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02-13-13
REV-150 0 EX (06-05) 15056051058 OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes Vim. County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 210-44-6935 02/20/2012 12/29/1961 Decedent's Last Name Suffix Decedent's First Name MI Adler Robert A (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Adler Nataliia Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - - REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW tea 1. Original Return _ 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ;:ems 4a. Future Interest Compromise (date of 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate t. 7. Decedent Maintained a Living Trust 1 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ( 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number Willam L. Adler (717) 652-8989 Firm Name (If Applicable) REGISTER OF WILLS USE ONLY C7 C w ~ ~ First line of address q r n f t f 4949 Devonshire Rd. rn x t7 CID C/) :ra Second line of address A, ~ f T1 W Pt"f fty (n ~1 : f7 IN C> C> C,-,DATE_MED -yj City or Post Office State ZIP Code cs - :I - Harrisburg PA 17109 : ;~Jj e~ en ra Correspondent's e-mail address: bal@billadlerlaw.COm CD -n Under penalties of rjury, 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 a d co . Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF RESPONSIBLE FOR FILING RETURN DATE ADDRESS- 04404a' ,/t/l. 0 Wr/r t ' C ~ Pr I SIGN TUT PREPA R THAN REPkESENTATIVE d D/lTE 777 1AA ~Gf- ADDRESS " 11 J~/J - - - - 2 If PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 r; 15056052059 REV-1500 EX Decedent's Social Security Number Robert A Adler 210-44-6935 Decedent's Name: RECAPITULATION 1. Real estate (Schedule A) 1. 525,000.00 2. Stocks and Bonds (Schedule B) 2. 9,039.00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3. 4. Mortgages & Notes Receivable (Schedule D) 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 5. 295,798.00 6. Jointly Owned Property (Schedule F) "'I Separate Billing Requested 6. 288.00 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested........ 7. 334,725.00 8. Total Gross Assets (total Lines 1-7) 8. 1,164,850.00 9. Funeral Expenses & Administrative Costs (Schedule H) 9. 34,255.00 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) 10. 220,341.00 11. Total Deductions (total Lines 9 & 10) 11. 254,596.00 12. Net Value of Estate (Line 8 minus Line 11) 12. 910,254.00 13. Charitable and Governmental Bequests/Sec 9113 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. 910,254.00 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 .0 _ 761, 589.00 15. 0.00 16. Amount of Line 14 taxable at lineal rate X .0 _ 16. 17. Amount of Line 14 taxable at sibling rate x .12 148,665.00 17 17,840.00 18. Amount of Line 14 taxable at collateral rate X .15 18. 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT rc',..D 15056052059 Side 2 15056052059 REV-1500 EX Page 3 File Number Decedent's Complete Address: DECEDENT'S NAME DECEDENT'S SOCIAL SECURITY NUMBER Robert A Adler 210-44-6935 STREETADDRESS - - - 2930 Arcona Rd CITY STATE ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) (1) 17,840.00 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable D. Interest 89.00 E. Penalty Total Interest/Penalty ( D + E) (3) 89.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 17, 929.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 17,929.00 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; ❑ Y b. retain the right to designate who shall use the property transferred or its income; ❑ ❑x c. retain a reversionary interest; or ❑ d. receive the promise for life of either payments, benefits or care? ❑ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ❑ ❑x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ❑ 191 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ❑7t ❑ 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 January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (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 zero (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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (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 four and one-half (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 twelve (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 blood or adoption. SCHEDULE "A" REAL ESTATE Estate of Robert A. Adler File Number 2012-00252 ITEM NUMBER DESCRIPTION VALUE AT DEATH 2930 Arcona Rd., Mechanicsburg $525,000.00 PA (see attached appraisal, exhibit A) TOTAL REAL $525,000.00 ESTATE SCHEDULE "B" STOCKS AND BONDS Estate of Robert A. Adler File Number 2012- 00252 ITEM NUMBER DESCRIPTION VALUE AT DEATH 4 shares Fulton Financial $38.84 Corporation @9.71/share 24.5% Interest of Robert Adler $9,000.00 in Charter Settlement Company (This amount was the amount actually paid to the estate for the percentage interest) TOTAL STOCKS $9,038.84 AND BONDS SCHEDULE "E" CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY Estate of Robert A. Adler File Number 2012-00252 ITEM NUMBER DESCRIPTION VALUE AT DEATH Jewelry $500.00 Other personal property (see $82,300.00 June 27, 2012 personal property appraisal by Robert Ensminger, Exhibit B) Sale of Fountain Boat $10,000.00 (see attached Exhibit C) Integrity Bank $156,526.71 Certificate of deposit (See attached Exhibit D) Metro Bank $17,840.85 Checking account, 538200593 (See attached Exhibit E) Metro Bank Checking account, 538200759 $1,611.00 Members 1St Savings account, 177970 00 $25.00 (see Exhibit F) Members 1St $2,848.88 Savings account, 177970 05 M&T Bank $11,015.90 Checking account, 115-7604 (see Exhibit G) M&T Bank $11,246.46 savings account, 15004216706662 Misc guns $1,665.00 (See Exhibit H) March 2, 2012, refund of $218.00 insurance TOTAL CASH, $295,797.80 BANK DEPOSITS, misc. SCHEDULE "F" JOINTLY OWNED PROPERTY Estate of Robert A. Adler File Number 2012-00252 Joint Tenant Name Address Relationship to Decedent A.Nataliia Adler 2930 Arcona Rd., wife Mechanicsburg PA B. C. Item Number Joint Description Total o Decedent and Date Tenant Property Value Interest Interest Made Joint Asset of Decedent A M&T Bank $575.07 50 $287.53 account, checking, 985-085- 4440 Total $287.53 SCHEDULE "G" TRANSFERS Estate of Robert A. Adler File Number 2012- 00252 Item Number Description Exclusion Value of Value of of Asset Asset Decedent's Interest Smith $322,700.51 $322,700.51 Barney SEP Account 54J-61682- 19-409 Primerica 12024.59 $12,024.59 IRA Total $334,725.10 Transfers SCHEDULE "H" FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Estate of Robert A. Adler File Number 2012-00252 ITEM DESCRIPTION AMOUNT NUMBER 1. Funeral Expense $4,441.37 2. Personal Representative Commission 3. Social Security Number 4. Year Commission Paid 5. Attorneys' Fees $18,000.00 Attorneys fees, James Smith $3,845.60 Durkin 6. Family Exemption Claimant, $3,500.00 Relationship to Deceased 7. Address of Claimant at Decedent's Death 2930 Arcona Rd. Mechanicsburg PA 8. Probate Fees $148.50 9. Advertising estate $75.00 Advertising estate $210.78 10. Reserve $175.00 March 10, 2012, PP&L, house $240.87 April 2, 2012, PP&L $92.90 April 2, 2012, Global Crossing $4.14 Telecommunications April 2, 2012, Commonwealth of $36.00 Pennsylvania, car registration Grumbine accounting service, $500.00 preparation 2011 income tax returns April 13, 2012, cost of the $196.07 estate checks May 2, 2012, H.B. McClure Co, $945.19 house repairs June 12, 2012, Gold medal lawns, $673.10 lawn maintenance July 2, 2012, Robert Ensminger, $300.00 fee for appraisal July 31, 2012, bathroom repairs $108.00 August 20, 2012, tree removal $570.00 September 7, 2012, chimney $59.99 cleaning September 13, 2012, GA Smith $96.41 Towing and Sales, Hummer oil and inspection September 21, 2012, Commonwealth $36.00 of Pennsylvania, Charger registration $34,254.92 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS Estate of Robert A. Adler File Number 2012-00252 ITEM NUMBER DESCRIPTION AMOUNT March 10, 2012, Verizon $326.82 March 10, 2012, Verizon wireless $398.22 March 10, 2012, Dennis Zerbe, tax $1,890.62 collector, real estate taxes 2930 Arcona Rd. March 10, 2012, Dennis Zerbe, tax $4.90 collector, 2012 per capita tax March 10, 2012, state auto insurance $1,860.00 companies, car insurance March 10, 2012, Choice MasterCard $1,638.58 March 10, 2012, Hess garage Inc., boat $1,155.00 rental storage April 2, 2012, York waste disposal $38.85 April 13, 2012, United States Treasury, $7,459.00 income taxes April 13, 2012, Pennsylvania Dept. Of $1,881.00 revenue, income taxes April 13, 2012, Cumberland County tax $965.00 Bureau, income taxes June 22, 2012, Pennsylvania Dept. Of $51.18 revenue, income tax Citimortgage, mortgage on 2930 Arcona $202,671.51 Rd., Mechanicsburg PA (see Exhibit I) Total $220,340.68 SCHEDULE J BENEFICIARIES Estate of Robert A. Adler File No. 2012-00252 ITEM NUMBER NAME AND RELATIONSHIP AMOUNT OR ADDRESS OF TO DECEDENT SHARE OF BENEFICIARY ESTATE A. Taxable Nataliia Adler wife Remainder Bequests 2930 Arcona Rd. Estate Mechanicsburg, PA 17055 (See attached Exhibit J, settlement agreement) Stacy Adler Smith (See Attached 519 Castle Hall sister Exhibit K) Road Mount Pleasant, SC 29464 ITEM NUMBER NAME AND ADDRESS OF AMOUNT OR SHARE OF BENEFICIARY ESTATE A. Charitable and Governmental Bequests IMain FFile No. ARCONARD2930 Pam #11 Central Penn Appraisals, Inc. 24 West Main Street Shiremanstown, PA 17011 (717) 737-4600 04/11/2012 Natasha Adler Re: Property: 2930 Arcona Rd Mechanicsburg, PA 17055 Borrower: N/A File No.: ARCONARD2930 Opinion of Value: $ 525,000 Effective Date: 03/29/2012 In accordance with your request, we have appraised the above referenced property. The report of that appraisal is attached. The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements, a locational analysis of the neighborhood and city, and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, Z~~ John S. Boswell License or Certification RL001405L State: PA Expires: 06/30/2013 john@paappraisers.com Y` Central Penn Appraisals, Inc. (717) 737-4600 FROM: INVOICE Bonnie Myers, Office Manager INVOICE NUMBER Central Penn Appraisals, Inc 24 West Main Street ARCONARD2930 Shiremanstown, PA 17011 DATES Invoice Date: 04/11/2012 Telephone Number: 717-737-4600 Fax Number: 717-737-9123 Due Date: REFERENCE TO: Internal Order#: Lender Case Natasha Adler Client File 2930 Arcona Rd FHA/VA Case Mechanicsburg, PA 17055 Main Flle#onform: ARCONARD2930 E-Mail: Other File # on form: Telephone Number: 717-695-1153 Fax Number: Federal Tax ID: 25-1733269 Alternate Number: 717-497-1896 Employer ID: RESIDENTIAL APPRAISAL SUMMARY REPORT DESCRIPTION Lender: Natasha Adler Client: Natasha Adler Purchaser/Borrower: N/A Property Address: 2930 Arcona Rd City: Mechanicsburg County: Cumberland State: PA Zip: 17055 Legal Description: Deed Book 00250, Page 01272, LOT 3-A, PB 25, PG 17 FEES AMOUNT 2930 Arcona Road, Mechanicsburg 500.00 Discount -500.00 SUBTOTAL PAYMENTS AMOUNT Check#: Date: Description: Check#: Date: Description: Check#: Date: Description: SUBTOTAL Thank you. TOTAL DUE $ 0 Form NIV5D - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IMain He No, ARGONA APPRAISAL OF REAL PROPERTY 'v <t LOCATED AT 2930 Arcona Rd Mechanicsburg, PA 17055 Deed Book 00250, Page 01272, LOT 3-A, PB 25, PG 17 FOR Natasha Adler OPINION OF VALUE 525,000 AS OF 03/29/2012 BY John S. Boswell Central Penn Appraisals, Inc. 24 W Main Street Shiremanstown, PA 17011 (717) 737-4600 john@paappraisers.com Form GA2V - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IMain File No. ARCONAMMKEEko SUMMARY OF SALIENT FEATURES Subject Address 2930 Arcona Rd Legal Description Deed Book 00250, Page 01272, LOT 3-A, PB 25, PG 17 City Mechanicsburg County Cumberland State PA Zip Code 17055 Census Tract 0116.05 Map Reference PA Atlas 78 C2 Sale Price $ Date of Sale Borrower N/A Lender/Client Natasha Adler Size (Square Feet) 3,432 Price per Square Foot $ Location Good Age 47 Condition Average Total Rooms 8 Bedrooms 3 Baths 3.0 Appraiser John S. Boswell Date of Appraised Value 03/29/2012 Opinion of Value $ 525,000 Form SSD3 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Central Penn Appraisals, Inc. (717) 737-4600 RESIDENTIAL APPRAISAL SUMMARY REPORT FileNo.: ARCONARD2930 Pro ertAddress: 2930 Arcona Rd Cit : Mechanicsburg State: PA Zip Code: 17055 F Coun : Cumberland Legal Description: Deed Book 00250, Page 01272, LOT 3-A PB 25, PG 17 tr U Assessor's Parcel 42-11-0272-046A DID Tax Year: 2011 R.E. Taxes: $ 10 534.16 Special Assessments: $ 0 Borrower if applicable): N/A N Current Owner of Record: Robert A. Adler Occupant: ® Owner ❑ Tenant ❑ Vacant ❑ Manufactured Housing Project Type: ❑ PUD ❑ Condominium ❑ Coo erative ❑ Other describe HOA: $ 0 ❑ per year ❑ per month Market Area Name: Waseka Estates / Arcona in U er Allen Townshi Ma Reference: PA Atlas 78 C2 Census Tract: 0116.05 The purpose of this appraisal is to develop an opinion of: Market Value as defined), or other type of value describe This report reflects the following value if not Current, see comments : ® Current the Inspection Date is the Effective Date ❑ Retrospective ❑ Prospective Approaches developed for this appraisal: ® Sales Comparison Approach ❑ Cost Approach ❑ Income Approach See Reconciliation Comments and Scope of Work ~ Property Rights Appraised: ® Fee Simple ❑ Leasehold ❑ Leased Fee ❑ Other describe Intended Use: For Estate Purposes. rn a Intended Users b name or type): The Estate of Robert A. Adler Client: Natasha Adler Address: 2930 Arcona Rd. Mechanicsburg, PA 17055 Appraiser: John S. Boswell Address: 24 W Main St. Shiremanstown PA 17011 Location: Urban Suburban Rural Predominant One-Unit Housing Present Land Use Change in Land Use Built up: ® Over 75% ❑ 25-75% ❑ Under 25% Occupancy PRICE AGE One-Unit 75 % ❑ Not Likely z Growth rate: El Rapid ® Stable El Slow ® Owner $(000) (yrs) 2-4 Unit 2 % Likely * ® In Process P: Property values: ❑ Increasing ® Stable ❑ Declining ❑ Tenant 75 Low 0 Multi-Unit 1 % * To: Single Family Demand/supply: ❑ Shortage ® In Balance ❑ Over Supply ® Vacant (0-5%) 2M High 220+ Comm'I 2 % Residential N Marketing time: ®Untler 3 Mos. ❑ 3-6 Mos. ❑ Over 6 Mos. ❑ Vacant >5% 450 Pred 15 Vacant 20% c Market Area Boundaries, Description, and Market Conditions (including support for the above characteristics and trends): This suburban neighborhood has w average characteristics and is bounded on the north, east south & west by the township line. This suburban neighborhood has relatively easy access to employment and services, and is competitive with other neighborhoods in the general area. Most have similar amenities. There are no foreseeable economic trends which might significantly influence market conditions in this area. The current mortgage market offers a wide Y variety of conventional loans with competitive rates. As a result, the terms of financing have little if any, impact on sales prices. If interest rates X remain reasonable, property values and marketability should be stable. Current supply and demand are in balance. Interest rates are ranging from 3-6% with 0-6 points typically being paid for origination or discount. The subject is located in the Mechanicsburg Area School District. Dimensions: See attached plat ma Site Area: 9.83 ac Zoning Classification: RL Description: Rural Living Zoning Compliance: ® Legal ❑ Legal nonconforming randfathered ❑ Illegal ❑ No zoning Are CC&Rs applicable? ❑ Yes ® No ❑ Unknown Have the documents been reviewed? ❑ Yes ® No Ground Rent if applicable) $ / Highest & Best Use as improved: ® Present use, or ❑ Other use (explain) Actual Use as of Effective Date: Single Family Residence Use as appraised in this report: Same Z Summary of Highest & Best Use: N/A O a ~ Utilities Public Other Provider/Description Off-site Improvements Type Public Private Topography Level - Sloping w Electricity ® ❑ 200 Amp Street Asphalt ® ❑ Size Typical for the area 0 Gas ❑ ❑ Propane Available Curb/Gutter None ❑ ❑ Shape Rectangular C Water ❑ ® Private Well Sidewalk None ❑ ❑ Drainage Appears Adequate y sanitary sewer ❑ ® Private Septic Street Lights None ❑ ❑ View GoodAA/oods Storm Sewer ❑ ❑ Alley Asphalt Street ® ❑ Other site elements: ❑ Inside Lot ® Corner Lot ❑ Cul de Sac ❑ Underground Utilities ❑ Other describe FEMA S ec'I Flood Hazard Area ❑ Yes ® No FEMA Flood Zone X FEMA Ma p# 42041 C0287E FEMA Ma Date 03/16/2009 Site Comments: Site has average site improvements average landscaping and typical maintenance. Private wells and septic systems are common to this area. General Description Exterior Description Foundation Basement None Heating # of Units 1 ❑ Acc.Unit Foundation Concrete Block Slab 0 Area Sq. Ft. 2,280 Type OBBHW/CA # of Stories 1 Exterior Walls Brick Crawl Space 0 % Finished -80 Fuel Oil Type ® Det. ❑ Att. ❑ Roof Surface Shingle Basement -66% Ceiling D /Pla/Dro Design (Style) Colonial Gutters & Dwnspts. Aluminum Sump Pump ❑ Walls DW/Pla/Panl Cooling ® Existing ❑ Proposed ❑ Und.Cons. Window Type Dbl.Hun /Case. Dampness ❑ Floor Car et/Vin I Central Yes - 2 units F Actual Age (Yrs.) 47 Storm/Screens Some/Some Settlement None Observe Outside Entry Yes Other w Effective Age (Yrs.) 15 Infestation None Observe f Interior Description Appliances Attic ❑ None Amenities Car Storage ❑ None > Floors CT/HW/C thin - Ave. Refrigerator ❑ Stairs ❑ Fireplace(s) # 3 Woodstove(s) # 0 Garage # of cars ( 14 Tot.) of Walls Plaster/Drywall - Ave. Range/Oven ® Drop Stair ❑ Patio 2 Attach. _ 0- Trim/Finish Wood - Average Disposal ® Scuttle ® Deck Detach. _ w Bath Floor Ceramic/Marble - Ave. Dishwasher ® Doorway ❑ Porch 2 Blt.-In 4 Bath Wainscot Ceramic/Marble - Ave. Fan/Hood ® Floor ❑ Fence Metal / Brick Carport Doors Wood - Avera a Microwave ❑ Heated ❑ Pool Inground Driveway 10 Z Washer/Dr er ❑ Finished ❑ Surface Asphalt o Finished area above grade contains: 8 Rooms 3 Bedrooms 3.0 Baths 3,432 Square Feet of Gross Living Area Above Grade o~- Additional features: See attached addenda. U w Describe the condition of the property (including physical, functional and external obsolescence): These improvements are of good quality brick design and reflects average maintenance. The overall condition of the subject is average. m R ES I DE NTIA L Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 lMain File No. ARCONA~~~ RESIDENTIAL APPRAISAL SUMMARY REPORT FIIeNo.: ARCONARD2930 My research did did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal. Data Source(s): County records online & Central Penn Multi-List, Inc.. O 1st Prior Subject Sale/Transfer Analysis of saleAransfer history and/or any current agreement of sale/listing: The subject is not currently found in the N Date: 02/04/2002 local MLS. Price: $300,000 w Source(s): County records online U 2nd Prior Subject Sale/Transfer 9 Date: 02/04/2002 P Price: $1.00 Sources : Coun records online SALES COMPARISON APPROACH TO VALUE if develo ed The Sales Com arison Approach was not developed for this a raisal. FEATURE SUBJECT COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 2930 Arcona Rd 680 Saint Johns Dr 651 White Tail Dr 678 Saint Johns Dr Mechanicsbur . PA 17055 Cam Hill PA 17011 Lewisber PA 17339 Cam Hill PA 17011 Proximity to Subject 6.20 miles N 4.78 miles E 6 18 miles N Sale Price $ $ 535.000 S 475,000 $ 500,000 Sale Price/GLA $ /s .ft. $ 144.44 /s .ft. $ 130.89 /s .ft $ 127.26 /s .ft. Data Sources Inspection MLS #10208590 MLS #10199664 MLS #10207920 Verification Sources Courthouse Online Courthouse Online Courthouse Online Courthouse Online VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + - $ Adjust. DESCRIPTION + - $ Adjust. DESCRIPTION + - $ Adjust. Sales or Financing Conv. VA Conv. Concessions None Seller Help -12,000 None Date of Sale/Time 12/15/2011 - 204 07/15/2011 - 281 04/15/2011 - 0 Rights Appraised Fee Simple Fee Simple Fee Simple Fee Simple Location Good Good Good Good Site 9.83 ac 1.32 ac +51,100 1.1192 ac +52,300.1.29 ac +51,200 View Good/Woods Good/Creek Good/Woods Good/Creek Design (Style) Colonial Spanish Cape Cod Tudor Quality of Construction Good - Brick Good - Dry" Good - StoneNin I +5,000 Good - BrkNin/Wd +5,000 Age 47 36 19 -25,000 33 Condition Avera a Good -50,000 Good -50.000 Avera e Above Grade Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths Room Count 8 3 3.0 9 4 3.1 _12000 10 4 3.1 -2,000 8 4 2.1 +1,000 Gross Living Area 3,432 5q-ft. 3,704 s .ft. -5,400 3,629 s .ft. -3,900 3,929 5 .ft. -9,900 Basement & Finished Part Exposed Full Exposed Full Exposed Full Exposed Rooms Below Grade FR/RR/BR/BA/Sun Unfinished +20,000 FR/DN/BR/BA/Kit Unfinished +20,000 Functional Utility Good Good Good Good Heating/Cooling OBBHW / CA EHP / CA EHP / CA EHP / CA x Energy Efficient Items Typical for the area Typical for the area Typical for the area Typical for the area Q Garage/Carport 4 Gar. Integral 2 Gar. Attached +5,000 3 Gar. Attached 2 Gar. Attached +5,000 Porch/Patio/Deck 2 Porches 2 Porches 2 Porches 2 Porches a 2 Patios 2 Decks Screened Porch 2 Patios a ¢ 3 Fireplaces 1 Fireplace +5,000 2 Fireplaces +2,500 2 Fireplaces +2,500 O Wet Bar Central Vac None +3,000 None +3,000 Z y Whirlpool Tub None +2,5001 None +2,500 None +2,500 a ¢ In round Pool None 0 In round Pool -10,000 None 0 Net Adjustment Total X + ❑ - $ 26,200 ❑ + X❑ - $ -37,600 N + ❑ - $ 80,300 v Adjusted Sale Price v> of Com arables $ 561,200 $ 437A00 $ 580,300 Summary of Sales Comparison Approach All three sales are considered to be reliable indicators of value and are weighted similarly in the final W reconciliation The subject and all comps are located in the same market area Comparables sales used are all closed sales Appropriate adjustments have been made for all differences. It is noted that the net adiustment for Comparable Sale No 3 exceeded 15% The adjustment is larger than normal but the sales chosen are considered the best available Other comparables analyzed would have required less desirable adjustments and were not used for that reason. It is noted that the gross adjustment for Comparable Sale No 1 & 2 exceeds 25%. This adjustment is larger than normal but the sales chosen are considered the best available Other comparables analyzed would have required less desirable adjustments and were not used for that reason. A thorough search for comparable sales has been made to find sales which bracket the subjects GLA. Indicated Value b Sales Comparison A roach $ 525,000 m RESIDENTIAL Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 nFile RESIDENTIAL APPRAISAL SUMMARY REPORT FileNo.: ARCONARD2930 COST APPROACH TO VALUE (if developed) The Cost Approach was not developed for this appraisal. Provide adequate information for replication of the following cost figures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value): = ESTIMATED ❑ REPRODUCTION OR ❑ REPLACEMENT COST NEW OPINION OF SITE VALUE 0 Source of cost data: DWELLING S .Ft. $ O Quality ratio from cost service: Effective date of cost data: S .Ft. $ a Comments on Cost Approach (gross living area calculations, depreciation, etc.): S .Ft. @ $ S .Ft. @ $ S .Ft. @ $ y O U Garage/Carport Sq. Ft. $ Total Estimate of Cost-New Less Physical Functional External Depreciation Depreciated Cost of Improvements "As-is" Value of Site Improvements Estimated Remaining Economic Life if required): Years INDICATED VALUE BY COST APPROACH =g INCOME APPROACH TO VALUE if developed) The Income Approach was not developed for this appraisal. a Estimated Monthly Market Rent $ X Gross Rent Multiplier = $ Indicated Value Income Approach a Summary of Income Approach (including support for market rent and GRM): a d w 2 O 0 z PROJECT INFORMATION FOR PUOs if applicable) The Subject is art of a Planned Unit Development, Legal Name of Project: o Describe common elements and recreational facilities: a Indicated Value b : Sales Comparison Approach $ 525,000 Cost Approach (if developed) $ Income Approach (if developed) $ Final Reconciliation See attached addenda. z 0 F_ This appraisal is made ® "as is", ❑ subject to completion per plans and specifications on the basis of a Hypothetical Condition that the improvements have been _J completed, ❑ subject to the following repairs or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been completed, ❑ subject to z the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair: U w ❑ This report is also subject to other Hypothetical Conditions and/or Extraordinary Assumptions as specified in the attached addenda. Based on the degree of Inspection of the subject property, as indicated below, defined Scope of Work, Statement of Assumptions and Limiting Conditions, and Appraiser's Certifications, my (our) Opinion of the Market Value (or other specified value type), as defined herein, of the real property that is the subject of this report is: $ 525,000 as of: 03/29/2012 , which is the effective date of this appraisal. If indicated above, this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions Included in this report. See attached addenda. F A true and complete copy of this report contains 17 pages, including exhibits which are considered an integral part of the report. This appraisal report may not be w property understood without reference to the information contained in the complete report. 2 Attached Exhibits: 2 a ® Scope of Work ® Limiting Cond./Certifications ® Narrative Addendum ® Photograph Addenda ® Sketch Addendum ® Map Addenda ❑ Additional Sales ❑ Cost Addendum ❑ Flood Addendum ❑ Manuf. House Addendum a ❑ Hypothetical Conditions ❑ Extraordinary Assumptions ®Appraiser Certification ® Plat Ma & Summa Page ® Cover Letter & Invoice Client Contact: Client Name: Natasha Adler E-Mail: Address: 2930 Arcona Rd. Mechanicsburg, PA 17055 APPRAISER SUPERVISORY APPRAISER (if required) or GO-APPRAISER (if applicable) N w Supervisory or a Appr er Name: John S. Boswell Co-Appraiser Name: z Company: Central Penn Appraisals, Inc. Company: V5 Phone: (717) 737-4600 Fax: (717) 737-9123 Phone: Fax: E-Mail: lohrucr paappraisers.com E-Mail: Date of Report (Signature): 04/11/2012 Date of Report (Signature): License or Certification RLD01405L State: PA License or Certification State: Designation: Designation: Expiration Date of License or Certification: 06/30/2013 Expiration Date of License or Certification: Inspection of Subject: ® Interior & Exterior ❑ Exterior Only ❑ None Inspection of Subject: ❑ Interior & Exterior ❑ Exterior Only ❑ None Date of Inspection: 03/29/2012 Date of Inspection: m R ES I D E NTIAL Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a Is mode, inc. must be acknowledged and credited. Form GPRES2 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 Assumptions, Limiting Conditions & Scope of Work FIIeNo.: ARC0NARD2930 Property Address: 2930 Arcona Rd Ci : Mechanicsburg State: PA Zip Code: 17055 Client: Natasha Adler Address: 2930 Arcona Rd. Mechanicsburg, PA 17055 Appraiser: John S. Boswell Address: 24 W Main St. Shiremanstown, PA 17011 STATEMENT OF ASSUMPTIONS & LIMITING CONDITIONS - The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. - The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements, and any such sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. Unless otherwise indicated, a Land Survey was not performed. - If so indicated, the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. - The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. - If the cost approach is included in this appraisal, the appraiser has estimated the value of the land in the cost approach at its highest and best use, and the improvements at their 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 otherwise specifically indicated, the cost approach value is not an insurance value, and should not be used as such. - The appraiser has noted in the appraisal report any adverse conditions (including, but not limited to, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property, or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property, or adverse environmental conditions (including, but not limited to, the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. - The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. - The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice, and any applicable federal, state or local laws. - If this appraisal is indicated as subject to satisfactory completion, repairs, or alterations, the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. - An appraiser's client is the party (or parties) who engage an appraiser in a specific assignment. Any other party acquiring this report from the client does not become a party to the appraiser-client relationship. Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. - The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public, through advertising, public relations, news, sales, or by means of any other media, or by its inclusion in a private or public database. - An appraisal of real property is not a 'home inspection' and should not be construed as such. As part of the valuation process, the appraiser performs a non-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent. The presence of such conditions or defects could adversely affect the appraiser's opinion of value. Clients with concerns about such potential negative factors are encouraged to engage the appropriate type of expert to investigate. The Scope of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment results, given the nature of the appraisal problem, the specific requirements of the intended user(s) and the intended use of the appraisal report. Reliance upon this report, regardless of how acquired, by any party or for any use, other than those specified In this report by the Appraiser, is prohibited. The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of Work, Effective Date, the Date of Report, the Intended User(s), the Intended Use, the stated Assumptions and Limiting Conditions, any Hypothetical Conditions and/or Extraordinary Assumptions, and the Type of Value, as defined herein. The appraiser, appraisal firm, and related parties assume no obligation, liability, or accountability, and will not be responsible for any unauthorized use of this report or its conclusions. Additional Comments (Scope of Work, Extraordinary Assumptions, Hypothetical Conditions, etc.): None. m R E S I DE NTIA L Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form SPRES2AD - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE 3/2007 Certifications File No.: ARCONARD2930 Property Address: 2930 Arcona Rd Cit : Mechanicsburg State: PA Zip Code: 17055 Client: Natasha Adler Address: 2930 Arcona Rd. Mechanicsburg, PA 17055 Appraiser: John S. Boswell Address: 24 W Main St. Shiremanstown, PA 17011 APPRAISER'S CERTIFICATION I certify that, to the best of my knowledge and belief: - The statements of fact contained in this report are true and correct. - The credibility of this report, for the stated use by the stated user(s), of the reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. - I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. - Unless otherwise indicated, I have performed no services, as an appraiser or in any other capacity, regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. - I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. - My engagement in this assignment was not contingent upon developing or reporting predetermined results. - My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. - My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. - I did not base, either partially or completely, my analysis and/or the opinion of value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property, or of the present owners or occupants of the properties in the vicinity of the subject property. - Unless otherwise indicated, I have made a personal inspection of the property that is the subject of this report. - Unless otherwise indicated, no one provided significant real property appraisal assistance to the person(s) signing this certification. Additional Certifications: None. DEFINITION OF MARKET VALUE Market value means the most probable price which a property should bring in a competitive and 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 acting in what they consider their own best interests; 3. A reasonable time is allowed for exposure in the open market; 4. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and 5. The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. * This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and FDIC on June 7, 1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27, 1994. Client Contact: Client Name: Natasha Adler E-Mail: Address: 2930 Arcona Rd. Mechanicsburg, PA 17055 APPRAISER SUPERVISORY APPRAISER (if required) or CO-APPRAISER (if applicable) U) w F Supervisory or a Appr ' er Name: JJ.hn S. Boswell Co-Appraiser Name: z Company: Central Penn Appraisals, Inc. Company: ~n Phone: (717) 737-4600 Fax: (717) 737-9123 Phone: Fax: E-Mail: john@paappraisers.com E-Mail: Date Report Signed: 04/11/2012 Date Report Signed: License or Certification RLOO1405L State: PA License or Certification State: Designation: Designation: Expiration Date of License or Certification: 06/30/2013 Expiration Date of License or Certification: Inspection of Subject: ® Interior & Exterior ❑ Exterior Only ❑ None Inspection of Subject: ❑ Interior & Exterior ❑ Exterior Only ❑ None Date of Inspection: 03/29/2012 Date of Inspection: m R ES I DE NTIAL Copyright© 2007 by a la mode, inc. This form may be reproduced unmodified without written permission, however, a la mode, inc. must be acknowledged and credited. Form GPRES2AD - °WinTOTAL" appraisal software by a la made, inc. -1-800-ALAMODE 3/2007 Wain He IJQ. ABQQNA Supplemental Addendum File No.ARCONARD2930 Borrower N/A Property 2930 Arcona Rd City Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client Natasha Adler • GP Residential : Description of the Improvements -Additional Features Ceramic tile foyer floor; Leaded galss front windows; Crown moldings; Parquet flooring & brick fireplace in the living room; Mahogany & cork walls, brick fireplace, built-in bookcases, & beamed ceiling in the family room; Ceramic tile kitchen floor with double oven, trash compactor, & 2 tier island with sink; Crown molding & chair rail in the dining room; Master bedroom with oversized crown molding; Master bath has marble flooring and wainscot, whirlpool tub, shower, marble vanity & biday; Hardwood flooring in the hall and two bedrooms; Marble vanity tops, one with double bowl; Whole house fan; Intercom system; Basement family room, bedroom with brick fireplace, bath, sunroom, rec room, & laundry; Water softner. The condition of the basement level is less than average due to water/ceiling issues, rough bath, & worn carpet/flooring. The inground swimming pool and water fountain have not been opened in many years and are given no value in this report due to (unknown) condition. • GP Residential : Reconciliation - Final Reconciliation This appraisal report has been prepared with the property in "as is" condition. No personal property has been included in this valuation. This appraisal assumes a reasonable marketing period for the subject property of three months. The Market Approach reflects recent activity in the market place. In view of the age of these improvements, the Cost Approach cannot be considered an accurate indicator of value. The Income Approach is inappropriate because few single family houses are rented in this market. Given the high quality of the available sale data, the value indicated by the Market Approach is used as the final estimated value. It is noted that the appraised value is greater than the predominant value. The subject is not considered an over-improvement and the predominant neighborhood value has no impact on the subject marketability. THIS IS A SUMMARY APPRAISAL REPORT. Form TADD - VinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IMain Subject Photo Page Borrower N/A Property Address 2930 Arcona Rd City Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client Natasha Adler Subject Front 2930 Arcona Rd Sales Price ' Gross Living Area 3,432 Total Rooms 8 W , 4, Kx, Total Bedrooms 3 Total Bathrooms 3.0 Location Good View Good/Woods Site 9.83 ac Quality Good - Brick Age 47 Subject Rear t' r /Yt } . 4 ,e..N.a Subject Street HGtr Form PICPIX.SR -'rWinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Main File NQ, ABQQNABD29301 Page #111 Subject Photos Borrower N/A Property 2930 Arcona Rd City Mechanicsburg Courity Cumberland State PA Zip Code 17055 Lender Client Natasha Adler d a a + ki' rf~ F 9f~ . ~ w~a' x ~ ~rQ.` ~~?9 F 1 ka Street Private Drive ti .jHear Side .~4 I , 4 ' r' - .~1.'lNl - n . Side Inground Pool Form PICINT6 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Comparable Photo Page Borrower N/A Pro ert Address 2930 Arcona Rd city Mechanicsburg County Cumberland State PA Zip Code 17055 Lender Client Natasha Adler Comparable 1 680 Saint Johns Dr Prox. to Subject 6.20 miles N t - , y Sales Price 535,000 Gross Living Area 3,704 Total Rooms 9 -•..i i. Total Bedrooms 4 i Total Bathrooms 3.1 Location Good View Good/Creek Site 1.32 ac Quality Good - Dryvit Age 36 Comparable 2 ~ a 651 White Tail Dr Prox. to Subject 4.78 miles E Sales Price 475,000 Gross Living Area 3,629 Total Rooms 10 Total Bedrooms 4 Total Bathrooms 3.1 Location Good View Good/Woods Site 1.1192 ac Quality Good - StoneNinyl Age 19 Comparable 3 y ay; 678 Saint Johns Dr Prox. to Subject 6.18 miles N Sales Price 500,000 Gross Living Area 3,929 Total Rooms 8 Total Bedrooms 4 Total Bathrooms 2.1 Location Good View Good/Creek site 1.29 ac Quality Good - BrkNin/WcI Age 33 Form PICPIX.CR - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Building Sketch Borrower N/A Properly Address 2930 Arcona Rd city Mechanicsburg Coun Cumberland State PA Zip Code 17055 Lender/Client Natasha Adler Porch @ Basement Level 72' Dining Room Sun Room Wet Bar Master Master Bedroom Bath Patio Kitchen a Over Porch Living FP Bath Staircase Room Family Bedroom Bedroom FP Room First Floor [3432 Sq ft] 19.5' 19.5' bo Foyer Bath c, 33' Stone Patio T ALSs n nr, v .W,J- Area Calculations summary Living Area Calculation Details First Floor 3432 Sq It 72 x 44 = 3168 33 x 8 = 264 Total Living Area (Rounded): 3432 sq ft Form SKT.BldSkl - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE IMain File No, A Plat Map Borrower N/A Pro ert Address 2930 Arcona Rd City Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client Natasha Adler ~ w ' yti .m i rl` IS a .f* a r Y'i. Yy b~~.f. ~ I ~i J`r t?S i, f y H' 0.08.0150 0.03 Miles Form MARPLAT - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Wain File No. ARCONARD29301 Paoe #141 Location Map Borrower N/A Property 2930 Arcona Rd City Mechanicsburg Courity Cumberland State PA Zip Code 17055 Lender/Client Natasha Adler a la mode inc: 22 i rx.. wroa. m Kw sere enr+wbpr - co_~st,lt~• ed its} ~s, (t1 3 Marysville p, Linglestown anu:NyRd stiq 3~ r. atlevRd (aso sssj y~ z ~Z a a ~ Luiki ov: t, 2- r ) Z. Paxtonia 678 Johns ! Sutmncraale Camp Hill, PA r Colonial Park 8 P: 6.13 miles N ►I 1 r -ty651t ,m ereNflVe Rd. -iWartxu4lk Rd Progress 11 Johns l Camp Hill, '.r 17011 JM y Penbrook 6.20 miles u t 'try e l 't_ Rutherf et : tia- 3G Wormleysburg Harrisbu.r.9 Paxtarn - La,vnton µ 1409estownCarlisle Pie ' 1t sa1 Lemoyne Camp Hill a Mar~rl5t ~ a , b s Drip, ru ~7t 1s t~atisburgkxp~rl, Ks .441, Steelton Shiremanstown Lower Allen Bress ler 83 [ W 1 to t...s F. .G leers Mechanicsburg h a _ y , y~ `a High ry: ;Pen,! ~a is Ego= a subject Fairview Park 2930 r y 114, Mechanicsburg, PA 17055 E~isbunt Rq 114 Rd Bavnnansilale dam S;•. Ccd'y1 Rd o 15 - t382f ~rnto~,oR Nauvoo~ Valley Green Andersontown P, cgd PrA S ddonsbur9 Pss'. Comparable 2 651 Whitetail Dr Lewisberry, 17339 "Lewisbcrry Ncv/Ur'rrytown 7 F yr Rd Carroll^T wP ~Sw14ltc Y , miles E Plnetown Dillsburg '1~1 kork Rd U no rra c~a H ,`O x 5 e Cones 90, Warrington TwP A1pil,e Franklintown Q w earn Page a 2.3 miles bind Form MAP.LOC - "WInTOTAP appraisal software by a la mode, inc. -1-800-ALAMODE IMain File Addendum Commonwealth of Pennsylvania 1r 0 6 7 7 3 3 7 Dep a "ffment, st to Bureau of Prot stoma?°and'F7ce rational Affairs PO Bo .0 Harrisburg PA*`~' 105-2649 t. ; i a v 1 '4 ~ ~ Certificate Type Certificate Status Certified Residential Appraiser Active Initial Certification Date s' ' 02/04/1993 JOHN STEPHEN BOSWELL Certificate 1402 WELLGATE LANE Number MECHANICSBURG PA 17055 RLOO1405L Expiration Date 06/3012013 Signal Acting Commissioner of Professional amt Occupaiwal Anatrs Form SCNLGL - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE ROBERT ENSMINGER APPRAISERS REAL ESTATE and PERSONAL PROPERTY 3557 Elmerton Avenue June 27, 2012 Harrisburg. PA 17109-1132 Mr. William L. Adler, Esquire 717-052-4111 voice 4949 Devonshire Road 717-370-5777 Fax Harrisburg, 17109 717-$77-7350 Cell g+ threecompsa,comcast.netor RE: Estate of Robert Adler Robert a,Ensmi neers. net www.EnsmineerL= Dear Mr. Adler: In accordance with your request, I have appraised the personal property of Robert Adler, Deceased. The property is located at 2930 Arcona Road, Mechanicsburg, PA 17055. 1 have made a physical inspection of the items listed in the attached report on May 17, 2012. The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its estimated value as of February 22, 2012. You, as executor, are the intended user of this report. There are no other intended users. The intended use of this report is for estate purposes. Estimated value is defined as the appraiser's professional opinion of the estimated gross amount, expressed in terms of cash, which the listed assets would typically realize if exposed for public sale at a properly advertised and professionally managed orderly liquidation at a listed or negotiated price usually within a short period of time of the effective date of this report. Further consideration is given to the ability of the assets to draw sufficient prospective buyers to insure competitive offers are considered. All items are valued on a per item basis, in "as is" condition, with purchasers responsible for removal of assets at their own risks and expenses. Any deletions or additions to the total package could change the psychological, and/or monetary appeal necessary to gain the price indicated. Taking into account all of the factors set forth in the pages that follow, it is the opinion of the undersigned that the estimated value of the listed personal property is Eighty-Two Thousand Three Hundred Dollars ($82,300.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, P Robert A. Ensminger ITEM VALUE 2008 Dodge Charger SRT 8, Super Bee, 40,380 miles, s/n 283LA73W28H171795 $ 24,800.00 2004 Hummer H2, 52715 Miles, deluxe, s/n 5GRGN23U64H105772 $ 21,000.00 2000 Corvette Convertible, s/n lGlYY32GOY103806 $ 22,500.00 1978 Chevrolet Camaro, Z-28, 79000 miles, not running $ 1,000.00 1988 Chev Blazer, Silverado, Rough condition $ 300.00 Kindal dresser $ 250.00 Bench $ 50.00 2 cabinets $ 200.00 Sofa table $ 200.00 Mirrors $ 300.00 Henderson sofas $ 700.00 Glass coffee table $ 250.00 Elephant table $ 250.00 Black wing chairs & ottomans $ 300.00 Leather top end tables $ 150.00 Dining table & 6 chairs $ 900.00 Pedestal table $ 450.00 Magazine stand $ 40.00 4 leather chairs $ 600.00 Round lass table & 2 chairs $ 400.00 2 vinyl benches $ 200.00 Bar $ 200.00 Glass end tables $ 150.00 2 night stands $ 200.00 King size bed $ 600.00 Dresser $ 400.00 2 chairs $ 150.00 Desk $ 75.00 Chair $ 125.00 Chest on chest of drawers $ 350.00 Table $ 75.00 Lowboy chest of drawers $ 300.00 Bedroom suite, 2 single beds, chest of drawers, dresser, night stand $ 800.00 Wicker chair $ 125.00 Son TV $ 200.00 Leather sofa $ 600.00 Coffee table $ 100.00 Glass table $ 100.00 Side chairs $ 50.00 Wine rack $ 75.00 Sony projection TV (large screen) $ 250.00 Desk & chair $ 75.00 Sofa & chair $ 100.00 Sofa $ 50.00 Coffee table, broken glass $ 35.00 Double bed night stand & dresser $ 225.00 Silver late Reed & Barton 10" bowl $ 30.00 S.P. butter tray $ 10.00 S.P. Reed & Barton tea service $ 100.00 Sterling basket $ 200.00 S.P. Sheffield meat latter $ 50.00 S.P. Sheffield tray $ 35.00 S.P. Sheffield late $ 25.00 Sterling vase (weighted) $ 100.00 6 sterling forks, 5 butter knives, 6 dinner knives $ 325.00 Danish stainless steel flatware, service for 6, 6 serving pieces $ 125.00 Copper kettle $ 200.00 Large crystal vase $ 100.00 Large crystal bowl $ 125.00 Crystal basket, oval $ 125.00 Large deer sculpture $ 500.00 TOTAL $ 82,300.00 Scope of Work The following comments expand the Scope of Work to include any additional research or analysis necessary, based on the complexity of this specific appraisal assignment. The scope of work explanations discussed here and within the body of the report further define, clarify and document what the appraiser did [or did not do] in order to develop the appraisal and report the value opinion, based on the complexity of this appraisal assignment and/or as a result of a supplementary Agreement or Engagement Letter * as accepted by the appraiser, Robert A. Ensminger and his client. * If no written specific and or supplemental Scope of Work was agreed upon with the client (prior to accepting the assignment, by formal engagement letter and included in this report) the Scope of Work outlined here and within the report, is considered to be representative of what typical users of appraisal services would require and in general, what appraisers would provide as reasonable, acceptable and sufficient for the stated intended user's needs. COMPLETE VISUAL INSPECTION: It should be noted that the Appraiser conducted a visual inspection of only the readily accessible areas of the assets, viewing only those components of the asset which were clearly visible. No tests we made of any mechanical, electrical or electronic systems as such tests are not within the Scope of Work. Comments on the condition of the asset are based on a casual observation only and which may have been limited by the placement of assets so as to preclude observation of the items blocked by same. Although the report may cite a general rating of the adequacy and or condition (based on observation only) it should be clearly understood that these statements are a general guide for comparison purposes (as part of the valuation process) and are not a detailed report on the physical and or operational condition of these items. The appraiser is not an expert in these matters and any opinion stated is advisory based only upon observation. While others may choose to rely on the report, they should not rely on it to disclose condition and stated defects. Such knowledge goes beyond the scope of this appraisal and as such, comments on observed conditions given in this report should not be taken as a guarantee that a problem does not exist. REPAIRS/DETERIORATION: An effort was made to report those repair items that, in the appraiser's opinion, will affect safety, adequacy, and marketability of the property. The Market Data or Sales Comparison Approach to value compares recent sales of similar assets to the subject asset being appraised. Adjustments may be made to the comparable sale for such items as condition, age, provenance, obsolescence and time of sale to arrive at an indication of the most probable selling price of the asset. The Market Data Approach is based on the premise that the asset is easily substituted in the market place for a similar asset of similar quality and price. The market is an established means of buying and selling assets through established channels including auctions, second hand dealers, public and private sales. Auctions are the preferred method of marketing when a liquidation value is being sought. Auctions are usually properly advertised and professionally managed and assets can be liquidated in a relatively short period of time. The orderly liquidation value as reported herein is not consistent with the definition of "insurable value" and should not be relied upon for insurance purposes. The Cost Approach measures value by determining the current cost of an asset and adding for appreciation or deducting for depreciation. Several types of depreciation can be associated with an asset including, but not limited to physical deterioration, functional, economic and technological obsolescence. Since depreciation is very subjective and sometimes difficult to prove, use of the cost approach and reliability on the same as a value indicator could be misleading. In most cases the Cost Approach is not deemed necessary to the development of a reliable value opinion, therefore the Cost Approach has been excluded and was not used in this report. Scope of Work (Concluded) The INCOME APPROACH is typically developed when the value is related to the economic return that an asset can produce. It is usually not applied to individual assets due to the difficult task of identifying individual income streams. The Income Approach is typically used with assets that produce rental income, especially large, movable construction equipment, and commercial transportation vehicles. The appraiser has determined the Income Approach was not appropriate and meaningful to the analysis and value opinion. For this reason, the Income Approach was not employed as a valuation tool. EXTENT OF DATA RESEARCH: Sales and listings of assets comparable to the assets being appraised have been researched, verified, analyzed, and reported. Sales data of assets geographically, physically, functionally and economically similar to the subject assets and that are sufficiently recent to reflect current buyer and seller actions were researched and considered. If necessary and applicable, the appraiser also researched data on comparable income and expense information and replacement costs. Depending upon the availability and reliability of various data sources, the appraiser used any combination of reasonably available information from owner's comments; buyer's descriptions; manufacturer's and dealer's web sites; brochures; Internet auction sites such as eBay or Auction Arms; informational web sites such as Kelley Blue Book, NADA, Edmunds, Machinery Trader, Art Facts, Prices for Antiques and the like; posted auction prices of other auctioneers; the appraiser's own experiences selling similar type assets at public auction and the appraiser's personal library. When and where possible, the applicable information was verified with sources deemed to be reliable and from a disinterested party or corroborated with a 3rd party source. In some cases, the motivations of the parties and other factors (terms, arms-length transactions, etc.) may not have been available and the data was used at "face value as factually accurate." DISCLOSURE/DISTRIBUTION: Regardless of who paid for this appraisal report, the intended user is only the client stated within the report. The appraisal and report may be inappropriate for use by parties other than the intended user and could place them at risk. Despite the means of possession of the report, this appraisal should not be used or relied on by anyone other than the stated intended users and for the stated/intended purpose. The Intended User of this appraisal report is the Client. The Intended Use is to evaluate the assets that are the subject of this appraisal for reasons stated elsewhere in this report, subject to the stated Scope of Work, purpose of the appraisal, the developmental and reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP,), and the Definition of Value. The nature of the assignment may infer Additional Users of this report. Examples would where this appraisal is to be used for (a.) legal purposes whereby the client's attorney and authorized court personnel become users of this report on behalf of the client; and (b.) estate purposes whereby the client's attorney and authorized taxing authorities become users of this report. This report is copyrighted by Robert A. Ensminger, © 2010, and may be registered in the U.S. Copyright Office. Any reproduction, electronic or otherwise, of analyses, drawings, photographs, contents, representations or opinions of value made in this report for purposes other than those stated in this report, is not permitted. THE VALUE OPINION: The value opinion stated in the report is based on my analysis as of the effective date shown in the report. The value opinion considers the productivity, economic and physical conditions of the assets only as of the effective date of this appraisal. As market conditions are constantly changing, this value opinion may not be valid in another time period. Statement of Assumptions and Limiting Conditions 1. In preparation of this appraisal report, no investigation was made as to the actual ownership of personal property herein appraised. Unless otherwise stated, the personal property has been valued in fee simple, unencumbered by liens and fractional interests. 2. All opinions as to values stated are those of the appraiser and are based upon the facts and data made available to me. The appraiser assumes no liability or responsibility for changes in the market place or in technology, which may in some way, alter or change the stated values. 3. No responsibility is assumed for information furnished by others and the appraiser assumes no responsibility for matters of a legal nature. 4. This appraisal was made for the purpose stated and is not to be used for any other purpose. 5. Possession of this appraisal report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed and the stated users without the express written consent of the appraiser. 6. The appraiser, by reason of this appraisal, shall not be required to give testimony as an expert witness in any legal hearing or before any court of law unless advance arrangements have been made with the appraiser at an additional fee. 7. Leasehold improvements have not been taken into consideration unless specifically noted in the appraisal report. 8. The appraiser has used his best professional judgment to accurately value the subject according to the specified definitions, and the values reported in the appraisal documents represent the opinion of the appraiser as of the effective date of the appraisal. Such values are subject to significant alteration and will be affected by time, changes in condition, obsolescence, changes in the market place or in the economy and many other factors beyond the control of the appraiser. Reliance upon stated values for any purpose, beyond the effective date of this appraisal is inadvisable. 9. Authenticity of paintings and art work and provenance of antiques and decorative arts is assumed, but not guaranteed. Paintings and art work under glass were not examined out of frames and are assumed to be as identified and in good condition unless otherwise stated. Statement of Assumptions & Limiting Conditions (Concluded) 10. Services containing multiple pieces may or may not have been completely examined, and are assumed to be complete and in good condition, unless otherwise stated. An individual piece is assumed to be representative as to condition. If values are given per set or per lot, the value is for the set or the lot, and no opinion is given as to an individual value, or to proportionate values. 11. Porcelains, pottery, ceramics, and other fragile items have not been examined to museum standards or methods, for repairs or hidden damage, and are therefore subject to further examination. 12. Colored stones and diamonds may be enhanced by using one or more techniques including, but not limited to, clarity enhancement, resins, and heat treatment. In many cases, it is impossible to tell whether a natural stone has been enhanced without a detailed report from a qualified laboratory. The value determination in this report assumes that no major enhancement has taken place unless so stated. 13. Ivory, jade, bronze, gold, sterling silver, and similar materials have not been tested by laboratory standards, or methods for purity and authenticity, and are subject to further examination. 14. Coins and paper currency were not examined for authenticity or counterfeits and were not removed from books, flips, slabs, rolls or other packaging. In most cases the package markings are assumed to contain the listed contents. 15. Machinery, equipment and vehicles were not operated and are assumed to be in working condition unless noted. 16. Electronics and computers were not tested and are assumed to be in working order unless noted. 17. Firearms were not examined internally and were not fired. Various component parts were not checked for matching serial numbers. All firearms are assumed to be in working order unless noted. 18. Measurements and weights are approximate. Wood identity is not guaranteed without further research. 19. It should be noted, that any additions or deletions to the total assets could change the psychological and or monetary appeal necessary to obtain the values indicated within this report. Certifications I certify that, to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. It is noted, however that the appraiser is also an auctioneer that regularly conducts liquidation services for clients. At the present time there are no contracts for future services. • I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. • I have made a personal inspection of the property that is the subject of this report. • No one has provided significant personal property appraisal assistance to the person signing this certification. • I have not performed any business services, as an appraiser or in any other capacity, for the party whose assets are being valued within the past three years. P Robert A. Ensminger June 27, 2012 September 24, 2012 The sale of the Fountain Boat from the Estate of Robert A. Adler to Barry Lefever was completed in September 2012 for $10,000. Sincerely, Stacy Adler Smith ~~VL Integrio-ty B A N K March 7, 2012 William L.Adler Attorney at Law 4949 Devonshire Road Harrisburg PA 17109 Re: Estate of Robert A. Adler SSN 210-14-6935 Dear William, Robert A. Adler had been a customer with Integrity Bank since 2009 lie had one Certificate of Deposit; the details of the account are as follows: Date opened: September 28, 2009 Ownership: Individual DOD balance: $156,526.71 Date Acct was closed: 03/5/2012 Please feel free., to call 717-920- 355 with an) questions. Thank you. Sincerely, Cherrrl D'Soura Assistant Manager Integrity Bank 347 .llsr~e 1.rovl' C'Mip Hill kl 1 'x711 • Phone: -17-9)20-41)00 - wh-74 IZ-11 d 17'• 14x. -1 "-°'.!O--JQ i • r, z u i.;x~rir,t'nnrkonlrrre.anu METRIC BANK 3801 Paxton Street 888.937.0004 Harnsburg, PA 17111 mynietrobank,c.orn March 9, 2012 William L Adler 4949 Devonshire Rd "arrisburg PA 17109 RE: Estate of: Robert A. Adler Tax Identification Number: 210-44.6935 Date of Death: January 25, 2012 To Whom It May Concern: This letter is in reference to decedent account information you requested for the individual listed above. We are able to provide the following: Account Type: Checking Account Number: 538200593 Date Opened: 9/22/08 Date Closed: 3/2/12 Primary Owner: Robert A. Adler Date of Death Balance: $17840.85 Account Type: Checking Account Number: 538200759 Date Opened: 9/22/08 Date Closed: 3/2/12 Primary Owner: Robert A. Adler Date of Death Balance: $1611.00 Please feel free to contact me at (717) 412-6122 if I may be of further assistance. Sincerely,, r / Diana Reynolds Metro Bank Support Associate/Deposit Services S MEMBERS 1st H.DVI k Al CH EDI T UNION SAVINGS ACCOUNT: Account Number/Suffix 177970-00 Date Account Established 08/12/1998 Principal Balance at Date of Death 625.00 Accrued Interest to Date of Death $.00 Total Principal and Accrued Interest $25.00 Name of Joint Owner None INVESTMENT SAVINGS ACCOUNT: Account Number/Suffix 177970-05 Date Account Established 02/21/2006 Principal Balance at Date of Death $2,848.44 Accrued Interest to Date of Death $.44 Total Principal and Accrued Interest $2,848.88 Name of Joint Owner None M ERS 1sT FEDERAL CREDIT UNION Danielle A. line Lending Insurance Support Specialist March 8, 2012 Estate of: ROBERT A. ADLER Date of Death: 02/20/2012 Social Security Number: 210-44-6935 ~aC1Ull L.t~ui::c L~t-ire. I?O. l~E~s I(a \[ccliat~~i.h€u•,~, P.nt~~~l~.tnia I"~1~7 f;;Ufi, ?iii-?;;',~; ~ ~t~r~~;t7~rmlxrsl~t.~r,; p M&T Bank 499 Mitchell Road Millsboro, DE 19966 Adjustment Services Phone 888.502.4349 F ax (302) 934-2955 March 16, 2012 William L. Adler 4949 Devonshire Road Harrisburg, Pa 17109 Re: Estate of Robert A. Adler Social Security: Date of Death: February 20, 2012 Dear Sir or Madam: Per your inquiry on March 1, 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 Checking Account Account Number 9850854440 Ownership (Names of) Nataliia Adler Robert A. Adler Opening Date 1110411010 Balance on Date of Death $575.07 Accrued Interest $ ,00 Total $575.07 2, Type of Account Checking Account Account Number 1157604 Ownership (Names of) Robert A. Adler Opening Date 020411993 Balance on Date of Death $11,015.83 Accrued Interest $ .07 Total $11,015.90 Type ofAccottnt Savings Accotint Accotott Ntunber 15004216706662 Ownership {Nantes oo Robert A. Adler Opening Date 1010912007 Balance on Date of Deatli $11,246.29 Accnted Lrterest $ .17 Total $11,246,46 For any additional information on the above accounts, including ownership and any changes, closures andtor reimbursement of funds, please call the Trindle Road at 717.737-2308. We were unable to locate any safe deposit box for the above•mendoned decedent. This letter does not include any accounts in which the deceased may have been listed as Power of Attorney, Custodian of Uniform Transfers, Representative Payee, or Trustee under a Written Agreement. Sincerely, Valle Mercer Adjustment Services W ~ ~ n o 3 X a) cu =r rr O rD ani (D LA G) G) Lr) C: C: 90 0 0 0 0 C C (D f~D T (D (D lY 3 Lo 3 (rD O (D cil 3 v 3 o a ~ D D s _4 1 O O O O ( O rt Q O O rr (D 7 N P, h O W N (D V (1 r~r N (D 'O 3 C) (D ((D v :3 C: Ln L ~ o (D ~o O fD O t0 Q CD O Ln rt CD X ~ O N W cn N fll N O O Ln CO NJ N) W 3 N r- L9 W ~ N ~ V cNn N ~ m a) n 4~1 _0 I-j o w rn w N C O W N Ln cWil O .JA ko 4~1 (D (~I1 N C7 O -P W Ul (D 3 (D -0 Llr) 0) e-t M =3 =3 V N r-r 1.0 =7f m 77 77 77 77 Ln O _ O ( 19 W m ( jbpr {6} -ul- if? jcpl i V = 0 r-t fD Lk) -1 z LAJ COiI O O O O C) CD 0 rt O O Lrl (D O O O O O O O O O CD U) -1 N i ff? ~Pr ~i4 iF w -4 00 (D m O O C~II lVJ1 CvI I O U I O Er f+ O O O O O O O O O O O O O O O Cl c co ( D W c c 3 o x 3 cJ) n D (D x (D (D 3 (D (D :3 S. 0 cn < Q n c (rD Q = @ (D Q L 3 aj C W 3 (D (D Q F- `u 0 m 'U rt ro n Q ii F ~s ° 07 c - p rfl z -c a -q~ o r~ I'r 11 N ~n =>m - 0 a ch z > 1 ~250 0 fn G) 0 ;u D co as Yl, fD ~ t5 3S E'C-101, '2~~ 6 5,6 6»4 N(} p N 11111 lid 11111111 lill III 111111111111111 C- C> T4-yi1O~ b K q 2<11 r G! ~qB yp~ -P 3 V1 rs N tNn 'D O I 'a' rte, •q G po M, .3 a: Z, Z 'P ;o z CLOD rD :3 67 fft K rn t1 w... cs ~ t7` ~ ~ Ls i ~ R. FL a . r1r a vx m n c n ca n -o I » _ R a e I Z7 E ~ F S-3 V_ D D 0 P a 0- ~^p D D , " ~DM;uD J pg - In, 3IVfSrhC7 77 4+4 b'" LS I'g Oe ac A r C d -t n is ni ~ ~ .n ~ qr ~ ~ ~ 7 q, ,n rs I ~ rti t',a' N- '0 L1 r6► to W ~O ro VI ° H _n 1" ra D D 17 C ~ cm Lon Id 4 E3' D j~~~•ro_^.'t jy nACy 4 r,~ p fib ° I 'g~,. ,yD Do In 4: W rr 3' g r CT7 i D r:7x In - I x 6 A fT j1i j m C6 to 0 co T'" ap Dp,"Im1ro + Q Cr •,E) . rn n ~o x n y ors rz > a cv=~ °p"„ c ~q"moo d rY d ro 0 Z ita y A n ~ p q A ro ~ N ~ Q Brl t o ~ r*Y L7 o c p , xPs~v_37 OO E7 " :DAQ?~aG :1 r %'o iv 0 J% a °ro yr t• dT 11s Ln L) ,D~: D c 3 v+ n~a i o w pom Coa'JO' 1~g~a ID_+ c7 ro t? 0 CL t7 d 4s A.. I ~ ~ r r'+ 1 r+ sY _ D O0 C oe t+ ro n I 3, c. t! _ d Z in CL m? D au ~ 00 p3D -F,3 O r z 'II rooo~i ' " < E j~ca t~~ I*1 X33 ~ C wa' k. tg .r y to I 7L 12 _ d 33 vl pp p' 7 O m .G rp.. s+ rs © to a a ,-.p. m .1 a u o, M I ro C + I rP ,a7i' t*1 ,ct ~ r, < D P» r6 >90 W D. r"I!' !i1 'n` A 3!. gOc G~~ aUtaC~a tT~C Dr9cz ,D~ t~ I i~ .C. m o n :0) ,b 'N?) - ~ 3D p~I► ~ I, r 0 &X) t Q o °Ci 4 x ~rt r~+ 03' nc at raocy . a I RC w < d -ss r® Eq. ;j g o r Q 3 as I C R ra ?r c p d co a+ ? P t* r, o-, cu or cx 019 ~ tl ¢ "1 M A r C J rM, ~,.I, °r kr3 wC7 ( L. "D *«C CY.. 0 C ~ ~ • * L6 0 ~1 ~ x Cir ~ ~ C7 K Ltr C1 ~x ~ V) Rs D ,7 G t " Q ° %00 r9C. tsrs o'O QUO K ~"cr 3o C I rv a T2: 0 x- o C+ L r O S7 D < rtt a C I RR rtT«< 0 3 @ 0 ~ I ~ 3 `~tno ro'<0°: i' _ 0) -Z r Y. 0: rp *0 5-00 on 'o S' 93Q. 0 CL -5-0 Ui3 Er 1,10 0 'R o' CL :pr T:: rp r La ro ~d rg a +~D tD `3 1 :1) 5. 60 0 r„~ i AA Cs R 1? E Ib]. ENT This Agreement is made this day of 2011 by and between NA-I'AL1I ADITIT. in her capacity as ` chuinistrwttrix of the litute of Robert A. Adler and also its bencliciary of the Estate (herein "Ar//c& and STACK' ADI A',R SXI ITI I (herein ",.Smith"). VVI IEREAS, Robert A. Adler. husband of Adler and brother of Smith, died intestate on February 20. 2012, a resident of ('un7bcdand County, Pennsylvania; IA I I RI ;1S. betters orAdministradon were granted to Adler by the Register or Wills of Cumberland County. Pcmrsylvania (Estate 50, 21-12052); VOIERI AS. Adler is entering into this Agmement in her capacity as Administraoix of the F',state of Robert A. Adler and also as benefidary of the Estate: V II RFAS. Robert A. ,Adler died leaving no living children, parents or siblings other than Srnith. WHEREAS. Robert A. ;Adler and Adler cxccuted a Pre-Nuptial Agreement under circumstances that the parties are not desirous of litigating including being presented with the PraNuptial Agreement without counsel under circumstances or duress only two clays betore the wedding whereby :Adler purportedly agreed to wakv her rights to inherit from Robert A. Adler's Estate, making Smith the sole beneficiary ofthe Kate or Robert A. Adler, Deceased (the `'EsYakl: and N" IEREAS.:lM has agreed nest to contest the Pre-tiuptial Apreemcnt in exchange tier. a portion or me assets of the Atme and Smith is not desirous or litigating the validity thereof. I'age I of 7 NOW THEREFORE, with the intent to be legally bound hereby, the parties, for and in consideration of the mutual promises, covenants and conditions herein set forth and for other good and valuable consideration, receipt of which is hereby acknowledged, covenant and agree by and among themselves as follows: 1. The recitals set forth above arc hereby incorporated into this Agreement by reference and constitute a part thereof. 2. Adler and Smith agree to divide the assets of the Estate as follows: (A) Smith shall receive the following: (i) All of the assets set forth on Exhibit "A", which assets shall be distributed to Smith immediately upon the signing of this Agreement, or at such later date as Smith shall decide in her sole discretion. (ii) The sum of One Hundred Fifteen "Thousand ($115,000.00) Dollars payable at the time of the signing of this Agreement. (iii) The sum of Fourteen Thousand ($14,000.00) Dollars payable at the time of the closing of the Estate. (iv) The following vehicles, the titles of which shall be transferred to Smith at the time of the signing of this Agreement: (a) 1978 Chevrolet Camaro (b) 1988 Chevrolet Blazer Silverado (c) 2000 Corvette convertible Page 2 of 7 (d) 2006 Ford Mustang GT (v) The cigarette boat, which shall be transferred to Smith at the time of the signing of this Agreement, or at such later time as she shall determine in her sole discretion. (vi) All jewelry (vii) All silver (iv) All guns (B) The remainder of the assets shall remain with the Estate to be distributed by Adler as she determines, in her sole discretion. "These assets include, but are not limited to: (i) The primary residence situate at 2930 Arcona Road, Mechanicsburg, PA 17055, which property is presently encumbered by a mortgage. (ii) The Morgan Stanley IRA Account reflected in the attached Exhibit "B" naming Adler as the beneficiary thereof shall be excluded as part of the above division and shall remain Adler's separate asset, whether the funds arc ultimately paid to Adler as beneficiary or to the Estate as beneficiary. 3. ']'he Estate shall be responsible for payment of all inheritance tax, if any, which may be due. Page 3 of 7 4. Adler acknowledges that she has been advised by Butler Law Firm to retain an attorney to review this Agreement. 5. This Agreement shall be binding upon and inure to the benefit of the parties hereto, their respective personal representatives and assigns. 6. This Agreement and any accompanying instruments and documents represent the entire transaction between the parties hereto, and there are no representations, warranties, covenants or conditions except those specified herein or in the accompanying instruments and documents. 7. This Agreement may not be modified or terminated orally, and no modification, termination or attempted waiver shall be valid unless in writing signed by the party against whom the same is sought to be enforced. 8. This Agreement may be executed simultaneously in two or more counterparts, each of which shall be deemed an original, but all of which shall constitute one and the same instrument. 9. This Agreement shall be construed according to the laws of'the Commonwealth of Pennsylvania in effect as of the date of the execution of this Agreement. 10. All covenants, warranties and representations herein set forth shall survive this Agreement. 11. Smith acknowledges the conflict that exists with Adler being both the Administratrix of the Estate and the beneficiary of the Estate and is willing to accept and waive these conflicts specifically relating to the resolution of the issues dealt with in this Agreement. Page 4 of 7 IN WITNL;SS Wl WRI OF. the parties have hereunto set their hands and seals the day and Ycar first allove written. 1 'I I'NI SS: Xwv:atalii Adle , as t1d1 >>wtrat, cif the Estate of Rc bert A filer and as beneticiarv of' the I~statr of I art A. Adler Stacy :ldlcr /ith Page 5 ot'7 EXHIBIT "A" DEN Pictures on wall Various books and clock on bookcase Globe (big) Coffee table Stecler stuff in den LIVING ROOM Dishes (Montclair by Lenox) (Crown Sutherland England) All dishes/crystal in cabinets - Limoges Prance Pewter pieces Fu dog Copper kettle - I of 2 2 end tables SOLARIUM Crocks Picture of red car Vogue needlepoint BAR Globe (Time) glasses Lalique crystal glass (top shelf) Vase with turquoise hair on bar KITCHEN Drink dispenser Silver forks/spoons Charging station Various cooking utensils Various Pyrex, etc. Wooden bowls/plates Orange Dutch oven GBR Bedroom suit Large framed/matted picture Family photos Page 6 of 7 MY OLD ROOM Picture of Harrisburg x 2 Dresser Highboy 1933 and 1948 pictures Old Life magazines Dad's briefcase Entire bottom drawer of highboy DOWNSTAIRS Bedroom suite (one in RAA bedroom) Rest in garage GARAGE Bar - Nana's LAUNDRY ROOM Big white basket BACK ROOM Crocks -jugs Albums Small stool FURNACE ROOM Two night stands GAME ROOM New shelving unit x 2 GARAGE Chas. Adler signs Golf clubs Tools and Craftsman tools Various tools on peg board Nana's desk chair Fishing stuff Page 7 of 7 N N c H M g~ ~ ~~N l f~ CL N N H b~ M s v ~ n w o G ~ d to E_ ms's w CD d mZx . i a m; ~ sk~ q a iA N N N ~ a 3 8 r r r N Q S m w OC Qu w E. 0 4 9ca - a L 1- CC11 to ` v HZQ ~Q XU :c r wOC7~W - .t1 ~ E E 19 cr. E r, ~ ~ tx O ~ Q/ q q 0 p ~ ~ ; 7 Itj~ S h p ~ O W aQ~ ! b m t x c b c $ s 1 C b k /G/~ W u `~~yo ~g~a~oa \Y G C ' M 'tf o ~ s CL c =N~ W FJ ` i w~ N ~ V CL CM ca am W ° g m m c~a Z~ Mgao W~ ~ePb FQ Sca 4 ;s t- t amoL° g-8 S, m~~3 4 d~ c~4~ N~ cc a C ~b ~cc~ b ° a C E s ce C C _3S 3m ~ .mvY C S! 2-1 a lob 6 9'b N Q A a O pW W C ~p O S: ;s o9 omm i.n b! F Q m g Q j ro a0r N~ o a. e mm R N It 'a 1 C P a ° 4 $ a° -c Ru 13 g W o o goy g u aa' ~ ~ b R~ W w E o m ~ o b m zi 20, E ma CC ova` ° ~rrQ~ ~ $A awo b~ E-a it ~ z ` ~~pp 3 r D 9g a E; J J J J a J J .J N a I J .rl r Q b~ m O •t b q d hQ C g u~ m b b ~ ~ ~ q u ~ C G ~ ~ ~ ~ ~ 6 Qf m ~ ~ 8 W ~ c! r 11 R ~~~rrre-r wr M Y •JJ ~ b y~ e ~ q . e R ~ S` C~ e O C: c 00 cg 0 s r U~ 'a O~ a a d N r M a Sig 49 gR~~ N V. r r r r r w r r r. r r r r s e gN $REwa yy~~ ~,{1t~~~'~ r ~ ohph W e m m~ $ m V V V N N lei e ``i O $ O N IIVV b d+ ~ « C o ~ QA.: C lax x r. ` ~5 5 q$~~ ~ O c o Z Cc' a b a ~N~e~B W a~ ~ s b 9 ~ ~ g~ E o n ~ g ~ ~ c 'E ~ b Cf ~ C e m-ft o Rg 5 v a$3M`o x EQg a `b..moQm H N ~m~,q$~ t3q~~q~m r• a~iS bay C t ~ e ~ ~ ~ ~ ~ V ~ M V O! P! N r m c C its ~ o r d C 3' lie ' O C y > > S f S C O Q ~ }j ; 3 4! N ~ t+~ Oy 0) IL O ~ ~ y N E~ F. qr CL F N W 3 _ C rn '-~7 gc e z r z a r ~ r z S H B. 12 d1 02 U! Moen I% w W t 7 i ~Qaw Q a .C a s -j z o. cn 3 z son# G o p y , (7 t9 G C N s l 3,11 'r. L 1 ~ V C w f ' ~ 7 e ? ~ o i ; ~ { y ~ N ' N N Mp j r r r r Ctb S. w W O S a° V fi'' 1 tp r~ ~ O N 0G b y 8 a c .t ~ c 1 3a ~ ~ ~ 1N y o X° o't`c E I m I b ~y Cl) ~ pO 3 ~~r{ ' ~ « mm fi z.- P O y WQ~ a S a ; r RU3 y .2 lc m$ m Como o- C4 N r, s a• c S ro NOD.. 0. c$X ° E. • C 1' a~iiz a'' m°PW a, 0 d: 0 9L :h z W 0ZVI A W 'a a A N 4f pa ~jU) O'k~~~ Q is ~i~iQC~ a U. cc 0 z z x 1.3 Ov o~ a m m r„ Ix Le a co iM1 LL e'EaIs a m W Q b CIS ° C 4 N ? w ro a Q8 t% O Q W m a ' 7`r, ti O ° V ~U y~ 2 z s Y m +t3 °Z a~ i~ O' r ~ p o 5« o b d U3 23 E a bs c c `c,. p zs x e ro E S E - o % a %L 92 41.- CA ta r I- M EC m 4 Pb J! I 't C~ O Q Q w' e~++' w p 0 0 O -ab • O U ~ ' O a ° g iii tmoo' gyp o c~ wCO q,Lm a _ a 4 I I i a Al td o ts! U' S 9=. v 4 c a Ej m IA ev C$~~ S 1 A £ . $ spot > Nr .N. V r r Iz O y m p >t O iA y ° m ~ R ~na$8 RQ ~ mc M O "a a .O M cm - Q a Ce dN A~ to s~0~aPZ CL C E 5 H~~ E> UJ -7 le ww O ~ ~ a Oq2 2 C~ $ k O E C w -s, e Meng C all Q r, ti b. A ~ $ ; ~ ~a L roEta ° E l qma M ► `n ~ V. E m u ~ 041 e ~ m y ~ Q C C ~ O C ~ l s ~~QB 3 C O C~ C a Property to Be Distributed to Stacy Adler Smith Pursuant to July 6, 2012 Agreement The sum of $129,000 $112,000.00 (Only $112,000 is coming from estate) 1978 Chevrolet Camaro $1,000.00 1988 Chevrolet Blazer $300.00 Silverado 2000 Corvette convertible $22,500.00 Cigarette boat $10,000.00 Jewelry $500.00 Silver $1,000.00 Guns $1,365.00 (Wife retaining Taurus revolver with $300.00 value) Total $148,665.00 Exhibit K WILLIAM L. ADLER ATTORNEY AT LAW 4949 Devonshire Road HARRISBURG, PENNSYLVANIA 17109 PHONE: (717) 652-8989 FAX: (717) 307-3343 EMAIL: BALQBillAdlerLaw.com WEBSITE: BillAdlerLaw.com LEWIS F. ADLER KOHN AND ADLER (1934_1984) (1934_1960) DAVID S. KOHN KOHN, ADLER & ADLER (1934_1985) (1960-1981) LOUIS J. ADLER ADLER & ADLER (1959=1999) (1999=2010) CRAIG I. ADLER February 11, 2013 Cumberland County Courthouse Register of Wills One Courthouse Square Carlisle, PA 17013-3387 Re: Inheritance Tax Return Filing Dear Register of Wills: Enclosed please find the inheritance tax return for the estate of Robert Adler. Please clock a copy of the inventory and return it to me in the envelope provided. Thank you. Very/ truVAle 4/ l 0, William cl> w Mm T' ~C) C:0 U M = C'7 -j n r rn rn DAM W :~C7 c~ C> -n ~ ~ n . C= c°7 o ` r rn A O -rt 0. w z a w ~v z fib {,FY fx~f3 s k Q r i t+. P f. r N~ O 1) 00 U ~M O CIS a bc,1D ~ ft U a: 0 U ,1,; C ~ Q vi N A i~~ - z H a <i: r dki- cu 0) . , ~ j; Q O ca c; 97- c-, U _ fr 0) co ,x _