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HomeMy WebLinkAbout01-0264 PETITION FOR PROBATE and GRANT OF LETTERS No. ~ I" (j I w :l" <I To: Register of Wills for the County of Cumberland in the Commonwealth of Pennsylvania Deceased. Estate of Fred L. Nickey also known as Frederick L. Nickey, Sr. Social Security No. 196-14-2822 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut or in the last will of the above decedent, dated and codicil(s) dated named May27 , 19~ (state relevant circlImstanccs, e.g. renunciation, death of executor. etc.) ,Decendent was domiciled at death in Cumberland County Pennsylvania, with hIS last family or principal residence at 2SYLmcoln Street, CarlIsle\, PA 17013 (list street, number and muncipality) Decendent, then 77 years of age died March~, 2001 , {9 at Ch,!rch of God Nome, Carlisle, North MiCldleton TownshIp, Cumberland County, Pennsylvama Except as follows, decedent did not marry, was not <;iivorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Oecendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: g!if .. ;;/ "A "-no ~ * ~(I-& '-'- - I /; ~>> ~~ .;' $ $ $ $ / d, &) P-e-t> WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary I (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) [heron. :r 'J :; s:: V ~Z <:J ~ 0::;: --:lC s::':: ro':: (,., -:;-a... E~ ::l >../ ~ OJ) Vi 2~/2/~1 ~ ;r~~1 Terry Lee'Nickey /' 720 North West Street Carlisle, ,PA 17013 ~__. ./"}/1 / /1 ,----*lj'" /U~~'r Fred L. IC ey, Jr. ./ 308 East GarfIeld Street Shtppensburg, P A 172') I OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA I -.c-. r ~::s COU NTY OF CUl1lbeI]an~ j The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correCl to the best of tbe knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. ( 5 \.\./0 rn. to ~r .affirmedd nd SUb. scribed ~ 7U'J~ ,k. ~,t4 ~ before me thiS _----.!2 day of Terry Lee Ickey c '/ ~ March ,2001}1f- ~ 7rYlj1!d.!~~ Y'~.~' (';6 :zJ"~;~ ;idt~0r?? ~/ 9'1' ~ j / RegiS r ~ /0 - 02/ ~ -- y No. 21-01-0264 Estate of FRED L. NICKEY, a/k/a FREDERICK L.NICKEY, SR. , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW March 14 ,2001 19_, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated May 27, 1976 described therein be admitted to probate and filed of record as the last will of FRED L. NICKEY a/kJa FREDERICK L. NICKEY, SR. and Letters Testamentary are hereby granted to Terry Lee Nickey and Fred L. Nickey, Jr. ~('.~ 'PU .(?d.~LtI /JflP64- I / r" Register of Wills FEES P b L E $ 270.00 fO ate, etters, tc.......... Short Certificates( 5) . . . . . . . . ., $ 15.00 Renunciation ................ $ JCP $ 5.00 TOTAL _ $ 290.00 Filed . ~ql:l. .IA ~ . ~.qq ~. . . . . . . . . . . . . . . . . James D. Flower, Esquire #06727 ATTORNEY (Sup. Ct. I.D. No.) 26 West High Street, Carlisle, P A 17013 ADDRESS 717-243-6222 PHONE CALLED ATTORNEY MARCH 15, 2001 l) r:" () IQt, This is to certify that the information here given is correctly copi~d fron.1 an original c~l~titlc~re of. death dul~ f:;ed with Local Registrar. The original certificate will be forwarded to the State Vital Records OHlce for pel manenr t1l1I1tJ, WARNING: It is illegal to duplicate this copy by photostat or photograph. me as No. Li- t\. ~tu-&~~) Local Regisrrar Fee for this certificate, $2,00 p 6948518 i1AR Date ';) 2001 H105. ~.lJ Relt 2/87 COMMONWEALTH OF PENNSYlVANIA. DEPARTMENT OF HEALTH 0 VITAL RECORDS CERTIFICATE OF DEATH ~INT 'ENT INK N....E OF DECEDENT IF"Sl. M.dc.;,~- -..-.---- Frederick L. z. Male STATE <OlE ~Ut.lBER SOCI..l SECURITY NUMBER 3. 196 - 14 - 2822 - )...v 0 I "GE '.la" 6."..,oy) UNDER' YEAR Mont"" Doys SEX-- $. COUNTY Of' DEATH 77 y~ PL..-cE OF DEATH ICr.ec... My I')('le -- 'ioN InSJrucloOt"i f.W'1 ~l ~\ H~~* - lnpa,;e"t 0 EFIIOW>a"on. 0 =otv,O ~.~ \ .... Cum ber land DECEDENT'S USUAL occupnlON ,Gnoelund aI """, <lOnol ""''''9 ""'"' ol_k"'9Iif., <lO nal UM r."'ed } .".. Bookkeeper T1~ 0 AND Po DECEDENT'S LlAlllNG "DDRESS (SIr.... Cofy/Town, Sc;uo. 1:'1> COde\ DECEDENT'S 250 Lincoln Street ~~~~LNCE Carlisle, Penna 0 17013 ~";e~~~ RAce. Am.ncan Indi.n. 8lack, ~.... MC (5Pec...., Wh i t e 10. '6. , nt. Coun Dtd decedtrw Cumberland =ip? 17d.~:h~-:.rw~Of Carlisle MOTHER'S NAME ,F..1. M<ldl("f"ljooden Suulame) M R d b h ~ 001nn1e 0 au a aug 01 INFOR1~O~or-rnssWe'~~rrovsreNf~l, Carlisle , Pennsylvania 201>. PLACE OF DfSPOSfTION. N..... of C_te<'!, Cromatory lOC,QION . CilyfTown, Stot.. Zip Coclo OfOlherPAshland Cemetery 21C. MARITAL STATUS. loi_ N..,., Marrl8CJ. Widowed. ~ lSPecdy) 14. Widower '7c.O 'IM.doc_rwliwdin SURVIVING SPOUSE IH -'e. gr.oe ma.oen name, - M. 21. PART I: e"".1 'he diseases. inlurtes or comphcahons whtc-h c.aU$ed the dealh 00 not enrer lhe mode of dying, such as cardiac Or reSpI"IOry .1"8St, shock or heaflla.lure List only one cause on eactl )irwt . ll\'\. 0 'M/yy.V!.../\ I ( J. f\L TO(~l~ACONSEOVE~ECF): -. 1 b \ \ (f..^ \.j IV,,/') A\,., ./\ I ^ r~ 0.(\ r rfu \ c. I nuemIOR~s~cONSEOtJ'E~~.: ' - DUE TO (OA AS A CONSEOuE NCE OF) d WERE AUTOPSY FINOlNGS LlAHNER OF DE..TH _ILA8lE PAIOR TO COMPl.ETION OF CAUSE Of' DEATH? e.J DATE PRONOUNCED DEAD ;Monlh. Oay, Yeaq 2$. O~ - 0'1- ,;<00 I """- FnHER'SNAMEtF'''M<l~1tjert Livingston Nickey II. INFORMANT'S NA..E (T'Mfr't-y L . N i c key ~. looIETHOO OF OlSPOSITI~ . !lunol i,fj C'.molion 0 R_tromS,.,.O 00n0tJ0n 0 01_ (5Pecoty, . 21L SIGNATURE OF: ZO. I ApetOJl:Ima,. : inlerval ~n : onset Ind deattl : PART II: OtMf Sign"M:aM condiW>ns c:onlribucing to "'.th. but noI resullmg: in tM ~ CIIUH ~ in PA.AT' DATE OF INJURY (~OOIt1. Day, Yf!ar) TIME OF INJURY INJURY AT WORK? DESCRIBE HOW INJURY OCCURRED Natural [Y- O o Hom'C'CM o o o PLACE OF INJURV. Al home. l..~~;.el, 'actory. ollie. buildtng, ete. ,Spec"v) 300. M. 3Oc. I 8t.. t I-JJ t 10 I o Ace.....,..' Pendlr'!9 InveshQ.tiOn Yes 0 ~ Su;cide COUld not be ck!\8rmln&d 260. 21b. C€.RTIF\EA tC...ec~ ()nIl'~) -C€ATIFYINC PHYStClAN fPnySlC.a" CPflllytnq cau!oe f:J dealt! """"'er> ,]I"OI"ef phvs<:.an has plonOltnced dealh ana comple-1ee Ilem 23) To theo bee. Of".y kno_l<<fge. deet" oecune'd due \0 ttt. cau,ef.) and manne,.. ..ated_ 29. 'PRONOUNC'NG AND CERTIF'fING PHYSICIAN (Phvs-ctan bolt' ;.,)IonOU(l(.lflg lJtMlh .Jnd C~l1IYlnq 10 cause of deathl Ta the ~. ot '"y kno-_led4J~, de,'h occurred~' the time, d,te. and place. and due to tn. cause(a) and 'TIannef.S s1a1e4.. 'UEDICAl EXAMINER/CORONER On the ba,;, 0' examination and/or inves!ig'lion, in my opInion. death occurred at the time, date, and place, and due to the cause(s} and manne" a. ,la'ed.. . . . . '" . .. ......................... _ _ . . , . . . . . . . , . . . . . . . . , . . . . , . . . . . . . . . . . . . . . . . . .. ....,... 3'. REGISTRARS SIGNATURE AND NU o ~. ~eu-~-t; 32. DATEFllED(Monlh Day y~,\ C\, E:.A0:J\ ~. \~, 21-01-264 REGISTER OF WILLS OF Cumberland County COUNTY OATH OF SUBSCRIBING WITNESS Henry L. Stuart and Karen E. Faircloth codicil (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s} and say(s} that they were present and saw FRED L. NICKEY a/k/a FREDERICK L. NICKEY, SR. the testat or , sign the same and that they signed as a witness at the request of testat or in hIS presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). I. '1 /' J.- ~~~(. ./J.;:z::(_~ (Name) 3 South Hanover Street, Carlisle, P A 17013 Sworn to or affirmed and subscribed before ~ ~... me this /, day of March ,2001 .~_ 7174 Aj;/l XLbt.D>ll', e.l/. :;(C;Jv~ [) f./~rf- Register '~ ,{~.~dd e.~S)1 ',~ 1_' a'(/~ (Name) 3 South Hanover Street, Carlisle, P A 17013 (Address) REGISTER OF WILLS OF COUNTY OATH OF NON-SUBS<;RIBING WITNESS '-... (each) a subscriber hereto, (each) eing duly qualified according to law, depose(s} and say(s) that f 'liar with the signature of codicil will of (one of the testat that to the best of knowledge and belief. Sworn to or affirmed and subscribed before me this day of 19_ (Address) Register (Name) (Address) E --- CERTIFICATION OF NOTICE UNDER RULE 5.6(a} Name of Decedent: FRED L. NICKEY a/kla FREDERICK L. NICKEY, SR. Date of Death: March 4,2001 Estate No.: 21-01 - 0264 To the Register: I certify that notice of the beneficial interest estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on March 30, 2001. Name Address Fred L. Nickey, Jr. 308 East Garfield Street Shippensburg, PA 17257 Terry Lee Nickey 720 North West Street Carlisle, PA 17013 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: March 30, 2001 lOIS, SHUFF, FLOWER & LINDSAY Name James D. Flower, Jr. Address 26 West High Street Carlisle, PA 17013 Telephone (717) 243-6222 Capacity: _ Personal Representative ~ Counsel for Personal Representative 21-01-264 f_:._.: >-_. ~<.TTC',"EY, of Cr'rlisle, CumberlarHl County, l)ennsylvanic, --:'2:;.n~'; 8f ~,:)t!~1;:; n~:1d, memo}~~.~ and understanc:1.ng, d~) t!:alre, publish and (~ ~: ~~: I::: :-: r~ tb.'s a~ and for n'H1 ."",: :! last ~vill Bad teptament, hc~reby revoking cl~ld r,:'a1.ri.ng \7oj(:. all former \,I~ l1.s by me at eey tinle heretofore mad08. FIRST. T ri. 11 · . 1 ,~f ., ,.:Lrect a._.~ my Just de. )ts anc ..tlnera.!. ~:~:>{penses , iDe lu(2 i ng ell i.nh~rlt8.ti_Ce taxes, he fully P~iid ;?8tnd sa.tlsfied out of my f:state I,? ply persbna 1 Tepresentat,i,ve ($) nert:tIi-n~ft~i~' ne.med as ii I ,,' "11'1 i: ';1 ,I, tna y be after my decea..se. I . t~ soon as cobvenientlv I - SECOND. I g lve, , eie1loi\Lse. ~htl to ~f, 'I of my estate, real .and , :' I otharwi.$e,tp my ! 1 ; FtEllrfll,(IOOl., . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 } to - d. \~. L/ REV-1500 1>~r FILE NUMBER r!.- INHERITANCE TAX RETURN RESIDENT DECEDENT 21 - 01 02 64 COUNTY CODE YEAR NUMBER DECEDENrs NAME (LAST, FIRST AND MIDDLE INITIAL) .Nickey, Fred L. alk/a Frederick L. Nicke , Sr. DATE OF DEATH MM DO YEAR) DATE OF BIRTH (MM-DD-YEAR) f- Z W Cl W U W Cl SOCIAL SECURITY NUMBER 196 14 - 2822 03104/2001 07/18/1923 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MJODLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER /A w .... ue~ - w-u ",.0 u~..i . . . < [8] 1. Original Return D4.umitedEstate ~ 6. Decedent Died Testate ~Alhlch copy orw,u) D9.LiligationproceedsReceived Dz.suPPlementalReturn o 4a. Future Interest Compromise (dll. cfdut~ an.r 12.12-82) D7.DecedentMaintainedaliVingTrustattachaccPYcfTIIJSll D10.SPOUSaIPovertYCredit(dalaOfdlllhbetwee012.31.91anal'!.95) D 3. Remainder Return (dlIteofdnlllp.iorto 12.13-a2) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes Dl1.EleCtiontotaxundersec.9113(AlattachSchoo " z w o z o ^ ^ w . . o u THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO NAME COMPLETE MAILING ADDRESS James D. Flower, Jr.. FIRM NAME IH lRP11O"j" Sald!s, ~hull, l' lower & Lindsay TELEPHONE NUMBER 717-243-6222 26 West High Street, Carlisle, PA 17013 1. Real Estate (Schedule A} 2. Stocks and Bonds (Schedule B) 4. Mortgages & Notes Receivable (Schedule D) 3. Closely Held Corporation. Partnership or Sole.Proprietorship 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) z o 1= ~ :J I- a. ~ u IJJ a:: 6. Jointly Owned Property (Schedule F) Dseparate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G orL) B. Total Gross Assets (total Lines 1.7) 9. FUlleral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule 1) 11. Total Deductions (Iota I Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (I) 105,000.00 (21 (3) (4) (5) 127,046.70 (6) 78,012.93 (7) (') 310,059.63 (0) 18,930.55 (101 2,383.83 (11) 21,314.38 (121 228,745.25 (13) 0.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to lax has not been made (ScheduleJ) 14. Nel Value Subject to Tax (Line 12 minus line 13) (14) 288,745.25 see INSTRUCTIONS ON REVERSE sloe FOR APPLICABLE RA lES z o I- 4: I- :J Q. :; o u X 4: f- 15. Amount of Line 14 taxable althe spousal tax rate. or transfers under Sec. 9116 (a)(1.2) 16_ Amount 01 Line 14 taxable at lineal rate 17. Amount olLine 14 taxable at sibling rate 18. Amount of Line 14 taxable atcollatera! rate 19. Tax Due 200 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 288,745.25 X.o_ (IS) X.o 45 (16) 12,993.54 , 12 (171 x ,15 (lB) (191 12,993.54 > > BE SURE TO ANSWER ALL QUEST ONS ON REVERSE SIDE AND RECHECK MATH < < ,Qecedent's Complete Address: , 2~l\'t~Ji'gglli'1ftreel CITY C r 1 I STATE PA IZIP 17013 , ar tS e, Tax Payments and Credits: 1. Tax Due (Page Hine 19) (1) 12,993.54 2. Credits/Payments A. Spousal Poverty Credit 8. Poor Payments 12,250.00 C. Discount 644.72 Total Credits (A' 8 . C) (2) 12,894.72 3. InteresUPenalty if applicable D.lnteresl E. Penalty TotallnteresUPenalty ( D . E ) (3) 4. If Une 2 is greater than' Line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 A. Enter the interest on the lax due, (5A) 98.82 0.00 5. If Une I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5131 98.82 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS , Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; - - - - - - - - - - - - - - - - - - - - - - - - - ~ - - - - - - B b. retain the right to designate who shalt use the property transferred or its income; _ _ - _ ~ - - - ~ - - - - - - c. retain a reversionary interest; or_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ d. receive the promise for life af eltner payments, benefits or care? _ _ _ _ _ _ _ 2.lf death occurred after December 12,1982, did decedent transfer property within one year of death without receivlng adequate consideration? _ _ _ _ _ . _ _ _ _ _ ~ _ , _ _ _ _ _ _ _ _ ~ _ _ _ _ _ ~ _ _ _ ~ _ _ _ _ _ _ [:J 3. Did decedent own an "in trust for"caayable upon death bank account or secunty at his or her death? _ U 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? _ _ _ _ _ ~ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ . 0 -_-_-_-_-_-_-_-_-_-_-'-_-_._-_-_-_8 No t8I t8I ~ t8I t8I t8I IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Undlr plnalties 01 plrjyry, I d.clall th3l1 havI lxamin8(j this rlturn, includIng accompanying schedules <lnd statlmlnts, ana to the blst of my knowledgl <lnlt b.lIlf, it is trye, corrlet and complttl. Q.claralicln 01 prlpallr othll than lh. personal reprulntativ.is ba udonaU inlormation of which prlpaltr hu any knowl.dl]" , DATE )-Of DATE r) 01 For dates of death on or after July 1, 1994 and Before January 1, 1995, the tax rate imposed on tne net value of transfers to or to the use of the surviving spouse is 3% [72 PS. 19116 (a) (11){I)]. for dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 ?S. 39116 (a) (1.1) (ii)). The statute does not exemot a transfer to a surviving spouse from tax, and the statut<lf'J requirements for disclosure of assets and filing a tax return are still applicable even If the surviving spouse is the only beneficiary. for dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% 172 RS. 19116(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%, except as noted in 72 RS. S9116{L2) [72 RS. s9116(a)(1)1. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% 172 P.S. 39116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has alleast one parent in common with the decedent, whether by blood or adoption. ,fl.l<V"SO'lf'l-11'l17JI'l_~ "~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FilE NUMBER Nickey, Fred L. 21-01-0264 All real property owned solely or as a tenant in common must be reported at fair market value. Fair maae! value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled 10 buy or self, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivnrshin mu<:1 be disclosed on Schedule F ITEM NUMBER I. DESCRIPTION All that certain tract of land situate in the Borough of Carlisle, Cumberland County, Pennsylvania, more particularly known and numbered as 259 Lincoln Street VALUE AT DATE OF DEATH $ 60,000.00 2. All that certain tract of land situate in the Borough of Carlisle, Cumberland County, Pennsylvania, more particularly known and numbered as 263 Lincoln Street 45,000.00 See attached appraisals of Steven W. Barrett, Real Estate TOTAL (Also enteron line 1, Recapitulation) s 105,000.00 (If more space is needed, insert additional sheets of the same size) Rf),.m8EX'(1'97111]~. ' '~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESlDENTDECEDENT . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE Of Nickey, Fred L. filE NUMBER 21-01-0264 Include the proceeds of litigation and the date the proceeds were received by the estate. All property joinUy..owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER I. DESCRIPTION Pioneer Fund, Account No. 001-0902247876. See attached letter VALUE AT DATE OF DEATH $ 33,323.58 2. Delaware Balanced Fund - Class A, Account No. 002-50222613267, 3,915.81/share See attached letter 65,472.46 3. Prudential Investments, Prudential Global Growth Fund, Class B, Fd. No. 0072, Account No. 03800580399, 633.279 shares @ 14.2050/share. See attached letter 9,421.88 4. Checking account No. 2676031079, M & T Bank See attached letter 9,235.55 Checking account No. 2671054183, M & T Bank. See attached letter 6,064.99 5. Brockie Hea1thcare, Inc., refund 30.75 6. Medicare, refund 6.82 7. Pennsylvania Blue Shield, refund 1.70 8. Church of God Home, refund of patient account 56.89 9. Medicare, refund 18.32 10. Pennsylvania Blue Shield, refund 4.58 11. Church of God Home, refund 3,224.20 12. Medicare, refund 7.02 13. Pennsylvania Blue Shield, refund 1.75 14. Delaware Investments, dividend 176.21 15. 16. TOTAL (Also enteron line 5, Recapitulation) $ 127,046.70 (If more space IS needed, Insert addItional sheets of the same size) REV.'SOSEX"I,.gnl1l* ' ' , , , COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT OECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY Nickey, Fred L. FilE NUMBER 21-01-0264 ESTATE OF If an asset was made joint within one year of tl1e decedent s date of death, It mU$t be repartetj an Sche<iule G, S.URVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Terry L. Nickey 720 North West Street, Carlisle, PA 17013 son B. c. JOINTl Y.OWNED PROPERTY: LETTER DATE OES~?~ONQF?ROPER~ ',\,OF QA1E OF DEATH ITEM FOR JOINT MADE Include name of financial insblution and tulnJcaccounlnuml1oro(sim ilaridenlifyingnuml1er DA1E OF DEATH DEeDS VALUE OF NUMBER TENANT JOINT Attach deed for jointly-held real estato. VALUE OF ASSET INTEREST DECEDENTS INTEREST L A 9/3/99 Merrill Lynch CMA Account No. 872-36708; Money Market Fund 39,900.00 50% 19,950.00 Banking Advantage 2,529.00 50% 1,264.50 See attached letter 0 A 1150 shales Waypoint Bank@ $10/share 11,500.00 50% 5,750.00 ". 3. A Treasury Direct Account No. 1300-058-8995 50,000.00 50% 25,000.00 4. A 918/99 PSECU, Account No. 019642822 3,550.58 50% 1,775.29 5. A 9/3/99 Stocks held by Merrill Lyuch as per attached list 48,546.27 50% 24,273.14 TOTAL (Also enter on line 6, Recapitulation) $ 78,012.93 (If more space is needed, insert additional sheets of the same size) " , , SCHEDULE F ITEM #5 JOINTLy..oWNED PERSONAL PROPERTY ESTATE OF FILE NUMBER Nickey, Fred L. 21-01-0264 Item 5. Stocks held by Merrill Lynch: MGDRX - Merrill Lynch Natural Res. Tr. 164.0150 shares @ $22.06/share $ 3,618.17 126F3 Criimi Mae, Inc. 224 shares @ $0.7375Ishare 165.20 13C74 Criimi Mae, Inc. 6 shares @ $7.4975Ishare 44.985 13DR3 Criimi Mae, Inc. 13 shares @ $8.41Ishare 109.33 30935 Fulton Fin. Corp. PA 174 shares @ 20.6993/share 3,601.678 38457 Industrial Hldgs. Inc. 200 shares @ $1.5783/share 315.66 64AAO Royal Dutch Pete Co. 100 shares @ $59.2275 5,922.75 66288 Sprint Corp. 100 shares @ $22.7175 2,271.75 70969 Sprint Corp. 200 shares @ $21.5075 4,301.50 80479 Washington Real Estate Invt. 100 shares @ $22.9525 2,295.25 HBYE4 /Xerox Cr. Corp. 40,000 Bond @ 64.75 25,900.00 TOTAL $ 48,546.2730 ~E'/~SlIEX.I1.illl{lI_~ ..,~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Nickey, Fred L. FILE NUMBER 21-01-0264 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Ewing Brothers Funeral Home, Inc. 7,250.00 Georges', funeral flowers 110.00 Giaot Foods, funeral reception 109.00 Carlisle Memorial Service, lettering stone 95.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative s Commissions Name of Personal Representative (s) nla Social Security Number(s) I EIN Number of Personal Representalive(s) SlreetActdress City Slate Zip Year(s) Commission Paid: 10,230.00 2. AtlorneyFees !Saidis, Shuff, Flower & Lindsay I J. Family Exemption: (ifdecedenlsaddress is nol the same as claim anls,allachexplanation) Claimant nla SlreetAddress City Slate Zip Relationship 01 Claimanl to Decedent 4. Probate Fees 5. Accountant s Fees 6. Tax Return Preparers Fees Register of Wills, Letters Testamentary 290.00 7 Cumberland Law Journal, advertising Estate Notice 75.00 The Sentinel, advertising Estate Notice 103.55 Steven W. Barrett, real estate appraisals 400.00 Inheritance Tax Return Filing Fee 15.00 Recorder of Deeds, recording two deeds to beneficiaries ($26.50 each) 53.00 Allowance for closing costs 200.00 TOTAL (Also enter on line 9, Recapitulation) $ 18,930.55 (If more space is needed, insert additional sheets of the same size) ""."""."."''').~ ,."~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF Nickey, Fred 1. FILE NUMBER 21-01-0264 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT $ 564.97 1. Brockie Phannatech, Account 2. Brockie Medical Supply, Inc., Account 82.22 3. Darlene 1. Moyer, Tax Collector, 2001-02 County, Township, Library Real Estate Taxes 259 LiocoIn Street, Carlisle, P A 263 Liocoln Street, Carlisle, P A 252.69 280.56 4. Darlene 1. Moyer, Tax Collector, 2001-02 School Real Estate Taxes 259 Liocoln Street, Carlisle, P A 263 Liocoln Street, Carlisle, P A 570.25 633.14 TOTAL (Also enteron line 10, Recapitulation) s 2,383.83 (If more space is needed, insert additional sheets of the same size) "R"'''''''.I''~'"''. COMMONWEAL 11i Of P'ENNS'fL\lAN1A INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES Nickev, Fred L. FILE NUMBER 21-01-0264 ESTATE OF NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) I. Fred L. Nickey, Jr. 308 East Garfield Street Shippensburg, P A 17257 2. Terry Lee Nickey 720 North West Street Carlisle, PA 17013 Son 1/2 of residuary estate Son 1/2 of residuary estate ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET 11. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1 n/a B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS n/a TOTAL OF PART 11 - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET S (if mare space IS needed, insert additional sheets of the same size) LAST WILL AND TESTAHENT /1, FRED L. NICKEY, of Carlisle, Cumberland County, pennsylvania, being of sound mind, memory and understanding, do make, publish and declare this as and for my last will and testament, hereby revoking and making void all former wills by me at any time heretofore made. FIRST. 1 direct all my just debts and funeral expenses, including all inheritance taxes, be fully paid and satisfied out of my estate by my personal representative(s) hereinafter named as soon as conveniently may be after my decease. SECOND. 1 give, devise and bequeath all of my estate, real and personal, to my wife, Doris J. Nickey, if living, otherwise to my children in equal shares or their issue. LASTLY, 1 nominate, constitute and appoint my wife, Doris J. Nickey, Executri)!:, if living, otherwise my children, Fred L. Nickey, Jr. and Terry Lee Nickey, Executors, or the survivor, Executor, of this my last will and testament, and I direct that Henry L. Stuart, Esquire, be retained as Attorney in the settlement of my estate due to his famHiarity and knowledge of my affairs and business. -A~))_e~- ~'1I-;{,}<h//J. ~ , . S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No, 01.0414 ......... INVOICE ......... File Number: 01-0414 05/30/2001 Flower, Flower & Lindsay 11 East High Street Carl/sle, PA 17013 Borrower: Fred NICKEY Esla,le Invoice #: 01-0414 Order Date: 05/14/2001 Reference/Case # : PO Number: 259 Lincoln Street Carl/sle, PA 17013 Appraisal Services $ $ $ $ $ 200.00 invoice T olai Stale Sales Tax @ Deposit Deposit $ $ ($ ($ ~ - -. - . - - - .. - . - $ 200.00 200.00 0.00 ) ) Amount Due Terms: Payment due upon receipt Please Make Check Payable To: S. W. BARRETT REAL ESTATE & APPRAISAL SERVICE 124.126 NORTH HANOVER STREET CARLISLE, PA 17013 Fed. 1.0. #: 236646.604 YOUR SINGLE SOURCE...Professlonal, Efficient Service. THANK YOU 124.126 NORTH HANOVER STREET, CARLISLE, PA 17013 717.243-6646 AND FAX 717.243.8627 S. W. BAR~ETT REAL ESTATE & APPRAISAL SERVICES Fl. No. 01-'1414 APPRAISAL OF LOCATED AT: 259 Lincoln Street Carlisle, PA 17013 FOR: Flower, Flower & Lindsay 11 East High Street Carlisle, PA 17013 BORROWER: Fred NICKEY Estate AS OF: May 21, 2001 BY: C"ssandra J. Crockett 124-1~6 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-8646 AND FAX 717-243-8627 S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 01-0414 . .... 0513012001 Flower, Flower & LIndsay 11 East High Street Carlisle, PA 17013 File Number: 01-0414 In accordance with your request, I have personally inspected and appraised the real property at: 259 Lincoln Street Carlisle, PA 17013 The purpose of Ihis appraisal is to estimate the market value of the subject property, as Improved. The property rights appraised are the fee simple interest in Ihe site and Improvements. In my opinion, the estimated market value of the property as of May 21, 2001 is: $60,000 Sixty Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriale certifications. Respectfully submitted, ~ri<-cLLJ . UcJLit Cassandra J. Crockett Certified Residential Appraiser 124-126 NORTH flANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 SUMMARY APPRAISAL REPORT Pro"erlU "e~.rlnlion UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 01-0414 Properly AdOro" 259 llncoln Street Cily Carllsle._ Stale PA ZipCode 171113 .)&gal Desaiplion Deed Book 22-K; Page 5.~~__________~~=-:-' Countv Cumberland Assessor's Parcel No. 06~20-1798-172 " Tax Year 00-01 RE. Taxes $ 837.00 Special Assessments $. N/A Borrower .Fred NICKEY Estate . _ CurrenLOwner -s~me.. - Occupant n Owner .J:!l...i!!i:ant ~W-yacanl "Pro"erl"rinhtsa""ralsed Ix] FeeSrmole I ) Leasehold 1______..J'!~lYEL-_rrl'UD._::'::O CondominiumQillDNAonIYL-HOA$ : N/A /Mo. NeIghborhood or Project Name B.or"~,~_____________~__.__________~p Refet~l!~ 20-179~ Census Trael 0120110 Sale Price j_!"l/A _ Dale of Sale N/A .__.Q~qjp-tio!1~~ $ amQurlLQ! loan cb~ges/concessions- to be paid by sellEl(N/A ._~---- Lender/Client Flower, Flower & Lindsay Addte" 11 East High Street, Carlisle, PA 17013 _._------------------~--- ----- -~ ADoraiser Cassandra J. Crockett - Address 126 North Hanover Street, Carlisle, PA 17013 ----- location ~!'J Urban LJ Suburban LJ Rural predominant Single family housing Present land use % land use change Buill up 00 Over 75% [J 25-75% f1 Under 25% occupancy PRICE AGE Ono family 70% 00 Nol ~kol. 0 likel" (-] (V> l~J --j l(llOO) <..\ 0""'"" Growth rate == Hapid~J Stable .__ Slow lK Owner __.__~~ low ____ ~E- 2.4 family 0% [] In process Properlyvelues [J Inaeasing (19 Slable [J Dedining (RJ Tonant 150 !JiBL_.J.QQ. MultHamily _~.5'10 10: Demand/supply 0 Shortage 00 Inbalanoo [] Ove-Sllpply 00 Vaa3nl(()..5%) Predominant Commercial .-.-i5%. ___.~___ MarkelinQlfme D,Under3 rros. fXl3-6mos. O,over 6 mos., __D_.Y~(ov,.5'Al_==-50__._J=-__80___= Indust.) 10% Nole: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: Subject Is bounded on the north b~ Pa.TurnE!ke; on the east and south b~1; and on the : ~,,_~EY_~I_!~._~_____________=__=======~_~===~_=-__=_:==::.=_~_-=----=-::.::.==-~=____=_:::=~:=____=_:_--- . Factors fhat affect the marketability of the properties in the neighborhoo~proxlmity to employment and amenities, employment stability, appea/lo market, elc.): . !>lI.bjecl propert.1J,!_!.<><:!'.led 1n an----'!'!labllsh'!c:!_ nelghb,,!:hood~_~gle la~ holl1es, bo~h attached and dotached, with a mix of .. residential and commerclalllndustrl~sage.~hopE!ng and other amenities are within walking or short driving distance. __ School system !s Carllslo District and schoo! col11plex !~.~Ithln .5 mile. SMSA 42-3240. Market conditions 1n Ihe subject neighborhood (Including support. for the above conclusions related to lIhlnd of property values, demand/supply, and marketing lime .. such as data on competitive properties for satein the neighborhood, description ot the prell ale nee of sales and financing concessions, elc.): Proporty values are currentl}', stable with an llYora!!,,- mar!<otlng lime of. 80:! 00 day~ Econ,,!l'lc trends and lending rates have remained lavorable. Sales concessions occur Inlrequently. Tl!ere are new homes under conslrucllon in surroundlnlL developments, as well as resales availabl!,lr!_the ,,'!I[I1p_"!:!'ood.__._____.___.__._______ -~---------------~~.._._-~-----~_.,-_._---_.._-~-_.,.-~--_..~----- . Project Information for PUOs(lf applicable) - -Is the developer/builder in control of lhd-lome Owners' Association (HOA)? U YES 0 NO . Approximate total number of units In the subject project N/~____._. Approximale total number of units for sale In the subject project N/A Describe common elements and recreallonal tacllllies:N/A Dimensions 17 x 160 ______~_________________ ____._ ._ 10pography BasIcally level Site area ,06 Acre M/L Corner lot ill Yes 0 No Size Typical for area Specific zoning~l;ssiticatlon and descriptl;;;~:fTown-.~enter_Resident~!___ ________.~ Shape Rectanaular Zoning compliance 00 Legal [] Legal nonconfollTling (Gfandfathered llSe)O Illegal n No zoning Drainage ~Doars adoauate Highest & best use as Im~~[Xl Present LIse '("1 Oth~use (e)l..plainL_____.____~_________.__ View Residential/Commercial Utilities Public Other Off-sUe Improve men Is fype Public Private l.andscaping Typical Eleclridly 00 100 amp Stroel As,,--~____________ (ID II DrivewaySurfaco Grass Gas (RJ Curb/guller Concrete 00 [1 Apparent easemonls None AnDarent Water ~ __~_.__~ Sidewalk ~",!<:,:!,Ie ~::.=_~~= ~ Ll FEMA Special Flood Hazard Area LJ Yes IKI No Sanital)' sewer fRl ___~________ S~eel ~ghts ~~~uate_____________.___ 1)(.1 [J FEMA Zone ~___ Map Dale 213182 Storm sewer IX] Alloy _____.!"-.'!i-"~_ an~ re!!'________.lKl_....D__ ..ffMA Map No. 425382A Comments (apparent adverse easements, encroachments, spedal assessmentsslide arGas, illegal or legal nonconforming laning, Use, etc.): There are no apparent adverse easements, encroach.men!ll_,,!:.,,!he~ adver~e con~,!I~ns,-___. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION No. of Units Q~___ Foundation Sto~~~_._______ Slab ~~~~_.~_____"___~ No.ofSlories Two Exterior Walls ~~~~_.____.__.____ aa-.MSpa03 !i~'!.~___",,______ Type (DotlAU) S;ml-Oei~- Rool Surteee Shi.'!!!I"--____ Basoment Full Design (Style) 2 StorL__ Gutters & Ownspts Aluminum __. sump Pump f'!por_Dfain~ h\st\ngIPToposed ~xlstln~L:--- Window Type !?ou!!.I.!~~,!~_" Dampness Non! Obs,____ Age (Yrs.) 100 Yrs+/-_ StormlScreens Combo/Av~__ Selllemenl ~one_Q~!:..___ EHecliveAne Yrs.\ 15-20 Manufactured House No Infestation None Obs. F.t1 ROOMS Fover _h!~L __ DininQ Kitchen ___Q~~_l:amilYB!!!. -B.ec.Rm.:..........Bedfooms # Ba\hs M=Baseroont __~_ _____ _"__~ _ __ l!_Levell 1 1---1._ _ ! __ _______ ___ ____ _ _ __ __ Are!'._I---_ 640 . Level2 . ___._ ___.___._ _____.. ____.___:l._____!...__ __ 640 W-Finished area abovo nrade oontain~~-- 6 Room~ -----3 s.;d~;;;;;''---------L.. 1 Bath(s\~--1.uO Souare Feel 01 Gro" L1vi.. Are~ 'INTERIOR Malorlals/Condilion HEATING KllCHENEQUIP. AHlC AMENITIES CARSlDRAGE: Floors Plne/CarpeWlnyl Type FHA Refrigeralor Cl None [] Fireplace(s) # [] None (RJ . Wall, Plaster/Panel_ Fuel Ga~= Range/Oven [RJ Stairs 00 Patio ~oncrete lRJ Garage- Trim/Finish Wood -- CondWonGood Disposal 0 DfOp Stair 0 Deck 0 Altached Balh Floor Vinyl Tllo CDOllNG Dishwasher 0 Scullle 0 Porch ----- 00 Delached 8ath Wainscot Panel Central None Fan/Hood Cl Flool 00 Fenca [J Buill-In ---- Doors Wooden __ Other No;,!._~_:::::: Miaowave [J Heated ~~ Pool ==--=== ~l Carporl ----- Avoraoe Condition CondilionN/A Washer/nruer H Finished I I Balconv I X I Ortvewav OSP Addilional features (special energy elncienl items. etc.): Kitchen/appliances, heatJn9- system, electric service recently up-dated; fear porch, .2nd floor balcony-'--________________________.__ _____. . Condition of the improvements. depreciatior(physical, functional, and external), repairs needed, quality of conslruction remodellngladditions., etc.: Improve ,ments are In average condition with no physical or fu,!-~~onal !~adequacJes apparent._ BASEMENT Area SqH 640 _______ % Finished ~yo ______ Coiling !Lnll,!!shed Walls ~~ne ____ Floor Q.onc~ete___ Oulside En~ No__ INSULATIDN Roof 0 Ceiling --- [J Walls 0 Floor ---0 None ==0(19 UllknO\Yl1 Laundry OIlier Area SoH flatcars --_.~-----~---~-~-_._----_._--"----_._--------~--~--------- . Adverse environmental condillons (such as, bulnot limited 10, hazardous wastes, toxic substances, etc.) present In the Improvemenl:;.on the site, or Ip the immedlala viclnlly 01 Ihe ,ub)ecl properly: No adverse_ environmental condlllons are apparent/disclosed. _ ffoa4di.Matfa-mlO &-93 PAGE 1 OF 2 This "'om ",as plo<l"ced On Ihl ACI De""lnpmenl RapklF(l/ms .yjlom{800)2M,B/21 FarmleMaeFpllll1004 6-93 Valuation S6cJlon SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 01-0414' ESTIMAtED SITE VALUE ........................ .'" $ _.______15,0~Q. EsTlMA1ED IlEPRODUCTlON COST.NEW OF IMPROVEMENTS Dwelling 1,260 Sq Ft. @ $ 46.00 = $ _~_____(j:!,~:'Q Bsmt. 640 - Sq Ft. @$=-..-8.00 = _.._______.~,120 ~ Patlo,Porch,Balconl.______...... = ___.__1..QllQ GaregeiCilIpOrt ~ Sq. Ft. @ $______.__ = ______________Q lolalEst!mated Cosl New ....,.,..",.... :; $ 69,560 . less Physical I Functional [ External EstRem~j;:;j~"gE~-;Ure: 35 Oepred.Uon $22,Qll!l.L_ _____ = $ _____.__~,OOO Depredated Value of Improvements , ::: $ _~____47,560 "As.ls" Value of Site Improvements, . . . :; $ ~__~_---1L~ __________ INDICATED VALUE BY COST APPROACH. = $ 64,100 ITEM I SUBJECT __ COMP~RABLE ~Q..!____ __ COMPARABLE NO.2 COMPARABLE NO.3 259 Lincoln Street 267 Lincoln Street 145 Cedar Street 518 North College Street Address Carl!sle _ ,-_ __ Carlisle ________.__________ .carll!!!..___ _____________.___ ~,sle Proximity \0 ~'!'?i~"'-_ Same Block _______.__.____ 2_MiI~_ _________ _25 Mile S.les Price L____ N/A __ _ $ 69,900 $ 52,000 PncelGrossUv.Nea . $ __~OO J!l. L__._~~.!i_~__________~ .!______~~.O~.Q._.._.__ L_ Data andlor Inspection Verificalion Sources Deed/Crths.Rec. VAlUE ADJUSTMENTS DESCRIPTION Commenls on Cost Approach (such as, source of cost :estimate, sile value, square fool calculaUonand for HVO, VA and tmHA, the estimated remaining economic Ufe of the property): Co~!..~ew from Marshall Swift Valuation Service Handbook and local cost ana!x!'s. Land value from Market Data'Comparlson. Depreclatlon based on age-lil8' ~!'.~erved condition and Market Data Analysis. Estimated Remaining Economic Life Is 30.35 years. $ 46.79 III 70,000 MlS/Courthouse Records MlS/Courthouse Records MlS/Courthouse Records - DESCRIPTION. ] -I (.) $ A~~ment=- -==- DESCR1PTIQti._=r_~1l$AdjoJsbnenl DESCRIPTION r:m Adjustment None, FIlA: None, FHA, None, FHA ' . DOM 4 : DOM 46 : DOM 206 .' 3/01 --.---:....------- 10/00 --~---:-.----- 9/00 Urban ...~-~'------~---- -Urban---~-.--~---- Urban __ _ .__-.L-____._______~ ._~~~~__~___...L________ leaseholdiFeeSiTlJ/e_ !'ee Simple _ Fee S~'!:'eI!_____..i_~____ !,ee_Slmple ___~____t-!'ee Simple ~~___ loUAverage loUAverage .....;_____________ lol/Average .....;___ loUAverage -i-- View Resld/Comm/l!,..!! Resld/Comm/lnd ~___________. Besld/Comm/lnd .:....~. . ResldlCommllnd: -Desinn and Anneal 2 Story/Attchd___ .~l'tory/At~.!'.<!__J_____._____.~Stor~!tch<!__:___~__._ 2 Storv/Attchd : Qu..tyolConslucOOn Ave~__ Ave~_____;__...__.._._. !l,ver~l!"._______~ Average: Age .100 Yrs~/~___ .!OO Yrs~/._______.1~__________ !OO y~~!:_..__.__l____ 80 Yrs ' Condition Averaae Similar .____~_________..__. ~'_":'\!!l-~~~---..;.---- SUl.'erlor . : Ab G d " ,,' ,,' ,,' ove ra e J~lat, Barn. , Baths ToIal! Barns , _"._~~ Total r~drm'_L__~-; ~..e,*ms , Baths , lloomCounl 20 6: 3~~0.!: 3: 1.00; ~:_~_"",!,:!lQ..; 6: 3: 1.00: Gross Living Area 1,280 Sq.Ft. ..___....:!.518 Sq.EL_.:....___.::'J:60 __1,23~~qft.: _ 0 1,496 SnFt. : . Basement & Finished Full BsmU Partial BsmU: Full BsmU: Full BsmU : , lloomsBelowGrade Unfi!'!sh'!<!.____ .l:!!!finlsh"'!..___..L._______..~ l!11~In.!sh~<!.....__i____.__~nfinished : , Functional Ullllly Average ._ .Average ________~____...______.. Av"-~~~_....m__L____....__. Average Healing/Cooling GFHAlNone GFHAlNone: GFHAINone OFHAlCA . Energy Effident Items !lE!ca'-==- Typlcal__------==.l~::::..::..::::..::..== !ypic~.C==::..=-=_~::::..==:_ .!i'plcal Garage/Carport None None : None : None Porch, Palio, Dack, Porch/Balc/Patlo Enclsd P;;rchT--:-~---2:000 Porches-.-----r-....---- Porches Fireplace{s), etc. . ._~__ Fenced Yard ~_____.__ _,_.______~ Fence, Pool, elc. !:!~ne Flnls'!ed...Attlc___j__---=!,!lQll. f'nls_hedAttlc ....J___ -1,000 None , Nel Adj. (total)- D + 00 --: ~_=----==:L76Q (n:;--::..eRf:---i$-'-----1;oootn t I xl - ' $ , Adjus!edSalesPrice Gross: 11.1% Gross: 1.9% Gross: 14.0% or Comparable _______ 1>l'!L._.:li'!~_~ _____.!i_~,1:'Q 1>l~1;....:::!-9'~___L__ 51,000 Net:-=!:'.O% ~___~, 18!:J Comments on Sales Comparison (including the subjecl properly's compatibility 10 (he neighborhood, elc. ): All compara~!es are_simllar,ln style/utility to the subject ~e<!y, are verified closed sales, and are the best currently available. Range of value Is $51,000 to $62,000. . Comparables #1-& 2 'had-some up.datlng completed.l!.:..!<itchen, bath, wiring, heating, or replacement windows; comcarable #3 had been recentlt!en~_~ate~_..____________________________~____________________________ _ Sales or Financing Concessions Dale of Salemme location N/A, Urban , t -3,500 -4,320 -2,000 9,820 ITEM SUBJECT -- - COMPARABLE NO~l- J--"'-COMPARABlE NO.2 Date, Price and Data Source fa' prkr sales None None None None v.iUinyearofa~aisal Courthouse Rec Courthouse Records ____ Courtho,!se Records Courthouse Records AnalysIs of any current agreement of sale, opllon, or listing of the subject prope(t~ and analysIs of any J:flOT sales of subject and oorTflarables v-ithin one ye... of the dale of appraisal: No prior sales within one year were found. "____________......_____________________ _ COMPARABLE NO.3 INDICATED VALUE BY SALES COMPARISON APPROACH ..$ ____ 60,000 . INDICATED VALUE BY INCOME APPROACH" Annlicable) ESlim~ted'M~rket 'Re~i $ . 450 /Mo. x Gross Ilent Mullipller 120 - $ 54 000 ThIs apprais~lls made l!J "as is" l-.l subject to the rapah, alterations, inspections or oondilions listed below 0 subject to completion per plans and specifications Conditions 01 Appraisal. !.he prol''!!!t_l!asbee~.-''I'P.!ill~!..d!"-,,~!r-,,nt cO/lditlon. .!l'~-"l'1"alsalls for cUent only, nontransferable. Se-,,_ attached pddendum. _ ________...__________~_________________ _ Finat Reconcllialion:Cost and Market Ana'y~~_cons!stently Slll'POrt I1'Y estimated market value. GRM analysis was found inappropriate for this an~sis. Greates~ welghlJ_!.. ap..l)II~cl-'''__!h.<'. M"-r~..<'!..~.",,,-_ Analy~ls._~upporting file Information ._____ . .!!!~s.!anlla:t9!J!!!~e eS~~f!1at~_._____________,____._____..,."___.."_____,._______ _ _ _'_________________'_________,_.~_,_______~_______. The purpose of this appraisal is to estirnale Ihe market value of the real prope(ty thai is the subject of Ihis laport, based on the above conditions and the cer1ificatiOl1, contingent and limiting oondillons, and market value delinitJorthal are slaled in the attadled Freddie Mac Fonn 439/fannie Mae Form 10048 (Revised 6/93 ___), I (WE) ESTIMATE mE MARKET VALUE. AS DEFINED, OF mE REAL PROPERTY THAT IS HIE SUBJECUF mls REPORT, AS OF OS/21/2001 . (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF mls REPORT) TO BE $ 60,000 ______ , :i:~a~;:SER: 12u.-uu/' d..-- &LJ~,=_u______ ~~~~r~SO~Y APPRAISER (ONLY IF REQUIRED~___ Name Cauandra J. Crockett =#--- .. Name Steven W. Barrett, SRPA, SRA Oalo Report figned 05/30/2001 v .___=_-.::.._-_:_~~=______~= Date Roport Signod 05/30/2001 - .. Slale Cer\lfiCflion. RL-001346.L __..._____..J'~""'!'!: ____ Slate Corlificalion. GA-000298-L _ Or Slale t.Icense . Sl.te Or Slale t.Icenso . RB-026921.A Fr&<1d,,, ~farn 10 ~S3- Cenmed HQSIC1entlal P/l.GE 2 OF 2 l.;enltlea General Appraiser Fannll M~I Fprm 1004 693 Appral s or ftol, r""", ...., produc."~ "" In. />.CI O."olopm.nl Rapldf c.rm. .y.la", (8001134 8/21 STEVEN W. BARRETT REAL ESTATE [JOid OODld Nol Inspect Pfoperly Sial, P A S\alo P A SKETCH/AREA TABLE ADDENDUM Cas. No --_._~~'"_."" --- ---~- - "---.".- Proper~~~~ress _ 259 !::1r1~1,!!>!r,,~I~_ .~!I~Carll.'''._.__.m_ ___ Borrower Fred NICKEY Estate " - __,________.___ n......_.__,..___..____. ___..____...__ ~e'!der~~".nlu.f"o'_"~r, FIOVi.er./I..Undsay ~pp~~I~~~_~~~~___ Cassandra J, Cr?ckett File No 01-Q414 County Cumberland - Slale P A ZiP. 17013 LlC Address 11 East HI~h_ Street, (;arllsle., 1'11.1.7013 Appr Address 126 North Hanover Street, Carlisle, PA 17013 o CO N Balcony , . 12.0' 0 Bedroom (() T'"" 4.0' 1 - I: Bedroom ... ",v- .. . - -... ---. ....... ... ~p _L.......:..._ E 0 e u Q) Bath en , Porch 0 0 Q) 12.0' LO .... , , Q) LO L. . , u c: 0 U 0 Kitchen (() T'"" 4.0' -f--l ..-. 0 0 Dining Room ~ ~ -T --"--.--. 0 c:ci N Living Room , , 16.0' 16.0' Comments: --"---AREA~-CALCU[Afi'ONS -'SUMMAR\T ---..>---..-- - Scale: 1 = 10 L1VING--AREA-BREAKDOWN--- Breakdown Subtotal. Code Description Size Totals aLii Ffrst-Fioor 640.00 Second Floor 640.00 1280.00 PIP Ba.lcony 60.00 Porch 60.00 Patio 84.00 204.00 First Ffoor 12.0 x 44.0 528.00 4.0 x 28.0 112.00 Second Floor 12.0 x 44.0 518.00 4.0 x 28.0 112.00 . TOTAL LIVABLE (rounded) 1280 4 Areas Total (rounded) 1280 APEX SOFTWARE 600-656-9956 j\p.!lIOO-wApe.1I SUBJECT PROPERTY PHOTO ADDENDUM File No.: 01-0414 Case No.: Borrower; Fred NICKEY Estate Pr~~erty Ad~ress: 259 Lincoln Street City: Carlisle' lender: I'lower Flower & Lindsay Slale: PA lip: 17013 FRONT VIEW OF SUBJECT PROPERTY Appraised Dale: Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY STREET SCENE LOCATION MAP 'Borrovter:' Fred NICKEY Estate ,Properly Address: 259 ,=!ncoln Street ~ily: Carlisle lender: Flower, Flower & L1ndsa File No.: 01-0414 Case No,: Slale: PA Zip: 17013 f_~- -- f--~ 7TH - 1 I-- I " :'I! K ~~O% '~ 09.- 0",1' ~ - E IlJ "' ~ -' -' 8 ;; 6/H : , - 0 I . 51H - ---,- -'-----. c r-- 4W --- ~ B ~~- ~ --- r-,f ~ ----- 'ill 1% ________1 A B '.;. ~~0 '-- ~~ (' "' -' Q l ~ " '" ;;; A 1 G f'! ~ '" ~ '" !:if > g ~ " << u FROG I 1---- -- ~ 11- -@Ltk, Sub~ct ... , ",' <P 1- 3 -' ~ q 8' f-- ~ ---_ I --'--- f---.. ---~ -_ DOBleR -' ~ z << u ~J------ ~ lJNCOL ~ e---- - ~- ,- - -- @ (em".2 ~I ---~-= --- / - /~ ~/ _/ -' -- PENN / --~-- -- --------------- NORm / REED - - ~ Col~)..~\-----;:-\.{l.O~ ! -_/ -- / LOUHIER -_______~OCus 1 w (j W -.J d <J ,... RtDcR1Ck '" !j! LOCUS 1 ----- - --- - / -- - ~ ~ Q !'! g I 01 CKENSON ---- f I HIGH I I MAP ( )1984-1999 flAK (NC Courtesy of: Barrelt RlZlal Estate & Appraisal 717-243-6646 I OJ Address Vate S 259 LINCOLN ST RIA 1 267 LINCOLN aT 3/01 2 145 CEDAR ST 10/00 3 518 N COLLEaB ST 9/00 -~---"_._"-- ._---._---_..-_._--_."-----~._~-_..._.__._._..- . --"---_.- ---._-.__.-.,.__.._-_.~----_._--- 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 ----., .;t.-_.~- . 1IWilI~.". I,. /t!'" I :.," II . I",." "I 1~\I(,.'. j t t.'i I:~'< ~J ~~::/" .I I, ,~\..'~ ~IS}' ' ,,;'I}' " Y: I /(f~ .................. " I . ' I,' '1," "'' ~ If ~ - >Ii.' " ;,;.;. . ,'" :" , I, " ,"~'" . "I" ".;'" .' ..~ \'}7. ' -';t..' / h, ..!.:.t.... ~ , I , " ~ i I...... I' -, I . '. , . y I I I) ! :)' ~ I ' : 1 I ."U -- -.~_I! -- -. - ~--- ./. / , '. / - -..--. ! " I ' " I , I,' I ' -. ___.0- _ J ./. "'. , , , ___ 1\' -./ '~ ~~ " ._--.ij!&, , .,,", j" . / I " :: / ;' , I I / I ,.- I' I" .! 'I' ' ( , , . I '. ' f' ," l .. 400 F"e No. 01-0414 ......... QUALlFICA nONS ......... The following checked Items are SPECIFIC SPECIAL CONDITIONS that were Identified by this appraiser during the Inspection of Ihe subject property, the comparables sales, and their neighborhoods and locations. Unless othel1Nlse noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This Is not a home Inspection service. This is an appraisal to estimate markel value. _1. The subject is located In a rural area and Is less than 25% buill-up. x 2. Commercial/Industrial uses are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _3. Vacanl and undeveloped land uses are located within the subject's neighborhood. These uses are typical for the area. j_ 4. The predominant value In the neighborhood Is less than thai of the market value of the subject property. This Is due 10 the very wide range of value of properties In the area and superior quailly of the subjecl property. _5. The subject property Is located In a F.E.M.A. Identified Flood Zone. Flood Insurance coverage Is required and suggested. _6. Dampness Is noled In the basement of the subject. Standing or running water was not present on basement floor. This condition Is considered typical In dwellings of this style. _7. The subject property Is serviced by private well and/or septic systems which Is common for the area. _x_a. The subject Is older than flve(5) years. All mechanical systems Including the heating, electrical and plumbing systems appear upon a visual exterior Inspection to be In working order. No warranties are Implied In this statement. _9. Repair Items were noted in the comments section of the report. These comments on repair Items are for descriptive purposes oniy and are not required repairs. The Items listed are cosmetic In nature. _10. The basement floor Is a dirt floor. This condition Is common and typical for the area. and does not pose a heallh or safety hazard. _11. The subject property does contain functional obsolescence as noted In the report. This condition Is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of tolal value due to the high demand for vacant land In this neighborhood. This condition Is considered common and typical for the neighborhood. _13. The land value exceeds 30% ollotal value. This Is due to the large size of the site. This condition Is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to lack of more similar comparables on that Individual rating. All comparables used are the best available. _15. Tolal adjustments exceed 25%. This Is due to the lack of comparable sales that were more similar In the subject's market area. All comparables used are the best available. _x_16. One or more comparable sales are older than slx(6) months. Although there are comparable properties In the subject's area, none have sold recently; therefore, sales In excess of slx(6) months have to be used. All comparables used are the best available. _17. One or more comparables used were In excess of one (1) mile from the subject property. Although there are comparable properties In the Immediate area, none have sold recently. Therefore, It was necessary 10 use comparable sales outside of the Immediate area. All comparables used are located In similar neighborhoods and within the same marketing area. All comparables used are the best available. _1~. The electrical system was not connected during Inspection. _19. The water service was not connected during Inspection. _20. The heating system was shut down during Inspection. _21. Rooflng_Plumblng_Eleclrlcal_Heatlng_certlflcatlon(s) Is/are suggested. 22. I"ground swimming pool_. out buildings_are Included_.not InclUded_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this valuation. Remaining acrea~8 was glv6n no value. L. " Fils NQ 01-0414 ......... QUALlFICA nONS ......... _24, The subject property Is located on a private road. _25. Wood Infestation Inspection Is suggested. _26. last recorded deed transfer: Dale_NIA , Consideration: $_N/A_. _27. Proposed construcllon/renovatlon In accordance to plans and specifications to be completed In a workman.llke manner. _28. Seller Is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability In the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. File No. 01-0414 D~F;NITION OF MARKET VALUE: The most probable price which a properly should bring in a competitive and opeh market under all conditions requisite 10 a fair sale, Ihe buyer and seller, each acting prudenlly, knowledgeably and assuming Ihe price i. nol affected by undue stimulus. Implicit in this definilion is the consummation of a saie as of a specified date and the passing of tllle tOlll seller 10 buyer under condilions whereby: (1) buyer and seller are Iypically motivated; (2) bolh parties are well informed or well$dvised, and each acting in what he considers his own best inleresl; (3) a reasonable time is allowed for exposure in Ihe open market; (4) J\llyment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the' normal consideration for the property sold unaffected by special or creative linancing or sales concessions' gran led by anyone associated Wilh the sale. . Adjuslments to the comparables musl be made for special or creative financing or sales concessions. No adjustmenls are necessary IOf Ihose costs which are normally paid by sellers as a resull of Iradllion or law in a markel area; Ihese cosls are readily identiliable sillce Ihe selier pays Ihese costs in virlually all sales transactions. Special or creative financing adjustments can be made to Ihe comparable properly by comparisons 10 financing terms offered by a Ihird parly inslllulional iender tliat is not already involved in IIie properly or transactio,n. Any adjuslmenl should nol be calculated on a mechanicai dollar for dollar cost 01 Ihe financing or concession but the dollar amounl of any adjustment shouid approximate the markel's reacllon 10 Ihe linancing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certilication that appears in the eppraisal reporlls subjeclto Ihe following condllions: 1. The appraiser will not be responsible for mailers 01 a legal nalure that affect eilher the property being appraised or the title to it. The appraiser assumes thatlhe tille Is good and markelable and, therefOfe, will not render any opinions about the title. The property Is appraised on the basis of II being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of Ihe reporl in visualizing Ihe property and understanding Ihe appraiser's determination 01 its size. 3. The appraiser has examined the available fiood maps thai are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal reporl whether the subjecl sile is localed in an identified Special Flood Hazard Area. Because Ihe appraiser is not a surveyor, he Of she makes no guarantees, express Of implied, regarding Ihis determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property In queslion, unless specific arrangemenls to do so have been made beforehand. 5. The appraiser has estimaled the value of the land in the cosl approach at its highest and best use and the improvements al thetr contribulory value. These separale valuations 01 Ihe land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noled in the appraisal report any adverse condilions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, elc. ) observed during the inspeclion of the subjecl property or thai he or she became aware of during the nOfmal research involved in performing Ihe appraisal. Unless otherwise staled in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the properly or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guaranlees or warranties, express or implied, regarding lhe condition 01 the property. The appraiser will not be responsible lor any such conditions Ihal do exist or for any engineering or lesting thai might be required 10 discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment 01 the properly. 7. The appraiser obtained the Informalion, estimates, and opinions that were expressed In the appraisal repOfI from sources that he or she considers to be reliable and believes them to be Irue and correct. The appraiser does not assume responsibility for the accuracy of such items that were lurnished by other parties. 8. The appraiser will not disclose the conlents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Pracllce. 9. T~e appraiser has based his or her appraisal reporl and valuation conclusion for an appraisal that Is subject to satisfaclory completion, repair" or alteralions on Ihe assumption Ihat completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior wrillen consenl before Ihe lenderlclient specified in the appraisal reporl can distribute Ihe appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which Ihe appraiser is associated) 10 anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professions I appraisal organizations; any state or federally approved financial inslilulion; or any department, agency, or instrumenlality of the United Slates or any state Of Ihe Oishic\ of Columbia; exceplthaflhe lenderlclienl may dislribute the properly descriplion seclion at Ihe reporl only to dala colleclion or reporting servlce(s) without having to oblain the appraiser's prior wrillen consent. The appraiser's wrilten consent and approval must also be obtained belore Ihe appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or olher media. Freddip Mac Form 439 6-93 Page 1 of2 Fannie Mae Form l004q 6-93 File No. 01-0414 , At>PRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched Ihe subject markel area and have seiected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate 10 rellectthe market reaction to those items of significant variation, If a significant item in a comparable property Is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant ilem In a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase Ihe adjusted sales price of Ihe comparable. 2. I have taken into consideration the factors that have an impact on value in my developmenl of the estimate of market value in the appraisal report. I have not knowingly withheld any significant Information from the appraisal report and I believe, to Ihe best of my knowledge, that all statements and Information In Ihe appraisal report are true and correcl. 3. I slaled in the appraisal reporl only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospeclive personaf interesl or bias with respeclto tha participants in the Iransaclion. I did not base, either partially or comptelety, my analysis andlor Ihe esllmate of market value In the appraisal report on Ihe race, color, religion, sex, handicap, familial status, or nalional origin of eilher Ihe prospective owners or occupants of the subject property or of Ihe presenl owners or occupants of Ihe proper lies in the vicinity of the subject properly. 5. I have no present or contemplated future interesl in Ihe subject properly, and neither my current or future employment nor my compensalion for performing this appraisal is conlingenl on the appraised value of Ihe property. 6. I was not required to report a predetermined value or direction in value that favors the cause of Ihe client or any related party, the amount of the value estimate, Ihe altainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and lor employment for performing Ihe appraisal. i did nol base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with Ihe Uniform Standards of Prolessional Appraisal Practice that were adopted and promulgaled by Ihe Appraisal Standards Board of The Appraisai Foundation and that were in place as of Ihe efteclive date of Ihis appraisal, with the exception of Ihe departure provision of Ihose Slandards, which does not apply. I acknowledge that an estimate 01 a reasonable lime for exposure in the open market is a condition in the definition of market vaiue and the estimate I developed is consistent wilh Ihe marketing time noted in the neighborhood section of this report. unless I halle otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exlerior of all properties iisted as comparables in the appraisal report. I further certify thai I have noted any apparent or known adverse conditions in Ihe subjecl improvements, on the subject site, or on any sile within the immediale vicinily of Ihe subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to supporlthem. I have also commented about the effect of the adverse conditions on the marketabiiity of the subject properly. 9. I personally prepared all conclusions and opinions aboullhe real estate Ihat were sel forlh in Ihe appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of Ihe appraisal report, 1 have named such individual(s) and disclosed the specific tasks performed by them In the reconciliation section of this appraisal reporl. I certify Ihat any individual so named is qualified to perform the tasks. I have not authorized anyone 10 make a change to any ilem In the report; therefore, if an unauthorized change is made to the appraisal report, i wiil take no responsibilily for II. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees thaI: t directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree wilh Ihe statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 1 above, and am taking full responsibility for the appraisal and the appraisal report. . ADDRESS OF PROPERTY APPRAISED: 259 Uncoln Street, Carlisle, PA 17013 APPRAISER: SUPERVISORY APPRAISER (only It required) Slgnalure: (lA-d'''' /~ A.Jl. (.2.<:))", i- Name: Cassandra J. Crockett _______ Dale Signed: 05/30/2001 ____ Slate Certification #: RL-001348-L or Stale License #: Slale:, PA Explr~lion Dale of Cerlification or License: June 30, 2001 Signature: Name: Sleven W. Barrett, SRPA, SRA Date Signed: 05/30/2001 State Certificalion #: GA-000298-L or State License #: RB-026921-A Stale: P A Expiration Date ot Certification or License: June 30. 2001 o Did 00 Did Notlnspecl Property Certlred Resldenllal Appraiser . Freddjo Mac Form 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 10041f 6.93 S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES FiI. No 01-0415 ....***** INVOICE ******..* File Number: 01-0415 05130/2001 Flower, Flower & Lindsay 11 East High Street Carlisle, PA 17013 Borrower: Fred NICKEY. Estate Invoice # : 01-0415 Order Date: 0511412001 Reference/Case # : PO Number: 263 Lincoln Street Carlisle, PA 17013 Appraisal Services $ 200.00 $ $ $ $ ----.....-..---- Invoice T olal $ 200.00 state Sales Tax @ $ 0.00 Deposit ($ ) Deposit ($ ) ~-_._---_..-..-.. Amount Due $ 200.00 Terms: Payment due upon receipt Please Make Check Payable To: S. W. BARRETT REAL ESTATE & APPRAISAL SERVICE 124-126 NORTH HANOVER STREET CARLISLE, PA 17013 Fed. I.D. #: 236646-804 YOUR SINGLE SOURCE...Professlonal. Efficient Service. THANK YOU 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243.6646 AND FAX 717-243.8627 S. W. BAR,RETT REAL ESTATE & APPRAISAL SERVICES Fl. No. 01-441l APPRAISAL OF LOCATED AT: 263 Lincoln Street Carlisle, PA 17013 FOR: Flower, Flower & Lindsay 11 East High Street Carlisle, PA 17013 BORROWER: Fred NICKEY, Estate AS OF: May 21, 2001 BY: CaBSandra J. Crockett 124.128 NORtH HANOVER STREET, CARLISLE, PA 17013 117-243~848 AND FAX 717-243-8621 S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 01-0415 05/30/2001 Flower, Flower & Lindsay 11 East High Street Carlisle, PA 17013 File Number: 01-0415 In accordance with your request, I have personally inspected and appraised the real property at: 263 Lincoln Street Carlisle. PA 17013 The purpose of this appraisal is to estimate the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the estimated market value of the property as of May 21,2001 is: $45,000 Forty-Five Thousand Dollars The attached report contains the description, analysis and supportive dala for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully submitted, ~~.ac-flJ Cassandra J. Crockett Certified Resldenllal Appraiser 124-126 NORTH HANOVER STREET. CARLISLE, PA 17013 717-243.6646 AND FAX 717.243-8627 r.I SUMMARY APPRAISAL REPORT UNIFORM RESIDENTIAL APPRAISAL REPORT Pranertv urrlntlon File No. 01-0415 .~operlyAdWess 263 L1ncol" Stre~______~.___.__--9ly_.farllsl~_ Slele P A Zip Code 17/i13" legelDe_alptlon Deed Book 33-K; Page 1125 _ Counly Cumberland Assessor's Parcel No. 06-20-1798-171 Tax Year 00-01 RE. Texes $ 828.00 Special Assessmenls $ N/A Bo.ower Fred NICKEY Estate Cu.enlOwner Same Occun,nt: I I Owner rxT Tenant 1 I Vacan .. Pronertvriahtsannraised rxl FeeSimnle I I leasehold I PrQjecll~~ pUD=:::I..Tcond~mlnlumJHUDNAonl~HOAl N/A IMo. ~hborhood or ~ecl Na~ Borou~__________________________~.Reference 20~1798 Census Tract 0120.0n - Sale Plice $ ~/A Date of Sale N/A ..__.._~.Q~sa!e!!Q~r!d $ amounl..2!JQ!~~~ges/conC!ssion! to be Eaid~.( sellefN/A lender/Client Flower, F!ower & L1ndsaL_._.___...~Qrj,~.!!..East Hlgh.::;.!reet. Carllsle, PA 17013 -.- Aonraiser Cassandra J. Crockett Address 126 North Hanover Street, Carlisle PA 17013 location [19 Urban L..J Suburban LJ Rural Predominant Single family housing Present land use % land use ch8nge BuHtup rID Over 75% [J 25-75% o Under 25% occupancy PRICE AGE One family -~ rID Nollrkely [J Likely $(000) bu) Growlh rale Cl Rapid 00 Slable (J Slow ~ Owner 20 Low 25 2-4 family -~ o In process Property values 0 lnaeasing 00 Stable [J Declining ,~----- --- X Tenant 150 High .~ Multl.farr<~ 5% To: Demand/supply 0 Shortage 00 In bataoOl [J 0v<J SlipPy 00 VaQlnl (lJ.6%) 1--. Predominant Commercial -..!~ _. Marketing lime [l Under 3 froS. [Xl 3-6 mos. ilQ~~L~_-!Tlos. ~nl{OI'er5"1 5O-rao- IndusG 10% Note: Race and the racial composillon of the neighborhood are not appraisal factors. . Neighborhood boundaries and characteristics: .liubjec~!~ bounded onU,e ~"-'!I-'-!>.l.!,a.TurnE.!l<.e; on the east and south by '-81; and on the . .we."t b}' Rt.7i:___________.__________.._____________________....__.__...__.__.___~___________...:._~ . Factors that affect the marketability of the properties in the neighborhoo~ploximity to employmen1 and amenities, employment stability, appeal to markel, etc.): ~ ..liubject property Is located!!!.. anes!abllshed neighborhood of single fa"!!l1..homes,bolh attachedand detached, with. a mix of .. residential and cornmerclalllnduslrlal usage. Sho~~ and ot~er amenllles are within walking or short driving dlstante. c..li!,hool syste,!, Is Carlisle Dlstrlct !,nd,!choo! complex Is wlt~"!...:5 mile. SMSA 42:3240. . ------- .._---'---_.-~-.._--_.~----_.._-------_.-------,--------- _._-~--_._--_._----~---_.._----_._--------- Market conditlons \n the subject neighborhood (Including support (or the above conclusions related to ltalend of property values, demand/supply, and marketing time -. such as data on competillve properties for saJeln the neighborhood, descriplion ot the prevalence of sales and financing concessions, etc.): Propert.1 values are curr.!!'.!!}'.!table with an average markellng lime of~Q.:l00 days. Economic trends and lending ratGs have remained favorable. Sales concessions occ,!~ Infrequenlly. There .are new homes under construcllon In surroundloo developments, as wen as resales avallabl!..!I1..!..i1!.nelghborhood. .----- --. -~.-------~---~_....~-------~-,._-----~-,--~----,~._,--_.~--------- . Project Information for PUDs(lf eppllcable). -Is the developer/buildel in con\rol ollhEllome Owne,.' Associallon (HOA)? U YES U NO , Approximate tolal number of units In the subject project N/A _.,__.__~. Approximate lotal number of units for sale in the subjecl project N/A Desccibe common elements and recreational faclllties:N/A Dimensions 17 x 127 Topography Basically level ------~--.----.---._------.---OO\~--- Site area .05 Acre M/l _______ Corner 101 1<. Yes_ No Size !lplcal for area Specific zoning classification and description R-4 Town Center Residential _________~ Shape Rectangular Zoning compliance 00 legal 0 legal nonOOlr~ng (Gr-andfathered use) LJ Illegal ~ zoning Drainage Appears adeauate Highest & best use as improved: 00 Present use Other use (eXDlain)_~_.~__.__~__ View Residential/Commercial Utilities Public Olher Off-site Improvements Type Public Private landscaping !~- Electricity 00 100 amp Skeet Asphalt rID [J Driveway Surface None 00 ____._____ ---~----- [RJ [J Apparent easements None Apparent Gas Curb/gutter Concre!!.________.__ Water 00 Sidewalk. Concrete ------ (Xl [J FEMA Spadal Flood Hazard Area [J Ves l!J No Sanitary sewer 00 ______ Slreelllghls Adequate ___.____ _ rID (J FEMA Zone ~____ Map Dale 2/3/82 Storm sewer IxL___~~__.....!~.!~!...______...JKl_"O FEMA Map No. 425382A Comments (apparent adverse easements, encroachments, spedal assessmentl3slfde areas, illegal or legal nonconforming zoning, use, etc,): There are no apparent adverse eas9ments!..!~cro~chments or othe~, advers..!.Eondi~lons.:_____.____~__ GENERAL DESCRIPTION EXTERIOR DESCRIPTION FQUNDA liON BASEMENT INSULA liON No. of Units 9-"e__ Foundation Stone Slab ~~_~___ Are' SqH 618 Roof [J ---- No. of Stories ~~--,- Exterior Walls Alumln~~_ Q-avASpaOl ~art!!'!.______ % Finished 0% Ceiling 0 Type (DeI.lAII) Semi-DeI. RoolSurtace Metal Basement !'artial_.._____. Ceiling Unfinished Walls [J ~- ---~-- -,-- Design (Slyle) 2.~~_ Gulters & Dwnspts Aluminum Sump Pump ~one _____ Walls Stone Floor ~_O EKistingfPlOposed Exlstln\L_ Window Type ~~ubi!.HU;;Q-: Dampness No~~ Obs. .__~_ Floor Conc!et~_ None _~_OO Age (Yrs.) 100 Yrs+/- Storm/Screens Co,!,bo~~'l__ SeUtement ~~~!- Ob~_ Out~de Entry No _____ Unknown [] Effec\\\'e Ane Yrs.\ ---- 20-25 Manufactured House No InfestaUon None Obs. 0 ROOMS """- -'"" ---- -""Of '"-- ""'" -'"' ~.~- ..", laundlV Other Area SoH , Basement - ~! . --- e---!- -- -~- __L= :=.-::..= ~:=-=----:t-----,------ Area 618 . level 2 121 450 --- --~ 1------ ---1-- . 0 ---- _____ ___~__ L__~_ Finished area above arade contams 5 Room~ 2 Bedroom sl' 1 Balhls" 1,068 Souare Feel 01 Gross Uvlnn Area , INTERIOR Materials/Condition HEAliNG KITCf1EN EQUIP. ATTIC AMENITIES CAR STORAGE: Floors Pine/Carpet Type FHA Refrigerator [J None D Flreplece(s) # __ [J None 00 -- ---._- . Walls Plaster Fuel 011 Range/Oven 00 Stairs 00 Patio [J Garage #ofcars Wood -- ~_. [J CJ ---~-- [J Trim/Finish --"--- ConditionFalr --.- Disposal Drop Stair Deck AUached Ba\h Floor Carpet ___ COOLING Dishwasher [J Scuttle [J Porch 5;(15"-- 00 Detached Balh Wainscol Plaster ____ Central ~one ___ [J (Xl Fence Wire -- 00 -- Fan/Hood Floor Built-In Wooden Olher ~on!....__ f=1 II Pool ==---= CJ -.- Doors -~ Microwave Healed Carport Falr-Averaae Condition CondiUonN/ A Washer/Oruer iX1 I Enclosed Porch [XI Drivewall - Flni5hed Additional featules(speclal energy efficienl ilems, etc,): ~lnlshed i!!!~~,L!lnheated;_!!ame g~!den she~____ . ----~_.'._---~- ---------_._-,--~---_."-------_._---- -----. .-- Condition of the improvements, depreciatior(physlcal, funclional, and external), repairs needed, quality of construction remodeling/additions, elc.: Improve __ ments are In fair-average condlllon. All painted areas on exterior frame are .eeellng. Funcllonal adjustment taken for gravltl..__ .flea! to 2n!l_!'~"'.!::...!leatlng.!ystem Is older, "octopus"'!ye!:.. No hea\.lo !Inlshed alllc !.Eace. . . ------_.,~---~--~--_._,----~------~--------------"._.-------.--------- Adverse environmental conditions (such as, butnotlimlled to. hazardous wastes, toxic substances, elc.) present in the Impro...ement~on the site, or II) the ImmedIate lIicll"llty of the sublect properly:No adverse environmental conditions are apparent/disclosed. . f"tddlOMacFOfm10 8.~ PAGE I OF 2 Ihi,lorm "'., produc&d OX! the lIel Oe'elopme,~ RApidfOlm. 'V.lam (800)]34-8/27 Fannl.Ma.f~m1004 6.93 SUMMARY APPRAISAL REPORT Valll'allon ~"c'llon UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 01-0415 E.STlMATED'SITE VALUE. . . . . . . . . . . . , . . = $ _______10!.QQQ.. Comments on Cost Approach (such as, sourceof cost 'stlmate, ESTIMATED REPRODUCTION COST.NEW OF IMPROVEMENTS: sile value. square foot calculalionand lor HUD, VA and FmftA, Ihe e Dwelling 1,068 Sq Fl. @ $~~ = $ __.___. 48"Q60 estimaled remaining economic life ollhe properly): I!J.Bsml. 640 Sq. Fl. @ 1___ 8.0~ = ___'__. 5,120 Cost new from Marshall Swill Valuation Servlcol ~ Porches/Shed/Fencing = __";'50~ Handbook and local cost analysis. Land value Jrom , , GaragelCarport N/A _ Sq. Fl. @$___ = _______J! Market Data Comparison. Depreciation based On age life Tolal Esllmaled Cosl New . . = $ _____.__ 56,680 observed condition and Market Data Analysis, less Physicalj Fu~\cti;nal i . External Es\. Remaining Econ. Lile: -20 Estimated Remaining Economic Life Is 30-35 yltars. . Depredalion $18,000 $5,000' I = $ ___..1~~Q~ __ OePfeclated Value of Improvements. . . = $ 33,680 ____~_ "As-is" Value of Site Improvements, = $ ~_____ 1,000 _~. INDICATED VALUE BY COST APPROACH. .......' = $ 44,700 ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 263 Lincoln Street 267 Lincoln Street 145 Cedar Street Address Carlisle Carlisle Carlisle - ProximilY 10 Subjecl _. 0.03 MI W 0.46 MI WSW ~(ce $ N/A $ 69,900 . $ .!!ice/Grossliv.Ai~__ $ 0.00 ~ 1_____~1l.:05~_,________ ~____42.Qz..g)_ Data and/or Inspection Verilicalion Sources Deed/Crths.Rec. MLS/Courthouse Records MLS/Courthouse Records MLS/Courthouse Records VAlUEADJUSTM3-ITS DESCRIPlI0t!-,- ~CRIPTION - LOSAdjU--:;~- ~SCRIPTION--GAdiU5Imenl. DESCRIPTION I f(.'SAdiu5Imenl Sales or Financing None, FilA: None, FilA: None, FHA : Concessions . DOM 4 .___........:____.__ .cOM 46___._:___._ DOM 208 : OateolSalemme N/A .. '> 3/01.____._--i--____~i'/OO_~~ 9/00 : localion Urban Urban :._.__. Urban : Urban leasetdcWeeSrroIe Fee Simple .fee Slmplo._______~~_,_~_ fee Simpl~~~ Fee Simple : Sile ___ LoU~.'!'erage loUAverage ~_.__ LoUAverage ~___ loUAverage , View _ ResldlCommllnd ResldICommlln~,____, Besld/Co'!'.!l'"n~, Resld/Commllnd ' Design and Anneal 2.5Story/Allchd 2.5 Story/Allch~_L____ 2.5 Story/Attchd _:....____ .2 Story/AIl~ o:."";olConsIudXln Average. Average --.---i------- Average .__~ _ Aver~ : Me __~OO Yrs+/- 100 Yrs+/- ---.:. 100 Yrs+/-: 80 Yrs ' Condition ~Avg, Su~erlor~---:..---=:?,OOO SUl.'erlor ....: -7,000 SUDerlor : Above Grade ~~otm5 :_~ fdal: Bdlms ~_~ ~~~.!..i 6i1\t\s ~ Tola! : Botms: Baths : Room Count 2(1-~ 2: 1.00 5: 2: 1.00: _..!: 3: 1.QQ.; 6: 3: 1.00: Grosslivina.Aiea 1,068 SaH 1,518 S.!l!Je_:""'___ -9,000 _ 1,236 Sq.Ft. __:.... -3,380 1,496Sn.Ft: . Basemenl & Finished Partial BsmU Partial BsmU' Full BsmU: Full BsmU : Rooms Below Grade Unfinished Unfinished _..-1 Unfinished ---,i...--o-= Unfinished .j 'FunclionalUlilltv Gravt~!,at Superior ,_~____:!2QQ. Superior __1.__-1,500 Superior , Healing/Cooling OFIlAlNone GFHAlNone ~________ GF~IAl~~!!'!.___~ OFHA/CA: . Energy Effidenlliems Typical '_ .!}'plcal _ :~_____ fVDical ._~ Typical ' Garage/Carport None None ____1- None ~ None : POfch. Palio, Deck. Porches Enclsd.Porch/: -1,500 Porches: Porches' Fireolacelsl, elc. Fenced Yard ~______~_ ~ : Fence, Pool, elc. Finished Allie Finished Allie ._~____. Finished Atllc -L...__~_e ----1--- +1,000 NeIAdj.(lotal) I I t 'fXT:--:i'~-===-19,~ootrr-, N- -11~_ 11,860 -I It IX,'-':T Adjusled Sales Price .' Gross: 27.2'10 Gross: 22.8'10 Gross; 38.7'10 of Comparable . _______ NeL__-27.2'/!___.l.___.__m_SO,900~L_ -22.8%.$ 40,140 Net; -35.8% $ 44,940 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc. ):~!! comparables are similar In style/utUitv- to the subject property, are verified closed sales, and are the best currently available. Funcllonal adJustment taken for gravity heat to 2nd floor In subJect~erty. B!'nge o~-,,-~Iue Is $40,000 to $51,000. Comparables #1 & 2 had some i.iD-'dallno .completed; com~ar~ble #3 had be~ recen..!'t,renovated. ________ COMPARABLE NO.3 518 North College Street Carlisle 0.17 MI NNW . . $ 46. 79 ~ 70,000 52,000 $ -14,000 -8,560 -1,500 -2,000 25,060 iTEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Date, Price and Data Source fa pior sales None None None None wilhlnvearolan~aisal Courthouse Rec Courthouse Records __ Courthouse Records Courthouse Records Analvsls of any current agreement of sale. option, or listing of the subject properly and analysis of any prkY sales of subject and corTlJa-ables within one yea- of the date of appraisal: No prior sales within one year were found. _ ____. INDICATED VALUE BY SALES COMPARISON APPROACH . $ 45,000 . INDICATED VALUE BY INCOME APPROACI(If Acolicablel Eslimaled Markel Renl $ 400 1M", Gross Renl Multioller 120 = $ 48 000 This appraisal Is made_~~ ~as is" ~J subject to the repairs, alterations, inspections or oonditiofls listed below [J subjed: to colTl>leoon per plans and spedfications. CondilionsotAppraisal !he~r-"p-,,~"-as_~een, appral"-~.ct.!~1.~!,rrent c-",,~-,!ion'.!.I!ls al'e!~lsa! Is for Ellent only, nontransferable. See attached ~ddendum. _______________.._____________..._____ ___ Final Reconciliation: Cost and Ma~ket ~~~~~, co,!151~~!!!!l~~~ my estlf!J~!ed !TIarke,tvalue. _GRM analysis was found--- -- InaP.Eroprlate !or this -'!!'..'!'lsls. Greates! w~!l!l1tls_~~pJ~.~ to ,t.l!e Markel Data ~nalysl.!i.-Jl.!'~portlng file .!nformallon ___ . substantiates these estimates. _____~~_____._.____~_.__~____..~___.___~_ ____ ~ The purpose of this appraisal is to estimate the market value of the real property Ihat is the subject of this report. based on the above conditions and the certification, mntingenl and limiting conditions. and market value definiliol1hat are stated in the attached Freddie Mac Form 439/Fannie Mae Form 10048 (Hevised 6/93 ). I (WE) ESTIMATE TIlE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECt>F TIllS REPORT, AS OF OS/21/2001 . (WHICll IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF TIllS REPORT) TO BE $ 45,000 ,APPRAISER: ":1 / () /) /1.11 SUPE~ORt~jJ"PRP;'.SERiO~lYtFREQ~IR:i: SIQnalure . /,;,', I ...t/. Lt::;:J.<....~' JPc7C-- ~ature......_::>__ 1...-J ~ t -_. Name Cassandra J. Crockett ( / Name Steven W. Barrett, SRPA, SRA Dale Report Signed 5/29/2001 ______ Dale Reporl Signed 5/29/2001 S\ale Certificallon # RL-001348-L __._~Iale PA _ Slale Cerlillcation # GA-000298-l Or State LiCeIlSf' # State Or State License # RB-026921 ~A f,edGieMaefam10 6\) \.,;enmea H.9Staentlaf PAGE 20F 2 CenlJleQ ueneral f\ppralSer FanflieMaef"mlOO4 693 lhi, tt.nl..Oj pro~~cod on lh.. ACI OOv"hprnenl R.pidrorrn. .~.t~m{tlOO){)~ 6/21 ----~--_._._------~._._._-_.._--~--------~,. DDid OODid Nol Inspect Property Slale P A Slate P A Appraiser STEVEN W. BARRETT REAL ESTATF SKETCH/AREA TABLE ADDENDUM Case t-Jo -~~_._---~- .-.-'---..---"'--..--.-.---...-- Property Address 263_!:.!~~~~~~~!~!______ _ c;_il!'~~~sle__.___________ _ _____ Borrower Fred NICKEY, Estate .. .._._-_._~-,,-_._-~-_.__.----------_.- .--- _~!~~r.CUe~_.~o~~!!- ~_~:~.'~er_.!_'::~n~say ~per~!5~~_~~~~ _~~~~_~~~!~~: Crockett File No 01-0415 _ _.. _~~_~_t't ,,~~_~~~~~and Stale P A ~ip17013_ - - _.-- Uc;Address 11~a~ IiI~hStreet, C;arllsle, PA 1?013__ . Appr Address 126 North Hanover Street, Ca,"sle,PA 17013 12.0' 5.0' \---\---, i Kitchen _0 '<I' ..-- 15.0' - 2nd Floor 3.0' - Bedroom - -- l o o M o '<I' '<t -I --~~-- E o o a::: OJ c :~ o o o M - Bath E o e -0 <1J OJ Living Room , , 15.0' 0 Porch Ii) Comments: Scale: 1 = 10 AREA CALCULA TIONS-SUMMARY- LIVING AREA BREAKDOWN Breakdown Subtotals First Fioo-r" Code Description Size Tolals GLAi - Fir s i- -F! oor -.--. 618.00 Second Floor 450.00 1068.00 PIP Porch 75.00 Enclosed Porch 70.00 145.00 15.0 x 12.0 x Second Floor 15.0 x 30.0 14.0 450.00 168.00 30.0 450.00 TOTAL LIVABLE (rounded) 1068 3 Areas Tolal (rounded) 1068 APEX SOf1'NARE 800-[l58-9956 A".~lf\n.. r'r'~..." SUBJECT PROPERTY PHOTO ADDENDUM Borrower: Fred NICKEY, Estate ----.'"--..--.----- FileNo,: 01-0415 Property Address: 263 Lincoln Street Case No,: C1fv: Carl/sre - State: PA Zip: 17013 Lll'Ilder: Flower Flower & Llndsau ~ 1f'~~' ,.or.T FRONT VIEW OF SUBJECT PROPERTY Appraised Date: Appraised Value: $ REAR VIEW OF SUBJECT PROPERTY SiREET SCENE Borrower: 'red NICKEY, Estate - FileNo.: 01-0415 Properly Addsess: 263 LIncoln Street Case No.: City: Carlls'a Slale: PA Zip: 17013 Lender: Flower Flower & LIndsay -- t, , , I i ~ j -.......... I' - I, , , . ~ ---- ----. -- -- .lb...J .-.....-.- .~ ' , OJ -.... -..~..~ ,,--<:t..._- . -...,~II- I I , I / i / I I l I I.' ; --.... '0. [ " i /' ___....... I -, -, --------- " I, I ' ! ' I .,J , ! (:>,. I' , ", I', I, H~, ~ i I ", II"'" I'I~/". IJi,; J' ,..:"',',i i ,,/' '/ij/.- '~\ '-J!,; , ,,;""/ f~ '. ',' ' I " ,tJ', ,) lI-{t} -.. ' '/f:iJ'\~ y, I "",~"-'-, /, . ,,1,' 1,/ ,'> I, ~ '- :!: 1'/ . ,,\,,; J '-.. . ,'.', " ~' '0;.' ~. '<t' ":c f -1 ~, " " ~fh , I , ' / , I, /, ' .! .!,; . , ll" '-'-~:~ t~~_/ " J " I J : . / I" " I - 400 LOCATION MAP .aOlTo"'er~.Fr..d NICKEY, Estat.. ______________ File No.: 01-0415 I?ropelly .l\ddress: 263 L1~~ Str....t ._____u__________________ Case No.: Ci\Y:03r1lsl.. state: P A Zip: 17013 Lender: Flow..r, Flow..r &" L1ndsa.--------.----..--------.--------- l..--- - I J 1 I - E 0 il! '" ----------- ~ - ------!!. ;;; -------- - - "- 5TN - ", '--- -'- - C ~ OQ k 0. - ,,~'" -- 4T/1 0", ~ w - ~ 8 g <:i. ~ -------- B '" ----- '" 'RO - '" 1/ ~ 1% ~ -- ~---- J -- ---- J , 4 ~ ~ 'I '" N ~ '" ~ ~ I 12 > is ~ <J i!' . ------------- - ---L.._ ! ~-lJJ_ u... ~ ~ ~' % ~ ---- 8' < %. , - . ~_c~.,__ #// - ------------1 - -------- -- ----------......-.-- --- .- - ------~ _--.... DoBLER --' - --~ - - ~ - '" -- ---------- ~ -' - -~. -' --' -------.. -'~ .- - @ (comp, -- -' NOR11i -" .- - - , REED / '" / - 'R, @ > /~}~",,/-~// ~ DERICK '" lOCUST '" '" -- '" Jf d --- .,.-/ OJ ....- -- //' I:J / OJ --::: .J - d - - JCKENSUN 7 LOUTNeR ~- <J /- ~- -- --- -- / - 0 -j" ~----- ----- I HI GH HIGH i8 '" " fi ~ ~ IdAP(C11984-1 99 ETAK INC I CHURCN CoultaS)! of: Barren Real Estate & Appraisal 717-243.6646 lID Address Date Price RM BR Bath SqFt Ptoxirnity 6 263 LINCOLR ST RIA Ill'" 5 2 1 1068 0.00 HI 6W 1 267 I.INCOLR ST 3/01 69900 5 2 1 1518 0.03 HI II 2 US CBDAR ST 10/00 S2000 6 3 1 1236 0.46 HI 11611 3 518 H COLLEGB aT 9/00 70000 6 3 1 1496 0.17 HI NNII ~_~____._~________"_._..____._____.________ ____.__..____.____.____..._n__>__._ _..____..___.________~_..__._._____~. 124-126 NORTH HANOVER STREET, CARLISLE, PA 17013 717-243-6646 AND FAX 717-243-8627 File No. 01-04111 ......... QUALIFICATIONS ......... The following checked Items are SPECIFIC SPECIAL CONDITIONS that were Identified by this appraiser during thll Inspection of the subject property, Ihe comparables sales, and their neighborhoods and locations. Unless otherwise noted, the conditions Ihat apply to the subject property or the comparable sales used DO NOT AFFECT THE MARKET VALUE OR THE FUTURE MARKETABILITY OF TIlE SUBJECT PROPERTY BEING APPRAISED. This Is not a home Inspection service. This Is an appraisal 10 estlmale market value. _1. The subject Is located In a rural area and Is less than 25% built-up. x 2. Commercial/Industrial USes are located within the subject's neighborhood. These uses are typical of similar neighborhoods. _3. Vacant and undeveloped land Uses are located within the subject's neighborhood. These uses are typical for the area. _4. The predominant value In the neighborhood Is less than thaI of the market value of the SUbject property. This Is due to the very wide range of value of properties In the area and superior quality of the subject property. _5. The subject property Is located In a F.E.M.A. Identified Flood Zone. Flood Insurance coverage Is required and suggested. _6. Dampness Is noted In the basement of the subject. Standing or running water was not present on basement floor. This condition Is considered typical In dwellings of this style. _7. The subject property Is serviced by private well and/or septic systems which Is common for the area. _x_B. The subject Is older than flve(5) years. All mechanical systems Including the heating, electrical and plumbing systems appear upon a visual exterior Inspection to be In working order. No warranties are Implied In Ihls slalement. _9. Repair lIems were noted In the commenls section of Ihe report. These comments on repair Ilems are for descriptive purposes only and are not required repairs. The Items listed are cosmetic In nature. _10. The basement floor Is a dirt floor. This condlllon Is common and typical for the area. and does not pose a health or safely hazard. _x_ll. The subject property does contain functional obsolescence as noted In the report. This condition Is considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacantJand In Ihls neighborhood. This condition Is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This Is due to the large size of the slle. This condition Is considered to be typical and common. -I- 14. Individual adjustments were required Ihat exceed 15%. These adjustments were required due to lack of more sr.;;lIar comparab'es on Ihat Individual rating. All comparables used are the best available. .::;L 15. Total adjustments exceed 25%. This Is due to the lack of comparable sales that were more similar In Ihe subject's market area. All comparables used are the best available. . _x_16. One or more comparable sales are older than slx(6) months. Although there are comparable properties In the subject's area, none have sold recently; therefore, sales In excess of six(6) months have to be used. All comparables used are the best available. _17. One or more comparables used were In excess of one (1) mile from the subject property. Although there are comparable properties In the Immediate area, none have sold recenlly. Therefore, It was necessary to USe comparable sa'es outside of the Immediate area. All comparables used are located In similar neighborhoods and within the same marketing area. All com parables used are the best available. _18. The eleclrlcal system was not connected during Inspection. _19. The water service was not connected during Inspection. _20. The heating system was shut down during Inspection. _21. Rooflng_Plumblng_Electrlcal_Heatlng_certlflcallon(s) Is/are suggested. 22. Inground swimming pool_, out buildings_are Included_,not Included_according to lender's guidelines. _23. According to lender's guidelines a maximum of_acres were considered for this va'uatlon. Remaining acreage was given no value. ", file No. 01-0415 ......... QUALIFICATIONS ......... _24. The subject property Is located on a private road. _25. Wood Infestation Inspection Is suggested. _26. last recorded deed transfer: Date_N/A_, Consideration: $_NIA _27. Proposed construction/renovation In accordance to plans and specifications to be completed In a workman-like manner. _28. Seller Is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. _x_30. There are no special conditions or other requirements that would affect market value or future marketability In the Appraisal Report. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DURING INSPECTION. FileNo. 01-0415 Dl:FINITION OF MARKET VALUE: The most plobable pllce which a ploperly should bring in a competitive and opel' markel lInder all condilions requisite 10 a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming Ihe price Is not affected by lIndue stimulus. Implicit in this definition is the consummation of a saie as of a specified dale and Ihe passing of title from seller to buyer undel conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his oWn best interest; (3) a reasonable time Is allowed for exposure in the open market; (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the.normal consider alion for Ihe property sold unaffecled by special or creative financing or sales concessions' granted by anyone associated with Ihe sale. , . Adjustments 10 the comparables must be made for special or creative financing or sales concessions. No adjuslments are neces~ary for those costs which ale nOlmally paid by sellels as a resull of Iradilion or law In a markel area; Ihese cosls are readily identifiable sihce the sellel pays these costs in virtually all sales transaclions. Special or crealive financing adjuslmenls can be made to the compalable ploperty by comparisons 10 linancing lerms offered by a third parly instilulionallender that is not a~eady involved in the property or transactioh. Any adjuslmenl should nol be calculaled on a mechanical dollar for dollar cost of the financing 01 concession bullhe dollar amount of any adjustment should approximate the markel's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICA nON CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in Ihe appraisal report is subject 10 the following conditions: 1. The applaiser will not be responsible tor maUers of a legal nalure that affecl either Ihe property being appraised or the title to it. The appraisel assumes that the IllIels good and marketable and, Iherefore, will nol render any opinions about the title, The property Is appraised on Ihe basis of it being under responsible ownership. 2. The appraiser has provided a skelch in the applaisallepolt to show approximate dimensions of Ihe improvements and Ihe skelch Is included only to assist the reader of the report In visualizing the property and understanding the appraiser's determination of its size. 3. The applaiser has examined Ihe available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noled In Ihe appraisal report whether Ihe subject site is localed in an identified Special Flood Hazald Asea. Because the appraiser is nol a surveyor, he or she makes no guarantees, express or implied, regarding this determinalion. 4. The appraiser will not give testimony Of appeal in courl because he 01 she made an appraisal of the properly in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimaled the value of the land in the cost approach at its highest and best use and Ihe improvemenls allheir conlributory value. These separate valuations of the land and improvements must not be used in conjunction with any olher appraisal and are invalid jf they are so used. 6. The appraiser has noted in the appraisalleport any adverse conditions (such as, needed repairs, depreciation, Ihe presence o( hazardous wastes, toxic substances, etc. ) observed during Ihe inspection of Ihe subject property or that he or she became aware of during the normal research involved in performing the appraisal, Unless otherwise stated in the appraisal report, the appraisel has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the plesence of hazardous wastes, loxic substances, etc. ) that would make Ihe property more or less valuable, and has assumed that Ihere are no such condilions and makes no guarantees or warranlies, express or Implied, regarding the condition of Ihe properly. The appraiser will nol be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is nat an eKpert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the prop8fty. 7, The appraiser oblalned Ihe Information, estimates, and opinions Ihat were expressed in the appraisal reporl from sources Ihat he or she considers 10 be reliable and believes Ihem 10 be true and corlect. The appraiser does not assume responsibility for Ihe accuracy of sllch items Ihat were furnished by other parties, 6. The appraisel will not disclose the conlenls of the appraisal report except as provided for in the Unifolm Standards of Professional Appraisal Practice. 9, The appraiser has based his or her appraisal repolt and valuation conclusion for an appraisal thai is subject 10 satisfaclory completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. T~e appraisel must provide his or her plior wrillen consent before the lenderlclient specified In Ihe appraisal repOlt can distlibute the appraisal report (including conclusions about the properly value, the appraiser's identity and professional designations, and references 10 any professional appraisal organizations or Ihe firm with which the appraiser is associated) to anyone other Ihan Ihe borrower; the morlgagee or its successors and assigns; the mortgage insurel; consultants; prolessional appraisal organizalions; any state or federally approved financial institulion; or any department, agency, or instrumentality of Ihe Uniled States or any stale or Ihe Districl of Columbia; except thaI Ihe lender/client may distlibute the property description section of the reporl only to dala collection or reporting selvice(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appralsat can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media, Freddl, Mac Form 439 6.93 Page 1 of2 Fannie Mae Form lOO4B 6.93 FileNo. 01-0415 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched Ihe subject market area and have selected a minimum of Ihree recent sales of properties mosl similar and proximate to the subjecl properly for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate 10 reflectlhe market reaction 10 lhose lIems of significant variation. If a significant item in a comparable properly is superior 10 , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significantUem in a comparable properly is inferior la, or less favorable than the subject property, I have made a positive adjustmenlto increase the adjusted sales price of lhe comparable. 2. I have faken inlo consideration the factors that have an Impact on value In my development of the estimate of market value In the appraisal report. I have nol knowingly withheld any slgnlficanllnformallon from the appraisal report and I believe, 10 the besl of my knowle<lge, that all statements and infocmation in the appraisal repoct are true and correcl. 3. I stated in the appraisal report only my own personal, unbiased, and prOfessional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in Ihis form. 4. I have no presenl or prospective interest In the property lhat is the subject to this report, and I have no presenl or prospective personal interest or bias wllh respect to Ihe parlicipanls In the transaction. I did not base, ellher partially or completely, my analysis an~/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or nalional origin of eUher the prospective owners or occupants ollhe subjecl property or of the present owners or occupants of the properties In the vicinlt~ of the subject property. 5. I have no present or contemplated future interest In the subject property, and neither my current or future employment nor my compensation for perlocming this appraisal is contingent on Ihe appraised value of the p<operty. 6. I was not required to report a predelermined value or direclion in value that favors the cause of the client or any related party, Ihe amount of Ihe value eslimate, Ihe attainment of a specific result, or the occurrence of a subsequenl event in order to receive my compensalion and/or employmenl for performing the appraisal. I did not base the appraisal report on a requested minimum valualion, a specific valuation, or the need 10 approve a specifIC moclgage loan. 7. I performed Ihis appraisal In conformity with the Uniform Standards of Professional Appraisal Praclice that were adopled and promulgated by the Appraisal Standards Board of The Appraisal Foundation and thaI were in place as of Ihe effecllve date of this appraisal, with the exceplion of the departure provision 01 those Slandards, which does nol apply. I acknowledge that an eslimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noled In the neighborhood section of this report, uniess I have otherwise stated in the reconcitiation section. 8. I have personally inspecled Ihe interior and exterior areas of the subject property and Ihe exterior of all properties listed as comparables in Ihe appraisal report. I further certify that I have noted any apparent or known adverse conditions In the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions In my analysis of Ihe property value to Ihe extent that I had market evidence to supporlthem. I have also commented about the effect of the adverse conditions on the markelabilily of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forlh in Ihe appraisal reporl. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specilic tasks performed by lhem in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the lasks. t have not aulhorized anyone to make a change 10 any item in the report; Iherefoce, if an unaulhorized change is made to the appraisal reporl, I wUl take no responsibility toc il. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she cerlifies and agrees tha\: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with Ihe slatements and conclusions of the appraiser, agree 10 be bound by Ihe appraiser's certi.fications numbered 4 through 7 above, and am taking fuli responsibility for lhe appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 263 Lincoln Street, Car"sle~ 17013 APPRAISER: SUPERVISORY APPRAISER (only If required) .-" --.. -::~,- ~ L) Signalure: __/ ~- ~-I 2---'1-7 Name: Steven W. Barrett, SRPA, SRA Date Signed: 5129/200j State Certification #: GA.000298-l or State License #: RB-026921-A State: PA ExpIration Dale of Certification Of License: June 30, 2001 SkJnature: a~aA/d.~ Q, /)v71A* Name: Cassandra J. Crockett t/ _ Date Signed: 5/29/2001 State Certification #: Rl-001348-l or Stale License #: State: P A Expiration Date of Certification or License: June 30, 2001 [J Old 00 Did Not Inspect Properly Certllled ResIdential Appraiser Freddlp Mac Focm 439 6-93 Certified General Appraiser Page 2 of 2 Fannie Mae Form 1004" 6-93 ,.'-PIONEER a Investments' May 7, 2001 James D Flower, Jr. Saidis, Shuff, Flower & Lindsay 26 West High Street Carlisle, PA 17013 REFERENCE: Pioneer Fund AlC #001 0902247876 Fred L Nickey Dear Mr. Flower: I am writing in response to your recent correspondence regarding the above referenced account. Thank you for taking the time to notify us of the death of Fred L Nickey. Please extend our belated condolences to the family. The account is registered as above, to Fred alone and is the only account found for the client. The value of the account on March 4,2001 was $33,323.58. This information may be needed for tax reporting purposes and does not necessarily reflect the value of the account upon action. Shares are acted upon at the net asset value in effect the request is received in good order. Before we can divide the account between the two executors, Pioneer requires the following: . A signature guaranteed letter of instruction from each executor, informing Pioneer what should be done with the account. Their signatures must be guaranteed on the letter itself by an "eligible guarantor" (definition enclosed). Please note that Pioneer does not accept notarization by a notary public as an alternative to a signature guarantee. . A completed account application for each new account. I have enclosed two applications for your use. We will process the request on the day we receive the required items. I have enclosed a postage- paid reply envelope for your convenience. Pioneer Investment Management Shareholder Services. Inc. 10235 Regency Circle, Suite 202. Omaha, NE 68114-3745 T 01. 402.39()'9006 Fax 402.392.3104 ~ Member of the UniCredito Italiano Banking Group, Register of Banking Groups. " .-P.IONEER a Investments" If you have any questions, please feel free to contact our Customer Service Department at 1-800- 225-6292, 7:00 a.m. to 8:00 p.m. Central Time, Monday through Friday. Sincerely, ~J~ Teresa LaChapelle Legal Correspondent Enclosures 010282152551 Pioneer Investment Management Shareholder Services. toc. 10235 Regency Circle. Suite 202. Omaha. NE 68114-3745 Tel. 402.390-9006 Fax 402-392-3104 "Member of the UniCredito ttaliano Banking Group, Register of Banking Groups. ~ DELAWARE~ INVESTMENTS /1141' 2 S 2- lJ~ ,- May 10.2001 James D, Flower Jr. Law Office of Said is. Shuff. Flower & Lindsay 26 W. High St. Carlisle. PA 17013 Re: Delaware Balanced Fund A Class #02-5022261326 Fred L. Nickey Dear Mr. Flower: I am truly sorry to learn of the death of Fred L. Nickey. Please convey our condolences to the family on behalf of Delaware Investments. I received your request for the date-of-death balance of the account listed above. as well as to liquidate and transfer the account.. I will be glad to provide you with the following information. Since the date of death, March 4. 200J was a Sunday; the date of death values is as of Friday. March 2. 200 I. On that date, Mr. Nickey owned 3.9 t 5.8 J shares of the Delaware Balanced Fund A Class. The net asset value of the Fund on that day was $16.72. Thus. the value of this account on the date of death was $65.472.46. Thank you for enclosing the certified court document evidencing the appointment of Terry Lee Nickey and Fred L. Nickey .Ir. as the representatives of Fred L. Nickey's estate. dated March 14, 2001. For your information, this document will be valid until June 14,200 I. However, in order to comply with your request. we kindly ask for your additional assistance. We ask that the representatives of the estate have their signatures guaranteed on the enclosed photocopy of your request. A signature guarantee can be obtained from a bank or brokerage firm where an account is maintained. We are unable to accept a notarization by a notary public in place of a signature guarantee. because it does not provide us with the complete legal protection that is necessary to process this type of transaction. I have enclosed a postage paid envelope for your return mailing convenience. Also. there are 2,044.000 certificate shares tl1at are outstanding from the account. We suggest using certified or registered mail when returning shares to our office. If you are unable to locate the shares. we suggest you contact our office at your earliest convenience. A stop transfer will be placed on the shares and the appropriate forms will be forwarded to you that are needed in order to secure replacement of the certificate shares. A premium. based on $20.00 per $1.000.00 of the value of the issued shares may apply. Thank you for your assistance. If you have any questions. please feel free to contact Our Service Center using the toll-free nllmber listed below. One of our representatives will be happy to assist you. Sincerelv. ~- ~~p / ./~ rrie A. Bateman II Client Service Representative cc: George Sneed. Tucker Anthoi1Y Inc 1818 Marke, S""e" Philadelphia, PA 19103-3682 . Nationwide: 800-523-1918 . Philadelphi", 255-1241 " ,~ Prudential .- Prudential Mutual Fund Services llC P.O. Box B09B. Philadelphia. PA 19101 July 25, 2001 Saidis, Shuff, Flower & Lindsey James D Flower, Jr. 26 W High 5t Carlisle PA 17013 Reference # 0120HA03329632 Account # 03800580399 Dear Mr. Flower: I am responding to your recent inquiry regarding the value for the Prudential Global Growth Fund, Class B account registered to Frederick L Nickey. As Mr. Nickey's date of death (March 4,2001) was a non-business day, I have provided you with the values of the investment on both March 2, 2001 and March 5, 2001, The values of the Prudential Global Growth Fund, Class B were as follows: f!jg Balance' Date Shares 03/02/01 03/05/01 663.279 663.279 14.14 14.27 $9378.76 $9464.99 *The account balance is determined by multiplying the total number of shares in the account by the Net Asset Value (price per share of the fund). Please keep in mind that the Net Asset Value of the fund fluctuates on a daily basis and therefore, the account value will also fluctuate daily. I trust that this information has been helpful. Should you have any questions regarding this account, please feel free to write us at the above address or call our Customer Service Division at 1-800-225-~ from 8:00 AM. to 8:00 P.M. Eastern Time, Monday through Friday. 1~6:;> Sincerely, .' m,M&rBank July 20, 2001 RE: Estate Search The Estate of: Date of Death (D.O.D.) FRED L. NICKEY 3-4-200] To Whom It May Concern; Identified below is the account information requested. 1. M&T Bank accounts in which the decedent's name appears; Account Type Account Number Account Title Opening Branch D.O.D. Accrued Interest Balances (Includes Accr. Int.) $9,235.55 $.00 $6,064.99 $.74 CHK CHK 2676031079 2671054183 FRED L. NICKEY FRED L. NICKEY 4319 4319 2. Loans, Mortgages, or other obligations titled in the decedent's name Account Number Amount Owed Account Description No Safe Deposit Box titled in the Decedent's name existed at our office. If you have any questions about the information provided, please contact our Records Department at (716) 635-40 I 0 or \-800-724- 2440 outside of the Buffalo, NY calling area. Thank you. Sincerely, M&T BANK CORPORATION BY: ~A A:"':A~P Authorized Signature ?it' ~('~/,,,, DATE: 7 / ~O )0 ) I I Manufacturers and Traders Trust Company. 1100 Wehrle Drive, P.O. Box 701, Buffalo. NY 14240-0701 f1\~ ~ Merrill Lynch Private Client Group 214 Senate Avenue, Suite 50 I P.O. Box OSlO Camp Hill, Pennsylvania 17001-OS10 717 975 4600 BOO 937 0735 " July 20, 2001 James D. Flower, Jr. Saidis, Shuff, Flower & Lindsay 26 West High Street Carlisle PA 17013 RE: Estate of Fred L. Nickey Date of Death 03/04/2001 Merrill Lynch CMA Account #872-36708 Dear Mr. Flower: With reference to your letter concerning the Estate of Fred L. Nickey our records indicate that this account was opened on 01/25/1985 in the name of Fred L. Nickey and Doris J. Nickey, Joint with Rights of Survivorship. Upon the passing of Doris N. Nickey, the account was re-titled to read: Fred L. Nickey and Terry L. Nickey JTWROS - this was done on 09/03/1999. I have included with this letter a listing of assets held jointly on 03/02/2001 and 03/05/2001. Should you require any additional information, please do not hesitate to contact me. Sincerely, alu~LWr Parker H. Kuhns II Vice President and Senior Financial Advisor PHK:emm enc: Th", intormalion sellonh herein was obt3ined from sources which we believe reliable. bUt we do not ~uaranlee its accuracy. Neither the information. nor any opinion expressed. constitutes a solicitalion bv usof Ihe purchase or saJe 01 any securilits or _ mmmodilies, Prinled in USA. Private Client Group ~ Merrill Lynch 214 Senate Avenue. Suite 501 P.O. Box 0810 Camp HIli. Pennsylvania 17001-0810 7179754600 800 937 0735 " l oQ., L p-I)):;' .\'0-1' (\(1 .J-P / WYPT. WAYPOINT FINL CORP Date High Price 03/05/2001 10.063 03/02/2001 9.938 Historical Pricing Inquiry Low Price 9.844 9.813 Close Price 10.063 9.875 Cusip: 946756103 Volume 167900 177400 1,150 shares MDGRX . MERRILL LYNCH NATURAL RES TR Date Bid Price 03/05/2001 21.630 03/02/2001 21.290 Cusip: 589914407 Offer Price 22.830 22.470 164.0150 shares In addition t:o the assets listed above, we were also holding the following money market: baJ.ances: Merrill Lynch Banking Advantage Cusip #990286916 $2,529.00 CMA Money Harket Fund Cusip #989996913 $39,900 Tht' inl"rm':lIiun Sf't forth ht'n-rn W.:J$ ,lhlaint'd lrum "'lureI'!; ,,'hidl Wt' tIl'Jioe\'" reJiilbt~.. WI we dUII"l l(l.aafl\l\"'.~ its <>\:curM:)'. ~ilh'"f 1I~ >l\hlfmirtitm. Ilur any 'lpinion t'xfJrt'l'iM'd. nm~lilUlt~ a ",.ficllallnn hy us 'Illhl' purchas.. IIr ""J~ "I 'lny Sl'Curilte:lnr ""mltl<..hli...,.,.l'ril;\ll'llinl::Y.. Historical Pricing Inquiry ,126F3 - CRUMI MAE INC Cusip: 226603108 224 shares . - High Price Low Price Close Price Date Volume 03/05/2001 .150 .720 .730 564200 03/02/2001 ,750 .730 .750 78800 , 13C7 4 - CRUMI MAE INC Cusip: 226603306 6 shares ,j Date High Price Low Price Close Price -:7 ~ &,.j Volume 03/05/2001 7.470 7.460 7.460 , . 1400 03/02/2001 7.600 7.460 .. 7.460 .--, f.. '" 600 ( .'1 ft 1.;(, ~'7 ;-:'C ....' c:.' ___ I ' J 13DR3 - CRUMI MAE INC Cusip: 226603405 13 shares Date High Price Low Price Close Price Volume 03/05/2001 8.500 8.000 8.450 19200 03/02/2001 9.140 8.000 8.010 11800 30935 - FULTON F1NL CORP PA Cusip: 360271100 174 shares Date High Price Low Price Close Price Volume 03/05/2001 20.893 20.714 20.714 46200 03/02/2001 20.833 20.357 20.774 80850 38457 - INDUSTRIAL HLDGS INC Cusip: 456160100 200 shares Date High Price Low Price Close Price Volume 03/05/2001 1.625 1.438 1. 625 13600 03/02/2001 1.750 1.500 1.563 14400 64AAO - ROYAL DUTCH PETE CO Cusip: 780257804 100 shares Date High Price Low Price Close Price Volume 03/05/2001 59.700 58.550 59.530 1824000 03/02/2001 59.800 58.860 59.540 1390200 66228 - SPRINT CORP Cusip: 852061506 100 shares Date High Price Low Price Close Price Volume 03/05/2001 23.320 22.200 22.4 70 6022000 03/02/2001 23.500 21.850 22.050 8004000 70969 - SPRINT CORP Cusip: 852061100 200 shares Date High Price Low Price Close Price Volume 03/05/2001 21.990 21.400 21.430 3252100 03/02/2001 21.940 20.700 21. 720 3005700 80479 - WASHINGTON REAL ESTATE INVT Cusip: 939653101 100 shares Date High Price Low Price Close Price Volume 03/05/2001 23.250 22.950 23.160 63700 03/02/2001 23.000 22.610 22.980 81800 '" HBYE4 - XEROX CR CORP Date 03/02/2001 Cusip: 983931BA3 High Price Low Price 66.625 62.875 Maturity: 1/17/12 Close Price 66.625 Coupon: 7.2 Volume 70000 40,000 bonds "\~ f ->.., ... 'il ". rG~ , ij.'\j'b '0-7\ . \., .,. _.f,'" ,.", ,', JUL-23-2GGl 113: 3G ?R STRT~ EMPLOYEES CU 717 783 9251 P.G1/01 PSEC4; the "nincll' link.. May 11, 2001 Account # 0196142822 .' JAMES D. FLOWER JR 26 WEST HIGH ST CARLISLE. PA 17013 0..... MR. FLOWER: The following is the SellUS of FRED L. NICKEY', account with PSECU IS oflne dale of <lnlh. Joint Owner's Name Dale Established Dale of o..ath Dmt of B ir1h TERRY l. NICKEY, ADDED 09081999 AS JOINT TENANT WiROS 04CJJ19S7 03042C~\ 08131923 SIIan:(s) ~11r Sham (51) MoneyHalldler Share:! (54) The dividend c3I'lled from JanWlr)! !, 200 1 through rile dire of death was 5S7.40. The decedent had no 10,,", Wilh us. We do not have safe deposit boxes for our members. Balance 53.:50.5S 0.00 Ac~ruld Dividend 50.90 0.00 To liquidate this aeeoun~ we need thejoult owner, Teny L. Nick<y to .ill" and date the enclosed Autho,;:a/iOn ro Close Accounr form. If you have any questions, plaase call 234-8484 in Harrisburg or our toll-free number. (SOD) 237-7328. At the m.nu prompt. en",r 6 and men extension 22:27. Sincerely, Meacie Fairfax Member Service R.p_litive Finance SlIPPor! Unit ........VLV_IA STATS SM"LO'I"U. CMDlT UNIO" M~ln AUareu: '1 crealt Union roat.... H.n1aDutg. FJA 171100ztto. (117) 23'-8"&4' (80C) 237-7321 fIAillflng Add"": P.O. Box e7013, MarnlDurg. ~A lT100-T013. (711) l'Tr..2,OO (TOO). {GOO) 4TZ-1$GT (TOO) w.c Add.....: www.~c:"',COft'l . tIMnII....,IJ ....., Ul' toll.. tIy.. "'-'1 CNlII: Ul'don .....ldIInIdall. TOTAL 1".'31 . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: ~(! cl L /1/ t CK ey I Date of Death: /VlQrGlt ~t 2-00 I Estate No.: ;)001- ooa~'f Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration of the estate is complete: . Yes .JXl No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. \'::") ~( X. ~~ .ft Signature hed. L NICJ(~ ..Tor Name Date: ;;1../'1105' C'.~' 308' E Co.rhe/LSf SAtfflMSpUf9 714 Address I '1;J...~ 7 ( '-7f 7) S--3;L - </969 Telephone No. Capacity: ~ Personal Representative o Counsel for personal representative uA . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f D d t Fred L. Nickey alkla Frederick L. Nickey, Sr. ame 0 ece en : Date of Death: March 4, 2001 Estate No.: 21-01-0264 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Ves 0 No ~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: {, 0 ? 3. Ifthe answer to No. I is Ves, state the tollowing: a. Did the personal representative file a final account with the Court? Ves 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Ves 0 No 0 D 02-08-05 ate: c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk ofthe Orphans' Court and may be attached to this report. ~ ~ I" .' 4J)~O Sign ture mes D. Flower, Jr, Esquire Name 26 West High Street Carlisle, P A 17013 Address (",J (.') 717-243-6222 Telephone No. Capacity: 0 Personal Representative o Counsel for personal representative ~ REV.151IllEXI6-DO) REV-1500 '* COMMONWEALTH OF , PENNSYLVANIA . DEPARTMENT OF REVENUE DEPT. 280601 _ . . HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 01 0264 COUNTY CODE YEAR NUMBER I- Z W C W U W C DECEDENT'S NAME (LAST. FIRST, AND MIDDLE INITIAL) Nickey, Fred L. alkla Frederick L. Nickey, Sr. ___________n_ _ _______n_______ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 03/04/2001 107/18/1923 ~- (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 196-14-2822 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w ,., :::t~cn ,,0:'" w"-" ",00 ,,0:-' "-,,, "- " o 1. Original Retum o 4. Limited Estate o 6. Decedent Died Testate (Atlach copy of Will) D 9. Litigation Proceeds Received o 2. Supplemental Return D 4a. Future Interest Compromise (dale of death after 12-12.82) D 7. Decedent Maintained a Living Trust (Atladl copy 01 TI\JSI) D 10. Spousal Poverty Credit (dale of death between 12-31.91 and 1-1-95) D 3. Remainder Return (dale 01 dealh prior 10 12.1H2j o 5, Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Atlach Scl1 0) ,., z w o z o "- '" w 0: 0: o " THIS SECTION MUST BE COMPLETED, AL~ COl\lUiiSPONDENCa /liND CONflDENllA~ TAX INFORMATION SHOU~ liE Dll\ECTaD TO: COMPLETE MAILING ADDRESS 26 West High Street Carlisle, PA 17013 NAME James D. Flower, Jr., Esquire._ FIRM NAME (If Applicable) Saidis, Shuff, Flower & Lindsay -tELEPHONE NUMBER' (717) 243-6222 , z o 5 ::l l- ii: < u W 0:: 1. Real Estate (Scheduie A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship 4. Mortgages & Notes Receivable (Schedule O) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (1) (2) 2,454.32 (3) ,:,::'1 {4} {5} 13,202.05 C') (6) _..1 {I} 6. Jointly Owned Property (Schedule F) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule Gor L) 8. Total Gross Assets (total Lines 1~7) (8) 15.00 0.00 15,656.37 9. Funeral Expenses & Administrative Costs (Schedule H) (9) (10) 10 Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11, Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) (11) (12) (131 15.00 15,641.37 0.00 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made {Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (141 15,641.37 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o !;( ~ ::l a. :=; o u g 15, Amount of Line 14 taxable atlhe spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .0 (15) 15,641.37 x.o 45 (16) 703.86 16. Amount of Line 14 taxable at lineal rate x 12 (H) 17. Amount of Line 14 taxable at sibling rate x 15 (18) 18. Amounl of Line 14laxable at collateral rate 19. Tax Due (19) 703.86 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > Sa SURa TO Al!IllwEil ALL QUESTlO S' ON RevERSE.:SIl~E Al!ID' RECHECK M/liTH " < JJ Decedent's Complete Address: STREET ADDRESS 250 Lincoln Street CITY Carlisle STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2 Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 703.86 Total Credits (A + B + C) (2) 0.00 3. InteresUPenalty if applicable D. Interest E. Penalty 4. TotallnteresUPenalty ( D + E ) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (3) (4) (5) (5A) (5B) 5. If Line 1 + Line 3 is greater than line 2, enter the difference. This is the TAX DUE. 703.86 A Enter the interest on the tax due. B. Enter the total of Line 5 + 5A This is the BALANCE DUE. 703.86 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................ .. ................ 0 [K] b. retain the right to designate who shall use the property transferred or its income; .......... ...................... D [li] c. retain a reversionary interest; or ...................... ............................................................... ...... ........................... D [i] d. receive the promise for life of either payments, benefits or care? .................................................................... D [iI 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. .. .. ......................................"''''............... ..................................... 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ...... D [i] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....... ........."'............................................. .............................. D ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penaRies of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best 01 my knowjedge and belief, it is true, correct and complete Declaration of preparer olher than the personal representalive is based on all information of which preparerhas any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDREi?~L2L~ 720 North West Street, Carlisle, PA 17013 J-IGN~' PREPARER~ANREPRE~ATIV.E. A RESS 2 West High Street, Carlisle, PA 170 .. DATE -< /L-?J-c;>.s= . DATE ;}.-ID -O~- For cates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 PS. 9g116 (a) (11) (i)l. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1,1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty"one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child IS 0% [72 P.S. 99116(a)(1.2)I. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116{1.2) [72 P.S. 39116(a)(1)]. The tax rate imposed on the net vaiue of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(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. REV-"03 EX+ 16-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Fred L. Nickey, a/k/a Frederick L,Nickey, Sr. FILE NUMBER 21-01-0264 All property Jointly-owned with right of sUlVivorship must be disclosed on Schedule F, ITEM NUMBER ,. DESCRIPTION 54 shares of Prudential Financial, Inc., Account No. 0027-77280. Actual liquidation value VALUE AT DATE OF DEATH 2,454.32 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert addilional sheets oflhe same size) 2,454.32 REV-150B EX+ (6-9B) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Fred L. Nickey a/k/a Frederick L. Nickey, Sr. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. FILE NUMBER 21-01-0264 ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Certificate of Deposit #00161293533, Waypoint Bank. Actual liquidation value 13,202.05 TOTAL (Also enter on line 5, Recapitulation) $ 13,202.05 (If more space is needed, insert additional sheets of the same size) REV.1511 EX. 112."1* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Fred l. Nickey a/k/a Frederick L. Nickey, Sr. Debts of decedent must be reported on Schedule l. FILE NUMBER 21-01-0264 ITEM NUMBER A. DESCRIPTION AMOUNT FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Persona! Representative(s) Social Security Number{s)/EIN Number of Personal Representalive(s) Street Address City Stale Zip Year{s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City Stale .Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Register of Wills, fee to file Supplemental Inheritance Tax Return 15.00 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 15.00 REV-1513 EX+ (9-00) '* SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fred L. Nickey a/k/a Frederick L. Nickey, Sr. FILE NUMBER 21-01-0264 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSONIS) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 la) 11.2)] 1. Fred L. Nickey, Jr, 308 East Garfield Street, Shippensburg, PA 17257 Son 7,820.68 2. Terry Lee Nickey, 720 North West Street, Carlisle, PA 17013 Son 7,820.68 15,641.37 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128.0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 __u._u 101<1 ESTATE INFORMATION: SSN: 196-14-2822 FILE NUMBER: 2101-0264 DECEDENT NAME: NICKEY FRED L DATE OF PAYMENT: 02/16/2005 POSTMARK DATE: 02/16/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/04/2001 NO. CD 004953 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $300.01 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2613 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $300.01 GLENDA FARNER STRASBAUGH REGISTER OF WILLS COMMONWEAlTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX{11-961 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT TERRY LEE NICKEY 720 NORTH WEST STREET CARLISLE, PA 17013 ___n___ told ESTATE INFORMATION: SSN: , 96-14-2822 FILE NUMBER: 2101-0264 DECEDENT NAME: NICKEY FRED L DATE OF PAYMENT: 02/16/2005 POSTMARK DATE: 02/16/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/04/2001 NO. CD 004952 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $403.85 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 375 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $403.85 GLENDA FARNER STRASBAUGH REGISTER OF WILLS Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 2/02/2005 FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 RE: Estate of NICKEY FRED L File Number: 2001-00264 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/04/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~=~~ REGISTER OF WILLS cc: File Personal Representative(s) Judge c) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JAMES D FLOWER JR ESQ SAIDIS ETAL 26 W HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-18-2005 NICKEY 03-04-2001 21 01-0264 CUMBERLAND 101 REV-1547 EX AFP (03-05) FRED L Amount Remitted I--J MAKE CHECK PAYABLE AND REMIT PAY~ENT REGISTER OF WILLS CUMBERLAND CO COURT-HOUSE CARLISLE, PA 17013 c..) CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~!V-~l;"Yf.WI'.'rd'~~1f'!;'.Wlltn!t.W.!MrtArf~~.flY.lWl1lY!!M!ttr~.~~W~m:y.07r.............. ... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NICKEY FRED L FILE NO. 21 01-0264 ACN 101 DATE 04-18-2005 TAX RETURN WAS: (X) ACCEPTED AS FILED CHANGED NOTE: I~ an assessmen~ was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) lb. Amount of Line 14 taxable at Lineal/Class A rate (lb) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 304,386.62 X 045 = 13,697.40 .00 X 12 = .00 .00 X 15 = .00 (19)= 13,697.40 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) b. Jointly Owned Property (Schedule F) (b) 7. Transfers (Schedule G) (7) 8. Total Assets NO. 01 .00 2,454.32 .00 .00 13,202.05 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 15.00 .00 (11) (12) (13) (14) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 15,656.37 ]5 00 15,641.37 .00 304,386.62 t"AYMI:NI K~"-~.Lrl n--...rnll"'T {+ J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-04-2001 AA496669 644.74 12.1250.00 08-28-2001 CDOO0208 .00 98.82 02-16-2005 CD004952 .00 403.85 02-16-2005 CD004953 .02- 300.01 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-17-2005 TOTAL TAX CREDIT 13,697.40 BALANCE OF TAX DUE .00 INTEREST AND PEN. 114.87 TOTAL DUE 114.87 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1.1 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) APR 2 6 2005 RESERVATION: Estates of decedents dYing on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. ' PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAVMENT: REFUND ( CR) : Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan"s Court citation. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-l3l3l. Applications are available online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Department"s 24-hour answering service for forms orders: 1-800-362-2050j services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this NDtice may object within 60 days of the date of receipt of this nDtice by filing one of the following: A) PrDtest to the PA Department of Revenue, Board of Appeals. VDU may Dbject by filing a prDtest Dnline at www.boardofappeals.state.pa.us on or before the expiration Df the sixty-day appeal period. In order for an electronic protest to be valid, YOU must receive a confirmatiDn number and prDcessed date from the Board of Appeals website. Vou may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, HarriSburg, PA 17128-1021. Petitions may nDt be faxed. B) Election to have the matter determined at the audit of the accDunt Df the personal representative. C) Appeal to the Orphans" Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing tD: PA Department of Revenue, Bureau of Individual Taxes, ATTN: PDst Assessment Review Unit, P.O. Box 280601, HarriSburg, PA 17128-0601 Phone (717) 787-6505. See page 5 Df the bDoklet "Instructions for Inheritance Tax Return for a Resident Decedent.. (REV-150l) fDr an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENAL TV: The 15% tax amnesty non-participation penalty is cDmputed Dn the tDtal of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you WDuld appeal the tax and interest that has been assessed as indicated Dn this notice. Vear i982 1983 1984 1985 1986 1987 Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day frDm the date of death, tD the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate Df six (6%) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after January 1, 1982 will bear interest at a rate which will vary frDm calendar year to calendar year with that rate annDunced by the PA Department of Revenue. The applicable interest rates for 1982 thrDugh 2005 are: Interest Daily Interest Daily Interest Rate Factor Vear Rate FactDr Vear Rate ~ .000548 'i988-1991 ~:iiiiii'!OT 2ii'Oi --w-- 16% .000438 1992 9% .000247 2002 6% 11% .000301 1993-1994 n .000192 2003 5% 13% .000356 1995-1998 9% .000247 2004 4% 10% .000274 1999 n .000192 2005 5% 10% .000274 2000 n .000192 Daily Factor .000247 .000164 .000137 .000110 .000137 INTEREST: --Interest is calculated as fDllows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest cDmputation date shDwn Dn the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FLOWER JAMES 0 JR 26 WEST HIGH STREET CARLISLE, PA 17013 __nnn fold ESTATE INFORMATION: SSN: 196-14-2822 FILE NUMBER: 2101-0264 DECEDENT NAME: NICKEY FRED L DA TE OF PAYMENT: 04/27/2005 POSTMARK DATE: 04/27/2005 COUNTY: CUMBERLAND DATE OF DEATH: 03/04/2001 NO. CD 005256 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $114.87 I I I I I I I I TOTAL AMOUNT PAID: $114.87 REMARKS: CHECK# 379 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS - Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f D d t Fred L. Nickey a/kla Frederick L. Nickey, Sr. ame 0 ece en : Date of Death: March 4, 2001 Estate No.: 21-01-0264 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration ofthe above-captioned estate: I. State whether administration of the estate is complete: Yes \1] No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 04-29-05 es D. Flower, Jr, Esquire ame 26 West High Street Carlisle, PA 17013 Address 717 -243-6222 Telephone No. Capacity: 0 Personal Representative o Counsel for personal representative ~ BUREAU Of INDIVIDUAl; ,1.00:$ , ItcHERITAHCE TAX DIVISION-__ - - PO lOX 280601 HARRISBURG PA 11128-0601' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1607 EX AFP (03-05) 48 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-31-2005 NICKEY 03-04-2001 21 01-0264 CUMBERLAND 101 AlIOunt R..1 ttood FRED l ORPH~'i\' ,-, JAMES D rn~\rNER JR ES~ SAIDIS ETAl 26 W HIGH ST CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WIllS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your aecount, sub.it the upper portion of this fora with your tax p&yaent. CUT ALONG THIS lINE ~ RETAIN lOWER PORTION FOR YOUR RECORDS ~ ..............................................................................................................., REV-1607 EX AFP (03-05) ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF NICKEY FRED l FILE NO.21 01-0264 ACN 101 DATE 05-31-2005 THIS STATEHENT IS PROVIDED TD ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE MA"ED ESTATE. SHOWN BELOW IS A SUIlI1ARY OF THE PRINCIPAL TAX DUE, APPLICATION Of ALL PAYIlENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PRDJECTED INTEREST FIGURE. DATE OF lAST ASSESSMENT OR RECORD ADJUSTMENT, 04-18-2005 PRINCIPAL TAX DUE: 13,697.40 PAYMENTS (TAX CREDITS), PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ( -) *** SUMMARY OF jAll 005 PAYMENTS *** 04-27-2005 644.74 .00 04-27-2005 114.89- 13,167.55 TOTAL TAX CREDIT 13,697.40 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYIlENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"' (CRI, YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 496669 REV-1162 EX (11-96) RECEIVED FROM: I" ACN ASSESSMENT CONTROL NUMBER AMOUNT ;:- ~_ C;I,'JE F:J {.ff"IE~:'; DJ Ii 1 (j .1 .~; '1 ~~ ~ c~~j() . (;~() ....} L J :~-: ~ t'~! ;....; r ....- t-.., r- ,~- "'r" .:.; : ~~ t.:..:.~ f :.-.. f ~ -: ~,_ ~'-." L" :-- i---t j~ -1(-, 1 - FOLD HERE FOLD HERE - ESTATE INFORMATION: FILE NU._~I?ER;_, tk', " .. ,,:: ,I." ~_... -to.._ '_. -'.~' A ..... l,.,~. '-.; . " 1:..1 ('J ..' 1 {-t .1""'..:.;;."_'1" j _.i \._ -i.~. NAME QF PS.cEp~NT p_ {LJ.I,S,T) '\.it '~_"~ ~:__ i ;-- '~~'" ;.....' L_ (FIRST) (MI) DATE OF PA '(fy1ENT ,':-_'; .I I..,'" i j- .' POSTMARK DATE () /~,-~,('f r l-'({"i~'l(., COUNTY C()r~lDFF;'LnN [. ~'_:~~ . E'~ ~j <4 . TOTAL AMOUNT PAID DATE OF DEATH I <.u:' / L~! () <'~, ~: ~~. C) ti' j C: F{: f.:' E~ '1l;{;(-~'\ /~.. ...../<.:~ lf~~i( L J / ~/ .;:7',-.l{/L,ZA.-:y /2..6'--<-.- ./:I;~~%-c./ ,( j" r: ' .A ',..1-;,'1. ~ .,'./., r '--FlY '. ~7 ~J '~,J RECEIVED BY REMARKS SEAL REGISTER OF WILLS --.-- - ------- -~- - - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE /6-.:2/6~ i FILE NO. 21 01-0264 ACN 01133281 DATE 07-23-2001 REY -1545 EX AFP <09- 0 0) EST. OF FRED L NICKEY S.S. NO. 196-14-2822 DATE OF DEATH 03-04-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT !Xl SAVINGS D CHECKING D TRUST D CERTIF. TERRY L NICKEY 720 N WEST ST CARLISLE PA 17013 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PSECU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent. you were a joint owner/beneficiary of this account. If you feel this information is incorrect. please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pcnnsylv~nia. Questions may be an~wQrQd by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0196142822 Date 09- 08-1999 Established x 3,551.48 50.000 1,775.74 .045 79.91 TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills. Agent". Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x NOTE: If tax payments are made within three (3) months of the decedent's date of death, you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. Tax PART m A. [ CHECK ] ONE BLOCK B. ONLY c. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ~ below. - If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX LINE RETURN - COMPUTATION 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax S. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 S 6 7 X 8 PART @J DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID I $ I TOTAL (Enter on Line S of Tax Computation) Under penalties of complete to the best of .;/VI/.A.A / ~ . TAXPAYER SIGNATURE perjury, I declare that the facts I have reported above are true, correct and my knowledge and belief. HOME ( ) WORK (717) 7<6' 7 - If 35/ TELEPHONE NUMBER ;; /&/()f DATE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JAMES D FLOWER JR ESQ SAIDIS ETAL 26 W HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-18-2005 NICKEY 03-04-2001 21 01-0264 CUMBERLAND 101 . REV-1S47 EX AFP (03-05) FRED L Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WIllS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~IV-~~"Yf.W~.-nJ!~W1.Wm!t.W.!MrtArf.cM!Y."'IlJ.lWl1lYftI'l!'tff~.'X'C[W~AtY.eTr.............. ... DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NICKEY FRED L FILE NO. 21 01-0264 ACN 101 DATE 04-18-2005 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: IS. Amount of Line 14 at Spousal rate (IS) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN 1. Real Estate (Schedule A) (I) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (S) 6. ~ointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets NO. 01 .00 2,454.32 .00 .00 13.202.05 .00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (lU) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule ~) 14. Net Value of Estate Subject to Tax 15.00 .00 Ul) (2) (3) (4) NOTE: .00 X 00 = 304,386.62 X 045 = .00 X 12 = .00 X 15 = NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 15,656.37 15 no 15,641.37 .00 304,386.62 (9)= .00 13,697.40 .00 .00 13,697.40 rAJ"CNJ "~"'~.l.rl l+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-04-2001 AA496669 644.74 12,250.00 08-28-2001 CDOO0208 .00 98.82 02-16-2005 CD004952 .00 403.85 02-16-2005 CD004953 .02- 300.01 BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-17-2005 TOTAL TAX CREDIT 13,697.40 BALANCE OF TAX DUE .00 INTEREST AND PEN. 114.87 TOTAL DUE 114.87 . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) / b ~ c:2/ ~ - y COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT 1 ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX JAMES D FLOWER JR SAIDIS ETAL 26 W HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 10-16-2001 NICKEY 03-04-2001 21 01-0264 CUMBERLAND 101 '* REY-1547 EX AFP U2-DD) FRED L Amount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=lS4-j-Ex--AFP--fi'2-:ooi--Noi"-icE--oF-'rtiHEifiTANcE-yAX-ifppR'A-isEiiENT:--AL1-owANce-oR'------------ ----- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF NICKEY FRED L FILE NO. 21 01-0264 ACN 101 DATE 10-16-2001 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) 105.000.00 .00 .00 .00 127.046.70 78.012.93 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subiect to Tax (9) (10) 18,930.55 2.383.83 (11) (12) (13) (14) NOTE: To insure proper credit to your account 1 submit the upper portion of this form with your tax payment. 310,059.63 2] .314 38 288,745.25 .00 288,745.25 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (1S) .00 X 00 = .00 (16) 288,745.25 X 045 = 12,993.54 (17) .00 X 12 = .00 (18) .00 X 15 = .00 (19)= 12,993.54 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-J 06-04-2001 AA496669 644.74 12,250.00 08-28-2001 CDOO0208 .00 98.82 TOTAL TAX CREDIT 12,993.56 BALANCE OF TAX DUE .02CR INTEREST AND PEN. .00 TOTAL DUE .02CR . IF PAID AFTER DATE INDICATED 1 SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR) 1 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 -------- fold ESTATE INFORMATION: SSN: 196-14-2822 FILE NUMBER: 21-2001- 0264 DECEDENT NAME: NICKEY FRED L DA TE OF PAYMENT: 08/28/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/04/2001 NO. CD 000208 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $98.82 I I I I I , I I TOTAL AMOUNT PAID: REMARKS: TERRY L NICKEY C/O JAMES D FLOWER JR CHECK#104 SEAL INITIALS: PB RECEIVED BY: REGISTER OF WILLS $98.82 MARY C. LEWIS REGISTER OF WILLS I ~ v c a~ STATUS REPORT UNDER RULE 6.12 Name of Decedent: Ff-e.J!", ^'~ Date of Death: '$-Lj-;20o ( Will No. Admin. No.:2~O I -t)O A~ </ Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes No '{ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: ~ e ~~~ 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. Date: ~1.;;t,' - ~/ )~ V) -~.)({f)-("J~ Signature , .J tU4~ 1> /--('D w.u- rJ.r- Name (Please type or print) 3e <I- Lv \ t J-~dr/- ~ Address (- iJ I d- c; 5 - (, r/ ~ A.- Te 1. No. Capacity: Personal Representative V' "Counsel for personal representative (MAH:rmf/AM3) Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 l Date: 2/07/2003 TERRY LEE NICKEY 720 NORTH WEST STREET CARLISLE, PA 17013 RE: Estate of NICKEY FRED L File Number: 2001-00264 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/04/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: /File Counsel Judge