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HomeMy WebLinkAbout09-27-13 }" permsylvania 1505610143 OCPPPTI.E lor.M.uE Ex t06.-13) REV-1500 OFFICIAL USE ONLY County Code Year File Number Bureau of Individual Taxes PO 60x.280601 INHERITANCE TAX RETURN 21 12 0477 Harrisburg,PA 17128-6601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Binh 04 09 2012 09 25 1932 Decedent's Last Name Suffix Decedent's First Name Mf WILLIAMS NANCY E (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 1. Original Return ❑ 2. Supplemental Return 3, Remainder Return(Date of Death Prior to 12-13.82) 4. Limited Estate 0 4a.Future°"¢rest Compromase L] 5. Federal Estate Tax Return Required (date of death after 12-12$2) u 6 Do dent Died Toslan, f—1 DeGetlent PY�of�NSna Living Trust D 8. Total Number of Safe Deposit Boxes u (Attach Copy of Will lJ (A11aGh Ga a. Litigation Proceeds Received �� 14.e ivr e�P2-31-91 ar�f ipa2SeS}f Osath 11,Election to tax under Sec.el 13(A) (Attach Schedule 0) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number DAVID W DELUCE 717 761 4540 First Line of Address 301 MARKET STREET Second Line of Address PO BOX 109 City r Post Office _ ^• '� tY State ZIP Code ` LEMOYNE PA 17043 REGISTER;OF WILLS US£ONLYt REGISTER OF WILLS USE ONLY ,.0 $11 ,1) ID l y `I Y Y ra c` Correspondent's e-mail address: dwd dsw.com DATE FILED STAMP Under penalties of perjury,I declare that I have examined this reform.induding accompanying schedules and statements.a d to the best of,my knowlpdgerand belief, it is true,correct and complete Declaration of preparer other than the personal Ivpresentabve is based on all information oflahich prepare has any TCnowledge. SI TURE OF PE ON 0O IBL' OR FILING RETURN ATE. "'Au, /{ltts7 Danny E Parthemer 7��a�� ADDRESS 40Aro-hIev Land, E erS PA 1419 SI AT R OF PRE 0 H N R P ENTATIVE TE t DAVID W DELUCE 9 l A D E 301 Market Street, Lemoyne, PA Side 1 1505610143 1505610143 -J 1505610243 REV-1500 EX - Decedent's Social Security Number t Decedent's Name' Nancy E RECAPITULATION 1. Real Estate(Schedule A)..................................................................,.................... 1. 134 , 900 . 00 2. Stocks and Bonds(Schedule B)................................. ........... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. - 4. .Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 10 ,369 . 75 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 0 . 00 7. Inter-Vivos Transfers&Miscellaneous I(oq Probate Property (Schedule G) (J Separate Billing Requested............ 7. 41 , 244 . 14 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8, 186, 513 . 89 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 9, 115 . 65 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 19, 693 . 29 11. Total Deduct ions(total Lines 9 and 10)_........ .. .. ............................................... 11. 28 , 808 . 94 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 157 , 704 . 95 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, 157 , 704 . 95 TAX COMPUTATION-SEE INSTRUCTIONS FOR,APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec. 9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable 157 , 704 . 95 16. 7 , 096 . 72 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X .12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18, 0 . 00 19. TAX DUE......................... ........................ 19. 7 , 096 . 72 ............................................................... 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. _ El Side 2 150561,0243 1505610243 Rev-102 EX+(01.10) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams, Nancy E 21-120477 All neat property owned solely or as a tenant In common must Comported at fair market value.Fair market va ue is defined as Pro price at which property would be exchangad between a willing buyer and a willing se0er,neither being compailod to buy or salt,both having reeameba knowledge of the relevant facts Real property that is jointly-owned with night of as rvivorship must be disclosed on schedule F, Attach a Copy of the settlement ant at if the property has been sold Include a copy of the dead showing decedents interest if awned as tenant in Common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate located at 18 Essex Road,Camp Hill,Lower Allen Twp.,Cumberland County,PA 134,900.00 Contracted Sales Price. Real Estate sold on September 3, 2013. TOTAL,(Also enter on Line 1, Recapitulation) 134,900,00 (if mere space fs needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA•15DO Schedule A(Rev.01-10) Rev-1508 EX-(11-11)) SCHEDULE E Pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams, Nancy E 21-12-0477 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 PA Department of Revenue-Property Tax Rebate Check 250.00 2 Teamsters Union -Survivor Benefit-Paid to Estate 495.00 3 Citizens Bank Personal Checking Account 1,901.97 4 1994 Chevrolet Caprice-75000 miles-Sold At AL ction. 2,300.00 5 Personal Property-Sold at Auction on June 11, 2012 by Chuck Bricker,Auctioneer. 3,436.00 6 AARP Refund 43.00 7 Health Insurance Supplement-Refund/Reimbursement 568.07 8 People Magazine-Refund/Reimbursement 135.78 9 Real Estate located at 18 Essex Road, Camp Hill, Lower Allen Twp. PA 256.57 10 ReimbursemenVRefund 53.00 11 Strock Insurance-Refund of Homeowners Insurance 630.00 12 U.S. Department of Treasury-2012 Federal Income Tax Refund 300.00 13 Verizon 0.36 TOTAL(Also enter on Line 5, Recapitulation) 10,369.75 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-0509 EX+(01.10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams, Nancy E 21-12-0477 If an asset was made joint within one year of the decedent's date of death,It must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. Danny E Parthemer 40 Conley Lane Son Etters, PA 17319 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE DECEDENT'S INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. INTEREST 1 A 11/28/2008 Susquehanna Valley Federal Credit Union 0.00 50.000% 0.00 Savings Account-Date of Death Value of Account$ 19,956.22. 112 the value of the Estate of$9,976.11. Inheritance Tax of $440.91 plus interest in the amount of$6.29 has been paid. A copy of the Receipt of Payment has been attached to this Return TOTAL(Also enter on Line 6, Recapitulation) 0.00 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) i EX-(09-09) SCHEDULE G Pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams Nancy E 21-12-0477 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH %OF DECDS EXCLUSION TAXABLE NUMBER THE DATENOF TROANSFER SATfACH THEIR COPY OF THE DEED FOR ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Sun Life Financial Annuity Contract No. 79-7900 41,244.14 41,244.14 -275949-Date of Death Value of Annuity. Beneficiaries-Danny E. Parthemer,Son- Diana L. Parthemer, Daughter-Aaron M. Shaffer, Grandson and Ryan S. Shaffer, Grandson TOTAL(Also enter on Line 7, Recapitulation) 41,244.14 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev. 08-09) REV-1511 EX.J10-09) Pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND RESIDENT INHERITANCE NT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Williams Nancy E 21-12-0477 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT N A. FUNERAL EXPENSES: See continuation schedule(s) attached 243.62 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attornev's Fees Johnson Duffie 4,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 323.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 4,048.53 See continuation schedule(s) attached TOTAL(Also enter on line 9, Recapitulation) 9,115.65 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Williams, Nancy E 21-12-0477 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Musselman's Funeral Home 243.62 H-A 243.62 Other Administrative Costs 2 Chuck Bricker,Auctioneer-Expenses for Auction held on June 11,2012 1,877.00 3 Cumberland County Register of Wills Office-Filing Fees for Inheritance Tax return and 30.00 Inventory 4 Perry Pest Control 915.84 5 Reserves:Additional Miscellaneous Administrative Expenses 250.00 6 Strock Insurance-Homeowners Insurance 763.00 7 Susquehanna Valley Federal Credit Union Estate Checking Account-Payment for Estate 14.31 Checks 8 The Cumberland Law Journal -Notice of Estate Administration 75.00 9 The Patriot News Company-Notice of Estate Administration 123.38 H-B7 4,048.53 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 Ex.(12A9) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams, Nancy E 21-12-0477 Report debts Incurred by the decedent prior to death that remained ummid atthe date of death,Including unreimbursedmedical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Bonnie K. Miller,Tax Collector-School District Taxes 1,280.32 2 Bonnie K. Miller,Treasurer-County/Township Real Estate Taxes 720.24 3 Boscov's Department Store 26.69 4 Citizen's Bank Card Services 75.93 5 Comcast Cable 2.29 6 HSBC Retail -Bon Ton Credit Card 113.31 7 Lower Allen Township-Sewer-Residential 321.60 8 Pa American Water-Residential Utility 320.45 9 PPBL-Residential Utility 545.12 10 Real Estate located at 18 Essex Road,Camp Hill, Lower Allen Twp. PA-Settlement Charges. 15,295.66 A copy of the HUD-1 Settlement Sheet is attached 11 Strock Insurance-Homeowners Insurance 368.00 12 UGI -Residential Utility 494.20 13 Vascular Associates 40.14 14 Verizon 89.34 TOTAL(Also enter on Line 10, Recapitulation) 19,693.29 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX-(01-10) pennsylval SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Williams, Nancy E 21-12-0477 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) Do Not ist Tmsieefisl I TAXABLE DISTRIBUTIONS (include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Danny E. Parthemer Son 112 of Tangible 40 Conley Lane Personal Etters, PA 17319 Property; 1/3rd of Residue 2 Diana L. Parthemer Daughter 112 of Tangible 214 East Jefferson Street Personal Olyphant, PA 18447 Property; 1 13rd of Residue 3 Aaron M.Shaffer Grandson 116th of Residue 373 River Oaks Circle Apt. 2012 San Jose, CA 95134 4 Ryan S Shaffer Grandson 1/6th of Residue 2509 NE 30th Street Bremerton,WA 98310 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) ESTATE OF NANCY E. WILLIAMS SCHEDULE OF EXHIBITS EXHIBITA Last Will and Testament for Nancy E. Williams signed and dated January 10, 2007 EXHIBIT B Request for Extension on Filing PA Inheritance Tax Return EXHIBIT C HUD-1 Settlement Sheet for Real Estate located at 18 Essex Road, Camp Hill, PA 17011. Property sold on September 3, 2013 EXHIBIT D Chuck Bricker, Auctioneer — Receipt of Auction held on June 11, 2012 EXHIBIT E PA Department of Revenue Information Notice on the Potential Tax Due on Joint Asset at Susquehanna Valley Federal Credit Union EXHIBIT F Delinquent Tax Notice on Asset held at Susquehanna Valley Federal Credit Union and Receipt of Payment by Cumberland County Register of Wills of Tax and Interest. EXHIBIT G SunLife Financial Date of Death Letter for Value of Annuity Contract 79-7900-275949 :582064 Last Will and Testament OF NANCY E. WILLIAMS I, NANCY E. WILLIAMS, of Lower Allen Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all former Wills made by me. ARTICLE I I direct that all my legal debts and funeral expenses including my gravemarker and all expenses of my last illness that my Executor is obligated to pay, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ARTICLE H. I direct my Executor to pay all inheritance, transfer, estate and similar taxes (including interest and penalties) assessed or payable by reason of my death on any property or interest in property which is included in my estate for the purpose of computing taxes. My Executor shall not require any beneficiary to reimburse my estate for taxes paid on property passing under the terms of this Will or otherwise. ARTICLE Ill I bequeath my automobile or automobiles, household and personal effects and other tangible personal property of a like nature (not including cash or securities), together with any existing insurance thereon to my children, DIANA L. PARTHEMER and DANNY E. PARTHEMER, to be divided between them in as nearly equal shares as possible. In the event any of this tangible personal property is not distributed, those remaining items shall be sold and distributed as part of the residuary of my estate. EXHIBIT A ARTICLE IV I give, devise and bequeath all the rest, residue and remainder of my estate, of every nature and wherever situate, as follows: A. One-third (1/3)to my daughter, DIANA L. PARTHEMER; B. One-third (113)to my son, DANNY E. PARTHEMER; C. One-sixth (116)to my grandson, AARON M. SHAFFER; and D. One-sixth (116)to my grandson, RYAN S. SHAFFER. ARTICLE V I appoint my son, DANNY E. PARTHEMER, Executor of this my Last Will and Testament, and direct that he shall serve without bond. Should my son, DANNY E. PARTHEMER, fail to qualify or cease to act as Executor, I appoint my daughter, DIANA L. PARTHEMER, as Executrix of this my Last Will and Testament and direct that she serve without bond. IN WITNESS WHEREOF, I hereunto set my hand and seal this 16 day of J G�t� • 2007: may/ ! , 11 C Sri a• V-W _ (SEAL) NANCY E WILLIAMS Signed, seated, published and declared by the above-named Testatrix as and for her Last Will and Testament in the presence.of us, who, at her request, in her presence and in the presence of each other have hereunto subscribed our names as witnesses. AFFIDAVIT AND ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA SS COUNTY OF CUMBERLAND We, NANCY E. WILLIAMS, A • F&le-rho-- and Xc)bin C. Mumma the Testatrix and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and that she had signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix, signed the Will as witness and that to the best of his/her knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. NANCY E. WILLIAMS tness ° Witness Subscribed, sworn to and acknowledged before me by NANCY E. WILLIAMS, Testatrix, and subscribed and sworn to before me by e Her-196 9 and 4bin C LUn M a. , witnesses, this day of N 2007. Notary Publi COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL I CARLEEN S. JENSI N, Notary Public Lemoyne Boro.,Cumberland County My Commission Expires Dec. 17,2007 :155489v2 JERRY R.DUFFIE ELIZABETH D.SNOVER RICHARD W.STEWART CAROLYN B.MCCLAIN EDMUND G. MYERS L A W 0 F F I C E S JOHN A.LUCY DAVID W.DELUGE ^T T T^O, T ULYSSES S.WILSON JOHN A.STATLER (V\1�1JI11�\�II�J N JULIA A.PHILLIPS JEFFREY B.RETTIG MATTHEW RIDLEY MARK C. DUFFIE DUFFIE JOHN R.NINOSRY OF COUNSEL MICHAEL J. CASSIDY HORACE A.JOHNSON MELISSA P.GREEVY C.ROY WEIDNER,JR, WADE D.MANLEY CONSTANCE P.BRUNT :'!tii'1'i5W: F::(I'.NV, 288 January 4, 2012 VIA EMAIL RA-InheritanceTaxExtgstate.pa.us Department of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 Harrisburg,PA 17128-0601 RE: Estate of Nancy E. Williams Date of Death: April 9, 2012 File No. 21-2012-0477 Our File No. 7668-1 Ladies and Gentlemen: This firm represents Danny E. Parthemer, Executor of the Estate of Nancy E. Williams. Ms. Williams died April 9, 2012. The inheritance tax return is due by January 9, 2013. As of this date of this correspondence, the Executor is completing information necessary for the Return. There is real estate that needs to be sold. We request to have a 6 month extension of time to file the Inheritance Tax Return. Please indicate your approval of this request in due course via fax at (717) 761-3015 or email to my paralegal at dlw@idsw.com. We thank you in advance. Very truly yours, J S4DF TEW T& WEID NER avid W c: Danny E. Parthemer, Executor DWD:dlw:532433 301 MARKET STREET P.O.BOX 109 LEMOYNE,PENNSYLVANIA 17043-0109 WWW.JDSWCOM 717.761.4540 FAX: 717.76' -� EXHIBIT B JOHNSON,OHNSON, DUFFIE, STEWART , ,,.rv,�if o OMB Approval No.2502A265 9. � JZ' A. Settlement Statement (HUD-1) fl�h �H OZJO� B.nType of Loan J 1. FHA '2,❑SHE 3,E]Conv.Ur ins. 6. Fla Number: 17. Loan Number: 8, Mortgage Insurance Case Number 4.q VA 5.0 Con¢Ins. ' TCSS2013-107.1 206402116 10-10-6-0651113 C. Note: This form is furnished to give you a statement ofactual settlement bast& Amountspald to and bythe settlement agent are shown. Items masked"(p.o c)"warepaxtoutsde the Cbak ,thayare shown here for krformatianatpurposesandare not brauded in tire mrais 'D. Name and Address of Borrower E. Name and Address of Seller. F. Name and Address or Lander. Joseph C.Andrews and Estate of Nancy E.Williams Primary Residential Mortgage, Chelsey M.Andrews 18 Essex Road Inc.ISACA/ATIMA 4181 ER Coourt Apt 101 Camp N0,PA 17011 14W North 2200 West Mechamrcsburg,PA 17050 Salt Lake City,UT 84116 G. Property Location: H. Settlement AgenC I. Settlement Date: 18 Essex Road TC Settlement SeMods,LLC Camp Hill PA 17011 $0066 East Takata Rd. September 3,2013 Cumberland County,Pennsylvania Mechanicsburg,PA 17050 Ph. (717)715-0562 Place of Settlement: 801 East Park DrW,Suite 106 Harrisburg,PA 17111 J. Summary of Borrower's transaction K. Summary of Seiler'stransadion 100. GrossAmount Due from Borrower: 400 GrossAmount Due to Seller: 101. Conirad salesprice 134900.00 401. Contrail sales price 134,900.00 102. Personal property 402. Persunaip o day 101 Settlement Char es to Borrower Line 1409 10.303.18 403, 104. 404. - ..- ..... 105. 405. Adjustments for items paid b Seller in advance _ Adjustments foritems paitl by Sellerin ativance 106. C' rrown'faxes 09103/13 to 01/01/14 114,06 408.CA!Town Texas 09/03!73 to Ot(Ot/74 114,06 `-07. County Taxes 09113!13 to 01/91114 122.73 437, Can Taxes 09103113 to 41101114 12273 108. School Tax to 408. School Tax to 109. Pro-rated Sewer 09/03113 to 10/01/13 19.78 409, Pro-rated Sewer 09/03113 to 101D1/13 1978 110. 410. 111. 411. I Z. 412, 920. Gross Amount Duefrom Borrower 145,459,75 420.Gross Amount Due to Seller 135,156.57 200. Amounts Paid by or in Behalf of Borrower 500. Reductions in Amount Due Seller. 201. Deposit or earnest money 500.00 501. Excess deposit(see insirudionsl 202 Punci al amount of new bans 137,800.00 502. Settlement charg tsto Setter{Line 1400) 17,43535 203 Eristin loan{s taken sub' to 503. Existin roan s'taken sumed to 204. 504.Payoff First Mortgage 205. 505. Pa off Semntl Mgrt a e 206. 506, 207, 507. Da osit disc, as proceeds 2043, SO& 209. Seilees Assist 5,74500 509.Seder's Assist 6,745.00 Adjustments for items unpaid by Seller Atl'ustments for items unpaid by Seller 21D. Cfyrrmn Taxes to 510.City/Town Taxes to 211. County Tares to 511. Coun Faxes to 212. Sdroci Tax 07101113 to 09m3r13 220,66 512. School Tax 07101113.to 09/03113 220.66 213, 513, 214. 514. 215. 515. 216. 516. 217, St7. 218. 518, 219. 519. 220. Total Paid by/for Borrower 145,265.66 520, Total Reduction Amount Due Seller 24,401.41 300. Cash at Settlement fnarrate Bonawar 600. Cash at settlement to from Seiler 301. Grces amount due from Borrower ime 120 145,469,75 501. Gross amount due to Satkr Fee 420) 135,15657 302. Less amo�unt paM bylfor Borrower tiino 220) ( 245,265'fib) 602. Less reductions due Seller line 520) ( 24,401.41 IJ 303. Cash From 1:1 To Borrower 194.09 603. Cash X]To - ❑ From Seller 110,755.16 Pais unimaignodoh ma nor lB*rclnls),;ee-ecei. to tecoT) The undersignM hereby cknewptlge receipt ate completed copy of this statement&arty attachments 2terrotl to herein Borrower Seller Este] fNanq EWid�f be ntlr ll�b..VV i BY: Danny E. dhemer,Executor isay M, t rtc Pt06e R¢pYW45 m;(v WSCdlatlmntrkrm�m4vesGmamzt35mim%e5C%resWasfascM+}renc.Uy.eMem+rs]6etda Th!t pr.Ym%frct SirvRtlN irtrmMlataq Yw are rtl+ePtralmcanW¢a pYS ram.ixr..sshusyaisacnawymmCtae«nvnrunty.xomrt�,ea,7tsmsv�e:sasamvatamamao:y.^NSIS�+gatoao,wemap�esmepE5mmarmo-®sszno+wmtsrcmaimaxispuASeniem<rt Page 1 of 3 (ANDREWS,JOS EXHIBIT C L.Settlement Charcies 700.Total Real Eslale Broker Fees S 6,941.00 Paid Fhon Pad Fhcm DMCbn of oemmLssbn(line 700)as folbws Boemees Sellers 701.$3.56B.00 to ERA-NRT Funds et Furls at 702.S 3,373.00 to REM✓O(Reafy Select Solue nett SelUenKH 703.CommMoa paid at settlement 6841.00 704.Buyer Broker Fee 195.00 705. 8DO.Items Payable in Connection with Loan 801.Our origination charge $ 2373.00 from GFE#1) 802.Your credit or charge(Pointsl for the scedric Interest rate chosen -1 378.00 from GFE#2 803.Your adfusted origination charges from GFE#A 995.00 804.Arioratsal fee to Dena ottis&Associates from GFE 03 375.00 8D5.Credit Report to CREDCO from GFE n) 17.50 806.Tax service to from GFE#3 807.Flood cedli'mlon to FAFDS from GFE 431 9.00 808.In ecton Fee to Den oltis B Associates from GFE#3) 100.00 809.VA Funding Fee to VA from GFE 43) 2900.35 810. from GFE#3 811. (from GFE#3) 900.Items Required by Lender to Be Paid in Advance 901.DBRY Interest cha es from 09103/13 to 10101/13 28 $16.989000/0 from GFE#10) 475.69 902.Mortgage Insurance premium for months to (from GFE#3) 903.Homeowner's insurance for 1.0yearsto Enders Insurance Associates (from GFE#11), 393.01) 904. (from GFE 911) 905. (from GFE#it 1001).Reserves Deposited with Lender 1001.Initial deposh for your escrow account •(from GFE#9) 592.94 1002.Homeowner's Insurance 2.000 months @ S 32.75 per month $ . 65.50 1003.Mortgage Insurance months Q S per month $ 1004.Pro taxes $ 629.68 Court Taxes 7.000 months A 5 31.11 per month Cityrrown Taxes 7.000 months a S 28.91 per month School Tax 2.000 months @ S 104.87 per month 1005. 1006. months @ S per month S 1007. months @ $ per month $ 1008. S 1009.AggregeteAd' stment S -102.44 H00.Title Charges 1101. The seMzs and lenders rile Insurance (from GFE 94) 1,470.00 1102. Settlement or closing fee b 1103. Owners tale Insurance to First American This Insurance Company (from GFE#5) 1104. Lenders idle Insurance to First American Title Insurance Company $ 1,240.00 1105. Lenders title policy fmhit $ 137,800.00 1106. 0wmers rile policy fmh $ 134,900.00 . 1107. Agent's portion of the total We insurance premium to TC Settlement Services,LLC S 1,054.00 1108. Underwriters Portion of the total title insurance premium to First American Title Insurance Company S 186.00 t109. Notary Fea to TC Settlement Services,LLC $ 20.00 1 1110. Remb for Tax Cart to Search One Abstracting,Inc $ 20.00 1111. $ 1112. S 1113. $ 1200.Gowamm ant Recording and Transfer Charges 1201.Government recording Charges to Search One Abstract ,Inc from GFE V7) 156.00 1202.Deed S 63.00 Mart a e $ 93.00 Releases S Other $ 1203.Transfer taxes to Search One Abstracting.Inc from GFE 98 1,349.00 1204.City/County taylstamps Deed S 1,349.00 Mortgage$ 1205.State to Jstam s Deed 5 1,349.00 Mortitage$ 1,349.00 206. 207 1300.Additional Settlement Charges 11301.Requhed services that you can shop for (from GFE#6) 11302. Pest Inspection to 45.00 P.O.C.$45.00(B)' 1303. Home Inspection to 295.00 P.O.C.$295.00(B)' 1304. Pest Trealmem to b P.O.C3915.84(S)' 1305. See addht'I d'sb.e)Mbd to S P.O.C.$65.00(S' 1,274.701 9,105.75 I 1400.Total Settlement Charges(enter on lines 103,Section J and 502,Section K)^� -- 10,303.18 t 117,435.75 'Mcw ddarge vru.n(euMnS),h.nvl4.aarpl yR) e/NeiryhyeltlMrlamRt+rhpmrhn�FrhawgTrenpp�mmpeN gpprhi3d apWe I . TC Sect ,Settle Certified to be a true copy. / Page 2 of 3 HUD-1 (ANDREWS,JOSEPH CHELSEY.FDfrCSS201}1074/34) Comparison of Good Faith Estimate(GFE)and HUD-1 Charges Good Faith Estimate HUD-1 Charges That Cannot Increase HUD-1 Line Number Our origination charge # 801 2,373.00 2,37300 Your credit or charge(paints)for the spec rate chosen #802 -1,378.00 -1,378.00 Your adjusted origination charges #803 995.00 995.00 Transfer taxes #1203 1,349.00 1,349.00 Charges That in Total Cannot Increase More than 10% Good Faith Estimate HUDA Government recording charges #1201 150.00 156.00 Appraisal fee #804 375.00 375.00 Credit report #805 18.00 17.50 flood certification # 807 1800 9.00 Inspect3n Fee # 808 0.00 100.00 VAFunding Fee # 809 2,900.35 2,900.35 Pest Inspection #1302 75.00 45.00 Home Inspection #1303 250.00 295.00 Total 3,786.35 3,897.85 Increase between GFE and HUD-1 Charges $ 111.50 or 2.94 Charges That Can Change Good Faith Estimate N1470.00 Initialdeposit foryour escrow account #1001 2,136.00 Dily terest chage; # 901 $ 16989000/day 424.75 Homeowners insurance # 903 504.00 Title services antl lender's title insurance #1101 1,430.00 Loan Terms Your initial loan amount is $137,800.00 Your loan term is 30.00 years Your initial interest rate Is 4.5000% Your initial monthly amount owed for principal,interest and $698.21 includes any mortgage insurance is ❑X Principal ❑ X Interest ❑ Morgagelasurance Can your interest rate rise? ❑X No ❑ Yes,It can rise to a maximum of %. The first change will be on and can change again every_months after . Every change date,your interest rate ran increase or decrease by %. Over the Ida of the loan,your interest rate is guaranteed to never be lower than %or hg her than %. Even if you make payments on time,can your loan balance rise? ❑X No ❑ Yes,it can rise to a maximum of$ Even if you make payments on time,can your monthly [X] No ❑ Yes,the first increase can be on and the monthly amount owed for principal,interest,and mortgage insurance rise? amount owed ran rise to$ The maximum It can ever rise to is$ Does your loan have a prepayment penalty? ❑X No ❑ Yes,your maximum prepayment penalty is$ Does your loan have a balloon payment? ❑X 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 monthy escrow payment for items,such as property taxes and homeowner's insurance. You must pay these Items directly yourself. ❑X You have an additional monthly escrow payment of$197.64 that results in a total initial monthly amount owed of$895.85. This includes principal,interest,any mortgage insurance and any items checked below: ❑X Property taxes X❑ Homeowner's insurance ❑ Flood insurance X❑ School taxes ❑ ❑ Note: If you have any questions about the Settlement Charges and Loan Terms listed on this form,please contact your lender. Page 3 of 3 HUD-1 (ANDREWS,JOSEPH CHELSEYPFD[rCSS2013-107.1134) HUD-1 Attachment Borrower(s):Joseph C.Andrews and Chelsey M. Selle(s): Estate of Nancy E.Williams Andrews 4181 Elk Court,Apt 101 18 Essex Road Mechanicsburg, PA 17050 Camp Hill,PA 17011 Lender:Primary Residential Mortgage, Inc. ISAOA/ATIMA Settlement Agent:TC Settlement Services, LLC (717)715-0562 Place of Settlement:801 East Park Drive, Suite 106 Harrisburg, PA 17111 - - - Settlement Date:September 3,2013 Property Location:18 Essex Road Camp Hill, PA 17011 Cumberland County, Pennsylvania Additional Adjustments For Items Paid By Seller In Advance(Borrower Debit) Description Amount From/Through Prorated Amount Pro-rated Sewer 65.D0 07/01/13 through 09/30/13 19.78 Total Line 1091409 19.78 Additional Disbursements- Payee/Description Note/Ref No. Borrower Seller Bonnie K. Miller 1,258.46 2013/14 School Taxes 9,105.75 Escrowed Inheritance Taxes Lower Allen Township Authority Final Sewer P.O.C.$65.00(S)* Lower Allen Township Authority 16.24 Trash from 913/13-9/30113 Total Additional Disbursements shown on Line 1305 $ 1,274.70$ 9,105.75 Adjusted Origination Charge Details Origination Charge Origination Points 1,378.00 to Primary Residential Mortgage, Inc. ISAOA/ATIMA - Application Fee 245.00 to Primary Residential Mortgage, Inc. ISAOA/ATIMA Underwriting Fee 400.00 to Primary Residential Mortgage, Inc. ISAOA/ATIMA Processing Fee 350.00 to Primary Residential Mortgage, Inc. ISAOA/ATIMA Total $ 2,373.00 Origination Credit/Charge(points)for the specific interest rate chosen Credit//Charge -1,378.00 to Primary Residential Mortgage, Inc. ISAOA/ATIMA Total $ -1,378.00 Adjusted Origination Charges $ 995.00 WARNING: It is a crime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S.Code Section 1001 and Section 1010. (ANDREWS,JOSEPH CHELSEY.PFD/iCSS2013-107.1134) HUD-1 Attachment- Continued Reserves Deposited with Lender Homeowner's Insurance 65.50 2.000 at 32.75 per month County Taxes - 217.77 7.000 at 31.11 per month City7Town Taxes 202.37 7.000 at 28.91 par month School Tax 209.74 2.000 at 104.87 per month Aggregate Adjustment -102.44 Total $ 592.94 Title Services and Lender's Title Insurance Details BORROWER SELLER Notary Fee 25.00 to TC Settlement Services, LLC Wire Fee 30.00 to TC Settlement Services, LLC Overnight Fee 50.00 to TC Settlement Services, LLC E-Mail Doc Fee 50.00 to TC Settlement Services, LLC CPL 75.00 to First American Title Insurance Company Lender's title insurance 1,240.00 to First American Title Insurance Company Total $ 1,470.00 $ 0.00 Lender's Title Insurance - BORROWER SELLER 'fees also shown above in Title Services and Lenders Title Insurance Details Lender's Policy Premium 1,090.00 to First American Title Insurance Company Lender's Endorsement Charges 150.00 Endorsement Endorsement Charge. ALTA Endorsement Form 8.1 (Environmental Protection 50.00 Lien) Endorsement 100 50.00 Endorsement 300 - - 50.00 Total $ 1,240.00 $ 0.00 I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a true and accurate statement of all receipts and disbursements made on my account or by me in this transaction. I further certify that I have received a copy of the HUD-1 Settlement Statement. Estat f Nancy E.Wil n 4elsey BY: Danny E. arthemer, Executor WARNING: It is a crime to knowingly make false statements to the United States on this or any similar farm. Penalties upon conviction can include a fine and Imprisonment. For details see: Title 18 U.S.Code Section 1001 and Section 1010. (ANDREWS,JOSEPH CHELSEY.PFD/rCSS2013-107.1134) Chuck Bricker, Auctioneer Buy Sell on Commission - Complete Sale Service 88 Texaco Rd.,-Mechanicsburg, PA, 170551766-Z785 Personal Property of L G N1S X51 Address Soid At Public � l � 2D 12-, outstanding Total Sala 3 6 p a Total Checks �5 Total cash Cash Alter Payout Expenses Auctioneer& Clacks a t bD Adv. Cost i Pmperty Fee 20 Sale Setup or Helpr>�j` p[y Total Expenses / Y;'01 06 FIAA EXHt9IT D PENNSYLVANIA INHERIT, :E TAX INFORMATION NOTICE j BUREAU DE INDIVIDUAL TAXES _ FILE ND. 21 PO BOX 280601 pennsylvania AND ACN 12126666 HARRISBURG PA 17125-0601 DEPARTMENT OFAEYENOE TAXPAYER RESPONSE DATE 04-20-2412 try-l"3 Ex aR UR-1U TYPE OF ACCOUNT EST. OF NANCY E WILLIAMS ® SAVINGS SSN 203-24-8543 ❑ CHECKING DATE OF DEATH 04-09-2012 El TRUST COUNTY CUMBERLAND ❑ CERTIF. REMIT PAYMENT AND FORMS TO: DANNY PARTHEMER REGISTER OF WILLS 40 CONLEY LN 1 COURTHOUSE SQUARE ETTERS PA 17319-9764 CARLISLE PA 17013 SUSQUEHANNA VALLEY FCU provided the department with the information below, which was used in calculating the inheritance tax due. Records indicate that at the death of the above-named decedent, you were a joint owner/beneficiary of this account. If you are the spouse of the deceased and any amount other than zero is reflected below on the Potential Tax Due line, note no tax may be due, but you must notify the department of your relationship to the deceased by checking Box C in PART I below and writing "spouse" in PART 2. IT 7ou believe the information is incorrect. please obtain written correttion from the financial institution, attach a COPY 10 this form and return it io the above address. Please call 717-787-8327 with Questions. COMPLETE PART 1 BELOW if SEE' REVERSE SIDE FOR FILING AND' PAYMENT INSTRUCTIONS Account No. 15555 Date 11-28-2008 To onsuro proper credit to the account, two Established copies of this notice must accompany te 19,596.22 payment to the Register of Wills. Make check Account Balen $ payable to "Register of Wills. Agent". Percent Taxable X 50.000 NOTE, If tax payments are made within three Amount Subject t0 Tax $ 4,798.11 months of the detadent's data of death, , Tax Rata X .045 deduct a 5 portent discount on the tax due. Any inheritance tax due will becnmo delinquent Potential Tax Due $ 440.91 nine months after the date of death. POT TAXPAYER RESPONSE FAILURE. TO RESPOND WILL,.RESULT. IN AN OFFICIAL TAX ASSESSMENT A. The above information and tax duo is correct. React payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or return this notice to the Register of Wills and ONE so official assessment will be issued by the PA Departmont of Revenue. [ BLOCK a. F1 Tho above asset has been or will be reported and tax paid with the Pennsylvania inheritance tax return ONLY filed by the estate representative. C. ❑ The above inforea��}Ban is r incorrect and/or debts and deductions yore paid. Complete PART 1 21 and/or PART Q below. PART If indicating a different tax rate, please state I - OFFICIAL USE ONLY AAFI 0 relationship to decedent: { PA DEPARTMENT OF REVENUE TAX RETURN - CALCULATION OF TAX ON JOINT/TRUST ACCOUNTS PAD - - LINE I. Date Established 1 2. Account Balance 2 $ 2 = f 3. Percent Taxable 3 X .3 _ - 4. Amount Subject to Tax 4 S. Debts and Deductions 5 - 5 6. Amount Taxable 6 $ 6 7. Tax Rate 7 X 7 - 8. Tax Due a PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) 4 Under penalties of perjury, I declare that the facts I rep EXHIBIT E complete to the best of my knowledge and belief. TAXPAYER SIGNATURE ,r1 rrnnrvr rvOri Ni-w nATP BUREAU OF COLLECl7°NS& pen n sylva ni a 7� TAXPAYER SERVICES PO BOX 281041 HARRISBURG PA 1'1128-INI DEPARTMENT OF REVENUE I NOTICE OF DELINQUENT INHERITANCE TAX REV-sea PO APP boa-u> PARTHEMER DANNY Notice Date: 06/21/2013 40 CONLEY LN Estate of: ETTERS PA 17319 WILLIAMS NANCY E SSN: 203-24-8543 Date of Death: 04-09-2012 File Number: 21 12-0477 Date of Assessment: 03-18-2013 ACN: 12126666 Department records indicate a delinquent inheritance tax liability for the estate identified above. Below is a summary of the delinquency. To avoid additional costs and interest,please pay the amount due within 15 days of the date of this notice. TAX INTEREST PENALTY CREDIT BALANCE 440 . 91 6. 29 . 00 447 .20 The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death. We encourage you to take this opportunity to address your tax delinquency. If you fail to do so, your account may be referred to a collection agency and additional fees up to 39 percent of the amount due will be added to the liability. Please detach and return the lower portion of this notice with your payment to the Register of Wills of the county indicated. Make check or money order payable to: Register of Wills,Agent. If the above balance due was paid recently,please disregard this notice. Q(� 7/ QA If you have any questions regarding this notice,please contact: Harrisburg Call Center 717-783-3000 1-800-447-3020 (Services for taxpayers with special hearing and/or speaking needs) EXHIBIT F COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTIVENT OF REVENUE BUREAU OF INDIVIDUAL TAXES BERT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 017795 PARTHEMER DANNY E 40 CONLEY LANE ETTERS, PA 17319 ACN ASSESSMENT AMOUNT CONTROL NUMBER --------- -------- 12126666 $447.20 ESTATE INFORMATION: SSN: 203-24-8543 FILE NUMBER: 2112-0477 DECEDENT NAME: WILLIAMS NANCY E . DATE OF PAYMENT: 06/26/2013 POSTMARK DATE: 06/26/2013 COUNTY: CUMBERLAND DATE OF DEATH: 04/09/2012 TOTAL AMOUNT PAID: $447.20 REMARKS: CHECK# 730 INITIALS: CJ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER From: 04/24/2012 14:54 #024 P.001/001 a e e gaq Sun Life Assurance Company of Canada(U.S.) SUri " P.O.Box 9133 ` Wellesley Hills,MA 02481-9133 Life Financial' Tel: 800-752-7216 Fax: 781-304-5383 April 24, 2012 David W. DeLuce Johnson Duffie Stewart&Weidner Via Fax: 717-761-3015 RE: Contract value Contract number: 79-7900-275949 Owner(s): Nancy E. Williams Dear W. DeLuce, Thank you for writing to us about this Sun Life Financial annuity. As of April 9, 2012 the contract value of this annuity was$41,244.14. If you have any questions, please call our Customer Service Center at 800-752-7216. Sincerely, Elizabeth Matisz Annuity Operations & Customer Service 92776908 Sun Life Assurance Company of Canada(U.S.) is a member of the Sun Life Financial group of companies. ww .sunllfexom --- - - EXHIBIT G