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HomeMy WebLinkAbout06-22-12 (2) REV-1500 extox-rr, tFt, . OFI=ICIAL USE ONLY PA Department of Revenue Pennsylvania ""' ""` ` `""°` County Code Year file Number Bureau of Individual Taxes Po BOXz8o6ot INHERITANCE TAX RETURN G ~ ~ Z OO D 7 Harrisburg, PA t~iz8-o6ot . RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 03/2011 12/06/1923 Decedent's Last Name Suffix Decedent's First Name MI Lyons Marian N (If Applicable) Enter Surviving Spouse's Infor mation Below Spouse's Last Name Suffx Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF MILLS FILL IN APPROPRIATE OVALS BELOW CAD 1. Original Return O 2. Supplemental Return O 3. Remainder Return (Date of Death Prior to 12-13-82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) ~ 6. Decedent Died Testate O 7. Decedent Maintained a Living Trust 0 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credif (Dale of Death O 11. Election to Tax under Sec. 9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONCENT-THIS SECTIGN MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ~ Ronald E. Johnson, Esq (717) 243- . REGIST ~ LS U NLY _a t'.7 1"l fV ~ Q First Line of Address nC7~ y. 78 West Pomfret Street O~ - m Second Line of Address ~ r. •- C!J Cit or Post Office Sfate ZIP Code DATE FILED y Carlisle PA 17013 15[]56101[]5 Correspondent's a-mail address: re~Ohn50n(p7pa.net 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. (Sl TU E OF Pi RSON~2ESPOy4BIBLE FOR FILING,[2E/ryl~ ~ /~ ~ ` gp~O~L Go 78 yV~st PomfrLf Stre~,t, C,aflisle, PA 17013 51 F ROT REPRESENTATIVE DAT A6C~RESS //f c/ 78 West Pomfre feet, Carlisle, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 ~~ 15N561P1N5 150561D105 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name: Mafi2n N. Lyons RECAPITULATION 1. Real Estate (Schedule A).. _ ...................................... ... 1. 132,000.00 2. Stocks and Bonds (Schedule B) ..... _ ............................. ... 2. 0.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) .. ... 3. 0.00 4. Mortgages and Notes Receivable (Schedule D) ........................ ... 4. 0.00, 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E).... ... 5. 4,635.00 6. Jointly Owned Property (Schedule F) O Separate Billing Requested .... ... 6. 3,614.29 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested...... .. 7. 163,470.03 8. Total Gross Assets (total Lines 1 through 7) .......................... ... 8. 303,719.32 9. Funeral Expenses and Administrative Costs (Schedule H) ................. .. 9. 24,426.88 10. Debts of Decedent, Mortgage Liabilities and Llens (Schedule I) ............. .. 10. 6,235.05 11. Total Deductions (total Lines 9 and 10) ............................... .. 11. 30,661.93 12. Net Value of Estate (Line 8 minus Line 11) ............................ .. 12. 273,057.39 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ...................... .. 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) ...................... .. 14. 273,057.39 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 273,057.39 16. ' 17. Amount of Line 14 taxable at sibling rate X .12 17, 18. Amount of Line 14 taxable at collateral rate X .15 1g. 19. TAX DUE ....................................................... .. 19. 1505610205 0.00 12,287.58 0.00 0.00 12,287.58 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 150561025 Side 2 15~561~2~5 O REV-1500 EX (FI) Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME Marian N. Lyons STREET ADDRESS 412 South Pitt Street CITY Carlisle STATE ZIP ~ PA 17013 Tax Payments and Credits: i. Tax Due (Page 2, Line 19) 2 CreditslPayments A. Prior Payments B. Discount 3. Interest 0.00 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This Is the TAX DUE. Total Credits (A+ B) (2) (3) (4) (5) 0.00 0.00 0.00 12,287.58 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSNJER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred ................................................................................... ....... ^ b. retain the right to designate who shall use the property transferred or its income ..................................... ....... ^ c. retain a reversionary interest ............................................................................................._.............,.......... ......~ ^ d. receive the promise for life of either payments, benefits or care? ............................................................... ....... ^ 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................................... ....... ~ ^ 3. Did decedent own an "in trust for" or payable-upon-death bank account or security at his or her death? ........ ...... ^ 4. Did decedent own an individual retirement account, annuity or other non-probate property, which contains a beneficiary designation? .................................................._................,...,.............................,........... ...... ~ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. Far dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer fo a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent (72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as ncted in [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 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. LAST WILL AND TESTAMENT OF MARIAN N. LYONS I, MARIAN N. LYONS, of the Borough of Carlisle, Cumberhmd County, Pemisylvania, 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 all other wills and codicils heretofore made by .-..z. FIRST: I direct that all myjust debts and funeral expenses, including my grave marker, shall be paid from the assets of my estate as soon as practicable after my decease. SECOND: I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my Husband, MEADS G. LYONS, providing he shall survive me by thirty (30) days. Should my Husband, MEADS G. LYONS, predecease me or die on or before the thirtieth day following my death, I give, devise and bequeath the residue of my estate, of every nature and wherever situate, to my children, equally, provided that the share of any child who predeceases ~ me or dies on or before the thirtieth day following my death, shall be distributed to his or her issue, per stirpes, living on the thirty-first day following my death, and in default of such then living issue, such share shall be added to the share or shares far my other children. c ~r ~~ / THIRD: I direct that all taxes that may be assessed in consequence of my death, F\\~ ofwhatever nature and by whatever jurisdiction imposed, shall be paid from my residuary estate as a _~",: , F lie r i' _. t. a'"~ ^f th_ exp~n&e cf a adnlliiSirati Gii Ji ..y estate. FOURTH: I nominate, constitute and appoint my Husband, MEADS G. LYONS, Executor of this my Last Will and Testament. Should my Husband, MEADS G. LYONS, fail to qualify or cease to act as Executor, I appoint my children, DENNIS E. LYONS and LINDA L. ICREPPS, or the survivor of them, Co-Executors of this my Last Will and Testament. FIFTH: I direct my Executor and his successors shall not be required to give bond for the faithful performance of their duties in this or any other jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Wi1J and Testament, consisting of two (2) typewritten pages, each identified by my signature, this f /~` day of November 2007. ~~ ~'1a5~,. ~1 ~C-lti, ~s~~ (SEAL) 1VI!arian N. Lyons Signed, sealed, published and declared by the above-named Testatrix, Marian N. Lyons, as and for her Last Will and Testament, in the presence of us, who, at her request, in her sight and presence, and in the sight and presence of each other, have hereunto subscribed our names as witnesses. `~~ Y ~ ' -- V V L' ~ ~1 It E~ ~- P COMMONWEALTH OF PENNSYLVANIA COUNTY OP CUMBERLAND SS. I, Marian N. Lyons, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last W111 and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn or affirmed to and aclmowledged before me by Marian N. Lyons, the Testatrix, this 7 day of November 2007. ~~iJJ.A.ev. `/~_~-~ ~-,.~~/ (SEAL) ~fu4PutOMI~IEALTH nF Dcnuio.~~ „a... _ 11'Iarian N. Lyons, Testa~ti~'x SEiELLY SEXTON, Notary public Carlisle Boro, Cumberland County V Commission Expires April 26, 209 9 COMMONWEALTH OF PENNSYLVANIA ) SS. COUNT' OF CUMBERLAND We, RONALD E. JOHNSON and L`v, v-1^,-i:G ~ t.`~(UtrJS ,the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw Testatrix sign and e~:ecute the instrument as her Last Will and Testament; that Marian N. Lyons, signed willingly and that she executed it as her free and voluntary act for the purpose therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that to the best of our knowledge the Testatrix was at that time ", o or ;Wore years of age, of sound mind and under no constraint or undue influence. Sworn or affirmed to and subscribed to before me by F:ONALD E. JOHNSON and ~~L~~r= ~= C,Uf,rJs ,witnesses, this ~ day of~?ovember 2007. EAL) NOTARIAL SEAL ~,•, \~ l`~,~C'~.C;'~= : ~':~~_, ;~ ~~ tr~'~ SHELLY SEXTON, Npta7y public ~ j ,~~ ~~ , Witnes Carlisle Boro, Cumberland County LI ~~~~//~%~~~~ ~ Commission Expires April 26, 2011 / , ~ -~ • REV-1502 EX+ (Ol-10J ~' pennsytvania SCHEDULE A DEFARTMENi OF REVENDE iNnEmTnNCaTAx aETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF. FILE NUMBER: Marian N. Lyons 21-12-0007 All real property owned solely or as a tenant in common must 6e reported at fair market value. Fair market value is defined as the price at which property would 6e exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, hoth having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must he disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION i ALL THAT CERTAIN lot of ground sitaute in the Third Ward of the Borough of Carlisle, Cumberland County, Pennsylvania having 26 feet 3 inches along South Pitt Street and a depth of 145 feet. Having thereon erected the northern one-half of a double frarre dwelling known as 412 South Pitt Street. See Deed Book U, Volume 14, page 571. Meade G. Lyons died March 31, 2010 thus vesting full fee simple interest in Marian N. Lyons, the decedent. See appraisal attached. 132,000.00 TOTAL (Also enter on Line 1, Recapitulation.) $ 132,000.00 If more space Is needed, use additional sheets of paper of the same size. LeN(ietl P¢slUenllal G. Arthur Calaman 163 N. Hanover Street Carlisle, Pa. 17013 (717) 243-1000 Ext. 216 Date :May 2, 2012 Client :Estate of Marian N. Lyons Dennis Lyons, Exec. In accordance with your request, I have inspected, as per your instructions, and appraised the subject property located at 412 S. Pitt Street, Carlisle, Cumberland County, Pa. 17013 (Parcel k 04-22-0483-041). As per your instructions, the purpose of this appraisal was to determine "Market Value" as of the Date of Death of the decedent Marian N. Lyons, which was 10/03/2011, in unencumbered fee simple title of ownership, and was done in rompliance with and as defined by "USPAP" and the Appraisal Standards Board. This report in it's entirety is intended and valid only far the intended use of [he Client named in this repon; and is invalid if photocopied or electronically transmitted, whether in part or in whole by anyone other than the Client or the State Certified Real Estate Appraiser(s) named in [his report. It is intended solely for the Client, and other potential Intended Users which may be determined at a later time by the Client, and shall no[ be used by anyone other than the Client without the prior written consent of the Client, and [he State Certified Real Estate Appraiser(s) conduRing the appraisal process. Note :This is a Summary Appraisal Report, and contains 14 pages (plus attachments or addenda as necessary), and any single page is invalid if detached or used separately from the entire report as originally submitted. This report was conducted and prepared with the utmost care and confidentiality, and was established with no pre-determined opinion of value on the part of the appraiser(s). Thank you for choosing our Appraisal Services Art Calaman Pa Certified Residential Appraiser # RL-139418 Form pmtlvicetl by Uniletl Systems Sollware Company (800(9fi9-8727 www.vniletlsysrems com Cebitietl FZSibenlral Appraisals Fle NO. D40g312 Ppge#3 Property Address: 412 5. Pitt Street Carlisle, Pa 17013 Prepared For: The Es[ace of Marian N. Lyons 412 S. Pitt Street Carlsle, Pa. 17013 Prepared As Of: 10/03/2011 Prepared ey: G. Arthur Calaman, Pa. CerL# RL-139918 Certifetl Residential Appraisals 163 N. Hanover Street Carlisle, Pa. 17013 The purpose o! Ihls Appaisal is fo Establish "Market Value' ONLY: NOT to be used far Mortgage Financing Appraisetl Value for the SubjeR Property: $132,000.00 Form plobu[¢tl by Wlab Systems Spllwea Cpmpany (A00) BfiB-8)1i www.onle6^,yslemicpm Certified Besitlenlial NOT TO BE USED FOR MORTGAGE FINANCING PURPOSES RESIDENTIAL SUMMARY APPRAISAL REPORT Pne ~ o4DO31z The purpose ai thlssummaryzppraisal lepotl lslo pmvlda the clleM wdh an accurate and adaquatety supported, oplnlondf the markefyaluebf the subject ptopetly Propetly Address 412 S. Pitt Street City Carlisle State Pa Zip Code 17013 Borrower (if apDlicadle) N/A owner of Public Recprtl Meade 6. and Marian N. Lyons County Cumberland Legal Description See Attached Legal Description in addenda section Assessor's Parcel # 04-22-0483-041 Tax Year 2011/2012 R.E. Tavel $ 2,430.00 (m/L) Neighborhood Name Carlisle Boro 3rd Wartl Map Reference (04) 2b0403-041 Tax Map Census Trad 0124 Occupant ^ Owner ^ Tenant ®Vacant Special Assessments $ None Known ^ PUD HOA $ N/A ^ per year ^ per month Propetly Rights Appraised XFee Simple ^Leaseholtl ^Other (describe) Assignment Type Purchase Transaction Refinance Transaction Other (describe) To Establish Value FOr Estate Purposes Is the cubed properly cu«ently offered for sale ar has it been offered for sale In the Twelve months prim Ip the eaedlve date of this appraisal? ^ Yes ®No Repprl data spmce(s) used, offering Orice(s), and dale(s). CPML shows no record of for sale, listing, or otherwise In the past 12 months far the subject address The purpose el This appraisal is to develop an opinion of ©Market Value (as defined), or ^ Other (describe) This resod reflects IYie following value QI not Correnl, see comments) ^ Current (The InsDec6on Date Is the Effective Date) CX~ Relmspectlve Pwspedive Approaches developed fprlhis appraisal Sales Comparison Approach_[]Cpsl Approach ^Income Approach (See Reconciliallon COmmonls and SCOpe of Work) Inlentled Use To establish most probable "Market Value" as dehnetl by USPAP (contained within this report) as of the Date of Deadr of Marian N. Lyons which was 10/03/2011. Inlentled User(s) (by name or type) The Estate of Marian N. Lyons and other potential Intended Users which could be determined by [he Client at a later time. " Client Name The Estate of Marian N. Lyons Client Address 412 S. Pitt Street, Carlisle, Pa. 17013 Client Conlacl Dennis Lyons Client Email tlelyons@outdrs.net ____ A raiser Name G. Arthur Calaman, Pa. Cert.x RU339418 Ap raiser Address 163 N. Hanover Scree[, Carlisle, Pa. 17013 Note: pace and the racial composition of the neighborhood are not appraisal factors. i]Nel hhoFhbod Gharzctanstlcs Location ®Urban ^ Suburban ^ Rural Built-up ^Over7E%®25-76% Under 25% Dna-Unit HOUSIn TreMs Propetly Values ^ Increasing ~jl Stable ^ Declining Oemand/Supply Shortage In Balance Over Supply One-Jolt Heusln PRICE AGE $(0001 (yrs) Pteserrt Whd'.Use%!'.. One-Unit 60 % 2-4 Unit 8% -Growth Rapid Stable ^Slow Marketing Time Under3mths 3-6 mlhs Over6mths 54k* Low 0" Multi-Family 5% - Neighborhood Boundaries Subject is situated in [rte SW Quadrant of the Boro, and is bounded to the north by 690k* High 100+* Commercial 15 % - W. High St; to the east by 5. Hanover St; to fhe south by I-Ol; to the west by Allen Rd. 130-160* Pfetl. 60+* Other 12 % _ Neighborhood Description Subject is situated in a residential neighborhood of mixed style single family properties. Major roadways, employment, shopping, and schools are within reasonable driving distance. Util@ies as well as fire and police protection are present and adequate for the area. Market Contlilions (including suppod for the above conclusions) Employment, mtg ates,& inverrcodaz have remained fairly stable in the area, and although interest rates are fluctuating and ac[iviry is slow, the market is slow, but stable. Appredation has had no increase over the past 2+ years, but I haven't seen as much of a decline in values az in other parts of the nation. Marketing time for similar properties could be up [0 180 days. Dimensions 26.25 F x 145.00 L x 26.25 e x 146.OD R Area 3,806.25 SgFt Shape Rectangular View Residm[ial Specific Zoning Classification R4 Zoning Description Residential ___ Zoning Compliance ©Legal ^ legal Nonconforming (Grantlfalhered Use) ^ No Zoning ^ Illegal (describe) Is the highest and best use of the subject properly as improved (or as proposed per plans and specilications)lhe present use? [X 1'es No If No, descrihe Utilities Public Other (describe) Pohlic Other (describe) Oft-site lmpfovements-Type Public Private Electricity ® ^ Water ® ^ ____ SVeet Paved ® ^ _ Gas ^ Sanitary Sewer [~ _~ Alley Ves _ FEMA Special Flood Hazard Area? ^ Yes ®Np FEMA Floetl Zane X FEMA Map # 42091C 0229E FEMA Map Date 03/16/2009 Are the utilities and off-site improvementslypical lorthe mallet area?[Yes^No IfNo,describe Are (here any adverse site contlilions or external ladors (easements, encroachments, environmental conditions, land uses, ete.)p Yes ®No II Yes, descrihe 1Gedaral Descrl Ion °' Units One One wilh_ACCessory Unil #pl Slpries Two Type ^ DeI. ^ Att. ^X S-Del/End Unit Existing Proposed Under Consl. Design (Style) Duplex Year Built 1928 (ML) Poundatihn' :. Concrete Slah Crawl SDace ®FUll Basement ^Patlial8asement Basemen) Area 720 (m/LJ sq. d. Basement Finished 0 % Outside Enlry/Exit Sump Pump Evidence pl ^InfeStatipn EMarlor Desch flan.., maleilals/contlltlon Fountlalien Walls Stone: Average Exterior Walls Vinyl: Average/Good Roof Swlace Shingle: Average/Good Gutters & Downspouts Aluminum: Average/GOOe Window Type Dbl Hung Replacement. AVe/Good Slprm Sash/Insulated Thermo hperiot-; imaterlalycoMltlon Floors CpVVin/Oak: Fair to Ave. Walls PWS/D-Wall: AVe2ge Trim]Finish Wootl: Average/Good Bath Floor Vinyl: Average Bath Wainscot N/A Car Stooge ^NOne EOedive Age (Yrs)z0+ ^Oampness ^Selllement Screens Yes 'Driveway #ol Cars z Allic None Drop Stair ®Stairs ®Floor ^ Scuttle Heating FWA HWRB Radiant ^Other Fuel Gas Cooling ^ Cenbal Air Conditioning Amenities _ ^WoodSlove(s) vt 0 ^Fireplace(s)# 0 ®Fence Ch Link ^ Palio/Deck N/A ®POlch Front Co~rered Driveway Surface Macadam ^Garage #ol Cars ^Carpotl # of Cars ^Finished ^Heated Individual ^Other None Pool N/A ^Other N/A ^Atl. ^Del, ^Buih-in Appliances Refrigealor Range/Oven Dishwzsher Disposal Microwave ®Washer/Dryer ^Other (describe) Finished area above grade contains: a Rooms 3 Bedrooms 1.50 Bath(s) 1700 Square Feel of Grass living Area Above Grade _ Atldlllpnal features (special energy efficient Items, etc.) ls[ Floor laundry and 1/2 bath in rear atltlitlon; Attic fan. Describe the contlllion of the property (Inclutling needed repairs, tlelerioation, renovations, remotleling, etc) Home in[erlor Is dated, but in avenge and very linable _ condition wrth no physical, functional or external obsolescence. No needed major repair was noted.......no repairs were in progress. Construction is average for the location and perlotl. Ara there aqy Ohy6L2 de~lpl¢nplee pr adyerse CppdItIDAS that a(feet the iyablllg SOWdneSS pf smdpra inlegdly Of the prpgefly? ^ Yes ®No f Yes, de5crlbe None observed..also see text addendum page Does the property generally conlonn to the neighborhood (funcllonal utlllly, style, condition, use, construction, etc.J? ®Yes ^ NID II No, describe ~lh~~l~ Porn produced by United Systems SOlrware GOmpany fapp)9fie-6]2]www uniledsysrems.[am (Aev O6/O6) RESIDENTIAL SUMMARY APPRAISAL REPORT File # o4ao31z FEANRE SUBJECT Address 412 5. Pitt Street Carlisle, Pa ll013 Praximlly to $ubled Sale Price $N/A COMPARABLE SALE # 1 431 5. Pitt Street Carlisle, Pa 17013 0.02 MI $145,000 COMPARABLE SALE # 2 409 Arch Street Carlisle, Pa ll013 _ 005 MI _ __ __ $130,000 COMPARABLE SALE # 3 405 Arch Street Carlisle, Pa_17013 OOS MI $111,500 Sale Price/Gross Lrv Area $ N/A Sq. IL $100 69 sq M ;'. $1@.69 sq ft $86.37 sq II Data Source(s) ': CPML &CCCH CPML &CCCH CPML &CCCH Verification Source(s) : _ Drive-by Ext. Inspection Drive-by Ext. Inspecti on Drive-by Ext. InspeQion VAWEADJUSTMEMS DESCRIPTIDN DESCRIPTION +(-)SAtlluslmenl DESCRIPTION _ ~ _+(-I SAaiusrmenl DESCRIPTIO_N_ +I-)SAtllusrmenl Sale or Financing Concessions '' %'- Cash N/A Conventional N/A Conventional N/A Dale 015a1e/firtle Location Leasehold/Fee Simple Site View _ _ ~ Design (Style] Duality Of CgnStrVLtlpn Actual Age Condition Above Grade Room Count Average Fee SimFle 0.09 acre (m/LJ Residential Duplex Average to Period Built 84 yrs. (m/L) Average Total Btlrms. Baths 0 3 1.50 05/13/2011 Same Fee Simple D.OB acre (m/L) Residential Duplex Average to PerioO Builf 97 yrs. (m/L) Goad Total B_d_rms. Baths 7 1 3 1.00 ~ N/A N/A 10000 1500 05/27/2031 Similar Fee Smple 0.06 acre (m/L) Residential Attached End Unit Aveage [o Pebotl Built 92 yrs. (m/L) Aveage/Good Total Btlrms. Baths 6 3 2.00 N/P. N/P, N/P, -5000 -1500 5/25/2011 Similar Fee Simple 0.06 acre (m/L) Residential Duplex Average to Period Buil 86 yrs. (m/L) Aveage/Good Total Btlrms. Baths 6 3 1.00 /A ___ _ __ -5000 1500 Grass Living Area 1700 sq. ft. 1490 sq. ft. 5200 1266 sq. !t. Bfi80 1291 sq, fI. 8180 Basement & Finished Rooms Belpw Grade Full Concrete None Full Concrete None Known Full Concrete None Known Full Concrete None Known __ FunLtiona Ulihy Aveage Aveage i Average Average ___ Heating/Cooling Energy Efficient Items Garage/Carport HWBB/NO Central Air None ohserved Off Street Parking FHA/Cental Air None Known 1 Cdr Det. -3000 -9500 FHA/Cental Alr None Known None Known -3000 FHA/Central Air None Known None Known -3000 _ Porch/Palio/Deck Cvrd.POrch Cvrd.POrch/CVrd.POrch -1500 Lvrd.POrch/Cvrd.POrch -1500 Cvk.Porch/Cbrtl.Parch -1500 _ Exterior Finish Vinyl Vinyl Brick -2000 Bricc -2000 Fireptaces,etc. None _ None Known _ None Known ____ None Known Fence/Pool/etc. Fence Fence None Known N/P, Fence Nel Atlluslment (Total) + - $ -12300 __ + ®_- $ -4320 __ + ____ $ _ -1820 Adjusted Sale Price of COmparables -. ,I Net Adj. 8.46% Goss Adj. llR% $ 132700 Net Adj. 3.32% Gross Adj. 16.68% $ 125680 Nel Adj. 1.63% Gro55 Atlj. 19.00% $ 109680 3 I did did not research the sale or transfer history of the subject prapeby and comparable sales. II not, explain ~ _ My research did ®ditl not reveal any prior sales or Vansfers of the sublet propetly for the three years Drior to the effective tlatr: of this appraisal. Data Sources( CCCH Assessment Recods _ My research ditl ditl not reveal any prior sales or transfers of the comparahles sales for the year prior to the date of sale of the comparable sale. Data Souce(s) CCCH Assessment Records Report the results of the research and analysis of the prior sale or transfer history of the subled DroPerty and comparable sales (reDOrt additional prior sales on page 3). ITEM SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 ~ COMPARABLE SALE # 3 Dale 01 Prior Sale/Fransfer 10/26/1951 08/13/2008 02/02/2010 06/01/2000 ____ Price of Prior $aleRransfer $1.00 $160,000.00 $1.00 $69,000.00 Data Source(s) Deed CCCH Assessment Records CCCH Assessment Record:; CCCH Assessment Records Elledlve Date of Data Source(s) 04/26/2012 04/27/2012 04/27/2012 04/27/2012 Analysis of prior sale or transfer history of the sublect propetly and comparable sales SubjeR is not, and has not been listed fw sale within the last 12 months to the best of the appraiser's knowledge. Subject and compatibles last transferred ownership an the dates above, and have no[ been resold since then to the best of [he apPtiiser's knowledge. Summary of Sales Comparison Approach Appraiser searched CCCH sales records as well as multi-list for the hest comparablcs to the subject of the analysis. Searching within dose proximity and similar style properties to the subjeR, few comparable sales were found within the Pas[ year. I have therefore chosen the best available at the present, and each having been sold within the most recent months. All are very close in proximity, within the same area of the boro, and as similar as possible in nature, style, size and condition. Adjustments have been made to compensate for differences in the comparables where necessary. A modest figure of $20 p/sq. ft. was used to alculate above ground Finished living area In excess of 100 sq. ft. Since each is a basic born block lot, no adjustment was used for slight differences in situs. Condition was verified by Realror comments and multi-list interior photos. No adjustment was made far date of sale since there has been no up or down value change for the area in Me past year. Other adjustments are self-explanatory. Although condition was bette, It is the opinion of [his apPraisei that the best rompatible is also the closest to Ne subject, and the most weight of the analysis was given [o comp #Y'. Indicated Value by Sales Comparison Approach $ 132,000.00 ~~~~~ Form pra9ucea by Wiled sysreme Software Company lapP)9fi9-B)2i www.unitetlsyslems.cpm IAev q9/097 cerlrnee hesdenlialF p2isals FIe No. 0400312 Page#6 RESIDENTIAL SUMMARY APPRAISAL REPORT File u oAOO31z Indicaled Value hy: Sales Comparison Approach $132,000.00 Cost Approach (if developed) $ N/A Income Acpmach (if Developed) $ WA final Reconciliation See "Final Reconciliation" on Text Addendum page... - This appraisal is made ©"as is", ^ sublect to tomDletlon per plans and specifwalions on the hosts of a hypoNellcal condition that the lmprovoments have been Completed, ^ subject to the lollowing repairs or alterations on the basis of a hypothetical condition Thal the repairs or alleraliens have keen compleleQ or su6jecl to the lollowing required_ inspection hosed on the egraerdinary assumption That the condition or tleliciency does not require alteration or repair. See Text Addendum page... ^ Thts report is also subject to other Hypothetical Conditions and/or Extraordinary Assumptions as specified In the attached atltlenha. Based on the degree of inspection of the subject property, defined Scope of Work, Statement pl Assumptigns and Limiting Cpntlilicns, and Appraiser's Cedilicatlons, my (our) Opinion of (he Market Value (pr other specified value type), as defined herein, pf the real properly that is the subject of this report is $ 132,000.00 , as of 10/03/2011 _ ,which is the effective date of this appraisal. II intlirated above, this Opinion of Value is subject to Hypothetlwl Conditions and/qr Etl2prdinary Assumptions included in this report. See attached addenda. A True and complete copy of This report contains Sfi total pages, including the attached exhihils (indicated below) which are consiGeretl an integral part of the report This appraisal report may not be pmperly understood without reference to the Informallon contained In the complete report. ® Scope of Work ^ Additional Sales Addenda ®Deed/Legal Description ^ Hypothetical Contlilions ®Na«ative Atltlenda ^ _ ^Exlraortlinary Assumptions ®Photograph Atltlenda ^ _ _ ®Limiling Contlilions/Ceni(icatlons ®Map Addenda ^ ^ Cosl Adbentla ®Sketch Atltlenda ^ ^Income Addenda ^Flpotl Atltlenda ^ {®Nal Developed) SCOSTAPPAOACk,70 VNDE Provide adequate information for the client to replicate the below cost figures and calculations. SuDPOrl for the opinion of site value(summary of comparahle land sales or other methods for estimating Bile value) N/A ESTIMATED ^REPROOUCiION OR ^REPLACEMENT COST NEW OPINION OF SITE VALUE ""..... _$ N/A - Source of cost Bala N/A _ Dwelling Sq. Ft. @ $ _ $ Duality rating Irom cost service Effective date of cost data __ Sq. FL @ $ $ = Comments on Cost Approach (gross living area calculations, bepreciatlon, etc.) _ _ $ _ Due to [he age of the subject Improvements, the Cost Approach to value was Garage/Carport Sq. FL @ $ _ $ not used. The Cost Approach is onh considered far dwellings of "New __ Total Estimate of Cos6New = $ N/A Construction" or for an actual physical age of less than fve years. It is the opinion of this app2iser that [he "Cost Approach" to value is inadequate and LESS Physical _ Depreciation Functional External ~-_ $ ( ( not appropriate in an anaNsis of a dwelling & improvements of Me actual Deprecialetl Cost of Impovements ..,.. _ $ physical age of this subject, and would not yield an accurate representation "As-is" Value of Site Improvements = $ of Market Values If was Nerefore not considered. - $ ........... Estimating Remaining Economic Life N/A Years Indicaled Value by Casl Approach ..,,".....,,,,, _$ N/A (©Not Oevdlbpetl) "INCOME APPflOACH TOVAtllE Estimated Monthly Market Rent$N/A %Gross Rent Multiplier N/A $N/A Indicaled Value 6y Income Approach Summary of Income Approach (including support for market rent and GRMJ See "Final 0.econnliatlon" on Text Addendum Page.... ( Nat Developed) PflOJECi INfOflMRTION FOA PUD's ' Is the developer/builder in control pl the Homeowners' Assoclapon (HOAj? ^Yes ^ Ne Unit type(s) ~ Detached ^ Attached _ Pmvide the following Informallon for PUDs ONLY I(the developer/huiltler is in control of the HOA and the sublect pmpedy is an altathetl tl welling unit. _ _ Legal name of project This entire section is N/A to [he subject property. Talal number of phaszF Total numher of units Total numher of units sold - Total number of units rented Total number of units for sale Data source(s) - Was the prpletl created hythe mnverslan of existing huiltling(s) Into a PU_0?[] Yes ^ No It Yes, dale of conversion. _ :Does Ue project containany multi-dwelling units?^Yes^Np Dafasource(s) ~ ~- Arethe units common elements, Sntl recrealional lacililies tomplele? ^Yes ^ NO II No, describe the status of completion. Are the common elements leased to or by the Homeowners' Association? ^Yes ^ No If Yes, tlescrihe the rental terms and options. Describe common elements and recrealional facilities. 1~~`~1 1~ Form protluvee py UmteA Systems SOltware Company f0oo)9b9-a]R www unileasyslems.com rgev Ofi/oe) REFINITIRN OF MARKET VALUE` Market value means the most probable price which a properly should hying in a competitive and open market under all conditions requisite to a lair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this detinilien is the consummation of a sale as of a specified dale and the passing of title Irom seller to buyer under conditions whereby: • Buyer and seller are typically motivated, • Both parties are well informed or well advised and acting in what they consider their own best interests; • A reasonable time is allowed for exposure in the open market; • Payment is made in terms of cash in U.S. dollars or in Ierms of financial arrangements comparahle Iherelo; and • The pace repmsenls the normal considerallon for the property sold una0ecfed by special or creative financing or sales concessions gmnleb by anyone associated with the sale. 'This detinilion is from regulations puhlishetl by federal regulatory agencies pursuant to Title XI of the Financial InstlWtions Reform, Recovery, and Enlorcemenl Act (FIRREA) of 1989 between July 5, 1990, and Augus124, 1990, by the Federal Reserve System (FPS), National Credit Union Administration (NCUA), federal Deposit Insurance GOrporalion (FDIC), the Office of Thrifl5upervisien (CTS), and the Office of Comptroller of the Cunency (DGC). This detinilion is also referenced in regulalimts jointly published by the DCC, OTS, FRS, and FDIC on June 7, 1994, and In the Interagency ADPralsal and Evaluation Guidelines, dated Ddoher 27, 1994. APPRAISER'S CERTIFICATION • I certlty that, to the hest of my knowledge and helief: • The statements of fact contained in This report are true and correct. • The cretlihilily of This report, for the staled use by the staled user(s), of the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unhlasetl prolesslonal analyses, opinions, and ecnclusions. • I have no present or prospective inleres! in the properly that is the subject of this report and no personal interest with resper.I to the parties involved. • I have no hias with respect to the property that Is the sublecl of Ihis repod or to the parties Involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation tar completing This assignment is not contingent upon the development or reporting of a predetermined value or direction in value Ihat favors the cause of the client, the amount of the value opinion, the aVainmenl of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of Ihis appraisal. • My analyses, opinions, and conclusions were developed, and Ihis reporl has been prepared, in conformity with the Uniform StantlaNs of Professional Appraisal Practice Ihal were in eflert at the lime this report was prepared. • I did noI hose, either partially ar completely, my analysts and/or the opinion of value in the appraisal report on the race, color, rellgien, sex, handicap, familial slaWS, or national origin of either the prospective owners ar occupants of the subject properly, or of the present owners or occupants of the properties in the vicinity al the subject properly. • Unless otherwise indicated, I have made a personal inspection of the property Thal is the suhjecl of this report. • Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this cerl lication. Additional Certifications: Appraiser(s) signature has been digitally signed by secured measures. APPRAISER ~~ //I Signature r _____ Name G. Arth laman Company Name Certifed Residential App2isals Company AtldmsS 163 N. Hanover Street Carlisle, Pa. 17013 Telephone Number pv) z43-1000 ext 216 _ Email Address bhappraisal@mmost.ne[ Dale of Signature and Repprl 05/02/2012 Slate Cedllication # RL-139418 ar Stale License # Slate RA ______ Expiration Dale of Certification or License o6/3o/zo13 SUPERVISORY APPRAISER (UNLY IF REOUIREO) Signature __ Name Company Name Company Address Telephone Number ____ Email Address Dale ol5ignature Seale Cerlilication # or State License # State Expiration Dale of Certification or License suhjecl lnspeclion ® Interior and Exterior Exterior Only ~ None lnspeclion Date April 15 Subject Inspection Interior and Exterior Exterior Only [~ None lnspeclion Dale REV-i5o8 EX+ (uao) ail pennsytvania ~~~EDIILE E ~ oEaanrwENroFaevEnvE CASMr BANK DEPOSITS & MISC. rNnERlrnNCeTnxRErunN PERSOPdAL PROPERTY RE9DENT DECEDEPIT ESTATE OF: FILE NUMBER: Marian N. Lyons 21-12-0007 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 .in Schedule F. u more space Is needed, use additional sheets of paper of the same size. REV-i5o9 EX+ (osaD) j ~ ' pennsylvania ey rJEPn RTMFNT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF: FILE NUMBER: Marian M. Lyons 21-12-0007 If an asset became jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING 101NT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. Linda L Krepps 15 Countryside Avenue, Ottawa, IL 61350 daughter e' Dennis E Lyons 22429 Greenview Court, Great Mills, MD 20634 son C. 70INTLY OWNED PROPERTY: ITEM NUMBE0. IETTER F00. JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSRTUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR ]OINTLY HELD REAL ESTATE. DALE OF DEATH VALIIE OF ASSFr "k of DECEDENT'B JNTE0.EST DATE OF DEATH VAWE OF ENT'S INTEREST DECED 1. A. 09101167 checking account no~, 425982-M&T Bank (see letter attached) 1,829.26 1/3 _ 609.75 2 AB 07121110 certifcateofdepositno:13861-51-MemberslstFCU- 9,013.64 1/3 3,004.54 (see letter attached to Schedule G) TOTAL (Also enter on Line 6, Recapitulation) $ 3,614.29 If more space is needed, use additional sheets of paper of the same size. ®M&TBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-502-4349 P ax (302) 934-2955 January 12,2012 Andrews and Johnson 78 West Pomfret Street Carlisle, PA 17013 Re: Estate of Marian N Lvons Social Security: 196-14-3787 Date of Death: October 3. ZOI 1 Dear Sir or Madam: Per your inquiry on January 6, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type ofAccount Checking Account Account Number 425982 Ownership (Names o. f) Linda L Krepps Dennis E Lyons Marian N Lyons Opening Date 09/01/67 Balance on Date of Death $1, 829.26 Accrued Interest $ .00 __--- Total $],829.26 For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, please call the High Street Carlisle office at tY717-7A0-0536. We were unable to Locate any safe deposit box for the above-mentioned decedent. This letter does no[ include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement Sincerely, ,VYY~Yw /l~~ Tammy Spencer Adjustment Services REV-657.0 EX+ (OS-09 ~` pennsylvania SCHEDULE G °tvaaTMiE~ur °F a[vENU~ INTER-VIVOS TRANSFERS AND INt{=.RiTANCErnxRETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Marian N. Lyons 21-12-0007 This schedule must he completed and filed if the answer to any of questions 1 through 4 on page Chree of the REV-15001s yes. ITEM NUMBER DESCRIPTION OF PROPERTY wauoe-ne rvnnre of rnE rannsrEaeE,maa aEUnon_=nir ro oeceoenr nr~o mea<Te aF raaNSrea, nrracr.amvv ermeoeee roa a_a~esrare. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION Irr aaeucne~el TAXABLE VALUE 1. DWS Mutual Funds Account No: 00026149077 59,553.77 1/3 Transferees: Decedent Linda L. Krepps, daughter 3,000.00 Dennis E. Lyons, son 3,000.00 53,553.T, DWS Balanced Fund $54,727.25 DWS Mgd Muni Bond $2,546.40 DWS Prime Series MMKT $2,280.12 (See letter from Orrstown Financial Advisors attached) 2 Savings account no: 13861-00-Members 1st FCU 2,109.32 1/3 2,109.3 Tranferees: Decedent Linda L. Krepps, daughter Dennis E. Lyons, son Date of Transfer: 11I13I2010 TOTAL (Also enter on Llne 7, Recapitulation) $ If more space is needed, use additional shzets of paper of the same size. REV-:SIG EX+ (n8-09) ~' pennsytvania SCHEDULE G 0tPA9TMENTOFgE"eNLF INTER-VIVOS TRANSFERS AND '""`e'T"wceraxnarun" MISC. NON-PROBATE PROPERTY azsioE"r oarzoE"r ESTATE OF FILE NUMBER Marian N. Lyons 21-12-0007 This schztlule mwt be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY vae_uoe me Howe or me rwaNS,ease, man aeunorvsnm ro ceceesar axo rnEOare cr raarvsFea. arracnacoav er me e[:o raa a.=n~e;rare. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION pr AVPUV.eie~ TAXABLE VALUE 3 _ Checking account no: 13861-11-Members 1st FCU 35,219.60 1/3 35,219.6: Transferees: Decedent Linda L Krepps, daughter Dennis E. Lyons, son Date of Transfer: 1 1 /1 312 01 0 4 Investment savings account no:13861-05-Members 1st FCU 50,1D5.71 1/3 50,105.17 Transferees: Decedent Linda L. Krepps, daughter Dennise E. Lyons, son Date of Transfer: 1 111 3/2 01 0 5 Certificate of Deposit no: 13861-45-Members 1st FCU 6,199.95 1/3 6,199.95 Transferees: Decedent Linda L Krepps, daughter Dennis E. Lyons, son Dale of Transfer: 11/13/2010 TOTAL (Also enter on Line 7, Recapitulation) $ If more space is needed, use additional sheets of paper of the same size. REV-15116 E{u (08-09) j ~ pennsylvania ~: ot:cnnrniEUr or nsvsNUF ]NH ERITANCE TAX RETURN R'cSIDENT D.CEDENT SCHEDULE C INTER-VIVOS TRANSFERS AND MISC.NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Marian N. Lyons 21-12-0007 This schedule must he completed and filed If the answer to any of questions 1 Chrough 4 on page three of Che REV-1500 is yes. ITEM NUMBER DESCRIPTION OF PROPERTY meuoe me rvane or rna raaesreaee,m=~R ReuncN_==mrrc eaceoeNr an~o me Dare oFranwseeR arracaacoav er Tna oeee roR aea~asrare. DATE OF DEATH VALUE OF ASSE"" ~/a OF DECD'S INTEREST EXCLUSION (~=apvuae~ei TAXABLE VALUE 6 . Certificate of Deposit no: 13861-49-Members 1st FCU 6,089.00 1/3 6,089,0( Transferees Decedent Linda L. Krepps, daughter Dennis E. Lyons, son Date of Transfer: 11/13/2010 (See letter attached to Items 2 through 6) ~ IR4-Wells Fargo account no: 257410060311096 10,193,19 10,193.19 Beneficiaries: Linda L. Krepps, daughter, Dennis E. Lyons, son (See statement attached) TOTAL (Also enter on Line 7, Recapitulation) $ I 1 63, 470.03 IF mare space is needed, use additional sheets of paper of the same size. January 23, 2012 Ronald E. Johnson Andrew & Johnson 78 West Pomfret Street Carlisle, PA 17013-3216 ORRSTOWN FINANCIAL ADVISORS A Tradition of Excellence RE: Estate of Marian N. Lyons SSN: 196-14-3787 Date of Death: Oct 3, 2011 Dear Mr. Johnson, Following is the information as you requested for Marian N. Lyons. 1. Account Type: DWS Mutual Funds 2. Account Number: 00026149077 (consists of three funds) DWS Balanced Fund DWS Managed Muni Bond Fund DWS Prime Series Money Market 3. Joint Account: Marian N. Lyons & Linda L. Krepps & Dennis Ei. Lyons 4. Date Open and Date Joint: a.) 01/29/1991 Joint Account Meade G and Marian Lyons. b.) 06/06/2010 Meade G. Lyons removed from the account due to death creating individual account in Marian's name. c.) 12/20/2010 Linda and Dennis added to the account. 5. Date of Death Balance: DWS Balanced Fund $54,727.25 DWS Mgd Muni Bond $ 2,546.40 DWS Prime Series MMKT $ 2,280.12 If I can be of further assistance, please feel free to contact me. Sincerely, Lisa Rigglema Registered Representative Securities and other investment products offered though Financial Network Investment Corporation, Pdember SIPC. The Orrstown Bank and Onstown Financial Advisors are no[ affiliated with Financial Network. NOT A DEPOSIT • NOT FDIC INSURED • NO BANK GUARANTEE NOT INSURED BY ANY GOVERNMENT AGENCY• MAY LOSE VALUE SAVINGS ACCOUNT Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established CHECKING ACCOUNT 13861-00 11/01/1972 $2,109.29 $.03 $2,109.32 Linda L. Krepps & Dennis E. Lyons 1 111 3/2 01 0 Account Number/Suffix 13861-11 Date Account Established 0 9/2 611 9 8 3 Principal Balance at Date of Death $35,218.44 Accrued Interest to Date of Death $.19 Total Principal and Accrued Interest $35,219.63 Name of Joint Owner Linda L. Krepps & Dennis E. Lyons Date Joint Ownership Established 11/13/2010 INVESTMENT SAVINGS ACCOUNT Account NumberlSuffx 13861-OS Date Account Established 06/19/1986 Principal Balance at Date of Death $50,103.93 Accrued Interest to Date of Death $1.24 Total Principal and Accrued Interest $50,105.17 Name of Joint Owner Linda L. Krepps 8 Dennis E. L yons Date Joint Ownership Established 1 1 /1 312 01 0 CERTIFICATES OF DEPOSIT: Account Number/Suffix 13861-45 13861-49 13861-51 *` Date Account Established 03/2312010` 12/07/2009'* 07/21/2010* Principal Balance at Date of Death $6,199.64 $6,088.70 $9,012.85 Accrued Interest to Date of Death $.31 $~30 $.79 Total Principal and Accrued Interest $6,199.95 $6,089.00 $9,013.64 Name of Joint Owner Linda L. Krepps Linda L. Krepps Linda L. Krepps Dennis E. Lyons Dennis E. Lyons Dennis E. Lyons Date Joint Ownership Established 11/13/2010 11/13/2010 07/21/2010 'Rollover from certificate 13861-46, originally established 08/23/2008. *`Opened by transfer of funds from 13861 -00. *"Rollover from certificate 13861 -50, originally established 12/2112009 . VISA ACCOUNT: Account Number Date Account Established Principal Balance at Date of Death Joint Cardholder Estate of: MARIAN N. LYONS Date of Death: 10103/2011 Social Security Number: 196-14-3787 4672090000231654 11/16/1999 $.00 None EMB S is~ FEDERAL CRE IT U r ~1~, ,~_ `i,`.~ 'Daniel a .Kline Lending Insurance Suppon: Specialist February 2, 2012 5000 Louise Drive PO. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.org ro n ~ o w 3 W O G p a a G M y N I n o ' G i I d ~ w E m ~ .fin W O 4 0 N ~ W V '! W V N O n O G (C w 7 d CY P m 0 0 o,~ r ~ ~ ~o ro h m G o O 0 ry ~ H W 'O ~ A z d b z o _ N G A ~' ~ S o ro F O O ~ ~ G 3 ~ w ~ ~ o ~ m H ~ a x ry ~ ~ n O.o n ~ ~ ~o 0 to h ti N N N O OJ P ~ ~ ~ ~ n U1 N a ~y~ 5 8 ~ °' °c o m $ 7 G ~ P- ^ .Gn m G K w R n O G n z G O ~ ~D R O+ "+ ro ~ M 7~ O C '~'• w .o m w ~, w o w ~ ~~ w C~ o ~ ~ va ~ ~ r~ o ~ ~ O ro .. w ~+ a :n s o m ~ ~ C A ~ ~ 0. to d b7 ~ ~ O ^n w ~ b rt a ~ d d o N ~ W ~ ~ ~ ~' N r 71 N o Do py w ~ v d N ~+ G G ~ N y W ~ ~ ~ ~ ~ rL C~ ~ z d c H ~ Z G a F m rt O n m 0. <1 i C/1 b 9 m i~ .~ d = ,. ~ o• a ~ ~ ~ .. ~ z 'sJ O O 7~ ~ ~ ~ m w - ti a. O ^y' .~ Ci7 .r'r ~ ~.o ~.z .. ~ 0 O W y 'a N O r REV-1511 `cX+ (1G-o9J ~; Pennsylvania ~CHEDl9LE N ocaanrn Ear of nEVen~ue FUNERAL EXPENSES AND '~~"_a[T"NCeraxReruam ADMINISTRATIVE COSTS aes[oeNr eeceoeNr ESTATE OF FILE NUMBER Marian N. Lyons 21-12-0007 Decedent's debts must be reported on Schedule I. ITEM NUP18ER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' Ronan Funeral Home-funeral 6,236.20 z. WestminsterCemetary-grave opening 1,950.00 3. Funeral luncheon 240.09 B. 1. State ZIP 6,600.00 2. Attorney Fees: 3. Family Exemption: (If decedent's address is not [he same as claimant's, attach explanation.) Claimant Street Address a 5. 6. ~. 8 9. ~ o. ~~. rz ADMINISTRATIVE COSTS: Per=_onal Representative Commissions: Name(s) of Personal Representative(s) Street Address Clty Year(s) Commission Paid: City State ZIP Rzlationship of Claimant to Decedent Probate Fees: Accountant fees: Tax Return Preparer Fees: Arthur Calaman -real estate appraisal PP&L-utility bill CenturyLink -phone bill Comcast - TV cable UGI -utility bill PP&L -utility bill 315.50 325.00 375.00 56.79 34.16 103.23 114.00 79.06 TOTAL (Also enter on Line 9, Recapitulation) $ If more space is needed, use additional sheet; of paper of the same size. SCHEDUILE A -continued Funeral Expenses, Administration Costs and Miscellaneous Expenses ---- ESTATE OF FILE NUMBER Marian N. Lyons 21-12-0007 13. CenturyLink-phone bill $34.16 14. Comcast-TV cable $103.23 15. UGI -utility bill $90.00 16. PP&L -- utility bill $65.42 17. CenturyLink-phone bill $34.16 18. Comcast-TV cable $103:23 19. Yale Electric Supply Co -lighting fixture $40.76 20. Ron Koser Electric -electrical repair $20G.00 21. Borough of Carlisle-water/sewer $72.90 22. UGI-utility bill $90.00 23. PP&L-utility bill $74.85 24. Kemper Insurance -homeowners insurance $629.00 25. UGI-utility bill $90.00, 26. PPRcL-utility bill $68.19 27. CenturyLink-phone bill $34.27 28. Comcast-TV cable $103.23 29. Carlisle Tax Bureau -real estate taxes $700.13 30. UGI-utility bill $76.00 31. PP~L-utility bill $55.25 32. CenturyLink-phone bill $34.27 33. Comcast-TV cable $103.23 34. UGl-utility bill $76.00 35. PP&L-utility bill $45.94 36. Borough of Carlisle-water/sewer $72.90 37. CenturyLink -phone bill $34.25 38. Comast--TV cable $106.59 39. UGI-utility bill $76.00 40. PP&L-utility bill $35.00 41. CenturyLink -phone bill $34.25 SCHEDUL)J A -continued Funeral Expenses, Administration Costs and Miscellaneous Expenses ES"1"A"FE OF FILE NUMBER Marian. N. Lyons 21-12-0007 42. Comast-TV cable 43. Marlin Webster- lawn care and snow removal 44. Andrews c4L Johnson -reimbursement for short certificates 45. Linda L. Krepps (Co-Executor) -reimbursement for travel expenses from Ottawa, TL to Carlisle, PA incurred during the performance of her duties 5,608 miles @ .23/mile = $1,289.84 Tolls $120.81 $106.59 $1,800.00 12.00 $1,410.65 46. Dennis E. Lyons (Co-Executor) -reimbursement for travel expenses from Great Mills, MD to Carlisle, PA incurred during the performance of his duties 2,480 miles @ .23/miles = $570.40 $570.40 NOTE: The Executors have not claimed a deduction for an Executors Commission but are claiming a deduction for reimbursement for travel expenses incurred during the performance of their duties. In addition the continuing utiliTy expenses for the home made it possible for the Executors to stay at the home when they were in Cazlisle to perform their duties as Executors rather than incur the additional expenses for a motel which would be a deductible expense. 47. Register of Wills -filing fee 48. Resewe for closing and accounting $15.00 $800.00 TOTAL cai.o e~« o~ im. s ao~ao ~, mta~~ $24,426.88 • 0.EV-,SY2 EXt (1?-OSl 7% pennsytvania OEPARTM EiYi OF RE VEPIUE INHER]TANCE 7AX R~URN RESIDENT DKEDENT ~CfiE®IJLE Z DEBTS OF DECEDEPIT, MORTGAGE LIABYLYTIES & LIEPd5 ESTATE OP PILE NUMBER Marian N. Lyons 21-12-0007 _ Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM NUMBER __ DESCRIPTION VALUE AT DATE OF DEATIi 1' UGI -utility bill 114.00 2. West Shore EMS-BLS-ambulance bill 202.01 3. Thornwald Personal Care -foal nursing home bill 4,502.91 4. PP&L -utility bill 63.24 5. CenturyLink -phone bill 33.06 6. Comcast- TV cable 103.23 7. Borough of Carlisle -water/sewer bill 72 90 a. Millenium Pharracy -prescription bill 363.29 9. Nephrology Assoc of Central PA -medical bill 1.11 10. UGI -utility bill 114.00 11. Millenium Pharmacy -prescriptions 404.30 12. VascularAssoc-medicalbill 261.00 TOTAL (Also enter on Line 10, Recapitulation) g 6,235.05 If more space is nzzdzd, insert additional sheets of the same size. r REV-1513 EX+ (01-10) ~; pennsylvania SCHEDULE J OEPagTf-0ENT OF REVENUE iNnEa,TANCETAx REruRN BENEFICIARIES RESIDENT nECEpENT ESTATE OF: FILE NUMBER; Marian N. Lyons 21-12-0007 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec 9116 (a) (1.2).] 1 Linda L. Krepps daughter 50% 15 Countryside Avenue, Ottawa, IL 61350 2 Dennis E. Lyons 22429 Greenview Court, Great Mills, MD 20634 SOn 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1, TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space Is needed, use additional sheets of paper of the same size.