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HomeMy WebLinkAbout12-13-12Ex (a1-1o) ~ REV-1500 ~ 1505610143 Lii OFFICIAL USE ONLY PA Department of Revenue pennsylvania county code veer Fee Number Bureau of Individual Taxes °rFAR,ME"~°rAE~E"~E PO 80X.280601 INHERITANCE TAX RETURN 2 1 12 0 0 1 0 2 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 191 18 2823 11 29 2011 11 20 1921 Decedent's Last Name Suffix Decedent's First Name MI SHUMAKER ELIZABETH I (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ® 7. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-62) 4 Limited Estate ^ ^ qa, Future Interest Compromise ^ 5. Federal Estate Tax Return Required 12 82 - ) (date of death after 12- B Decedent Died Testate ® ^ 7 Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes f Trust) - h C A - (Attach Copy of W Ip ttac opy o ( ^ 9. Litigation Proceeds Received ^ 10. betwaen12V31-910 andt (tl~atgs,f death ~ ~ ~. Election to lax under Sec. 9113(A) f1 (Attach Sch. O) r CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TF~INFORMATIOfl~J-IOUL'61B~ Name Day~n~elephorte-lflum~r ~ ROBERT P KLINE 71~ ~~0 ~4,(h r;r First line of address 714 BRIDGE STREET Second line of address PO BOX 461 City or Post Office NEW CUMBERLAND Correspondent's a-mail address: State 21P Code PA 17070 ,~rr I r~ R~jl$fiE~bF WILLS U~EtQjJLY -'i^E "~'t ~:~ ~ C'3 ~ ..y1 C? ,~„~ G_ F._., ~ Ca -v -~ cI'1 cn o ~ cn DATE FILED TO: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of prepay other than the personal representative is based on all information of which preparer has any knowledge. SIGNATU F PER ~PONSIBLE FOR FI URN DATE „/~ji 7 _ c Earl Eugene Shumaker /~.-I/- a~/~ 5 112 East High Street, Enola, PA 17025 SIGNA E OF REPARE DER T%AN~REPRESEN~iATIVE DATE 1 ~-- ~~~ lhC~ _ Robert P Kline )'L^ ?'~- Z=.~ 1'Z ADDRESS 714 Bridge Street, New Cumberland, PA 17070 1505610143 Side 1 1505610143 J w~ J 1505610243 REV-1500 EX Decedent's Social Security Number oecedern's Name. SHUMAKER, ELIZABETH I __ 191 18 2823 RECAPITULATION 9 4, 0 0 0. 0 0 1 __ ....................... _ ..............__ _ _ ....._ _....... Reat Estate (Schedule A). ...... 1. 2 Stocks and Bonds (Schedule B) .._ _ _. _ _ ............................................... ..... 2. 3 Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)....... ... 3. 4. Mortgages & Notes Receivable (Schedule D) .................................................... ..... 4. 6 6 0 2 9 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............ .... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ........... .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested ........... .. 7. 8. Total Gross Assets (total Lines 1-7) ............................................................... ...... g. 9 4, 6 6 0. 2 9 2 1 , 413.7 3 9. Funeral Expenses & Administrative Costs (Schedule H).........._...._ .......... ..... ..... 9. 7 6 2 3 4 1 3 0 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ................._.... . .... 10. , 11 Total Deductions (total Lines 9 & 10)............_ ...................................... ....._ .. -11 1 5 2 , 1 7 6 . 0 7 12. Net Value of Estate (Line 8 minus Line 11) .............................._.......... ... ...... .. .12. - 5 7 , 515.7 8 13. Charitable and Governmental Bequests/Sec 91 13 Trusts for which an election to tax has not been made (Schedule J) ............................................ ..... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........................................... ..... 14. - 5 7 , 5 1 5 7 8 TAX COMPUTATION • SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable 16 at lineal rate X .045 . 17. Amount of Line 14 taxable at sibling rate X 12 17. 18 Amount of Line 14 taxable at collateral rate X .15 18. 19. _... _. Tax Due _ _ _. _. _19. 0 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ^ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21 - 1 2 - 001 02 Decedent's Complete Address: DE EDENT' NAME Shumaker, Elizabeth I STREET ADDRESS 801 North Hanover Street CITY STATE ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 2, Line 19) (1) 0.00 2. Credits/Payments A. Prior Payments 8. Discount Total Credits (A + g) (2) 0.00 3 Interest (3) 0.00 4. It Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) O.O O Make Check Payable to: REGISTER OF WILLS, AGENT. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :........................................................................_..._ _ x b. retain the right to designate who shall use the property transferred or its income :................................... x c. retain a reversionary interest; or......_ ... .._ ............................................................................................... x d receive the promise for life of either payments, benefits or care?._... _ .. ...............__ .. _......_........ x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................................_..._.....__... _................ x 3 Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?...... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................_...._ ..............._.._........._.............................................. x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETUR 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 January 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 regwrements 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 [o or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0 percent [72 P.S. §9116 (a) (1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116 (a) (1.3) . A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by bloo or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TA% RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE FILE NUMBER ESTATE OF Shumaker, Elizabeth I 21 - 12 - 00102 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which rs jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold. Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM DESCRIPTION NUMBER 710 Wentzville Road, Enola, PA 17025 (East Pennsboro Twp, Cumberland Co; Parcel #09-0834-204) Copy of Appraisal Attached VALUE AT DATE OF DEATH 94.000.00 TOTAL (Also enter on Line 1, Recapitulation) ~ 94,000.00 SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. COMMONWEALTH OE PENNSV~VAN~A PERSONAL PROPERTY ~NHERI~ANCE TAX RETURN RESIDENT DECEDENT '.. .FILE NUMBER ESTATE OF Shumaker, Elizabeth I 21 - 12 - 00102 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM DESCRIPTION NUMBER 1 PNC Bank #50-0377-5859 VALUE AT DATE OF DEATH 660.29 TOTAL (Also enter on Line 5, Recapitulation) I 660.29 SCHEDULE H FlJNERAL D(PEFrISES & COMMONWEALTH OF PENNSYLVANIA /"~.~YI'NIS~~ ^^~ INHERITANCE TAX RETURN ~' J RESIDENT DECEDENT ESTATE OF Shumaker, Elizabeth I Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION NUMBER FUNERAL EXPENSES: A. 1 Sullivan Funeral Home, Enola, PA B. ADMINISTRATIVE COSTS: ~ Personal Representative's Commissions Name of Personal Representative(s) FILE NUMBER 21 -12-00102 AMOUNT 9,234.77 Street Address City State Zip Year(s) Commission paid 2 Attorney's Fees Kline Law Office 3 Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant 7, 500.00 Street Address City State Zip Relationship of Claimant to Decedent 4 Probate Fees Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7, Other Administrative Costs 1 Magisterial District Court #09-1-03 362.50 255.50 TOTAL (Also enter on line 9, Recapitulation) 21,413.73 Schedule H Funexal E~enses & COMMONWEALTH OF PENNSYLVANIA Ar,~'n;,,y,~y,~/+..,~,. ~n~ INHERITANCE TAX RETURN F4A111 IJY G11vc ~17O1~ RES~DEN7 DECEDENT ESTATE OF Shumaker, Elizabeth I 2 PPL Electric Utilities 3 East Pennsboro Twp Sewer/Sanitation 4 PA American Water Co 5 Postmaster (certified mail) 6 Debbie Lupold, East Pennsboro Twp Treasurer (county/township tax) 7 Debbie Lupold, East Pennsboro Twp Treasurer (school tax) 8 P. Scott Archibald Real Estate Appraisals FILE NUMBER 21 -12-00102 1,021.25 597.00 142.34 5.75 470.42 1, 599.20 225.00 Page 2 of Schedule H SCHEDULEI DEBTS OF DECEDENT, MORTGAGE COMMONWEALTH OF PENNSYLVANIA LIABILITIES, & LIENS INHERITANCE TA% RETURN RESIDENT DECEDENT FILE NUMBER ESTATE OF $humaker, Elizabeth I 21 - 12 - 00102 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM DESCRIPTION AMOUNT NUMBER 1 PA Dept of Public Welfare -TPL Section (Class 3) 25,608.93 2 PA Dept of Public Welfare -TPL Section (Class 5.1) 105,153.41 TOTAL (Also enter on Line 10, Recapitulation) I 130,762.34 ~tt,~x i11 ~.n~ C7~ ~~~~:mPnt I, ELIZABETH I. SHUMAKER, of the Township of East Pennsboro, County of Cumberland and State of Pennsylvania, make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all Wills by me at any time heretofore made. 1. I direct the payment of my just debts and funeral ex- penses as soon after my death as may be convenient to my Executor hereinafter named. 2. I give, devise and bequeath all my property and estate, real, personal and mixed, to my husband, Glem W. Shumaker. 3. In the event that my husband, G1emW. Shumaker, does not survive me; A. My sons, Edward .Tames Shumaker, of Glen Burnie, Maryland, and Earl Eugene Shumaker, of Eno la, Pennsylvania, shall have the right to take such of my household goods, clothing, jewel- ry and other tangible property intended for personal use or adorn- ment at the appraised value thereof and shall be charged therefor in the distribution of the residue of my estate. Any of such prop- erty that shall not be taken by my sons shall be sold by my Execu- tors hereinafter named and the proceeds shall be added to and dis- tributed as part of the residue of my estate. B. My said sons shall have the option to retain and to have awarded to them in equal shares my residence. If they do not choose to retain said property, it shall be sold by my Executors hereinafter named, at public or private sale and the proceeds shall be added to and distributed as part of the residue of my estate. 4. I give, devise and bequeath the residue of my estate in equal shares to my said sons, Edward James Shvmaker and Earl r`u Eugene Shumaker. If either of my said sons shall predecease me and ~"~' ~~ 2 leave issue to survive, such issue shall take the deceased parent's r n, N 'T'`~ GR :s7 ~-^ share by representation per stirpes. If either of my said sons ~, Zy, {~~~ shall predecease me and leave no issue to survive, his share shall ~ < © ~ be paid and distributed to the surviving son or his issue who shall ~ ~. ~ ~~ take the same by representation per stirpes. 5. I name, constitute and appoint my husband, G1ennW. Shumaker, to be the Executor of this Will. If he shall not survive me or not qualify as Executor, or, having qualified, shall die, re- sign or be removed, I name, constitute and appoint my sons, Edward James Shumaker and Earl Eugene Shumaker, to be the Executors of this Will. If my said sons shall not qualify as Executors, or, having qualified, shall die, resign or be removed, I name, constitute and appoint Cumberland County National Bank and Trust Company, of New Cumberland, Pa. to be the Executor of this Will. I direct that my personal representatives shall not be required to file a bond. IN WITNESS WHEREOF, I hereunto set my hand and seal this S ~"' day of ~~-~{'~~~ 1973. ~~~ ~~ ~i ~'~/~ (SEAL) iza et I. $ umacer Signed, sealed, published and declared by the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as witnesses. l !Ll~ -2 202-DT-Dead-Fes Simple. FLenry Hall, Inc., Indiana, Pa. ~~jis ~Inbenture, MADE THE ~ g day of -N'I a~ in the year of our Lord one thousand ndne hundred Forty-six BETWEEN BLANCHE SI~UZ;1Ai{ER, 1'iidow, of the Township of East Pennsboro, Cowlty of Cumberland and State of Peruisylvania, party of the first part, A Iv D GI,EP,IPd S9. SIiU'aI.4ILER, of the same place, _and-,);lizabeth I. Shumaker, his lrife, of the same places parties of the second part, WITNESSETH, that the said party of the first part, for and in consider- ation of the sum of One Dollar (~~1.00) and other valuable considerations, lawful money of the United States of America, well ¢nd truly paid by the said part ~ es of the second p¢rt to the said party of the first part, at and before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged, has granted, bargained, sold, ¢Ziened, enfeo$ed, released, conveyed and confirmed, ¢nd by these presents do es grant, bargain, sell, alien, enfeo,¢, release, convey and confirm unto the said pares of the second part, their heirs and assigns, ALL That certain tract of land situate in the Township of East Pennsboro, County of Cumberland and State of Pennsylvania, more particularly bounded and described as follows, to wit: BL+'GI1dldIbiG at the corner of State Road and lands now or former- ly of Charles A. Souders and Pviary F. Souders, his wife; thence along State Road south seventy-five (75) degrees fifteen (15) minutes west three hundred thirty-three and four-tents (333.4) feet to a stake at the corner of State Road and land now or former- ly Robert Bretz; thence along said land now or formerly of Robert Bretz south fifteen (15) degrees fifteen (15) minutes east two hundred thirty-two and five-hundredths (232.05) feet to a stake at corne?• of land now or formerly of Robert Bretz and land now or formerly of Caleb S, Brinton; thence along said land now or former= ly Caleb S. Brinton north seventy-five (75) degrees fifteen (15) minutes east three hundred thirty-three and four-tenths (333.4) feet to a stake and the corner of land nocv or formerl~r of Charles A. Souders and Pdary F. Souders, his wife; thence along said land' nocv or formerly of Charles A. Souders and Llary F. Souders, his wife, north fourteen (14) degrees forty-five (45) minutes west two hLUidred thirty-two and'five-hwzdredths (232.05) feat to a stake. the place of Beginning. ' Having thereon erected a frame dwelling house and other necessary out-buildings., ' ' BL_PdG the same premises which Charles A. Souders and Mary F. Souders, his wife, by Deed dated the 10th day of May, 1937, and recorded in the Office of the Recorder of Deeds in and for said County of Cumberland in Deed Book "S", Vol, 11, Page 4913, granted and conveyed unto Blanche ShLUnalcer, party of the first part hereto. TOGETHER with all and singular the tenements, hereditaments and appurtenances to the same be- donging, or in anywise appertaining, and the reversion or reversions, remainder amd remainders, rents, issues and profits thereof : And also, alt the estate, right, title, interest, property, claim and demand whatsoever, both in law and equity, of the said party of the first part, of, in, to or out of the said premises, ¢nd every part and parcel thereof, TO HAVE AND TO HOLD the said premises, with, all and singlar the appurtenances, unto the said partg09 of the second part, the~;~~ heirs and assigns, to and for the only proper use and behoof of the said parties of the second part, tYleir heirs and assigns forever. under and subJect to the mortgage of Blanche Shumaker and Mabel SdcKeehan in the principal sum of X1300. duly recorded in the office ~f the Recorder of Deeds of Cumberland County, Pennsylvania,. And the said party of the first part, for hersalf, her heirs, executors and administrators, doe8, by these presents, covenant, grant and ¢gree to and with the said parties of the second part, tYLe3r heirs and assigns, that she , the said party of the first part, her heirs, all and singular the hereditamenta and premises hereinabove described and granted or men- tioned and intended so to be, with the appurtenances, unto the said parties of the second part, '. j,}eirs and assigns, against the s¢id party of the first part, and har heirs and against ¢li and every other person or persons whomsoever l¢wfully claiming or to claim the same or any part thereof, shall ¢nd will by these presents, Warrant and Forever Defend. IN WITNESS WHEREOF, the said p¢rty of the first part has hereunto set her hand and seal ,the day/ and~ye~a~r ~firy/~t' above w,,yr/'iJ{t'tgen.• ~. `/ Yi9glLs Sra1rD info BelEnsetD 1,~~',L~ki66(.C'[fi1S[_~-.L/~T~ILF:F_~e~~~lYr~Y• . .__ _.__._ ~A~L 6t sqs ~YtPrntr cE i1 S _.-. -~..r~_ .-__~__._____. 6m~7. .~.._ .. ' 1a_. __ _ ____,.._...-....~__.__._.__~_____~ l'\ j ._ ._._,_.._....___.___ fE13. ~\ .._ ___ _________ ____,~~_~. .__.~___~__ __..-_._~_____._.~_....._..._____ B~~I. Received the day of the date of the within or foregoing Indenture, of the said part of the second part, the sum of Witne `i State of PEDIIJSYLVAPIIA ss. County of CTlrlIBERLAI4D On this, the 18th day of May , 19 46 ,before me ASildred Hooey Stone the undersigned o$ieer, personally appeared BLAi~TCiPE SIitTP;1AI~'r',R, Fdidow, known to me (or satisfactorily proven) to be the person whose name 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 o$ieial seal. My Commission;r^,xpires__March 30, 1947 Title of 0$icer. State of County of On this, the ss. day of the undersigned o$icer, persorutlly appeared 19 ,before me known to me (or satisfactorily proven) to be the person whose name subacr%bed to the within instrument, and aekno2uledged that he executed the same for the purposes therein contained. In witness whereof, I hereunto set my hand and o$icial seal. ~~ ---- ----------- - - -- -----------------•---------------------------- spa,. Title of O$icer. CERTIFICATE'OF RESIDENCE 2 do hereby certify that the precise resid of the within named grantee is I+Zachanicsbur~, Pennsylvania, R. D, 9f4. 19 46, ' Attorney for---GX_an-t~efl.---------------------- '~r~]] a A W H .~ C[1 [5 o m o a ~ ;, .c ~ s~ ~ ~ m q - m a ` ~ .-- ~ s m t ~ of ~ r 1 m G7 ~ ~ ~ cc N , j ~ t' ti 'd 4-, [d -- y e~ W N f1 Q1 ~ L- - b • gC ~ .ri ~ a, .~ r+ o ~ o m ` ,~ ~ T ~ s~~,~ [~7 o a~ ~ ' ~'a ,, '` ~ d ,f".. O ~H ~ U O COMMONWE~A~LTH OF PENNSYLVANIA, l County of J RECORDED on this -_..--_!~- day of ---------- -° •-.-•-.-°- -------------- A. D. 19 ~ ~! in the Recorder's o$ice of said County, in Deed Book ~' Vol..----t 3 -----_.. Pa a ~~ ~ 9 ------------- -------------------- Given under my hand and the seal of the said o$ice, the date above written. -------°--~---=-~~-'-'="._'`-~., Recorder. Second Mortgage Property Value Analysis Report P. TE Fiie No. Shumaker Borrower Snllmaker, Glen W. 6 CII7 Property Address 710 Wertzville F City Enola County Census 42-41-101 Map Ref 09-14-0834204 Check one: X SF PUD ^ Condo 2~4 Units State Pa. Zip Code 17025 No. of Raoms No. of Bedrooms No. of Baths 8 4 1.5 rocs Living Area GaregelCarport Porches, Patio Gentrel Air: 1,854 Sq.Ft. None EnGPOrch ^Yas X^No Locatlon Uman X Suburban Rural Avg. F G Built Up Over 75% X 25%to 75% Under 25% Property Compatibility ~ X GraMh Rate ~ Fully Dev. Rapid X Steady Slow Generel Appearance of Property X Property Values Increasing X Stable Declining Appeal to Market X Demand5upply Shodage X In Balariw Over Supply Marketing Time Under 3 Mos. X 4£ Mos. Over 6 Mos. Present Land Use 50 %t Famiy 5 %2J Family 5 % _%C°Mo 20 %Commemal _ %mausmal 20 %vecaM _ % Charge in Present Land Use X ~ Not Likely Likely ~ Chg From to Predominant Occupancy Owner Tenant 1 %Vacant S!F Pdce Rng S 80 to S 250 125 =Predominant Value SIF Age 5 l0 80 Yrs. Predom. Age 50 Yrs. Note: Freddie Mac does riot consider race or the radar composition of Ne neighborhood to be reliable appraisal tailors. Comments on factors favorable or unfavorable, affecting marketability (e.g. public parks, schools, noise) Most amenities are located within a short .. SUBJECT PROPERTY Year Buig 1929 Units 1 Stoles 2 Avg. Properly Ragng P or Type (tleL, duplex, samudet) Detached Condition of Exterior ~ X 8 o Design (rambler, spltt) 2 Story Compatibility to Neighbomood X Ext. Wall MaCI. Aluminum Roof MaYI. Com shin Appeal and Marketadltty X Property inHUD-Identified BD'I Flood hazaM Aree? ~ Yes X No Special Energy-Efident Items None Comments (favorable or unfavorable including defened maintenance) The subject property appears to be maintained in below average condition cosmetic repairs and remodeling are needed. ~, . Item Su 'ect Pro Com arable No. 1 Com rable No. 2 Com arable No. 3 _ Address 710 Wertzville Rd. Enola Pa. 17025 1516 3rd St. Enola Pa 17025 424 Ridge Ave. Enola Pa 17025 607 State St. Enola Pa 17025 Prox. to Sub'. 1.70 miles SE 0.44 miles NE 1.15 miles SE Sale Price n!a S 97 000 +~'-?` S 106 000 -r S 106 000 Date of Sala Desch ion Desch 'on Ad'usfinerd Descd 'on Ad'ustmenl Desal tion Ad'ustment lime Ad'ust. n/a 9/2012-13dom 9/2012-CI Csts -3 1 B 5rz012-CI Csts -3 18 Location Suburban Suburban Suburban Suburban SitelView 0.60 Ac. I Comm 0.07 Ac. /Resid +3 00 0.17 Ac. /Resid +3 00 0.21 Ac. /Resid +3 DO A e 83 rs 92 rs 100+ rs 102 rs Condition Avera e- Avere e+ -10 00 Avera a -5 00 Avera e+ -10 00 Living Area Rm Total B-Rms. Baths Total B-Rms. Baths Total B-Rms. Baths Total B-Rms. Balls CountBTOtaI 8 4 1.50 7 3 2.00 --1,00 7 4 1.00 +1,00 8 5~ 2.50 -2,00 Gross Liv Aree 1 854 S .Ft. 1 302 S .Ft. +5 52 1 344 5 .Fl. +5 10 1 816 S .Ft. Air Contlttion None None None None Gera elCar rt None None None None Porches, Patio Pools etc. Encl Porches Encl Por, Cov Por +1,00 Cov Por, Patio Deck +1,00 Special Energy- Effcient Items None None None None Other None A liances •100 A liances -100 A liances -100 Net Ad'. Total Plus X Minus S -2 480 Plus X Minus $ -80 Plus X Minus -12 180 Sub Value Net=-3°h Grs=22° 94 520 Net=0% Grs=17° $ 105 920 et=-11°.Grs=19% S 93 820 ''~ Gen. Comments I have considered all of the comparables in my opinion of the most probabale sale price of the subject ' property. This appraisal is for the intended user only and is not intended for any other users. See notes attached ' The information shown on this repoA is derived from an inspection of the neighbomood and exterior inspection of the subject property and market comparables. The estimated market value rs based upon this information end me knowledge W the undersigned. This report B not to be construed as an appraisal report ~',,~ Estimat9'd''MarketVglue'3 94.000 asot 11/15/2012 Completed By P. SCf3TS'ARCMiBAt[~'~ TNe APPRAISER -RL-000060-L `~ Sgnature ~=.....--~!'.~-~~1-- Date 11/22/2012 ATTACH CURRENT DESCRIPTIVE PHOTOGRAPHS OF SUBJECT PROPERTY AND STREET SCENE Freddie Mac Form 704 1186 Produced by ClickFDRMS Software 800-622-8727 Page 1 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS EXTRA COMPARABLE5 4-5-6 File No. Shumaker Case No. 710 Wentzville 8onower Shumaker Glen W. & Elizabeth Property Address 710 Wentzville Rd Cih• ~~~~~ r~~~„ti Cumberland State Pa. Zip Code 17025 Lender/Client Kline Law Office Address 714 Bridge St New Cumberland Pa. 17070 Item Sub ct Pro Com rable No. 4 Com arable No. 5 Com arable No. 6 Address 710 Wertzville Rd. Enola Pe. 17025 2 State Highway Enola Pa 17025 Pmx. to Su '. 1.79 miles SE Sale Pdce n/a S 107 500 S = S Date of Sale Descri eon Descd lion Ad'ustment ~ Descrl tion Ad'ustment Descrl tion Adustment Time Ad~ust. n/a 9/2D12-73dom Location Suburban Suburban SdeNiew D.60 Ac. f Comm 0.28 Ac. / Comm +1 5D A e 83 rs 100+ rs Condition Avera e- Avere e+ -10 00 Living Area Rm Total B-Rms. Baths Total BAms. Baths Total B-Rms. Baths Total BRms. Baths Coum & Total 8 4 1.50 5 3 2.00 Gross Liv Area 1 854 S .Ft. 2 204 S .Ft. -3 5D S .Ft. S .Ft. Air CandAion None 1 Car Det. -2 00 Gar elCa h None None Porches, PaBO Pools etc. Encl Porches Patio +1,00 Spedel Energy- Efficient Items None None OBrer None A liances -100 Net Ad~. otel Plus X Minus S -14 000 X Plus Minus $ 0 X Plus Minus $ 0 Sub Value -- - - --- -~ - ' ~- Net:-13%Grs:18%! $ 93 500 Net:O% Grs:O% $ D Net:0% Grs:O% i $ 0 Gen. Comments Freddie Mac Fonn 104 1/86 Produced by ClickFORMS Software 800.622-8727 Page 2 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SKETCH ADDENDUM File No. Shumaker Case No. 710 Wentzville BortaNer Shumaker Glen W. 8 Elizabeth Proce"v Address 710 Wentzville Rd ~~^ Enola County Cumberland State Pa. Lo Cotle 17025 LenderlClient Kline Law Office Address 714 Bridge St New Cumberland Pa, 17070 _ _ 30' 0 Bedroom Bath Bedroom I Second Floor [Area: 900 ft~ Bedroom Bedroom 0 30' 30' 1/2 bath Kitchen Fatuity c First Floor [Area: 954 ft=j s' Dining Living m 30' s' ,~~ I Produced by ClickFORMS Software BOD-622-8727 Page 3 of r i{ S ~~a~. S~ ' aa4~`ai~ `.•~ ~ ~r~ ~ S v 4 ^~ } ? ....-...-. F.<~tl ~1 .~ C~ Fq~l( iyt '1` K Lfi?t! ; "'7^S ~ ' at ncy~ Yc C'M1' Sra I+t15.a~1i E`ti 4ai ,. ~ ~. Lr:C_~'la ~, _ iSJttvs a~ns`r' co^ P~ `'re~'~ae 4n/ 0 ,. o, ~ . r +i. t 53.. .C an M ~° - g , i, b~ r it i ~ .. Conga; ~" £TW, ae t~ rr I ".S mie 1~ Sdt 3~15,7,~a ~~ t 'g fy v','' `xaa s ~" a f `~~, " a Y. ~/ y m N i~ O c W 4 _r. ; n Vr 3Y -. u v '<. d U ~Anf6 Rd 1t x~~~ L tv~LL o _ ` Y'~~~ k J r P~y~eiO~ .r`e S`y :.~ ~ saa.~, _~.sNc~ d Eat Fz s~ y. 7 macs SE ~1i ~.~ 7 ti .~ r A` i- MVrtI :... :'.rt L ~~ Comp 4 _ ._ -.-.- SWt Hplay ~ iV mYy $): %k<~=-r tai CNt Stu. SG: ~ _ ~ s ~ z f. ~' ~ o ~ 1 ~ t .s~ .T fl' y v F 'F~ ~}~ ~k3j1C ~ G. ` C „,a~ ` r L t `~ ~ ~ , ,~ ~~h^" ~ S b CTR C.a v Produced by ClidcFORMS Software 800-622-8727 Page 4 of 13 P. SCOTT ARCHtBALD REAL ESTATE APPRAISALS LOCATION MAP ADDENDUM File No. Shumaker Case No. 710 Wentzville P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Shumaker Case No. 710 Wentzville Borrower Shumaker, Glen W. 8 Elizabeth PropeM Address 710 Wentzville Rd. city Enola county Cumberland State Pa. ZioCode 17025 LenderlClient Kline Law Office Address 714 Bridge St., New Cumberland, Pa. 17070 ^.^ i FRONT OF SUBJECT PROPERTY 710 Wertzville Rd. Enola, Pa. 17025 REAR OF SUBJECT PROPERTY STREET SCENE Pape 5 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Shumaker Case No. 770 Wentzville Borrower Shumaker. Glen W. & Elizabeth PropeM Address 710 Wentzville Rd. City Enola County Cumberland State Pa. ZiD Code 17025 LentlerlClient Kline Law Office Address 714 Bridge St., New Cumbedand, Pa. 17070 shed Garage poor condition / no value living 27 Page 6 of 13 P. SCOTT ARCHIBALO REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM Pile No. Shumaker Case No. 710 Wertzville Bonower Shumaker Glen W & Elizabeth Properly Address 710 Wertzville Rd Ciry Enola County Cumberland State Pa. Zip Code 17025 Lender/Client Kline Law Office Address 714 8ridce St. New Cumberland. Pa. 17070 Produced by ClickFORMS Software B00-622.8727 dining kitchen family room Page 7 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Shumaker Case No. 710 Wertzville Borrower Shumaker Glen W. & Elizabeth Property Address 710 Wertzville Rd. Ciry Enola Coun(y Cumbedand Stale Pa. Zio Code 17025 LentlerlClient Kline Law Office Address 714 Bridge Bt., New Cumbedand Pa. 17070 .- 1/2 bath bedroom bedroom Page 8 of 13 Produced by ClickFORMS Software B00-822-8727 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS SUBJECT PHOTO ADDENDUM File No. Shumaker Case No. 710 Wertzville Bonower Shumaker Glen W. & Elizabeth Prope^y Address 710 Wertzville Rd Gty Enola County Cumberland State Pa. Zip Code 17025 LenderlClienl Kline Law Office Address 714 Bridge St. New Cumberand Pa. 17070 bedroom betlroom bath Produced by ClickFORMS Software 800-622-8727 Page 9 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS COMPARABLES 1-2-3 File No. Shumaker Case No. 710 Wertzville Borrower Shumaker. Glen W. & Elizabeth Property Atldress 710 Wentzville Rd. City Enola County Cumberland State Pa Lo Code 17025 LenderlClient Kline Law Office Address 714 Bridge St New Cumberland Pa 17070 Produced by ClickFORMS Software 600-622-8727 COMPARABLE SALE # 1 1516 3rd St. Enola, Pa 17025 COMPARABLE SALE # 2 424 Ridge Ave. Enola, Pa 17025 COMPARABLE SALE # 3 607 State St Enola, Pe 17025 Page 10 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS COMPARABLES 4-S~i File No. Shumaker Case No. 710 Wentzville Bonower Shumaker, Glen W. & Elizabeth ProceM Address 710 Wentzville Rd. City ~ Enola County Cumberland State Pa. liD Code 17025 Lender/Client Kline Law Office Address 714 Bridge St.. New Cumberland. Pa. 17070 . _.. `.. r,.. "~ i Producetl by ClickFORMS Software 800-622-8727 COMPARABLE SALE # 4 2 State Highway Enola, Pa 17025 COMPARABLE SALE # 5 COMPARABLE SALE # 6 Page 11 of 13 P. SCOTT ARCHIBALD REAL ESTATE APPRAISALS File No. Shumaker Case No. 710 Wertzville PURPOSE AND USE OF LIMITED APPRAISAL The purpose of this limited appraisal is to estimate market value by pertorming an evaluation of real property collateral for use in a proposed underwriting. This limited appraisal is for theusa of the party to whom it is addressed and any further use or dissemination without consent of the appraiser and addressee is prohibited. DEFINITION OF MARKET VALUE Market value, as referenced in OCC Rule 12 CFR 34.42(f): The most probable price which a property should bring in a competitive antl open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, and knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and ailing in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terns of financial arcangements thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative finandng or sales concessions' ggranted by anyone associated with the sale. 'Adjustrnenta to the comparable must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these msts are readily identifiable since the seller pays these vests in virtually all sales trensacfions. Special or creative financing adjustments can be made_to the comparable property by compansons to f nancing terms offered by a third party institutional lender that is net already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the finandng or concession but the dollar amount of any adjustment should approximate the market's reaction fo the financing or concessions based on the appraiser's judgement. DESCRIPTION OF LIMITED VALUATION PROCESS In perfortnin8 this preliminary value analysis, the valuation process consisted ot: (1) Reviewing assessmenUpublic rewrds and comparable database lisbng infortnadon for the subject; (2) Conducting an inspection of the subject and its envrons; (3) Analyzing sales of regional residential real estate; (4) arriving at a value conclusion; (5) Writing this report. Departures from specific appraisal guidelines included: SR 1-3 because the appreiser has presumed, for the purpose of the limited appraisal, that the existing use of the subject property is the hi8hest and best use; SR 1-4 because only a sales compaeson analysis of value was employed in this limited appraisal since it is the pnmary valuation method for residential dwelling similar to the subject. Any additional uses of the departure provision are spedfically stated in the attached appraisal report or its attachments. SALES HISTORY According to the data utilized in prepaeng the report, the property ^ has QX has not transferred wdhin the past 12 months. LEVEL OF RELIABILITY The use of the departure provision to allow a limited appreisal with a single approach to value reduces the level of reliability of this report RECONCILIATION Complete weight was given to the Sales Comparison Approach as it is the approach used by most buyers when purchasing a single family dwelling. The Income Approach was not applicahle because of the lack of rental information and meaningful relevancy to the value of a dwelling located in this primaely owner occupied neighborhood. On the other hand, the Departure Provision was utilized to estimate the Cost Approach because the appraiser deddetl this omission in this Iimltetl appraisal assignment would not wnfuse or mislead the client orthe intended users of this report. The market value is eslimatetl on the FHLMC form 704 or similar attached. ASSUMPTIONS AND LIMITING CONDITIONS ' No responsibility is assumed for the legal disuimination or for matters indicating legal or title considerations. Title to the property is assumed to be marketable. The property is appraised free and Gear of any and all liens and emcumbrences, except as noted in the report. ' Information furnished by others during the course of the research has been veefietl to the eMent possible and is believed to be reliable, but no waranty is given fords accuracy. ' No responsibility is assumed for the effect on value of hidden or unapparent conditions of the subsoil or structures; odor arranging engineeeng studies to tliscover such conditions. ' No evidence of contamination or hazardous materials was observed. However, the appraiser is not qual~ed to detect potential hazardous waste material that may have an effect on the subject property. The client may wish to retain such an expert if he desires. ' Sketches and other illustrative materal are incuded only to assist the reader in visualizing the real estate and its environs, are based on data developed antl supplied by others, and are not meant to represent a survey or as-built plan. 'Any distribution of the total valuation among land, improvement, and/or other components applies only under the stated program of utilization and must not be interpreted or used as individual values for other purposes. ' The appraiser is not required to provide consultation, testimony, or attendance in urourt by reason of this assignment, unless such services have been assigned in contracting the assignment. ' Possession of the report or a copy thereof does not tarty with it the right of publication, and it may not be used for any purpose by anyone other then the addressee, vnthout the written consent of the author and addressee. Even wdh such permission, out-of-context quoting from and/or partial repenting of the report is prohibited. The report is an integrated entity and is only valid in its entirety. ' Neither all nor part of the contents of the report shall be disseminated to the public relations, news, sales, or other media without the poor wetten consent and approval of the author. LIMITED SCOPE APPRAISAL CERTIFICATION I certify to the best of my knowledge and belief that: the statements of fact contained in this report are true and correct; the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limited conditions and are personal, unbiased, professional analyses, opinions and conclusions; I have no present or prospective interest in the real estate and have no personal interest or bias with respect to the stipulated result, or the occurance of a subsequent event; the analyses, opinions and condusions were developed and the report prepared in conformance with and subject to the requirements of the Uniform Standards of the Professional Appraisal Practice ofthe A praisal Foundation; the appraisal assignment was not based upon a requested minimum valuation, a specific valuation, or the approval of a loan; Ppersonally prepared all condusions and opinions about the real estate that were set forth in the appraisal report. If I relletl on slgn~cant professional assistance from any individual(s) in the pertormance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by each in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to pertorm the tasks. I have not authorized anyone to make a change to any item in the report; therefore, if an unauthoezed change is made to the appraisal report, I will not take the responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervised the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appaisers certification above, and am taking full responsibility for the appraisal and the appraisal report. PROPERTY ADDRESS: 710 Wertzville Rd., EnOla. Pa. 17025 APPRAISER: ~ ~ SUPERVISORY APPRAISER (only if required) Signature: _-~ ~~" ~:=-e.'f.~l-~-/- ~ Signature: Name: P. SCOTT ARCHIBALD Name: Date Signed: 11/22/2012 Date Signetl: State Certification #: RL-000060-L State Certification #: or State License #: of State License #: State PA. State Expiration Date of Certification or License: 6/30/13 Expiration Date of Certification or License: L~ Did n Did Not Inspect the Interior of the Property n Did n Did not Inscect prooeM Produced by ClickFORMS Software 800E22-8727 Page 12 of 13 P SCOTT ARCHIBALD REAL ESTATE APPRAISALS r rnn w n n~-wnr r w u'.r w nnr-r nr r-• Flle N0. Shumeker UJrNr VVIYIr LIAIYIrC MUrJC1YUVIYI Case NO. 710 Wertzville BortowerlClient. Shumaker. Glen W. & Elizabeth Address 710 Wertzville Rtl. Unit NO. City Enola County Cumberlantl State Pa. Zip Code 17025 l.enderlClient Kline Law Office s - --- ~ This Appraisal Report is one of the following types: Sett Contained (A written report prepared under Standards Rule 2-2(a), pursuant to the Scope of Work, as disclosed elsewhere in this repod,) X Summary (A written report prepared under Standards Rule 2-2(b), pursuant to the Scope of Work, as disclosed elsewhere in this report.) Restricted Use (A vrtitten report prepared under Standards Rule 2-2(c), pursuant to the Scope of Work, as disclosed elsewhere in this report, restricted to the stated intended use by the specified client or intended user.) r s ~ -o I certtty that, to the best of my knowledge and belief ' The statements of fad contained in this report are true and correct. The report analyses, opinions, and conclusions are limited only by the reported assumptions and are my pereonal,impartial, and unbiased professional analyses, opinions, and conclusions. ' I have no (or the specified) present or prospective interest in the property that is the subject of this report and no (or specified) personal interest with respell to ttre parties involved. ^X I have performed NOservices, as an appraiser or in another other capacity, regarding the property that is the subject of the report within the three-year period imrrrediately preceding acceptance of this assignment. ^ I HAVE periormed services, as an appraiser or in another capacity, regarding the property That Ls the subject of this report within the three-year period immediately preceding acceptance d this assignment. Those services are described in the commen6 below. I have no bias with respect to the property that Ls the subject of this report or the Darlies involvetl with this assignment - My engagement in this assignment was not wnUngent upon developing or reporting predetermined results. My compensation for completing this assignment Ls not contingent upon the development a repon)ng of a predetermined value or tliredion in value Nat favors the cause of the client, the amount of Me value opinion, the attainment M e stlpulatetl result, or the occurtence of a subsequent event directly related to the intended use of this appraisal ' My analyses, opinions, and conclusions were developed and this report has been prepared, in confonNty with the Uniform Standards of Professional Appraisal Practice. I ^ have or X^ have not made a personal inspection of the property that rs the subject of this report. No one providetl significant real property appraisal assistance to the person sgning this certification. (If there are ezcepdons, the name of each individual providing significant real property appraisal assslance is slated elsewhere in this report Note an USPAP related issues r uirin disclosure and an State mandated re uiremenLS: ~ •• •- --• A easonable marketing time for the subject property is day(s) utilizing market cendaions pertinent to the app2isel assignment. A reasonable exposure time for the subject property is day(s). 1 Signature ,..%- _.. ~.;:.._ .~,-.. ~l Gtl~G~'. -~ Signature Name P. SCOTT ARCHIBALD Neme Date of Signature 11/228012 Dete of Sgnalure State Certifcation # RL-OD0060-L State Certification p or State License # or Stale License p State Pa. State ExpireUOn Date M Ceraf¢ation or License 6/30!13 Expiration Date of Certification or License Supervisory Appraiser Irvspection of Subject Property: Efledive Date of Appraisal 11/15/2012 ^ Did Not ^ Exterior Only from street ^ Interior and Exterior wrnr wmpuanw nooenaum tuft Page 13 of 13 Produced by ClickFORMS Software B00-622.8727 ~ ~x~ -# fV ~ L(f ~ ~~ M {..r)• Q Q 9azgoaaaoo # ~p,N ~ ~~ ~~~ fJ `, CV ~" ~ ~.; 1, Q ~ ~ Ja ~~~~. `' ~~'~ 3 tv «~ ~~~;' f ~;~~; ~; a ~:,i N ~ O 7 -^ O ~~~yy .~ ~ x J ..~.~.II C V !~ ~' ~ M ~ ~ ~ ~ .- y ~ U ~ -- s~. `*' ~ ..~ d w ~ ~ ~ m ~ ~ o v ~.~~U a~~~~~~ L~~:O~ i 1 ''' _: I i RORF,RT P. KLINE, ESQ. Glenda Farner Strasbaugh, Register of Wills Cumberland County Courthouse One Courthouse Square, Room 102 Carlisle, PA 17013 Dear Glenda: r.a ~ fv ~ ~ ~ ~ Q7 ~ rri ~ c, c-~ ~ Q i.7 7u December 12 2012 ~ ~ rn ~ t a , ,. u~ 4 ~ ~` .,~, C.t ,; y ;a F `'' ~ +.... 4"r.1 ,:x c ' ; u~~ K~ ui '~i Re: Estate of Elizabeth i. Shumaker No. 21 12 00102 Enclosed with this letter please find an original and two copies of the Inheritance Tax Return in regard to the above-captioned estate. Also enclosed is a check payable to "Register of Wills" in the amount of $15.00 for the filing. Please return a copy, time- stamped, and a receipt to this office in the enclosed postage paid envelope. This is an insolvent estate and there is no tax due. If you have any questions regarding this matter, please do not hesitate to contact me at my office. RPK/srf Enclosures ery ours, Robert P. Kline, Esquire 714 Bridge Street RO. Box 461 Neu Cumberland, PA 17070 (717)770-2540 (717) 243-5940 Fax (717) 770-2553