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05-16-13
J 1505610140 REV-1500 EX (01.10) PA Department of Revenue OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg PA 17128-0601 RESIDENT DECEDENT 2 1 1 2 0 4 9 5 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 4 1 2 2 0 1 2 1 1 1 7 1 9 1 9 Decedent's Last Name Suffix Decedent's First Name MI S T A R N E R L E S T E R F (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 ❑X 1. Original Return 2.Supplemental Return ❑ 3. Remainder Return(date of death prior to 12-13-82) 4. Limited Estate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) ❑X 6. Decedent Died Testate 7.Decedent Maintained a Living Trust 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 M A R C U S A - M c K N I G H T I I I 7 1 7 2 4 9 2 3 5 3 GREGISTER OFANILLS Tr'r f §LY O _=� G> 4 �7 First line of address co —��- M)D C-)_ M i tT I R W I N & M C K N I G H T , P - C M� Second line of address �I 6 0 W E S T P O M F R E T S T R E E T City or Post Office State ZIP Code ...a DATE FILED;— C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATUR)E7 PERSON RESRaNSI R,0TI1l DATE ADDRESS 815 T RWAY ROAD GARDNERS PA 17324 SIGNAT F P RE ER THFjN/ 6SENTATIVE DATE (( ft ADDRESS / t -5 60 WE T POMF ST EET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 �3 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: LESTER F • STARNER RECAPITULATION 1. Real Estate(Schedule A) . .. .. . .. . . . . .. ... . . .. . .. .. . . . . . . .. .. .. . . . . . 1. 2 7 1 0 0 0 , 0 0 2. Stocks and Bonds(Schedule B) .. . .. . . . . ... .. . . .. . . . .. . . .. .. . . . .. .. . . 2. 2 6 7 8 8 1 . 0 3 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. 4. Mortgages and Notes Receivable(Schedule D) 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . .. . 5. 1 7 6 5 3 , 0 0 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested . . .. .. . 6. 1 8 6 1 , 4 1 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested .. .. .. . 7. 6 0 7 8 7 2 . 8 8 8. Total Gross Assets(total Lines 1 through 7) .... .. . . . . . .. . . . . . . . . . . . . . . 8. 1 1 6 6 2 6 8 , 3 2 9. Funeral Expenses and Administrative Costs(Schedule H) . .. . . . . .. . . . . . . . . . 9. 6 9 7 1 5 . 9 9 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) .. .. . . . .. .. . . 10. 1 3 3 3 0 . 3 4 11. Total Deductions(total Lines 9 and 10) .. .. . . .. . . . .. .. . .. .. .. . . . .. . . . . 11. 8 3 0 4 6 . 3 3 12, Net Value of Estate(Line 8 minus Line 11) . .. .. . . . . . .. .. . . . . . . . . . . . . . . 12. 1 0 8 3 2 2 1 . 9 9 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. 1 0 8 3 2 2 1 . 9 9 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)x.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.045 '1 0 8 3 2 2 1 . 9 9 16. 4 8 7 4 4 . 9 9 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 4 8 7 4 4 . 9 9 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 L 1505610240 1505610240 J Continuation of REV-1600 Inheritance Tax Return Resident Decedent LESTER F. STARNER 21 12 0495 Decedent's Name Page 2 File Number Correspondents Name Daytime Telephone Number M A R C U S A M C K N I G H T I I I 7 1 7 2 4 9 2 3 5 3 First line of address I R W1 N & M C K N I G H T P C Second line of address 6 0 WE S T P O M F R E T S T R E E T City or Post Office State ZIP Code C A R L I S L E P A 1 7 0 1 3 Correspondent's e-mail address: 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 we,coned and complete.Declaration of pre parer ofherthan the personal representative is based on all information of which preparer has any knowledge. SIGNATUR F PERSON RESPONSI LE FOR FILING RETURN DATE � � ors--m--/�L„ _ 903 GOODYEAR ROAD U GARDNERS PA 17324 •�°' wo°^ rnuno File Number Decedent's Complete Address: 21 12 0495 DECEDENTS NAME LESTER F. STARNER STREET ADDRESS 75 FROST ROAD CITY STATE ZIP GARDNERS PA 17324 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 46,744.99 2. Credits/Payments X Prior Payments 45,000,00 B.Discount 2,437.25 Total Credits(A+B) (2) 47,437,25 3. Interest 4. If Une 2 is greater than Line 1 +Line 3,enter the difference.This is the OVERPAYMENT. (3) Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 1,307.74 Make check payable to: REGISTER OF WILLS,AGENT RZYMM11iiii PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X"IN THE APPROPRIATE BLOCKS 1. old decedent make a transfer and: Yes No a. retain the use or income of the property transferred; .............................._...................................... Cl nX b, retain the right to designate who shall use the property transferred or its income; ............................... ❑ El c, retain a reversionary interest or ................................................................................................ ❑ 0 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? ....... ........................................................................... ❑ Q 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑ 0 4. Did decedent own an individual retirement accoum,annuity or other non-probate property,which contains a beneficiary designation?..................................---.................................---............... © El IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994,and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(it)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the 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 decedents 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 blood or adoption. RMV-I DUL CAT tUl-1 Uf pennsylvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAR RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LESTER F. STARNER 21 12 0495 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 that is 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. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 12.453 ACRE SITE ON FROST ROAD, GARDNERS, PENNSYLVANIA 97,000.00 2. 75 FROST ROAD, GARDNERS, PENNSYLVANIA 174,000.00 TOTAL(Also enter on Line 1,Recapitulation.) $ 271 000.00 If more space is needed,use additional sheets of paper of the same size. Ktv-1 ouj to+(U-ee) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA TOCyff���S r/�+ p& BONDS INHERITANCE TAX RETURN STOCKS RESIDENT DECEDENT ESTATE OF FILE NUMBER LESTER F. STARNER 21 12 0495 All property joildty-ovmed with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. MIGHTY OAK STRONG AMERICA INVESTMENT COMPANY 267,881.03 (FIDELITY INVESTMENTS ACCOUNT#671-881759 TOTAL(Also enter on line 2,Recapitulation) $ 267 881.03 (If more space is needed,insert addiflonal sheets of the same size) Mtv-lout tF+(11-1U) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE INHERITANCE TAX RETURN CASH, BANK DEPOSITS, & MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: LESTER F. STARNER 21 12 0495 Include the proceeds of litigation and the date the proceeds were received by the estate. ITEM All property jointly owned with right of survivorship must be disclosed on Schedule F. NUMBER DESCRIPTION VALUE AT DATE 1. PERSONAL PROPERTY-APPRAISAL ATTACHED OF DEATH 17,653.00 TOTAL(Also enter on Line 5,Recapitulation) $ 17 653.00 If more space is needed,insert additional sheets of paper of the same size ncwi DUW CA'LU'r i V) - pennsylvania SCHEDULE F DEPARTMENT OF REVENUE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY _ RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LESTER F. STARNER 21 12 0495 N an asset was made jointly owned within one year of the decedenes date of death,N must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. DORALE J. FRYKMAN 903 GOODYEAR ROAD DAUGHTER GARDNERS, PA 17324 B. BONNIE L. STARNER 815 TORWAY ROAD DAUGHTER-IN-LAW GARDNERS, PA 17324 C.ROSS E. STARNER 815 TORWAY ROAD SON GARDNERS, PA 17324 JOINTLY-OWNED PROPERTY: LETTER DATE - DESCRIPTION OF PROPERTY %OF DATE OF DEATH ' ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUEOFASSET INTEREST DECEDENTS INTEREST 1. A. M&T BANK 5,174.02 33.3 1,722.95 CHECKING ACCOUNT#618721 2. C. PNC BANK 276.92 50. 138.46 CHECKING ACCOUNT#51-4039-8383 TOTAL(Also enter on Line 6,Recapitulation) $ 1,861.41 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER LESTER F. STARNER 21 12 0495 This schedule must be completed and fled if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY REM INCLUDE THE NAME OFTHETRANSFEREE,THEIR RELATIONSHIP TODECEDENTAND DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACHA COPY OF THE DEED FOR REAL ESTATE, VALUE OF ASSET INTEREST pFAPRICABDiI VALUE 1. MIGHTY OAK STRONG AMERICA INVESTMENT CO 607,872.88 100.00 607,872.88 (FIDELITY INVESTMENTS) MARITAL TRUST ACCOUNT#675-275093 BENEFICIARIES: DORALE J. FRYKMAN ROSS E. STARNER TOTAL (Also enter on Line 7,Recapitulation) $ 607 872.88 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LESTER F. STARNER 21 12 0495 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. HOLLINGER FUNERAL HOME&CREMATORY, INC. 11,050.86 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Year(s)Commission Paid: 2, Attorney Fees: IRWIN & MCKNIGHT, P.C. 26,500.00 3. Family Exemption:(If decedents address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 361.50 5 Accountant Fees: GREENAWALT&COMPANY 1,800.00 INDIVIDUAL INCOME TAX RETURNS&TRUST INCOME TAX RETURNS 6. Tax Return Preparer Fees: PATRICIA A. ROSEN DALE, CPA 375.00 FINAL FIDUCIARY TAX RETURN 7. REGISTER OF WILLS- FILING FEE 30.00 8. NOTARY FEES 55.00 9. CUMBERLAND LAW JOURNAL-ESTATE NOTICE 75.00 10. THE SENTINEL-ESTATE NOTICE 200.16 11. ROY D. GOTTSHALL-APPRAISAL ON PERSONAL PROPERTY 90.00 12. DIVERSIFIED APPRAISAL SERVICES-APPRAISAL ON REAL ESTATE (2) 700.00 13. REGISTER OF WILLS-SHORT CERTIFICATES 12.00 14, CLOSING COSTS ON SALE OF REAL ESTATE 16,041.26 15. BOUDER'S TRASH REMOVAL& HAULING SERVICES-TRASH 600.00 16. HEALTHPORT-MEDICAL RECORDS 190.43 17. JEANETTE'S CLEANING SERVICE-CLEANING 285.00 18. PRECISION PAINTING-PAINTING 1,150.00 TOTAL(Also enter on Line 9,Recapitulation) $ 69 715.99 If more space is needed,use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent LESTER F. STARNER 21 12 0495 Decedent's Name Page 1 9 File Number Schedule H - Funeral Expenses$Administrative Costs-67. ITEM NUMBER DESCRIPTION AMOUNT 19. STANLEY STEEMER-CARPET CLEANING 242.74 20. PAUL M. RISSER-REPAIRS 296.15 21. BASS AIR QUALITY SYSTEMS-RADON MITIGATION 750.00 22. PECK'S SEPTIC SYSTEM-SEPTIC 1,396.26 23. JEFF SHOPE'S SEALCOATING-SEALANT 1,117.00 24. ROSS E. STARNER-REIMBURSEMENT OF ADVERTISING AND LABOR 197.00 19. GREEN HORIZONS TURF SERVICE-LAWN CARE 2,981.00 20. McCORKEL CONSTRUCTION SERVICES- EXCAVATION/DUMPSTER/LABOR 1,910.00 19. HARRY L. REEVER SON'S PLUMBING- PLUMBING REPAIR 70.63 20. DOUGLAS M. BAKER-ELECTRICAL 1,239.00 SUBTOTAL SCHEDULE H•B7 10,199.78 REV-1512 EX+(12-08) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, RESIDENT EDEN TURN MORTGAGE LIABILITIES &LIENS RESIDENT DECEDENT , ESTATE OF FILE NUMBER LESTER F. STARNER 21 12 0495 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. STARNER'S STRAWBERRIES (ROSS E. STARNER 1 LESTER F. STARNER) 8,384.48 BUSINESS LINE OF CREDIT 2. CENTURYLINK-TELEPHONE 312.28 3. ALERT PHARMACY SERVICES, INC. -MEDICAL 160.85 4. DANATECH, INC. -SECURITY SYSTEM INVOICE 114.00 5. MET-ED-ELECTRIC 824.73 t 6. CUMBERLAND GOODWILL FIRE RESCUE-AMBULANCE 89.80 7. ROBERT C. CAIRNS, TAX COLLECTOR-REAL ESTATE TAXES 2,078.86 8. GCIU - EMPLOYER RETIREMENT FUND-REIMBURSEMENT 547.86 9. CARLISLE PHYSICIAN SERVICES-MEDICAL 33.38 10. CLAREMONT NURSING AND REHABILITATION CENTER-NURSING 134.44 it NATIONWIDE INSURANCE- HOMEOWNERS INSURANCE 507.66 12. PA DEPARTMENT OF REVENUE- INCOME TAXES 142.00 TOTAL(Also enter on Line 10,Recapitulation) $ 13 330.34 If more space is needed,insert additional sheets of the same size. REV-1513 EX.(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES . RESIDENT DECEDENT ESTATE OF: FILE NUMBER: LESTER F. STARNER 21 12 0495 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright aousaldistributions and transfers under Sec.9116(af(1.2).1 1. ROSS E. STARNER Lineal 541,610.99 815 TORWAY ROAD 1/2 REMAINDER GARDNERS, PA 17324 2. DORALE J. FRYKMAN Lineal 541,611.00 903 GOODYEAR ROAD 1/2 REMAINDER GARDNERS, PA 17324 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 180F REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. i TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. I, LESTER F. STARNER, of South Middleton Township, County of Cumberland, Pennsylvania, being of sound mind, disposing memory and full legal age, do hereby make, publish and declare this instrument to be my Last Will and Testament,hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I direct my Co-Executors to pay all of my debts, funeral and administrative F expenses as soon as may be done conveniently after my decease. Furthermore, I direct that all state, inheritance, succession and other death taxes imposed or payable by reason of my death and all interest and penalties thereon with respect to all property composing of my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid by the Co-Executors of my estate. TWO: My Co-Executors may, at their discretion, compromise claims, borrow money, retain property for such length of time as they may deem proper;lease and sell property for such prices, on such terms, at public or private sales, as they may deem proper; and invest estate property and income without restriction to legal investments unless otherwise provided hereunder. I authorize and empower my Co-Executors to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein,at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefor, in fee simple, as I could do if living. My Co-Executors are authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said Co-Executors. THREE: All of my estate of every nature and wherever situate, I give, devise and bequeath all of my estate of every nature and wherever situate as follows: A. To ROSS E. STARNER, 1/2 of the residuary estate. If ROSS E. STARNER has predeceased me his 1/2 share of the estate shall go in trust to MARCUS A. McKNIGHT, III, and BONNIE LEE STARNER as Co-Trustees for the benefit of BONNIE LEE STARNER, TODD E. STARNER and MARK A. STARNER as follows: 1. This trust will be for the sole benefit of BONNIE LEE STARNER,TODD E. STARNER and MARK A. STARNER. Upon the creation of the trust, the Co-Trustees will divided the trust principal and any accumulated income into equal shares for the benefit of each of named beneficiary. Thereafter the Co-Trustees will only pay trust income and invade trust principal from the beneficiary's own share of the trust. 2. The net income of the trust shall be applied at the sole and absolute discretion of the Co-Trustees to the support, maintenance, education and general welfare of my beneficiaries in such manner as the Co-Trustees deem proper, without regard to any other funds which may be available for the trust purposes,or may be accumulated in Trust. 3. I further authorize the Co-Trustees, to apply not only the income, but also so much of the principal as the Co-Trustees deem necessary, in, for, or toward the maintenance, support, education and general welfare of my beneficiaries in such manner as he shall deem proper. After the creation of the trust,the income and principal will only be paid on behalf of each beneficiary from his own separate trust share. 4. The Co-Trustees shall maintain the trust for the benefit of my beneficiaries. The Co-Trustees will distribute to said individuals the balance of the trust principal and accumulated income at their discretion. If BONNIE LEE STARNER is dies after creation of this Trust, her share shall be equally divided and added to the share of each child. If one of my children die after creation of this Trust, their share will be equally divided by the living issue of said deceased child and not adopted or step-children. 2 5. The trust shall have the following powers, in addition to those vested in them by law, for my property held for the benefit of my beneficiaries, whether income or principal, exercisable without court approval and effective until the distribution of all Property under the terms of this trust; the Co-Trustees, at their discretion, may compromise claims,borrow money,or retain property for such length of time as they may deem proper, sell, lease, pledge, mortgage, transfer, exchange, convert or otherwise dispose of or grant options of all or any portion of trust property for such prices,on such terms in public or private transactions as he may deem proper; and invest Trust property and income without restriction to legal investments. B. To DORALE JANE FRYKMAN, 1/2 of my residuary estate. If DORALE JANE FRYKMAN has predeceased me then her share will be distributed in trust to MARCUS A. McENIGHT, III, Trustee for the benefit of her children, SAMUEL J. RICHARDS, H and DAWN M.LEACH as follows: 1. This trust will be for the sole benefit of SAMUEL J. RICHARDS, II and DAWN M. LEACH. Upon the creation of the trust, the Trustee will divided the trust principal and any accumulated income into equal shares for the benefit of each of named beneficiary. Thereafter the Trustee will only pay trust income and invade trust principal from the beneficiary's own share of the trust. 2. The net income of the trust shall be applied at the sole and absolute discretion of the Trustee to the support, maintenance, education and general welfare of my beneficiaries in such manner as the Trustee deems proper, without regard to any other funds which may be available for the trust purposes,or may be accumulated in Trust. 3. I further authorize the Trustee, to apply not only the income, but also so much of the principal as the Trustee deems necessary, in, for, or toward the maintenance, support, education and general welfare of my beneficiaries in such manner as he shall 3 SIX: My Co-Executors acting hereunder shall be required to post bond or enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this J3 day of ,. 2009. J� 1"Lf. f LESTER F. STARNER E Signed, sealed, published and declared by LESTER F. STARNER, the above-named Testator, as and for his Last Will and Testament, in the presence of us, who, at his request,in his presence and in the presence of each other have subscribed our names as witnesses hereto. 5 ACKNOWLEDGMENT AND AFFIDAVIT WE, LESTER F. STARNER, KAREN S. NOEL and SHARON L.SCHWALM,the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his last will and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses,in the presence and hearing of the testator, signed the will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older,of sound mind and under no constraint or undue influence, pp.� F; l LESTER ,r ST ER � SHARON L.SCHWA,LM COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by LESTER F. STARNER the testator herein, and subscribed and sworn to before me by KAREN S. NOEL and SHARON L. SCHWALM,witnesses,this 23rd day of April 2009. COMMONWEALTH OF PENNSYLVANIA —ly NO#erlai Seat MaNU L Noel,Notary Public No nb ' r Carlisle Dom,Cumberland Cmnty My Commlasion Expires Sept 18,2077 Member,Pennsylvania Association of Notaries APPRAISAL REPORT 12.453-ACRE SITE ON FROST RD. GARDNERS, PENNSYLVANIA PREPARED FOR THE ESTATE OF LESTER F. STARNER BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST HIGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717)249-2758 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: Lot No. 6 Frost Road Gardners,Pennsylvania TAX PARCEL NUMBER: 40-42-3277-010 DESCRIPTION: A 12.453-acre tract of land with storage building. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by Lester F. Starner. The property last transferred on July 16,2003 for a reported consideration of$1.00 and ownership transferred on Deed Book 258,Page 725. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. CLIENT: The estate of Lester F. Starner. 1 L INTENDED USER: The estate of Lester F. Starner. L OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: April 12, 2012. INSPECTION DATE: May 17, 2012. HIGHEST AND BEST USE: Use as a residential building site. COST APPROACH: N.A. SALES APPROACH: $97,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $97,000 2 THE VALUATION PROCESS The valuation process is defined in The Appraisal of Real Estate as published by the Appraisal Institute,as"a systematic set of procedures an appraiser.follows to provide answers to a client's questions about real property value." It consists of a series of steps that are appropriate to a specific and particular appraisal assignment that begins with a client engaging a real estate appraiser to develop an opinion of value for a specific property as of a given effective date and ends when the appraiser communicates and reports the final conclusions and opinions to the client. Definition of the Appraisal Problem: The first step in the appraisal process includes the presentation of the following: - I. Identification of the client,the intended use,and the intended users of the appraisal report. 2. The purpose of the appraisal, including a definition of the value being reported. 3. Determination of the effective date of the appraisal report. 4. Extraordinary assumptions that are applicable to the appraisal assignment. 5. Hypothetical conditions that are applicable to the appraisal assignment. Scope of Work: Scope of work is defined in the uniform Standards of Professional Practice as being "the type and extent of research and analyses in an assignment." This includes the degree and extent of research and the data that is deemed as necessary to develop a credible opinion of value for the property being appraised. Data Collection and Analysis: The appraiser must gather and analyze market area data,subject property data,and comparable property data that is relative and relevant to the appraisal assignment. Development and Application of Traditional Approaches to Value: The appraiser must consider which of the three traditional approaches to value are applicable,relevant,and necessary for developing a credible opinion of value for the subject property. These three traditional approaches to value include the Cost Approach, Sales Comparison Approach,and Income Capitalization Approach. When two or more of these approaches to value are developed,the appraiser must determine the amount of emphasis and consideration to be given to each of those approaches to value, since one or more may have greater significance in the appraisal of a specific property. Reconciliation of Value Indications and Final Opinion of Value: The final step in the valuation process is the reconciliation of the value indications developed by the appraiser. Reconciliation is the analysis of alternative conclusions to arrive at a final value estimate. Reconciliation is required because different value indications result from the use of multiple approaches to value and within the application of a single approach. The final value estimate is not derived simply by applying technical and quantitative 3 procedures, rather,it involves the exercise of judgment, and the value conclusion reached must be consistent with market thinking. i 4 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: the undersigned personally inspected the following described property: All that certain piece or parcel of land situate in South Middleton Township, Cumberland County,Pennsylvania,bounded and described as follows: Beginning at a point in the centerline of Frost road at comer of Lot No. 7;thence along Lot No. 7,North 76 degrees 48 minutes 36 seconds East 1,260.42 feet to a steel pin;thence along lands of Stanley Rockey, South 12 degrees 22 minutes 40 seconds East 341.36 feet to an axle;thence along Lot No. 31 North 78 degrees 26 minutes 27 seconds West 393.23 feet to a steel pin set in the centerline of Metropolitan Edison Company right-of-way;thence along the centerline of right-of-way, South 11 degrees West 469.87 feet to a steel pin;thence still along Lot No. 3 on said Plan, South 81 degrees 34 minutes West 469.59 feet to a point at Lot No. 5; thence still along Lot No. 5,North 08 degrees 26 minutes West 100 feet to a point;thence still along Lot No. 5, South 81 degrees 34 minutes West 225.00 feet to a point in the centerline of Frost Road; thence along the centerline of Frost Road,North 08 degrees 26 minutes West 118.90 feet to a P.K. nail;thence still along the centerline of Frost Road,North 18 degrees 43 minutes West 331.10 feet to a point in the centerline of Frost Road,the place of beginning. I ' Containing 12.453 acres. To the best of my knowledge and belief the statements contained in this report are true - and correct, and that neither the employment to make this appraisal nor the compensation is 2012 is: contingent upon the value reported, and that in my opinion the Market Value as of April 12, . . NINETY-SEVEN THOUSAND DOLLARS $97,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. Lary E. Foote Pa. Certified General Appraiser GA-000014-L 5 PURPOSE OF THE APPRAISAL The purpose of this appraisal is to estimate the Market Value of the subject property as of April 12,2012. Market Value,as defined by the courts, is the most probable price estimated in terms of money which a property will bring if exposed for sale in the open market, allowing a reasonable time finding a purchaser who buys with knowledge of all the uses to.which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which a willing seller would sell and a willing _ buyer would buy,neither being under abnormal pressure. HIGHEST AND BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of r . occurrences which,while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person,the intention cannot be considered. Based on the above definition and after seeing the site,neighborhood,and area, it is my opinion that use of the subject as a single-family residence building site is its Highest and Best Use. OWNERSHIP HISTORY The subject property is owned by Lester F. Starner. The property last transferred on July 16, 2003 for a reported consideration of$1.00 and ownership transferred on Deed Book 258,Page 725. 6 ESTIMATED MARKETING TIME The reasonable marketing time is an estimate of the amount of time that it would take to sell a property at the estimated market value during the period of time immediately after the effective date of the appraisal assignment. It is estimated that if the subject property were offered for sale at the indicated Market Value, a reasonable marketing time would be six to twelve months. This estimate is based upon quarterly sales figures published by Central Penn Multi List,Inc. ECONOMIC TRENDS Historically, property values for similar properties have steadily increased, with vacancy rates remaining stable. However, the recent lag in the economy has resulted in a leveling of appreciation rates and longer marketing times. Financing is readily available to qualified purchasers at reasonable rates and terms. i li i EXPOSURE TIME The length of time the property being appraised would have been offered on the market prior to the hypothetical consummation of a sale at the market value on the effective date of the appraisal.Exposure time is presumed to precede the effective date of the appraisal. The reasonable exposure period is a function of price,time and use. It is not an isolated opinion of - time alone.Exposure time is different for various types of property and under various market conditions. It is a retrospective opinion based on an analysis of past events,assuming a competitive and open market. It assumes not only adequate, sufficient and reasonable time but adequate,sufficient and a reasonable marketing effort. Exposure time and conclusion of value are therefore interrelated. Based upon the information presented in this report,a reasonable exposure time for the subject property is estimated to be six to twelve months. SITE DATA ADDRESS: Lot No. 6 Frost Road TOWNSHIP: South Middleton COUNTY: Cumberland STATE: Pennsylvania LOT SIZE: Approximately 12.453 acres SEWERS: None on site. WATER: Water for outside faucet is connected to the adjoining property's well. ELECTRICITY: Electricity in this building is supplied from the adjoining property. LANDSCAPING: Lawn area around the building. ZONING: Agricultural Conservation District. DETRIMENTAL INFLUENCES None. Pride of ownership is evident throughout the neighborhood. L_ r. r . DESCRIPTION OF THE SITE The subject site consists of a vacant tract of land containing 12.453 acres of gross area. This tract of land is irregular in shape and contains 450 linear feet of macadam road frontage along Frost Road. The tract extends 1,260.42 feet in depth on the longest side and 694.59 feet in depth on the other side. The topography of the site is level, and there does not appear to be any drainage problems. According to the Federal Emergency Management Agency map number L the site is not located in an area which is prone to flooding. In the absence of core boring, it has been assumed that there are no mineral deposits of a commercial nature underlying the subject site. For the same reason, it is assumed that there are no unusual sub-soil conditions that would adversely affect the subject site. L. 8 Access to the site is via Frost Road, and visibility of the site from this roadway is considered to be good. DESCRIPTION OF TIME IMPROVEMENTS The site is improved with a one-story detached storage building, containing approximately 1,080 square feet of gross building area, constructed upon a concrete slab. The exterior walls of this building are of painted corrugated steel panels. Roofing is of the gable type, covered with painted corrugated steel panels. Gutters and downspouts are of painted aluminum. Windows are of the vinyl-clad double-glazed type with screens. The exterior - passage door is of painted insulated steel. Access to the building is also provided by two painted metal overhead garage doors. This building is wired with lighting and electrical outlets,but the electricity is provided by the adjoining property located at 75 Frost Road. There is an exterior water faucet attached to the end of the building, but the water is supplied by the Well that is located on the adjoining property located at 75 Frost Road. This building is considered to be in good condition. 4 t.. L e u . t... L , 9 C.. THE APPRAISAL PROCESS Three approaches to value are generally included in an appraisal report. These techniques include the cost approach, sales comparison approach, and income approach to value. The cost approach to value is based on the assumption that the reproduction cost of a building plus land value,tends to set the upper limit to value. A key assumption is that a newly constructed building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to a new facility. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per,square foot of building area or price per acre. The income.approach concerns itself with present worth of the future potential benefits of a property. The initial estimate involves the net income, which a fully informed person is justified in assuming the property will produce during its remaining useful life. This estimated net income is then capitalized into a value estimate, based upon the level of risk as compared with that of a similar type and class. Since the subject property consists of a vacant tract of land and it is unlikely that the subject would be used for income-producing purposes, only the sales comparison approach to value has been applied to the subject property and is subsequently presented. 10 SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Every sale of vacant tracts of land in South Middleton Township and Dickinson Township that sold during the past three years was reviewed. The following sales represent the most similar sales that were available. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: - SALE NO. 1: Location: Lot No. 9 Pheasant Lane,Carlisle. (South Middleton Township) Parcel No.: 40-11-0288-076 Date of Sale: October 11,2011. Deed Ref.: 201128151 Sale Price: $166,000 F . Size: 15.04 acres with 150 feet of road frontage. Unit Price: $11,037 per acre. Grantor: Genevieve A. and Suzanne Diehl. Grantee: Anthony J.and Sharon M. Matala. SALE NO. 2: Location: Lot No.9 Stonehouse Road,Carlisle. (Dickinson Township) Parcel No.: 08-09-0523-123 Date of Sale: March 18, 2010. Deed Ref: 201006840 Sate Price: $72,500 Size: 15.77 acres with 140 feet of road frontage. Unit Price: $4,597 per acre. Grantor: G.Bryan Salzmann. Grantee: Larry G. and Beth A. Dowless. SALE NO. 3: Location: Lot No. 10 Stonehouse Road,Carlisle. (Dickinson Township) Parcel No.: 08-09-0523-122 Date of Sale: December 21,2011. Deed Ref.: 201135682 Sale Price: $67,500 Size: 8.85 acres with 360 feet of road frontage. Unit Price: $7,627 per acre. Grantor: Thomas B. and Timothy G. Mangold. Grantee: Kenneth R.Newswanger. 11 SALE NO. 4: Location: Lot No. 11 Stonehouse Road, Carlisle. (Dickinson Township) Parcel No.: 08-09-0523- Date of Sale: December 9,2011. Deed Ref.: 201135682 Sale Price: $67,500 Size: 8.92 acres with 151 feet of road frontage. Unit Price: $7,567 per acre. Grantor: Thomas B. and Timothy G. Mongold. Grantee: Justin A.and Tara R. Gardner. The appraiser,in addition to the sales listed,also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to,or more favorable than,the subject property,a minus(-)adjustment is made,thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than,the subject property, a plus(+)adjustment is made,thus increasing the indicated value of the subject. After.making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Comparison Approach is $97,000. r L_ 12 SALES COMPARISON ADJUSTMENTS The appraiser has analyzed comparable sales and has developed dollar adjustments, reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than the subject property, a minus (-) adjustment is made,thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. SALE#1 SALE#2 SALE#3 SALE#4 We Price 166,000 72,500 67,500 67,500 Location -54,800 -14,500 -13,500 -13,500 Land Size -12,900 -16,600 +18,000 +17,700 On-site Metal Building +25.000 +25.000 +25,000 +25,000 Net Adjustment -42.700 -6.100 +29,500 +29,200 t ` Indicated Value: 123;300 66,400 97,000 96,700 F s i 13 CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship." The parts of this appraisal report are the following approaches to value your appraiser used: Value Indicated by Cost Approach N.A. Value Indicated by Sales Comparison Approach $97,000 Value Indicated by Income Approach N.A. These approaches are representative of the market value of the subject property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect - - the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions. The Sales Comparison Approach was based on several recent sales of properties similar to that of the subject, all of which are located in the same general area. The adjusted sales prices are most consistent under comparison. This approach is the most reliable because it reflects the reactions of typical buyers and sellers in the market. C Therefore, as a result of this appraisal and analysis, it is this appraiser's considered !� judgment and opinion that the Market Value of the subject property, as of April 12,2012,is: NINETY-SEVEN THOUSAND DOLLARS .v, $97,000 L: . 14 UNDERLYING ASSUMPTIONS AND LIMITING CONDITIONS SUBJECT TO THIS APPRAISAL 1. 1 assume no responsibility for matters legal in nature, nor do I render any opinion as to the title,which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. 4. I assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The information, estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However,no responsibility for accuracy can be assumed by me. 6. This report is to be used in its entirety and only for the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media,news media,sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. 8. This appraisal was prepared under the extraordinary assumption that any easements or rights of way of record have no adverse impact upon the highest and best use or value herein reported. A title search was not requested nor included in the scope of work for this assignment. 9. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts no responsibility for damages suffered by any third party as a result of reliance on or decisions made or actions taken based on this report. 15 CERTIFICATE OF APPRAISAL I certify that,to the best of my knowledge and belief: I. The statements of fact contained in this report are true and correct. 2. The reported analysis, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses,opinions, and conclusions. 3. I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetermined results. i 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value opinion,the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. My analyses, opinions, and conclusions were developed, and this report has been prepared,in conformity with the Uniform Standards of professional Appraisal Practice. 8. I have made a personal inspection of the property that is the subject of this report. 9. No one provided significant real property appraisal assistance to the person sign- ing this certification. Lary E. Foote Pa. Certified General Appraiser GA-000014-L 16 PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999,effective July 1,2001,appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals,we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals,we may collect what is known as"nonpublic _ personal information"about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties,except as necessary or as required by law. By way of example,a necessary disclosure would be to our independent contractors,and in certain situations,to unrelated third party consultants who need to know that information to I assist us in providing appraisal services to you. All of our independent contractors and any I third party consultants we engage are informed that any information they see as part of an I appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties,we maintain physical,electronic and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 17 LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: 1979-Present: Chief Appraiser,Diversified Appraisal Services,Carlisle,Pa. Principal Broker,LaRue Development Company,Carlisle,Pa. 1976-1979: Associate Broker,Colonial Realty,Carlisle,Pa. 1972-1976: Realtor Associate,Jack Gaughen Realtor,Carlisle,Pa. Appraisal experience included undeveloped land,farms, building lots,single-family dwellings;mobile home parks,medical centers,nursing homes,motels,apartment buildings and complexes,office - buildings,service stations,veterinary clinics,rehabilitation centers,retail buildings,daycare centers, warehouses,and manufacturing facilities. - EDUCATION: Bachelor of Business Administration,Pennsylvania State University, 1976. Associate Bachelor of Business Administration,Harrisburg Area Community College, 1974. Diploma,Carlisle Senior High School, 1965. Certificate,Pennsylvania Realtors Institute,GRI I,GRI II,GRI III. Certificate,Realtors National Marketing Institute,CI 101,CI 102,Cl 103,CI 104, ` _ CI 105. Standards of Professional Practice,American Institute of Real Estate Appraisers. Real Estate Appraisal Principles,American Institute of Real Estate Appraisers. Residential Valuation,American Institute of Real Estate Appraisers. Appraisal Procedures,Appraisal Institute. Principles of Income Property Appraising,Appraisal Institute. Case Studies in Real Estate Valuation,Appraisal Institute. Report Writing and Valuation Analysis,Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser#GA-000014-L,Commonwealth of Pennsylvania. Real Estate Broker#RB-029729-A,Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS EARNED: GRI: Graduate of the Pennsylvania Realtors Institute,awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist,awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member,awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANIZATION AFFILIATIONS: National Association of Realtors Appraisal Section. Greater Harrisburg Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. 18 PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank Cumberland-Perry Association for Retarded Citizens Carlisle Suburban Authority Members 1"Federal Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt&Company,CPA _ Smith's Transfer Corporation Carlisle Department of Parks and Recreation _ Executive Relocation Services Carlisle Area School District Messiah Homes,Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans,Inc. Prudential Relocation Services Lender's Choice Market Intelligence,Incorporated L : United Telephone Employees Federal Credit Union Cumberland County Commissioners Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries,Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services,Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services,Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation Various law firms and individuals 19 • ��s.r"f �u �S� 7+r T fF.r-,u fpJ v >f �f},RA t s-{'xfUn3 :K� rM1 ST I luG3i v " *E+�v1Yb� Y p fy Y 2't "~ >s y tu�c t rY Mw v xw<h° 'f'3'Alji""Gytj f Yi ii�i'Fw� iv�y4t6� .5;. � 3'4f'yi cY ♦i}^.ttt+s�'t`k '�Ira T J R��' rwii i : '���\ �:_c.�>t;—ca w 1'Zak}.�# f 't'�+"r '". �y t n _- - .., i �»'� S u s•" ' \. \ U f �< T Syrrttr i r 5 Sti �wIT� ; }�wjw.l4 FEZ iryr� " � Pv ,I�t��rc bR ret'fl v f V 1J xi �,IN � 7 y � � _ �;"�'X•S J f t�♦Y, s .t 1, F3 y�♦ ':.i a•� U war �, �•,f L S# Y ,� �f '' '`r,.- ,.v� aR _"�.i { } PHOTOGRAPHS OF THE SUBJECT PROPERTY 20 : ti T `: 1 r t . 1 tl It. t ! 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Items marketl(p.o.c.)"wam paid outside Bre closing,,meyam shown here for/molmatlonal purposesarm ere not includetl in the toles. D. Name and Address of Borrower. E. Name antl Address of Seller: F. Name and Adtlressof Lender. DEBORAH K.WESTBROOK ESTATE OF LESTER F.STARNER 519 OAKVILLE ROAD MEMBERS i5T FCU SHIPPENSBURG.PA 17257 75 FROST ROAD 51100 LOUISE DR. GARDNERS,PA 17324 MECHANICSBURG,PA 17055 G. Property L0ee0on: H. SefilementAgenl: 75 FR0ST ROAD TRI-COUNTY ABSTRACT SERVICE I. Settlement Date: GARDNERS,PA 17324 4B CENTRAL BLVD. CUMBERLAND County,Pennsylvania CAMP HILL,PA 17011 Ph. (717)761-8870 ApriI29,2013 Place of SettlemenF. _ _ 48 CENTRAL BLVD. CAMP HILL,PA 17011 I summary of BOrroweYStmnwetion K. Summary of SelleYs bansac0an 100. Gross Amount Due from BOnowen 400. Gross Amount Due to Seller. 101. Conbaat sales dce 174,000.00 401.GOMmcl Sales price 102. Personal ro a 174,000.00 103. Settlement Charges to Borrower Line 1400 404• Pemonal property 1� 5815.53 403. 105. 404. Ad"Irmnents for Items Paid by Seller in advance 405. 108.Ci /lown Tares to Miustments for items Paid b Sellerinadvanee 406.Ci /i'own Taxes to q 107.Coun Taxes 0429!73 l0 01/01/74 314.08 407.Coun Taxes 0429113 10 01101114 314.08 108. SCHOOL TAXES 0429173 to 07/01/13 277.71 408.SCHOOLTAXES 04/29/73 to 07101113 271.71 100. 9. 110. 40 111. 410. 112. 411. 412. 120.Gross Amount Due from Borrower 180,401.32 42D.Gross Amount Do,to Seller 200.Amounts Paid or fn Be half of Bonower 174,555.79 201. asitareameslmona fi00. Reductions in Amount Due Seller. 2 000.00 501. Excess d 0511 see Imtmctions 202. Pdnci al amount of new loans 139,200.00 502. Settlement cha es to Seller Line 1400 203. Existin loans taken sub'emlo 503. Exislin loans taken subject to 10,821.26 204.CREDR FOR APPRAISAL FEE 425.00 504.Payoff First Mongage 205. 206. 505.Pe Second Mortgage 207 508. 208. 507.(Deposit dish.as roceeds 209.SELLER ASSIST 5,220.00 M516. LLER ASSIST 5,220.00 Ad ustments for items on ant b Seller errts for items on aid Seller 210.C ?own Taxes to Rown Taxes to 211..COW Taxes t0 un Taxes 10 72.SCHOOL TAXES HOOL TAXES 273to to 214'275. 220.Total Paid gm Borrower 146,845.00 520. Total RetluNOn Amount Due Seller 300. Cash at Settlement fromito Borrower 16,041.26 301. Gross amount due from Borrower line 120 600. Cash at settlement 11 1''I Seller 180,407.32 801. Gross amouniduero Seller Tine 420 174,585.79 302. less amount paid b/far Bonower(line 220) ( 748,845.00) 602. Leas retluctlons due Seller(Iine 520) ( 16,041. 303. Cash X j From 0 To Borrower 33.556.32 603. Cash �TO From Seliar 15B,54q.53 •Pas wulee W uaahg by bonmyWlgyeamla),hnamly.matlmnmmrl The undersigned hereby a edge racelFl of a co p d copy of this statement 8 any atmcnments refened to herein Borrower {/,`/ DEBORAH IBM Seller ES,T✓A/T��OFyLErySI TE�i F_.STARNER BY: """X rUi�fil' ara/e ewe TO THE BEST OF MY KNCWLEOGE,THE HUDA SETTLEMENT STATEMENT WHICH I HAVE PREPARED IS A TRU ANDACCURATE ACCOUNT OF TH F Np� �r WHICH WERE RECEIVED AND HAVE BEEN OR WILL BE DISBURSED BY THE UNDERSIGNED AS PART OF TH LEACCURATACCOUNTO S TTL ANY SIMILAR OFFICER.FO Se. PENALTIES Agent WARNING: IT A FI CRIME TO KNOWINGLY MAKE FALSE STATEMENTS 15 THE UNITED STATES of THIS OR ANY SIMIIAR FORM. PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT, FOR DETAILS SEE:TITLE 1B U.S.CODE SECTION 1OD1 8 SECTION 1010. NMTM Pi R""Iii rer Nb wli WIMem 1,e ysyaa155 m,Wyl Pormw.ler my.,ar Arens,MprypeRna se s��aiLgaPngmaY not wlb[I WslMeimeYpn,aneymannelmyNeab nB�w Mlemenl pmmexglapacmeMYa'aIW My mn4olnumper.NOmnfiMnuaYgaefaunY:OXa alselpsmela mend We ntllils o. [abppWla NapaNes roe RESPAwY¢,ea VensaeponMN WO,maYpn Page 1 of 3 HUO-1 (W ES39-13.PFDAV E539-13112) L.-8et0ement Cha es 700:7dTBI:R9aTFSs�03Ti¢iFdeg,'. ;:T070G0 �. .. - :':;,:ry. _. , ♦. -� : :t Paid Fm paid From sbn oirnm aa(on(Grm 70p as kf/oFI4; awows Selels TOt.E 3.450.04 !a HELP U SELL =III Fundsm Furdsat 702.5424 to WSE4URTATE Settkmnd Sela¢maro 7W msm Pam ot setlle 7Bm 00 704.BROKER FEE to HOUSE 4 U REAL ESTATE 125.00 705. B�dttx+ea.P078biedi�-�, LSam- ' th B07.OUr Pon dm 5 4 .00 1romG Epi 802,Your credit or chome Inb twIN,spedrm be000 ree,cho p2 YoLgguslecl o I flan Che G 455.00 860 isa ee MEMBERS i U fft=GFE*31 425 505.Cmd9 Repon to GfEp3 06,TAX serfce to 1 807 Q Xkf ro 803, E 8 810. Pram GFE p3 811. (fm GFE p3 800 0@ ms,7tegafidAil,B':3�e)810Yft;6b�+Ord* 'ACiiTlrc6" 941.Oa Interest the from 00/29173 to 05N1713 2' 574.30740014 g (fTcmGFE#Iol 28.60 _ BUZ ModpSe hmmatKe P=hnn for mamhsto (from GFE 9% 9D3.H0me0woer8m4amnWkf amt) DONEGAL MUTUAL INSURANCE COMPf(frdn GFE pit) PODS 839.00 904. (hom GFEp11) - .. 905• 0 MGFEp17) 1000..RasbNest7e TtedrhlXPentlet::, 1Wt.tngtf ittor uresamvatxaunt GFE p9 1.334.43 1002.Homeowners lnsumnoe 3.00D months @ E 0.92 per month E 209.76 1003.Moftage msumnce months month E 1004.Pm-wity taxes s CatnAyTames mOAihs s month SCHOOLTAXES mordhs s per moth 1005 1006.COUNTYITOWNSHIP TAXES 3.000 months E 38.68 per month E 116.04 1 1007.SCHOOL TAXES 11.000 moths @ E 131.18_pef month S 1104798 1008. $ 1069.AGGREGATE ESCROW ADJUSTME E •434.35 7101.T8k servkes amt idndefs vve 0furence Iron GFE p4 1,379.5p 1102.SeiDement or dos tee E tin O7mefs OMe fturance to FIRST AMERICAN TITLE INSURANCE CO. from GFE SHDRTFORM 17100 1104.Lerldefs ft msumnoe to FIRST AMERICAN TIRE INSURANCE CO. E 1,2540D END.8.1 1105.Lendefe the poNcy[unit s 139,200.00 5012742.002765le 1708.Owners vile OICY limit 6 174,000.00 5011442.00B3706e 1107.Agenft portion of iha toolti8e insumn0e pvmhn to TRIZOUNiY ABSTRACT SERNCE f t,ZD7A9 1406,Urtderx7ftefa rlbn atom tfattPoe lnsarente to FOYSTAMERiCANTr EINSURANCECO. 5 213.00 . 7109.REIMBURSEMENT FOR TAX CERT to TRFCOUNTY ABSTRACT SERVICE s 5,p0 1110. s 1111.NOTARY FEES to CASH s 10.00 1112. s 111x. s t200iGove(nmeMRdo0fdffi lamffenaMre. "- dsz.:,. .•. :." ";.;-�., ,- . 1201.Gmrnnmf r000nding chomas to RECORDER OF DEEDS N from GFEaND 158.00� 1202.Oeed S 62,00 Mortgage E s6.W Rakases E Omer s 1203.Twefar taxes to RECORDER OF DEEDS from GFE 1,740.00 12D4.CIIIICeunty tax/sowngm $ 1740.00 s 1740.00 1205.State taWstamps $ 1740.00 S 1206. 12 13II0 AddtttormTSat9emalnGummm9os 7301, equhed BerNCes mf u can oho for (from GFE p6 1302.SEPTIC WORK to PECKS SEPTIC SERVICE $ 1,39026 1303, s 1304• g 1305. s 740D:ITdgP5N0ymdnt ghR-d4.'Ie11DInen'181e5':f03;5ectl_pi);I; 00.602rSbotiatY;K1 - 5,7115.53 70.82x.28 •aMtavmeam4vwq wha��+ta1..+iRAM.4aa4araapamn a+glraWPrP lM4hmnnancrnuom*wrao4awws�gnamvoaw4wemaa.xeaasx M. wmw S MENT OFFICER,Sellkmenl A9eol CERTIFIED,TRUE AND CORRECT Page 2 of 3 HUD-1 (WES39.13.PFO/WES39-13112) Cpmparison of Good Faith Fsylmate(GFE)and HUD4 Charges Good Faith Estimate HUD-7 Charges That Cannot Increase HUD-1 Line Number Our origination charge #801 Your credll or charge(points forthe specific rate chosen 455.00 455.00 Your u #802 0.00 1).00 sted origination charges #803 Tmnsf ertsxes #1203 455.00 455.00 1,740.00 1,740.00 Charges That in Total Cannot Increase Mare than 10% Govemmenl recemNg charges Good Faith Estimate HU0.1 Appraisal fee #8 238. 00 158.00 425.00 I 425.00 Total 663.00 583.00 Increase between GFE and HUD-1 Charges $ -80.00 or -72 07 Charges That Can Change Initial deposit for your escrow account Good Faith Estimate XU0.1 Daily Imore sl charges #1001 1.483.61 1,334,43 #901 $ 14.301400ftlay 28,60 28.61) HomeowneYS Insumnw #9a3 Title services antl lentleta file insurance 0.1)0 839.O0 #1101 1,728.75 1,379.50 Ownefs title insumnceto FIRST AMERICAN TITLE INSURANCE #1103 174.00 170.00 Loan Terms Your initial loan amount is $139,200.00 Your loan term is 30.00 years Your initial interest rate Is 3.7500% Your initial monthly amount owed for principal,interest and $644.66 Includes any mortgage insurance is ❑X Prindpal ❑X Interest ❑ Mortgage Insurance Can your Interest rate rise? ❑% No ❑ Yes,it can rise to a maximum of %. The first change will be on and on change again every_months after _. Every change date,your Interest rate can increase ordecmase by %. Over the life of the loan,your interest rate is guaranteed to never be lowerthan_%or higher than %. Even H you make Payments on time,can your loan balance rise? ❑X No ❑ Yes,It can rise to a maximum of$ Even if you make payments on time,can your monthly ❑X No ❑ Yes,the first increase can be on and the monthly amours owed for principal,interest,and mortgage insurance rise? amount=ed can rise to$ __ The maximum it can ever rise to is$ Ooes your loan haves prepayment penalty? 2 No Yes,your maximum prepayment penalty is$ Does your lean have a balloon payment? 0 No ❑ Yes,you have a balloon payment of$ due in_years on_ Total monthly amount owed including escrow account payments ❑ You do not have a monthly escrow payment for Items,such as properly taxes and homeownefsinsuranoe.You must pay these Items directly Yourself. ❑X You have an additional monthly escrow payment of$239.78 that results In a total initial monthly amount owed of$884.44. This includes principal,interest,any mongage Insurance and any items checked below: ❑X Property taxes ❑X Homeowners Insurance ❑ Flood Insurance ❑ ❑ ❑ Nate: If you have any questions about the Settlement Charges and Loan Terms listed on this form,please contact your tender. Page 3 of 3 HUD-1 MES39-13.PFDNVES39-13112) HUD-1 Attachment Borrower(s):DEBORAH K.WESTBROOK Sellegs): ESTATE OF LESTER F.STARNER 519 OAKVILLE ROAD - 75 FROST ROAD SHIPPENSBURG,PA 17257 GARDNERS,PA 17324 Lender:MEMBERS 1 ST FCU Settlement Agent:TRI-COUNTY ABSTRACT SERVICE (717)761-8870 Place of Settlement:48 CENTRAL BLVD. - CAMP HILL,PA 17011 Settlement Date:April 29,2013 Property Location:76 FROST ROAD GARDNERS,PA 17324 CUMBERLAND County,Pennsylvania Adjusted Origination Charge Details Origination Charge - — ORIGINATION FEE 455.00 to MEMBERS 1ST FCU Total $ 455.00 Origination CrediUCharge(points)for the specific interest rate chosen Total $ Adjusted Origination Charges $ 485.00 I Reserves Deposited with Lender " Homeowner's Insurance 20976 3.000 at 69.92 per month COUNTY/TOWNSHIP TAXES 116.04 3.000 at 38.68 per month SCHOOL TAXES 144298 11.000 at 131.18 per month AGGREGATE ESCROW ADJUSTMENT -434.35 Total $ 1,334.43 Title Services and Lender's Title Insurance Details BORROWER SELLER INSURED CLOSING LETTER CPL 75.00 to FIRST AMERICAN TITLE INSURANCE ELECTRONIC DOCUMENT DELIVERY 25.00 to TRI-COUNTY ABSTRACT SERVICE OVERNIGHT FEES 14.50 to TRI-COUNTY ABSTRACT SERVICE NOTARY FEES 15.00 to CASH Lenders title insurance END.8.1 1,250.00 to FIRST AMERICAN TITLE INSURANCE CO. Total $ 1.379.50 $ 0.00 WARNING: It is a clime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviedon can Include a fine and Imprisonment. For details see: Tills 18 U.S.Code Section 1001 and Section 1010. (W ES39-13.PFGNVES39-13112) HUD-1 Attachment Continued Owner's Title Insurance BORROWER SELLER Owner's Policy Premium 170.00 to FIRST AMERICAN TITLE INSURANCE CO. Total $ 170.00 $ 0.00 Lender's Title Insurance !Fees also shown above in flue S.Moes and Lender's'nu.Insurance eetails BORROWER SELLER Lender's Policy Premium 1,200.00 to FIRST AMERICAN TITLE INSURANCE CO. Lender's Endorsement Charges 50.00 -- Endorsement Endorsement Charge ALTA Endorsement Form 8.1 (Environmental Protection 50.00 Lien) — Total $ 1,250.00 $ 0.00 , ( r WARNING: It Is a crime to knowingly make false statements to the United States an this or any similarform. Penalties upon conviction can Include a fine and Imprisonment. For details see: Title 18 U.S.Code Section 1001 and Section 1010. (WES39-13.PFOIWES39A3112) MIGHTY OAK STRONG AMERICA INVESTMENT COMPANY 940 CENTURY DRIVE g MECHANICSBURG,PA 170M (117)79MOD1 FAX: (717)79MD31 RECEIVED MAY 16 2012 IRWIN&MCKNIGNT IAW OFFICES May 15,2012 I - Mr. Marcus A. McKnight, III hwin&McKnight,P.C. 60 W. Pomfret Street Carlisle,PA 17013-3222 Dear Marc: Thank you for your recent letter regarding the Estate of Lester F. Starner.This letter responds to the questions posed in your May 8,2012 letter. 1. Registered owner: Lester F. Starner 2. Date account established: August 2,2006 3. No change 4. Never closed 5. No accrued interest at date of death 6. Enclosed is the Portfolio Position Analysis for his Fidelity Invesments account#671-881759 at April 12,2012,which indicates its fair market value at$267,881.03. I understand that his children, Ross Starner and Dorale Frykman,are the co-executors of his estate. Please give me the employer identification number of the estate, so I may prepare the account application for his esta . Best ds, Do d L. e DLD/pab ° MIGHTY OAK STRONG AMERICA INVESTMENT CO. 940 CENTURY DRIVE Q MECHANICSBURG,PA 17055 . (717) 790-9001 Portfolio Position Analysis As of 04/12/2012 LESTER STARNER INDIVIDUAL Acct#: 671-881759 75 Frost Rd Gardners,PA 17324-9020 Actual Annual Current Net Net _ Wei¢ht Description Symbol Ouantity Value (IRR) CIRRI - - US LG NEUTRAL FUNDS Mutual Funds - - DOMESTIC EQUITY 4.6% Permanent Portfolio Family Of Fds PRPFX 252.589 12,255.62 25.38 11.32 US LG VALUE STOCKS Equities DOMESTIC EQUITY 7.8% General Electric Co GE 1,080 20,844.00 -32.75 -6.82 US MID VALUE FUNDS ; Mutual Funds HYBRID SECURITIES 3.8% Greenspring Fund GRSPX 434.028 10,286.46 13.32 6.11 US MID VALUE STOCKS Equities DOMESTIC EQUITY 33.3% M&T Bank Corp MTB 1,034 89,265.22 -17.87 -3.44 US SM VALUE FUNDS Mutual Funds DOMESTIC EQUITY 3.6% Perkins Small Cap Value T ISCVX 454.545 9,763.63 14.08 6.45 EMERGING MKTS VALUE IDS Mutual Funds INTERNATIONAL EQUITY 6.9% Matthews Asian Growth& MACSX 1,1 16.071 18,582.58 43.37 13.59 INTERMEDIATE TERM(3-9 yrs) Mutual Funds FIXED INCOME-TAXABLE 30.2% Vanguard Inflation Procted Sec Adm Cl VAIPX 2,871.967 80,817.15 7.05 CASH-MONEY MKT-SWEEP Cash and Money Funds CASH-MONEY MARKET 9.7% Fidelity Cash FCASH 26,066.37 — .. _ ... ID0 0%• . . > ' 267;881:03 -14,38 473 y > s !. sd4C,,, All a a� 1 -- -- G � - Mm- 505 i l i I � / i s /'!yam'.!. _1 :o,//Ms.�1�i� �� I f r. I� /r i r - i Vj - _ ZZAr , - r � La l �) t� t "gar ., _ r a �, � � _ JW _ or 07b, 34642M�y 443 1'I 659.00+ 13,071.00+ _- ----------- - - �1,750.00+ 17,653. -._..- - -- ------------.. ® M&TBank 499 Mitchell Road,Millsboro,DE 19966 Adjustment Services Phone 888-502-4349 Fax (302)934-2955 May 7,2012 Irwin &McKnight,P.C. West Pomfret Professional Building 60 West Pomfret Street R5;E��9� ' Carlisle,PA 17013-3222 MAY 0 9 2012 IRWI[t�,McMWGFiF tAWOFFiCEB - - Re: Estate of Lester F.Starner Social Security:207-01-5040 Date of Death:April 12,2012 Dear Sir or Madam: Per your inquiry on April 30,2012,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 Accow?t Number 618721 Ownership(Names of) Lester F.Starner Dorale J.Frykman Bonnie L.Starner Opening Date 0710511983 Balance on Date of Death $5,174.02 Accrued Interest $ .00 ------------------------------------------------ Total $5,174.02 For any additional information on the above accounts,including ownership and any changes,closures and/or reimbursement of funds, Please call the CarlisleParkat 717.7951710. We were unable to locate any safe deposit box for the above-mentioned 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, Valarie Mercer Adjustment Services Fie Yahecking Account Statement �1CBA1V1C PNC Bank , Primaryacocuritnamlmr.S1 - Page t of 3 For the period 03/29*012 to 0412012012 Number of enclosures:0 Do19so For 244wtn banking,and transaction or ROSS E STARNER imeresfrate4tdarmation;signonto 7k LESTER F- STARNER. PNCBankOnlinsBankingatpnccom. 815 TORNAY RD 9`Forma tomerservide call 1-8e&PNGBANK GARDNERS PA 17324-9097 Monday-°Friday TAM-10PMET Saturday&Sunday: 8 AM-5 PM ET Para satviaoenespaW 146640 A-PNC Moving? Please contact us at 1.988-PNC-BANK Cowri itwCustamerservice - PO Box 609 Pittsburgh PA 15230-9738 visit us at pric-cohn ® TDDterminal:l-900331.1640 pnr hearing impaired cliwts only I Enroll in online statements today through online banking,and have access to your checking and saving statements for up to 6 years.Enroll today by visitinix the a Cuawwr Service.Tabdn.online.banking- Fr60 Cheekbig Aecomt`Smin ry Ron E Starner Account'number.51-4039-8383 Lester F Starner Overdraft Protection Provided By: X037 XXXXXXXXX)=0994 To team more,visit us online at pno.com/overdraftealutions; Balance Summary Beginning Deposits and Checks and other Ending balance other additions deductions here= 237.14 100.00 60.22 276.92 Average monthly Charges balance and fees 287.44 3.00 Activity Detail . Deposits and Other Additions There was I Deposit or Other Addition Date Amount Description totaling$100.00. 03/22 100.00 Deposit Reference No. 521292737 Other Deductions There were 2 Other Deductions totaling Date Amount Description $6022. 03/26 57.22 Loan Payment 00000 400se 8110529037 04/20 3.00 Check.Images In Statement Fee Daily Balance Detail Date Balance Data Balance Date Balance 03/22 337.14 03/26 279.92 04/20 276.92 PNnMi Ter_I/iRPTa79_AIdRNnlninlMN nM nnh7F1 MIGHTY OAK STRONG AMERICA INVESTMENT COMPANY 940 CENTURY DRIVE MECHANICSBURG,PA 17055 (717)790-9001 FAR: (717)790-9031 May 23,2012 Irwin&McKnight,P.C. 60 W. Pomfret Street ��Y 5 2012 Carlisle, PA 17013-3222 Attn: Karen IRWIN&MCKNIGNE" - - LAW OFFICES Dear Karen: Enclosed are the following for Lester Starner's estate. Have Ross Starner and Dorale Frykman sign the following as Co-Executors. 1. Brokerage Account Application.,Sign and date on page 7 as Co-Executors. 2. Checkwritine and ATM/D.0h Card Request. Sign and date on pages 1 and 2 as Co-Executors. 3. Fidelity Co-Executor Affidavit and Indemnification. Sign,date,and notarize the respective forms on page 2 as Co-Executor. 4. Personal Withdrawal Service Apnlication. Sign and date your respective pages as Co-Executor. 5. Letter of Instruction. Sign as Co-Executors to instruct Fidelity Investments to transfer the assets in Lester Starner's individual account into his estate account. There are three copies of each form. Sign all copies and keep a copy of each for the estate's records. Return the others to us for our records and to forward to Fidelity Investments. Enclosed is the Portfolio Position Analysis for the Edna S er Trust at Apn 12,2012. Note that the fair market value of the account at April 12,2012 w s $607,872.88.T ere was no accrued interest at that date. The account was never changed or c osed.The acc t was established December 12, 2008. Bes reg s, \ onald L. DLD/pab Enclosures i Z' Hollinger Funeral Home &Crematory, Inc. Eric L.Hollinger,Supervisor April 16,2012 Attorney Marcus McKnight 60 West Pomfret St. Carlisle,PA 17013 The Funeral Service for Lester F.Starner: We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can.Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES,FACILITIES,AUTOMOTIVE EQUIPMENT,AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. Professional Service Traditional Services $5150.00 Merchandise Batesville/Garnet 2450.00 12 ga.Galvanized Steel Vault 1350.00 Memorial Package—Register Book, Memorial Folders, Acknowledgement Cards,Bookmarks No Charge AT THE TIME FUNERAL ARRANGEMENTS WERE MADE,WE ADVANCED CERTAIN PAYMENTS TO OTHERS AS AN ACCOMMODATION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES. Cash Advance Grave Opening 700.00 Certified Copies of Death Certificate (15@$6) 90.00 Flowers 322.00 Sentinel Newspaper 163.86 Hanover Newspaper 125.00 Cemetery Equipment 350.00 Minister&Organist 200.00 Engraving Stone 150.00 Cash Advances $ 2100.86 Total Balance $11,050.86 501 NORTH BALTIMORE AVENUE•MOUNT HOLLY SPRINGS,PENNSYLVANIA 17065 •(717)486-3433•FAX(717)486-3215 w .hotlingerfuneralhome.com Diversified Appraisal Services INVOICE Real Estate Appraisers and Consultants Number 052512S 35 East High Street Suite 101 Carlisle,Pennsylvania 17013-3052 DATE: May 25,2012 Tel: 717.249.2758 Fax: 717.258.4701 TO: The estate of Lester F. Starner AMOUNT: $700.00 FOR: Appraisal Reports Dwelling at 75 Frost Road, Gardners 12.453-acre tract of land on Frost Road, Gardners Thank You, Lary E. Foote Certified General Appraiser GA-000014-L TERMS: Due upon receipt z IW�zt.X*_.x, A� RS twil Z:p. lv,; ,�i A fir b .0 M.-t .2� W Im a 'o Vi, ag 4, 5 All j 5��j 1 u—,; 'I �<Ii m7g m.q 0 ut ',�.::.7' fwO t; FIt2g,wF 417 si If" iU TA,; MkI, RMT1 TP vt Is El -e.7 _j Air Quality Systems The Best Air System Solution for your home 30 SUNSET DRIVE, CARLISLE,PA 17013 PHONE 717-226-7179 E MAIL jooikro @comcast.net INVOICE - April 8,2013 Dear, The total charge for the radon mitigation at 75 Frost Rd. Gardners, PA 17324 is$750.00. Please make check payable to BASS AIR QUALITY SYSTEMS Thank you for the opportunity to be of service. Respectfully, Jooik Ro PLEASE CUT AND RETURN THIS PORTION WITH YOUR PAYMENT.................Thanks! 75 Frost Rd.Gardners,PA 17324 Check# Amount Due$750.00 BASS AIR QUALITY SYSTEMS, 30 Sunset Drive, Carlisle, PA 17013 Peck's Septic Service 1j II 68 Pine School Road II Gardners Pa. 17324 lI (717) -486-5548 II BUSINESS CUSTOMER BILLING II jj HELP-U-SELL ATTN.-STEVE JONES I1 655 FORGE ROAD CARLISLE PA. 17013 � I II BILLING INFORMATION Ij jj ((Previous Date Pumped: Pate Pumped: 1 I IlBilling Date: 4J22f201311 1 11 11Pumping Charge: $0.0011 Ir � I1Labor Charge: $480.0011 IlMaterial Charge: $801.26'11 1 1 IlService Charge: $115.0011 0 -11 IlTotal Due: 10% Added After 30 Days $1396.2611 1�= —i1 II4/6/2013 INSTALLED NEW 1/2HP GOULDS PUMP, ACTIVATION FLOAT, AND II 11CONNECTIONS. CONNECTED AND TESTED PUMP. I1 114/15/2013 RAN NEW FEED WIRE FROM HOME TO DOSING TANK. II IITHANK YOU. (I U I! II II 11THANK YOU, PLEASE CALL AGAIN II II II II � 11Next Due To Pump: I� �I 11 PECK'S SEPTIC SERVICE, SERVING THE COMMUNITY SINCE 19651 II 11 I��� TBANK YOU FOR LETTING US SERVE YOU, r K•e`wRZ"'�t -�d�� �� � d" v 4 r� r bfQ�?y�"4 i �L+ � -- f - "'-��.w���N�:�E' F S�OPE' ' SEA CO&`�A� N��r ,.���� ��� � • . ,`;,r�� . ,�;,"�s �,r=g, 2 36 Rdner a tg •Lot ,�i`��,' Y' _. `,''�� �v Ty z'{ Yt�J���lfrsyS�S�jpf1F� •�S �.; C r,isle PA �+�r � 'r � r , �`Nfl✓;frs*'Z.rx*r'��',f` ,",rl�is�`�:`�"' H'+. P oner<(��j�)A � 1F .. � �rr x - �,��yy�'" ��.��.ESh .Ma1aer.Sn�'�,Str'� 44 � .w> �•' a ".,.rc Z.t�it�'?".>�r'�' FU��I�SU��r ' p. . H� �N`�- Gt a n s3 � ��•4��1�`dt ?��d � 3'�ff sn r a' �'�. . It v" - t'n�t 4 �r�'2'+x$ -"'-'AGr�1. 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Starner from the Lester Starner Estate for the expenses listed below: * advertisement in Lancaster Farming paper - 50%of $163.80=$82.00 * 10 bags of mulch=$35.00 * Labor cost for two grandchildren at$10.00 per hour times eight hours=$80.00 Total cost=$197.00 Thanks. Ross E. Starner Green Horizons Turf Service invoice 912 Acri Road Date Invoice# Meghlinticsburg,PA 17050 "eel a-o2-S.S� 9/4/2012 2668 Bill To 9'f ECEfJED Estate of Lester Starner 75 Frost Road `SEP 0 b 2012 Gardners,PA 17324 IRWIN&MCKNIGHa LAW OFFICES P.O. No. Terms Project Net 30 Quantity Description Rate Amount removal and disposal of approximately 1,230 square feet of black top 1,000.00 1,000.00 removal and disposal of a small maple tree,small Cleveland pear tree and a large holly 190.00 190.00 bush removal of maple stump by means of grinding it out(not originally discussed during 150.00 150.00 the initial quote) approximately 40 tons of screened top soil mixture 1,000.00 1,000.00 perennial ryelturf type tall fescue/Kentucky blue grass seed mixture 75.00 75.00 labor to spread top soil, hand rack to proper grade,apply seed mixture and straw 566.00 566.00 mulch over the area in which the black top was removed. The slump removal is an add on that was not originally discussed during the primary meeting with myself and Mrs.Frykman. Therefore it was never quoted out The Stump removal is being completed by Cumberland Valley Tree Service. Any questions please feel free to contact me at your convenience. Thank Youl Thank you for your business. Total $2,981.00 McCorkel Construction Services,Inc. invoice 1405 Zimmerman Road sle,PA 17015-9248 Date Invoice# ele: (717)243-7522 10/31/2012 1-2250 Bill To The Estate of Lester Starner 75 Frost Road Gardners,PA 17324 Terms Due upon receipt Item Quantity Description Rate Amount move charge 1 Move backhoe-09108/12 100.00 100.00 hours Backhoe 12 Excavation -09/09/12 45.00 540.00 Charge 1 Dumpster-deliver,pick-up and remove,trash 780.00 780.00 4 RECEIVED NOV 14 2012 IRWIN&NICKNIGHT CAW OFFICES Thank you for your prompt payment! Total $1,420.00 Donald R. McCorkel 10 Morgan Lane.,Elliottsburg,Pennsylvania 17024(717)78913713(Phone/Fax) Marcus Mcknight,III West Pomfret Professional Building �� t a' Estate of Lester Starner 60 West Pomfret Street itW1N.&McKiViGN'. Carlisle,PA 17013 UAW WAVE Invoice#Estate of Lester Starner (75 Frost Road Gardners,PA)/2012-1 RE: Work at Property line area/right of way 19 October 2012 - Services rendered as labor for the above referenced site,utilizing McCorkel Construction Services, Inc. equipment/accounts for completion. McCorkel Construction Services Inc. will invoice separately.Date ending 10 October 2012: 17.5 hours: job coordinate / mobilization / scheduling of dumpster/ move equipment / demo and clean up work/tree removal/hole dig/stump bury/fuel tank services/final grading/clean-up. Total=$490.00 Thank you.Payment due upon receipt. Best Regards, Don McCorkel rq/�A PO4 V 4 Harry L. Reever Son's Plumbing invoice 2680 Biglerville Road Gettysburg,PA 17325 Date Invoice# HIC�k PA017452 tonz/zot2 3215 Bill To ESTATE OF LESTER STARNER C/O DORALE FRYKMAN 903 GOODYEAR ROAD GARDNERS,PA 17324 P.O.No. Terms Project Due on receipt Quantity Description Rate Amount 1 1/2"COMPRESSION X 3/8"OD COMPRESSION ANGLE STOP 10.29 10.29 1 9"FLEX COMMODE SUPPLY 5.34 5.34 1 SERVICE CALL-REPAIR TOILET VALVE AND LINE 55.00 55.00 Total $70.63 Invoice Douglas M.Baker 6 David Glenn Dr. Carlisle,Pa. 17015 Ph. 717-713-9337 J Email: do—u_qlasb.contracting@,qmail.com gmail,com Bill To: Estate of Lester Starner 75 Frost Rd. Gardners, Pa. 17324 Attn: Steve Jones-Help-U-Sell Realty Billing Date: April 5, 13 job Name: Electric Repairs The following bill is for: 1) Install 10"x 10"cover on junction box in basement where service conductors are spliced. 2) Removing existing 100 amp service feed to garage.Service wire was removed and rolled up.wire is hanging in basement by junction box. 3) Remove existing 200 amp Federal Pacific Panel. 4) Remove all existing circuits from existing panel. 5) Install a 200 amp 42 Space Main Breaker Cutler Hammer Panel and cover. 6) Re-install all existing circuits into new panel. 7) Break all circuits down and install on their own circuit breaker. 8) One circuit which was a 10/3 wire was in existing panel but not connected to any breaker.That same circuit was installed into the new panel but was not installed on a breaker. 9) Install a double ground rod system and connect into new panel. 10) Reconnect existing ground wire for cold water ground. 11)Test outlets and lights throughout entire home.All circuits working fine. 12) Run stove,well pump and furnace to be sure all were operating. 13) Check sewer pump circuit to junction box in basement. 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J= ow x °Hn i 3 -0 . D m - m Zm am V H y D W poo °ao$oo0 o mr � m �9 -4 N90 ZOO 'CO W mgt 0 C w si 0 zi 2�� NDmx1 a p m u\ o m y mm NN �r-Np°D N 7 9 YM {�11 W m { r O O Or S N u m m pig m uwi S D (m A m ° N Z p pE z a w m W ae ^ N D O -1 m m -� v N $ m O µ o D M a am T Z m c o °� WO Ch p m m .O =_ ` W M 9 C � O J O ~ N N J •n W O ° r a z O v m a0+ p N m me m 0 N W z ~ Z N Nu 2 NYm NNN N � NN m myp NmV J IV V1 %,IVUJt tiut;01.1111, statement pNCBANK Ps eIof2 For the period ended 03/30/12 Account Number 40-03-048110529037 STARNEWS STRAWBERRIES New Balance $ 16,768.96 815 TORWAY RD 004679 Total Payment Now Due$ 57.21 GARDNERS,PA 17324 Payment Doe Date 04/26/12 Amount Enclosed $ 41303048111152903750000C 1572100167689690 - - = THIS IS WOT A BILL. Your content payment amomttwiil tie-hutomatically deducted from your deposit account on the payment due date. Account Number 40 -03-048110529037 03/02/12-03/30/12 Summary of Account Activity Payment Information ---^ — New Balance —— $ — 16,768.96 Previous Balance $ 16,768.97 Total Payment Now Due $ 57.21 Payments $ 57.22 Payment Due Date 04/26/12 Other Credits $ 0.00 Advances and Other Debits $ 0.00 Fees Charged $ 0.00 Interest Charged $ 57.21 New Balance $ 16,768.96 Past Due Amount-Due Now $ 0.00 QUESTIONS? iVli ;mum Payment Now Due $ 57.21 Call Customer Service 888-762-2265 M' sessed bate Charge $ 0.00 Total Payment Now Due $ 5721 Credit Limit $ 40,000.00 Available Credit $ 23,288.25 Statement Closing Date $ 03/30/12 Days in Billing Cycle 29 Transactions Transaction Date Post Date Ref# DesoriPdon of Transaction or Credit Amount Payments and Other Credits 03/26/12 03/26/12 JPAYMGNT RECD-THANK YOU $ 57.22- Interest Charged 03/30/12 03/30/12 JINTEREST CHARGE IS 57.21+ TOTAL INTEREST FORTHIS PERIOD $ 57.21 �QUULENpDER c INVOICE BOUDER'S TRASH REMOVAL & HAULING SERVICES (717-701-9096) TRASH REMOVAL FOR: Starner Estate Trash Removal: $600.00 c TOTAL COST: $600.00 TMBrouder 2264 Ritner Hwy Carlisle,PA 17015 erll��-.n1ctilG'Gr Jeanette's Cleaning Service 112 Sunset Lane Newville, PA 17241 717-776-7510 717-512-6008 July 21, 2012 - This is a bill for the cleaning at 75 Frost Road, Gardners PA. Total amount due is $ Xa gS_ 06 Please send to above address. Thank you Jeanette Morris 163 Slatersville Road Biglerville, PA 17307 Phone:717-677.9559 Cell:717-465-7635 TONY BUCH x-46 ONNY SCHRADE " ? 20 Z M /�oSS 5/k ZZVjc r GCTU - Employer Retirement Fund (Fo=,dyIF&CCU-EmployeaRedtemmtFwd) Newspaper, Commercial Printing and Printing Spearaltfes&PaperPmducts.Industnes Administrative Office ECEIEV Telephone • (562) 463-5010 • (800) 322-1489 SEP 10 2012 August 30, 2012 IRWIN&maiGN, Ms. Karen Noel LAW OFFICES Irwin & McKnight, P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013 _ RE: Lester F. Starner SSN: 207-01-5040 Deceased: April 12, 2012 Dear Ms. Noel: This is in reference to the death of Lester F. Starner, a retired member under the GCIU- Employer Retirement Fund. Under the Plan Life Annuity retirement benefits are paid to the Participant during his lifetime and there are no benefits payable to any beneficiary upon his death. Since Lester Starner elected this form of benefit, all payments cease upon his death and no further benefits are payable. Our bank has advised us that the May 1, 2012 through July 01, 2012 benefit payments, issued to Lester Starner in the amount of $182.62 each was deposited into his bank account and has been paid. Since the date of death of Lester Starner is April 12, 2012, he was not entitled to the May 1, 2012 through July 01, 2012 benefit payments. Therefore, it is necessary that the Fund be reimbursed for this overpayment. In that regard, we ask that a check or money order in the amount of$547.86 ($182.62 x 3 months--$547.86) be sent to this office as soon as possible. We would appreciate a copy of the death certificate or a prayer card for our file if not previously submitted. If you have any questions or need additional assistance please do not hesitate to contact the administrative office. Your v truly, M thew .Wen ir Administrator MJWtJKIhe p u 13191 Crossroads Pkwy N, Suite 205, City of Industry, CA 91746-3434 " , 110TIt `J1�u siA 1000 Claremont Road r� Q Carlisle,PA 17013-8805 V main (717)243.2031 -kehabilitation Center `. fax(717)240-1952 12/11/2012 SF NOTICE r Marcus A.McKnight, III,Esq. Irwin& McKnight,P.C. West Pomfret Professional Building 60 West Pomfret Street Carlisle,PA 17.013-3222 RE: Lester F. Starner DOB: 11/17/19 DEC i � n,? Dear Mr. McKnight: !RWIN&iJi6116W LAW OFFICES On May 17,2012, we responded to your request for records documenting the above-named resident's last 12 weeks of care here at Claremont. We submitted a bill in the amount of $134.44 to you at that time. As of this date,payment has not been received. I note that the original bill did not include Mr. Starner's name at the top,which may be the reason payment was not sent. T.am"again enclosirig a copy of the fee for record copies. Please remit payment promptly to: Claremont Nursing and Rehabilitation Center Medical Records Department 1000 Claremont Road Carlisle, PA 17013 Thank you. Sincerely, Eileen P. Queenan,M.Ed., RHIA, CPHQ Director of Health Information Enc; ,g4 service agency of Cumberland County PAXL H.RISSER 1720 BEIDLERSBM ROAD Aspers, PA 17304 (717) 677-6492 NAME; ern�^1 ADDRESS: BILLING DATE: DATE JOB DESCRIPTION MATERIALS PRICE I s N _ `Please make check payable to Paul Risser MC Number: PA028639