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150561U1U5 REV-1500 ~ (o: v) (N) ~ OFFICIAL USE ONLY PA DepaRment of Revenue Pennsylvania Year File Number o, m..o,.n..~. Count', Co _ i Bureau of IndividualTazes INHERITANCE TAX RETURN '~ n 1 I a I a i "I ~~ __. PO Box z8o6ot RESIDENT DECEDENT ~A I Harrisbur PA i~1z8 0601 Date of Death MMDDYYYY Date of Birth MMDD -- __ - ENTER DECEDENT INFORMATION BELOW x I ~1DecedenSt's First Name Social Secudry Number_ __ ~ _8uffi I _ _. 2/08/2012 i Carl - _ ~ - Decedent's Last Name $f. I MI - .- ~ L '~Westhafer ~, ~ (If Applicable) Enter Surviving Spouse's Information Below Suffix Spouse's First N ame _ _. MI Spouse's Last Name ' _ --- -- I I ' , ~~ i .. Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE I REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 3. Remainder Raturn (Date of Death Supplemental Return O 2 m 1. Original Retum O . prior to 12-13-82) O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Retum Required O 4. Limited Estate death aker 12-12-82) Decedent Died Teslata O OD 6 7. Decedent Maintained a Living Trust ~ 8. Total Number of Sale Deposit Boxes . (Attach Copy of Will) d O (Attach Copy of Trust.) r Sec. 9113(A) f Death O tt ~ (A f D n D C r r ~ ' u O 9. Litigation Proceeds Receive Schedule O) ttach 1A5~ and 1 9 1 ~ Betw 1 - eenP 2 3 N bleECTED T0: CORRESPONDENT- THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX I RmeT ' D Te ephone Num ayI I Name _.-.- _ rc, 697-406 717 ~ i William Brad Westhafer -- ) ( (~ N REGISTER OF~II~.USE ONE z' `- r- -- --Lr ,.. _ , _ 1 ~~r_,, CX1 First Llne of Address .__ --- --- _-_.. _._ "'-~ __ - __-_ __.. C7r.J~ 6604 Carlisle Pike _ J G' Second Una of Address ~~ _ _.. -- -- D ~~~ DATE FIL City or Post Office State ZIP Code _ _ _ _. _ r i 17050 I PA I Mechanicsburg 1 Correspondent's e-mail address: bra01 t'0-I Laconwasr.nm Under penakles of perjury, I deGare that 1 have examined This return, including accompanying schedules and stalemanls, and to the it is true, cornett and complete. Declaration of preparer other than the personal representative is based on all information of which ,.,...,.:, iec nc ocasnN RFSPONSIBLE FOR FILING RETURN MVVRC~u 6604 Carlisle Pike, Mechanicsburg, PA 17050 DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE S++ W and belief, x7 TI i n 1-'~ -; (_.~ C'> i. r~i rt _:1 '-~ - ~i =cam r- T i7Q Tl PLEASE USE ORIGINAL FORM ONLY 15056117105 Side 1 1505610105 ,J J 1505610205 REV-1500 EX (FI) Decedent's Social Security Number Decedent's Name. Carl L. WeSthafer, Sr. RECAPITULATION 1 56,400.00 1. Real Estate (Schedule A) ............................................ . 2. 2. Stocks and Bonds (Schedule B) ....................................... 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. 4. Mortgages and Notes Receivable (Schedule D) .......................... . 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)....... 5. 6. Jointly Owned Property (Schedule F) O Separate Billing Requested ....... 6. _ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested........ 7. 8. Total Gross Assets (total Lines 1 through 7) ............................. 6. s. 9. Funeral Expenses and Administrative Costs (Schedule H) .................. . 10. Debts of Decedent, Mortgage Liabilities and Liens (Schedule q ............... 10. _ ._ it. Total Deductions (total Lines 9 and 10) ................................. 11. _,__ ., ............ 12. 12. Net Value of Estate (Line 8 minus Line 11) ................. . 13. Charitable and Governmental BequestslSec 9113 Trusts for which 13 an election to tax has not been made (Schedule J) ....... ____ _ _, _ ___ _ 14. Net Value SubJect to Tax (Line 12 minus Line 13) ........................ 14. TAX CALCULATION • SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 15 t6. Amount of Line 14 taxable - - 5,853.18 16. at lineal rate X .0 45 ___ _ _.. ___ --- - 17. Amount of Line 14 taxable 17 at sibling rate X .12 16. Amount of Line 14 taxable 18 at collateral rate X .15 --- - - -- --- 19. TAX DUE ......................................................... 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 6,998.51 3,316.60 66,715.11 20,985.06 39,876.87 60,861.93 5,853.18 5,853.18 263.39 263.39 O Side 2 L 1505611)205 1505610205 Flle Number REV-1500 EX (FI) Page 3 Decedent's Complete Address: DECEDENTS NAME -. Carl L. Westhafer, Sr. __ _ _ __ -_- -- - - - -.-. -- - - - - - STREET ADDRESS - _- 6604 Carlisle Pike _. _. _. _..._ _. _. __ _. -. STATE. _ _. _. cirv pq ZIP __ __ _. _. 17050 Mechanicsburg Tax Payments and Credits: (t) 263.39 1. Tax Due (Page 2, Line 79) 2. CreditslPayments A. Prior Payments - -- _. _. -. _... _. B. Discount -.-__--- Total Credits (A+E3) (2) 3. Interest (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Fill in oval on Page 2, Line 20 to request a refund. (5) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. 263.39 Make check payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRSATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred ...................... ^ b. retain the right to designate who shall use the properly 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? ................................ . t own an "in trust for" orpayable-upon-death bank account or secunty at his or her death? ........ d ...... ^ en 3. Did dece 4. Did decedent own an individual retirement account, annuity or other non-probate property, which .......... ....... ^ contains a beneficiary designation? ....................................................................................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE: G AND FILE IT AS PART OF THE RETURN. - -_ For dates of death on or after July 1,1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is 4.5 percent, except as noted in [72 P.S. §9116(a)(1)]. • underSect o 9102 as an individual) who has at least oneopahent n ommon with the deceldent whether byt load or dopt o(n~(1.3)]. A sibling is defined, REV-1502 E%+ (11-0e) pennsylvania ~i7 pFPAPTMENTOFREVENUE INHERRANCE TA% RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF 21-12-0449 Carl L. Westhafer, Sr. 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 betwe Realwplroparty the! is jolnltly-ownedewith right of survivorship must be d sclosed on Schedulen Fwledge of the relevant facts. Attach a copy of the settlement sheet If the property has been sold. VALUE AT DATE ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. OF DEATH NUMBER DESCRIPTION 56,400.00 1 60% interest in real estate located at 6604 Carlisle Pike, Mechanicsburg, Pennsylvania Parcel # 38-18-1332-009, ($94,000 x 60%=$56,400)(appraisal attached) TOTAL (Also enter on Line 1, Recapitulation) ; 56,400.00 - If more space is needed, insert additional sheets of the same sin:. REV-iSOBEX+(o8-u) SCHEDULE E Pennsylvania Y7 DEPARTMENT OFREVENnE CASFIr BANK DEPOSITS & MISC. INHERRANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT FILE NUMBER: ESTATE OF: 21-12-0449 Carl L. Westhafer, Sr. include the proceeds of litigation and the date the proceeds were received by the estate. All property joinNy owned with right of survivorship must be disclosed on Schedule F. VALNE AT DATE 1, M 8 T Bank checking account # 935727 2 M & T Bank savings account # 15004212420068 3 Members 1st Federal Credit Union savings account# 121383-00 q $25 Savings bond serial # L523461092EE 5. Nationwide Insurance -homeowner's insurance refund g. Highmark--Prescription plan refund 7. Highmark Direct refund g. Claremont Nursing Home--refund of patient care account 4,379.80 14.97 5.00 50.68 53.55 214.88 740.18 1,539.45 6,998.51 TOTAL (Also enter on Line 5, Recapitulation) ; If more space is needed, use additional sheets of Daper of the sarne size. REV-1510 EX+ (08-09) Pennsylvania 6f7 OEPFRTMENT OF REVENDE INHERRANCE TA% RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS AND MISC. NON-PROBATE PROPERTY ESTATE OF 21-12-0449 Carl L. Westhafer, Sr. ..~., ~.~,.,,. «„ ~,,,, nF °„Palnns t through 4 on gage three of the REV-1500 is yes. i nis scneome inm~ uc w,,,Ria..~ •,.- ...-- ....._ _.._.. _ -- - DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE ITEM IxcwDE THE xaNE OF THE TRAxsFEaEE, rHnR ReunoNSHIP TO OECEOENr AU° V ALUE OF ASSET INTEREST IF APPUfAeLE VALUE NUMBER THE BATE DF TPANSFER. AnACHACOPYOFTHE gEEO FOR REAL ESTATE. 1. Homesteaders Life Insurance Co--Malpezzi Funeral Home as beneficiary 3,316.60 100 3,316.60 FOR INFORMATIONAL PURPOSES ONLY 0.00 2' 40% interest in real estate (see Schedule A, Item 1) transferred on 513111 to William Brad Westhafer, son, in exchange for his agreement to pay expenses for the decedent including outstanding medical costs, homeowners insurance real estate and school taxes, utility bills, and payment of Member's 1st home equity line of credit (Agreement dated 5/312011 attached) Value of 40% interest at date of death = $94,000.00 x 40%= $37,600.00 TOTAL (Also enter on Line 7, Recapitulation) ; I °'"°'"~ If more space is needed, use additional sheets of paper of the same size. REV-1511 EX+ (30-09) Pennsylvania Y7 DEPARTMENT OF FEVENNE INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF Carl L. Westhafer, Sr. REM NUMBER A. FUNERAL EXPENSES: 1' Malpezzi Funeral Home Decedent's dehts must be reported on Schedule I. FILE NUMBER 21-12-0449 g, ADMINISTRATIVE COSTS: t, Personal Representative Commissions: Name(s) of Personal Representative(s) William Brad Westhafer __ _. ___ _ _ street address 6604 Carlisle Pike - - - aty Mechanicsburg _ state PA_ zip 17050.- Year(s) Commission Paid: 2013 __. _ _.. 2. Attorney Fees: 3. family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) claimant _William Brad Westhafer. _- _. __ street Address 6604 Carlisle Pike ___ _.. --- -- -- ---- ---- city Mechamcsburg_ .state PA_ zIP 1705Q __ Relationship of Claimant to Decedent SOn _ _ _. 4. Probate Fees: 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. See attached a. s. to. Lt. 12. 12,372.61 2,500.00 1,500.00 3,500.00 190.50 200.00 721.95 TOTAL (Also enter on Line 9, Recapitulation) $ 20,985.06 If more space is needed, use additional sheetr of paper of the same size. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE, COSTS continued File No. 21-12-0449 Estate of WESTHAFER, CARL L., SR. Descri lion Amount Item Number I B-H Agency Appraisal Services -real estate appraisal 2 Cumberland Law Journal -estate advertising 3 Cazlisle Sentinel -estate advertising 4 Fee for estate checks 5 Certified mail fee Cumberland County Register of Wills -Short Certificate 7, Cumberland County Register of Wills -filing fee for PA Inheritance Tax Return and Inventory 350.00 75.00 232.00 25.20 5.75 4.00 30.00 $721.95 -1- REV-1512 E%+ (12-OS) Pennsylvania Y7 DEVFPTMENT OF REVENUE INHERITANCE TA% 0.ETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS FILE NUMBER ESTATE OF 21-12-0449 Carl L. Westhafer, Sr. ort debts incurred by the decedent prior to death that remained unpaid at the date of death, including R unrelmbursed me E A I ep T DATE V ALU DESCRIPTION OF DEATH NUMBER 1 Members 1st Home Equity Line of Credit acct # 281383-01 4,491.83 5,184.63 2. Claremont Nuring Home 3. PA Department of Public Welfare Medical Assistance claim 30,200.41 (Undue Hardship Waiver Request pending) TOTAL (Also enter on Line 10, Recapitulation) I ~ 39,876.87 If more space is needed, insert additional sheets of the same size. REV-1513 EX+ (O1-10) pennsylvania Y7 DEPhRTMENT OF REVENUE INHERITANCE TAX RETURN RESIVENT DECEDENT SCHEDULE ] BENEFICIARIES :STATE OF: Carl L. W NUMBER I 1. I 2. 3 4. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [IncluSec. 9116 (a) (152 jistributions and transfers Annette DeFlavia flkla Annette G. Gilbert 14 N. Seasons Drive, Dillsburg, PA 17019 Wiilam Brad Westhafer 6604 Carlisle Pike, Mechanicsburg, PA 17050 .Robin S. Piscine 181 Ridge Road, Mechanicsburg, PA 17050 Carl L. Westhafer, Jr. 315 Harvest Drive, Harrisburg, PA 17111 Not 12-0449 dOUNT OR SF OF ESTATE daughter 1/4 of remainder int. andl/4 of residue son Life estate &1/4 remainder & residue .daughter 1/4 of remainder int. and1/4 of residue son 1/4 of remainder int. and 1l4 of residue l i ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON L1NE5 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECr10N TO TAX IS NOT TAKEN 1. B. CHARRABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. ____..._.. _.... _. ~ ...,.~,,..,, ,r....,~ ~., nu[ ~ a nc Dav-i stn fnVFR SHFFT. S If more space is needed, use additional sheets of paper of the same. size. Last Will and Testament of Carl L. Westhafer, Sr. O r° ~ ~~( I, Carl L. Westhafer, Sr., a resident of Mechanicsburg, Cumberland County, Pennsylvania, revoke any prior wills and codicils made by me and declare this to be my Last Wi11 and Testament. Article One Family Information I have four children. Their names and dates of birth are: Cazl L. Westhafer, Jr., born on September 5, 1950 William Brad Westhafer, born on December 25, 1951 Robin S. Piacine, bom on March 16, 1956 Annette G. Gilbert, born on November 11, 1961 All references to my children in my will aze to these children. References to my descendants are to my children and their descendants. Article Two Specific and General Gifts Section 2.01 Specific Distribution to William Brad Westhafer As soon as practicable after my death, I give a life cstate in the real property located at 6604 Carlisle Pike, Village of Hogestown, Silver Spring Township, Cumberland County, to my son, William Brad Westhafer, for as long as he lives or desires to use the property as his home. During the term of the aforesaid life estate, William Brad Westhafer shall be solely responsible for payment of all real estate taxes, utilitif;s, sewer or water rents and similar charges on the property and shall at all times maintain adequate hazard Page 1 insurance on the property. Williazn Brad Westhafer shall also maintain said property in a reasonable good state of repair at his own expense. William Brad Westhafer may lease and collect rent on the second dwelling unit located on the property, so long as he resides in the other dwelling unit. If William Brad Westhafer should predecease me, I give a life estate in the property subject to this distribution to his wife, Shirley M. Westhafer, under the same conditions as set forth above. If William Brad Westhafer and Shirley M. Westhafer should predecease me, or if they choose to no longer use the property subject to this distribution as their home, I direct my Executor to sell said real estate and personal property and distribute the net proceeds to my then living descendants, per stirpes. Property passing under this Section shall pass free of any administrative expenses or death taxes. Section 2.02 Disposition of Tangible Personal Property I give all my remaining tangible personal property, together with .any insurance policies covering such property and claims under such policies in accordance with a "Memorandum for Distribution of Personal Property" or other similar writing directing the disposition of such property, which shall be dated and signed b}~ me. Should I leave multiple written memoranda that conflict as to the disposition of any item of tangible personal property, the memorandum with the most recent date shall control as to those items that aze in conflict, If the memorandum with the most recent date conflicts with a provision of this Will as to the specific distribution of any item of tangible personal property, the provisions of this Will shall control as to those items that aze in conflict. I intend that the writing qualify to distribute my tangible personal property under applicable. state law. Section 2.03 Contingent Distribution of Tangible Personal Property I give any remaining tangible personal property not disposed of by a written memorandum to my children but not to their descendants, in sharers of substantially equal value, to be divided among my children, as they shall agree. In ease my children do not agree upon the division of the property within a reasonable time :not to exceed 6 months after my death, my Executor shall make the division. My Executor may select an individual to represent any child my Executor believes is incapable of acting in his or her own best interest. My Executor, whose decision shall be final and binding, may use a lottery or rotation system to determine the order of selection and distribution of anv such property, or may Page 2 otherwise allocate and distribute the same. As an alternative, my E:ecutor may sell any of the property and distribute the net proceeds equally among my living children. My Executor shall incur no liability to any party for any decision made by my Executor with respect to either the division or sale of my tangible personal property, and any decision made by my Executor shall be final and binding on all of my beneficiazies. Section 2.04 Definition of Tangible Personal Property For purposes of this Article, my tangible personal property shall include but not be limited to my household furnishings, appliances and fixtures, works of art, motor vehicles, pictures, collectibles, personal wearing apparel and jewelry, books, sporting goods, acid hobby paraphernalia. Section 2.05 Encumbrances and Incidental Expenses of Tangible Personal Property My Executor shall distribute property under this Article subject to Liens, security interests or other encumbrances on the property. My Executor shall pay, as an administration expense, the reasonable expenses of storing, packing, insuring, transporting and otherwise caring for my tangible personal property until actual delivery of each article of property to the appropriate beneficiary. Article Three My Residuary Estate Section 3.01 Definition of My Residuary Estate All the remainder of my estate, including property referred to above that is not effectively disposed of, shall be referred to in my will as my "residuary estate." Section 3.02 Disposition of My Residuary Estate I give my residuary estate in equal shares to my children, Cazl L. Westhafer, Jr., William Brad Westhafer, Robin S. Piacine, and Annette G. Gilbert, or to their then living descendants, per stirpes. If any of my children have no living descendants, their share shall pass to my surviving children, pro rata. Page 3 Article Four Remote Contingent Distribution If, at any time, there is no person or entity qualified to receive final distribution of my estate or any part of it, then the portion of my estate with respect to which the failure of qualified recipients has occurred shall be distributed to those persons who would inherit it had I then died intestate owning the property, as determined anal in the proportions provided by the laws of Pennsylvania then in effect. Article Five Designation of Executor Section 5.01 Executor I name William Brad Westhafer as my Executor. If William Brad Westhafer fails or ceases to act as my Executor, I name Robin S. Piacine as my Executor. Article Six General Administrative Provisions The provisions of this Article apply to my probate estate. Section 6.01 No Bond No Fiduciary shall be required to furnish any bond for the faith:Cul performance of the Fiduciary's duties. If a bond is required by any law or rule of court, no surety shall be required on such bond. Section 6.02 Fiduciary Compensation An individual serving as my Fiduciary shall be entitled to fair and reasonable compensation for the services rendered as a fiduciary. A corporate fiduciary shall be compensated by agreement with an individual Fiduciary or, in the absence of aii individual Fiduciary or in the absence of an agreement, in accordance with the corporate fiduciary's published schedule of fees in effect at the time the services are rendered. Page 4 In addition to receiving compensation, my Fiduciary may be reimbursed for reasonable costs and expenses incurred in carrying out its duties under my will. Section 6.03 Determination of Principal and Income The Pennsylvania Uniform Principal and Income Act shall govern beneficiaries' rights among themselves in matters concerning principal and income. If the Pennsylvania Uniform Principal and Income Act contains no provision concerning a particular item, my Fiduciary shall determine in a fair, equitable and practical manner what shall be credited, charged, and apportioned between principal and income. Section 6.04 Distributions to Incapacitated Persons and Persons Under Twenty-One Years of Age If my Executor is directed to distribute any share of my probate estate to any beneficiary who is under the age of 21 years, my Executor may distribute that beneficiary's share, without further responsibility, to the individual having personal custody of that beneficiary (whether or not court-appointed) under the Pennsylvania Uniform Transfers to Minors Act, and the receipt of the distribute shall discharge my Executor. If my Executor is directed to distribute any share of my probate estate to any beneficiary who is, in the opinion of my Executor, under any form of incapacity that renders such beneficiary unable to administer distributions properly when the distribution is to be made, my Executor may, as Trustee, in my Executor's discretion, continue to hold such beneficiary's share as a separate trust until the beneficiary reaches the age of 21 or overcomes the incapacity. My Executor shall then distribute such. beneficiary's trust to him or her. While any trust is being held under this Section, the Trustee shall pay to the beneficiary for whom the trust is held such amounts of the net income and principal as the fiduciary determines to be necessary or advisable for the beneficiary's health, education, maintenance and support. Upon the death of the beneficiary before that time, the Trustee sB.all distribute the trust, including any accrued and undistributed income, to the beneficiary's then living descendants, per stirpes, or, if none, to my then living descendants,, per stirpes. If I have no then living descendants the property shall be distributed under the provisions of Article Four entitled "Remote Contingent Distribution." Section 6.05 Maximum Term for Trusts Notwithstanding any other provision of my will to the contrary, unless terminated earlier under other provisions of my will, each trust created under my will shall terminate 21 years after the last to die of the descendants of my maternal anti paternal grandparents who are living at the time of my death. Page 5 At that time, the remaining trust property shall vest in and be distributed to the persons entitled to receive mandatory distributions of net income of the trust and in the same proportions. If no beneficiary is entitled to mandatory distributions of net income, the remaining trust property shall vest in and be distributed to the be:ueficiaries entitled to receive discretionary distributions of net income of the trust, in equal shares per stirpes. Section 6.06 Representative of a Beneficiary The guardian of the person of a beneficiary may act for such benefi'.ciary for all purposes under my will or may receive information on behalf of such benefic:iazy. Section 6.07 Ancillary Administration In the event ancillary administration shall be required or desired and my domiciliary Executor is unable or unwilling to act as an utcillary fiduciary, my domiciliary Executor shall have the power to designate, compensate, and remove the ancillary fiduciary. The ancillary fiduciary may be either a natural person or a corporation. My domiciliary Executor may delegate to such ancillary fiduciary such powers granted to my original Executor as my Executor may deem proper, including the right to serve without bond or surety on bond. The net proceeds of the ancillary estate shall. be paid over to the domiciliary Executor. Section 6.08 Delegation of Authority; Power of Attorney Any Fiduciary may, by an instrument in writing, delegate to any other Fiduciary the right to exercise any power, including a discretionary power, granted the Fiduciary in my will. During the time a delegation under this Section is in effect, the 1?iduciary to whom the delegation was made may exercise the power to the same extent as if the delegating Fiduciary had personally joined in the exercise of the power. The delegating Fiduciazy may revoke the delegation at any time by giving written notice to the Fiduciary to whom the power was delegated. The Fiduciary may execute and deliver a revocable or irrevocable power of attorney appointing any individual or corporation to transact any and all business on behalf of the trust. The power of attorney may grant to the attorney-in-fact all of the rights, powers, and discretion that the Fiduciary could have exercised. Section 6.09 Merger of Corporate Fiduciary If any corporate fiduciary acting as my Fiduciary under my will is merged with or transfers substantially all of its trust assets to another corporation or if a corporate fiduciary changes its name, the successor shall automatically succeed to the position of my Fiduciary as if originally named my Fiduciary. No document of acceptance of the position of my Fiduciary shall be required. Page 6 Article Seven Powers of My Fiduciaries Section 7.01 Grant of Powers My Fiduciaries may perform every act reasonably necessary to administer my estate and any trust established under my will. Specifically, my Fiduciaries may exercise the following powers: They may hold, retain, invest, reinvest and manage real or personal property, including interests in any form of business entity including but not limited to, limited partnerships and .limited liability companies, and policies of life, health and disability insurance, without diversification as to kind, amount or risk of non-productivity and without limitation by statute or rule of law. They may partition, sell, exchange, grant, convey, deliver, assign, transfer, lease, option, mortgage, pledge, abandon, borrow, loan, contract, distribute in cash or kind or partly in each at fair mazket value on the date of distribution, without requiring pro rata distribution of specific assets and without requiring pro rata allocation of the tax bases of sucYi assets. They may hold in nominee form, continue busines:;es, carry out agreements, and deal with themselves, other Fiduciaries and business organizations in which my fiduciaries may have an interest. They may establish reserves, release powers, and abaJldon, settle or contest claims. They may employ attorneys, accountants, custodians of the trust assets, and other agents or assistants as deemed advisable to act with or without discretionary powers and compensate them and pay their expenses from income or principal or both. Section 7.02 Fiduciaries' Powers Act In addition to all of the above powers, my fiduciaries may, without prior authority from any court, exercise all powers conferred by my will or by common law or by any fiduciary powers act or other statute of the Commonwealth of Pennsylvania or any other jurisdiction whose law applies to my will. My Executor shall have absolute discretion in exercising these powers. Except as specifically limited by my will, these powers shall extend to all property held by my fiduciaries until the actual distribution of the property. Page 7 Section 7.03 Alternative Distribution INethods My Fiduciary may make any payment provided for under my will as follows: Directly to the beneficiary; In any form allowed by applicable state law for gifts or transfers to minors or persons under a disability; To the beneficiary's guardian, conservator, agent under a durable power of attorney or cazegiver for the benefit of the beneficiary; or By direct payment of the beneficiary's expenses, made in a manner consistent with the proper exercise of the fiduciary's duties hereunder. A receipt by the recipient for any such distribution shall fully discharge my Fiduciary. Article Eight Provisions for Payment of Debts, Expenses and Taxes Section 8.01 Payment of Debts and Expenses I direct that all my legally enforceable debts, secured and unsecured, be paid as soon as practicable after my death. Section 8.02 No Apportionment Except as otherwise provided in this Article or elsewhere in my will, my Executor shall provide for payment of all estate, inheritance and succession taxes payable by reason of my death ("death taxes") from my residuary estate as an administrative expense without apportionment and shall not seek contribution toward or recovery of any death tax payments from any individual, Section 8.03 Property Passing Outside of My Will Death taxes imposed with respect to property included in my gross estate for purposes of computing the tax and passing other than by my will shall be apportioned among the persons and entities benefited in the proportion that the taxable value of the property or interest bears to the total taxable value of the property and interests received by all persons benefited. The values as finally determined in the respective tax proceedings shall be the values used for the apportionment of the respective ta:Kes. Page 8 Section 8.04 Tax Elections In exercising any permitted elections regarding taxes, my fiduciaries may make such decisions as they deem to be appropriate in all the circumstances and my fiduciaries shall be under no duty to make any compensatory adjustment as a consequence of any such election. My Executor may also pay such taxes or interest and deal with any tax refunds, interest, or credits as it shall deem necessary or advisable in the interest of my estate. Article Nine Definitions and General Provisians Section 9.01 Definitions For purposes of my will and for the purposes of any trust established under my will, the following definitions shall apply: (a) Adopted and Afterborn Persons A legally adopted person in any generation and his or hear descendants, including adopted descendants, shall have the same rights and shall be treated in the same manner under my will as natural children of the adopting parent, provided such person is legally adopted prior to attaining the age of 18 years. A person shall be deemed to be legally adopted if the adoption was legal in the jurisdiction in which it occurred .at the time that it occurred. (b) Descendants The term "descendants" shall include a person's lineal descendants of all generations. (c) Fiduciary My "Fiduciary" or "Fiduciaries" shall refer to my Executor. My "Executor" shall include any executor, ancillary executor, administrator, or ancillary administrator, whether local or foreign and whether of all or part of my estate, multiple Executors, and their successors. (d) Legal Representative As used in my will, the term "legal representative" mE;ans a person's guardian, conservator, personal representative, executor, administrator, Trustee, or any other person or entity personally representing a person or the person's estate. Page 9 (e) Per Stirpes Whenever a distribution is to be made to a person's descendants per stirpes, the distribution shall be divided into as many sharers as there are then living children of such person and deceased children <rf such person who left then living descendants. Each then living child shssll receive one share and the shaze of each deceased child shall be divided among such child's then living descendants in the same manner. (f) Shall and May Unless otherwise specifically provided in my will or by the context in which used, I use the word "shall" in my will to coxnrriand, direct or require, and the word "may" to allow or permit, but not require. In the context of my Trustee, when I use the word "may" I intend that my Trustee may act in its sole and absolute discretion unless otherwise stated in my will. (g) Other Definitions Except as otherwise provided in my will, terms shall be as defined under Pennsylvania law. Section 9.02 Survivorship Presumption If any beneficiary shall be living at my death, but die within 30 days thereafter, then such beneficiary shall be deemed to have predeceased me for all purposE:s of my will. Section 9.03 General Provisions The following general provisions and rules of construction shall apply to my will: (a) Singular and Plural; Gender Unless the context requires otherwise, words denoting the singular maybe construed as plural and words of the plural may be construed as denoting the singular. Words of one gender may be construed as denoting another gender as is appropriate within the context. The word "or" when used in a list of more than two items may function as both a co:njunetion and a disjunction as the context requires or permits. (b) Headings of Articles, Sections, and Subsections The headings of Articles, Sections, and subsections used. within my will aze included solely for the convenience and reference of the reader. They shall have no significance in the interpretation or construction of my will. Page 10 (c) Governing State Law My will shall be governed, construed and administered according to the laws of the Commonwealth of Pennsylvania as from time to time amended. Questions of administration of any trust established under my will shall be determined by the laws of the siius of administration of such trust. (d) Notices Unless otherwise stated, whenever my will calls for notice, the notice shall be in writing and shall be personally delivered with proof of delivery, or mailed postage prepaid by certified mail, return receipt requested, to the last known address of the party requiring notice. Notice shall be effective on the date personally delivered or on the date of the return receipt. If a party giving nofice does not receive the return receipt but has proof that he or she mailed the notice, notice shall be effective on the date it would normally have been received via certified mail. If notice is required to be given to a minor or incapacitated individual, notice shall be given to the parent or legal representative of the minor or incapacitated individual. (e) Severability The invalidity or unenforceability of any provision of my will shall not affect the validity or enforceability of any other provision of my will. If a court of competent jurisdiction determines that any provision is invalid, the remaining provisions of my will shall be interpreted and construed as if any invalid provision had never been included in my will. I, Carl L. Westhafer, Sr., having signed this Will in the presence of S`,,~c,~, c L~rk~-z.t and ~'~.~,ua~~.tk- who attested it. at my request on this day, ~~~ .~_, 2 06 at Harrisburg, Pennsylvania, declaze this to be my Last Will and estament. Carl L. Westhafer, Sr., Te tator Page 11 The above and foregoing Will of Carl L. Westhafer, Sr. was declared by Carl L. Westhafer, Sr. in our view and presence to be his Will and was signed and subscribed by the said Carl L. Westhafer, Sr. in our view and presence and at his request and in the view and presence of Carl L. Westhafer, Sr. and in the view and presence of each other, we, the undersigned, witnessed and attested the due execution of the Will of Carl L. Westhafer, Sr. on this day, ~.~ y ~ G , 2006. ~~ r" i~ residing at 5-Sv L ~-G. !~~ -ti ~~-c r `~%~ ~-~~~ 6"" - r ,, ~` \ ~. =~~,/ 1~~ residing at f ~ ~? i ~,1~ `nip _~~~_~ I ~ t ~ ~ PENNSYLVANIA SELF PROVING AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN I, Carl L. Westhafer, Sr., the testator 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 Will; and that I si€;ned it willingly and as my free and voluntary act for the purposes therein expressed. Swom to or affirmed and acknowledged before me by Carl L. Westhafer, Sr., the testator, this day, `'\~~ ~ , 2006. Carl L. Westhafer, Sr., Testator r ,~ Notar~ Public COMMONWEALTH OF 7'EPI]J5YLUgNIA Notarial Seal Amy M. Moys, Notary ?ublic Lower Paxton Twp., Dauphin County ~ My Commission Expires Jan. 29, 2005 i Member, Pennsylvania Assoriation of Notaries Page 12 COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN We, S~~;o_-, ~ \ .:.9~~~and . ~ a,jN~rr(c .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 the testator sign and execute the instntment as his Last Will; that the testator signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the testator signed the will as a witness; and that to the best of our knowledge the testator was at that time 18 or more years of age, of sound mind, and under no constraint or undue influence. Witness COMMONWEALTH OF PENNSYLVANIA Noteria.l Seal Amy M. Moye, Notary Public Lower Paxton TEvp. Dauphin County My Commission Expires Jan. 29, 2008 Member, PennsyWanie Association of Notaries Page 13 i~ i~sg - ~~~~ ~ ~~~~~~~~~~~~~~~~~II~~~~~~~ / ~ 0029N6 Prepared by/Maii to: Parcel ID #38-18-1332-009 Susan E. Lederer, Esquire 5011 Locust Lane Harrisburg, PA 17109 Deed This indenture, made the ~`~ day of - i`~ l ~, ~./ , in the year of our Lord two thcusand and eleven (2011), Between CARL L. WESTHAFER, SR., widower, by and through ROBIN S. PIACINE, his Attorney-in-Fact pursuant to <~ Power of Attorney dated February 21, 2006 and recorded simultaneously herewith in the Recorder of Deeds Office of Cumberland County, Pennsylvania, Grantor and CARL L. WESTHAFER, SR., widower, as to a 60% undivided interest, and WILLIAM B. WESTHAFER, a married man, as to a 40% undivided interest, as tenants in comrr.on, Grantees Witnesseth, That the Grantor, for anc~. in consideration of the sum of One and No/100 ($1.00) Dollars, ].awful money of the United States of America, unto him well anti truly paid by the Grantees at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, has granted, bargained and sold, released and confirmed, and by these presents does grant, bargain and sell, release and confirm unto the Grantees, their successors and assigns, ALL THAT CERTAIN lot of ground situate in the Village of Hogestown, Township of Silver Spring, County of Cumberland, and Commonwealth of Pennsylvania, bounded and described as follows, to wit: BOUNDED on the south by State highway Route 11, formerly Highway Route 34; bounded on the east by a public alley; bounded on the north by a public alley known as Rocky A1:Ley; and bounded on the west by land now or formerly of the Snowd~=_n heirs. Said tract of land fronts one hundred five (105) feet, more or less, on said State Highway, and extends two hundred and fifteen (215) feet, more or less, in depth, and having thereon erected a two- story brick dwelling house. BEING the same premises which JOYCE ANN PALESE, by her deed dated July 30, 1979, remaining of record in the Recorder's Office of Cumberland County, Pennsylvania, in Deed Book P28, Page 725, granted and conveyed unto CARL L. WES'I'HAFER, SR. and PATRICIA A. WESTHAFER, his wife. PATRICIA A. WE:STHAFER died on February 5, 2005, thereby vesting title in said property to CARL L. wESTHAFER, SR., the Grantor herein. A Power of Attorney dated February 21, 2006, authorizing ROBIN S. PIACINE to act as Attorney-in-Fact for CARL L. WESTHAFER, SR. is being recorded simultaneously with this instrument in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania. THIS TRANSFER IS EXEMPT AS A TRANSFER BETWEEN PARENT AND CHILD. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantees, their successors and assigns, to and for the only proper use and behoof of the Grantees, their successors and ae;signs, forever. AND the Grantor, for himself, his heirs, personal representatives and assigns, does covenant, promise and agree, to and with the Grantees, their successors and assigns, by these presents, that he, the Grantor, his heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantees, their successors and assigns, against him, the Grantor, his heirs, .Personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. In witness whereof, the Grantor has hereunto set his hand and seal. Dated the day and year first above written. Sealed and Delivered in the Presence of: ~, ~' ~~ J~' +//Ctrl---- C//7" (SEAL) CARL L. WESTHAFE;R, SR. by his Attorney-in-fact, ROBIN S. PIACINE Certificate of Residence I hereby certify that the precise residence of the Grantees herein is as follows: c/o Carl L. Westhafer, Sr. 6604 Carlisle Pike Mechanicsburg, PA 17050 Attorney foss Grantees Acknowledgement COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF DAUPHIN On this, the `-{~~~ day of (J~, `1.011, before me, a Notary Public in and for the Commonwealth of F?ennsylvania, the undersigned officer, personally appeared ROBIN :;. PIACINE, as Attorney in Fact for CARL L. WESTHAFER, SR., known to me (or satisfactorily proven) to be the person whose n+~me is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA Notarial seal Cassandra T. Rosenbaum, Notary Public - Lower Paxton Twp., Dauphlb`COimry .- My mml~on Expires Dec. 4, 2012 Member, Penmvlvanla AssotlatkKl of Notaries ,.,, ; Notar Public COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND s6: RECORDED in the Office of the Recorder of Deeds in and for Cumberland County, in Record Book Page WITNESS my hand and official seal this . 2011. day of RECORDER OF DEEDS ROBERT P. ZIEGLER RECORDER OF DEEDS CUMBERLAND COUNTY 1 COURTHOUSE SQUARE CARLISLE, PA 17013 717-240-6370 Instrument Number - 201113988 Recorded On 5/16/2011 At 10:59:20 AM * Instrument Type - DEED Invoice Number - 86917 User ID - MSW * Grantor - WESTHAI•ER, CARL L SR * Grantee - WESTHAFER, CARL L SR * Customer - SUSAN E LEDERER *FEES STATE WRIT TAX $0.50 STATE JCS/ACCESS TO $23.50 JUSTICE RECORDING FEES - $11.50 RECORDER OF DEEDS PARCEL CERTIFICATION $10.00 FEES AFFORDABLE HOUSING $11.50 COUNTY ARCHIVES FEE $2.00 ROD ARCHIVES FEE $3.00 CUMBERLAND VALLEY SCHOOL $0.00 DISTRICT SILVER SPRING TOWNSHIP $0.00 TOTAL PAID $62.00 * Total Pages - 5 Certification Page DO NOT DETACH This page is now part of this IE;gal document. I Certify this to be recorded in Cumberland County PA ~{cp cU~Se9 ~~/~~''/J RECORDER O t~so * -Information denoted by an asterisk may change during the veritication process and may not be reflected on this page. 0029N6 III IIIIill~lil III II I I III AGREEMENT THIS AGREEMENT, made this 2 ~ day of M `(-~ , 2011, by and between CARL L. WESTHAFER, SR, by his agent, ROBIN S. P ACI1~fE, hereinafter referred to as "Grantor" AND WILLIAM B. WESTHAFER, hereinafter referred to as "Cnantee". WITNESSETH: WHEREAS, on this date, the Grantee has agreed to pay the following expenses on behalf of the Grantor: Home owner's Insurance, Real Estate and School Taxes on the property located at 6604 Carlisle Pike, Mechanicsburg, Cumberland County, Pennsylvania for a period of five (5) years (approximate value of $10,000.00); Payments of utility bills (approximate value of $3800.00); Legal expenses, appraisal costs and miscellaneous medical costs ($2100.00); Payment of $15,000.00 for Members 15` Home Equity Line of Credit on March 7, 20l 1; and Continue payments on the Member's 151 home equity line of credit on behalf of Grantor until said obligation is paid in full (balance of $10,170.00 as o:FMarch 7, 2011). WHEREAS, in consideration of the aforesaid payments, the Grantor, intending to be legally bound, does hereby agree to convey a 40% interest in said property to the Grantee. NOW THEREFORE, intending to be legally bound, the parties hereto do agree as follows: The Grantor, or his legal representative, shall execute a new Deed, conveying an undivided 40% interest in the real estate located at 6604 Carlisle Pike, Mechanicsburg, Cumberland County, Pennsylvania to William B. Westhafer: and William B. Westhafer agrees to begin payments and accept responsibility for the bills and obligations outlined above, including but not limited to the remaining balance of the Member's 15` home equity loan (account # 281383). IN WITNESS WHEREOF, the parties hereto, intending to be legally bound, do hereby set their hand:> and seals, in the day and year first written above. WITNESS: \,\ ~~ - CARL L. WESTHAFER, SR., Grantor BY: r,+,/ Ll`G" ~ (SEAL) Robin S. Placme, Attorney m Fact `I%~/.~` ~r.:~---~J (SEAL) WILLIAM B. WESTHAFER, Grantee COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss On this, the ~ day of M aT, 2011, before me, a Notary Public in and for the Commonwealth of Pennsylvania, the undersigned officer, personally appeared ROBIN S. PIACINE, as Attorney in Fact for CARL L. WESTHAFER, SR., kno~m to me (or satisfactorily proven) to be the person whose name is subscribed to the within instnlment and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA Notarial Seal i ~ ~~ _/ /~' f Cassandrs T. Rosenbaum, Notary Public ~~,~1.(1.4U~-'mil ~ ~L2(, C ~LC,Ci1~~ Lower Pax[On Twp., Dauphln~Counry Not Pllblic ~ My Comml9slon Ekpkes Dec, 4, 2012 ~ Member. PennsvNanla Association of Notaries COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN ss On this, ~r~C% L ~ , 2011, before me a notary public, the undersigned officer, personally appeazed WIL IAM B. WESTHAFER, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowlt;dged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. (SEAL) OMMONWFALTHOFPETiNSYIVANTA ~~ /c!. (~/J/l~li"' noradai xai Notary Public Cassandra T, Rosetteaum, Nrttary Publk lower Paxton 1Wp„ Dauphlri'tounry MY Commisslon 6~In:5 Dec d, 2012 Member, PennnManla Assotlatbn of NOtarle5 B-H Wpency Appraisal Services File No.o30o312 Page#2 B-H Agenr-y Appraisal Services 163 N. Hanover Street Carlisle, Pa. 17013 (717) 243-1000 Ext. 216 Date :March 23, 2012 Client :Estate of Carl L Westhafer Sr. In accordance with your request, I have inspected, as per your instructions, and appraised the subject property locatetl at 6604 Carlisle Pike, Mechanicsburg, Cumberland County, Pa. 17050. (Parcel #38-18.1332-009) As per your instructions, the purpose of this appraisal was to determine "Market Value" in unencumbered fee simple title of ownership, as of the Date of Death of the Decedent Cad L Westhafer Sr., which was February 8, 2012, antl was done in compliance with and as defined by "DSPAP" and the Appraisal Standards Board. This report in it's entirety Is intended and valid only for the Intended use of the Client named in this report, and is invalid if photocopied or electronically transmitryed, whether in part or in whole by anyone other than the Client or the State Certified Real Estate Appraiser(s) named in this report. It is intendetl solely for the plen4 and potential other Intended users which may be tleterrtiined by the Client at a later time, and shall not be used by anyone other than the gient without the prior written consent of the Client Nate :This is a Summary Appraisal Repoli, 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 utrnast care and confdentiality, and was established evith no pre-determined opinion of value on the part of the appraiser(s). Thank you far choosing B•H Agency Appraisal Services G. Arthur Calaman Form pmtluceA by VnINC Systems SplMare CmnpenY (B00) 9fi9A]2) xx+v.unlratlsyalems.com B-H 4gencYADpraiul Services Flle NO.0300312 Faga#3 Property Address: 6609 UHlsk POo MerhanksDurq, Pa 17050 Prepared For: Estate of CBrI L Westhafer Sr, 6609 CarBS@ Pike McOlanirsburq, Pa. 17050 Prepared As Of: March 16, 2012 Prepared ey: G. Arthur Calaman, Pa. Cert# PL 139418 0-H Agency App2lsal Servkes 163 N. Hamver Street Carllsk:, Pa. 17013 The Wrypse Of this Appraisal Is ro Estabp5h'Market Value" ONLY: NOT to be useC fur MOrtga(le Flnantlng Appraised Value fa the SubJeQ Property: $99,000.00 Form pmtlucetl Dy UniaA syilems SolMare Cpnpmy (8001969-0]31 xwa,unil<tliysems.oom BJi,lgenry ADDmisal Services File Na.0300312 Page#4 NOT TO BE USED FOR MORTGAGE FINANCING PURPOSES RCCIRCRTIaII Clllultl111ev anon un.e .. -- -- nanns nrr RMIJNL RCPURI FIM aY 0300312 Property Atltlress 6604 CarlLtle Pace CiIY Medranksbury Stale Pa Zip Code 17050 _ Borrower (if ap licable) WA Owner al Public Record Wesmafeg Carl L 6r. 8 Wlllkm EI. County CumberWnd Legal Description See Attached Deed Copy fmm Lssayment #201113988 -- As5¢55or5 PdR¢ # 38-18-1332-009 Tax Year 2011/2012 R.E. Taxes $ 1 546.00 (m/L) , Neighborhood Name Village Of Hoges[own Map fleference (38) IB-1332 009 Tax Map Census Tract 0118 07 , ,Occupant Owner Tenant Vacant Special ASSessments$NOne Known PUD HOA$N/A pet year per month ~ Property Rights Appraised Fee Simple Leasehold Other (tlescnhe) --- Assignmenl Type Purchase Transaction Pelirence Transaction Other (tlascribe) To Establish Value for Estate Purposes _ Is the subject pmpeny cugenlly ogeratl for sale or bas it been otleretl for sale in the twelve months prior to N¢ e8eclive date of This appreisal? ^ Yes ~ No Rep011 data Soume(5) Used oh¢nng prlC¢(s) and date(s) CPML shows no record of for sale Ilstmg o ONerwise 10 N past 12 months for Ne subjst address The pwpose of this a pzisal is to tlevel an opinion of Market Value (as tlelinetl), or Other (describe) This report rellecls the lollowinp value (il not Current sea comments) [-]Current (the Inspection Oale i5 the EHeMive Date) ~ Pelrospective ~ j prOSp¢CtIVe _ Approaches developed fa Nis appraisal XI Sales CanDarison Approach []Cost Apprc h ^Income Approach (See Reconciliation Comments and Scope of Work) Intended Use To establish most probable "Market Value" es tlefned by USPAP (contained wINN Nis report) as of Ne Date of Death of the decedent ('ctrl L. Wes(hafer Sr., whlUr was Febnrary e, 2012. -- Inlentletl Users( (by name or type) Estate of Cad L WeSNafer Sr, and oNer potential Intentletl Users whkh could he deta~mined by the Client at a later time. - Chenl Name Estate of Oar) L Westhafer 9r. Client Atltlress 6604 Qrli5le Pke, Mechanicsburg, Po. vo50 _ Client Contact Brad WesNahr Cliem Email WA A Riser Name G. Arth r CaWman, Pd. Cert.# RL-139916 q raiser Atltlress 163 N. Hanover 6trce Coddle, Pd. 1701:3 Note: Race ant the racW tour osilbn of Iha net hbomootl are not ap raisal factors. Location Urban Suburban Aural Propetly Values Increasing Stable Decllnin PRICE pGE One-Wit 65% Built-up Over IS% 25-75% Under 2$% Oemand5up I Shortage In Balance Over Su ly $ (000) (yrs) 2-4 Wit 5 % _ _ -Growth Rapid Stable Siow Marketing Time Under 3 mthv 3-fi mlhs Over 6 mths 75k* Low 0* Multi-Family 3 % Neignbonc~otl BOUntlarie6 Subject is slWatetl NW of Ne Medranksbag Bom, and Is bounded to the north by 660k* High 100+* Commercial 20 % - Skyline Dr; to Ne east. by S.R. 114; to Ne South by Woods Dr; to Ne west by Locust PoinC Rtl. 160-200* Pred. 60+* Other 7 % Neighborhood Description Sub)ect is situated in a resNentlal neghbomood M mixatl style single (amity and wmmerdal properties, It Is on a heavily traveled major hghsvay being S.R. 11. Major roadways, evnpkayment shoppln9, and stleools are wlNin reasonable tlrtvlnq distance. UBiides as well as Flre and polity go[ec8on are presentantl adequate for the area. Markel Conditions (inclutlirg support for the above conclusions) FmDloymenL mtg rates 8'nventorirs have rem bred falrty stable In Ne area, and alNCUgh _ Merest rates are Bucyating and actNay is sbva, the market It slow, but stable. Apprectation has had no Inurcese over the past 2 years, and some areas are experienurg deprecfa values. Marketirg time far simlWr properties woukl be up [0 180 days. Dimensions 105.0 F x;15.0 L x 105.0 B z 215.0 R Area 22,575.00 Sgft $hap¢ RsmnguWr VIeW RP5ldentlal/Commercial _ $peghc Zanmg CIa53Iht13llo0 R 3 2onin Descri lion Residential Permitted Zoning Compliance ®tegal legal Nonconforming (Gand(atheretl Use) Nc Zoning Illegal (describe) Is the highest and hest u6e of the subject pmpaty as improved (oraz proposed per pWns and specilirations) the present use? Yes No II No, describe Utilities Public Othep (describe Public Other describe Off-site lmpmvements -TYPe public Private Eleclriciry Water Street Paved ® [f Gas Sanitary Sewer qg yes I FEMA Special Flood HaaaN Area? Yes No FEM4 Flood Zane % FEMA Map # 42041C 0256E FEMA Map Oale 03/16/z009 _ Are the utilities and oil-site improvemzMs typical for the market areal Yes No It No, describe AN there any adverse site conditions or exlerral Wctors (easements, encroachments, environmental coMilions, land uses, e1cJ? ] Yes ~ No II Yes, describe None Known, but AI50 see Text Addendum Page..... - Units One One ith Accessory Unit Concrete Slab Crawl Space Foundation Walls Stone: Average Floors CDWin/Wtl: Fair # of Stories Two Fuli Basement Padial Basement EMerior Walls Brkk: Avenge Walls PWs[er: Poor to Falr Type ®Del. Att. S-DeVEntl Unit Basement Area 1000 (rrylJsq. h. Root Surlace Metal: Average TrirtvFinish Wood: Fair Existing Proposgtl Under Cansl. Basemen) Finished 0 % Guders 8 Downspouts Aluminum: Average _ Bath Floor Vinyl/Cpt: Fair Design Style) Traditlowl ONSide En /Exit Sump Pump Window Type Dbl Hung Replacement: Avenge Bath Wainscot N/A Year Built 1870 (rtyl) Evidence Pf InfesUtion Storm SasMnsulaletl Thermo Car Slora a None Epedive Age (Yrs( 30+ Dam ness $etllement Screens Some Driveway # of Cars z+ Allic None Healing FWA HWBB Padiant Amenities Wocd$tave(s) # 1 _ Driveway Sunc~e macadam Urop Stair Stairs Other Fuel Oil Fireplace(s) # o Fence some Ch. unk _ Garage # of Cars ®Floor _ ScNtle Cooling Central Air Conditioning PatioNeck N/A Porch FrySidJRear Carport # of Cars Finished Healed IndiVitlual ONer Pool N/A Other N/A AIL Det. ^Buill-in A pliances 2 Petri erelOr 2 pan a/Oven Dismvazher Disposal Micro wave Washer/Dryer Olner (tlescrihi:) Finished area above Brdtle contains: a Rooms 4 Betlropms 2.00 Bath(s) 2224 Square fe el of Gross Living Area Above Grade _ AdOilional lectures (spedial energy elliclenl items, etc.) None Observed Describe the contlili0n of the properly (including needed repairs, deleriorarion renovations, remodeling, etc.) See IEKt Addendum Page.... Are there any physical tleliciencies oratlverse corMilions that aXecl the livability, soundness arstruclurelintegrity olthe ro er ]Yes®NO II Yes, describe None observetl..also 9ce tent atltlastlum page '- Ones the property generally conform to the neighbomcotl (Nnctiorel uFily style contlitio us can t ucfon Ic I' ~' Yes n No If No, describe -- Ixev ovoel B-H Agency Appraisal $ervices File NO.0300312 Pogo 85 RFSIIIFNTIAI CIIMMDRV 11DOGnICn ___ FEANRE SUBJECT ____--..--_ __ ....... ...... COMPARABLE SALE # 7 .. .........~ e. a vna COMPARABLE SALE # 2 rnea uduwlz COMPARABLE SALE # 3 Address 6609 Carlisle Pike Merhanksburg, Pa 17050 Proximity 1o Suhjecl Sale Price $WA Sale Price/Gmss Liv. Area $WA sq. tt. 330 W. Main Street Mechanl¢Iwrg, Pa 17055 2.60 MI $190,OD0 $38.32 sq, fl. 31 E. Keller Street Madtanksburg, Pa 17055 2.87 Ml $9D,000 $34.27 sq. fl. __ 911 E. Maln Street Medranksburg, Pa 17055 __ 2.78 MI $193,000 $53.06 sq. tt. Data Source(s) VedllCdtOn $Otlfge(3) VAWE ADJUSTMEMS Sale Of FirencinB Concessions Date of BaleRme DESCRIPTION CPML &CCCH DrNe-by &t. Inslaection DESCRIPTION +(-)f Adlmenem FHA A 03/05/2012 CPML &CCCH DrivPby &L Inapeaian OESCRIP710N +(-)f Adiusmuni Conventlonai N/A 02/19/2012 CPML &CCCH Drive-by Fxt. Inapettian DESCRIPTION +(.)SACiusrment Cazh N/A _ 01/10/2012 ' Location gverage Superior -5000 SUperbr -5009 5uperior -5000 Leasehold/Fee Simple Site View Design (Style) Duality of COnSIrpClien Actual Age CoOtlilico Above Grade RaOm COUn! Gross Living Area Basement & Finished flocros Below Grade Functional Utility Healing/COOling Energy ENicient Items Garage/CarpoO Po(eNPaliWOeck FxteROr Flnish Flrepleces,ett. Fee SYnpk os2 acre (rtirL) PPSbentlaVCPmmerclal TraditlrxNl 2 Story Average to Perbd arN 191 yrs. (ML) Falr Total Bdrms, Baths 8 4 2.00 2229 sq. IL Full Concrete None Fair to Average FHA/Na Central Ab Nme ahserve0 None 3Cvrtl.Fadaes Brlde None Working Fee Simple 0.40 nue (m/L) Resbentlal ThNUonal2 Slaty Averega l0 PeROtl Bu 112 yrs. (m/q Fatr to Average Total Bdrms. Baths 12 6 3.00/2 3653 Sq.lt. Full Concrete None Known Average XWBB/NO Central Air Nate Known 2 Car Det. Pmh/EnC.Pmryaalmny Bride (2) FVepkces N/ SWO -550 -21435 350 WA -560 Fee $ImOk 0.11 acre (MU Ressioentlal Tratlltbnal 2 Story Average b PaRotl Bul 112 yrs. (m/L) PoIr Total Borms. Baths 8 3 2.00 2fi26 sq. fl. Full Concrete None Known gverage HWBB/NO Cattral Alr None Known 3 Car pet. Cvm.PatWCvrd.Pwch Brkk Nane Known 4107 _ _ -6030 0500 2000 Fee Simple ~ 0.23 acre (ML) RealdeMlal/Canmertial Trotlltbnal2 Story pverage b Parbd Buil 102 yrs. (m/Lj AvemgeJGOOO - Total Adrms. Barns Il 3 2.00 2695 sq, h, Full Concrete Nane Known Average Hw Paalators/NO C.a Nare Known 2 Cdr Det. Cvrtl.PorcNPOrch ~~~ Vinyl ~ Norre Known _ 3100 _ _ ~ -20000 _____ -]065 _ ___ -3500 11}__ 3000 I 2500 I Fente/POOUetc. Net Adjustment (Total) Fence Fevre + - $ 96035 Fence + - $ -94310 Nane Known + - _ N/A '$ -269fi5 = Adjusted Sale Price of Campamhles Net Atlj. 32.88% Gross Atll. 32.88% $ 93965 Nel Adj. 10.48% Gross Atlj. 24.03% $ 809'0 Net Adj. 18.86% Grass Ad j. 30.88% $ 116035 - I(~tlid ntlitl not research the sale or Vansfer hatory of the subject property antl comparable sales.ll not explain _ My research tlid tlitl not reveal any rior sales or trznslers of the suhjecl property for the three years ripr to the elfedive dare of this appraisal. Data Sources CCCH Assessment Retards _ My research tlitl tlid not reveal arty Orior sales or tramlers of the compa261es sales for lheyear priorto the dale of sale al the comparahle sale. Data Souce(s CCCH Assessment Records -- Repodthe results of the research and arel sis of the prior sale or lanster history of the suh~ecr properly antl comparable sales (repot additional prior sales on page 3) ITEM SUBJECT COMPARABLE SALE # 1 COMPAMBLE SALE # 2 COMPARABLE SALE # 3 Dale of Prior Sale/fmnsler Price of Prior Sale/Gamler Data Souroe(s) Elledive Dale 0l Dales Source(s) 08/24/1979 56,300.00 CCCH Assessment Records 03/27J2012 Unpuhlishetl Unpubashetl _ Unpublisha7 Unpublished CCCH Assessment Pecords CCCH Assessment Records 03/22/2012 03/22/2012 _ 05/06/1997 __ 51.00 _ CCCH Assessment Records _ 03/27J2012 Analysis ol0ri0r sale or1rans(er history of the suhleM properly and c o Sable sales __ $ummary of Sales Com orison Approach ApDralser seardled CCCH sales remms as well az multFlat tar the best comparables b be subject of the anatysis. _ Approlser found it haM m fmtl sulFabk comparabks of recent sales for the subject properly, due to condition, laation, age and size. The mmparoble _ pmpertk5 used in this analysts are in my opinbn Me best aval6ble at the present, antl having bear sold wimin Ilse mast resent months. All are relatNe in prodmiry, wiNin the Same market area, and very simlNr In nature, style, ate, etc Adjustments have been nwde to aanpensate for diRerenms In me mmparohks where necessary, Due to overall andiFbn of the subject, a modest Flgure of;15 p/ sq. R was used to ceKulme above groantl finished Ilving area in excess of 100 sq, ft ;10,000 D/ Sae or froctbn thereof waz used m wlalate difference in slWS. Comparable ttl had 3 full baths and 2 half hams. No adjusbren[s were made far number of rmms or bslraans, but rower merall sq. foobge was considered. Condttlon was werifletl by Ra31Wr comments and multHis[ interbr photos. Dates of sale are From county sales dab not muttl-lat. Some adjustment pertenbges are higher than normally expected due m necessary atlJusbnen6 aM lads of better mmparobks. Indicated Value by Sales Comparison Approach $94,000.00 L~11""~Y°'9P'~ Form produced ay Unltt4 Systems SOrM'N company lap0)969-a]2)wrx.unilearyslelro.mm (Rev OWpa) a-N Allmcy Appraisal Sen¢es File NO.p3pd312 Page x6 RESIBFNTIAI SIIMM~RV eooppepenp ueonor Indiwtetl Value by~ $aln Comparison Approach S 9a ODd W Cost Approach (Ittlevelopetl) $ N/A Income Approach llf tlevelOped) $ rv/q Final Reconciliation See'Final Reconpllla[bn" on 7eM Adtlentlum page... -- - 'his appaisal is made ®^as is", ^ subject to CpmDlellon per plans and speciliatiore on the basis of a hypothetical contlilion that the improvements have been complere4 . ^suhjecl to the following repairs or alte2tions on Ne basis plahyppthMical conditionthaUhe repairs or attentions nave been completeQ or ^suhjecl l0 the lollowing requiretl inspection based on Ne exlnordirary assumption Char the condition or tleliclency does not require attention or repair See Text Pdtlendum e... ---- This report is also suhjecl to plher H Olhelical COntlitions an4/ar Fxtraordinary Assumptions az specified in the alnched atltlentla. Based on the degree of Inspection of the sW)aq property, Oafined Scope of Work, Statement of Assumptions and Limping Conditiare, and Appraiser's CeRiflcations, my (our) Dpinipn of the Martel Yalue (o{ olfler specifietl value type), as defined herein, of the real property that is the suhlett of tNs re~.poR is $ ga,oDO.oO , as of March 16, 2072 ,Which Is the etlacthre date of this appraisal. If indicated above, this 0 inion otValue is stmjact to Flypothelieal Conditions and/or EtlnoNhary Assumptions Included in this report. See attached addenda. A True and complete copy of this repotl connins v total pages, including the atlachetl exhibits (indlwtetl below) which are considered an integral pan of the report IDis apprzisal report may nm be properly untlerstood wilhoW reference to the Inlormalion cantaineo In Ne complete report. ®SCOpe of Work ^AdtlI110nal Sales AdtleMa ®Deed/Legal DesvlpNOn ^ Hypplhelical Contlili0ns ®Namative Atldentla ^ ^ Edraordinary Assumptions ®Pholograph Atltlenda ^ _ _ _ ®Limiting COntlitions/Cedilications ®Map Addenda ^ ^Cost Addenda ®$kelch AddeMa ^ ^Income Atldenda ^Flootl Atldenda ^ Provide adegwle Inform lion for the client to replicate the below cost figures art calculations. Support louhe opinion WSile value(summary of comparable land sales or tther methods for estimatin site value) rv/A ESTIMATED AEPflODUCTION OA AEPIACEMENTCOST NEW OPINION OF SITE VALVE ........... .......... _$ rv/n - Source of cost data N/A. Dwelling S . FI. @ $ _ $ Duality rating Irom sort Service EffettWe date of cast data Sq. FL @ $ _ $ = Comments on Cost Approach (gross living area calcuations, depreciation, etc.) ~$ _ Due to the age of the subjeQ Impmvemen[s, the Cost Approach to value vas Garage/Corpora Sq. FI. @ $ _ $ not used. The Cast rwdr is ally talsldbed (of tlwdllrlgs of "New _ Tohl Estimate OI Cost-NeW = $ l(/q Construction"or for art actual physial age of less than fve years. It S[he less Physical Functional External opinbn of thl5 apprai that the "CAS[ ApDroadt" to Valve B inadequate and Depreciali0n I = $ ( ) not apprownce In an Analysis Wadwepmg &Impovements of the actual Depreciaretl Cost of Improvements ,,, - physiol age of this subject, art would rwt yield an acNrece represenlatbn ___ 'AS-is"Value of Site Improvements _ $ of Market Value. tt vaWs therefore not oanslderetl, _ $ Fslimaling Remaining Eonomic Lile WA Years Indicated Value by Cosl Approach ,,,,,,,, _$ N/A .................... Estimated Monthly Mar tfteM$N/A XGmss Rent Multiplier N/A =$N/A Indicated Value by Income ADDreach Summary of Income Approach(inclutling support for mallet rent and GRM) See'Flnal RecondWthn"on Text AdtleMUm Pagr--.... Is the developer/builtle[in canVOl of the Homeowrurs'Association (HOA? Yes No Unil type(s) Detached Attached __ Provide the lollowing inlottnalian for PODS ONLY Il the developerPouilder is in control of the HOA antl the subjett rpDedy is an anarhetl dwelling unit. _ Legal name OI project This entlre seQlon B N/A to the sub]eR props Total number 01 phases Total number of units total number of units sold - total numberolunils rented Tonl numberof units for sale Daly sources _ - Was the projett aeated by the cpmerslOn of existing building(s) into a DUD? Yes No II Yes, tlale of conversion. _ -Does the prajeal conninan multi-tlwelling unils7 Yes No Dansource(s) Are lheunits, commonelemenls, andrecreatiowl lacilifies rom Isle? Yes NO If No, describe lhestalus Of completion. Are the common elements Ieasetl to or by the Homeowners'ASSOCiatlon? Yes No II Yes, describe the rental terms and options. Describe common elerdenls antl recreational lacililies. t:Jp°"~g°$t°$ Form pmduaetl Oy Unlled syskms 9otfxare COmpmY(BOOI969-6)2i wxx.unitetlxyskms.com (aev Ofi/da) e-H Agency Aepraisal Services File NO. W00312 Page h] scoPE of woNN the Scope of Work is the type and extent of research and analyses pedohnetl in an appraisal assignment that is requi2tl re produce credible assignment results, given the nature of the appaisal problem, the specific 2quiremen6 of the intended user(s) and the intended use of the appaisal report. Reliance upon this report, regamless of how acquired, by any parry ar fgrany use, other than those specified In This report by the App2lser, is prohihiteo. Tne Opinion of Value that is the ronclusion of this report is credible only wiNln Ne context of the Scope of Wark, ENective Date, the Dare of Report, Ne Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions anNor Fxl2ominary Assumptions, and the Type el Value, as deline0 herein. The appraiser, appraisal firm, and related parties assume no phligation, liability, ar accountability, and will not be responsible forany unauthorized use of this report nr its conclusions. Addltianal Comment9 (Scope al Work, Ex4eardlnery ASaamptbna, Hypothetical CDndiNane, ek.): A physlml Inspecton of the subject properly was made and although due diligence was exercised, the appm'ser 5 not an expert or certified in such matmrs az pest Inf2sYanon and control, swaurel engineering, roofing and other metlranlals of me properly. No responslbYMy shall be assumed by the appraiser for defects and mntlitlons not disclosed or reatliM apparent h the course of a normal app2lsal Inspection. Appraiser Is not qualified as a builder pr contractor, buikding inspeCmf Or Whale hevae IrxSpator, W h01rM inspeNal speoalLSt, clod 1185 done a IIm1[si Vlsllal InSpeLtldl W the pmporty boking for obvlws mrlditims, and tar Me purpose of tlalermlrling an opinion of V8Ue~ 110lnspecaon pf cloy crawl space (if present), Or Inm hidden or COI1Peakd areas Wds made. The apPralSer does no[ test appliances, plumbing, ha3ting / atr mntlltbning or electrkal System. The apD2ner rksee a limited visual inspection of the roofng from the ground, and is rot quallflai m ascermin mndltbn of same. The purpose of an appraisal inslaeGion is m asmrtaln loadon, size of trnprovements, physlo characteristks and generel cond'hions of the property. Alm see tad addendum page for mndleons of appraisal. Seller mrxessbns are reretNey cnmrmn In cols marketplace, nomwlly in the form of Buyer cbsinB costs assistance, Ii has become more arts more common m see cbsinq ms[ a55isTance on an agreanent of sak, but usually rot exceeding the allowahk guldellnes of up m 6YO. These concessions affect seller net, but do not nemssarlty have any effect an the actual sak prices. No adjustment Is normalry made If me assistance falls wkhln mess pa2meters. STATEMENT OF ASSUMPTIONS Apo LIMRIN6 CONNITINNS • The appraiser will not be responsible formatte2 of a legal nature (hat aged either the property being apprised pr the title to it. The appraiserassumes That the title is good and marketable and, Therefore, will ngl2ndef anyopioions about the title. The property is appraised on the baa~,is of it tieing antler responsible ownership. • The appraiser may have provided a sketch In Ne appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist Ne reader of the report in visual¢ing the property and understanding the appaisers determination of its size. Unless otherwise intliatatl. a land Survey was not pedormed. • II so indicated, the app2iser has examined the available flood (naps That are provided by the Fede21 Emergenry Management Agency (or otherdata sources) and has noted in the app2isal report wheNer the subject sire Is located in an itlentifietl Special Flood HazaN Alea. Because the appraiser is not a surveyor, he or she makes no guarantees, express or Implied, regartlinA Nis determinatign. • The app2iserwill not gNe testimony or appear In court beeline he or she made an appraisal of the property in question, unless specific anangemenls to de so -_ have been made beforehand, oral pNerwlse required by law. • If the cast approach is included in This appraisal, the app2iser has estlmatetl the value of the land In Ne cost approach at its highest and 6es1 use, and the improvements at Neir contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. Unless oNelwise specifically indicated, the cost approach value is not an insu2nce value, and should not be used as such. • The appraiser has oared in the appaisal report any adverse contlitlons (including, but not limited te, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed dating Ne inspection of Ne subject property, or that he or she became aware of curing the normal research involved - in performing the appraisal. Unless otherwise stated In Na appaisal report, Ne app2iser has no knowledge of any hidden or unapparent conditions of the - property, or adverse environmenal conditions (includinA. butnol limi2tl to, the presence of haardqus wastes, toxic substances, etc.) that would make the _ property more or less valuable, and has assumed Nat rhea are no such conditions and makes no gua2nlees or war2nties, express or implied, regarding Ne condition of Ne property. The app2iserwill oat be responsible forany such mndigdns Thal do exist or for any engineering or testing shat might be required to discover whetherauch conditions exist Beaune Ne app2iser is not an expert in Ne field of environmental hazaNS, Ne appraisal report must not be considered as an envimnmen2l assessment of Ne property. - • The appraiser obtained the information, estimates, and oDlnigns that wee exprossed in the appraisal report from sources Thal he or she considers to be tellable and believes them ttl be true and comecL The app2iser does not assume responsibility for the actuary of such items that. were lurnishetl by other parries. • The app2iser will nal disclose the contents of Ne appraisal repod except as provided for in the Uniform S2ntlartls of Professional App215a1 P2clice, and any - appliahle tede2l. state or local laws. • If this appaisal is Indicated as subjectro sallsfac2ry completion, repairs, orarte2lions, the app2iser has based his or herapp2isal report ono valuation conclusion on the assumption that completion of the Improvements will be pedormed in a workmanlike manner, • An appraisers client is Tne party (or parties) who engage an aDP2iser re a specific assignmeN.Any other parry acquiring This report from the client does not become a parry to the app2iserclienl relatlanship. Am/ persons receiving Nis app2lsal repotl beeline a(tlisclosure requirements applicable to Ne app215ers client do nol6ewme Intended users of Nis report unless specifially itlentifietl 6y Ne client at the time of Ne assignment. • The appraiser's written consent and approval must be obained hetore this appaisal report can be conveyed by anyone to Ne public, through advertising, public relations, news, salPS, or by means of any other media, or by its inclusion in a private or public tla2base. • An appaisal of real pmperry is nota'home Inspection' and mould not be conslmetl as such. As pan of the valuation process, the app2iser performs a non-invasive visual Inventory that is not intended la reveal defects or detrimental conditions That are not readily appa2nt.'fhe presence of such conditions or defects could adversely atlect the appraisers opinion of value. Clients with contemn about such potential negative factors are encou2getl to engage the appropriate type of gxpart to investigate. g.ry Agenay Appraisal Services File NoA300312 Page#0 NEFINRION OF MARKET VALUE' Markel value means Ue most probable p0ce which a property should bring in a competitive and open market untlerall conditions requisite to a Lair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not agecled by undue stimulus.lmplicil in this tletinition is the consummation of a sale as of a specified date and the passing of tlge trom seller to buyer antler conditions whereby: • Buyer and seller are rypiplly motivated; • Bolh parties are well In4ormed or well advlsetl andacting in what they consider their own best interests; • A rPasonaole time is allowed for exposure in the open mafrcet; • Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and • The price represents the normal consideration for the property sold unaVacled by spectal or creative financing or sales concessions granted by anyone assoclaled with the sale. "This definition is from regulations Dublahe~ by federal regulatory agencies pursuant to Title XI of fhe Flrancial Institutions Reform, Recovery, and Enforcement Acl (FIRRFA) of 1939 between July 5, 7990, and August 24, 7990, by me Federal fleserve System (FflS), National Credit Union Administration (NCUA), Fetlaral Deposit Insurance Corppratlon (FDIC), the Office of Thdtt Supervision (OTS), and the OVice of Comptroller of the Currency (OCC). This tleflnilicn is also reierenced in regulations jpinlly puGished by the OCC, OTS, FRS, and FDIC on June 1, 1994, and in Ne Interagency Appraisal a0tl Evaluation Guidelines, doled October 27, 1994. APPRAISER'S CERTIFICA710N -1 certNY tllaR to the beat el mY knarvladAe and belief: • fie statements of fact contained in This report are tme and coned. fie cretlihillry of this report, for the slated use by the stated user(s), of me reported analyses, oplnicns, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartnl, and unhtasetl professional analyses, opinions, and conclusions. I have no present or prospective interest in the propeM that is the subject of Ibis report and no personal interestwim respect to the ponies involved, I have no bias with respect to the propeM that is the subject of this reDOrt or to the parties involved with this assignmem. My engagement in tha assignment was not contingent upon developing or reporting predetermined results. My compensalibn forcomplefing this assignment is not contin9entupon the development or reporting of a predetermined value or direction in value that favors the cause of the diem, the amount of fhe value opinion, the adainmentof a sliputated result, or the occurrence of a subsequent event directly related to the intended use of This appraisal. My analyses, opinions, and conclusions were developed, and this report has been prepare4 In conformity with Ne Uniform Standams of Professional Appraisal Ptaclice that wee in effect at fhe time Ibis report was pmparetl. I did not hose, either partially or completely, my analysts and/or me opinion of value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either Ne prospective owners or occupants of fhe subject property. or of the present owners or occupants of the properties in the vicinity of the suhjecs property. Unless otherwise indicated, I have made a personal Inspection of the property Thal Is the subject of this report Unless otherwise indicated, no one provided significant real property appaisal assistance to Ne parson(s) signing this cerOficalion. Adtlltional Certifieatlons; Apprelser(s) signature has been tlyRaF/ signed M samretl rntgwres. APPRAISER Signature Name c. nun Company Name Company Atldmss Telephone Number (717)293-1000 ex[216 Email Address 'bhapp Isar®mrrrmnnet Date of Signature ono fleport o3/z3/zolz $ate Certtiitalion # RL•139418 or Slate License # State PA Expiration Date of Certification or License oW3o/zo13 Suhlecl Inspection ® Interior and Exterior ~ Exterior Only ~ None Idspetti0n Ddi¢ March lfi, 2012 SUPERVISORY APPRAISER (DNLY IF REOUIREN) Signature Name _ Company Name Company Adtlmss Telephone Number _._ _ Email Address Date of Signature State Certification # Of State Lltenee # Stale Expiration Date of Certification or license __ Subject Inspection Interior and Extedor Exledar Only None Inspection Date __ Farm prmucea M Unlceo 9ynlems SoIM'are Compare/ (e00) Sae-B)21 wxw.uniteasyslems.mm tae+06109) B-H Agency gpptaisal Services Fila NO, 0300312 Page#9 TEXT ADDENDUM '. Borrower/Client N/A Address 6b04 Grlisle PIkE - _ UOlt NO. N/A ____ City Mechamabum County Cumberlantl State Pa ~ ip Cotle 17050_ Lender/Client Estate of Url L. Westhafer sr. ---- arwn yr me amrrturemtnl5: Home is in fair condition with no actual physical, functional or external obsolescence, other than years oP deferred maintenance. Home at one time was two units, but is now a single family home. interior is in need of total renovation and updating m bring it up to today's s[antlartls of average Oo good condition. TWo kit[hens are present, but neither is updated [o today's suandaros. Plaster wall and ceiling damage Is evident in most rooms, being cracks, roughness or holes. All flooring Is outdated and worn and in need of replacement. Bathrooms are antiquated, and main kitchen Is the better of the two, but has no updatetl equipment; 2nd kitchen is very antiquated w/metal cahinetry, etc. There is a fireplace In the parlor, but tloes not work, instead it has a gas stove in [he heEtrth, which does work and offers supplemental heat. No repairs were in progress. Quality of construction is average to the area and period. DEFINITIONS AND DATA SOURCES: EXPOSURE TIME: For the appralsetl prOpertyr the PXpOSUre time, based on the experiences of other :,Imilar properties In [he same or similar neighborhoods is es[Imated ro De at three [o six months. Exposure time is backward looking, when; there is historical data available that provitles a reasondble intliwtlon of the amount of Ume that would have been involved to market the subject property being analyzed, and obtain a sale as of the effective date of the appraisal, This tlata has been considered and used In this estimate. MARKET TIME: Marketing time on the other hand is fornard looking, and is expressed as an estimate (projection) of the time that would be required [o market the suhjeLt property and obtain a sale. In this context, it should be noted that t have adhered to the definition of "Marketing Tme" as pU[ forth by the "Appraisal Standards Board" and Included in this report. This definition advises that marketing time does not begin until Rvo things take place: (1) an offering of the property at a pace that marketing participants find acceptable, and (2) an effective marketing plan is implemented. SCOPE (EXTENT) OF APPRAISAL: In the preparation of this appraisal, I have made a physical inspettion of the site and the improvements (if any). I have traveled the neighborhood and if necessary, made appropriate observations or notes. Oats sources employed in addition were the zoning map or offker and ordinance far the municipality, the recorded deed or legal description, the tax assessment parcel records, local multi-fist records, and the FEMA maps for the location, if required. Consideration has been given to the highest and best use of the property, and all three approaches to value, wdh application to those most relevant and applicable to the valuation of the subjeR. 'Data referring to Predominant Occupancy, Single Family Age and Pacing, Present Lantl Use and Changes are reflecting statistics for township/borough/general area, not for precise subjeR neighborhood. Other aspects of research and analyses relating [o the Scope of Work performed as to the development of the assignment, and results and conclusions of this report, are found antl disclosed In other sections throughout. CCCH &CPML are acronyms for the Cumberland County Court House antl Central Penn Muni-Lust respectively. These were the primary sources usetl Io secure property data. In addition, already verified Infortnauon and data from my own files was used if needed, and where appropriate. All. information developed wes Independently veriFled where public sources ditl not provide needed verifcatlon. Imay have contacted listing or sale agents or other parties to the transactions, if S felt it necessary to verify tl;eta listed in CPML, as well as any suspected unordinary seller concessions. In the valuation process, all appropdate value approaches, or their exclusions are mentioned in appropriate sections oP the report. CONDITIONS OF APPRAISAL (DISCLOSURE): The appraiser(s) Is unable to know or verity, and In most Instances unqualifietl to determine or vertty any insulation or "R" factor; also the presence of urea forrtvaldehyde foam insulabon (UFFI), any wood Infestation or causes thereof, any lead based paint, any type of mold or mildew, anV asbestos, the presence or amount of any radon, polyclorlnate0 biphenyls (PCB's), chloroFlurtrrarbons (CFO's), leaking storage tanks (above or below ground), and soil contaminates or any type of contamination. The quality of any drinking water cannot be tested or verified by [he appraiser(s). The appraiser(s) has no expertise and is unqualifetl to make any assumptions, statements, or warranties as to the condition of any on or off site septlc/sewage system if present. The appraiser(s) is not qualified to test for any contaminates in, on, or arountl the property, dad can make no assumption as to whether or not they are present. It is to be noted however, that if any of the afore mentioned items are present, the market value could be adversely affected or violated, The appraiser(s) has made every effort to look, notice and tlocumen[ if observed, any apparent or unusual appearing circumstance in, on or around [he property at the time of the inspection process. The appraiser(s) has only consideetl the dwelling and Items pertnanendy attached as realty. Personal or other items not pertnanenUy attached such as refrigerators, washers/dryers, window air conditioners, free standing stoves, portable dishwashers, etc. were not given value consideration in the aDOralsal process, Also NO VALUE is given as to storage sheds, pools (above or in-ground), swing sets, normal fencing, or other items or exterior structures of perceived value, unless speciFlrally noted in the report. UUlitles were on O time of inspection and all plumbing, heating, air conditloning (if present), mechanical and electrical systems are assumed to be functional to the best of the appraiser's knowledge, however no warranty or expertise is stated iri this report. Line adjus[menis are not market extracted values due to lack and inconsistency of adequate market data, and therefore are subjective in nature. FINAL RECONCILIATION: This report is a Summary Appraisal Report. In the opinion of the appraiser(s), [he "Sales Comparison Analysis" representr the best indication of market value for the subject, as tleFlned in the "Statement of Limiting Conditions" contained In th5 report. This approach to value was given the strangest consideration in estimating the suDjecYS market value as of the date of the appraisal. The "Income Approach [o Value" was not considered, as [he area is predominately owner occupied, therefore limiting the amount of available rental data that would be necessary to accurately complete [ha[ approach to value. PRIVACY NOTICE: Pursuant m the G2mm-LeadrBilley AR of 1999, effeUNe 7uty 1, 2001, app2lsers antl all providers of persorel nnandal :ervicaz are now required try fine21 law m inform meV Uients of polities with regard m the prNacy of dlent mnpuNk personal inmmtatlon. In the murse d resmrch for this appraisal, we may mlkzt what k known az "nonpudk persorel Informadm.' Tnis inmmsttion Is used m facilitate me service Nat we provitle, aM may Irtdt'de informatbn prwkletl m us bJ you, a Irdkatly provided m us from others wlm your authoriratlon. We do not discbse arty nonpublic Pr+sonal infometian obmmetl In the course of our engagement m noreffllWtetl Nird partles, Except as necessary or as required by law, A necessary discosure world be m an indepeMmt mnlractor, or In coma situatkns m third party mrsukants wig would reed to know certain informaton m assist us In providing these appraisal Servloas m you. Stnukl a disclosure of Mls nature m any person or Flan ass5tirg In the app2lsai process be nscessary, such persons shall 6e aMised that all Information is m he malntalrxed In strkx mnfWence wimin the corm, A dhdosure rslulred by law would be one that is ordered by a mart of competent antl legal jurisdiRion, with regard to a legal action to which you are a party. We will retain records relating to the professional services that we have provitletl for a reasonable [Ime. In order to proteR year nonpublic personal infortna[lon from unauthorized access by others, we maintain physical, electronic and procedural safeguards [ha[ comply with our professional standards, to Insure security and the integrity of your infortnadon. Form proaueetl M Ilnilea Systems Soaxar Compery (a0al 9fi9-0727 xww.uniteasystemrpam B-H Agency Appraisal Bervices file Nc. 0300312 Page N10 SUBJECT PHOTOGRAPH ADDENDUM Barmwer/Client N!n -- Adtl(e53 6604 Cadlsk Plke U011 N0. WA -_ City McUanlabwg County cumlauknd State Pa Zi? Cade voso _ _ LentlerlCllent Estate of Cad L. westhahr sr. _ _ - Front Vlew Rear View Street Vlew Form pmBucea aY VeBna Systems Sa9xare Cmnpaey(800)969812] xww.unile0syslem+.mm 0300312 INTERIOR PHOTOGRAPH ADDENDUM Borrower/Client NIA - - AdtlC3SS 6fi04 Carlisle Pike _ Wit N¢. NIA Clly M han n rg C¢unry Cumberland $lale pa Zip C¢d¢ 17050 Lendei7Clienl Estate of Carl L. Westhahr SC _ - gtchen #1 Beproam#P LNlnp Roam Master BeOrosm Ballroom #3 Form pmEUCaO by OOIaG Sysbms Solnveb Camparry (800) 989-8121 xww.unileErysums.com Fiampla st Plaster Damaps In many room: (tlvlnp Room CeilMpl B-H Agenry Appraisal Servit¢s Flle Na. 0300312 Page#12 INTERIOR PHOTOGRAPH ADDENDUM Bonawer/CIieN L Atltlress 6604 Carlisle Pike Lnit No. N/A qly Mechanlaburg COU01y Cumberla~ $nle Pa Zip COtle 17050 Lentler/Client Estate of Carl 1. Westhakr 5r. SRtlny Roam gtehen #Z BaNraom Nt Famtry Room Batlhroem+Y2 Form pfMU[eE W OpIhA 6yslems Soexen Camperry I6C01969.6721 mvw.unlledssyslems,rom CMce/Computer Raom B-H A9uncy Appraisal Services File No. 0300313 Page N13 SKETCH Borrower/Client N/A Addf¢ss 6604 Grlisle Pke Uill Ne. N/A g'Ity Mechan'abmg County (LmberkrA Sute Pa Zlp Cade vd6o Lender/Client Estate of Carl L WesNater Sr. b iOReM floz lyryus a_ ADOw Gidiq a]o- m ei q Cw0. b to ISP SIY~ e ae b Frriflwr ~ FWNed h ppp+T @uzd siv CmvM Pmts +ea T fA1111R[Iti: SkelGi~ taFPJI M]n C0161L11f4JMd6aMPlLS VedIkU Cy aPIXO~]4r MlYrp M6sKKCtlM ~9d4 AREA CALClflHi1ONS. SUHIMARY t)¢S 'Ip0.f00 SY[0 NN'T01aii 61.61 liset Ploe[ 12a0.00 i2a0.00 GLS 6iaae6 Yloos 9]1.00 )H.00 p(P Cov<ad Pe w6 6600 Coviied Poee- 60_00 Cev<xed Po xc! ]4.00 148.00 TOTAL LIVABLE (roudsi) 2724 uvtrds AREA BREALmOWN ~M~. wll $IbtUN9 YS Zit lleex 1].0 1 31.0 629.00 6.0 a 21.0 126.00 16.0 z ]].0 195.04 ]stood Plecx 11.0 1 16.0 1]6.00 21.4 z ]6.0 196.00 5C~wl~atS Totil (rauMed) ~ 2724 F4im pmtluatl Oy U0lktl Systems 546wue Cwra6~y (BOO)9b9-¢iti wrm.untletlryslems.oam 9-H Agency Appraisal Services File Ng. U3003R Page H1G COMPARABLE PHOTOGRAPH ADDENDUM Borrower/Client 1A Atltlnss 6fi09 Grlisle Pike URiI N0, N/A _._ City Medaan'[sburg _ Cpunty Cumberland Slate Pa Zlp Code 17050 Lentler/CIIeN Eztate of CarlL WesNafer Sr. Sales Comparable 1 FmntYlsw Atltlress: 330 w. Main Street Prox. Ib Subject: 2.60 MI Sales Price: $ 1a000o Gross Living Area; 3653 Total Rooms: 12 Total Bedrooms: 6 Total BaNrooms: 3.q0/z Locati00; Superor Phoro was downbatletl from Flle tlata to tleplR property a[ [Ime of sale. Sales Comparable 2 Fmnt View AtltlfeSS: 31 E. Keller Street PmX lp SubI6cC 2.87 MI Sales Price: $ 90000 Gross Living Area: 2626 Total Rooms: B Total Bedrooms: 3 Total Bathrooms: z.0o LOCdlIOU: Superior Photo was tlownbadetl ban file data to depict property a[ time of sale. Sales Comparable 3 Fmni Vlew Atldmss: 431 E Maln Street Pro%. to Subject.: tae MI Sales Price: $ 143000 Gross Living Ansa: x695 Total Roams: n Total Bedrooms: 3 Total Bathrooms: 2.00 Location: Supeior Photo was tlownbatletl from file data to depltt property at time of sale. Form pm9uree by Unlha SpUms sNMart Compury (e0pt 96FW21 wxw.unikEryaNms.<om B-H Agency ADDnisal Services File No.0300312 Page #15 LOCA710N MAP Form pmtlucetl b/UniMtl Systems SDllwm Compapy (BOtl)969-8121 wxw.uniletlrysams.wm e-H Agenry Appraisal Services File No. 0300312 Page #76 q ~ 135gB 1i PernssrN by/Msa lo: Satan E. 4edern, TuquL'e Salt Locnft Gyro Hnrrnburq, PA 17709 Deed ~~ ~~~S~tl Parcel7D p38-.18-1331-009 This indenture.' made the• ~da8y of in the year of our Lord%tW0 rhoueahd and eleven (2011), CARL L. WESTHRFER, SR ,,, Wi~oviCr, by and through R.OHZN S. PIACINB, hie Attorney aR>Fabti-gureuant to a Power of Attorney dated February 21;,-2006 and recorded simultanaoualy herewiEh.:in.tke~-Rncorder of Deeds Office of Cumberlantl County, Pennsylvania, Grantor and, CARL L. WESTHAFRR, SR., widower, se to a 60k undivided interest, and -7ILLIAM H:~,WE51'HAFER, a married man, as to a 4ok undivided intaxeebi~'~as=i'E~riants in common, Grantees R'itnesseth, That the Grantor, for and in consideration of the sum of One and No(10a ($1.00) no2lara, lawful money of the United Staten of America, unto him well and truly paid by the Grantees at or before the sealing and delivery hereof, the .receipt whereof is hereby acknowledged, has granted, bargained and sold, releaead and confirmed, and by these presents does grant, bargain and Ball, release and confirm unto thf9 Grantees, their successors and assigns, ALL THAT CERTAIN lot of ground situate in the Village of Hvgeatown, Township of 9i lver Spring, County of Cuyab~erLand, and Commonwealth of Pennsylvania, bounded and deacxi6ed as follows, to wit- BOUNDED on the south by State Highway Route 11, formerly Highway Route 34; bounded on the east by a public alley; bounded Foml pmtlueetl by ^nlletl 9ynems Soilwan Company (800) 969ARi wxw,unNeryslems enm BJI Agency Appraisal Services File No. 0300312 Page #17 on the north by a public alley known as Rocky Alley; avid bounded on the west by land now or foxmerly of the Snowden he ire. Said tract of land fronts one hundred E1ve (1051 feet, more or lees, on said 6tate Highway, and extends iwo hundred and fifteen (215) feet, more or lees, in depth, and Having thereon erected a two- atory brick dwelling house. BEING the same premiseeahnch SGYCE ANN': pALESE, by her deed dated Duly 30, 1979, re)naini.ng of~-readtd in the Recorder~e Office of Cumberland County, Feiineylvaliia, Sn Deed Book P2 s, page 725, greeted and conveyed unto CARL L. wESTHAFER, SR. and FATRICIA A. WESTHAPER, his wife..,: PATRICIA A. WESTHAFEIR died on February 5, 2005, thereby vest:ingstitle in said property to CARL L. HESTHAFER, SR., the Grantor herein. A Power of Attorney dated February 21, 2006, auChOrfalny ROBIN S. PIACINE to act ae Attorney-in-Fact for CARL L wESTxAFER, SR. ie being recorded simultaneously with this anstrucaent`. in the Office of the Recorder of Deeds in and fdY Cum~erand County, Pennsylvania. TRIS TRAN88ER 28 BYZIiPT:'1Ca="+1,F:'-:T!~ CHILD. TO HAVE RND TO HOLD the 9afti~.,lo described, with the messuage or;texce hereditamenta and premises "htirebjy:-gY intended so to ba, with the appu=Cen their successors and a~~ignsii~ta:aru' behoof of the Grantee a, thBi;P~sU'cCee 88Tw8827 PARffi7T AND ar pieta of ground above ant thereon erected, nted, or mentioned and ncee, unto the Grantees, far the only proper use and ore and assigns, forever. AND the Grantor, £oz himself, his heirs, pereonz[1 representatives and assigns, does covenant, promise a[nd agree, 20 and with the Grantees, their successors and assigns, by these presents, Chat he, the Grantor, his heirs, personal representatives and assigns, all and singular the he:reditaments and premises hereby granted or mentionedand intende3 so to be, wiCh the appurtenanoe6;-untothe-Grantees; their successors and assigns, against him,"the Grantor, hie .$eiss, personal representatives and aealgns,, and against all and every person and persona whomeoaveY~lawfullyclaim>-ng ;or to claim. the same oz any part thereof, by,. frorn orunder Lim; her, them cr any of them, shall and will, 'Subject ae aforeeaid, WARRANT and forever DEFEND. Form pl[EUng Ey IlnihG SyMms Sollware CanPaAY leoo) 9S9A1P1 vm~w.gnieGrysUma.[gm B-N Age acy ADD~aisal Services Flle ND. 030312 Pag¢ k18 In witness whereof, Che Grantor has hereunto set his hand and seal. Dated the day and year first above written. Sealed sad Delivered in the Preeenee ofe N~ __J~~ ~~D1T (REAL) -CARL L. WESTHAFER, SR. by hie ~; ~. _..~AC,torney-in-fact, ROHI:N S. PTP:CINE I hereby certify that the peCise residence of the Grantees herein ie ae follows: c/o Carl L We'etksafar, ar. 6604 Carlisle PZke Mechan~C6btix§;...PA 17050 Attorney for Grantees Form pmEuceC by UniNn Systems SpM~ue Company (800)9b9-8]2l wxw.uNlatlayslems,com BAi Agency Fppiaisal Services Fge NO, 03C0312 Page X19 APPRAISER Folm pmtluntl tlY Wi¢tl 3yskms Sottxua Campap (a00) 869-0]P] wxW.uniletlsyeleme,[om ~>G~u~ ~~ ~~s I - a-- © MsTBank 499 Mitchell Road, Millsboro, DE 19966 Adjustment Services Phone 888-602349 F ax (302) 934-2955 August 30, 2012 William B. Westhafer 6604 Carlisle Pike Mechanicsburg, PA 17050 Re: Estate of Carl L Westhafer, Sr. Social Security_201-18-4801 ' - -'safe of Death: February 8.2012 Dear Sir or Madam: Per your inquiry on August 21, 2012, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership {Names ofl Opening Date Balance on Date of Dearh Accrued Interest Total 2. Type ofAccoura Account Number Ownership (Names ofl Opening Date Balance on Date of Death Accrued Interest Total Checking Accotmf 935727 Robin S. Pacine(POA) Carl L Westhafter, Sr. 04/0//1979 $4,379.80 $ .00 $4,379.80 Savings Account 15004212420068 Robin S. Pacine(POA) Carl L Wessthafter, Sr. 01/162006 $]4.97 $ .00 st MEMBERS 151 fEDEAAL CREDIT UMON REGULAR SAVINGS ACCOUNT: Account Number/Suffix 281383-00 Date Account Established 03/10/2006 Principal Balance at pate of Death $5.00 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $5.00 Name of Joint Owner None Date Closed 04/09/2012 LOAN ACCOUNT: Account Number/Suffix Date Opened Principal Balance at Date of Death Loan Type Collateral Secured Interest Rate Name of Co-Borrower Date Closed 5~4 ~, i-~ 3 281383-01` 3/13/2006 $4491.83 Home Equity/Contractual Pleclge of Shares 6604 Carlisle Pike, Mechanicsburg, PA 17050 5.25% None 04/09/2012 'LOAN DOES NOT HAVE LIFE COVERAGE. MEMBERS 1sT FEDF_RAL CREDIT UNION ~S~~-~. Lending Insurance Slupport Specialist September 13, 2012. Estate of: CARL L WESTHAFER SR Date of Death: 02/0812012 Social Security Number: 201-18-4801 5000 Louise Drive I?O. Box 40 Mechanicsburg, Pennsylvania 17055 (800) 283-2328 wwwmemberslst.oxg _ Slcr~~~ ~, I ~ ~ ~ W n ~°~ 'a o rt . N (D J N O m ~ m m ' N o - p~ , 41 N (D • D U~ ~ ~ rt~ J 'r 0' O" m' ~ ~p ~ nna r p'N N N `rdm3 ~ H w ~ ~ N m m D an d c in O ,, ., . m m m m ~w m a o 2 C m aoo~ N me m m m~ a mo. m m~Fm~ ~ A N N~~ A C N ?mtn~0 C C~ 7 X91 N (O C J a a mam ~ <O N a a»~ 7 a ~ S ~ m ~ OON (~ o ? m^J .D ~ N m N N O c~ S m 2 ~ °~ Ot 0 ~ ~' o~vm' °o D < ~ o ~~ ~ ~ w am ~Q. ` ~ o P? `~°o.x ~ m O ~° m _ tj. m O' ~ a Z 0 (NIA N ~ a~~~°X ~ ~ wQp fn x o ~ v, ~ ~ m o x J ~° °~ a N m ~v a OJ m3-..~-„ .09 X30. ~ A~ OC~?~j m n ~~ ~ A 2 2 O a ~ N o , N O ~ Zp V1 O ? ~ O~ m 7 ,~ a O O~ O G a~ c o o N 7 3 aN ^.a m - Z m~mm m °k S -~ ,. O p v~ fns , W '~T ~ m a,< m ay ~ N ~ N ~ - N ~ a ~ in o- ~ ~ .,, '0 m m y°=N m ~ TCi 7 m O m N ~~ Q O C a A N ~ No3oco s d m G (p O N ~ C ~ ~ A r: ~ fD O ~ N C`i m Ep ~ Z N N ~ rt 0 O O ~ ~ M ~ -1 O N N '~IIGHNInRK® Dater, 02/21/2012 This Month Gross payment amoun£ 214.88 Net payment amount 214.88 ~C7~cu~tn,Le ~ ~ C~ b a3sog~ ~ ___ ~lalpezzi ~~cn~~c~l ~Ioa~e 8 Market Plan. Way Mechanicsburu. PA I www {717}697-4696 Owner, Apria 20, 2012 Brad Westhafer 6fi04 Carlisle Pike Mechanicsburg, PA 17050 Kyle This is the anal statement fox the funeral services of Carl L. Westhafer, Sr. We sincerely appteciate the confidence you have placed in us and will continue to assist you in every way. PROP£SSIONAL SERVICES: Services of Funbral Airector/Staff $5,475 A0 PUNEAA4 HOMI$ SERVICE CHARGES $5,475.00 SELECTED MERCHANDISE: Stainless SteelCesket $3,650.00 l2 ga, Galvanized Steel $1,925,00 Sea ofTranquigityltegisterPackage $195.00 C03T OF OUR 9ERVICES,'EQUiPMENT, AND MERCHANDISE THE , THA'I' YOU HAV E SELECTED 511,245.00 CASH ADVANCES: Rt the timefuneral arrangements were made, we advanced certain p ayments to others as an accomodatian. The jolla4ving is an accounting of those charges. $48.00 Certified Death Certificates Newspaper Nvtiees -Patriot $414.18 Newspaper Notices -Sentinel $t 75.43 ClexgylMass Offering $150.00 $75.09 Musician $245.00 Flowers TOTAL CASH ADVANCES AND SPECIAL CHARGES $1,127.41 CONTRACT PRICE $12,372.61 HISTORY: 0 211 2120 1 2 Payment Payment $2,000.00 0 211 4120 1 2 Payment Homesteaders Life Company $3,316,60 03i05r2012 Payment Payment-Carl Westhafer, Jr. $265.00 03/11/2012 Paymem Cumberland County VA $100.00 04/05/2012 Payment Metro Bank $3,300.00 04/05!2012 Payment Robin Piacine $91.01 04/06/2012 Payment Robin Piaaine $3,300.00 TOTAL AMOUNIT' DUE 50.00 Ifyou have any questions or concerns regarding this bill, please call our office at (717) 697-4696. --ENROLLMENT' FoR ---- ----HOMESTEADERS-L-IFECOMPAN~'------- GROUP INSURANCE TO P.O. BOX 1756/DE6 MOINES, IOWA 50306/800-477-3633 PROPOSED INSURED (Please Prrnt) ~ ,~' , r - itial Sex Birthdate'(M/D/1~ I n ' Age SS No. .F y Fvst ~ Last p ~ ~ ~ f. ~fi} !ell, rr~ Rv j,~ !~3 !.i`.a ;l f~Y ~ J \?:.f ` Residence- No. and Street ' City or Town 'State Zlp Phone No. APPLICANTIOWNER(IfOtherthanPraposedlnsured) ;, ~ . ' r , ~~ /y } ,,} y ,j , { t ~ '~ ffl% v ~' /3 'FLI! g.J a ~/r`f ~ is a.f W`/ - -.~ Last,,,r First Initial ^J :r' Address fi A~ - SS No. ~'-'~~'~'~'"~~I' ~' - - ~ "' ` Zip State Relationship to Insured ~~ City r.7 ^" r %r s BENEFICIARY _ Tz ro!> %/'~' - ° 1 i ~ = ment under any assignments, remaining proceeds are to be paid (After a Relationship to Insured p y to the estate of the insured unless a beneficiary is spec'rfied above.) R E Q U E S T E D B E N E F I T S ~^ SINGLE PAYMENT PLAN 0~ if the insured does not sign the enrollment form, the initial face amoum of the certificate will be equal to 1.005 times the premium paid ^ Certifical:e Face Amt. $ !~., 4~_•~~ ~j~ for all issue ages. ^ Rider Premium $ <~~~1 ^MULTIPLE PAYMENT PLAN (The proposed insured must sign the enrollment form to qualify for the Multiple Payment plan.) Years Premium Face Amt. $ Payable __ Premium $ DEATH BENEFITS ON THE MULTIPLE PAYMENT PLAN ARE LIMITED AS FOLLOWS: Years Premium Pavable Less than 5 years 1st Year = 50 % of Face Amt. 2nd Year = Face Amt. 5 years or greater 1st Year = 35% of Face Amt. 2nd Year = 70% of Face Amt. 3rd Year = Face Amt. If the following questions are both answered "no;' we may issue a certificate providing an immediate death benefit equal to the face amount. OPTIONAL HEALTH HISTORY (Multiple Payment Plans) 1. Is the insured now bedridden, or currently admitted to or been advised to enter a hospital, nursing home, hospice program, or any extended care facility; or been diagnosed as having or been treated for AIDS or ARC? ^ YES ^ NO 2. Within the past flue years has the insured been diagnosed or treated for any of the following ailments? Heart Disease Livf:r Disease Alcohol Abuse Circulatory Disease Kidney Disease Drug Abuse Stroke Anf;mia Nervous Disorder Lung Disease Cancer [] YES ^ NO Diabetes If death by accident during the limited period, the face amount is payable. Payment Method ^ Monthly ^ Annually ^ Semiannually ^ Quarterly ^ Multiple Biil - (List other policies for PAC or MB) ^ Direct Bill ^ Preauthorized Collection (PAC-See Reverse) Dividends ^ Purchase Additional Insurance ^ Accumulate at Interest ^ Paid in Cash ^ Reduce Premium Replacement-Will the proposedcertificate replace any existing life insurance or annuity contracts? ^ Yes <I~ No (If Yes,° complete replacement papers) DECLARATIONS-To the best of my knowledge and belief, all statements and answers on this enrollment form are complete and true. It is agreed that no insurance shall take effect until the premium ha.s been paid and a certificate has been issued while the insured is living. I certify, if I am applying for insurance on betlalf of the insured, that I have an insurable interest in the proposed inst~edltf~'g, and have full authority to use his/her funds as premiums on the insurance applied for. I have paid $~T ~ It t is enrollment form. ,.' ' '. r ~' ~°~ Date ~~>c~l4 Signed at ~ f ~ ~t r"/ ~^" r ' '~ ` ~ State '' /,. City ~ .:, -.., ~4 t~ " "~t-~' ~ r /;~., "~~, `~ Si nature of Pro osed Insured Signature of ApplicanVOwner (If other than Proposed Insured) 9 P Agent's Statement: By my signature I certify that, to the best of my knowledge, all information contained in this enrollment form is correct, was recorded accurately, and confirm this enrollment form was signed in my presence. ~~---°-^lr^. T ~- 'i {j /'°^" '~' ~ ~( 'y ,,;v ..^ Secufity Option f s.,,a s ^ Advanta e O tion r - Agent Number Prod Code Mkt. Code g p Agent's Signature GP-201-PA Copies:White-Homesteaders;White-Homesteaders;Pink-Provider; Canary-Owner Rev 0709 _ - HOMESTEADERS LIFE COMPANY P.O. Box 1756 I Des Moines, IA 50306-1756 1800-477-3633 1. IRREVOCABLE ASSIGNMENT TO FUNERAL HOME/MORTUARY. The- undersigned hereby:. irrevocably assigns, (Note: This form does not assign death benefits to the funeral home.) ! !O r~"" the 'transfers, and delivers to ~f ~~ .~~f Y~..r~.~v~~ 1" "~ ~ (Funeral ome/Mortuary) ~~ f ownership rights under the policy/certificate insuring the life of ~~~ ( `mot''"'' ~'~'""`' °"~ . (Insured Name) Said assignment shall be contingent upon the Furieral Home/Mortuary assigning ownership rights to the Trustees of the Funeral Assurance Trust in accordance with paragraph 2 below.lretain the rightt:o change the beneficiary/assignee of the pelicy/certificate to the funeral home of my choice. Notwithstanding the foregoing, the undersigned shall retain physical custody of the policy/certificate of insurance. I UNDERSfiAND THAT, BY ASSIGNING.,MI' OWNERSHIP RIGHTS TO THE FUNERAL HOME/MORTUARY, I CANNOTir~,URI2ENDER MY POLICY/CERTIFICATE FOR THE CASH VA4UE OR RECEIVE ANY REFUND FOR ANY PREMIUMS PAID AFTER THE 30 DAY RIGHT-TO-CANCEL PROVISION DESCRIBED IN THE POLICY/CERTIFICATE. ~~ 1 i= 7 ~~ / ! Date Signature of Policy/Certificate Owner 2. IRREVOCABLE ASSIGNMENT TO TRUSTEES OF FUNERAL ASSURANCE TRUST. In accordance with paragraph 1 above and as a representative of the funeral Home/Mortuary listed above, the undersigned hereby irrevocably assigns, transfers, and delivers to the Trustees of the Funeral Assurance Trust, as Nominee, under the Trust Agreement dated April 1, 1995, (conformed copy of which appears on the reverse side hereof), the ownership rights under the policy/certificate insuring the life of the insured as specified above. This Assignment shall be irrevocable and will not be altered, amended, revoked, or terminated, in whole or in part, by the undersigned. The undersigned hereby renounces for himself any interest,: either vested or contingent, iricluding any reversionary right or possibility of reverter in and to the policy/certificate assigned to Trustees, and any power to determine or control, by alteration, amendment, revocation, or termination, or otherwise, the beneficial ownership or control of the policy/certificate. SignaturHome/A~ortuary Representative Date Policy/Certificate Number ([o be filled in by Homesteaders Life Company) ACCEPTANCE. The Trustees of the Funeral Assurance Trust have agreed pursuant to the terms. of said Trust to accept ownership bf the policy/certificate assigned herein. The Trustee shall be„deemed'to have accepted this assignment upon receipt by said Trustees of a properly executed assignment in the Home Office:pf Homesteaders Life Company and upon issuance of the policy/certificate assigned hereunder. 3/70 H245-FLEX ®HLC, 2007, All rights reserved. No use or reproduction without express permission. Copies: Original -Homesteaders Life Company; Canary -Funeral Establishment; Pink -Policy Owner