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i ..I 1505611185 REV-1500 Ex""I OFFICIAL use ONLY PA Department of Revenue County Code year Fie Number Bureau of indMdual Taxes PO BOX 280601 INHERITANCE TAX RETURN 21 13 00993 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW i Social Security Number Date of Death MMDOYYYY Date of Birth MMODYYYY 08282013 09241926 Decedent's Last Name Suffix Decedent's First Name M i SIGLER RICHARD E (if Applicable)Enter Surviving Spouse's Information Below Spouses Last Name Suffix Spouses First Name MI SIGLER HEATHER Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW ® 1.Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4, Limited Estate ❑ 4a. Future Interest Compromise(date of ❑ 5. Federal Estate Tax Return Required death after 12-12-82) ® 8.Decedent Died Testate ❑ 7_ Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 10.Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule 0) CORRESPONDENT- THIS SECTION MUST BE COMPLETED,ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: ` Name r Daytime Telephone Number r� LINDA J . LUNDBERG, VP 717-73,9,-2265 m • REGtSMR WILLS USC tJLYti} n O (n rn = C'st First Line M Address r— rV Of m li ' M PNC BANK, NA Cn Second Line of Address - 4242 CARLISLE PIKE r P.O. BOX 308 City or Post Office State ZIP Code DAtE FlLED N CIS CAMP HILL PA 17001-0308 Correspoodenfs e-mail address, LINDA .LUNDBERG@PNC.COM Under penartiese gr ,i e{�pig.that(hie this return,inct ing accompanying schedules and statements,and to the best of my knowledge and belief, It is true,correct '�lbDi}r�t�Sebt re resentative is based on al Information Mwhich re are,has any knowledge. SIGNATU PE N RESPO S LE FO NG RETURN DATE B ADS ice Pre & rust C}ffic V,t2bX SWa,Ata SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505611185 OM46473.000 1505611185 Estate of Richard E. Sigler - Executors (Page 1) Name PNC Bank, NA Address C/0 John Sczepanski, Sr Tax Ofc 1600 Market St-4th Flr Tax Dpt - Philadelphia, PA 19103- Tax ID 22-1146430 i I I I i i i _ . --- 1505611285 REV-1500 EX(Fl) Decedent's Social Security Number Decedent's Name 4IGLER RICHARD F RECAPITULATION 1. Real Estate(Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 200,000 -0 0 2. Stocks and Bonds(Schedule B). . . . . . . . . . . . . . . . . . . . . . . . . 2, 6841731.-14 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C), , - , , 3. 0 .00 i 4. Mortgages and Notes Receivable(Schedule D) . . - . - , - - q. 1,056-76 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E) . , , , , 5. 201799-33 i 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested , , , , 6, 0 -013 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . 7. 101,778-20 I S. Total Gross Assets(total Lines t through 7) , , , , , , , , , , , , , , , , g 1,0081370. 43 9. Funeral Expenses and Administrative Costs(Schedule H). . . . . . . . . . . . . g. 72,397 - 47 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) , , , . , , , , , 10. 1201089- 39 11. Total Deductions(total Lines 9 and 10), , , , , , , , , , , , , , , , , , 11. 1921486. 86 12. Net Value of Estate(Line 8 minus Line 11) , , , , , , , , , , , , , , , , , , , 12. 8151883. 57 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J), , , , , , , , , , , , , , , , 13. 68,874 - 25 14. Net Value Subject to Tax(Line 12 minus Line 13) , . 14. 747,009 .32 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal taxrate,or transfers un�er Sec.9116 (a)...2)x..6 28,798.12 15. 0 .00 16. Amount of Line 14 t xable at lineal rate x.0B 7181211.20 16. 32,319. 50 j 17. Amount of Line 14 taxable at sibling rateX.12 0.00 17, 0-110 18. Amount of Line 14 taxable at collateral rate X.1 5 0.0 0 18. 0 . 00 I 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 321319.50 20. ,FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ I Side 2 1505611285 1505611285 J OM4548 3.000 REV-1500 EX(FO Page 3 File Number Decedent's Complete Address: 21 13 00993 DECEDENT'S NAME SIGLER R C STREETADDRESS 659 WILLOW WAY CUMBERLAND COUNTY CITY STATE ZIP IMECHANICSBURG PA Tax Payments Payments and Credits: 1. Tax Due(Page 2,Une 19) (1) 32,319. 50 2. Credits/Payments A.Prior Payments 281215. 00 B.Discount 1,1485- 001 Total Credits(A+B) (2) 29,700.00 3. Interest (3) 0. 00 4. If Line 2 Is greater than Line 1+Line 3,enterthe difference,This is the OVERPAYMENT. Fill In box on Page 2,Line 20 to request a refund. (4) 0.011 5. If Line 1 +Line 3 Is greater than Line 2,enter the difference.This Is the TAX DUE. (5) 211,19- 50 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 . . . . . . . . . . . . . . . . . . . . . . . . ❑ b, retain the right to designate who shall use the property transferred or its Income . . . . . . . . . . ❑ ❑x o, retain a reversionary interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❑ d. receive the promise for life of either payments,benefits or care? . . . . . . . . . . . . . . . . . . ❑ 2. If death occurred after Dec. 12, 1982,did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X❑ ❑ 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? . ® ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property,which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ® ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Far dates of death on or after July 1,1994,and before Jan.1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse Is 3 percent[72 P.S.§9116 (a)(1.1)(1)]. For dates of death on or after Jan. 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. - For dates of death on or after July 1,2000: • The tax rate Imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)], • The tax rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficlaries is 4.5 percent,except as noted In[72 P.S. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S.§9116(a)(1.3)]. A sibling Is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption, OM4671 ZOO - RE"-15a2 o(.ry2e SCHEDULE A Penns OFR]2 is oFPARTNENr CF REENUE REAL ESTATE INHERITANCE TA%RETURN nESloaNr oFC®ENr ESTATE OF: FILE NUMBER: Richard E Sigler 21 13 00993 All real property owned solely or as a tenant in common must be reported at fair marketvalue.Fair market value Is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge ofthe relevant facts. Real property that is joiatl"wned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's Interest if owned as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH t. 61 Fountain Ave Laporte, Pa 18626 - see attached appraisal by Reeser Appraisals, LLC 200,000.00 TOTAL (Also enter on Line g,Recapitulation.) $ 200,000.00 2w4695 2.000 If more space is needed,use additional sheets of paper of file same size. Main File No.2013-3111 Pa a#1 APPRAISAL OF REAL PROPERTY 11111 HIM II 111ll1111l ll ll l LOCATED AT 61 Fountain Ave Laporte,PA 18626 Deed book 2004 Pg.2443 FOR Estate of Richard Sigler OPINION OF VALUE 200,000 AS OF 8/28/2013 BY Colby E Kolb Reeser Appraisals,LLC 25 West Third Street,Suite 301 Williamsport, PA 17701 (570)36811595 reeserappraisals@gmail.com Form GAN LT—"WinTOTAL"appraisal software by a Is mode,inc.—1-800-ALAMODE t Client Estate of Richard Sigler File No. 2013-311 Pro erty Address 61 Fountain Ave city Laporte County Sullivan State PA Zi Code 18626 Appraiser Colby E Kolb TABLE OF CONTENTS CoverPage ....................................................................................................................................................................................................................... 1 Letterof Transmittal .......................................................................................................................................................................................................... 2 GPResidential .................................................................................................................................................................................................................. 3 GPResidential Certifications Addendum ........................................................................................................................................................................... 6 USPAP Identification ...............................................................................................................:............_............................................. ....... ..... .................. 8 SupplementalAddendum w/sig block ............................................................................................................................................................................... 9 SubjectPhotos................................................................................................................................................................................................................... 10 PhotographAddendum...................................................................................................................................................................................................... 11 PhotographAddendum...................................................................................................................................................................................................... 12 PhotographAddendum...................................................................................................................................................................................................... 13 PhotographAddendum...................................................................................................................................................................................................... 14 PhotographAddendum ..................................................................................................................................................................................................... 15 Comparable Photos 1-3.............................................................................................................................................................................. .....:................. 16 256 Fountain Ave Photos...................................................................................................................................................................................... ....... ...... 17 589 Lake Road Photos...................................................................................................................................................................................................... 18 12 Raspberry Lane photos................................................................................................................................................................................................ 19 BuildingSketch(Page-1)................................................................................................................................................................................................. 20 LocationMap..................................................................................................................................................................................................................... 21 PlatMap............................................................................................................................................................................................................................ 22 Deed........................................................:............................................................:............................................................................................................ 23 Deed.................................................................................................................................................................................................................................. 24 Deed.................................................................................................................................................................................................................................. 25 Taxcard............................................................................................................................................................................................................................. 26 Multi-purpose Supplemental Addendum ........................................................................................................................................................................... 27 EngagementLetter............................................................................................................................................................................................................. 29 Form TOCNP LT—"WinTOTAL°appraisal software by a la mode.inc.—i-B00-ALAMODE i Main File No.2013-3111 Pa a#2 Reeser Appraisals,LLC 25 West Third Street,Suite 301 Williamsport,PA 17701 (570)368-4595 October 20,2013 Estate of Richard Sigler Re: Property: 61 Fountain Ave Laporte,PA 18626 Borrower: Estate of Richard Sigler - File No.: 2013-311 Opinion of Value:$ 200,000 Effective Date: 8/28/2013 In accordance with your request,we have appraised the above referenced property. The report of that appraisal is attached. The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, . as improved,in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements,a locational analysis of the neighborhood and city,and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of the staff if we can be of additional service to you. Sincerely, C."6. K Colby E Kolb License or Certification#:RL139961 State: PA Expires:06/30/2015 reeserappraisals@gmail.com i Factor Appraises,LLC. aln Fpe No 201&�Pam Sigler RESIDENTIAL APPRAISAL SUMMARY REPORT Ratio.: 2013.311 1 Pro a Address: 61 Fountain Ave Ciry'Laporte State:PA Zip code:18626 f Counfirr Sullivan loos:Oncenrificis Deed book 2004 focu 2443 v Assessots Pamoi#: 11-OO5-0054 Tax Yeac 2013 fl.E.Taxes:$2,299 Special Assessmeres:$0 Borrower(If applicable): Estate of Richard Si ler 03 Current Owner of Record: Estate of Richard Slater Occupant: ®Owner ❑Tenant ❑vacant 10 Manufactured Housin Pro'ectT Type: ❑POD E]Condominium ❑Cooperative ❑Olher(descrihe! HOA:$ er ear Jj of month Added Ares Naas Boron hof La odo Ma Refereace: 11-005A054 Ce oTraG: 9601.00 The ose of INS a ralsai s to devel6 an c idled of: Market Value as defined),or other type of vaWe descnbe Trds re_pon reflects the following value(if not Current see comments): ❑Current(the Inspeellon Date Is the Effective Date) ®Retrospective Pros active Z Approaches develo developed this eopraisal: Sal as Comparison Approach N Cost Approach Income Approach See Reconciliation Comments and Scope of Work) WE Pm lights Lientsed, X Fee Shoals Lea acted El Leased f�e fl 00e{describe) SZ Vacancy Use: Estate prpcesonng N a Imendetl Users)(try name or type): Estate of Richard Sigler and StaGay Jaskol with PNC Wealth Manaqemenl Client Estate of Richard Siciler Address' A alser. C2 E Koib Address: 25 West Third Street Suite 301 Wgiiams od,PA 17701 taatiom Urban Su mean X Rural Predominant one-tfiitHousing Present land Use ChangekalalMUse Built up: ❑Over 75% ®25.75% ❑Under 25% occupancy PRICE AGE One-Unit 70% ®Not Ukey oe Growth rate: ❑Rapid ®Stable ❑Slow ®owner 20 $(000) ym) 2-4 Unit % ❑LlkeI. ❑In Process' F Property values: ❑Increasing (K Stable ❑Declining 9 Tenant 80 90 Low 1 MuaWnit % 'To: M DenaraUsr y: ❑MOVI X in Seems ❑Over Supply ®Vacant{6-S%) 350 HI h 90 Cammi � % m Marketing fire: S Under 3 Maw.713-6 Mos. ❑Over 6 Mos. ❑Vacart >5% 170 Pad SO Voters 30%1 w Market Area Boundaries,Descrptlon,and Market Conditions(including support for the above charactedsacs and trends): Bounded to the north by Cold Spring r¢ D�to the south by Fountain Ave,to the east by Founts n Ave and to the west by Route 220 Highway.The market area is favorable as it is located in the Lake Mokoma neighborhood.Lake Mokoma association features a ovate beach roc.buildin and boat dock.The current ta- comers have a share In Lake Mokoma renewed annuadw.which currency access to a beach area nee buddomps.and a boat dock alsona frith arse so of the lake. rc Dlmenslons: .2 acres Site Area: irregular:See deed Zoning Classification: No zoning in Sullivan County as per county assessor Description: Not applicable Zoning Compliance: L Le al ❑Legal nonconforming randiathered Illegal No zoning hie II;FS mousses? Yes ❑No Unknown Have We deurnals been reviewed? Yes -. No Gmurd Reid it licable $ 1 NigiKSt&Best use as irnpmved: Presem use,or ❑CNher use(exPbm) Actual Use as of Effective Date: Residential,present use Use as appraised in this report: dermal resent i Summary of Highest&Best Use: Highest and Best use is the orasent use.which conforms with the neighborhood and market area. O a' Utilities Public Other ProvIderlDescripd00 off eIte Improvements Type Public Private Topography sbpirtg and Flat w Electricity ® ❑ Skeet ® ❑ Size Typical for neighborhood Q Gas ❑ ❑ NA CutbrGutter None ❑ ❑ Shape Irregular, 11- Water x ❑ Sidewa& Nona ❑ ❑ I)mkM$ Adequate 0 Sanitary Sewer❑ Street Lights None ❑ ❑ view Wooded Resid_Water Stan Sewer ❑ Alley None ❑ n Other site elemems: Inside Lot Comer Lot U Cut de Sac ❑Underground Utilities ❑Other describe FEMA ee9 Flood Hazard Area L Yes P9 No FEMA Rood Zone D FEMA Map#NO NOOd map FEMA Map Data NA - Site Cuaanants: Sails oart'a1N wooded wth a smBel stream nmning through,owner stated stream is from water cuimedN. r: '`.feene2lDesedption ExteriorDacdpdon Foundation Semi ❑None ffaling Adeg. #of Units i ❑Amoco FWndatmn Concrete bock Stria NA Area Sq.R. 936 Type BaseE3oard #ef Blade; 1.75 Edeior Walls Vin &Brick Crawl space NA %F rIshed Poet Electric+ Type X Det.❑Ad. ❑ Hoof Surface Com .Shin le Basement Full Ceiling Open Joist i.: Design(style) Cape Cod Gutters&Dwnepls.Aluminum KNpe Sump PumpIg Walls Conc.Block Cooling None .X®Existing❑Propped❑thifEam.Widow Type Doublehu Darnptcess ❑None obs. Row CorK to Cods! m Actual Aye Ts.) 25 stomvS� Screens Setlkmern None Oulde Erthy Yes Other 1 Effective Age rs. 10 Infestation None f Interior Description Appliances Atlk ®None Amershes Car Storage I$None i Priors Wa1ltoWall&Vin Reidgeretor ❑stairs ❑Rreplace(s)# Woodstave(s)# 1 Garage #of cars( Tot.) K Waits D aril RangO'OVen ❑Drop Stair❑Page Attach. _ TmOThish Wood Disposal ❑Scuttle ❑Deck Detach._ w Bath Floor Vinyl Dishwasher X Doorway ❑ Porch Cov.Front&Side BInAn r Bath Wainscot Fiber lass FaNHOCd ® Floor ❑ Fence Carport w Deas 6 anal Microwave []Heated ❑Pool Driveway_ Wasiv r rfnistced surface Gravel 3 Rnished area above grande contains: 6 Rooms 3 806MOMS 2 Baths 1,685 Square Feet of Gross Living Area Above Grade a Additional features: There is nine run throughcgt the house to attach to radiators for hot water baseboard heat 'd the owners at an int in tam as were to than a the heat. w Describe the Cadi➢on of the property(iWadIng physical,becomes ant exNunai oosolescexe): propetlyusina a condtio i well maintained with no areas a of deterred maintenance.Physical depreciations due to normal year and tear.There Is rta functional or ea2emal ob-lescence. eWydomm mm boa a made,be.Rule"may be hIncid pod unmodlnedwUhonvartlen penlaaim,bowevac a b mode iva mast ro aeatawreapea anaaeaeea. mRESIDENTIAL FormGPRES2—"WinTOTAL'appraisal software byaIs mode,Inc.—1800-ALAMODE 312007 ' Fse hb 2ai331i1F �4I RESIDENTIAL APPRAISAL SUMMARY REPORT File No.: 20Sigler 13-311 Myreeearch Odid X did not reveal any prior sales ortrarefers of the subloot property for the three years prior to the effective dale of tips appraisal, Data Source S: Deed _ 0 1st Prior Subject SafelTrurefer Analyss of saMJtranster friendly and/or any current agreement of swelboding: 0 Date: Price: w Stapor S: 0 ltd Prior Sub ac!SNrlFrars(m Dale: r Price: Sourcefs: SALESCOMPARISON APPROACH TOVALUE if tlevelo ed the Sales COm ansonA machwasmtdevelo edforhsap)misal. FEATURE SUBJECT COMPARABLE SALE A 1 COMPARABLE SALE#2 COMPARABLE SALE#3 Address 61 Fountain Ave 589 Lake Road 256 Fountain Avenue 12 Raspberry Lane Laporte,PA 18626 Laporte,PA 18626 Laporte,PA 18626 La orte PA 18626 Pnobdumudy to Subject - - 0.52 miles E 039 miles NE 0.86 miles NE Sale Pdce $ -- $ 174000 $ 21000.0 _$ 229000 Sad Poce/GtA $ /Sq.ft It 1412315 $ -$ 193.011 .B.--- $ 161.271 .ft. Data Soda s MLS Sold W B-67186 MILS Sold WB-55710 MILS Sold W 8-61609 Verification Sources Not applicable Not aoolicable Not applicable VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +- $Adjust, DESCRIPTION +- $Ad UML DESCRIPTION LOS Sales or Final Cash Conventional Cash Concessond _ None None _ None Date of SalaTme NA 07/26/2013 03/08/2011 06/30/2012 Rights Appraised Fee Simple iFee Simple Fee Simple Fee Simple Location Lake Mokoma li Mokoma Lake Mokoma Tenants Hills Site 2 acres -4 acres .10 acres 1,59 acres _ -6 255 New Woods Resid Wat. Wooded Resid. Wooded Lake -2000 Wooded Resid Design 5 le Cape Cod Ranch/Contem or. IS Story Contemporary Carl of Con5fmdUll Frt lAV . Frame/Avg. Frame/Avg. -10000 Frame7Av , -10000 Ago 25 32/Remodeled 65/Remodeled 13 CoMiion Avereepre Inferior +10000 Averarde Superior 3000 Above Grade Tplal JBdl BaUU Total Bdrms Baths +1000 Total Bdrms Serve +500 Total More Baths Room Count 6 3 2 4 2 1 +1 500 3 1 1.1 -3 000 5 2 2 +150 Gross Living Area 1,685 5 .tt. 1 2325 .ft. +6,79 1 088 S .ft. +8,95 1 420 5 ft +3975 Basement 8 TNslced FuII Partial&C.Space Foot Family Room, Fur;Walkout;Bath -1,000 Rooms Below Grade _UnYmished Unfinished 3 Beds Full bath -4,00 2 Beds Rec,ROOm -3,5 Functional UBI' Avera a Average Avera a age Howe DOOIm Electric BBoard FHA/Propane FHA/Oil FHAJOL z EmeW Efficient Hems Woodstove Brick fireplace ins. No woodstove +500 No fireplace *500 G Gamse4ittyport _ No Games No aarag2 Nq q2m age - No garage rc PorefVPe9orTil Ccv.Porch Deck I Someone 3000 DeckBScr.Porch a Shed -500 Lna i a x z a _ 2 Net Ad'u5tment ohl - - + ❑- $ 18 795 -19 7B0 QO Adluatetl Sale Pdce - m d Ca:walaMes $ 192,795 $ 197,955 E 209,220 M Surmnary of Sales Con ramwer Approach The three sales oresentad represent gamoarabk orof.>Qrties in the Lake Mokoma market area within the m past 36 months.These are the best sales with regard to style,see.market ounce,and location.They are all ann's length transactions,Grass living area ad lusted at$15.00 per square foot.Acreage act usted at$4,500.No adi ustment for time is warranted. Sale 1 is a mMemoorery house on lake Road-It was on the market for 78 days,an average marketing time.The style is desirable for situtie floor Ilvrod with two first floor bedrooms.The corBition was inferior as evidenced by prowl fiat photos- ,' Sale 2 is a 1.5 storyhouse on Fountain Avenue which is most onmoarable to the subject.It was on the market for 704 days,as a result of overpricing.The property features a viewof Lake Mokoma suormor to the cabinet. Sale 3 is a conlempomD house on Raspberry lane.This oropartV was the most recent build and features knotty Dine throughout.including pjne cathedral ceilings, .. Thae prince ranged from$193 000 $198 000 to$209,000,reconciled at$200 000. Indicated Value by Sales Com arlson Approach$ 200,000 mRESiDENTIAL Capyril 2eo7byalamode,hc.ThistendMayb erepmdaceouenoers!MhoulwiMnp aims,ion,however,ahmode,0d,emstbeanlamMeMedandnediled Form GPRES2—^WIn70TAL'appraisal software by a la made,Inc.—f-BOD-ALAMODE 312007 � Rte No.2013- 11 P e# Sigler RESIDENTIAL APPRAISAL SUMMARY REPORT FIe NO.: 2013-311 COST APPROACH TO VALUE if developed The—Cost Approach was not developed for this appraisal. Provide adequate information for fornication of the following cost figures and calculations. Support for the opinion of are value(summary of Comparable land sales or other methods for estimafing site value): Multi list search of Laporte sites sold within the past 3 yeas revealed two parabl x ESTIMATED ❑REPRODUCTION OR X REPLACEMENT COST NEW OPINION OF SITE VALUE....—..__—- _$ 30,000 Source of cost data: Marshall and Swift Cost Handbook DWELLING 1,685 5 .Ft.@$ 77.51 ..__ _$ 130,604 0 Quality meng from cost service:Avg. Effective date of cost data: 12/2012 Basement 936 5 .R.@$ 21.11 ...._. _$ 19J59 n Comments on Cost Approach(gross living area calculations,depreciation,etc.): S .Ft.@$ ___$ G 5 .Ft.@$ __$ ' f. $.R.@$ __$ p Wdstove Cov.Porch —_$ 5,000 Gam e/Car on S-F1.@$ —_$ Total Estimate of Cost-New —_$ 155 363 Less Plays! Functional External De reciafion 25.899 _$ 25 899 _lDelpreclatifid Cast of Ira rovements _$ 129,464 "As-is"Value of Site Improvements —.........._ _—_$ 11,000 Estimated Remaining Economic Life d r aired: 50 Years INDICATED VALUE BY COST APPROACH__._....._._.... =f 170,464 x INCOME APPROACH TO VALUE If develo ed The Income A roach was not developed for this appraisal. Estimated Monthly Market Rent$ X Gross Rent Muth ter =$ Indicated value by Income Approach rc Summary of Income Approach(including support for market rent and GEM): a a a w f O U Z_ PROJECT INFORMATION FOR PUDS(if applicable) ❑The Subject is pan of a Planned Unit Development. Legal Name of Project: o Describe common elements and recreational facilities: n Indicated Value by:Sales Comparison Approach$200,000 Cost Approach(if developed)$170464 Income Approach(if develo ed)$ Fl at Reconciliation The pa'son approach and cost approach were developed.The pa' approach represents current market actimby and ures most relied u pon. O g This appraisal Is made®"as Is", ❑ subject to completion per plans and specifications on the basis of a Hypothefical Conditlon that the improvements have been completed, ❑subject to the following repairs or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been completed,❑subject to i the fogovdng required inspection based on the Extraordinary Assumption that the condition or deficiency does not require allocation or repair. O U W K ❑This report is also subject to other Hypothetical Candidate and/or Extraordinary Assumptions as specified In the attached addenda. Based on the degree of inspection of the subject property,as indicated below,defined Scope of Work,Statement of Assumptions and Limiting Conditions, and Appaiser's Codifications,my(our)Opinion of the Market Value(or other specified value type),as defined herein,of the real property that is the subject Of this report is: $ 200,000 ,as of: 8/28/2013 ,which is the effective date of this appraisal. If indicated above,this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions included In this report. See attached addenda. F A true and complete copy of this report caffeine_pages,including exhibits which are considered an integral part of the report.This appraisal report may not be w properly understood without reference to the informallon contained In the complete report. M Attached Exhibits: mo ❑Scope of Work ❑Umlfing CondJCeNficatons ❑Narrative Addendum ®Photograph Addenda ®Sketch Addendum X Map Addenda ❑Additional Sales ❑Cast Addendum X Flood Addendum ❑Mandl.House Addendum ❑Hypothetical Candillons ❑Extraordinary Assumptions ❑ ❑ ❑ 5 Client Contact: Client Name: Estate of Richard Sigler y E-Mail: Address: f APPRAISER SUPERVISORY APPRAISER(if required) or CO-APPRAISER(if applicable) K�� Supervisory or c Appraiser Name: olby E Kolb Ca-Appralser Name: Company: R Appraisal LLC Company: 6 Phone: (570)368-4595 Fax: (570)3684597 Phone: Far. E-Mall: serape (doff it E-Mail: Date of Report(Signature): October 20 2013 Date of Report(Signature): Ucenseor Cerfifcaticn#: RL139961 State: PA License or Cemficaton#: State: Designation: Designation: Expiration Date of Ucense or CeNfication: 06/3012015 Expiration Date of Ucense or Cerificalion: - Inspection of Subject: X Interior 8 Exterior ❑Exterior Only ❑None Inspector of Subject: ❑Interior 8 Exterior ❑Extenor Only ❑None Date of inspector: 10111/2013 Date of Inspection: mRESIDENTiAL Capynghr02nn]byalamAa,nc.This tom,maybe reproduced unmarred vnNwtwolllen permission,bmvaym,,ah moda,nc.must a aclm.ledl and crooned. Form GPRES2—'WmTOTAL'appraisal software by a Is mode,inc.-1-800-ALAMODE 312007 Sigler Assum tions Limiting Conditions its Scope of Work Frolic.: 2013-311 Address: 61 Fountain Ave Ulf.La rte Slate:PA ZIP Code:18626 Clan: Estate of Rlcharc S ter Address: iw.. r—olby E Kolb Address: 25 West Third Street Suite 301 Williamsport,PA 17701 STATEMENT OF ASSUMPTIONS B LIMNING CONDITIONS —The appraiser will not be respons @le for matters of a legal nature that affect either the property being appraised or the title to it.The appraiser assumes that the title is good and marketable and,therefore,will not render any opinions about the title.The property Is appraised on the basis of it being under responsible ownership. y —The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements,and any such sketch is included only to assist the reader of the report In visualizing the property and understanding the appraiser's determination of its she.Unless otherwise Indicated,a Land Survey was not performed. —If so indicated,the appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency(or other data sources)and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area.Because the appraiser is not a surveyor,he or she makes no guarantees,express or Implied,regarding this determination. —The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question,unless speck arrangements to do so have been made beforehand. - -It the cost approach is included in this appraisal,the appraiser has estimated the value of the land in the cost approach at Its highest and best use,and the Improvements at their contributory value.These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid B they are so used.Unless otherwise specifically indicated,the cost approach value is not an insurance value,and should not be used as such. —The appraiser has noted in the appraisal report any adverse conditions(including,but not limited to,needed repairs,depreciation,the presence of hazardous wastes,toxic substances,etc.)observed during the inspection of the subject property,or that he or she became aware of during the normal research involved in performing the appraisal.Unless otherwise stated in the appraisal report,the appraiser has no knowledge of any .. hidden or unapparent conditions of the property,or adverse environmental conditions(including,but not limited to,the presence of hazardous wastes,toxic substances,etc.)that would make the property more or less valuable,and has assumed that there are no such conditions and makes no guarantees or warranties,express or implied,regarding the condition of the property.The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards,the appraisal report must not be considered as an environmental assessment of the property. —The appraiser obtained the information,estimates,and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such Items that were furnished by other parties. —The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of Professional Appraisal Practice,and any applicable federal,state or local laws. —If this appraisal Is indicated as subject to satisfactory completion,repairs,or alterations,the appraiser has based his or her appraisal report and valuation conclusion an the assumption that completion of the improvements will be performed in a workmanlike manner. —An appraiser's client is the party(or parties)who engage an appraiser in a specific assignment.Any other parry acquiring this report from the client does not become a party to the appraiser-client relationship.Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. —The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public,through advertising,public relations,news,sales,or by means of any other media,or by its inclusion in a private or public database. ' —An appraisal of real property Is not a'home inspection'and should not be construed as such.As part of the valuation process,the appraiser performs a non-Invasive visual inventory that is not Intended to reveal defects or detrimental conditions that are not readily apparent.The presence of such conditions or defects could adversely affect the appraiser's opinion of value.Clients with concerns about such potential negative factors are encouraged to engage the appropriate type of expert to investigate. The Scope of Went is the type and extent of research and analyses performed In an appraisal assignment that is required to produce credible assignment results,given the nature of the appraisal problem,the specific requirements of the Intended user(s)and the intended use of the appraisal report.Reliance upon this report,regardless of how acquired,by any party or for any use,other than those specified in this report by the Appraiser,is prohibited.The Opinion of Value that is the conclusion of this report Is credible only within the context of the Scope of Work, Effective Date,the Date of Report,the Intended User(s),the Intended Use,the stated Assumptions and limiting Conditions,any Hypothetical Conditions and/or Extraordinary Assumptions,and the Type of Value,as defined herein.The appraiser,appraisal firm,and related parties assume no obligation,liability,or accountability,and will not be responsible for any unauthorized use of this report or its conclusions. Additional Comments(Scope of Work,Extraordinary Assumptions,Hypothetical Conditions,etc.): 9' RESIDENTIAL w6 un'°w To uaai:eey= " " atnAwoE r°�°° " "` '°d'"=°; Sigler Certifications Rle Na: 2013-311 j. Property Address: 61 Fountain Ave City,.Laporte Stale:PA Zip Code:18626 ® Rent: Estate of Richard Sigler Address: Appralsr. Colby E Kolb Address: 25 West Third Street,Salta 301 Williamsport,PA 17701 { APPRAISER'S CERTIFICATION 9 I certify that,to the best of my knowledge and belief: The statements of fact contained in this report are true and correct —The credibility of this report,for the stated use by the stated user(s),of the reported analyses,opinions,and conclusions are limited only by the reported assumptions and limiting conditions,and are my personal,impartial,and unbiased professional analyses,opinions,and conclusions. —1 have no present or prospective interest in the property that is the subject of this report and no personal Interest with respect to the parties involved. —Unless otherwise indicated,I have performed no services,as an appraiser or in any other capacity,regarding the property that Is the subject of this report within the three-year period immediately preceding acceptance of this assignment. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. —My engagement in this assignment was not contingent upon developing or reporting predetermined results. P —My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value opinion,the attainment of a stipulated result,or the occurrence of a subsequent event directly related to the intended use of this appraisal. _ —My analyses,opinions,and conclusions were developed,and this report has been prepared,in conformity with the Uniform Standards of Professional Appraisal Practice that were in effect at the time this report was prepared. —I did not base,either partially or completely,my analysis and/or the opinion of value in the appraisal report on the race,color,religion, sex,handicap,familial status,or national origin of either the prospective owners or occupants of the subject property,or of the present owners or occupants of the properties in the vicinity of the subject property. —Unless otherwise indicated,I have made a personal inspection of the property that is the subject of this report. —Unless otherwise indicated,no one provided significant real property appraisal assistance to the person(s)signing this certification. Additional Certifications: -The reported analyses,opinions,and conclusions were developed,and this report has been prepared in conformity with the Cade of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. -The use of this report is subject to the requirements of the Appraisal Institute relating to review by Its duty authorized representatives. -As of the date of this report,I have completed the continuing education program for Designated Members of the Apprasial Institute. -As of the date 91 this report,I have completed the Standards and Ethics Education Requirements for Canidates of the Appraisal Institute. DEFINITION OF MARKET VALUE t: Market value means the most probable price which a property should bring In a competitive and open market under all conditions requisite to a fair sale,the buyer and seller each acting prudently and knowledgeably,and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: 1.Buyer and seller are typically motivated; - 2.Both parties are wall informed or well advised and acting in what they consider their own best Interests; 3.A reasonable time is allowed for exposure in the open market; 4.Payment is made in terns of cash In U.S.dollars or in terms of financial arrangements comparable thereto;and 5.The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. *This definition is from regulations published by federal regulatory agencies pursuant to Title A of the financial Institutions Reform,Recovery,and Enforcement Act(RRREA)of 1989 between July 5,1990,and August 24,1990,by the Federal Reserve System (FRS),National Credit Union Administration(NCUA),Federal Deposit Insurance Corporation(FDIC),the Office of Thrift Supervision(OTS), and the Office 91 Comptroller Of the Currency(OCC).This definition is also referenced in regulations jointly published by the OCC,OTS, FRS,and FDIC on June 7.1994,and in the Interagency Appraisal and Evaluation Guidelines,dated October 27,1994. client Contact Clem Name Estate of Richard Staler E-Malt Address: APPRAISER SUPERVISORY APPRAISER of required) or CO-APPRAISER(it applicable) K15-Lb or < Appraiser Name: olby E Kolb Lop-Ayp ber Nark: C0rWnY: Reeser Appraise LLC _ Company: w Rmne: (570)3684595 Faa: (570)3684597 Plane: Fax E-Milk reeserappraisalsftmall.cen, E-Wlt Data Repon Signed: October 20 2013 Date Report Signed: — Uce se or Cedifiralion* RL139961 State PA Ucese or Cemocation A: State. Deslgrebom Oeslgmbore Eyimtlon pate of Ucense or Cenlawtlon: 06/302015 Exgretmn Date of License or Celificabon: Inspection of Subject Cg Im w s uwar ❑Exterior 5r' ❑None Inspection of subject ❑lmedor a Exterior ❑Exledor Only ❑Nam Date of im n: 101112013 Dale of inarecuorr IM ' RESIDENTIAL F`�G°PRES22AO—VnTOALIa �15g °Lamode nc.-1 o ""°`" °° ""°""°=7 , Min ile NO. 1 11 Pa e 8 Client Estate of Richard Sigler File No.2013-311 Property Address 61 Fountain Ave cry Laporte Cou Sullivan State PA D Cade 18626 Appraiser Colby E Kalb APPRAISAL AND REPORT IDENTIFICATION This Appraisal Report is am of the following types: ❑Self Contained (A written report prepared under Standards Rule 2-2(a) ,pursuant to the Scope of Work,as disclosed elsewhere in this report.) ® Summary (A written report prepared under Standards Rule 2-2(b) pursuant to the Scope of Work,as disclosed elsewhere in this report.) ❑ Restricted Use (A written report prepared under Standards Rule 2-2(c) ,pursuant to the Scope of Work,as disclosed elsewhere In this report, restricted to the stated intended use by the specified client or intended user.) Comments on Standards Rule 2-3 1 certify that,to the best of my knowledge and belief: —The statements of fact contained in this repart are ime and correct. —The reported analyses,opinions,and conclusions are limited only by the reported assumptions and limiting conditions and are my personal,Impartial,and unbiased professional analyses,opinions,and conclusions. —Unless otherwise indicated,I have no present or prospective Interest In the property that Is the subject of this report and no personal Interest with respect to the pence involved. —Unless otherwise Indicated,I have performed no services,as an appraiser or In any other capacity,regarding the property that Is the subject of this report within the three-year period immediately preceding acceptance of this assignment. —I have no bias with respect to the property that Is the subject of this report or the parties Involved with this assignment. —My engagement in this assignment was not contingent upon developing or reporting predetermined results. —My compensated for completing this assignment Is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value opinion,the adalnmem of a stipulated result,or the occurrence of a subsequent event directly related to the intended use of this appralss. —My analyses,opinions,and conclusions were developed,and this report has ben prepared,In conformity with the Uniform Standards of Professional Appralsal Practice that were in effect at the time this helped was prepared. —Unless otherwise Indicated,I have made a personal inspection of the property that Is the subject of this report. —Unless otherwise Indicated,no one provided significant real property appraisal assistance to the persons)signing this cenificalion(f there are arrestors,the name of each Individual providing significant real property appraisal assistance Is stated elsewhere in this report). Reasonable Exposure Time My Opinion of Reasonahle Exposure Time for the subject property at the market value stated in this report is: 60-90 days Comments on Appraisal and Report Identification Note any USPAP-related issues requiring disclosure and any state mandated requirements: APPRAISER: � 1, SUPERVISORY APPRAISER (only if required): / ]'�j -- Signature: C^' e_ K&W Signature: Name: CcIbyEKoIb Name: Title: Title: Date Signed: October 20 2013 Date Signed: State Certification#: RL139961 State Certificated#: or State License#: or State License A State: PA State: Expiration Date of Certification or License:06/3012015 Expiration Date of Certification or License: Supervisory Appraiser inspection of Subject Property: Elective Date of Appraisal: 8128/2013 ❑ Did Not ❑ Ertedor-only from street ❑ Interior and Exterior Form 1012E—'WinTOTAL'appraisal software by a Is mode,Inc.—1-800-AIAMODE Main i o.201 - 11 a e Supplemental Addendum File No.2013-311 Client Estate of Richard Sigler Popery Address 61 Fountain Ave CI Laporte County Sullivan State PA Zi Code 18626 A raiser Colby E Kolb Supplemental Addendum This addendum Is designed to simplify the reporting of comments most typically required by lenders to clarity aspects of the appraisal process. An"x"in the box next to a particular phrase indicates this applies to the individual appraisal being performed. i (x) Colby E.Kolb is a State Certified Residential Appraiser-license#RL 139961 in the State of Pennsylvania. 2 ( ) The seller is paying some of the purchaser's closing costs,which is not uncommon and has no affect on the valuation. 3 (x) It is noted that comparable sales#2&3 closed over six months prior to the appraisal date,but islare considered the best available. 4 ( ) It is noted that comparable sales# are located more than 1 mile from the subject but is considered the best available. 5 (x) It is noted that the price per square foot living area for sales#1 &2 varies by more than$10.00 as compared to the subject,however the comparable sales chosen are considered the best available. 6 ( ) It is noted the estimated land value exceeds 30%of the appraised value. The land to value ratio is typical of the neighborhood. 7 ( ) It is noted that the subject's appraised value is greater than the predominant neighborhood value range. The subject is not considered an over-improvement and the predominant neighborhood value range has no impact on the subject's marketability. 8 ( ) It is noted the Line,Net or Gross adjustments for comparable sales# exceed 10%, 15%or 25% respectively. This adjustment is larger than normal but the sales chosen are considered the best available. 9 (x) The property's heating,plumbing and electrical systems appear to be functioning properly to the best of the appraiser's knowledge. 10 (x) Please be advised that in the market approach grid,bathrooms are adjusted for on upper line,bedrooms on the middle line and gross living area is adjusted on the bottom line. Gross living area adjustments are rounded. 11 (x) Gravel roads are typical of the neighborhood and do not have an adverse affect on marketability. 12 (x) Subject has an on-site septic system,which is typical of the neighborhood,and does not have an adverse affect on marketability. 13 ( ) Subject has an on-site water system,which is typical of the neighborhood,and does not have an adverse affect on marketability. 14 ( ) The lack of storm sewers,curbs,gutters,sidewalks and or street lights is typical of the neighborhood and does not adversely impact marketability. 15 (x) The images contained in this report have been digitally reproduced and only enhanced to add clarity.There have been absolutely no other changes to affect image accuracy and integrity. 16 (x) The square footage measurement and gross building area used in the development of this report have been extracted from the county assessment records and or plans and specifications. These measurements have not been verified and are presumed to be accurate. 17( ) Reeser Appraisals,LLC has appraised the subject property( )times in the past three years. Signature --b� b Signature Name C Iby E K Ib Name Date Signed October 20 2013 Date Signed State Cergtication# RL139961 State PA State Cerfliication# State_ Or Slate License# State_ Or State License# State Form TA002—'WinTOTAL'appraisal software by a la made,Inc.—1-800-ALAMODE R i 1V 1 l E. 1 Subject Photo Page I CIUK Estate of Richard Sigler Subject Front 61 Fountain Ave Saks Me &ass Uvlrig Arm 1.685 Total Room 6 sit .2 aves Age 25 Subject Rear Subject Street l` 1 l-8WAIAMDE ..1 i"\J 1 l.1.1.#111 1 Photograph Addendum Icw Estate of Richard Sigler City Laporte Courdy Sullivan Stale PA ADMISsf Colby E Kolb Kitchen IL Pro"AddMS 61 FountainAw �H . kkot, xssi3 J,: 3/4 BatlArst floor 2` v R \ L • I s 't i pj d. Bedroom.first floor r• � M.;,1'?y,E ru'k'-+. � f � j >II yl IMaIn He W 2013-3111 Page#121 „Photograph Appraiser Colby E Kolb DInIng mm Ell to ��Ery• ` � ,y k , ^.4 s. , • >„ „ MainF .2013-311 P 13 Photograph Addendum Client Estate of Richard Si ler Property Address 61 Fountain Ave City Laporte CoUnly Sullivan State PA 21p Code 18626 Appraiser Colby E Kolb Full bathroom,second floor Bedroom,second floor i 4TY g�il _ aq M Water heater Farm GPIC3X5—`tMOTOTAL-appraisal software by a la mode,!no.—1-800-ALAMODE Photograph Addendum Clem Estate of Richard Siciter Pm AddMS 61 Fountain Ave CRY Laporte CUM Sulloan State PA Zip Code 18626 Apprilsts Colby E Kolb Electric panel Basement ._> r h j Sump pump Fpm GPI M—'MnTOTAL'appmisal softmm by a la mode,Inc.—1-MALAMODE me i ry F Reeser Appraisals,LLC. PHOTOGRAPH ADDENDUM re-Went Estate of Richard Spler Property Address 61 Fountain A� 1300try Sullivan Slate PA Dic Code 18626 Appraiser Colby E Kolb t F Hear, site Basement entry/exit Site, side :11 11 Form FIC4V—IffinTOTAL'appraisal software by a[a made,Inc.— u..aIR'R"�RdiLiF?kSiIFF.fix4tj ♦!.,.:'+r, .. fit:���'•'�w.: ♦ � � ., 1 � ' 11'Ini .�. ♦., / r>. 111 ' I��I 111 1 11 ,1111111111111111 IIIII�III111NI;iHH�r ;T���� �' �S�f. .'2.• . r.J�_4� � � i i�i C �� �jtJ • piP :v n9 C L .L�L..: ip +�„gut_1,;?•..�: �;�,•F��aei4fn-=' �7`.e°S,'°.�;r`�'-.�--,•:%?!° IMain File No. rfl 256 Fountain Ave Photos • I,:O Address city Laporte CoUrdy Sullivan State PA Zip Code 18626 „ Appraiser„ Kitchen Living room Sunroorn Lake view Form PIC4-LT—WinTOTAL!appraisal software by a la mode,Inc.—i! . . �.•_. ply L �•'•.i 45i �'• _ �Fr �._-sw"..�A�' 71� 1. �I I,�.f.C.l,; {•- ;: Z � k. �'r..j��. ,iii .. ' ` (• ^- ''.— -rte:I, F” �- �1{��� I �, � � ' -• -r.• �j, mil!. �-`I :II 11 IMain File No.2013-3111 Pao-e-T-81 589 Lake Road Photos Client Estate of Richard Sigler Property Address 61 Fountain Ave C' Laporte County Sullivan State PA hp Code 18626 A raiser Colb E Kolb k 4 Great Room Kitchen t. ti Bedroom Deck Form PIC4 LT—'WinTOTAL'appraisal software by a la mode,irlc.—1-800-ALAMODE Pain File No.2013-3111 Pa e# 12 Raspberry Lane photos Cferd Estate of Richard Sigler Pro Address 61 Fountain Ave city Laporte COU Sullivan State PA Zip Code 18626 Appraiser Colby E Kolb r 1� hQ t . 'St ( Great Room Kitchen u _ >X t Bedroom Bathroom Form PIC4 LT—%mTOTW appraisal software by a la mode,bc.—1800-ALAMODE a Mal Rle No 013-311 P Building Sketch Cllen] Estate of Richard Sigler Pro erty Address 61 Fountain Ave City Laporte r.."rN Sullivan State PA Zp Code 18626 Appraiser CoRby E Kolb First Floor Second Floor [936 Sq k] [936 Sq R] 36' 36' e4 -tchen BeM 0 Bedroom o M Bedroom Bedroom ® ❑vinq Dlnln9 36' Ohrhtleo mrnaa.F.�myk. Yu Sm.mrY araF.ts�-' .. "yr��--. . •• -.ulvli6in_CioOa.�...ev�ec.w.� :wvr� mtRV 06kR � �.• a.xe� `--e nest.o.p o.e.ev R ve•vc- m4l uas�..tse..em): esstle Form SM.81dSkl—'WinTOTAU appraisal software by a la made,inc.—1-800-AIAMOOE \ ain File NO. 81 e# Location Map Client Estate of Richard Sigler Property Address 61 Fountain Ave city La orte COUnly Sullivan State PA Zip Cade 18626 Appralser Colby E Kolb a la mode,inc: Comparable 3 12 Raspberry Lane el;- U-36 miles NE n.ien.,ue.nm.enm \ iSa �\ F -Lake:Rd�. o h \\ Elora 14 X220 x U 220 0 � r- A 1� 1--Z'_—_fvieylert5t— PC � II I� �_ Dam:Rd—�J LChen111'3t--J �m c , o / cGateFO��� -Lake:Rd_� Fountain S `qa yF 039 miles NE � 220 '4h iy.;���/ r �5 Coit 1'aoaory Rd_ } M o k o m or / m .� 250 yd. Farm MARLOC—'WInTOTALI appraisal software by a Is made,inc.-1.800 ALAMODE � Main FileN 11 Pa e# 2 Plat Map Client Estate of Richard Si ter Properly Address 61 Fountain Ave Gay La orte COUnty Sullivan State PA Zfe Code 18626 ADoraiser Colby E Kolb aq 5 � S - � gill a e LLC O C 3�N 9 v C. M 3 U) Form VAP.PLAT—*VmTOTAL"appraisal software by a la made,Inc.—1-000UALAMODE L Main File No 2013-311 eg e Deed Salllvan CO"Aww4w CERMCA7FM OF PARCEL NUMBER ONLY•DOES NOT CERTIFY THE :ONTENTS OF THIS DOCUMENT Parcel No. 11.005-0054 THIS DEED, Made the 2l st day of October,in the year of our Lord two thousand four(2004). Between JOHN A.PINTO and CAROL J.PINTO, husband and kkife,of 2598 Old Berwick Road, Bloomsburg, Pennsylvania 17815 Grantors, And REVEREND RICHARD SIGLER,married, 270 Keystone Drive, Middleton,Pennsylvania 17057 Grantee: WITNESSETH that in consideration of one hundred sixty-seven thousand five hundred (5167,500.00)dollars,in hand paid,the receipt whereof is hereby acknowledged,the said grantors do hereby grant and convey to the said grantee,his heirs and assigns: ALL that certain lot,piece or parcel of land lying and situate in the Borough of Laporte,County of Sullivan and Commonwealth of Pennsylvania,being a part of the New Lake Mokoma Company's Allotment of Lots in Sullivan County, more particularly bounded and described as follows: On the Easterly side by Fountain Avenue;On the Southerly side by Lot No.3 of Section 19; On the Westerly side by Lot 14 and 15 of Section 19;On the Northerly side by Cold Spring Drive. Fronting about 100 feet on Fountain Avenue and extending back an even width along Cold Spring Drive 120.7 feet to line of Lots 14 and 15.Section 19 aforesaid;and being Lots Numbered One(1)and Two(2)of Section No. 19 of the New Lake Mokoma Company's Allotment of Lots in Sullivan County,Pennsylvania,as shown on the said allotment. UNDER AND SUBJECT to the covenants,restrictions and conditions,and togetherwith the grants and privileges set forth in detail in the deed from the New Lake Mokoma Company to Milton E,Taylor,et ux dated October 19, 1931,and recorded in Sullivan County Deed Book 46 at page 99. BEING the same premises conveyed by deed of John A. Pinto, Jr. and Judith Pinto, and Regina Pinto, now known as Regina Turella, to John A. Pinto and Carol J. Pinto dated June 16, 2001 and recorded as Sullivan County Instrument Number 200101540. Form SCNLTR—"WfnTOTAL"appraisal software by a Is mode,Inc.—1-800-ALAMODE 0 � Maln File No.2013-3111 Pa a#24 Deed I do hereby certify that the precise residence and complete post office address of the within named grantee is: 270 Keystone Drive Middleton,Pennsylvania 17057, p October 11- ,2004 Attorney for Grantee Document Prepared By: Julie Gavitt Shaffer,Attorney At Law P.O.Box 549,Dushore,Pennsylvania 18614 (570)928-9166 Farm SCNLTR—"WinTOTAL"appraisal software by a la made,inc.—1-800-ALAMODE O \ Main File No.201311 Pa a#25 Deed AND the said Grantors hereby covenant and agree that they will warrant specially the property hereby conveyed. IN WITNESS WHEREOF,said grantors have hereunto set their hands and seals the day and year first above written. Signed,Sealed and Delivered ) in the Presence of ) `J (Seal) ) Joy A.Pinto t ) 0-QAA /71k-Z (Seal) Carol J. Pinto COMMONWEALTH OF PENNSYLVANIA ) SS. COUNTY OF SULLIVAN ) On this, the 21st day of October, 2004, before me, the undersigned officer, personally appeared John A.Pinto and Carol J. Pinto,husband and wife,known to me or satisfactorily proven to be the persons whose names are subscribed to the within instrument,and acknowledged that they executed same for the purposes therein contained. IN WITNESS WHEREOF,I hereunto set my hand and official seal. -Seal- Notary Public Notaral seal 17M L.Bennett,Notary public Bcro,SUwianCamry Emy ssion Expires Feb,p,peg A .. MambR.^'nn ir1+^n:n.4^r�!,sr�nn p tkUM . .. Notarial Seal BcnMe L Eemem Nktwy pLm Dushora Born,Sullivan. �� \. MY Grrmissicn E10M Feb.20,2008 MnMC4%na::yn:3,la%vsotia!kn DI Nc4ain9 Form SCNLTR—"WInTOTAL"appraisal software by a la mode,inc.-1-800-ALAMOOE Tax card ; § ƒ q 8 � ) $ � § ■ 8 A | ` w - � . a - � � , ■ 2 - � ! w { 'd 2 . k ) � ^ k � � ` • \ §"} ` ^ | 7 | � \ \ \) KK ■■ ■ � ■ ! . ° © © 0 , 0 , k /: < \ � - : \ \ /; 7■ | ; , fe � __m-moo_u__w,made,y-,__» S MULTI-PURPOSE SUPPLEMENTAL ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS Sigler Reaser Appralses,LLC. File No.:2013-311 Borrower/Client Estate of Richard Sigler Property Address 61 Fountain Ave City Laporte County Sullivan Slate PA rip Code 18626 Lender Estate of Richard Sigler This Multi-Purpose Supplemental Addendum for Federally Related Transactions was designed to paNtle and appraiser with a eon-veserd way to comply with the current appraisal standards and requirements of the Federal Deposit Instance Corporation(FDIC).the Office of the Comptroller of Currency(OCC).The Office of Thrift Supervision(OTS),the Resolution Trust Corporation(RTC).and the Federal Reserve. This Multi-Purpose Supplemental Addendum Is for use with any appraisal. Only these statements which have been checked by the appraiser apply to the properly being appraised. PURPOSE 8 FUNCTION OF APPRAISAL The purpose of the appraisal Is to estimate the market value of the subject property as dented herein.The functlon of the appraisal Is to assts the abo mnamed Lender In evatuadng the subject properiyfor lending purposes.This Is a federally related transaction. ® EXTENT OF APPRAISAL PROCESS The appraisal is based on the Information gathered by the appraiser from public records,other Identified sources,inspection of the subject property and neighborhood,and selection of comparable sales within the subject market area.The original source of the com- patibles Is shown in the Data Source section of the market grid along with the source of confirmation,If available The original source Is presented first.The sources and daa am considered reliable.When conflicting INonnatlon was provided,the source deemed most reliable has been used.Data believed to be unreliable was not Included In the report nor used as a basis for the value conclusion. ® The Reproduction Cost is based on met handbook supplemented by the appraleer'S knowledge of the local market. Physical depreciation is based on the estimated effeadve age of the subject papery. Famine]and/or extemal depredation,it present Is specifcaly addressed In the appraisal report or other addenda. In estma@g the site value,the appasef has reeed on personal knowledge of the local market This knowledge is based on prior aml/or cunem analysis of site sales and/or abstraction of site values fmm sales of improved properties. ❑ The subject property Is located In an area of primarily owllernccupled single family residences and the Income Approach Is not tonsl- dered to be meaningful.For this reason,the Income Approach was not used. ❑ The Estimated Market Rem and Gross Rem Multiplier ulgped In the Income Approach are based an the appraiser's knowledge of the subject market area The rental knowledge Is based on priorand(orcunentremal ate surveys of residential properties.The Gmss ReM MMdpaer Is based on prior and/or cones analysis of prices and market rates forresldentat properties. ❑ For Income producing properties,actual rents,vacancies and expenses have been reported and analyzed.They have been used to pro- ject future rents,vacancies and expenses. In SUBJECT PROPERTY OFFERING INFORMATION According to the subject property. ❑ has not been offered for sale In the past _months or years. ❑ is currently offered for sale for$ ❑ was offered for sale wMnthe past months or years. ❑ Offering inf ormation was considered In the Thal reconciliation of value. ❑ Offering information was not considered In the Reel reconciliation of value, - ❑ Offering Informatlon was not avalable.The reasons for unavailability,and the steps taken by the appraiser as explained later In this addendum. ❑ SALES HISTORY OF SUBJECT PROPERTY According to the subject property. ❑ Has not transferred In the past months or_years. ❑ Has transferred In the past months or years. ❑ Ali prior sales which have occurred In the past months or years am listed below and reconciled to the ap- praised value,hither In the body of the report or In the addenda. Date ' Sales Price Document# Seller Buyer LJ FEMA FLOOD HAZARD DATA 19 Subject property,is not located In a FEMA Special Rood Hazard Area Cl Subject Is boated in a FEMA Special flood Hazard Area. "one FEMA MaWPanel# Map Date Name of Community D Nofkwd map NA ❑ The community does ns paNGpate In the National Rood Insurance Program. ❑ The community does participate In the National Rood Instance Program. ❑ It is covered by a regular program. ❑ It is Conrad by an emergency program. Page 1 of 2 Farm INCMPA—WOW appatal Solaro by e a made.Inc.—1-600-AUMODE Q �alaFfle No,2013-3111 Paw#281 n i Sigler Rle No.:2013.311 CURRENT SALES CONTRACT ❑ The subject property is camooly,not Under Contract. The contract andlorescmw Instructions were not available for review.The aavagabliy of the contract lsexplamed later In the addenda section. 0 The conbacl and/orescrow Instructions were reviewed.The following summarbes Necordract: I ngrimet Data ArnaromartDate Contract Price Still El The contract Indicated that personal property was rim Included in the sale. ❑ The contract indicated that personatproparty wasinduded.ffconsistedol Estimated contlbutory valve is S [] Personal property was net Included in the final Was estimate. Q Personal property was focused In the 14W value estimate. ❑r� The contract Indicated no bouncing concessions or other Incentives. 0 The Contract Indicated the following concessions or Incentives: ❑ t concessions or Incentives edst,the comparabtes were checked(or similar concessions and appropriate adjustments vame made,t appOcabie,so chat the Mal value conclusion Is In compliance with the Market Value delved herein. MARKET OVERVIEW include an maton of current market condiffons anti trends. panel Is considered a reasonable marketing period far the subject property,based on i ADDITONAL CERTIFICATION The Appraiser cedtas and agrees that (1) The analyses,opinions and conclusions were developed,and loss MPM Was prepared.In e(anfemriywihme Untarm StardBfds Of ` Professional Appraisal Pactice CUSPAP"),no In accordance with hereguladors developed by the lenders Federal ReguMOry Agency as resume by Fill except that the Departure Previsions of the USPAP do not apply. ` (2) Their compensation Is not contingent upon the repondng of predetermined value or direction In value Unit favors the cause of the client, the amount of the value estimate,the attainment of a sUpWated Insult air the 0cctureme of a wbsegmrd event, (3) This appraisal asslgsmem was not based op a requested minmom valuation,a specific vaWagon.or the approval of a loan. ADDITIONAL(ENVIRONMENTAL)LIMITING CONDITIONS The value estimated is based on the assumption that the property Is not regathey affected by the existence of hazardous substances or detrimental erntmnmanal condi0ons unless otherwise stated In this report.The appralserla rut an erfVErtfn the Idendilcatlon of hazardws substances or deMmeraal cundMom.The appraisers routine inspection of and mqulnmaboulthe subject property din not develop any Information that Indicated any apparent sigNficam hazardous substances of detrimental emilmon elal cordmom which would affect the property,negalWey uNess otherwise stated In this report.It Is possible that tests and mspectma made by a qualified hazardous substance and erMrora emal aspen would reveal the existence of hazardous substances w dcelmemriN environmental cOndMOns on or around the property that would mgativety affect is value. ADDITIONAL COMMENTS APPRAISER'S SIGNATURE&LICENSEICERTIFICATION Appraisers Sip re _ ' EffactFre Date iOf,f 1x013 Date Prepared October 20 2W3 Appraisers Name(fir4rO C36yEKOIb Phone# (570135&�sS9S State PA License# Certification# RL139961 Tax ID# 26404-6563 GO-SIGNING APPRAISER'S CERTIFICATION C] The co-signInp appraiserfas petsonaiykepectedthe subject property,bath Inside and out.and has made an exterior Impaction at ad comparable sales fisted In the report The report was Prepared by the appraiser utderdireet supeedslon of the co-syning appraiser.The c slgnmp apprasscracce pts responsibility for the contemp of the report Including the vako conclusions and the Imaing condti dons,and common;tat to cenillcagons apply fully to Has co-Slonn0 appraiser. [] The co-signing appraiser hasrM personally Impacted thetidi of the subject Properly aril; 0 has not Inspe cted the ededor of the subimt property and all comparable sales gated in the noted. 0 no Inspected the idedar of flue subject ProputY Rd all comparable sales Wed In tiro report 0 The report wasprepamdby the apWa se undttdlrects We acne he co-s pm g apptaiser.The co-stgning appraiseraccepts responsibility for the contends of the report.mcl dlnp ire vatpecomw5om and ant taping conditions,and confirms that ire cenificatons apply Nly o tin caMgning appraiser wihihsezceptanof the Cem0tatonrepammp physical tapecions.The above describes the level of Inspection performed by to Co-slgrdep appraiser. O The co-stgnng appraisers level of inspection.involvement in the appraisal process and Certification are covered elsewhere In to addenda section of this appraisal 0 CO-SIGNING APPRAISER'S SIGNATURE&LICENSEICERTIFICATION Appraisers Signature ❑Trahee ❑Review 0 Other Appraisers Name(print) SS# State Licence# CertfledOr Page 2 of 2 Form FNCMPA—WOW aypahal smtwae"a If mtde,kc.-140041AUDDE �,;. Min F.i�No 2013-311 Paae#29 Engagement Letter PNC PNC WEALTH MANAGEMENT 1600 MARKET STREET-7TH FLOOR PHILADELPHIA,PA 19103 215.585-6074 Tel 655.755-6392 Fax October 7,2013 VIA E-MAIL(via email reeserappraisais @gmail.com) Steven H.Reeser Reeser Appraisals 25 West 31d Street Williamsport,PA 17701 570-368-4395 Dear Steven: It was a pleasure speaking with you about this property. This letter represents written confirmation,authorizing you to complete an Appraisal for the premises Misted Wow. As we discussed,your quoted fee is$375. ['will look for your completed report within ten(10)days of the date of your inspection. If there is any problem with this time fame,please let me know. Please feel free to contact me with any questions you may have regarding this assignment. Account: PNC Bank,NA,Executor for the Richard E.Sigler Estate Property: 61 Fountain Drive,Laporte,PA Date and Time of AtfnmisaL To be arranged by you with Heather Sigler Date of Appraised Value: Date of Death(August 28,2013) Admission can be gni�ned: Call Heather at 717.649-8722. The land line at the house is 570.946-7145. Heather will be at the house from 10/11 (afternoon)through 10114. Please include in your report: I. Photographs of subject property and a view of environs,where practical 2. Latest available assessment together with amount of real estate taxes 3. Separate valuations for land and improvements 4. Your report should include approaches to value used and your supporting data 5. Please use the Standard Uniform Fannie Mae Appraisal Form. Please send the report and your invoice in pdf format to me via email at stagey.i3skolnpnc.com. Or,if you prefer you can return the completed report and your invoice via eespress mail to:PNC Bank, 1600 Market Street 7th floor,Philadelphia,PA 19103 Attention: Stacey,Jaskol Thant:you. Very truly yours, STACEY J.JASKOL Trwt Real Esttte Administration Form SCNLTR—"WInTOTAL"appraisal software by a la mode,loc.—1-800-ALAMODE ---� — - - , i rzi:wtsm Et.tarsi � pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHER[TANCETAX RETURN STOCKS &BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard E Sigler 13 40993 All property jointly owned with right of survNorship must be disclosed on Schedule F. i ITEM VALUE AT DATE NUMBER DESCRIPTION OFDEATH 1. Oiko Credit — Pennsylvania Community Note 5529 — see attached e-mail dated 1/2/14 2,035.97 2 The attached list of assets were held in PNC Investment Management Acconat 2727007 6861207 672,997.42 3 US Savings Bonds Series EE - see attached list 5,563.61 4 Oiko Credit - Pa Note 1208 see- attached e-mail dated I 1/2/14 - 4,139.14 j i i I TOTAL. (Also enter on Line 2,Recapitulation) $ 684,736.14 2w4$95 Lm If more space is needed,Insert additional sheets of the same size Leah Gage To "c iui.koscienski @pnc.com"<carol.koscienski @pnc.com> •' <Igage @oikocredit.org> cc "linda.lundberg @ pnc.com"<linda.lundberg @ pnc.com> 01/02/2014 03:18 PM bcc Subject RE: RICHARD E SIGLER History: A This message has been replied to. Hi Carol, I apologize for the delay—we've been very short staffed over the holidays. Below are the date of death figures for the two notes held by Dr. Sigler: PA Note 1208-$4,139.14 Pennsylvania Community Note 5529-$2,035.97 Thank you so much for your patience. Best, Leah From: carol.koscienski @ pnc.com [mailto:carol.koscienski @pnc.comJ Sent: Thursday, January 02, 2014 2:23 PM To: Leah Gage Cc: linda.lundberg @pnc.com Subject: Fw: RICHARD E SIGLER Hi Leah, 1 haven't heard from you regarding our request for date of death values for Dr. Sigler. If you could respond to my emails, it would be appreciated. Please call me at one of the numbers below if you have any questions. Thank you, Carol S. Koscienski PNC Wealth Management 4242 Carlisle Pike U1-U600-03-8 Camp Hill, PA 17011 (P)717-730-2232 (P) 800-762-0616 (F)717-730-2380 —Forwarded by Carol S Koscienski/PNCAdvisors/SCP/PNC on 01/02/2014 02:18 PM— Carol S Kosclenski/PNCAdvisors/SCP/PNC To Icaae anoikocredit.orc rc 1 2/191201 3 12:24 PM Subjeffw:RICHARD E SIGLER ESTATE TAX SECURITIES VALUATION PAGE No. I ACCOUNT: 3861207-001-21-27 Name Of Estatt: RICEAAD E. SIGLER IM DATE OF DEATH: We6eeaday, August 29 2013 ITEM CUSIF N0, SHARES/ DESCRIPTION PRICE HIGH/ASK LDW/8=D MOAN SECURITY ACCRUED CKNIHENTS TICKER PAR VALVE DATE PRICE PRICE PRICE VALUE DIV/IRT ---- --------- ---------------- ------------------------------ ----- ---------- ---------- ---------- ------------- ------------ ---------` 1) 00206R1D2 3,376 AT&T INC 06/28 33.0400 33.4800 33.71000 113,904.96 RISE CON 2) 110122108 400 RAISTOL-M IAS SQUIBB CO 08/29 42.1700 41.3700 41.77000 16,708.00 RISE COM 3) 20030NICI 300 COMCAST CORD NEW 09/20 42.2100 41.4500 41.93000 12,549.00 _NASDAQ d A 4) 256210105 6,961.2610 DODOS & COX INCOM FD 08/20 13.4600 13.46000 93,698.57 MUT FUtID CM S) 25746MOR 350 COMMON MS INC VA REN 09/28 58.8600 58.0906 58.47000 20,464.50 NYSE CON 6) 3016INIDI '662 EXELON CORD 08/20 30.8300 30.4300 30.63000 19,970.76 NYSE COM DIV $0.3100 EX D9/13/2013 REC 08/1S/2013 PAY 09/10/2013 202.12 7) 314172596 7,118.0400 FffiERATED EQUITY ITS 08/20 5.4400 5.44000 38,722.14 NIT FUND STRO VAL DIV A 0) $69604103 150 OSINSAL ELECTRIC Co 08/20 23,4000 23.1600 23.20000 3,492.00 NYSE CON 9) 458140100 200 INTEL CORP 08/28 22.4100 22.1300 22.27000 4,454.00 NASDAQ COO DIV $0.2250 EX 08/05/2013 AEC 09/07/2013 PAY 09/01/2013 45.00 10) 464287169 300 IaHARE9 TR 08/28 65.2900 64.7600 65.02500 19,507_50 NYSE AICa, DJ 9EL DIV IM 11) 478160104 ISO JOHNSON & JOHNSON 08/20 86.9100 85.8800 86.39500 12,959.25 DfYSE CON DIV $0.6600 EX 08/23/2013 REC 08/27/2013 PAY 09/10/2013 99.00 12) 693475165 400 PRO £IM SVGS GROUP INC 08/20 73.2500 71.9700 72.61000 29,044.00 NYSE CM 13) 693517106 1,796 PM CORD 08/28 31.1400 30.6100 30.90500 55,505.38 NYSE CON 14) 73935X716 1,000 POMRSEARES ET£ TRUST 08/20 16.6700 16.5500 16.61000 16,610 A0 NYSE Asea INPL DIV ACHV 15) 742718109 1,173 PROCTER & OAMOLE Co 09/20 77.8600 76.8500 77.35500 90,737.42 NYSE COM 16) 754907103 $99 AAYONIER INC 08/28 56.2600 55.6400 SS.g5p00 39,109.05 NYSE CON 17) 85590A401 79 STARHOOD HOTELS&RE90RTS WFLLDWD 00/28 63.7100 62.4000 63.OSS00 4,918.29 NYSE CC4 18) 922908553 100 VANOVARD IRDEX MS 08/20 65.4700 64.8100 65.14000 6,514.00 Ran ALCa MIT ETF 19) 92343V164 948 VENISON C0e2RJN2CATIONS INC 08/29 46.9200 46.6400 46.73000 44,300.04 NYSE COM 20) 9410EL109 200 HASTE H3mT INC DEL 08/28 41.2200 40.9210 41.07050 8,214.10 NYSE CoM 21) 97717W307 100 WISDOMTREE TRUST 08/20 60_3499 59.9400 60-14496 6,014.50 RISE AICa I,RRGECA£ DIVID DIV 00.1300 EX 08/26/2013 AEC 08/2912013 PAY 08/30/2013 13.00 ACCOUNT 386120]-00]-2]-2] ESTATE TAX SECURITIES VALUATION PAGE NO. 2 : Neme of Estate: RICHARD E. SIOLER It9 DATE OP DEATH: Wednesday, August 23 2013 ITEM CUSIP NO. SHARES/ DESCRIPTION PRICE HIGH/ASR LOW/HID MEAN SECURITY ACCRUEp COMMENTS ____ TI---- ___PAR VALUE DATE PRICE PAIGE PRICE VALUE DIV/INT 79PS 2764_ _15_34 0_670_ ____________Q_____TEMP___ 7777_ 7777_ __________ __________ 7777_2777_ _____________ __________ __________ 22) 99952]691 15,340.6700 P1 ClOCH LI PDS TEMPFUlID ADM 9H3,pHl 15,390.67 0.17 MANUAL PRINCIPAL CASH Grand TOtala ------------ 672,638.13 359.29 Total Principal plus Accrued interest and dividends 672,997.42 This repeat was prepared using Appraise Vex. ].6.] seftwaxe, an EVALUATION aEAVICE9, INC. product. Phone 201 739 3500. Visit our web site at FROM.APpPALSLNJ.COM. Please compare the data Oa this Qocumeat Carefully with your source document to Verify its accuracy. 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N M v» d H T� N C14 C-4 04 CN Q = Z O Z 0 N C N 0 0 0 0 L r 00 00 N V O C E N N d O) O) O O 0 O J N L o a o a M a Z E o 0 4 0 0 0 0 C X0000 � � = • awo � vvvv y cca"i � o O O r N Vma0 (n r 2 E 0 a0 c0 (0 E2 co C o O 0 p > LmEmc O UaA20 Q w ama d NO O O r N to W ry -.2 �L r- y V V M N N co c0 O co 3 T C O C C C + w cr rn > Q 00 (0000 � �r' N'a d pLo r.- C:) w >'co C'4 CIJ M LO IL z ' 0aim U n `o `p rn rn o 00 m d c c d a mmrnao � yrnrnrnrn N 0 14 (O 1 r •0 1 N (0 O C h L f6 OOOO �-`.y HO C Ud33W `rm 9 W W W W w W c [ > 7 r r M O v (4 z � co � 00 0E� Q m 00 U CO N -Mi � YU m 0� 3 �O y m o E. C 0 0 0 C L m CD aaa° U7 o ry Q n, N (0 dwW W W o °- W w W W f U) i U 09 � Q m Z N M 'V' C O to REV-1507IX�,bae) SCHEDULED CDAL1tDNVRITANC OF PENNSYLVANIA MORTGAGES & NOTES INHEWTANCE TAX RETURN RESIDENI'DECEDENT RECEIVABLE ESTATE OF Richard E Si ler FILE NUMBER 21 13 00993 AR property joMllycwned with right of survivon:hip must he disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Note from Andrew T Croke , 1,056.76 TOTAL(Also enter on line 4,Re pitula8on) $ 1,056.76 3w46AC imo (If more space Is needed,Insert addillmal sheets of same size) Aed Promissory Note by LawDepot.com Page 3 of 3 AMORTIZATION SCHEDULE Date Payment($) Principal Paid(S) Interest Paid($) Total Interest(S) Balance($) / Fri Apr 15th,2011 21k26. 187.26 27.00 27.00 Sun May 15th,2011 21426 188.10 26.16 53.16 5,624-64 Wed Jun 15th,2011 214-2& 188.95 25.31 78.47 5;435-(9/�°-�°✓� Fri Jul 15th,2011 -214:26 189.80 24.46 102.93 5,245 89 7 :r Mon Aug 15th 2011 -z'} 26 190.65 23.61 126.54 5.Q5524 Thu Sep 15th,2011 214.26 191.51 22.75 149.28 41863.72 J`Z '� /� q -'5 Sat Oct l5th,2011 3-1426 192.37 21.89 171.17 4,671.35 -.�'C( /c-�-// _ Tue Nov 15th 2011 1dAb 193.24 21.02 192.19 4,478.11 -A=9 --nu Dec 15th,2011 m--N-21 • 194.11 2 0.15 212.34 4,284:00 es 'ti' AV - i5- !Q Sun Jan 15tb,2012 6 194.98 I 19.28 231.62 4,089.02 / Wed Feb ISth,2012 214.26 195.86 18.40 250.02 3,893.16 QIRC 9 -5�- __;�aThu Mar 15th,2012. .214.26 196.74 17.52 267:54 3;696:43-��0 C� ly Sun Apr 15th,2012 214.26 197.63 16.63 284.17 3,498.79 ./L,9-1 'd �-a 3 -1A Tue May 15th,2012 214.26 198.52 't) 15.74 299.92 3,300.28 4 zZ Id 5-,R/- 12 Fri Jun 15th,2012 214.26 199.41 14.85 314.77 3,100.87 Sun Jul 15th,2012 214.26 200.31 13.95 328.72 2,900.56]nQ Wed Aug I5th,2012 214.26 201.21 13.05 341.78 .2,699.36 .u- �j -o�j-/oZ Sat Sep 15tb,2012 214.26 202.11 12.15 353.92 2,497.24/Z p( 9 - ac{ -t a Mon Oct 15th,2012 214.26 203.02 11.24 365.16 2,294.22 /L id '40 -3U -/a Thu Nov 15th 2012 214.26 203.94 10.32 375.49 2,090.29 Azc �. Sat Dec 15th,2012 21426 204.85 9.41 384.89 1,885.43 azd ,- true an 15 2013 214.26 205.78 8.48 393.38 1,,619. ✓Fri Feb 15th4 2013 214.26 206.70 7.56 400.94 1,472.96 ✓Fri Mar 15t14 2013 214.26 207.63 6.63 407.56 1,265.32 t/Mon Apr 15th,2013 214.26 208.57 5.69 413.26 ' 6.76 a zv 1y CSC Wed May 15th 2013 214.26 209.50 4.76 418.01 847.25 Sat Jun 15th,2013 214.26 210.45 3.81 421.83 636.81 Mon Jul 15th,2013 214.26 211.39 2.87 424.69 425.41 Thu Aug 15th,2013 214.26 212.35 1.91 426.61 213.07 Sun Sep 15th,2013 214.02 213.07 0.96 427.56 0.00 02002-2011 Ia Depot. omm 107 http://www.lawdepot.com/contracts/promnote/preview.php?loc=US 3/15/2011 REV-1506 IX+(M72) pennsylvania SCHEDULE E IAROF TAX RETURN CASH,BANK DEPOSITS&MISC. INHEARANCE TA%RETURN RESmENr DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: Richard E Sigler 21 13 00993 Include the proceeds of Iltlgelion and the dale the proceeds wde received by the estate. All pro art 'ointl owned withrl ht of ieV.rshl must be disclosed on Schedule F. ITEM NUMBER VALUE AT DATE DESCRIPTION OF DEATH I. Citizens & Northern Bank - Account # 86253300 - certificate of deposit 2,803.75 Interest accrued to 8/28/2013 2.49 . 2 PNC Bank - savings account # 5005825725 - see attached bank letter dated September 16,2013. 5,885.53 Interest accrued to 8/28/2013 0.02 3 Tangible personal property - see attached appraisal by Chuck Bricker Auctioneer 6,600.00 4 Lake Mokoma Association - one share - valued at redemption price 1,000.00 5 Washington Mutual Inc. - proceeds re class action settlement 83.79 6 Illinois Stock Transfer Co. - cash received for 5 shares Blue Ridge Real Estate Co. Plus buyback bonus 155.00 7 AF & L Insurance Co - long term care reimbursement 4,268.75 i TOTAL lAlso enter on line 5,Recapitulation) E 20,799.33 2w46AD 2.000 If more space is needed,use additional sheets of paper of the same size. 09.26-13; 15; 21 ;Citizens&Northern- ;5707240204 Bank 917177302380 . ® # 1/ 1 0 In ff am NC WEALTH MANAGEME-N'l- P• O.Box 308 Camp Hill,PA 17001-0308 _ Ph; 717-730-2232 or800-762-0616 Fax: 717-730-2380 Email: carol.koscienski(�nc.com September 20, 2013 4r Citizens &Northern Bank 90-92 Mam tree[ Wellsboro PA 16901 RE: Estate of: Richard E. Sigler Date of Death: August 28,2013 Social Security Number: Detu• Madarn/Sir: The Decedent referenced above at the time of death, may have been either the owner of, or one of the joint owners of an account maintained with your bank. The Pennsylvania Department of Revenue requires that a letter on your brink's letterhead be attached to the Pennsylvania Inheritance Tax Return for the Decedent's estate showing the following information: I. Account Number Rp /L J 33 oo 2, Type of Account 3. Exact name or names as of the above date of death Y`I C(ypXy S 4. Balance Balance of the account as of the above date of death -7 5. Any accrued inlcrest as of the above date of death , qq 6, If a joint account,the date account was made joint )�( I As executor for the estate, we would appreciate your cooperation in providing us with the requested information for these accounts, as well as any other types of investrnents or deposits, which your records show outstanding as of the date of death, either in the decedent's name individually or jointly with another person. I have included a copy of the Short Certificate and Certillcalion of Death for your records„ Thank you for your cooperation in this matter. Sincerely, Carol S. Koscicnski Estate Administration Assistant Enclosures Member of the PNC Financial Services Oro UP - 4242 Carliac Pike Camp I lilt Pennsylvania I ni i www.pnacom ' CITIZENS & NORTHERN BANK 90-92 MAIN STREET WELLSBORO, PA 16901 Important Tax Information Document Address Service Requested 008637-0326-99INT-08637-001 0 027- 000 -002 r�r�n In lu�n�r�lu rlrlr�rlr�nlm�� 00027-00001-00284 SIGLER RICHARD E 659 WILLOW WAY MECHANICSBURG, PA 17055 PAYER'S name,address,and telephone number ❑ CORRECTED OMB No.1545-0112 (If checked) CITIZENS & NORTHERN BANK 90-92 MAIN STREET PAYER'S Federal identification no. �]0 Interest WELLSBORO, PA 16901 - L 24-0756925 Income Form 1099-INT RECIPIENT'S name and address RECIPIENT'S identification no. Copy B SIGLER RICHARD E 659 WILLOW WAY For Recipient This is important tax information and is being furnished MECHANICSBURG, PA 17055 to the Internal Revenue Service. If you are required to file a return,a negligence penalty or other sanction 4 Federal income tax withheld may be imposed on you if this income is taxable and $0.00 the IRS determines that it has not been reported. (keep for your records) Department of the Treasury-Infernal Revenue Service Account number 1 Interest Income 2 Early Withdrawal 3 Interest on U.S. Savin 5 10 Tax-exempt bond CUSIP (see instructions) Penalty Y Bonds and Treas.Obligations no.(see instructions) "253300 $17.08 $0.00 $0.00 TOTAL: $17.08 $0.00 I $0.00 5 Investment 6 Foreign Tax Paid 7 Foreign country or U.S. 8 Tax-exempt interest Expenses 9 Specified private activity possession $0,00 bond interest $0.00 $0.00 - Form 11 State 12 State identification no. 13 State tax withheld 1099-INT i Page 1 of 1 P. 16. 2013 10:52AM PNC Bank No. 4679- P. 2 i i : : September 16,2013 j I Carol Koscicnsld PNC Bank Wealth Management i RE: Richard E Sigler SSN: DOD: 08-28-2013 Dear Ms.Koscienski: i In response to your request for Date of Death(DOD)balances for the customer noted above, our records show the following: i Checking Account Account#20787162 Established: 12-23-1980 RICHARD E SIGLER HEATHER M SIGLER DOD balance: $20,573.22+0.03 accrued interest Account#5005825725 Established: 01-07-2010 i HEATHER M SIGLER RICHARD E SIGLER DOD balance: $ 1,171.40 non interest bearing Savings Account Account#1004536077 Established: 02-14-1997 RICHARD E SIGLER DOD balance: $5,885.53 +0.02 accrued interest Account#5005256833 Established: 01-07-2010 HEATHER M SIGLER RICHARD E SIGLER DOD balance: 5 8,062-72+0.06 accrued interest i i i Page 1 of 2 Sep. 16. 2013 16;62AM PNC Bank NQ. 4679 P. 3 j 3 Safe Deposit$ax The decedent maintained safe deposit box#00261 RICHARD E STGLER HEATHER M STGLER Located at: Hampden Branch 4242 Carlisle Pike Camp Bill,PA 17011 i (717)730-2200 Please note that this office provides date of death balances for deposit accounts(IRAs,CDs,Checking and Savings).'We do not process any financial transactions or provide statements. Ifyou need assistance with any of these items,please call 1-888-PNC-RANK(1-888-762-2265)or stop by your local PNC Bank branch office. Sincerely, i National Financial Services Center [ PNC Bank,N.A. Member FDIC i Ms message is fntendedfor the use of the individual or entity to which it is addressed and may conrain information that is privilege4 confidential and exempt from disclosure under applicable law. If the reader of this message is not the intended recipient or the employee or agent responsible for delivering this message to the intended recipient:you are hereby norffied that any dissemination distribution or copying of this communications is strictly prohibited Ifyou have received thfs communication in error,please notify me immediately by reply or by telephone at 800-762-1775 and. immediately destroy this faxed document. C z. i 3' f f Page 2 of 2 - "' -± - - PNG BANK RECEiVEC 7-0n *,13 7 g APPRAISAL MAR 14 2014 pers0nal �OOePty Of R/clyARR cl 5 l czw E S ra n< .,�l ecL a, PAi M� E ft b 7 R-t)St-t sr ' pclL� nr� 4,C- CSI v L, T. 'JaLt 3A PAM11-Y cizr5 Hoc) 11 b A)r- lib too _ N /ftrcC D -SI LcJ/c r/Z sbo to LtuuT- BUXOM - AJK&r OfE57- G/ c X 4 9-LOeht d0 ad ile G E5 T a 6 vo A 67 t}l1 ikl _ PIPE r D WL -7719MA au bang Ml- PP A A 1,5 A L 2� —:�9bo(P q ,57i4 I REV-1509 IX+(01-10) pennsylvania SCHEDULE F DITA4iM MREYENNE INHERITANCE TAX RETURN JOINTLY-OWNED PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Richard E Sicler 21 1300993 If an asset became jointly owned within one year of the decedents date of death,it must be reported an Schedule G SUWfVWG J0NrTENANr(S)W Iqs) ADDRESS REATIONSHIPTO DECH79dT A Klebanof£, Judith S 774 Franklin Square Drive, Chambersburg, PA 17201 Daughter JOINTLY OWNED PROPERTY: DATE ITEM 1i°` WEE CESCRPIION OF PROPERTY % OATEOF DEATH rae�aNT MgDE NUUEru o`nNnxcuLNSmunwANDMRKAaowrt UrnewuR DATE OF DEATH DECEDENTS VAWEOF NtlA6ER TENN4T JOINT NEMrvYNa.ERATTACNDEEDmRlONnYNeDa VITATE VAWEOFASSET INTEREST DEDEDENRS INTEREST 1 For informatin only -property at 270 Keystone Drive, Middletown, Pa, as described in Article III of will, was sold prior to death- likewise there will be no unpaid balance on th mortgage as referenced in article III of will. 0.00 0 0.00 2 A For information purposes only - tax paid seperately on this joint account with daughter - see copy of Rev 1543 attached - Mid Penn Bank Acct # 315000773 certificate of Deposit - see attached bank letter - dated October 7, 2013 1.00 0 0.00 TOTAL (Also enter on Line 6,Recapitulation) $ 0.00 BW46AE 2eOD If more space is needed,use additional sheets of paper of the same size, PNC BANK 104T RECEIVED MID PENN BANK Cpq'CT O 2013 T October 7,2013 PNC Wealth Management PO Box 308 Camp Hill PA 17001-0308 Re: Estate of Richard E Sigler Date of Death: August 28,2013 SSN: Dear Ms Koscienski: In response to your recent letter requesting information on the accounts of Richard E Sigler,I have accumulated the necessary data below: Account Name: Richard E Sigler or Heather M Sigler Account#: 15006182-Checking Account Date Opened: April 30,2002 Balance DOD: 53,395.89 Balance Accrued Interest DOD: $.06 Total DOD Balance: $3,395.98 Date Joint Ownership Established: April 30,2002 Account Name: Richard E Sigler or Heather M Sigler Account#: 315000676—Certificate of Deposit Date Opened: January 6,2010 Balance DOD: $1,114.70 Balance Accrued Interest DOD: $.66 Total DOD Balance: $1,115.36 Date Joint Ownership Established: January 6,2010 Account Name: Richard E Sigler or Judith Sigler Klebanoff Account#: 315000773—Certificate of Deposit Date Opened: August 6,2010 Balance DOD: $1,804.96 Balance Accrued Interest DOD: $3.11 Total DOD Balance: $1,808.07 Date Joint Ownership Established: August 6,2010 Account Name: Richard E Sigler or Heather M Sigler Account#: 315000812—Certificate of Deposit Date Opened: December 3,2010 Balance DOD: $1,639.61 Balance Accrued Interest DOD: $1.17 Total DOD Balance: $1,640.78 Date Joint Ownership Established: December 3,2010 349 Union Street, Millersburg, PA 17061 • 1-866-642-7736 midpennbank.com Member FDIC MID PENN BANK If you have any questions,please contact meat(717) 896-5388. Sinc ely, Karen Tarbell Deposit Support Specialist 349 Union Street, Millersburg, PA 17061 • 1-866-642-7736 • midpennbank.com Member FDIC REV-1510 EX+(0e-09) SCHEDULE G pennsylvania CEPARTMENTOF REVENUE INTERAAVOS TRANSFERS AND INI-ERITANCE TAX RETURN MISC.NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Richard E Sigler 21 1300993 This schedule must be completed and filed if the answer to any of questions 1 through 4 o page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM DeceoevrMo DATE OF DEATH %OFDECD'S EXCLUSION TAXABLE NUMBE THEMM Fmmsa MA Amw oFiEOEre MR REX E6TAM VALUEOFASSET INTEREST APPuc VALUE 1 Franklin Templeton Investment account # 406-6973370763 - IRA See attached letter dated November 15, 2013 - payable to Presbyterian Church US Foundation Endowment Fluid 58,874.25 100.0000 0.00 58,674.25 2 Presidential Life Insurance Company policy # 428024 - non-qualifed annuity $ 28,706.46 payable to spouse 28,706.46 100.0000 0.00 28,706.46 3 Gift to daughter Judith Sigler Klebano££ on 8/23/13 10,000.00 100.0000 3,000.00 7,000.00 4 For information purposes only - decedennt was receiving three pensions ( two from the Board of Pensions of the Presbyterian Church USA and one from the Presbyterian Church (USA) Foundation) . All these pensions terminated at death with no further payment due anyone. 0.00 100.0000 0.00 0.00 5 Northwestern Annuity Policy 19839153 - - see attached Statement of Insurer - payable equally to each of three dauthes.sto daughter Judith Klebanoff 7,165.83 100.0000 0.00 7,165.83 6 Series EE Bond - serial # L608910101EE-$ 50.00 denomination-payable on death to spouse 31.66 100.0000 0.00 31.66 TOTAL(Also enter on line 7,Recapitulation)$ 101 778.20 If more space is needed,use additional sheets of paper of the same size. 9W46AF 2000 i 7272 0,98743 FRANKLIN TEMPELTON 10:33:S8 a.m. 11-19-2013 2/2 Franklin Templeton Investor • Services,tic 100 Fountain Parkway St,Petersburg,FL 33716-1205 FRANKLIN TEMPLETON tat (860)632-2350 INVESTMENTS drank6ntampletoo.con November 15,2013 Linda J. Lundberg,CTFA PNC Wealth Management Via Facsimile: (717)730-2254 Subject: Templeton Global Bond Fund• Class A Account#406-6973370763 FTB&T OUST For The IRA Of Richard E Sigler Dear Nis.Lundberg: Thank you for your recent request. Franklin Templeton Investments is committed to providing the highest level of service, and we would like to address your service needs. Please accept this letter as confirmation that the beneficiary designation for the referenced Franklin Templeton Bank&Trust(FTB&T)retirement plan,dated November 20, 2006, and received by Franklin Templeton on November 21,2006, is as follows: Primary: Presbyterian Church USA Foundation Endowment Fund- 100% Contingent: None Designated According to our records, the referenced account held 4,650.415 shares on August 28,2013. At the close of market on that day,the net asset value of the Templeton Global Bond Fund- Class A was$12.66 per share, for a total dollar value of$58,874.25. If you have any questions regarding this matter,please contact a Customer Service Associate, Monday through Friday, 5:30 a.m. to 5:00 p.m.Pacific Time,toll free at(800) 527-2020, and refer to identification number:00262-092613, Sincerely, Franklin Templeton Investor Services, LLC !Eris Clark Representative Customer Operations From:Chris Heftholer Fax: +1 (845)704-2734 To:LINDA J.LUNDBERG,\ Fax: +1 (717)730-2254 Page 2 of 4 11 t2212013 6:57 PRESIDENTIAL LIFE INSURANCE COMP A-NY In Texas doing business as Rockland Life Insurance Company +i t 69 LYDECKER STREET NYACK,NEW YORK 10960 November 22, 2013 LINDA J. LUNDBERG, V.P. Fax: 717-730-2254 RE: Deceased: RICHARD SIGLER Policy No: 428024 Qualification: Non-Qualified Beneficiary: HEATHER M. SIGLER- spouse Death Benefit: $28,706.46 - Based on 8/28/13 Date of Death Taxable,Portion as of Date of Death: $16,669.94 Dear Ms. Lundberg, We are in receipt of Mrs. Sigler's letter of 11/14/13 requesting us to release information about the above numbered policy. Attached is a copy of the letter for reference along with a copy of 'my previous correspondence. The requested information is shown above. Sincerely, Claims Department 1-800-926-7599, Extension #660 Note - Neither Presidential Life Insurance Company nor any of its employees, agents or representatives give legal, tax or accounting advice. We recommend that the beneficiary consult with an attorney, accountant or tax advisor regarding potential tax ramifications. 69 Lydecker Street, Nyack,New York 10960 • (800)926-7599 • FAX(845)704-2734 www.oresidentiallife.com INTRODUCTION cfr Northwestern Mutual- 720 East WisconsinAvenue LIFE BENEFITS DIVISION Milwaukee,WI 53202 STATEMENT BY INSURER - DEATH OF PAYEE Treasury Department Form 712 Not Applicable INSURED(ANNUITANT) DECEASED PAYEE Richard Sigler Richard Sigler POLICY(CONTRACT)NO, PAYEE'S DATE OF DEATH(MM/DD/YYYY) 19839153 (3139501) 08/2812013 POLICY(CONTRACT) INFORMATION death of Insured on DATE(MMtDOtYYYY) 1. Policy originally payable by reason of — maturity on 12/11/2011 DATE(MM/DD/YYYY) surrender on DATE(MMtDONYYY) 2. Settlement Option (Description): Interest Income Minimum Rate Plan Elected by Richard Sigler Date 12/11/2011 (MM/DDNY" 3. Value of any remaining benefits$ 7,185.83 4. Successor payee designated by Richard Sigler Date 12113/2011 (MWDDNYYY) 5. The deceased payee did have the right to change or revoke the successor payee. IMMEDIATE ANNUITY INFORMATION 1. Annuity applied for by Date (MM/DD/YY" 2. Type of annuity(Description): 3. Value of any remaining benefits$ 4. Successor payee designated by Date (MM/DD/YYYY) 5_ The deceased payee did have the right to change or revoke the successor payee. REMARKS: The undersigned officer of The Northwestern Mutual Life Insurance Company hereby certifies that this statement sets forth correct and true information. Date of Certification May 14,2014 Signature — 4 (MM/ODNYYY) DIRECTOR OF LIFE BENEFITS 150163(0813) LS M M d O N N 2 ° M va NO r d o� p ' 7 L M R O > N ❑ 0 N_ N N v ❑ C C N O U LL !A c . m 0 d asy ° � 4) LL rw O y T O C C R N x K O w Z a a X Z C 0 L O d L r U `O o 'C C Na a co O J y L _d LO in OZ 00 d ° CO 4) _ a N O w U 2 Nr CD y c dw o co ° rfE X"00 3 M C O O d m L > ULM da 0 W.m NLU T �G1 c 3LU (DEa LL y TUa C N (O C O n Za N Q CD O w Cn�a' 0 my > Q C, W �'co = ri m a U CN a?m�2 z _ IL c m ° ° w U ioO` o y N C C d CD O 3C�ad y R N 0 a � c yD N N yL U i3W `y c W W 0 N W W EW C00 is M _o °-- d co Z O Ndww �d d 00 ¢too oU @ ;O N (o m m a J N N N O CC C d C O O L �O] O p va aaao b c CD a 'm L to <6 • U CD W F U) U) U i ° a o ° c c r o Z > m m C J REV-"„Ex+c pe SCHEDULE H pennsylvania 0EP TMEnrof REVENUE FUNERAL EXPENSES AND I MMTANCETAXRETURN ADMINISTRATIVE COSTS RESIOENrnECFDENT ESTATE OF FILE NUMBER Richard E Sigler 21 13 00493 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: t Sarah Albrect - reimbursement for funeral expenses. 605.00 2 Engraving of marker 175.00 Total from continuation schedules . . . . . . . . . 5,925.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: 36,274.00 Name(s)dPersonal Representative(s) PNC Bank NA C/O Linda Lundberg VP Street Address 4242 Carlisle Pike City Camp Hill State PA ZIP 17001 Year(s)Commission Paid: 2. Attorney Fees: 20,000.00 3. Family Exemption:(If decedent's address Is not the same as claimant's,attach explanatlon.) 3,500.00 I Claimant Heather Sigler Street Address 659 Willow Way City Mechanicsburg State PA ZIP 17055 Relationship of Claimant to Decedent WIFE 4. Probate Fees: 718.50 i 5. Accountant Fees: 6. Tax Return Preparer Fees: 7. 1 Penelec Electric Service 785.65 2 Comcast Cable 278.81 Total from continuation schedules . . . . . . . . . 4,135.51 TOTAL(Also enter on Line 9,Recapituladon) $ 72 397.47 SW46AG 2.000 if more space is needed,use additional sheets of paper of the same size. i I Estate o£: Richard E Sigler 21 13 00993 i Schedule H Part 1 (Page 2) Item No. Description Amount 3 Myers-Hamer Funeral Home Inc. - funeral services 5,925.00 I i I i Total (Carry forward to main schedule) 5,925.00 ii i i Estate o£: Richard E Sigler 21 13 00993 i Schedule H Part 7 (Page 2) i 3 LaPorte Borough Municipal Water Co. - service 232.00 4 AMICA Mutual Insurance Company Homeowners Policy # 6410372ISM 36.00 I 5 Chuck Bricker Auctioneer - apprasal of personal property 100.00 6 Washington Mutual Inc. - class action suit Filing fee 25.00 7 The Patriot News Company - notice of estate administration 175.89 S Cumberland Law Journal - legal advertising 75.00 9 Reeser Appraisals, LLC -appraisal fee for real estate 375.00 10 McKonly & Asbury, LLP - income tax peparation fee 1,050.00 11 Frontier Telephone Service 274.62 12 SES Insurance Services Inc Insurance Premium 1,722.00 13 Frank Frederick -lawn care 70.00 I Total (Carry forward to main schedule) 4,135.51 l penpen SCHEDULE nsylvania DEPARTMENroF REVENUE DEBTS OF DECEDENT, MHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESOEM nECEDENT ESTATE OF FILE NUMBER Richard E Sigler 21 13 00993 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• PNC Bank, NA Commercial Loan, 602746353 108,062.56 2 For information purposes only - 270 Keystone Drive, Middletown, Pa. , referenced in Article III of the will, was sold prior to death and, therefore, there was no mortgage 0.00 I 3 Pennsylvania Department of Revenue - balance 2013 Pa 40 38.00 4 Judith Klebanof£ - reimbursement for home nursing care 4,268.75 5 LaPorte Borough Municipal Water Co -service 106.00 6 Heather Sigler - reimbursemnt for decedent's share of income tax and employent taxes paid by Heather Sigler 6,729.00 7 Frank J Frederick Lawn Service 70.00 8 Pennelic Electric Service 19.18 9 Frontier - telephone service 34.05 10 Comcast cable 33.44 11 PNC Bank NA - investment management comensation 728.41 TOTAL(Also enter on Line 10,Recapitulation) $ 120 089.39 zw46AH 2.000 If more space is needed,insert additional sheets of the same size. I REV-1513 EX+(01-10) SCHEDULE J pennsylvania DEPARTh9 OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDEMDECEDEM FILE NUMBER: ESTATE OF: Richard E Si ler 21 13 00993 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS[Include outright spousal dlstnbulions and transfers under Sec.9116(a)(1.2).) 1, Heather Sigler 659 Willow Way Mechanicsburg, PA 17055 ` See attached rider Surviving Spouse 28,798.12 2 Judith S. Klebano££ 774 Franklin Square Drive Chambersburg, PA 17201 Daughter 252,907.06 See attached rider 3 Sarah S. Albrecht 774 Franklin Sq Drive Chambersburg, PA 17201 Daughter 219,607.06 see attached rider ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II NON-TAXASLEDISTRIBLRIONS A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1 See Attached 1 TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET. S 66 074.25 If more space is needed,use additional sheets otpapm.of the same size. SW46AI 2000 -� -- -- - Estate of: Richard E Sigler 21 13 00993 Schedule J Part 1 (Page 2) Item No. Description Relation Amount 4 Alice S. Malfi 6224 Cypress St Mays Landing, NJ 08330 See attached rider Daughter 239,697.06 5 Joshua D. Klebano£f 470 Commercial St. Apt Boston, MA 02109 Pecuniary bequest pursuant to Article V of will. see attached rider. Grandson 1,000.00 6 Richard E. Albrect 111 Miller Drive Fayetteville, PA 17222 Pecuniary bequest pursuant to Article V of will -see attachedrider Grandson 1,000.00 7 Jennifer A. Cramer 363 E. Catherine St Chambersburg, PA 17201. Pecuniary bequest pursuant to Article V of Will. See attached rider. Granddaughter 1,000.00 8 Nicole M. Nelson 426 Old River Rd Mays Landing, NJ 08330 Pecuniary bequest pursuant to Article V of will. See attached rider Grandson 1,000.00 9 Valerie J. Hudson 517 Calhoun Ave Mays Landing, NJ 08330 Pecuniary bequest pursuant to Article V of Will. See atached rider Granddaughter 1,000.00 10 Jessica Klenanoff 27345 Palmer Blvd Madison Heights, MI 48071 Pecuniary Bequest pursuant to Article V of will. See attached rider. Granddaughter 1,000.00 I i Estate o£: Richard E Sigler 21 13 00993 Schedule J Part 2B (Page 1) � Item No. Description Amount 1 1 Pittsburgh Theological Seminary Attn:Dennis Kelly, Controller 616 N. highland Ave Pittsburgh, PA 15206 See attached rider Pecuniary bequests pursuant to Article VI A and B.3 of Will . See attached rider 5,000.00 2 Centre Presbyterian Church 3912 Freeman Hollow Road i Loysv±lle, PA 17047 i Pecuniary bequest pursuant to Article VI B. 1 of will. See attached rider 2,500.00 3 Camp Hill Presbyterian Church 101 North 23rd St Camp Hill, NJ 17011 I Pecuniary bequest pursuant to Article VI B. 2 of will see attached rider 2,500.00 4 Presbyterian Church USA Foundation Endowment Fund 202 E 12th St Jeffersonville, IN 47130 i See attached rider. 58,874.25 i I i i Estate of Richard E.Sigler Pa. Inheritance Tax File#21-13-00996 i Schedule II Under Article II of decedent's will,dated February 16,2010(a copy of which is attached hereto)—there is a distribution of the tangible personal property. This distribution resulted in the following distribution of the$ 6,600.00 of personal property appearing on Schedule E: $6,350.00 to daughter Judith Klebanoff;$140.00 to daughter Alice Malfi:$50.00 to daughter.Sarah Albrecht and$$60.00 to wife, Heather Sigler. The provisions of Article III and Article IV of the Will effectively became null and void because the property referenced therein, 270,Keystone Drive, Middletown, Pa.,was sold prior to death and the debt referenced therein was paid. Under article V of the will,$ 1,000.00 is to be paid to each one of decedent's grandchildren. There were six grandchildren: Joshua Klebanoff; Richard E.Albrecht;Jennifer A. Cramer: Nicole Nelson; Valerie J. Hudson and Jessica Klebanoff. Under Article VI of the will there are pecuniary bequests to charity. Specifically,these were$5,000.00 to the Pittsburgh Theological Seminary,$2,500 to the Centre Presbyterian Church and $2.500.00 to the Camp Hill Presbyterian Church. Under Article VII,decedent's cottage known as 61 Fountain Avenue, Laporte, Pennsylvania is to pass to the decedent's three daughters as tenants in common. i Under Article VIII,the residue is,to be split equally amongst decedents three daughters. However, pursuant to agreement in 2009,Sarah Albrecht received a $ 20,000 gift from her father and,she agreed that this would be an advance on her distribution of the estate. Therefore, Sarah Albrecht will receive $13,333.32 less of the residuary and her two sisters Judith Klebanoff and Alice Malfi shall each receive $6,666.66 more of the residuary. i i 1 In addition to the probate property, there were the following items of non-probate property in the net value of the estate: 1) Series EE Bond payable to spouse at death (Schedule G) $31.66 2) Ira (payable to the Presbyterian Church US Foundation Endowment Fund (Schedule G) 58,874.25 . 3) Non-qualified annuity "Presidential Life" !i payable to spouse 28,706.46 4) Gift to Judith Klebenoff (schedule G) 7,000.00 5) Northwestern Annuity payable equally to each of Three daughters(schedule G) 7,165.83 Total $ 101,778.20 I The residue is calculated as follows: Net value of Estate $ 815,883.57 Less: Amounts payable to charity: IRA payable to Presbyterian Church Foundation Endowment $ 58,874.25 Article VI pecuniary bequests 10,000.00 $68,874.25 Pecuniary bequest to Grandchildren-Article VI 6,000.00 j I Payable to spouse Presidential Life Annuity payable To spouse $ 28,706.46 Item of tangible personal property 60.00 Series EE Bond payable to spouse 31.66 28,798.12 Items payable to Judith Klebanoff 1/3 interest 61Fountain Ave., LaPorte $ 66,666.67 Gift 7,000.00 1/3 of Northwestern Annuity 2,388.61 Tangible personal property 6.350.00 82,402.28 2 I, Items payable to Alice Ma lfi 1/3 interest 61 Found Ave., Laporte $ 66,666.67 Tangible personal property 140.00 1/3 of Northwestern Annuity 2,388.61 69,195.28 Items payable to Sarah Albrecht 1/3 interest 61 Fountain Ave LaPorte $66,666.66 Tangible personal property 50.00 1/3 of Northwestern Annuity 2,388.61 69105.27 <324,378.20> Residuary $491,505.37 Judith Klebanof's share of net Value subject to tax= $163,835.12 (1/3 of$ 491,505.37) +$82,405.28 (see above) +$6,666.66 adjustment noted above _ $252,907.06 Alice Malfi's share of net Value subject to Tax =$ 163,835.12 (1/3 of $491,505.37)+ $69,195.28 (see above)+$6,666.66 adjustment noted above _ $ 239,697.06 Sarah S Albrecht share of Net Value Subject to Tax=$ 163,835.13(1/3 of$ 506,624.91). +$69,105.27(see above) -$ 13,333.32 adjustment noted above _ $ 219,607.08 i i 3 COMMONWEALTH OF PENNSYLVANIA REV-1162 EXIT 1-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG.PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 018433 PNC BANK NA 4242 CARLISLE PIKE CAMP HILL, PA 17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 $28,215.00 ESTATE INFORMATION: SSN: FILE NUMBER: 2113-0993 DECEDENT NAME: SIGLER RICHARD E DATE OF PAYMENT: 11/22/2013 POSTMARK DATE: 11/22/2013 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2013 TOTAL AMOUNT PAID: $28,215.00 REMARKS: PNC BANK CHECK# 1380503 INITIALS: WZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(l 1-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT.280601 HARRISBURG,PA 17128 0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 018434 PNC BANK NA 4242 CARLISLE PIKE CAMP HILL, PA 17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER ---------- -------- 13148103 $38.65 ESTATE INFORMATION: SSN: FILE NUMBER: 2113-0993 DECEDENT NAME: SIGLER RICHARD E DATE OF PAYMENT: 11/22/2013 POSTMARK DATE: 11/22/2013 COUNTY: CUMBERLAND DATE OF DEATH: 08/28/2013 TOTAL AMOUNT PAID: $38.65 REMARKS: PNC BANK CHECK# 1380505 INITIALS: WZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS TAXPAYER 10`sum R`V(9111) _ '...ice � - � • �' - �� - - � � � _ -� _ I Last Will and Testament OF RICHARD E. SIGLER I I, RICHARD E. SIGLER, of Middletown, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking and making void any and all Wills or Codicils at any time heretofore made by me. ARTICLE I DEBTS I direct the payment of all my legal debts and the expenses of my last illness and funeral from my Estate as soon after my death as conveniently may be done. ARTICLE H TANGIBLE PERSONAL PROPERTY A. I give and bequeath certain items of my tangible personal property to those `I individuals who survive me as are designated on an undated list or memorandum i signed by me which I shall place with my Will and which refers to this Will or is found with a copy thereof, provided that no such list or memorandum shall be valid unless it is received by my Personal Representative within sixty (60) days of my Personal Representative's qualification. I give and bequeath the remainder of my motor vehicle(s) and my household goods, personal effects and other tangible personalty of like nature (not including cash or securities), together with any I existing insurance thereon, unto my wife, HEATHER McLAUGHLIN i SIGLER, provided she survives me. I i i I I B. If my wife, HEATHER McLAUGHLIN SIGLER, does not survive me, I give and bequeath that tangible personal property that belonged to me prior to my marriage to Heather to my daughters, JUDITH S. KLEBANOFF, ALICE S. MALFI and SARAH S. ALBRECHT, who survive me, and I give and bequeath the remainder of such tangible personal property to Heather's children, ANDREW THOMAS CROKE, SUSAN ELIZABETH McLAUGHLIN and RONALD JOHN ST. LAURENT CROKE, who survive me. C. All costs of safeguarding, insuring, packing, and storing my tangible personal property before its distribution and of delivering each item to the residence of the beneficiary of that item shall be treated as administration expenses. ARTICLE III SPECIFIC BEQUEST TO MY WIFE, HEATHER McLAUGHLIN SIGLER If my wife, HEATHER McLAUGHLIN SIGLER, survives me and our marital residence, known as 270 Keystone Drive, Middletown, Pennsylvania, which we now hold as tenants by the entireties is encumbered by a purchase money first mortgage at the time of my death, I give and bequeath a sum of money equal to the unpaid balance of principal and accrued interest on the loan secured by said mortgage at the time of my death unto my wife, HEATHER McLAUGHLIN SIGLER This specific bequest shall be limited to the balance of principal and interest accrued on the loan secured by the purchase money first mortgage only and shall not include any sum for the purpose of payment of any loans secured by a second or third or subsequent mortgage upon such real estate. 2 ARTICLE IV DEVISE OF MARITAL RESIDENCE, 270 KEYSTONE DRIVE, MIDDLETOWN, PENNSYLVANIA If my wife, HEATHER McLAUGHLIN SIGLER, does not survive me, I give and devise our marital residence to her children, ANDREW THOMAS CROKE, SUSAN ELIZABETH McLAUGHLIN and RONALD JOHN ST. LAURENT CROKE as tenants in common, free and clear of the mortgage described in Article III, but subject to other loans secured by second or subsequent mortgages against said premises. ARTICLE V SPECIFIC BEQUESTS TO MY GRANDCHILDREN I give the sum of ONE THOUSAND DOLLARS ($1,000.00) unto each one of my grandchildren who survives me. ARTICLE VI SPECIFIC BEQUESTS TO CHARITABLE ORGANIZATIONS A. I give and bequeath the sum of TWO THOUSAND FIVE ($2,500.00) DOLLARS unto the PITTSBURGH THEOLOGICAL SEMINARY to be added to the ALICE MYERS SIGLER MEMORIAL TRUST FUND (formerly Mellon Account 40-245), and direct that at least ONE HUNDRED ($100.00) DOLLARS be distributed annually as a Memorial Prize to the student or students who excels in Church History and Theology as selected by the faculty; and B. I give and bequeath the sum TWO THOUSAND FIVE HUNDRED ($2,500.00) DOLLARS each unto the following: 3 1. the CENTRE PRESBYTERIAN CHURCH, 3912 Freeman Hollow Road, Loysville, PA 17047; 2. the CAMP HILL PRESBYTERIAN CHURCH, Camp Hill, PA; and 3. the PITTSBURGH THEOLOGICAL SEMINARY, 606 N. Highland Avenue,Pittsburgh, PA 15206. ARTICLE VH DEVISE OF FOUNTAIN AVENUE, LAPORTE, SULLIVAN COUNTY, REAL ESTATE I give and devise my cottage real estate known as 61 Fountain Avenue, Laporte, Sullivan County, unto my daughters, JUDITH S. KLEBANOFF, ALICE S. MALFI, and SARAH S. ALBRECHT, as tenants in common, subject to the provision that should my wife, HEATHER McLAUGHLIN SIGLER, survive me, I grant unto her a personal privilege for and during her natural life to occupy and use my cottage property on Fountain Avenue, Laporte, Sullivan County, Pennsylvania, from time to time. She shall have no obligation to pay for insurance, maintenance, upkeep, utilities or any other cost or expense associated with the property. My wife's use of the cottage shall be subject to the use of my cottage by my daughters. My daughter, SARAH S. ALBRECHT, shall be responsible to coordinate the use of the cottage among my daughters and my wife. If my daughter, SARAH S. ALBRECHT, is unable,or unwilling to discharge this responsibility, I direct that my other daughters shall do so. ARTICLE VIII REST,RESIDUE AND REMAINDER I give, devise and bequeath all the rest, residue and remainder of my estate, of whatever nature and wherever situate, in equal shares (taking into account and adjusting the share of each daughter by any advancements I have made during my lifetime to such daughter(s)) unto my 4 daughters, JUDITH S. KLEBANOFF, ALICE S. MALFI and SARAH S. ALBRECHT, the share of any one of them who does not survive me,to pass to her then-living issue,per stirpes. ARTICLE IX GUARDIAN If any property (other than tangible personal property) as to which I am entitled to appoint a guardian shall pass free of trust to a minor by reason of my death, if such property is in excess of the amount which may be paid to the natural guardian, I appoint PNC BANK, N.A., Camp Hill, Pennsylvania, guardian of the estate of said minor as to such-property, authorizing such guardian, in its sole discretion and without order of court, to retain such property in kind or to sell the same, giving good title to any real estate, to invest and reinvest in stocks, bonds or other investments without being limited to investments which are legal for a minor's funds and to use both income and principal for the minor's welfare, comfort, recreation, support and education, including preparatory, college and post-graduate or professional training. If my Personal Representative or the said guardian considers the principal passing to a minor to be insufficient to warrant establishing or continuing a guardianship, the said fiduciary may pay such principal to a custodian or such minor under the appropriate Uniform Transfers to Minors Act, with the custodian of the account to be selected by said fiduciary. ARTICLE X TAXES I direct that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, shall be paid from the principal of my residuary estate passing under Article VIII, 5 hereof; and no legatee or devisee or any person having a beneficial interest in any such property, whether under this Will or any Codicil thereto or otherwise, shall at any time be required to refund any part of such taxes. ARTICLE XI PERSONAL REPRESENTATIVE I name, constitute and appoint PNC BANK, N.A., Executor of this my Last Will and Testament. I give and grant to said fiduciary, in addition to the authority conferred by law, the power to sell any or all of my property,real or personal, at public or private sale, at such time and for such price and upon such terms and conditions as it may see fit, or in its discretion to retain the same for distribution in kind (with particular consideration being given to the retention of those securities which I have held with considerable satisfaction for many years), and the power, but not the duty,to invest any cash without being limited to "legal'investments. No bond shall be required of any fiduciary hereunder in any jurisdiction. ARTICLE XII EXPENSES OF ADNIINISTRATION I direct my Personal Representative to claim any expenses of administration of my estate as income tax deductions upon an income tax return or returns whenever in its sole judgment such action will achieve an overall reduction in the income and death taxes. No compensating adjustments between income and principal shall be made as a result of such actions. 6 IN WITNESS WHEREOF, I have hereunto set my hand and seal to this,my Last Will and Testament,this /f0 day of �✓d� U / 2 10, X-) SEAL i' ( ) RIC E. YGL R/ Signed, sealed, published and declared by the above-named Testator, as and for his Last Will and Testament,in the presence of us,who at his request, in his presence and in the presence of each other,have hereunto subscribed our names as witnesses. 7 AFFIDAVIT AND ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA : ss COUNTY OF CUMBERLAND We, RICHARD E. SIGLER, l)dq7cf r /P and the Testator and the witnesses, respectively, whose names are signed to the attached or foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and that he had signed willingly and that he/she executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Will as witness and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Ric �.sIGLggE���i ` Witness Wi ss Subscribed, sworn to and acknowledged before me by RICHARD E. SIGLER, Testator, and subscribed and sworn to before me by Cr 1'1'71Z,CS and witnesses, this / f�i day of 2010. 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