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Home My WebLink About04-0911 PETITION FOR PROBATE and GRANT OF LETTERS Estateof MARIE F. SIPE No.. l_l-t }411 also known as To: Register of Wills for the · Deceased County of .CUMBERLAND in the Social Security No..188124340 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older and the execut ors named in the last will of the above decedent, dated JULY 22, 1982 and codicil(s) dated (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with h er last family or principal residence at 1055 EASY ROAD. LOWER FRANKFORD TOWNSHIP, CARLISLE, CUMBERLAND COUNTY. PENNSYLVANIA 17013 (list street, number and municipality) Decedent, then 81 years of age, died 10/3/2004 at .CARLISLE REGIONAL MEDICAL CENTER, CARLISLE, PA 17013 ' Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property $ 16.500.00 (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania situated as follows: $ 120,000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary thereon. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) o^o ~= VVII~LIAM A. SIPE, .. 1055 EASY ROAD '~ ~' .CARLISLE PA 170139 ~ ._. '~ ~ CHERYt0 L. L~WIS ,~ff~.~~ ~ ~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA } ss COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affh-m(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly~a~ninister th~ estal~.4tcqording to law. Swor toorafr medandsubsc bed . 'eX- before me this 8TH da,~ ,~f [ I ~ h,, _J --4' x -4_ ;-- h- \ ~xegister ~ ~ Estate of MARIE f. SIPE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW OCTOBER ~4~k, 2004 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 7/22/1982 described therein be admitted to probate and filed of record as the last will of MARIE F. SIPE and Letters TESTAMENTARY are hereby granted to Register of Wills Probate, Letters, Etc ......... $ ~3~, OO 29920 Short Certificates ( 6~ ) ...... $ I'ff-°':' ATTORNEY (Sup. Ct. I.D. No.) R~on. ~4.Jbta- f .(~,~ $ ~ oo 64 SOUTH PITT STREET (~-) .... ~ $ ~O o,~ CARLISLE ^DDP~SS PA 17013 TOTAL $ ~bt~ O ~;,~ 717-243-6090 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA ~ OATH OF NON-SUBSCRIBING WITNESS HAROLD S. IRWIN, III and HENRY STUART ~ ]"' O q,...l~ I I (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that they are familiar with the signature of GEORGE B. STUART & KAREN E. FAIRCLOTH testat of(one of the subscribing witnesses to) the will presented herewith and that they ~ believes the signature on the will is in the handwriting of the witnesses ~O~knowledge and belief. Sworn to or affirmed and sub- e) scribed before me this 8th day of HAROLD S. IRWIN, I~e) Octgber, 2004. , 64 S. PITT ST~ CARLI9SLE~ PA 17013 ~.~4~r~,~ , (Address) ~ / FortheRegister HENRY STU~/RT (Name) (Address) ' ,' · ' u 401111 his is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ ~ Local Registrar P 10590639 OCT ~ D~e ,,q.. I- O II .--q COMMONWEALTH OF' PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECOfl~S CERTIFICATE OF DEATH Harie F. Sipe ,. k' ,. 188 -- 12 -- 4340 , 10/3/2004 81 v,,. ..~, ' , 11/12/1922 ~arlisle, PA .,~..,[] ~o~.,,.., [] ~[] ~'_~ [] .... [] ~,~,[] Ct.an~rland I- ~rlisle ~m. ,~rlisle Regional ~1 ~nter ~ H~er · ,3. 11~'~ o.4~+~ _ · c*u~t ,~.. st,,. m .~.~ ~. ~,~. ~er Fr~ord 1055 ~sy ~ad .~s,o~.c~ ~rlisle, PA 17013 ~rl~d __~roe W. ~rri~n uom~..s,, Ru~"~u~r""- "~'Myers""~" ~e~l L. L~is ]a~.-~-- ~sy ~d; ~rlisle,~PA 17013 ~es~ster ~. Gar~ns ~rlisle, PA 17013 ~,~D ,~s~ ~ 10/7/2004 ~D 012633 L [zz~ Brothers ~eral ........ ................................................................ ~ 5,,~x~% LAST WILL AND TESTAMENT ~ ~'O~ ~ I ~ I, MARIE F. SIPE, of Lower Frankford Township· Cumberland County· Pennsylvania· being of sound mind· memory and understanding, do make, publish and declare this as and for my last will and testament· hereby revoking and making void all former wills by me at any time heretofore made. FIRST. I direct all my just debts and funeral expenses including all inheritance taxes that may be assessed against my estate be fully paid and satisfied out of my estate by my personal representati~(s) hereinafter named as soon as conveniently may be done after my decease. SECOND. I give and bequeath to my son, William A. Sipe, all guns· tools· equipment and personal items formerly belonging to his father. THIRD. I give and bequeath to my daughter· Cheryl L. Sipe, my jewelry and other personal effec~ which she may choose. FOURTH. I g~e, devise and bequeath all the rest, residue and remainder of my estate, real and personal, whatsoever and wherever situate and in whatever form my personal representative(s) have placed the sam~ in equal shares to my two children, William A. Sipe and Cheryl L. Sipe, share and share alike, or to their issue if either of them should predecease me FIFTH. I direct that my personal representative(s) hereinafter named may convert my entire estate, real and personal, whatsoever and wherever situate, or any part thereof, into cash at either public or private sale or sales at the best price or prices obtain able in their discretion and make distribution in kind· in cash· or partly in cash and partly in kind in their discretion. LASTLY· I nominate· constitute and appoint my two children, William A. Sipe and Cheryl L. Sipe, Executors, of this my last will and testament. In the event either of my said children should predecease me, resign· renounce refuse or be nab~to serve fur · · U ~ any reason or should die before my estate is fully administered, then I nominate, constitute and appoint the ~maining child as sole executor or executrix of this my last will and testament. I direct that my personal representative(s) shall serve in this or any other jurisdiction without giving bond. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of ?,_~_ , 1982. Signed, sealed, published and declared by the above named Testatrix, Marie F. Sipe, as and for her last will and testament in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto. I, MARIE F. SIPE, of Lower Frankford Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my last will and testament, hereby revoking and making void all former wills by me at any time heretofore made. FIRST. I direct all my just debts and funeral expenses including all inheritance taxes that may be assessed against my estate be fully paid and satisfied out of my estate by my personal representatie(s) hereinafter named as soon as conveniently may be done after my decease. SECOND. I give and bequeath to my son, William A. Sipe, all guns, tools, equipment and personal items formerly belonging to his father. THIRD. I give and bequeath to my daughter, Cheryl L. Sipe, my jewelry and Other personal effec~ which she may choose. FOURTH. I g~e, devise and bequeath all the rest, residue and remainder of my estate, real and personal, whatsoever and wherever situate and in whatever form my personal representative(s) have placed the sam~ in equal shares to my two children, William A. Sipe and Cheryl L. Sipe, share and share alike, or to their issue if either of them should predecease me FIFTH. I direct that my personal representative(s) hereinafter named may convert my entire estate, real and personal, whatsoever and wherever situate, or any part thereof, into cash at either public or private sale or sales at the best price or prices obtain able in their discretion and make distribution in kind, in cash, or partly in cash and partly in kind in their discretion. LASTLY, I nominate, constitute and appoint my two children, William A. Sipe and Cheryl L. Sipe, Executors, of this my last will and testament. In the event either of my said children should predecease me, resign, renounce, refuse or be unabl~Cto serve for any reason or should die before my estate is fully administered, then I nominate, constitute and appoint the ~maining child as sole executor or executrix of this my last will and testament. I direct that my personal representative(s) shall serve in this or any other jurisdiction without giving bond. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of ~ , 1982. Signed, sealed, published, and declared by the above named Testatrix, Marie F. Sipe, as and for her last will and testament in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto. R~V-1500 EX + (8-00) COMMONWEALTH OF REV-1500 OFFICIAL USE ONLY PENNSYLVANIA OEPARTMENT OF REVENUE INHERITANCE TAX RETURN F,LE.UMBER DEPT. 280601 .ARR.SBURG, PAl,128-0601 RESIDENT DECEDENT 2 1 - 0 4 0 9 1 1 COUNTY CODE YEAR NUMBER DECEDEh,rF'S NAME (LAST, FIRST, AND MIDDLE INITIAL SOCIAL SECURITY NUMBER Z MARIE F. 1 8 8- 1 2- 4 3 4 0 mmmm DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) ~ THIS RETURN MUST BE FILED IN DUPECATE ~ THE 0 10/03/2004 11/12/1920 REGISTER OF WILLS mil (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INiTIAL) ~ SOCIAL SECURITY NUMBER --o~ [~11. Odginal Return [~] 2. Supplemental Return [--m 3. Remainder Return (date ofdeathpdorto 12-13-82) ~ ~ r-1 4. Limited Estate O 4a. FuturelnterestOompromise(dateofdeathofter12.12.82) [--'1 5. Federal Estate Tax Retum Required o [ ,, [] 6. Decedent Died Testate (Attach copy of Will) O 7. Decedent Maintained a Living Trust (Attach copy of Trust) -- 8. Total Number of Safe Deposit Boxes < O 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death belween 12-31.91 and 1-1-95) [~] 11. Election to tax under Sec. 9113(A) (Attach Sch O) II z NAME '" COMPLETE MAILING ADDRESS z HAROLD S. IRWIN, III 64 SOUTH PITT STREET o '" FIRM NAME (If Applicable) 03 - ,,, IRWIN LAW OFFICE CARLISLE PA 17013 o TELEPHONE NUMBER 717-243-6090 1. Real Estate (Schedule A) (1) 125~000.00 [ OF~_.~IAL USE ONLY 2. Stocks and Bonds (Schedule B) (2) 0~, 3. Closely Held Corporation, Partnemhip or Sole-Proprietorship (3) 0 4. Mortgages & Notes Receivable (Schedule D) (4) 0~]]~ 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 17,610 0 Z (Schedule E) -." :,(]~-'q"~ ~~ ..... ~', 0 6. Jointly Owned Property (Schedule F) (6) O.~L') 4~-4 ~ ~-- F'T~ ~ ~] Separate Billing Requested -- ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) O.OOJ ~-' (Schedule G or L) ~ 8. Total Gross Assets (total Lines 1-7) ~ (8) 142,610.64 LLI 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 20~315.50 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 606.00 11. Total Deductions (total Lines 9 & 10) (11) 20,921.50 12. Net Value of Estate (Line 8 minus Line 11) (12) 121,689.14 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 0.00 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 121,689.14 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 14 taxable at the spousal tax 1 5. Amount of Line ~ rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X (15) 0.00 ~ 16. Amount of Line14 taxable at lineal rate 121,689.13 X .045 (16) 5~476.01 17. Amount of Line 14 taxable at sibling rate 0.00 X (17) 0.00 t~ 18. Amount of Line 14 taxable at collateral rate 0.O0 X .15 (18) 0.00 19, Tax Due (19) 5,476.01 I)ecedent's Complete Address: ,1055 EASY ROAD I CIT~ / CARLISLE ISTATE PA IZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 5,476.01 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount 273.80 Total Credits ( A + B + C ) (2) 273.80 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0.00 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) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 5,202.21 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (SD) 5,202.21 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; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .............................................................................................. [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompany ng 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 mformalion of which prepar~has any knowledge. SIGNATURE OF PERSON.P~SPONSIBLE FQ, RFILINC_~.~ETURN II i · ! / , DATE ~ /' / ~ 1600 SHADYBROOK ROAD WILMINGTON DELAWAI~"~ 19803 " ROAD CARLISLE PA 17013 SIGNATURE OF PF ~ OTHER THAN DATE ADDRESS 64 S( TH PITT STR CARLISLE PA 17013 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(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. {}9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REEV-1502 EX + (6-98) · · , SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SlPE. MARIE F, 21 04 0~)11 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 properb/which is jointly-owned with ri!iht of survivorship must be disclosed on Sche~,!e F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. HOUSE AND 20 ACRES AT 1055 EASY ROAD CARLISLE PA 17013 125,000.00 Value based on appraisal attached as Exhibit "B" TOTAL (Also enter on line 1, Recapitulation) $ 125~000.00 (if more space is needed, insed additional sheets of the same size) R EV-1503 EX + (6-98) ·' ~ SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SlPE. MARIE F, 21 Q4 0911 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE O.00 TOTAL (Also enter on line 2, Recapitulation) $ O.OO (if more space is needed, insert additional sheets of the same size) RF=:V-1504 EX + (6-98) SCHEDULE C ' ~ CLOSELY-HELD CORPORATION, COMMONWEALTH OF PENNSYLVANIA PARTNERSHIP OR INHERITANCE TAX RETURN RESIDENT DECEDENT SOLE-PROPRIETORSHIP E STATE OF FILE NUMBER ~IPE. MARIE F. 21 04 0911 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/parlnership interest of the decedent, other than a sole-propdetomhip. See instuctions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3, Recapitulation) i $ 0.00 (If more space is needed, insert additional sheets of the same size) R EV-1507 EX + (6-98) q~ SCHEDULE D COMMONWEALTH OF PENNSYLVANIA MORTGAGES & NOTES iNHERiTANCE TAX RETURN .ES,DENT DECEDEN~ RECEIVABLE ElS[ATE OF FILE NUMBER SIPE. MARIE F. 21 04 0911 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Aisc enter on line 4, Recapitulatior $ 0.00 (If more space is needed, insert additional sheets of the same size) I~EV-1508 EX + (6-98) , , ~ SCHEDULE E COMIt'IONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MlSC, INHERITANCE TAX RETURN RES,DENT DECEDEN~ PERSONAL PROPERTY ESTATE OF FILE NUMBER SIPE. MARIE F. 21 04 0911 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. MISCELLANEOUS HOUSEHOLD CONTENTS 2,500.00 2. M & T BANK 1,326.33 Checking Account No.2679042164 Value based on bank letter attached as Exhibit "C" 3. WACHOVIA BANK 13,784.31 Savings Account No. 3000012326038 Value based on bank letter attached as Exhibit "D" TOTAL (Also enter on line 5, Recapitulation $ 17~610.6,1 (If more space is needed, insert additional sheets of the same size) 1~EV-1509 EX + (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT E:STATE OF FILE NUMBER $1PE. MARIE F, ~1 04 0~)11 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. C JOINTLY-OWNED PROPERTY: L~-; I ~-R DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTERE~ 1. A. NONE 0.00 0.0( TOTAL (Aisc enter on line 6, Recapitulation) $ 0.00 (if more space is needed, insert additional sheets of lhe same size) R EV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & COMMONWEALTH OF PENNSYLVANIA (NHERITANDE TAxX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT E STATE OF FILE NUMBER ,~IPE. MARIE F. 21 04 0911 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is/es, DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHiPTODECEDENTAND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NI_JMBER THE DATE OF TRANSFER. ATI'ACH A COpY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (~F,~PUC~LE~ VALUE 1. NONE 0.00 0.0£ TOTAL (Also enter on line 7 Recapitulation) $ 0.00 (if more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) ' SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE 0 F FILE NUMBER S, IPE. MARIE F. 21 04 0911 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. EWING BROTHERS FUNERAL HOME 6,257.50 2. WESTMINSTER CEMETERY 995.00 B. ADMINISTRATIVE COSTS: 1. Pemonal 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: 2. AttomeyFees IRWIN LAW OFFICE 7,500.00 3. Family Exemption: (If decedents address is not the same as claimant's, attach explanation) 3,500.00 Claimant CHERYL L. LEWIS Street Address 1055 EASY ROAD City CARLISLE state PA Zip 17013 Relationship of Claimant to Decedent DAUGHTER 4. Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS 263.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. ESTIMATED COSTS OF LAND SUBDIVISION 1,500.00 8. DIVERSIFIED APPRAISAL SERVICES - Real Estate Appraisal 275.00 9. REGISTER OF WILLS - Filing Costs 25.00 TOTAL (Also enter on line 9, Recapitulation) $ 20~315.50 (If more space is needed, insert additional sheets of the same size) R. EV-1512 EX + (6-98) '~ SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OFDECEDENT, INHERITANCE TAX RETURN RESIDENT DECEDENT MORTGAGE LIABILITIES~ & LIENS E STATE OF FILE NUMBER ~IPE. MARIE F. 21 04 0911 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. U.S. TREASURY 606.00 Return of Social Security check TOTAL (Also enter on line 10, Recapitulation) $ 606.00 (if more space is needed, insert additional sheets of lhe same size) REEV-1513 EX + (g-nm SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER $1PE. Mt RID F, 21 04 O911 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE N UMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee{s) OF ESTATE I. TAXABLE DISTRIBUTIONS [include outright spousal distribulJons, and transfers under Sec. 9116 (a) (1.2)] 1. WILLIAM A. SIPE Lineal 1600 Shadybrook Road 50% Residue Wilmington, DE 19803 2. CHERYL L. LEWIS Lineal 1055 Easy Road 50% Residue Carlisle, PA 17013 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. NONE 0.O0 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. NONE 0.00 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (if more space is needed, insert additional sheets of the same size) LAST WILL AND TESTAMENT I, MARIE F. SIPE, of Lower Frankford Township, Cumberland County, Pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my last will and testament, hereby revoking and making void all former wills by me at any time heretofore made. FIRST. I direct all my just debts and funeral expenses including all inheritance taxes that may be assessed against my estate be fully paid and satisfied out of my estate by my personal representati~(s) hereinafter named as soon as conveniently may be done after my decease. SECOND. I give and bequeath to my son, William A. Sipe, all guns, tools, equipment and personal items formerly belonging to his father. THIRD. I give and bequeath to my daughter, Cheryl L. Sipe, my jewelry and other personal effec~ which she may choose. FOURTH. I g~e, devise and bequeath all the rest, residue and remainder of my estate, real and personal, whatsoever and wherever situate and in whatever form my personal representative(s) have placed the sam~ in equal shares to my two children, William A. Sipe and Cheryl L. Sipe, share and share alike, or to their issue if either of them should predecease me FIFTH. I direct that my personal representative(s) hereinafter named may convert my entire estate, real and personal, whatsoever and wherever situate, or any part thereof, into cash at either public or private sale or sales at the best price or prices obtain ~ble in their discretion and make distribution in kind, in cash, or partly in cash and partly in kind in their discretion. LASTLY, I nominate, constitute and appoint my two children, William A. Sipe and Cheryl L. Sipe, Executors, of this my last will and testament. In the event either of my said children should predecease me, resign, renounce, refuse or be unable to serve for any reason or should die before my estate is fully administered, then I nominate, constitute and appoint the ~maining child as sole executor or executrix of this my last will and testament. I direct that my personal representative(s) shall serve in this or any other jurisdiction without giving bond. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~ day of ~.~. , 1982. Signed, sealed, published and declared by the above named Testatrix, Marie F. Sipe, as and for her last will and testament in the presence of us, who, at her request and in her presence and in the presence of each other, have hereunto subscribed our names as witnesses thereto. APPRAISAL REPORT 1055 EASY ROAD CARLISLE, PENNSYLVANIA PREPARED FOR THE ESTATE OF MARIE F. SIPE BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST I-I[GH STREET, SUITE 101 (717) 249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 1055 Easy Road Carlisle, Pennsylvania TAX PARCEL NUMBER: 14-05-0423-031 IMPROVEMENTS: Two-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by Marie F. Sipe. The property was purchased on October 1, 1959 for a reported consideration of $10,800 and ownership transferred on deed reference 19-K-542. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: October 3, 2004. HIGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $125,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $125,000 [ APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF MARIE F. SIPE the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in Lower Frankford Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a stone; thence by land now or formerly of Daniel Kauffman, north 83 degrees east 89.9 perches to a stone; thence by land now or formerly of David Sheilby, south 35% degrees east 8.2 perches to a stone; thence by land of same, south 10 degrees west 31.8 perches to a stone; thence by the same, south 83 degrees west 83.2 perches to a stone; thence by land of same, north 9 degrees west 37.5 perches to a stone, the place of beginning. Containing 20 acres, 146 perches. Less, however, a small tract containing 146 perches, which is deducted to make an even 20 acres. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of October 3, 2004 is: ONE HUNDRED TWENTY-FIVE THOUSAND DOLLARS $125,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. Larry E. Foote Certified General Appraiser GA-000014-L 3 PURPOSE OF THE APPRAI,~AL The purpose of this appraisal is to estimate the Market Value of the subject property as of October 3, 2004. Market Value, as defined by the courts, is the most probable price estimated in terms of money which a property will bring if exposed for sale in the open market, allowing a reasonable time finding a purchaser Who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which a willing seller would sell and a willing buyer would buy, neither being under abnormal pressure. HIGHEST AND BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can put". opinion use may be based on the highest and most profitable continuous be The of such use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and at~er seeing the site, neighborhood, and area, it is my opinion that the present use of the subject is its Highest and Best Use. 4 SITE DATA ADDRESS: 1055 Easy Road TOWNSHIP: Lower Frankford COUNTY: Cumberland STATE: Pennsylvania LOT SIZE: Approximately 20 acres. SEWERS: On-site septic system. WATER: On-site well. ELECTRICITY: Adams Electric. LANDSCAPING: Typical for the area, with a sodded lawn, trees and shrubs. DETRIMENTAL INFLUENCES None. Pride of is evident ownership throughout the neighborhood. DESCRIPTION OF IMPROVEMENTS GENERAL DESCRIPTION: Two-story detached single-family dwelling with a one-story addition, containing approximately 1,612 square feet of gross living area above grade. CONDITION: Exterior: Fair to average. Interior: Average ROOMS: First Floor: Two living rooms, kitchen, bedroom, laundry room and a full bathroom. Second Floor: Three bedrooms and a full bathroom. Basement: Under the two-story section of the dwelling. EXTERIOR: Foundation: Stone Walls: Wood on two-story and vinyl siding on one-story. Sash: Wood on two-story and vinyl-clad thermopanes on one- story. Gutters: Galvanized steel and painted aluminum. Roof: Gable, with tin and shingles. INTERIOR, PRINCIPAL ROOMS: Flooring: Carpet and vinyl. Walls: Plaster, drywall and wood paneling. Ceilings: Plaster and acoustical tile blocks. Trim: Wood, painted. KITCHEN: Cabinets: Knotty pine, natural finish. Counters: Formica Walls: Knotty pine and painted plaster. Flooring: Vinyl Sink: Double-bowl, stainless steel. BATHROOMS: Flooring: Vinyl Walls: Painted drywall. Bathtub: Built-in, with shower or shower stall. Lavatory: Vanities. Water closet: Two-piece. Medicine cabinet: Wall-mounted. CONSTRUCTION: Joists: Wood Beams: Wood Columns: Wood Plumbing: Copper and iron. HEATING: Oil-fired forced hot air. HOT WATER: Electric, 52-gallon. ELECTRIC: Circuit breaker system, 200-ampere. l OTHER: There are large covered porches attached to the front and side of the dwelling. Also located on the site is a frame bank barn, frame poultry house, frame one-car i garage and a frame outhouse. GENERAL CONDITION: The dwelling is considered to be in average condition on the i interior, with the exception of the second floor, which is considered to be in poor condition. _~. The exterior is considered to be in fair to average condition, with pealing paint on all wooden surfaces and some rotten wood trim. Mechanical systems appear to be adequate and functioning properly. The other buildings are considered to be in fair condition, with the exception of the outhouse, which is in poor condition. 6 THE APPRAISAL PROCESS Three approaches to value are generally included in an appraisal report. These techniques include the cost approach, sales comparison approach, and income approach to value. The cost approach to value is based on the assumption that the reproduction cost of a building plus land value, tends to set the upper limit to value. A key assumption is that a newly constructed building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to a new facility. Due to the age of the subject improvements, the cost approach is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per square foot of building area. The income approach concerns itself with present worth of the future potential benefits of a property. The initial estimate involves the net income, which a fully informed person is justified in assuming the property will produce during its remaining useful life. This estimated net income is then capitalized into a value estimate, based upon the level of risk as compared with that of a similar type and class. Since homes similar to the subject are not typically utilized as income-producing investment properties, the income approach to value is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. 7 SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: SALE NO. 1: Location: 47 Coon Road, Gardners. Date of Sale: September 19, 2003. Sale Price: $135,000 Size: 1,688 square foot dwelling with barn and other buildings on 5.12 acres. Unit Price: $84.38 per square foot. SALE NO. 2: Location: 1180 Mountain Road, Newburg. July 14, 2003. Date of Sale: Sale Price: $130,000 Size: 1,818 square foot dwelling with bunkhouse and storage building on 4.20 acres. Unit Price.' $71.51 per square foot. SALE NO. 3: Location: 117 N. Middlesex Road, Carlisle. Date of Sale: February 11, 2003. Sale Price: $106,000 Size: 1,272 square foot dwelling with barn and other buildings on .30 acre. Unit Price: $83.33 per square foot. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; ifa significant item in the comparable is inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Comparison Approach is $125,000. 8 SALES COMPARISON ANALYSIS ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 1055 Easy Road 47 Coon Road 1180 Mountain Road 117 N. Middlesex Road Address Carlisle Gardners Newburg Carlisle Proximity to Subject Sale Priea N.A. $135,000 $130,000 $106,000 Prioe / Sq. Ft. GLA N.A. $84.38 $71.51 $83.33 Data Source Inspection Courthouse & Central Penn MLS Courthouse & Centn Penn MLS Courthouse & Central Penn MLS ADJUSTMENTS DESCRIPTION DESCtL1FFION $ Adjust. DESCRI~flON $ Adjust. DESCRIPTION $ Adjust. Sales or Financing Concessions None None None Date of Sale / Time As of 10-3-04 9-194)3 7-14-03 2-114)3 Location Average Similar Similar Superior - 10,600 Site / View 20 acres 5.12 acres +29,800 4,20 acres +31,600 .30 acre +39,400 Design and Appeal Two-story detached Similar Similar Similar Construction Wood & vinyl siding Asbestos shingles Aluminum siding -5,000 Wood Age 84 years except addn. 96 years 134 years 174 years Condition Fair to average Superior -13,500 Superior -13,000 Tot. ! Bed. Bath ^ ov o de To . I a. Su or -,0.6o0 RoomCount 7 I 4 [ 2 5 3 llA +5,000 6 I 3' I 1V2 +3,000 6' 2 2 +2,000 Gross Living Area 1,612 square feet 1,688 square'feet ~,818 square feet -6,200 1,272 square feet -10,200 Basement &Finished Rooms Below Grade Full basement Similar Similar Similar Similar Similar Similar Oil-fired hot air Similar Baseboard electric Oil-fired hot water - 10,000 Four-ear garage - 15,000 - 10,000 Porches, Patios Two large covered Lg. covered porch, Two lg. cov. porches, Two large covered etc. -1,000 patio, wood d~k. -1,000 Special Energy Typical for the Efficient Items Similar Similar Similar None None None Other (e.g. kitchen Barn, poultry house 40'x72' metal barn, Bunkhouse and Barn and three equip., remodeling) and outhouse, storage building, -20,000 summer kitcheat +5,000 storage buildings. -1,000 Indicated Value -9,700 - 1,600 + 19,400 125,300 128,400 125,400 FINAL INDICATED VALUE OF SUBJECT PROPERTY: $125,000 9 CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship." The parts of this appraisal report are the following approaches to value your appraiser used: Value Indicated by Cost Approach N.A. Value Indicated by Sales Comparison Approach $125,000 Value Indicated by Income Approach N.A. These approaches are representative of the market value of the subject property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions. The Cost Approach will result in an excellent estimate if all elements are figured accurately, because no prudent person will pay more for a property than the cost to produce a substitute property with equal desirability and utility. Purchasers of the type of dwelling typical of the subject property are more concerned with amenities than with hypothetical replacement of the property. Due to the age of the subject improvements, the Cost Approach is considered to be inappropriate and has not been included in this appraisal report. The Sales Comparison Approach was based on several recent sales of properties similar to that of the subject, all of which are located in the same general area. The adjusted sales prices are most consistent under comparison. This approach is the most reliabl~ because it reflects the reactions of typical buyers and sellers in the market. The Income Approach is most applicable to income producing properties or properties that are primarily utilized for income producing purposes. Purchasers of income producing properties are willing to pay no more for a particular property than the net operating income will support. Since the majority of properties similar to the subject are not utilized for income producing purposes, this approach to value has not been include~l in this appraisal report. Therefore, as a result of this appraisal and analysis, it is this appraiser's considered judgment and opinion that the Market Value of the subject property, as of October 3, 2004, is: ONE HUNDRED TWENTY-FIVE THOUSAND DOLLARS $125,000 10 UNDERLYING ASSUMPTIONS AND LIMITING CONDITIONS SUBJECT TO THIS APPRAISAL 1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. 4. I assume that there are no hidden or unapparent coflditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The information, estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can be assumed by me. 6. This report is to be used in its entirety and only for the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to I- value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. 8. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. 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 reli~ce or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts 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. 11 CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: 1. The statements of fact contained in this report are true and correct. 2. 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. 3. I have no present of prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment Was not contingent upon developing or reporting predetermined results. 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. 8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. 9. This appraisal report has been made in conformity with the Uniform Standards of Professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. 12 10. No one other than the undersigned prepared the analyses, conclusions, and opinions concerning real estate that are set forth in this appraisal report. Larry E. Foote Certified General Appraiser GA-000014-L 13 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1, 2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that any information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 14 LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: 1979-Present:. Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers, warehouses, and manufacturing facilities. EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. Associate Bachelor of Business Administration, Harrisburg Area Community College, 1974. Diploma, Carlisle Senior High School, 1965, Certificate, Pennsylvania Realtors Institute, GRI I, GRI II, GRI III. Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104, CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential Valuation, American Institute of Real Estate Appraisers. Appraisal Procedures, Appraisal Institute. Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. Report Writing and Valuation Analysis, Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser #GA-000014-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS: GRI:Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANIZATION AFFILIATIONS: National Association of Realtors Appraisal Section. Carlisle Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. PAST CLIENTS: Borough of Carhsle American Home Bank Keystone Financial Mortgage Trans Union Cornerstone Federal Credit Union M&T Mortgage Corporation Pennsylvania State Bank Cody Financial Mortgage Services Commerce Bank Waypoint Bank Cumberland-Perry Association for Retarded Citizens Northwest Savings Bank Carlisle Suburban Authority Blue Ball National Bank Members 1 st Federal Credit Union Adams County National Bank Pennsylvania National Bank Countrywide Home Loans Evans Financial Corporation Aarrow Mortgage Greenawalt & Company, CPA Various law firms and individuals Smith's Transfer Corporation Carlisle Department of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc. Prudential Relocation Services Lender's Choice Market Intelligence, Incorporated United Telephone Employees Federal Credit Union Cumberland County Commissioners Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services, Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation Drovers Bank 16 PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 Irwin Law Office November 22, 2004 Attorney At Law 64 South Pitt Street Carlisle, Pennsylvania 17013 Re: Estate Of: Marie F. Sipe Social Security: 188-12-4340 Date of Death: October 3, 2004 Dear Sir or Madam: Per your inquiry dated November 5, 2004, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of ,4ccount Checking ,4ccount ,4 ccount Number 2679042164 Ownership (Names oJ) Marie F Sipe Opening Date 5/1/77 Balance on Date of Death $1, 32 6 33 .4 ccrued Interest $ O. O0 Please be advised, there was no safe deposit box found for the above decedent. I am forwarding your request to close the account to the decedent's branch of record today. For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the Stonehedge Office ti 717-240-4524. Sincerely, Effi-~ctive Immediately Please Send all A~omey Le~ers M&T B~ Records M~agement DE-~-12 PO Box 900 Millsboro, DE 19966 Phone: (888) 502-4349 F~: (302) 934-295'5 Reference ID: 1037500 Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 October 19, 2004 IRWIN LAW OFFICE 64 SOUTH PITT STREET CARLISLE, PA 17013 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: MARIE F SIPE (SSN# 188-12-4340) Date of Death: October 3, 2004 Deposit Account Information Account Account Date of Death Average Date Maturity Interest Accrued YTD Date Type Number Balance Balance* Opened Date Rate Interest Interest Paid Closed SAVINGS 3000012326038 $13,784.31 11/23/1998 $0.68 $60.23 10/8/2004 LEGAL TITLE: MARIE F SIPE CLOSING BALANCE: $13785.89 * Due to system limitations, we can only provide a twelve month average balance on depository accounts. * Date of death balance does not include accrued interest. * If date of death occurrs on a weekend or a holiday, date of death balance does not include any transactions that were ,jj made during that time period. ennifertStraub Servicenter Associates Phone: (540)563-7323 ssp; js 0000 000614 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of MARIE F. SlPE also known as No. 21 04 0911 Date of Death 10/3/2004 WILLIAM A. SIPE and CHERYL L. LEWIS , Deceased Social Security No. 1~88124340 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 the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We vedfy that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Personal Representative: Attomey: HAROLD S. IRWIN III ~ I.r). No.: 29920 ' Address: 64 SOUTH PITT STREET CARLISLE PA 17013 Telephone: 717-243-6090 Descdption HOUSE AND 20 ACRES AT 1055 EASY ROAD, CARLISLE, PA Value 125,000.00 M & T BANK Checking Account No. 2679042164 WACHOViA BANK ~ ~'} 0 Savings Account No. 3000012326038 1 qr""P~A q~'.---t ,'r~ MISCELLANEOUS HOUSEHOLD CONTENTS (Attach .Additional Sheets if necessary) Total 142,610.64 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. RW-4 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES REV-1162 EX(1 '1-96) DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004791 IIRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 ACN ASSESSMENT AMOUNT CONTROL ........ ,o,c, NUMBER ~----- 101 I $5,202.21 ESTATE INFORMATION: .-.-...~.~ SSN: 188-12-4340 FILE NUMBER: 2104-0911 DECEDENT NAME: SIPE MARIE F DATE OF PAYMENT: 12/30/2004 POSTMARK DATE: 12/30/2004 COUNTY: CUMBERLAND DATE OF DEATH: 10/03/2004 TOTAL AMOUNT PAID: $5,202.21 REMARKS: CHECK//09358 INITIALS: CCP SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 01/10/2005 IRWIN HAROLD S III 64 SOUTH PITT STREET CARLISLE, PA 17013 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 01/18/2005 Your prompt attention to this matter will be appreciated. Thank You. cc: File Personal Representative(s) Judge Sin. cerely, GLENDA FARNER ~ Clerk of the Orphans' Court Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 01/10/2005 SIPE WILLIAM A 1600 SHADYBROOK ROAD WILIMINGTON, DE 19803 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 01/18/2005 Your prompt attention to this matter will be appreciated. Thank You. cc: File Counsel Judge GLENDA FARNER STP~ASBAUGH Clerk of the Orphans' Court Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 01/10/2005 LEWIS CHERYL L FORMERLY 1055 EASY ROAD CARLISLE, PA 17013 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 01/18/2005 Your prompt attention to this matter will be appreciated. Thank You. cc: File Counsel Judge Sincerely, GLENDA FARNER STP~ASBAUGH Clerk of the Orphans' Court Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717)240-6345 Date: 01/10/2005 SIPE CHERYL L RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 01/18/2005 Your prompt attention to this matter will be appreciated. Thank You. cc: File Counsel Judge el~,~ GLENDA FARNER STRASBAUGH Clerk of the Orphans' Court REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.61al Name of Decedent: MARIE F. SIPE Date of Death: 10/3/2004 Will No. 21-04-0911 Admin. No. 2104-0911 To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 1/12/2005 Name WILLIAM A SIPE CHERYL L LEWIS Address 1600 SHADYBROOK RD WILMINGTON DE 19803 1055 EASY RD CARLISLE PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: Date: 1/12/2005 LL. Oc/ LU Cl CI~ Lt_ 1 ' c:.:) C~! LU C.l ~\~ ?-.-- d~~ l..ULC D.': ;;;;~ -, .,r., = c..;;:;) .,...., Signature Name: HAROLD S. IRWIN. III 00 --"" Address: 64 SOUTH PITT STREET CARLISLE PA 17013 '" Cl.- " ;.~ ~' f2fr'. UI: [L 0: O:':J o Telephone(717) - 2436090 C') Capacity: Personal Representative Counsel for Personal Representative x J COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF INDIVIDUAit.\J~XE..SU INHERITANCE TAX DIVISIONc PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1541 EX AFP (12-04) is ll:li6 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-21-2005 SIPE 10-03-2004 21 04-0911 CUMBERLAND 101 MARIE F C1 'T1~/ Lti1(\ annl ~.!" r.. pt""'-, C-'\"\. I F1T' 'Ht'n/,\r',~ 0'" A.}lJl'1. HAROLD 5:LIDIWJf,j '.. .. ,h.,', ,.,., 64 S PITT ST CARLISLE PA 17013 Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE.V :r!\"f.EX.'\F'p..r01.:tJ~'..NOT.icE.OF.i'N'HE'ftI.fANCE.TAi.A.PPRA.fsEH€NT~..Ar.tOWANCE.OR......_....... ... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SIPE MARIE F FILE NO. 21 04-0911 ACN 101 DATE 03-21-2005 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank DePOsits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 125.000.00 .00 .00 .00 17.610.64 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this forll with your tax paYllent. 142,610.64 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) (10) 20,315.50 606.00 (11) (12) (13) (14) 20.921 50 121,689.14 .00 121,689.14 I~ an assessment was issued previoUSly, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX C DIT: NOTE: .00 X 121,689.13 X .00 X .00 X 00 = 045 = 12 = 15 = (19)= .00 5,476.01 .00 .00 5,476.01 DATE 12-30-2004 NUMBER CD004791 + INTEREST/PEN PAID (-) 273.80 AMOUNT PAID 5,202.21 ~ TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 5,476.01 .00 .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) STATUS REPORT UNDER RULE 6.12 Name of Decedent: MARIE F. SIPE Date of Death: OCTOBER 3,2004 Will No. 21 - 04 - 0911 Admin No. 2104 - 00911 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, 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 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 ~ b. The separate Orphans' Court No. (if any) for the personal representative's account is: N/A c. Did the personal representative state an account informally to the parties in interest? Yes -2L- No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. September 18, 2006 C) o LU N C) Ci.. . U i D- c::; ( l co Harold S. Irwin, III Attorney for the est MARIE F. SIPE 64 South Pitt Street Carlisle, PA 17013 717 -243-6090 D- l.!..J (/) ...0 = = ('.J L.J_ O'.C. c5 \ qf Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/14/2006 IRWIN HAROLD SIll 64 SOUTH PITT STREET CARLISLE, PA 17013 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 10/03/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Personal Representative(s) ~ Cumberland County - Register Of wills One Courthouse Square Carlisle, PA 17013 phone: (717) 240-6345 Date: 9/14/2006 SIPE WILLIAM A 1600 SHADYBROOK ROAD WILIMINGTON, DE 19803 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills -a Status Report of completed or uncompleted administration. This filing is due by: 10/03/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel ~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/14/2006 LEWIS CHERYL L FORMERLY 1055 EASY ROAD CARLISLE, PA 17013 RE: Estate of SIPE MARIE F File Number: 2004-00911 Dear Sir/Madam: This notice is to serve as a reminder that the Status Report by Personal Representative under Rule 6.12 is due on .the below listed date. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of wills a Status Report of completed or uncompleted administration. This filing is due by: 10/03/2006 Please feel free to contact this office with any questions you may have. If you have already filed your Status Report, please disregard this notice. Sincerely, ~~~ Glenda Farner Strasbaugh Clerk of the Orphans' Court cc: File Counsel ~