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HomeMy WebLinkAbout03-1006Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of Florence D. Shellenberger Deceased NANCY L. BAKER Social Security No. 170-18-9745 Petitioner, who is 18 years of age or older, applies for: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner is the executrix named in the Last Will of the Decedent, dated March 10, 1997 State relevant circumstances, e.g. renunciation, death of Executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not to victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration (d.b.n.c.t.a.: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence COMPLETE IN ALL CASES: Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his last family or principal residence at 17 Lancaster Avenue, Enola, East Pennsboro Township, Cumberland County, Pennsylvania (List street, number and municipality) Decedent, then 85 years of age, died October 31,2003 at 17 Lancaster Avenue, Enola, Cumberland County (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ..................................................................... $ 3,000.00 (If not domiciled in PA) Personal property in Pennsylvania ..................................... $ (If not domiciled in PA) Personal property in County .................................................... $. Value of real estate in Pennsylvania ...................................................................................................................... $ 90,000.00 Total ......................................................................................................... $ 93,000.00 Real Estate situated as follows: 17 Lancaster Avenue, Enola, Cumberland County, Pennsylvania Wherefore, Petitioners respectfully request the probate of the last Will presented with this Petition and the grant of letters in the appropriate form to the undersigned: Signature Typed or printed name and residence INancy L. Baker 215 North High Street Duncannon, PA 17020 Oath of Personal Representative COMMONWEALTH OF PENNSYLVANIA · COUNTY OF CUMBERLAND The Petitioner above-named swears and affirms that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner and that, as personal representative of the Decedent, Petitioner will well and truly administer the estate according to law. Sworn to and affirmed pnd subscribed Before me this day of '"NANCY L. I~AKER Estate of FLORENCE D. SHELLENBERGER , Deceased Social Security No: 170-18-9745 Date of Death: OCtober 31, 2003 AND NOW, ~O Q x~.~,_.t~ 5 ,2003, in consideration of the Petition on the reverse side hereon, satisfacto~y'-p~oOf havin~ been presented before me, IT IS DECREED that Letters Testamentary d.b.n.c.t.a.; pendente lite; durante absentia; durante minoritate are hereby granted to NANCY L. BAKER in the above estate and that the instrument dated March 10, 1997 described in the Petition be admitted to probate and filed of record as the last Will of the Decedent. FEES Letters ........................... $ ~D~. 0(~ Short Certificate(s) Renunciation .............. Affidavit ( ) .................. Extra Pages ( ) ....... Codicil ............................ JCP Fee ....................... Inventory ...................... Other .............................. TOTAL ......... $ c-~ . O0 Attorney: EDMUND G. MYERS I.D. No: 20558 Address: Johnson, Duffle, Stewart & Weidner. 301 Market Street, P.O. Box 109, Lemoyne, PA 17043- Telephone: 717-761-4540 iD.- 5 lOS.SOS REV 9/86 This 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. WAFINING: It is ille§al to duplicate this ¢op¥ by photostat or photograph. Fee for this certificate, $2.00 ~ ~ ~ ~,- L~ocal Regis*trar P 9722656 NOV 2.003 No. ~ Date COMMONWEALTH OF PENNSYLVANIA o DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Florence 8 5 ~. ~ i Cumberland ~ '"~"~ "': "' ~" ~" "~'" ~ clothi0R ,,~ seamstress I,,k manutacture 17 Lancaster Ave. ~,~.~ ,, Enola, Pa. 17025 ~ John Fry Enola 17 Lancaster Ave. D. Shellenberger ,.female ,. 170 -- 18 -- 9745 ,. Oct.31, 2003 Jun5,1918 cVeyt®wn,Pa. --[] ~x~.-- ~ oo~[] 17Lb Pa. ~ ,,c.Q ~.~. ,~.~ Cumberland ~' ,,,.~~. Enola ,,. lorence Kline Nancy Baker I~ 5 N. High St., Duncannon,Pa. 17020 Q Nov.5,2003 Richfield Union Cem. Richfield Pa. 17086 ~~~ ~10 186 L re. Blank Funeral Ha. Sunbury,Pa.17801 099999-00013/February 18, 1997/EGM/NLB/61169 OF FLORENCE D. SHELLENBERGER I, FLORENCE D. SHELLENBERGER, of East Pennsboro Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I I direct the payment of my legally enforceable debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE II I give and bequeath my motor vehicles(s), household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my daughter, NANCY L. BAKER, provided she survives me. 099999-00013/February 18, 1997/EGM/NLB/61169 ARTICLE III I give, devise and bequeath all the rest, residue, and remainder of my Estate, of whatsoever nature and wheresoever situate, unto my daughter, NANCY L. BAKER provided that should my daughter, NANCY L. BAKER predecease me, I give, devise and bequeath the same unto her then-living issue, per stirpes by representation. ARTICLE IV In the event that any beneficiary of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, distribution of said share may be made in the discretion of my Personal Representative after considering the age and needs of the beneficiary, either directly to the beneficiary or to a Custodian under the Pennsylvania Uniform Transfers to Minors Act, 20 Pa. C.S.A § 5301 et seq., or the applicable Uniform Gifts to Minors Act or Uniform Transfers to Minors Act in the state of residence of such beneficiary as the case may be. My Personal Representative may designate as such Custodian any institution or person, including my Personal Representative, qualified to act as a Custodian for such beneficiary under such Act in effect at the time such distribution is made. A receipt for any payment or distribution so made shall be a full discharge therefor to my Personal Representative, who shall not be responsible to see to, or be liable for, the application of such proceeds thereafter. ARTICLE V I name, constitute and appoint my daughter, NANCY L. BAKER, Executrix of this my Last Will and Testament. Should my daughter, NANCY L. BAKER, fail to qualify or cease to so act, ! name, constitute and appoint my grandson, DAVID A. BAKER, Alternate Executor to complete the 2 099999-O0013/February 18, 1997/EGM/NLB/61169 administration of my estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this/0"~day of ~ , 1997. ~E D. S~EL'LENB~GER Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. 099999-O0013/February 18, 1997/EGM/NLB/61169 ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND : SS. the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed 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, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. //FLORENCE D. gHELLENBE~R Witness *~Witne~ ' ~ Subscribed, sworn to and acknowledged before me by FLORENCE D. SHELLENBERGER, Testatrix, and _~c~r~,~c~ ~.~'~)(~.~ and ~9o1~,'~[/~r~.~3-~ ,~vitnesses, ~is ~ day of ~"[ ~&~. , 1997. Nota~ ~bliE 4 .... Notarial Seal .... ~ Nancy L. Blstltne. Notary t'um~c I Lemoyne Boro. Cumberland County J My Commission Exptres Nov. 23.1998, Memb~,' Pennsylvania Am~atlo~ of Notaries of FLORENCE D. SHELLENBERGER JOHNSON, DUFFLE, STEWART & WEiDNER ATTORNEYS AT LAW LEMOYNE, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Date of Death: Will No.: FLORENCE D. SHELLENBERGER OCTOBER 31, 2003 2003-01006 To the Register: 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 December 12, 2003. Name Address NANCY L. BAKER 215 North High Street Duncannon, PA 17020 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except None. S ignature / Name EDMUND G. MYERS Johnson, Duffle, Stewart & Weidner Address 301 Market St. P. O. Box 109 Lemoyne, PA 17043-0109 Telephone (717) 761-4540 Capacity: Counsel for personal representative JERRY R. DUFFLE RICHARD W. STEWART C. ROY WEIDNER, JR. EDMUND G. MYERS DAVID W. DELUCE JEFFERSON J. SHIPMAN RALPH H. WRIGHT, dR. MARK C. DUFFIE JOHN R. NINOSKY MICHAEL J. CASSIDY MELISSA PEEL GREEVY ROBERTM. WALKER WADE D. MANLEY LAW OFFICES JOHNSON, DUFFLE, STEWART & WEIDNER A Professional Corporation 301 MARKET STREET P.O. BOX 109 LEMOYNE, PENNSYLVANIA 17043-0109 WEBSITE: www.jdsw.com TELEPHONE 717-761-4540 FACSIMILE 717-761-3015 E-MAIL: mail~jdsw.com HORACE A. JOHNSON F. LEE SHIPMAN BRUCE d. GROSSMAN* OF COUNSEL *Admitted in New York only WRITER'S EXT. NO. 114 E-MAIL dlw~jdsw.com Register of Wills Office Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 June 23,2004 Re: Estate of Florence D. Shellenberger ':~ SSN: 170-18-9745 ~'~ Our File No. 10668-1 ., Your File No. 21-03-01006 :~ Dear Register of Wills Office: Enclosed for filing please find the following documents for the above referenced decedent: 2 Original PA Inheritance Tax Retums. There is no tax due. The Estate will be due to received a refund in the amount of $350.13. Estate Check No. 96 in the amount of $31.00 for the following: a. $15.00 Inheritance Tax filing fee b. $16.00 Inventory Fee. 1 copy of Pages 1&2 of the Pa Inheritance tax return, which we ask that you time-stamp and return to us in the enclosed envelope. Inventory Inventory, 1 copy, which we ask that you time stamp and return to us in the enclosed envelope. Should you have any questions, please do not hesitate to contact our office. Thank you for you assistance in this matter. truly yours, SON, D~F iFiE,, STEWART & WEIDNER "'--Dana L. VVteS'6man -- -' -"~'"~'"'.-J Legal Assistant c: Nancy Baker, Executrix #231144 REV~1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 NHERITANCE TAX RETURN RESIDENT DECEDENT cAPB HpRL EpIO cRAC KOTK ES Co" R E C A P I T U L A T I O N C O M T I 0 N DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) S['[ELLENBF. RGF~R Florence D. DATE OF DEATH (MM-DD-YEAR) ] DATE OF BIRTH (MM-DO-YEAR) 10/31/2003 I 06/05/1918 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 21 - 03 - 1006 COUNTYCODE YEAR NUMBER SOCIAL SECURITY NUMBER 170-18-9745 THIS RETURN MUST BE FILED IN DUPUCATEWITH THE REGISTER OF WILLS sOCIAL SECURITY NUMBER  1. original Return ~ 2~ SupplementalReturn 4, Limited Estate . Future Interest Compromise (date of death after 6. Decedent Died Testate Decedent Maintained a Living Trust (Attach copy of Will) (Attach copy of Trust) [] 9. Litigation Proceeds Received I I 10. Spousal Povert7 Credit (date of death between 12-31-91 and 1-1-95) U (d,~ta ,of .d~ea.t_h .., 3. Ramainder Return prlorm ]~-]~-ac) 8. Federal EstateTax Return Required 0 8. Total Number of Safe Deposit Boxes ---'] Election to tax under Sec. 9113(A) 1 1. (Attach Sch O) NAME Edmund G. Myers FI R M NAM E (If Applicable) Johnson, Duffie, Stewart & Weidner COMPLETE MAILING ADDRESS P. O. Box 109 301 Market Stree.1; Lemoyne, PA 170Z~3'-~0109 TELEPHONE NUMBER 717/761-4540 1. Real Estate (Schedule A) (i) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or (3) Sole - Proprietorship 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ---] 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) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. 62,500.'00 1,511.05 None None 10,100.83 None None 9,312.20 2,814.31 14. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subiect to Tax (Line 12 minus Line 13) ~:. OFFICIAL USE ONLY (8) 74,111.88 (11) 12,126.51 (12) 61,985.37 (13). (14) 61,985.37 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(aX1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 61,985.37 x .0 0 (15) 0.00 x .0 45 (16) 2,789.34 x .12 (17) 0.00 X .15 (18) O. O0 (19) 2,789.34 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) Decedent's Complete Address: ~ 1H~-~- I ADDRESS 17 Lancaster Avenue CITY Enola Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penaity if applicable D. Interest E. Penalty 3,000.00 139.47 STATE ZIP PA 17025 (1) 2,789.34 Total Credits ( A + B + C ) (2) 3,139.47 0.00 350.13 0.00 0.00 0.00 Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) 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 properly transferred; ......................... I---"1 I-~ 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? ................................ I-'-] ~ 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? ................................ ~ I~I IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it Is true, correct and complete. Declaration of preparer other than the Personal representative Is based on all Information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Nancy L. BAKER DATE  215 North HiGh St c,, - - b-dh ifih - : - - - iV6 ......................... '"'SI(~NATUREO~PREPA'~EROTHERTHANREPRESENTATIVE Johnson, Duffle, Stewart & Weidner  f3/.. P.O. Box 109 / -- ...................... 5/0 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 9116(1.2) [72 P.S. 9116(aX1)]. 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(aXl.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. Copyright (c) Z000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) REV- l~0g EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence D. S}{ELLENBERGER SCHEDULE A REAL ESTATE SS# 170-18-9745 10/31/2003 FILE NUMBER 21-03-1006 ITEM NUMBER 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 knowledc, le of the relevant facts. Real property which ia iointly-owned with ricjht of survivorship must be disclosed on Schedule F. DESCRIPTION 1 Residence located at 17 Lancaster Avenue, Enola, East Pennsboro Township. Recorded in Deed Book Y22, Page 975. Tax Parcel No. 09-14-0834-240 - Property was appraised by Karen Darney, Certified Gerneral Appraiser. L.G. Conner Real Estate Appraisers, LTD. Appraisal is attached to this Return VALUE AT DATE OF DEATH 62,500.00 TOTAL (Also enter on line 1, Recapitulation) $ 62,500.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1502 EX (Rev. 1-97) REV- 1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER Florence D. SHELLENBERGER SS~/ 170-18-9745 10/31/2003 21-03-1006 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 39 Shares of Prudential Financial Common Stock - Valued 1,511.05 using EstateVal attached hereto TOTAL (Also enter on line 2, Recapitulation) 1,511.05 (If more space ~s needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1503 EX (Rev. 1~97} REV- 1~08 EX + (1-g7) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence D. SHELLENBERGER SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY SS# 170-18-9745 10/31/2003 FILE NUMBER 21-03-1006 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshil~ must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION Flagship City Insurance Company - Refund 1 2 3 4 Htghmark of Camp Hill - Refund M&T Bank Classic Checking Account No. 77569040 1992 Oldsmobile Cutlass Supreme S Sedan 4D - Valued using Kelley Blue Book~ Valuation is attached to this Return. 01d Coins. Valued by D&S Coins in New Cumberland, PA - Appraisal is attached to this Return Personal Property - Valued and Appraised by Chuck Bricker, Auctioneer. License No. AU094-L. A copy of the Appraisal is attached to this Return. (If more space is needed, insert additional sheets of the same size) TOTAL (Also enter on line 5, Recapitulation) $ VALUE AT DATE OF DEATH 416.00 567.42 1,032.41 2,355.00 490.00 5,240.00 10,100.83 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1508 EX (Rev. 1-97) REV- 1511 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence D. SHELLENBERGER SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS SS# 170-18-9745 10/31/2003 Debts of decedent must be reported on Schedule I. FILE NUMBER 21-03-1006 ITEM NUMBER 2 1 2 3 4 DESCRIPTION FUNERAL EXPENSES: Funeral Luncheon for Family George P. Carman Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees Johnson, Duffle, Stewart & Weidner Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address c~ Relationship of Claimant to Decedent Probate Fees Register of Wills Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Chuck Bricker, Auctioneer Cumberland County Recorder of Deeds Cumberland County Register of Wills Certificates Cumberland County Register of Wills Inheritance Tax Return ($15.00) and L.G. Conner Real Estate Appraisers, State Zip Office - Filing Fee for Deed Office - Additional Short Office Filing Fees for Inventory ($16.00) Ltd - Appraisal for Residence AMOUNT 131.00 5,297.90 3,000.00 222.00 75.00 39.50 6.00 31.00 300.00 Total of Continuation Schedule(s) 209.80 TOTAL (Also enter on line 9, Recapitulation) $ 9,312.20 (If mom space is needed, insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1511 EX (Rev. 1-97) Estate of: Florence D. SHELLENBERGER Soc Sec ~: 170-18-9745 Date of Death: 10/31/2003 Continuation of Schedule H-B7 (Other Administrative Costs) Item Description Amount Postage The Cumberland Law Journal - Notice of Estate Administration The Patriot News - Notice of Estate Administration 14.80 75.00 120.00 209.80 REV- 15'12 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence D. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, AND LIENS FILE NUMBER SHELLENBERGER SS~/ 170 - 18 - 9745 10/31/2003 21 - 03 - 1006 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 1 ($4.90) 288. o4 2 3 4 5 6 7 Alicia D. Stine, Treasurer - 2004 Personal Taxes 2004 Real Estate Taxes ($283.14) Baby Choice Checks Clearing After Date of Death Citi Bank Account No. 5424180082035954 Donegal Mutual Insurance East PennsboroAmbulance Service West Shore Pathology TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) 100.00 1,165.57 940.70 234. O0 64. O0 22.00 $ 2,814.31 Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1512 EX (Rev. 1-97) REV- 1,~13 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Florence D. SRFI.~.ENBERGER NUMBER II. SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY FILE NUMBER SS~; 170-18- 9745 10/31,/2003 21-03-1006 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) TAXABLE DISTRIBUTIONS [Include outright spousal distributions, and transfers under Sec. 9116(a}(1.2)] Nancy L. Baker 215 North High Street Duncannon, PA 17020 Daughter I AMOUNT OR SHARE OF ESTATE Entire Estate TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (if rF.~e space is needed, insert additional sheets of the same size) Copyright (c) Z000 form software only The Lackner Group, Inc.Form REV-1513 EX (Rev. 9-00) B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS ENTER DOLLAR AMTS, FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 15 THRU 18, AS APPROPRIATE, ON REV 1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SEC. 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE LISTING OF EXHIBITS FOR ESTATE OF FLORENCE D. SHELLENBERGER EXHIBIT A Last Will and Testament of Florence D. Shellenberger, signed and dated on March 10, 1997. EXHIBIT B Copy of Appraisal for property located at 17 Lancaster Avenue, East Pennsboro Township, Cumberland County, PA by Karen Darney, PA Certified General Appraiser of L.G. Conner Real Estate Appraisers, LTD EXHIBIT C Estate Val Date of Death Valuation for 39 Shares of Prudential Financial Inc., Stock EXHIBIT D Appraisal for personal property by Chuck E. Bricker, Auctioneer. A UO94-L EXHIBIT E D&S Coins Appraisal of lot of coins EXHIBIT F Kelley Blue Book value of 1992 Oldsmobile Cutlass Supreme from kbb. com .'231132 EXHIBIT A OF FLORENCE D. SHELLENBERGER I, FLORENCE D.~ SHELLENBERGER, of East Pennsboro Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I ! direct the payment of my legally enforceable debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE II I give and bequeath my motor vehicles(s), household and personal effects and other tangible personalty of like nature (not including cash or securities), together with any existing insurance thereon, unto my daughter, NANCY L. BAKER, provided she survives me. ARTICLE III I give, devise and bequeath all the rest, residue, and remainder of my Estate, of whatsoever nature and wheresoever situate, unto my daughter, NANCY L. BAKER provided that should my daughter, NANCY L. BAKER predecease me, I give, devise and bequeath the same unto her then-living issue, per stirpes by representation. ARTICLE IV In the event that any beneficiary of my Will shall not have reached the age of twenty-one (21) years at the time for distribution of his or her share, distribution of said share may be made in the discretion of my Personal Representative after considering the age and needs of the beneficiary, either directly to the beneficiary or to a Custodian under the Pennsylvania Uniform Transfers to Minors Act, 20 Pa. C.S.A § 5301 et seq., or the applicable Uniform Gifts to Minors Act or Uniform Transfers to Minors Act in the state of residence of such beneficiary as the case may be. My Personal Representative may designate as such Custodian any institution or person, including my Personal Representative, qualified to act as a Custodian for such beneficiary under such Act in effect at the time such distribution is made. A receipt for any payment or distribution so made shall be a full discharge therefor to my Personal Representative, who shall not be responsible to see to, or be liable for, the application of such proceeds thereafter. ARTICLE V I name, constitute and appoint my daughter, NANCY L. BAKER, Executrix of this my Last Will and Testament. Should my daughter, NANCY L. BAKER, fail to qualify or cease to so act, I name, constitute and appoint my grandson, DAVID A. BAKER, Alternate Executor to complete the 2 administration of my estate. I direct that no fiduciary appointed herein shall be required to post bond for the faithful administration of the duties required in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this/0"~q~day of ~1/ , 1997. Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF CUMBERLAND : the Testatrix and the .~itness~%..re~pectively, ~0hose name3 are iig/i/// to the ~eh~ or fofeg61i~ instrument, being first duly sworn, do hereby declare to the undersigned authority that the Te~tatfi~ signed and execUied the inst~ment as her Last Will and that ~h6 had ~ig~l~ ~illirigiy arid that ih6 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, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. 'FLORENCE D. ~HELLENBER~ER Witness Subscribed, sworn to and acknowledged before me by FLORENCE D. SHELLENBERGER, Testatrix, and ¢C'c~ r~t~,-x<[ ~. t")( ~.~, and CO~,~ N~.Jt~t~t-~.~-~ ,witnesses, this O%L(.,. day of L-~}..'Q t. 6~.,,-¢.[- , 1997. Notary Public H~~ancy ~'' fiotarlal Seal " L, BIstllne, Hotmy Public Lemoy~e l)oro. Cumberland County I My Ci~mmlsslon Expires No¥,23,1998 Member,' p~nn~,vlvanla A~ocletion of Notaries EXHIBIT B APPRAISAL OF REAL PROPERTY LOCATED AT: 17 Lancaster Avenue East Pennsboro Township, Cumberland County, Enola, PA 17025 FOR: ESTATE OF FLORENCE D. SHELLENBERGER Johnson, Duffle, Stewart & Weidner 301 Market Street, P.O. Box 109 Lemoyne, PA 17043-0109 AS OF: October 31, 2003 BY: Karen Damey PA Certified General Appraiser L.G. CONNER REAL ESTATE APPRAISERS LTD 2159 Market Street, Camp Hill, PA 17011 L.G. Conner Real Estate Appraisers Form GA2 -- "TOTAL for Windows" appra sa{ software by a la mode, inc. -- 1-800-ALAMODE File No. 04-1 03 February 10,2004 L. G. Connor Real Estate Appraisers, Ltd. 2159 Market Street Camp Hill, PA 17011 Johnson, Duffle, Steward & Weidner ATTN: Dana Wieseman 301 Market Street P.O. Box 109 Lemoyne, PA 17043-0t09 RE: Estate of Florence D. Shellenberger PROPERTY: 17 Lancaster Avenue, Enola, PA 17025 Dear Dana: Pursuant to your request, I have prepared a Complete Appraisal, Summary Report for the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost and income data for similar properties. This appraisal has been made with particular attention paid to the applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The value conclusions stated herein are as of the date as stated in the body of the appraisal and contingent upon the certifications and limiting conditions attached. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Respectfully, Karen D/~rney Pennsylvania State Certified General Appraiser Form DCVR -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMOBE SUMMARy OF SALIENT FEATURES Subject Address Legal Description City County State Zip Code Census Tract Map Reference 17 LancasterAvenue Deed Book Y22, Page 975 CumbeHand PA 17025 3240~0102.02 Sale Pdce $ NA DateofS~e NA Borrower / Client Lender NA Johnson, Duffle, Stewart & Weidner Size (Square Feet) Pdce per Square Foot Loc~on Age Condition Total Rooms Bedrooms Bat~s 1,288 Average 104 years Average to Fair 6 1 Appraiser Date of Appraised Value Karen Damey, Certified General Appraiser October 31,2003 (Retrospective Market Value as of the date of death) Final EsUmate of Value $ 62,500 Form SSD -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-ALAMODE Shellenberger UNIFON RESIDENTIAL APPRAISAL REP~,,./,T FileNo. 04-103 17 Lancaster Avenue City Enola State PA Zip Code 17025 Deed Book Y22 Page 975 Co.unty Cumberland 09-14:0834~240 Tat Y~ar 03/04 Dun'ewer NA Current Owner Florence D. Shel r Estate Leasehold Proiect Type [~ PUD I"t Condominium (HUD/VA only) HOA$ NA East Pennsboro Township Map Reference Census Tract 3240-0102.('~2 Description ~nd $ amount of loan charqes/concessions ts be paid by se,er NA Address 301 Market Street, P,O. Box 109, Lemoyne, PA 17043-0109 Address 2159 Market Street Camp Hill PA 17011 Predom nant Single family housing I Present land u~o °~- I occupancy PRIC~ AGE "'~ I Land use change ~ $(000 Ers) One family 80 ~ Not likely .~J Likely L~ Owner L 5o~ Low Ne...~w J 2-4 family 5 ~ In process ~,, Tenant ] 150+ High 100+ ~ Multi-family 3 To:-' [] Vacant (0-5% I' IPredominant t ~ / Commercial 5 I ,~ Vac.(over 5%1 / 70-SO 60-70 ~ Vacant 7 / Nolo: Race and tho racial composition o! tho neighborhood are not appraisal lictors. NeighboCno0d boundaries and characteristics: The neighborhood boundaries are indicated off the enclosed neighborhood map in the addenda of Immediate neighborhood is residential In nature. NA Date of Sale NA Johnson Duffle, Stewart & Weidner Koran gamey, Cert. General Appraiser Location ]L~] UCoan ~ Suburban [r~ Rut'at Built up [] Over 75% [] 25-75% [] Under 25% Growth rate [~] Rapid [] Stable [] Slow Property values ~i] Increasing .~ Stable [] Dectioing Dsmand/supply ~J Shodage [] In balance [] Over supply MarketinqUrne [~ Under3mos. ~ 3-6mos. j--! Over6mos. Factors that affect the marketabglty of the proper~es in the neighborhood (proximity to employment and amenitiss, employment stability, appeal to market, etc.): recreation and houses of worship are ali within a 15-30 minute ddvin,q time of the subject property. ' maintenance programs were observed. Employment stability is good due to the State Capital in Harrisburg, the Army d and the Naval Supply Depot in Mechanicsburg. Steady price increases and MLS statistics show demand for the area. Enola is primarily a bedroom community to the city of Harrisburg. There is a mix of housirs )ical of older communities and should not affect marketability. Appeal is the convenient location to major roadways. 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 pmpe~es for sa~e in the neighborhood, description of the prevalence of sales and financing concessions, etc.): ~ tax records and MLS statistics show prices to be stable, The MLS shows that the typical marketinq time for the area is 3-6 months. e funds are readily available with conventiona~ loans being 5.75% to 6.75% interest t required to offer sales or financing concessions, but seller assistance is occurdnq Project Information for PUgs(ti applicap e) -- s the developer/builder in control of the Home Owners' Association (HOA)? !_..r~l Yes ~ No Approximate total number of units in the subisct project Approximate total number of units for sale in the subject proiect common elements and recreational facilities: Dimensions 70' x 167.5' per enclosed deed Site area 0.26 acre per tax office Comer Lot [] Yes L~ No Specific zoning classification and description R1 - Residential Single Family Zoning compliance [~ Legal [] Legal nonconforming (Grandtathered use) ~ Illegal [~ No zoning Utilities Public Other Off-site Improvements Type Public Private {Elsc~cfty [] Street Macadam ~ ~ Gas [] Curb/gutter None [] [] Water [] Pdvate well Sidewalk None ~ [] Sanitary sewer [] Sffeet lights Adequate [] [] Storm sewer ~ Rear ~ ~ FnMA Map No. 420359 B ! Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): Standard ; easements for electric, telephone, etc. There are no known or apparent adverse easements, encroachments or conditions that would the value of the Public water line in street was installed a Topography Above street/level Size Avemqe Shape Rectangular Drainage ,~ppear$ Adequate View Average Street Landscaping Minimal Driveway Sudace Stone/macadam Apparent easements Standard Utility FEMA Special Rood Hazard Area rL~l Yes [] No FEMA Zone C Map Date 4-15-77 GENERAL DESCRIPTION :XTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No. of Units 1 Foundation Stone Slab NA Area Sq. R 644 Roof Ne of Stories '~.5 Exterior Walls Craw[ Space NA % Rnished 0 Coifing Type (DeL/Att) Affached Root Surface Shin Basement Furl Ceiling Unfinished Design (S~e) Gutters & Dwnspts. Alum/Alum Yes Walls Unfinished Floor -- Existing/Proposed WindowType Wood DH Dampness None Noted Floor Concrete None Age (Yrs) 104 Storm/Screens Yes/Yes Se~ement Due to Age Yes 50-60 Manufacl~ured House No Infestation None Noted 644 644 644 Finished area above qrade contains: 6 Rooms; 3 Bedroom(s); INTERIOR Matadats/Oondition HEATING KITCHEN EQUIP. A'rllc Floors Wood,Carpet,VinyI/A JType FHA Refrigerator [] None Walls PlaSter/A IFuel Oil Range/Oven [] Stairs Trim/Finish Wood.,l:~anchlA / Condition Avg. Disposal [] Oreo Stair Bath Floor Vinyl/A ~ COOLING None Dishwasher ~_~ Scuffle Bath Wainscot Fiberglass/A / Central None Fan/Hood ~ Ruer Doors Wood l Other None Microwave ~ Heated ]Contigen NA Washer/Do/er [~ Fnished Additional teatures (special energy efficient items, etc.): rear bedroom. Electric hot water heater. I Bat AMENIllES L~J Fireplace(s) # [] ~ P~o [] [] Osck ~ ~ Porch Front&Rear ~ ~ Fence . [] [] Pool [] I~] ! '/ 4+ Roof approximately 10+ years. Rolled roof on enclosed porch. Suspended Ute ceRir~ 1,288 Square Feet of Gross Livin CAR STORAGE; Nons ,~ Garage # of cars Attached Detached Built-In Carport Driveway Condition of the improvements, depreciation (physical. functional, and external), repairs needed, quality of cons~ction, remodeling/additions, etc.: The home is e to fair condition. There were no apparent functional inadequacies. The construction quality is typical for the area. The estimated is below the actual ac~e due to maintenance, condition, and comparison to competing neighborhoods. and deferred maintenance. Unless otherwise mentioned, there were no significant (See Addendum) Adverse environmenta conditions (such as, but not limited to, hazardous wastes, toxic substances, otc) present in the improvements, on the site, or in the immediate vicinity of the subject property.: The property is of an age where lead based paint may be present. The market does not penalize the but the client should be advised of it's possible existence. It is assumed that it is not present. If the client has a Freddie Mac Form 70 6/93 PAGE 1 OF 2 Fannie Mae Foam 1004 6/93 Form UA2 --"TOTAL for Windows" appraisal soltware by a ia mode, thc -- 1-BOO-ALAMODE Shellenberger ationSection UNII~RM RESIDENTIAL APPRAISAL I~,~ORT FileNo, 04-103 ESTIMATED SITE VALUE ..................... = $ ~ Comments on Cost Approach (such as, source nt cost estimate, ste va ue, ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: :square foct calculation and for HUD, VA and FmHA, the estimated remaining Dwelling. 1,288 Sq. Ft @ $ _ = $ economic life o/the properly): The Cost Approach will generally 644 Sq. Ft @$ = result in an excellent estimate of value If the buildipg is new or reasonably new, and the improvements reflect the highest and i Garage/Ce'pod __ Sq. Ft. @$ best use of the land. However, when items of physical Total Estimated Cost New .............. = $ depreciation must be estimated, an area of iudpement s Less Physical Functional External involved which is subject to error. The Cost Approach was not Depreciation I I =$ utlli__z_ed due to the ape of the subject and amount of functional Depreciated Value of Improvements = $ obsolescence. See enclosed building sketch for square "As-is" Value of Site Improvements ......... = $ footage calculations. INDICATED VALUE BY CORT APPROACH ............... =$ I]1~M I SUBJECT COMPARABLE NO. t COMPARABLE NO. 2 COMPARABLE NO. 3 17 Lancaster Avenue 225 VVyoming Avenue 113 E Columbia Road 137 N. Enola Drive Address Enola, PA Enola~ PA Enola~ PA Enola~ PA Proximity to Subject 0.58 miles 0.67 miles 0.44 miles SalesPdce $ NA ~i ~!! ~.:;.; J$ 67,900 i~' i'?.iii::,:[!/iil$ 74,950 69,900 Pdce/GrossLivin(IArea $ ~ $ 51.67 ~I: '" ' : $ 52.74 $ 57.01 Data and/or Relative & MLS; Agent; EXt. Inspect. MLS; Agent; EXt. Inspect. MLS; Agent; Ext. Inspect. Verification Source inspection Courthouse Records Courthouse Records Courthouse Records VALUE ADJUSTMENTS DESCRiPTiON DESCRIPTION ! *(-)$ Adlust DESCRIPtiON ;, +.(-)$ Adlust. DESCRIPT]ON : +(-)$ Adjust. Sales or Rnancing , None ; None ; None Co~ncassions , Owner Financing : Conventional ', Conventional Date of Saie~me ,i: 2-28-03 70DOM : 2-26-03 97DOM ; 8-22-03 97DOM Location Average Average ; Average : Average Leasehold/Fee Simple Fee Simple Fee Simple ;. Fee Simple : Fee Simple Site O.26ac/Well O.17ac/Supedor i O.09ac/Superior : O.08ac/Supedor i __ View Avg. Street Avg. Street ; Avg. Street : Avg. Street Design and Anneal 2.5 story/Avg. 2.5 story/Avg, i 2.5 story/Avg. ~ 2.5 atory/Avg. ; Ouality of Construction Average_ Average ; Average : Average Aqe 104 years 84 years ; 104 years ; 84 years Condition Average to Fair Supedor ; -5,000 Supedor : -5,000 Supedor ; -5,000 Above Grade Total i Bdrms i Baths Total i Bdrms i Baths i Total i Bdrms [ Baths ! Total ! Bdrms ! Baths RoomCount 6 i 3 i I 6 i 3 i 1 ; 6 j 3 i 2 i -2,500 6 ! 3 i 1.8 i -1,500 Gruss Livin~ Area 1,288Sq. Ft. 1,314 Sq Ft ! 0 1,421 Sq. Ft. ! -1,900 _ 1,226 Sq. Fti ! 0 Basement & Einished Full Bsmt. Full Bsmt. Full Bsmt. ; Full Bsmt. Rooms Befow Grade Unfinished Unfinished ; Unfinished Unfinished Functional Utility Avg/Knob&Tub Avg/Equal ! Avg/Elec Update ! -1,000 I Avg/Elec. Update ;: -1,000 Heatinq/Cooting FHA / None FHA / Equal ! FHA & Cent. Air : -2,000 HtWtr t None Enarw Efficient Items Average Average ; Average ; Average Garaqe/Carport Off street Off Street ; On Street ; On Street Perch, Patio, Deck, Porch,EnclPorch Encl. Pomh : +300 Porch : +300 Porch, Patio ', Rreplacels), etc. None None None i None Fence, Pool, afc. None None i Shed w/etec. ! -200 Fence ; -300 NetAdj.(total} :~ · :"', ' :' t--I+ ,~- $ 4,700: ,~+ ~- $ 12,300 ~+ ~T '$ 7,800 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): No sales were found having private well water. Sales of attached homes of similar size in similar condition were limited. After a thorough search of all available data, the comparables chosen were considered the beet available. All sales located in subject's neighborhood and same school district. Adjustments were made to reflect substantial differences between the comparable properties and the subject. The adjustments that were made reflect the typical actions of buyers and sellers in the marketplace. Comparables have smaller lot sizes. Land size adjustment tempered by subject's inferior well water. Sale #1 was freshly painted and had a remodeled kitchen with new_cabinets and floor;, replacement (See Addendum) ITEM SUBJECT COMPARABLE NO. I COMPARABLE NO. 2 COMPARABLE NO. 3 Date, Price and Data NA None None None Source, lor prior sales NA NA NA NA within year of appraisal NA Courthouse Recds/Agent Courthouse Records Courthouse Records Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subiect and comparables within one year of the date of appraisal: Prior sales of the comparable propert es occurred more than one year ago. The subject is currently not under contrac~t_nor listed in the open market. The subject has not transferred in the past three years. IHDICATED VALUE BY SALES COMPARISON APPROACH .................................................... $ 62,500 INDICATED VALUE BY INCOME APPROACH (if ApplicableI Estimated Market Rent $ 0 (Mo. x Gmas Rent Multiplier 0 = $ This appreisal is made [] "as is" ~ subject to the repairs, alterations, inspections or conditions listed below L~ subject to completion per plans & specifications. Conditions of Appraisal: No warranty of this appraisal is given or implied. No liability is assumed for the Structural and/or mechanical elements of the subject. See enclosed Appraiser's Certifications and Limiting Conditions. Final Reconciliation: Due to the lack of rental data, the Income Approach was considered inappropriate and not utilized. Greatest weight was given to the Sales Comparison Approach as it reflects the typical actions of buyers and sellers in the open market. · **Retrospective Market Value as of the date of death The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the ce~tication, contingent and limiting conditions, and market value detiaition that are stated in the attached Freddie Mac Eomr 43§/FNMA form IOOAB (Revised June 1993 I (WE) ES'TIMATE THE MARKET VALUE, AS DEFINEO, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF October 31,2003*** (WHICH iS THE DATE OF/INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 62,500 APPRAISER:. ./'/3 '1 ~ ', ~ ) z SUPERVISORY APPRAISER (ONLYIF REQUIRED): Si~ature I~__/:~,':~ ) -/_~..~"~ ,~"/'-~.. Signature ~ Did ~-~ Did Not Name Karen Darney, Certifi~'~ General Appraiser .~' Name Inspect Property Date Report Siqned February 10, 2004 F Date Report Sig~ed State CerUficaUon # GA-001260-L State PA State Ce~ficaflon # State Or State License # State Or State License # State eddie Mac Form 70 6/93 PAGE 2 OF 2 Fannie Mae Form 1004 6-93 Form UA2 -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-80B-ALAMODE File No 04-103 Supplemental Addendum JBorrower/Client NA Prooerty Address 17 Lancaster Avenue City Enola County Cumberland State PA Lender Johnson, Duffle, Stewart & Weidner Zip Code 17025 ', UP, AR: Factors that affect the marketability Cont'd: to major roadways. Fact that subject is not connected to public water, and wells are known to have gone dry or are contaminated (per township), will decrease market appeal. · URAR: Site Comments Cont'd: two years ago, per township. Public water line installed due to dry and contaminated wells. There is no requirement to hook-up by either the township nor the water company. Township connection fee is $30.00; plus, private plumbing costs. It is assumed for appraisal purposes that the well is in good working order and the well water is potable. The subject consists of two tracts. According to the township, the subject cannot be subdivided. · URAR: Condition of the Improvements Cont'd: items observed that require immediate repair. Bare wood noted on exterior (See photograph). All exterior wood needs scraped and painted. Some exterior window trim is rotted and needs replaced. Exterior insulbrick/shingles (see photograph) needs replaced/covered where missing on building. Unheated enclosed rear porch with partitioned toilet added. No heat in the toilet area (currently heated with portable spa6e heater). Ceiling damaged in full bath due to prior roof leak. Ceiling needs repaired. Interior needs painted. Interior dated. Kitchen vinyl floor needs replaced. Particle board kitchen ceiling tape seams cracked and need repaired. Minimal kitchen cabinets and closet space throughout home. Active knob and tube electdc wiring noted which does not meet current industry standards producing curable functional obsolescence. Basement steps loose and need repaired for safety purposes. Hand roils need installed on basement and attic stairs for safety purposes. Walkup finished unheated attic in poor condition. No value given. Functional obsolescence due to lack of closet space, minimal/dated kitchen, lack of heat in porch toilet area, minimum insulation, and floor plan. No economic obsolescence was observed. · URAR: Adverse Environmental Conditions Cont'd: concern, then a qualified expert in this area should be contacted. There are no known or apparent adverse environmental conditions that would negatively impact on the sale of the property. · URAR: Sales Comparison Approach Cont'd: windows and newer roof and furnace. Electric not updated per agent. Sale #2 showed well and had a full bath on both the first and second levels. Home a remodeled living and dining rooms; new stove, garage disposal, and central air conditioning; a shed with electric. Home had some upgrades. Sale #3 had multiple offers. Home was newly painted and had some new carpeting. Home showed well and was in "excellent" condition per agent All sales considered equally. Estimated indicated value can also be determined by using the Gross Adjustment of sale price for each comparable (comp) as a measure of relative quality of the comp. A lower adjustment indicates' a better comp, and vice versa. The ratio of gross dollar adjustment to sale price for each of the comps is used to calculate the weight each comp should have in a weighted calculation. This weighted calculation is used to also indicate the estimated value of the subject. As with any method this technique is not perfect. However it does do a very good job of giving more weight to the most similar comps while at the same time minimizing values near the extremes of the indicated value range. The estimated weighted value is: $62,700 which supports the estimated value. NOTE: Cumberland County currently has the subject assessed at $89,170 which represents 100% ofthe estimated market value. Based on subject's current condition and comparable adjusted sales, the assessed value appears high. Recommend a tax appeal. SPECIAL LIMITING CONDITIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector When preparing the report. The borrower has the right to have the home inspected by a professional home inspector. When performing the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access or visibility. The inspection is not technically exhaustive. The inspection does not offer warranties or guarantees of any kind. The appraiser is not a home or environmental inspector. The appraiser provides an opinion of value. The appraisal does not guarantee that the property is free of defects or environmental problems. The appraiser performs an inspection of visible and accessible areas only. Mold may be present in areas the appraiser cannot see. A professional home inspection or environmental inspection is recommended. If th~ property is sold, this appraisal is subject to satisfactory nspection reports including, but not limited to: wood infestation, water test(s), radon, building inspections, etc. · URAR: Supplemental Certifications I certify that, This COMPLETE APPRAISAL- SUMMARY APPRAISAL REPORT was prepared by Karen Darney at the direction of Dana Wieseman, Johnson, Duffie, Stewart & Weidner for use in estate settlement. Johnson, Duffle, Form TADD --"TOTAL for Windows" apprai~ software by a la mode, inc -- 1-800-ALAMOOE Fite No. 04-103 Supplemental Addendum Borrower/Client NA ProperN Address 17Lancaster Avenue I~ity Enola Oounb~ Cumberland State PA [ Lender Johnson, Duffle, Stewart & Weidner Zip Code 17025 Stewart & Weidner is considered to be my client. Estimated market value is the most probable price in terms of cash or in terms of financial arrangements equivalent to cash. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this~report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are at the sole responsibility and at the sole risk of the third party. I accept no responsibility for damages suffered by any third party, as a result of reliance on or decisions made or actions taken based on this report. In my opinion, the reasonable exposure time linked to the value opinion is upto 180 days. I further certify that, to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. -The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors fhe cause of the client, the~mount 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 Standard of Professional Appraisal Practice. - I have.made a personal inspection of the property that is the subject of this report on February 4, 2004. - No one provided significant professional assistance to the person signing this report. - This appraisal has been prepared in conformity with the requirements of the Code of Professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute. - The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duty authorized .representatives. Kamen Darne~;, Certified Gen~'al Appraiser Form TADD -- "TOTAL for Windows" apmaisal software by a la mode, inc. -- 1-800-ALAMODE DEFINITION OF MARKET VALUE: The most probable pdce which a property should bong in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting pmden§y, I~owledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of ~tie imm seller to buyer under conditions whereby: (1) buyer and sailer are typicai~/motivated; (2) bob parties are weg info,ned 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 pdce represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Ad~Jstments to the comparables must be made for special or creaUve 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 identh'i~le since the seller pays these costs in virtually ail sates transactions. Special or creaUve financing adjusb'nents can be made to the comparable property by comparisons to financing terms offered by a third pa~ institutional lender that is not already involved in the properly or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession baa the dollar amount of an,/ adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certificadon 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 prope~ being appraised or the title to it The appraiser assumes that the Utie is good and mad(arable and, therefore, will not render any opinions about the Utie The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the abpraisai report to show approximato dimensions of the improvements and me sketch is included only to assist the reader of the report in visualizing the proped,/and understanding the appraiser's determination of its size. 3. The appraiser has examined the availabta flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subiect site is located in an identical Special Rood Hazard Area Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this dotermin~on. 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 contribaaory value These separate valuations of the tend and improvements must not be used in conjunction with any other app~sai and are invalid if they are so used. 6. The appraiser has noted in the appraisal repod any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subiact property or that he or she became aware of during the normaJ research involved in performing the appraisal. Unless otherwise stated in the appraisal report the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the properly. The appraiser wilt not be responsible for any such conditions that do exist or lor any engineering or testing that might be required to discover whether such conditions exist. Because ~ appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the prope~. 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 betiews them to be tree and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by offer par'des. 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 ai~'aiser has based his or her appraisal repeit and value§on conclusion for an appraisal that is subiect to satisfactory completion, repairs, or altera~ons on the assumpUon that completion nt the improvements will be pedo~rned in a workmanlike manner 10. The appraiser must provide his or her prior wittten consent before the lender/client specified in the appraisal report can disthbute the appraisal report (including condiusioas about the pro~rty value, the appraiser's identity and professional deaionations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mort!lagee or its successors and assigns; the mortcjage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any deparlment, agency, or instrumentality of the United States or any state or the Disthct of Columbia; except that the lender/client may distribaae {he property descdp~un 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 atso 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 t of 2 LG. Connor Real Estate Appraisers Fannie Mae Form 1004B 6-93 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject maY, et area and have selected a minimum of three recent sales of properUes most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a doifar adjustment when appropriate to reflect the market reaction to those items of significant vadafion. If a significant item in a comparable property is supehor to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable properly is intedor to, or less favorable than the subiect property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. ! have tat(eh into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal report. I have not knowingly withheld any significant infom~afion from the appraisal report and i betieve, to the best of my knowledge, that all stataments and informabon in the appraisal report are tree and correcL 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 prospecUve in,rest in the property that is the subject to this report, and I have no present or prospective pemonai interest or bias with respect to the parUcipants in the transaction. I did not base, either parfiaily 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 nafionai odgin gl either the prospective owners or occupants of the subject property or of the present owners or occupants of the propoC~es 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 o! 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, t 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 pedormed this appraisal in conformity w~ the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board gl Re Appraisal Found~on and that were in place ~ of the effective date of this appraisal, with the exce~on of the depedure provision of those Standa[ds, which does not ably. I acknowledge that an esfimate of a reasonable time for exposure in the open market is a cundifion in the detinifion of market value and the estimate I developed is consistent wiUq the marketing fime noted in the neighborhood section gl this report, unless I have otherwise stated in the reconciliation secfion. 8 I have personally inspected the interior and exterior areas nt the subject prope~ and the exterior of all proper;~es listed as comparabies in the apFaisai report I furor 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 maker evidence to support them. I have also commented adout the effect of the adverse conditions on the marketability of the subject prope~. 9. I personally prepared all conclusions and opinions about the rea! estate t/~t were set forth Jn the appras',d report If I relied on significant professional assistance from any individual or individuals in the peflorman~e of the appraisal or the prepamUon of the appraisal report, i have named such individual(s) and disclosed the specific tasks performed by them in the reconciliatton sec~on of this apR-asa] report. I cerUfy that any individual so named is qualified to pedorm the tasks. I have nnt authorized anyone to make a change 1o any item in the report;~therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. 10. Please see additional Special Limiting Conditions and Supplemental Certifications, which are listed in the addendum of this report and are considered to be part of this Statement of Limiting Conditions and Appraiser's Certification. SUPERVISORY APPRAISER'S CERTIFICATION: If a supe~sory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appra]sai report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certificatiuns numbered 4 through 7 above, and am taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 17 LancasterAvenue, Enola, PA 17025 APPRAISER: ,, Date Si~ned: Febma~ 1 S~te Co,tic,on ~: GA-OO1260-L or S~te Ucense S~e: PA Expirabon Date of Certification or Ucense: June 30, 2005 SUPERVISORY APPRAISER (only if required): Signature: Date Signed: State Cer'dfication #: or State License #: State: ExpiraiJon Date 0f CertJflcaJ0n or License: Did [~ Did Not Inspect Property Freddie Mac Fo~rn 439 6-93 Page 2 of 2 Fannie Mae Form 1004B 6-93 Form ACR -- "TOTAL for Windows" appraisal software by a la mode, inc. -- 1-80O-ALAMOOE Borrower/Client NA PropertyAddress 17 Lancaster Avenue C~ Enola Lender Johnson, Duffle, Stewart & Weidner Location Map County Cumbedand S~e PA ~p Code 17025 Form MAP.LOC -- "TOTAL for Windows" apprai~ software by a ia mode, inc. -- 1-800-ALAMODE TAX MAP uilding Sketch (Page - 1) Borrower/Client NA Properly Address 17 Lancaster Avenue City Enola County Cumberland State PA Lender Johnson~ Duffie~ Stewart & Weidner Tip Code 17025 NOTE: Interior Sketch Not To Scale. 18.o' ~',r~I Encl. Porch i BR ~ ~ KIT ~ I BR i LR ~" Porch ~ ~ :; ~ AR~ cALCU~TIONS SUMMARY : LIVING AREA BREAKDOWN G~ F~ret Floor 644,00 644.00 F~rst Floo= IOlAb t~VABt~ (roun~e~) ~288 4 ~cu[sfions lo~s~ (~ounde~) ~288 Form SKT.BIdSkl -- "TOTAL for Windows" ~ppraisaJ software by a la mode, inc. -- 1-800-A[AM09E Subject Photo Page Borrower/Client NA I Property Address 17 Lancaster Avenue lCity Enola County Cumberland State PA |Lender Johnson, Duffle, Stewart & Weidner Zip Code 17025 Subject Front 17 Lancaster Avenue S~les Price NA Gross Living Area 1,288 Total Rooms 6 To~ Bedrooms 3 T~tal Bathrooms 1 Loczfion Average View Avg. Street Site 0.26ac I Well Qua Jify Average Age 104 years Subject Rear Subject Street Form PIC3x5.SR -- "TOTAL for Windows" appralsa~ softwa'e by a la mode, fnc. -- 1-800-ALAMODE Subject Photo Page ~orrower/Client NA Property Address 17 Lancaster Avenue Ci~ Enola County Cumberland State PA Lender Johnson~ Duffie~ Stewart & Weldner Z~p Code 17025 Bare wood needs painted 17 Lancaster Avenue NA 1,288 6 3 1 Average Avg. Street O.26ac / Well Average 104 years Form PIC3xS.SR -- 'TOTAL for Windows" appraisal software by a la mode, inc. -- 1-800-^IAMOOE Comparable Photo Page Bon'ower/ClJent NA P,i~i~eit¥ Address 17 Lancaster Avenue Cit'/ Enola County Cumberland State PA Lender Johnson, Duffie~ Stewart & Weidner Zip Code 17025 Comparable 1 225 Wyoming Avenue Pmx. to Subject 0.58 miles Sale Price 67,900 Gross Living Area 1,314 Total Roams 6 Total Bedrooms 3 Total Ba~ooms 1 Location Average View Avg. Street Site O. 17ac/Superior Q~aJity Average Age 84 years Comparable 2 113 E. Columbia Road Prox. to Subject 0.67 miles Sale Pdce 74,950 Gross Living Area 1,421 Tot~ Rooms 6 Total Bedrooms 3 ToW Batflrooms 2 Locafio~ Average View Avg. Street Site O.09ac/Superior Ou~ity Average Age 104 years Comparable 3 137 N. Enola Drive Pmx. to Subject 0.44 miles Sale Price 69,900 Gross Living Area 1,226 Total Rooms 6 Total Bedrooms 3 Total Bathmcms 1.5 Location Average View Avg. Street S~te O.08acJSupedor Oual~ Average Age 84 years Form PIC3x5.CR-- "TOTAL for Windows" a~praisal software by a ia mode, inc. -- 1-800-ALAMODE EXHIBIT C Date of Death: 10/31/2003 Valuation Date: 10/31/2003 Processing Date: 01/26/2004 Estate Valuation Shares Security or Par Description High/Ask Low/Bid 39 PRUDENTIAL FINL INC (744320102) COM NYSE 10/31/2003 39.04000 38.45000 H/L Estate of: Florence D. Shellenberger Account: 10668-i Report Type: Date of Death Number of Securities: 1 File ID: Shellenberger Mean and/or Div and Int Security Adjustments Accruals Value 38.745000 1,511.05 Total Value: Total Accrual: Total: $1,511.05 $0.00 $1,511.05 Page ! This report was produced with EstateVal, a product of Estate Valuations & Pricing Systems, Inc. If you have questions, please contact EVP Systems at (818) 313-6300 or www.evpsys.com. (Revision 7.0 1/ EXHIBIT D APPRAISAL Personal Property of /~//~ ~/Jc~- S7f6 ~,:_ _~.~',~.,~ ~-~ ,'~ ~-- .4,~c.t~ / ,5-.~. '~ ,', Appraised by Chuck E. Bricker AU094-L Date ~- ·" -~ ITEM VALUE ITEM VALUE .... ,~c~c:, 57's~'~ 5'/2, ~'~ p:~ ca'd~z~' ~d kH~6c~ s.FA~4 ~,~ .., ~ b~ M/~ ~4~4 EXHIBIT E D & S COINS 224 FOURTH STREET NEW CUMBERLAND, PA. 17070 (717) 774-4182 Customer's Order No. DATE - ~7-~ y 19 SOLD TO ~~>~, SALESMAN TERMS CASH CHARGE C.O.D. PAID OUT RETD. MDSE; RECD. ON ACCT QUAN. DESCRIPTION PRICE AMOUNT ALI Claims and Returned Goods MUST be accompanied By This Bill SIGNATURE EXHIBIT F Kelley Blue Book Used Car Values Page 1 of 2 Kelley Book THE TRUSTED RESOURCE BLUE BOOK PRIVATE PARTY REPORT Pennsylvania · ,June 9, 2004 Engine: V6 3.1 Liter Trans: Automatic Drive: Front Wheel Drive Mileage: 11,098 1992 Oldsmobile Cutlass Supreme S Sedan 4D Searc;h Lis.ting-s ~or;.This Car List Your Car For Sale Online Buy anew Car Fr;ee Lemon Check Auto Loans from 3.85% APR ! ns~!!'a!3ce Quote Print "For Sale" Sign Payment Calculator Equipment Air Conditioning AM/FM Stereo Power Steering Consumer Rated Condition: Excellent "Excellent" condition means that the vehicle looks great, is in excellent mechanical condition and needs no reconditioning. It should pass a smog inspection. The engine compartment should be clean, with no fluid leaks. The paint is glossy and the body and interior are free of any wear or visible defects. There is no rust. The tires are the proper size and match and are new or nearly new. A clean title hi_story is assumed. This is an exceptional vehicle. Private Party Value Search Lpca!.List;ing~ for; Thi6.Car $2,355 Private Party value represents what you might expect to pay for a used car when purchasing from a private party, It may also represent the value you might expect to receive when selling your own used car to another private party, Get a Used Car Trade-In Value Get Invoice._&_ MSRP on. New.Cars Get a Person to.Pe~son Auto Loan Copyright © 2004 by Kelley Blue Book Co., All Rights Reserved. May-Jun 2004 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations will vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the httr)://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.PA:140693:PA04]&17070:+o&723:Oldsmobil... 06109/04 Kelley Blue Book Used Car Values transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions.(v.04055) Page 2 of 2 httv ://www.kbb. com/kb/ki, dll/kw.kc.ur?kbb.PA: 140693 :PA041 & 17070:+v&723 :Oldsmobil... 06/09/04 Kelley Blue Book Used Car Values transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelley Blue Book assumes no responsibility for errors or omissions.(v.04055) Page 2 of 2 htt~ ://www.kbb.com/kb/ki.dll/kw.kc.ur?kbb.PA: 140693 :PA041 & 17070 :+~&723 :Oldsmobil... 06/09/04 Register of Wills of CUMBERLAND INVENTORY County, Pennsylvania Estate of Florence D. SHELLENBERGER also known as , Deceased No. 2003-01006 Date of Death 10/31/2003 Social Securk7 No. 170 - 18- 9745 Nancy L. BAKER, Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are mede subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Edmund G. Myers I.D. No.: 20558 Personal Representative Signature: //~--~ ]~ancy L. BAKER Signature: Address: P. O. Box 109 Address: 215 North Mi~h St Lemoyne, PA 17043-0109 Duncannon, PA 17020 Telephone: 717/761-4540 Telephone: 717/834-5833 Description Dated: (See continuation page(s) attached) (Attach additional sheets if necessary) Value NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Prepared by the Pennsylvania Bar Association Copyright (c) 1996 form software only CPSystems, Inc. Form #RW-? (199z) Total: 74,111.88 Estate of: Date of Death: County: INVENTORY Florence D. SHELLENBERGER 10/31/2003 Cumberland CASH: Flagship City Insurance Company - Refund Highmark of Camp Hill Refund M&T Bank Classic Checking Account No. 77569040 PERSONAL PROPERTY: 1992 Oldsmobile Cutlass Supreme S Sedan 4D - Valued using Kelley Blue Book. Valuation is attached to this Return. Old Coins. Valued by D&S Coins in New Cumberland, PA - Appraisal is attached to this Return Personal Property - Valued and Appraised by Chuck Bricker, Auctioneer. License No. AU094-L. A copy of the Appraisal is attached to this Return. 416.00 567.42 1,032.41 2,355.00 490. O0 5,240.00 2,015.83 8,085.00 STOCKS/LISTED: 39 Shares of Prudential Financial Common Stock - Valued using EstateVal attached hereto 1,511.05 REAL ESTATE/PA: Residence located at 17 Lancaster Avenue, Enola, East Pennsboro Township. Recorded in Deed Book Y22, Page 975. Tax Parcel No. 09-14-0834-240 Property was appraised by Karen Darney, Certified Gerneral Appraiser. L.G. Conner Real Estate Appraisers, LTD. Appraisal is attached to this Return 62,500.00 TOTAL RECEIPTS OF PRINCIPAL ............... 1,511.05 62,500.00 74,111.88 -2- STOCKS/LISTED: 39 Shares of Prudential Financial Common Stock Valued using EstateVal attached hereto 1,511.05 REAL ESTATE/PA: Residence located at 17 Lancaster Avenue, Enola, East Pennsboro Township. Recorded in Deed Book Y22, Page 975. Tax Parcel No. 09-14-0834-240 - Property was appraised by Karen Darney, Certified Gerneral Appraiser. L.G. Conner Real Estate Appraisers, LTD. Appraisal is attached to this Return 62,500.00 TOTAL RECEIPTS OF PRINCIPAL ............... 1,511.05 62,500.00 74,111.88 -2- STATUS REPORT UNDER RULE 6.12 Name of Decedent: FLORENCE D. SHELLENBERGER Date of Death: OCTOBER 31, 2003 Will No. 2003-01006 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the Estate is complete: Yes No X 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 6 MONTHS 3. If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's Account is: c. Did the personal representative state an account informally to the parties of interest? Yes No d. Copies of receipts, releases, j oinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: September 28, 2004 gO:~d 6~dJS 170. EDMUND G. MYERS JOHNSON, DUFFIE, STEWART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Capacity: ~Personal Representative (x) Counsel for Personal Representative BUREAU OF ZNDZVZDUAL TAXES TNHERZTANCE TAX DTVZSTDN DEPT. 280601 HARRISBURG, PA 171Z8-0601 EDMUND G MYERS .JOHNSON EI~ PO '~80~ 109 ~ ~:~ LEMO~E c) 170q$ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRATSEMENT, ALLONANCE OR DISALLOWANCE OF DEDUCTTONS AND ASSESSMENT OF TAX DATE 08-16-200q ESTATE OF SHELLENBERGER DATE OF DEATH 10-$1-2005 FILE NUMBER 21 05-1006 COUNTY CUMBERLAND ACN 101 Aeount Remitted FLORENCE D MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 .... ~____ RETAZ. LOWER PORTZON FOR YOUR RECORDS -~ REV- 1547 ~X AFP ~1~1'- O~-~**TZC~--~-~-~H~'/-~'N'~-:r-~)~' 'A'~A'Z-~4'~--/~'OWA-N-~E OR *-t)~ALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHELLENBERSER FLORENCE D FILE NO. 21 05-1006 ACN 101 DATE 08-16-ZOOq TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) $. Closely Held Stock/Partnership Tnterest (Schedule C} ($) q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXENPTZONS: 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule T) (10) 11. Total Deductions 12. Net Value of Tax Return 62z500.00 lz511.05 .00 .00 10~100.8~ .00 .00 (8) 9,512.20 NOTE: To insure proper credit to your account, subeit the upper portion of this form with your tax payment. 15. 1~. NOTE: 7q, 111.88 2~81q.$1 (11) (~a) 61,985.$7 .00 61,985.57 Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (lq) Zf an assess;ent ,as lssued previously, lines 14, 15 and/or 16, 17, reflect flgures that include the total of ALL returns assessed to date. 139.q7 18 and 19 ([$) .00 x O0 = .00 (z6) 61,985.$7 x 0~5= 2,789.$q (~7) .00 x 12 = .00 (18) .00 x 15 = .00 (].9)= 2,789.$q AMOUNT PATD 3,000.00 ASSESSMENT OF TAX: 15. Aeount of L/ne lr, at Spousal rate 16. Aeount of Line lq taxable et Lineal/Class A rate 17. Amount of Line 1~ at Sibling rate 18. Amount of L/ne lq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CRED];TS: PAYMEN1 RECETpT D]-SCOUNT DATE NUMBER TNTEREST/PEN PAID (-) 01-29-200~ CDOOSq95 TF PAID AFTER DATE TNDZCATED, SEE REVERSE FOR CALCULATTON OF ADDITIONAL INTEREST. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE $,139.q7 550.15CR .00 350.13CR ( IF TOTAL DUE 'rs LESS THAN $1, NO PAYMENT KS REqUTRED. .rF TOTAL DUE .rS REFLECTED AS A "CRED.rT" (CR}, YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coemonmeslth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laeful Class B (collateral) rata on any such futura interest. PURPOSE OF NOT[CE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (7Z P.S. Section 9140). Detach the top port[on of this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ahich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iS13). Applications are available at the Office of the Register of Hills, any of the ZS Revenue District Offices, or by calling the special Z4-hour anseering service for forms ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-SOZ0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloeance 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. 281021, Harrisburg, PA 17128-1021, OR --elect[on to have the matter determined at audit of the account of tho 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. ZB0601, Harrisburg, PA 17128-0601 Phone (717) 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 (3) calendar months after the decedent's death, a five percent (5Z) 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 sams manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Hith 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 .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calender year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ 2OZ .O005q8 ~'~-1991 llX .000501 ~ 9Z .OOOZq7 1983 16X .000438 1992 9X .000247 200Z 6Z .000164 1984 llZ .000301 199~-1994 7Z .000192 ZOO3 5Z .000157 1985 I~Z .000356 1995-1998 92 .000247 2004 4Z .000110 1986 lOX .000Z74 1999 7Z .OOOleZ 1987 102 .OOOZ74 ZOO0 72 .O0019Z --Interest is calculated as follaes: INTEREST = BALANCE OF TAX UNPAID X HuNgER OF DAYS DELINI~UENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES TNHERI'TAHCE TAX DTVTSTON DEPT. 280601 HARR'rSBURG, PA 17].Z8-0601 COHHONk/EALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (01-03) EDHUND G HYERS JOHNSON ETAL PO BOX 109 LEHOYNE ! DATE 09-15-Z00q : ESTATE OF SHELLENBERGER DATE OF DEATH 10-$1-2005 FZLE NUHBER 21 05-1006 '~'-~ ~'~' ~5 ~? '~7 COUNTY CUH~ERLAND ' *~ ACN 101 Amoun~ Remi{~ed FLORENCE D HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA *17015 NOTE: To insure proper credJ~c ~o your accoun~c, submi~ ~:he upper por~cion of 1:his form w~."l:h your ~ax payment. CUT ALONG TH'rS L'rNE ~.~ RETA'rN LONER PORT/ON FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ESTATE OF SHELLENBERGER ~# /NHERZTANCE TAX STATEHENT OF ACCOUNT ~ FLORENCE D FILE NO.2! 05-1006 ACN 101 DATE 09-15-200q TH/S STATEMENT 1S PROV/DED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHONN BELO# 1S A SUMMARY OF THE PRZNC/PAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 08-09-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): PAYHENT DATE 01-Z9-200~ 08-Zq-Z00~ RECEIPT NUMBER CDOOSq95 REFUND DISCOUNT (+) INTEREST/PEN PAID (-) 159.q7 .00 ZF PAID AFTER THIS DATE, SEE REVERSE S/DE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE 1S LESS THAN NO PAYMENT ZS REgU/RED. ZF TOTAL DUE 1S REFLECTED AS A "CRED/T" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR INSTRUCT/ONS. ) 2,789 AMOUNT PAID 5,000.00 550.15- TOTAL TAX CREDZT Z,789.$q BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 STATUS REPORT UNDER RULE 6.12 Name of Decedent: FLORENCE D. SHELLENBERGER Date of Death: OCTOBER 31. 2003 Will No. 2003-01006 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rule, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the Estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's Account is: c. parties of interest? Did the personal representative state an account informally to the Yes X No Executrix was the sole beneficiary d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report. ,"'..... r ~~(n ~1:!t JOHNSON, DUFFIE, STEW ART & WEIDNER 301 Market Street P.O. Box 109 Lemoyne, P A 17043 (717) 761-4540 Capacity: Personal Representative (x) Counsel for Personal Representative Date: April 26, 2005 C/') ( ..1 C',,' l.Lj C) CL: LL , c. , r?