Loading...
HomeMy WebLinkAbout08-07-14 J 1505610143 REV-1500 EXc2.11) "ti PA Department of Revenue y OFFICIAL USE ONLY p Pennsylvania County Code Year File Number Bureau of Individual Taxes °Ee°"*"E«r OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 21 13 1223 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW 11 10 2013 Decedent's Last Name Suffix Decedent's First Name MI MOORHEAD LINDA J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW x❑ 1. Original Return ❑ 2. Supplemental Return ❑ 3. Remainder Return(Date of Death Prior to 12-13-82) ❑ 4. Limited Estate ❑ 4a. Future Interest Compromise ❑ 5. Federal Estate Tax Return Required (date of death after 12-12-82) ❑ x S Decedent Died Testate 7 Decedent Maintained a Living Trust D 8. Total Number of Safe Deposit Boxes (Attach Copy of will) ❑ (Attach Copy of Trust) ❑ 9. Litigation Proceeds Received ❑ 1 D.Spousal Povenvv Creditt(Date of Death ❑ 11.Election to lax under Sec.9113(A) between 12-31-91 and -1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime TelPrptlone Number 77 JAMES D HUGHES ESQ 717 2 6333p 7, REGISTE S .>ILLS USA ONLY`- `y First Line of Address nr':,, ` n 354 ALEXANDER SPRING RO tv 4. CD Second Line of Address Cc 4 AT City or Post Office State ZIP Code D E FILED CARLISLE PA 17015 Correspondent's e-mail address: ihughestatsalzmannhughes.com Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other personal representative Is based on all information of which preparer has any knowledge. SIGNAT E OF PER N RESPONSIB F R FILING RETURN DAT 1`�/+•I�I` seph A. Moorhead g I ADDRESS 6406 SiIlm P—a-r-kii Mechanicsburg, PA 17055 SIGNATU OF PRE R 0 H THAN REPRESENTATIVE DATA�{{ James D. Hughes Esq. 17 l ADD 55 J4 Alexan er Spring Road, Suite 1, Carlisle, PA 17015 Side 1 / L 1505610143 1505610143 j J -L 1505610243 REV-1500 EX RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 80 , 000 . 00 2. Stocks and Bonds(Schedule B).,,........... .. - .. ..................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash, Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 19, 347 . 33 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) a Separate Billinq Requested............ 7, 8. Total Gross Assets (total Lines 1 through 7)........................................................ 8. 99, 347 . 33 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 17 , 366 . 13 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule I)............................ 10. 112 , 242 . 49 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 129, 608 . 62 12. Net Value of Estate(Line 8 minus Line 11)... - - 12. -30 , 261 . 29 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J)............................................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13)............................................... 14. -30 , 261 . 29 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.00 15. 0 . 00 16. Amount of Line 14 taxable 0 . 00 16. 0 . 00 at lineal rate X .045 - 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE............. ................ .................................................................. 19. 0 . 00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Side 2 1505610243 1505610243 J REV-1500 EX Page 3 File Number 21-13-1223 Decedent's Complete Address: DECEDENT'S NAME Moorhead, Linda J. STREETADDRESS 56 Ashford Drive CITY - STRTE ZtP Enola PA 17025 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 0.00 2. Credits/Payments A, Prior Payments B. Discount 0.00 Total Credits(A +B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund S. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 0.00 Make Check Pa able 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;.... ......... ................. ...... ❑ 1J b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ ❑x c. retain a reversionary interest;or........................... ._..._........................_......................................... ....... ❑ x d. receive the promise for life of either payments,benefits or care?......._..............._......................._..._.... ❑ J 2, If death occurred after Dec. 12, 1982, did decedent transfer properly within one year of death without I� receiving adequate consideration?.................................................................................................................... ❑ fE�X 3. Did decedent own an"in trust foe' or payable upon death bank account or security at his or her death?.....,. ❑ l*J 4. Did decedent own an individual retirement account,annuity,or other non-probate property which �'-�I contains a beneficiary designation?........................................_...................................................,..................., ❑ Lx IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan. 1,1995,the tax rate imposed on the net value oftransfefs to or for the use of the surviving spouse is 3 percent 172 P.S.§9116(a)(1,1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent 172 P.S.§9116(a)(1.1)(if)]. The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for cladosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use cf a natural parent,an adoptive parent,or a stepparent of the child is 4 percent[72 P.S.§9 116(a)(1,2))� • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4,5 percent,except as noted in[72 P.S,§9116(a)(1)). • 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. Rsv.1502 EX+(01-00) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Moorhead, Linda J. 21-13-1223 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which properly would be wohanged between a firing buyer and a witting seller,neither Who compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointtymwned with right of survivorship must be disclosed an schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest N owned as tenant in common, ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate situate at 56 Ashford Drive, Enola,Cumberland County,PA-at proceeds of sale 80,000.00 (See HUD-1 attached) TOTAL(Also enter on Line 1, Recapitulation) 80,000.00 (if more space is needed,additional pages of the same size) Copyright(c)2010 farm software only The Lackner Group,Inc. Farm PA-1500 Schedule A(Rev.01-10) Rev-1508 EX.(11-10) SCHEDULE E pennsylvania CASH BANK DEPOSITS r r DEPARTMENT OF REVENUE 1 f & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Moorhead Linda J 21-13-1223 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. i3lCapital DESCRIPTION VALUE AT DATE OF DEATH Capital Blue -reimbursement for medical services 137.15 Capital Blue -2013 Annual Incentive Payment 1,151.35 Blue Cross-payment 1,799.82 4 Members list Federal Credit Union, Checking Account No. 158389-11 146.99 5 Members 1st Federal Credit Union, Regular Savings Account No. 158389-00 1,302.48 Accrued interest on Item 5 through date of death 0.04 6 2011 Honda Civic, DX Sedan 4D 10,736.00 7 Household goods at appraisal 1,020.00 8 Capital Blue Cross -refund 115.50 9 Pennsylvania Housing Finance Agency-refund escrow account credit 657.00 10 Pinnacle Health System -refund 103.00 11 U.S.Treasury-2013, 1040 income tax refund 2,178.00 TOTAL(Also enter on Line 5, Recapitulation) 19,347.33 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) REVd 511 EX-(10-09) pennsylvania WISICHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND R ADMINISTRATIVE COSTS RESIDEESIDE INHERITANCE NT T DECEDENT ESTATE OF FILE NUMBER Moorhead Linda J. 21-13-1223 Decedent's debts must be reported on Schedule 1. ITEM —NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: See continuation schedule(s) attached 3,103.17 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zia Year(s)Commission Paid 2. Attorney's Fees Salzmann Hughes, P.C. 5,000.00 3, Family Exemption: (if decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 9,262.96 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 17,366.13 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1560 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Moorhead, Linda J. 21-13-1223 ITEM NUMBER DESCRIPTION AMOUNT Funeral Exl2enses 1 Joseph A.Moorhead-Crematory services 2.809.67 2 Joseph A.Moorhead-probate expenses paid to Register of Wills 293.50 H-A 3,103.17 Other Administrative Costs 3 Coldwell Banker Homestead Group-split realtors commission paid to sell real estate in 2,947.00 order to administer the estate 4 East Pennsboro Township-final sewer service paid to sell real estate in order to administer 289.80 the estate 5 First American Home Buyers Protection Corp.-Home warranty paid to sell real estate in 485.00 order to administer the estate 6 Kept Plumbing-plumbing repairs and labor to sell real estate in order to administer the 190.00 estate 7 Keystone Land Transfer, Ltd.-mortgage payoff wire out fee to sell real estate in order to 20.06 administer the estate 8 Keystone Land Transfer, Ltd. -tax certification fee to sell real estate in order to administer 10.00 the estate 9 Kimberly M. Bradeen and SueAnn E.Wise-seller assistance to sell real estate in order to 1,600.00 administer the estate 10 Kristen D.Shive-notary fee to sell real estate in order to administer the estate 10.00 11 Patricia A. Rosendale CPA,LLC-preparation of 2013 income tax returns 125.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Moorhead, Linda J. 21.13-1223 ITEM NUMBER DESCRIPTION AMOUNT 12 Recorder of Deeds-1%realty transfer fee to sell real estate in order to administer the estate 800.00 13 ReMax Realty Associates, Inc.-split realtors commission paid to sell real estate in order to 2,352.00 administer the estate 14 Salzmann Hughes,PC-reimbursement for payment to Cumberland Law Journal for legal 75.00 advertising 15 The Sentinel-Legal advertising 201.16 16 W.S.Carey Electrical-electrical repairs paid to sell real estate in order to administer the 158.00 estate H•B7 9,262.96 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.0-98) Rev-0St2 EX.(12-08) SCHEDULE i pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Moorhead, Linda J. 21.13.1223 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unneimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Honda Financial Services-balance due 6,366.04 2 Joseph A.Moorhead-reimbursement for payment to Robert Ensminger appraisers for 100.00 appraisal of personal property 3 Joseph A. Moorhead -reimbursement for loan payment to Honda Financial 1,000.00 4 Law Offices of Debra K.Wallet-balance due for preparation of Will,Living Will and Power of 270.00 Attorney 5 Members 1st Federal Credit Union,VISA Credit Card No.4672090000164590-payment for 20.00 credit card balance 6 Members 1st Federal Credit Union,VISA Credit Card No.4672090000164590-balance due to 151.54 payoff credit card 7 Members 1 st Home Equity Loan,Account No. 158389-04-payment 200.00 8 Members 1st Home Equity Loan,Account No. 158389-04-payment 518.99 9 Members 1st Home Equity Loan,Account No. 158389-04-balance due 28,413.59 10 Pennsylvania Housing Finance Agency-payoff first mortgage loan to sell real estate in orde 73,418.92 to administer the estate 11 PPL-electric service 36.00 12 PPL-final billing 874.95 13 Sunoco Consumer-balance due on credit card account 872.46 TOTAL(Also enter on Line 10, Recapitulation) 112,242.49 (if more space is needed.additional pages of the same size) - Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12.08) REV-1517 EX-)01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Moorhead, Linda J. 21-13-1223 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSOWS)RECEIVING PROPERTY DECEDENT 5 (Words) ($$$) Do Wt LIM 1 TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] 1 Joseph A. Moorhead Brother Entire Estate 6406 Salem Park Circle Mechanicsburg, PA 17050 Total Enter dollar amounts for distributions shown above on Tines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 01-10) E0 T W,4VLL AND TESTAMENT cu;lr'�P! A LINDA J. M 0 0 R FI E A D 1, LINDA J. MOORHEAD, of Mechanicsburg, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils, if any, that I have made. N'j FIRST: All of my Estate, of whatever nature and wherever situate, I give, ize devise, and bequeath, to my brother, JOSEPH A. MOORHEAD, of Mechanicsburg, Pennsylvania, so long as he shall survive me by thirty (30) days. SECOND: Should my brother fail to survive me by thirty (30) days, then I give, Qb devise, and bequeath all of my Estate, of whatever nature and wherever situate, in two equal shares, to my nieces, so long as they each shall survive me by thirty (30) days: ERIN L. MOORHEAD, of Duncannon, Pennsylvania; and AMANDA MOORHEAD, of Mechanicsburg, Pennsylvania. Should either of my nieces fail to survive me by thirty (30) days, her share shall be given to my surviving niece. THIRD: All interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. FOURTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate, without apportionment or right of reimbursement from any person. In the event that a substantial portion, as determined in the sole and absolute judgment and discretion of my Executor, of the non-probate assets such as an annuity or mutual funds are directed to be paid to a beneficiary or beneficiaries, so that the taxes referred to herein would be paid out of the probate residue passing to the beneficiary or beneficiaries of this will (whether or not the same as the beneficiary or beneficiaries under the non-probate assets), my Executor, in the Executor's sole and absolute judgment and discretion, shall have the right to allocate the full or partial payment of the taxes to the beneficiary or beneficiaries of the non-probate assets. FIFTH: In addition to all rights and powers conferred by law, I authorize and J empower my Executor and his successors, in his absolute discretion and without necessity of obtaining court approval: A. To buy investments at a premium or discount. B. To hold property unregistered or in the name of a nominee. C. To give proxies, both ministerial and discretionary. D. To compromise claims. E. To join any merger, consolidation, reorganization, voting trust plan, or any other concerted action of security holders and to delegate discretionary duties with respect thereto. F. To lend to, and buy from, my estate. G. To borrow and to pledge real and personal property as security therefore. H. To sell at public or private sale for cash or credit or partly for each, to exchange, or to lease for any period of time, any real or personal property, and to give options for sales, exchanges, or leases. I. To exercise any option permitted by law which he believes to be advantageous from the viewpoint of overall tax reductions, including, without limitation of the foregoing, power and authority to claim administration or other expenses either as income tax deductions or inheritance or estate tax deductions, without regard to whether they were paid from principal or income and without requiring adjustments between principal and income for s any resulting effect on income or estate taxes, and a deduction of such expenses for income tax purposes shall be given effect in computing the respective shares of all persons interested in my estate set forth herein, even though the effect is to increase the share of one beneficiary or class of beneficiaries hereunder at the expense of another; and to make such adjustments, if 4J�3 any, between beneficiaries with respect thereto as he shall deem appropriate in view of the nature of the transaction and the amounts involved. J. To distribute in cash or in kind or partly in each. K. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as he may deem necessary or advisable to carry out the provisions of this Will or any Trust. The powers granted hereunder shall be exercisable with respect to all real and personal property, including, but not limited to, income and principal held for minors or disabled beneficiaries at any time, until the actual distribution of all property. All powers, authorities and discretion granted here shall be in addition to those granted by law and shall be exercisable without leave of court. However, nothing herein shall be interpreted or construed to encourage, authorize, empower, or permit the Executor to act or cause anyone to act in a manner contrary to or inconsistent with accepted standards of portfolio diversification and risk management. SIXTH: I nominate, constitute, and appoint my brother, JOSEPH A. MOORHEAD, as Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my brother to act for whatever reason in this capacity, then I nominate, constitute, and appoint my niece, ERIN L. MOORHEAD, as Executrix of this, my Last Will and Testament. I direct that no representative named above shall be required to post security for the faithful performance of his/her duties in any jurisdiction insofar as I am able by law to relieve him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 2_41 h day of 3N,rE , 2013, on this, the fourth of four typewritten pages. I have also signed the left-hand margin of the first three of these pages for purposes of identification only. LINDA J. OM HEAD SIGNED, PUBLISHED, and DECLARED by the Testatrix, LINDA J. MOORHEAD, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. I,QsIr..,�fG. tJicttA,{- _ ''1S"D /•�l I c..�J:�.J 1�IL. ACKNOWLEDGMENT Commonwealth of Pennsylvania County of Cumberland I, LINDA J. MOORHEAD, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. LIN A J. MO RHEAD Sworn or affirmed to and subscribed before me by LINDA J. MOORHEAD, the Testatrix, this v`��rhday of 2013. Notary Publi. COMMONWEALTH OF PENNSYLVANIA Notarial seal Mary McGill,Notary Public Camp Hlil Boro,cumberland County MY Commislon EV Nov.15,2015 MEMBER,PENNSYLVANIA ASS .ION OF NOTARIES � n , x x ; AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland We, Debra K. Wallet and Z- , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix, LINDA J. MOORHEAD, sign and execute the instrument as her Last Will and Testament; that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that, to the best of our knowledge, the Testatrix was at that time 18 years of age or older, of sound mind, and under no constraint or undue influence. � . 0- Sworn or affirmed to and subscribed before me by 1� . and witnesses, this day of Jt,jnA 2013. Notary Publi COMMONWEALTH OF PENNSYLVANIA Notarial Seal Mary McGill,Not Public Camp NIII Boro,Cumberland County My Commission a0m Nov.15,2015 MEMBER RENNSYLVAN[ AS50OATLON OF NOTARIES OMB Approval No 2502-0265 A. Settlement Statement (HUD-1) 1.❑FHA 2.❑RHS 3.Q romp.Unins, 6 File Number'. 7.Loan Number: B.Mortgage Insurance Case Number. 14037 5316476 4,❑VA 5.❑Conv.Ins. C.Nets:This form i6 famished to give you a statement of actual settlement costs Amounts paid to and by the statement agents are shown,Items marked -hp a c)"were paid outside the closing:they are shown here for informational purposes and we not included in the totals. D.Name 3 Address of Bearings: E.Name&Address of Seller F.Name Address of Leader: comedy M.Bratlent Sul E.wise Estate of Linda J.Moorhead AmenChoice FCII 1030 Teakwood Road,Enola,PA 17025 56 Ashford Dove,Enola,PA 17025 cm Midi Loan Services,P.0 Box 144, Houghton,MI 49931 G.Property Location: H.Settlement Agent i.Settlement Date:04111/2014 56 Ashford Drive Keystone Land Transfer,Ltd Disbursement Date.04111/2014 Emi PA 17025 3421 Market Street,Camp Hill,PA 17011 East Pennsbom Township 717731-420 F3421M,Iet Settlement. TAleExpress Street Camp Hill,PA 17011 Printed 04/09/2014 at 10:30 am by KS 100. Gross Amount Due from Bonowr 400. Gress Amount Due to Seller 101. Control sales price 80,00000 401. Contract sales pose 00,000.00 102. personal property 407 Peopprod pommy mEE Settlement charges to hormwer(line 1400} 3,774.78 403. 104, 404. 105. 405, aeMientf for items Paid by NNW in scrams A ustmer4s tut items paid by sailer in adeancs 106. City/ewe taxes to 406. Chishown lazes he 107, Counts lazes 04111/2014 to 12/3112014 27095 407. County taxes 0411112014 to 12/3112014 27095 108. School Tut 0411112014 to 06130/2014 23761 408. Schwa Tax 0411112014 to 0613012014 237.61 109, Sewer MI 112014 le 0613012014 12284 409. Sourer 0411112014m0613012014 12284 110, 410. 111, 411. 112. 412. 120. Gaoss Aerosol Due from 8prcow4r 84,406.18 420. Grass Amount Da Se0ar 80.631.40 ML Amounts Paid by or is Sebad of Borrower 500. ReduNons in Anwunt Du w Se8x 201. Deposit or earnest money 1,000.00 501. Excess deposit lose instructions) 202. Principal amount of new laan(s) 64,00000 502. Settlement charges to seller(line 1400) 7,445.00 203. Edstirg fonds)One,subject b 501 Existu loans)taken su4eet to 204. 504- Payoff d fist mortgage Iran to Peosllvaaa 73,475.92 Housing Finance Agency 205, 51 Petri of second mortgage loan 201 Seller Assist 1,6000D 506. Seller,Assist 1,600.00 207, 507 208, 505. 209. 509. 44tasseent for items unpaid by seller Adustments for hems unpaid by seller 210. CdYAW tales to 510. Consent taxes fo 211. County haves in 511. County taxes to 212. School Tax In 512 School T. to 213. 513, 214. 514, 215, 515. 216, 516. 217, 517. 218, 518. 218. $19. 220. Total Paid b Mar Borrower 66,600.00 520, Total Reduction Amount Due Seller 62,467.82 800. Cash 9 Settlement heraft borrower 600. Cash M Stagnant Ml6om Seller 301, Goss amount ddee tram sallower pine 120) 84,406.18 601. Gross amount due to seler Life 420) 80.631.40 302. Less=m:MS had byxer borrower{5ne 224} 66,60OW 602 Less redvirmas in WOW and rime 520) 82.4&79Z 303, Cash 0 From [: Td BOrmwer 17,806.18 601 Cash [] Ts ❑% From Seller 1872.52 Previous staffers are obsolete Page 1 or 4 HUD-i Settlement Charges 700. Total RaBEatate8mker Feaa 55,299.00 Paid From Pat d From Dweknaf Wmmission(11ne700)aslollows: Borrowers Sellers 701. $2,35200 W RelAtax Realty Associates.Inc. Fundsat Funds at 702 $2,94700 W Caldwell Banker Homestead Group Settlement Settlement 193, Carcmstion paid at settkmenl 5,29000 704, Broker Fee b Re+Max Reahy Associates,Inc 195.00 $00, More Payable in Connector with Loan 801. Our originator,charge (includes Originator Point 0.000%or 50.001 8850.00 (from OFF et 802 Youresedda charge tpo a Lane speck veremstrate chosen $ them GFE#2) $03. Youradluudoi9inersorcharges dram GFE A) 850.00 804. Appraisal fee to AmenCleme FCU (ham GFE#31 375.00 805. Credit report to Ameri reare FCU (ham GFE Q) 50.00 ON Tax service to (from GFE 43) 807. Food centimeter, to Aae Kmace FCU (tom GFE#3) 2500 808. to Ift Items Required by Lender to be Paid In Advance 901. Dailyhrearml Uargesfrom from 040112014 m 05101120140 SB.88891day them OFE#10) 17798 902. Wiley unwarKe prourcm ,mr0+s to tram OFF#3) 903, Fbneowrmr'smserance fort ea"to the insurance Group S449.00 FO.C,(B•)imom GFE#11) 904, months to (from GFE#11) jlagL Retriever, OSItM with Lender iWi, taBiaF depa98 taryaeexrow accoW pare GFE#9) 1002. Wmeowner's lnsurance months @$ 37421mwth $ 1007. Mortgage insurance months @$ (month 1004, Property taus months @ 5 menm 1015. Denver Wes meort6 5 31 itemonth $ 1008. School Tax months @ S 8022/month S 1007. Aggregate Adjustment $ it Title Char m 1101. Tdk services mM kedes firs traverse 8mn GFE#41 103400 1102. SetOement or casing tee to S 1103, Owners Wde lnsurance-Per American Title Insurance Company $ there GFE#5) 8800 1104, Lenders Ito insurance-First American The Insurance Company 8927.00 1105 Lenders lft{macy iimt 564.000.00 terees Pocky 1106, Owres Elk poky limit$80,00000 Owners Poky 1107. Agent's notice of the total bd insurance premium $799.00 to Keystone I and Transfer,Ltd lift tMdhavemosr's War,of the etas the insurance aemiom $218.00 to First American LOe Insurance Company 1109, 1110. Notary Fee to Kristen D.Shive 70.00 IIII Wire OW Pee'Psych W Keystoce Land Transfer.Ltd 1 2000 1112. Ter:Centigrade,Fee he westore Lard Transfis.Ltd 1000 1200. Government Recording and Transfer Charges 1201. Government recording charges $ (morn GFE V) 170.00 1202. teed$sgeo NsIngagalinnZa Release 1203 Trustee,Wes $ (from GFE#81 800.00 1204, ChylCcunlytaxlslamps Deed$800.00 Mortgage 1205. Stale Taxistan0s Deed$800.00 Mortgage 80000 1208, Deed MortgageS 1300. Additional SNtement Char M 1301. Required sernoes her you can shop for (mom GTE W) 1302, to 1303, to 1304. to 1305, to 1308. 2014 County Taxes to Dabble Lupold 3732 1307. Elebcicat Roper, to VIA care,Electncel 158.0 1368, Sever In 6.130 m East Pomrsbaro Tove,she 284 1309, Sewer Service Fee to East Penruboro Township 10.03 1310. Hone Wanamy to Fast American Home Buyers Protection Corp 4850 a,, Total Settlement Changn parterre,lines 103,Section J and 502, 3,n4.78 7,445.00 'Pant Outside of creem;by(8gxrovrer,(Super.{deader(9wesRo.Brapterc"Credit by lack,shaven an page i -.'wilt by sc#er 4tpwn m page t. Prevuns,Niters are oloscreta, Page 2 or 4 HUD 1 Comarnson of Good Faith Estimate(GFE)and HU),I Charges good Faith Euumate v_Hi sThatCamwtinaeex HU6l tine Humber Dwaipirraewrchage.—.—.. _ p 807 I I . "Slug — 85000 Your credit an charge(stands)for they eeific interest rate cn rge 1poi ) p oxn p 0.00 0.00 Your adjusted originated charges p 803 802 85000 85000 Trans(nr razes # 1203 Moore 80000 Chaphass That in Total Cannot increase More Than 70% Godtl Faiar Estimate NUPI �. -Government wording charges p 1201 200900 170.00 Apprasal he pBIM 37500 375.00 Credit mount �+ #805 3000 5000 Flood Mothballed p007 2500 2500 a p # p 660.00 620 Go b311.00 or 46154% n fiat Can(Named N ..... _ .._ ...... .—.. lm a Good Faith Estimate HUD-1 ads[deposit for your M.account p1001 0.00 000 Dally lmerest cheaper;•• "•••, from _ p901 58968891tla 17778 177.78 HmilLwmias insurance #903 414.00 44900 Title services and handers We inannexce ,i #1101 1,07200 UAW Ciw'nar "a aesurna e-Fund Amexan Title insurzrxe Can nw, #1103 88.00 8800 q p Goan Terms YOUnmtiatbanamouni5 $64,000.00 Your ban Senn is 30.years Your Mal modest rate is eci Yaw mind monthly amount owed for princryat interest,and any morgage 534357includes Insurance¢ ❑Principal .. ❑X interest ❑n+xtgage bs trounce Can ypa interest rata rise? ❑No ❑Yes,itcanrisebamaximumof is Theflatchange willbeon I I and can change again every yearsafter I I .Every - - change date yaur mterebrah*tan morease a Seem.by °4.OVertb Ve of the forn,your nearest mole guaranteed 4 minx eve bower man %arhighef than is. Ease Hyou make payments on tlme,can your loan balance rise? ❑X No. ❑Yes,it can rise to a maximum of S £wp XyeumakayayneMS On Nrce,can YOUrmondaYarrmuNOwed fm ON'o ❑Yes.ihe Ersiirxerseecanbeon i t and are Mai pririeipal,interest.arm mortgage insurance rit amount owed can rise toS The maximum 8 can ever as to is S Downs your ban have a concerned penaiy? E]No, 1:1 Yes yourmarumunprepaymempenaltyts3 Ccesyourban haveabagoan papnenR ❑X Np ❑Yes,youhaveacelearpaymeni stem years on I I Total monthly amount owed irciuding escrow account pennants Q You do not have a monthly escrow payment for items,such as property taxes and immoawnats msraarce.You must pay these hens daecdyyourse4 ❑You have an additional monthly babow payment of 4 that results in a total initial mmnthly amount owed of Thitmcludes principal,interest,any mortgage insurance and any items checked below: ❑Frqkerlytaxes ❑Horneowheises.. El Fhgdinsurance ❑ ❑ ❑ NOW Ifyou have any questions aooul the Settlement Charges and Loan Terms fished on this form,planet contact your tender. previous M6bn5 are tosona a Page 3 of 4 NUO-i fi - t. HUD CERTIFICATION OF BUYER AND SELLER I ante easaeft teMavad the HUDPl Sememem Statement ON M Ne best of my kno.NAABe ant beliel,N Is a bus am a=fate statement of all receipts ant tisMasementa mwe on my accwnt or by me in tics bansacbon.I lusher certify Net I have received a copy U One HURL Settlement Statement. KLTlbarty M.Bracken SbeMn E.VAse ESTATE OF LINDA J.MOORHEAD The HUOI Seckment Statement~i I have pieparod is a no And erwrato aawnt of INS trenes0on.I have caused or wi0 cause the fonts to be disbursed in enoxderce r Male satement. SETTLEMENT AGENT DATE WARNING.IT IS A CRIME TO KNOWNGLY MAKE FALSE STATEMENTS TO THE UNITED STATES ON THIS OR ANY SIMILAR FORM.PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT.FOR DETAILS SEE TIRE 10:U.S.CODE SECTION IWI AND SECTION 1DI0 Prevlom editions arc obsolete Pape 4 of 4 HUD-1 Itemization of Section 200 Credits Name o[Barowerc Name of see, Foe Number Prepared 04M 12014 at 1030 am Note:Thia page displays an itemization of the credits shown in section 2W of me HUD-1 Settlement Stateme d.This page accompanies but is not a part of the HUD-1 Settlement Statement.If a discrepancy exists,the information on the HUD-1 Settlement Statement applies. CmtliH Credit Itemization of Your Loan Origination Charges se se se so Possess Name of Borrower. Name of Seller He Numbe,. Kinderr N.Soman Estero of Linda Moohead 14037 SWAM E.Wu Prepared 0410912014 at 10:30 am Note:Thta page QistNays an itenazati«e of the adjusted origination charges shown in section M of the HUD-i Sidt ement Statement. Thia page accompanies Mss is not a part of the HUD-i Settlement Statement.if a discrepancy exists,the information on the HUD-t Settlement Statement applies. Yourtuaw OrtpnWoo Ceages Swearer Steer 801. Our cogitation charge (Ieciudes 0donaeon Point 0000%or SO 00} Processing Fee to AmenChoice FCU $ 550.00 Underwriting Fee to Am eChaice FCU 5 300.00 802, Your=of or change(owen For the Spec&ielarest rare season No S am 803. Your adjusted adguation charges 85000 0.00 t Name of licenser; Name of Seller "a Number Kimberly M.linseed Estate of Linda J.Moorhead ]140 37 SueMn E Ww Prepared 04M9l2014 at 10:30 am Note:This page displays an itemization of the charges shown on line 1101 of the HUD-1 Settlement Statement This page accomlanies but is«m a part of the HUD-i Settlement Statement.it a dscrepancy exists,one information on the HUD-1 Settlement Statemem applies. 1100.Tate Choose Total Charge Snrenew Seller 1101. Tdesm%esar+d kndets 9tie ln5am11fR to Wee in Far, to Keystone Land Transfer,Ltd S 1200 1200 Overnight Delivery Fee-Pactage to Keystone Land Transfer.Ltd S 2500 25.00 EmmWoc Copy Fee In Keystone Land Transfer,Ltd S 3500 35.00 Notary Fee Io Knsien D.Srem S 3500 3500 1102 SeWemant or Masnq ka do S 000 1104. Lender'setlains,nmos irsl American Title lnsgo FirstAmerican 7iU¢Insurance COm 5 92700 9v on Totals: 41.084.00 0.00 1,031.W 0.0 Strakwederaradite spawn"pa i POC=paid Outside Closing CS=tender Credit Prevtoos Cd2aJn5 are obsolete Page i or 1 HUD-1 Sr MEMBERS 1St FEDERAL CREDIT UMON REGULAR SAVINGS ACCOUNT: Account Number/Suffix 158389-00 Date Account Established 04/2711996 Principal Balance at Date of Death $1,302.48 Accrued Interest to Date of Death $0.04 Total Principal and Accrued Interest $1,302.52 Interest from 01/01/2013 to 11/10/2013 $0.61 Name of Joint Owner None CHECKING ACCOUNT: Account Number/Suffix 158389-11 Date Account Established 04/27/1996 Principal Balance at Date of Death $146.99 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $146.99 Interest from 01/01/2013 to 11/1012013 $0.00 Name of Joint Owner None LOAN ACCOUNT: Account Number/Suffix 1 Date Opened 111/25/2/25/2 009 04 Principal Balance at Date of Death $28,675.17 Loan Type Home Equity/Contractual Pledge of Shares Collateral Secured 56 Ashford Drive, Enola, PA 17025 Interest Rate 7.99% Name of Co-Borrower None VISA CREDIT CARD ACCOUNT 4672090000164590 Account Number 01/31/2001 Date Account Established $125.77 Balance at Date of Death None Joint Cardholder M``�EE M/ BERS 1ST FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist February 11, 2014 Estate of: LINDA J MOORHEAD Date of Death: 11110/2013 Social Security Number: 168-48-2574 _ _ r 111� TZ"- nn nss honirch,rrc* Pennsvlvania 17055 (800) 283-2328 www.memberslst.org ZIP_-00E:17055 1 Sign itcr Sign u5} Safari Power Saver Popular at KBB.corn Click to Start Flash Plug-in Honda 'j Home > Car Values > Hoorla > G,c > 2011 > C3(8,cr/ > 'dh,!e > OcUOrib > OX Sedan 41) t (civic t2 ml C o Your Blue Book' Value Shv,,Used Car Prices I Price Your Next Car DX Sedan AID Getup to 31 `,j PG with the 406 New 2014 Ford Focus Edit options Check spen PI 18163 Charge ;,s 'Scant Sell to a Print report Private Party See vehicle details on Ford.com Price a Flev/ Cal Trade-in value Then browse reviews,photos, Fuel Cost Comparison $10,736 specs and more Instant Cash Offer Your 2011 Honda Ovic NEW 2014 Ford Focus Find local dealers ready to buy .k your car-today! ell Get your offer 25 36 27 37 City MPG Hwy MPG City MPG HIM MPG $1,862.07 $1,741.94 Arnual Fuel Cost Arkral Fuel Cos( Excellent Condition Trade-In Values valid for ycitra;ea Miougn /17/2014 Your Potential Savings Track this car's values It ')12 0.13 Bash w 15,000 miles Per year Tell Us About This Car Aciveni.rnerk Why ads? Owners like you rated the 2011 Civic 8.7 out of Write your own review 10. Next Steps to Selling Your Car Benchmark Local Prices See listings See what dealers and private sellers in your area are asking for your or. k f �`� ROBERT ENSMINGER APPRAISERS REAL ESTA 7 r livid PL-RS0AAL PROPERTY" .>57 lilnierlon Avrnue February 6, 2014 I ILa ri shut,. PA 171!19-I 1 Joseph Moorhead I7-r>r_-4111 v^'« 6406 Salem Park Cir 7i -37-5777 r°' n Mechanicsburg, PA 17050 7-R77-7:so cell g� threecompsGi)comcast.nel or RE: Estate of Linda f;'loorhead Robert rr Ensmin ers.net www.Ensminizers.net Dear Mr. Moorhead: In accordance with your request, I have appraised the personal property of Linda Moorhead, Deceased. The property is located at 56 Ashford Dr, Enola PA 17025. 1 have made a physical inspection of the items listed in the attached report on January 26, 2014. The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its estimated value as of the date of death. The intended users of this report are the executor(s) or the administrator(s) of the estate, estate attorneys and the PA Department of Revenue. There are no other intended users. The intended use of this report is for estate purposes. Estimated value is defined as the appraiser's professional opinion of the estimated gross amount, expressed in terms of cash, which the listed assets would typically realize if exposed for public sale at a properly advertised and professionally managed orderly liquidation at a listed or negotiated price usually within a short period of time of the effective date of this report. Further consideration is given to the ability of the assets to draw sufficient prospective buyers to insure competitive offers are considered. All items are valued on a per item basis, in "as is" condition, with purchasers responsible for removal of assets at their own risks and expenses. Any deletions or additions to the total package could change the psychological and/or monetary appeal necessary to gain the price indicated. Taking into account all of the factors set forth in the pages that follow, it is the opinion of the undersigned that the estimated value of the listed personal property is One Thousand Dollars ($1,000.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, V '0 Robert A. Ensminger Estate of Linda Moorhead ITEM VALUE Sofa loveseat & ottoman - well worn $ 2 wooden shelves $ 50.00 Contents of shelves $ 10.00 37" Samsung TV $ 250.00 STV stand $ 25.00 2 end tables $ 50.00 'Lamps - pair $ 10.00 Baskets & misc. contents of living room $ 35.00 Small table $ 10.00 Sofa table $ 35.00 Bed $ 175.00 Lane cedar chest $ 75.00 Dresser, mirror,-2 night stands $ 75.00 XP computer $ 35.00 Electrolux vacuum $ 65.00 Lamps - pair $ 10.00 Washin machine $ 35.00 Dryer $ 50.00 Table & 4 chairs $ 25.00 TOTAL $ 11020.00 Rounded $ 1,000.00 - - _ Page 1 of 1 Scope of Work The following comments expand the Scope of Work to include any additional research or analysis necessary, based on the complexity of this specific appraisal assignment. The scope of work explanations discussed here and within the body of the report further define, clarify and document what the appraiser did [or did not do] in order to develop the appraisal and report the value opinion, based on the complexity of this appraisal assignment and/or as a result of a supplementary Agreement or Engagement Letter ' as accepted by the appraiser, Robert A. Ensminger and his client. 'If no written specific and or supplemental Scope of Work was agreed upon with the client(prior to accepting the assignment, by formal engagement letter and included in this report) the Scope of Work outlined here and within the report, is considered to be representative of what typical users of appraisal services would require and in general, what appraisers would provide as reasonable, acceptable and sufficient for the stated intended user's needs. COMPLETE VISUAL INSPECTION: It should be noted that the Appraiser conducted a visual inspection of only the readily accessible areas of the assets, viewing only those components of the asset which were clearly visible. No tests we made of any mechanical, electrical or electronic systems as such tests are not within the Scope of Work. Comments on the condition of the asset are based on a casual observation only and which may have been limited by the placement of assets so as to preclude observation of the items blocked by same. Although the report may cite a general rating of the adequacy and or condition (based on observation only) it should be clearly understood that these statements are a general guide for comparison purposes (as part of the valuation process) and are not a detailed report on the physical and or operational condition of these items. The appraiser is not an expert in these matters and any opinion stated is advisory based only upon observation. While others may choose to rely on the report, they should not rely on it to disclose condition and stated defects. Such knowledge goes beyond the scope of this appraisal and as such, comments on observed conditions given in this report should not be taken as a guarantee that a problem does not exist. REPAIRS/DETERIORATION: An effort was made to report those repair items that, in the appraisers opinion, will affect safety, adequacy, and marketability of the property. The Market Data or Sales Comparison Approach to value compares recent sales of similar assets to the subject asset being appraised. Adjustments may be made to the comparable sale for such items as condition, age, provenance, obsolescence and time of sale to arrive at an indication of the most probable selling price of the asset. The Market Data Approach is based on the premise that the asset is easily substituted in the market place for a similar asset of similar quality and price. The market is an established means of buying and selling assets through established channels including auctions, second hand dealers, public and private sales. Auctions are the preferred method of marketing when a liquidation value is being sought. Auctions are usually properly advertised and professionally managed and assets can be liquidated in a relatively short period of time. The orderly liquidation value as reported herein is not consistent with the definition of"insurable value" and should not be relied upon for insurance purposes. The Cost Approach measures value by determining the current cost of an asset and adding for appreciation or deducting for depreciation. Several types of depreciation can be associated with an asset including, but not limited to physical deterioration, functional, economic and technological obsolescence. Since depreciation is very subjective and sometimes difficult to prove, use of the cost approach and reliability on the same as a value indicator could be misleading. In most cases the Cost Approach is not deemed necessary to the _development of a reliable value opinion, therefore the Cost Approach has been excluded and was not used in this report. Scope of Work (Concluded) The INCOME APPROACH is typically developed when the value is related to the economic return that an asset can produce. It is usually not applied to individual assets due to the difficult task of identifying individual income streams. The Income Approach is typically used with assets that produce rental income, especially large, movable construction equipment, and commercial transportation vehicles. The appraiser has determined the Income Approach was not appropriate and meaningful to the analysis and value opinion. For this reason, the Income Approach was not employed as a valuation tool. EXTENT OF DATA RESEARCH: Sales and listings of assets comparable to the assets being appraised have been researched, verified, analyzed, and reported. Sales data of assets geographically, physically, functionally and economically similar to the subject assets and that are sufficiently recent to reflect current buyer and seller actions were researched and considered. If necessary and applicable, the appraiser also researched data on comparable income and expense information and replacement costs. Depending upon the availability and reliability of various data sources, the appraiser used any combination of reasonably available information from owner's comments, buyer's descriptions, manufacturer's and dealer's web sites, brochures, Internet auction sites such as eBay or Auction Arms; informational web sites such as Kelley Blue Book, NADA, Edmunds, Machinery Trader, Art Facts, Prices for Antiques and the like; posted auction prices of other auctioneers, the appraiser's own experiences selling similar type assets at public auction and the appraiser's personal library. When and where possible, the applicable information was verified with sources deemed to be reliable and from a disinterested party or corroborated with a 3r° party source. In some cases, the motivations of the parties and other factors (terms, arms-length transactions, etc.) may not have been available and the data was used at "face value as factually accurate." DISCLOSURE/DISTRIBUTION: Regardless of who paid for this appraisal report, the intended user is only the client stated within the report. The appraisal and report may be inappropriate for use by parties other than the intended user and could place them at risk. Despite the means of possession of the report, this appraisal should not be used or relied on by anyone other than the stated intended users and for the stated/intended purpose. The Intended User of this appraisal report is the Client. The Intended Use is to evaluate the assets that are the subject of this appraisal for reasons stated elsewhere in this report, subject to the stated Scope of Work, purpose of the appraisal, the developmental and reporting requirements of the Uniform Standards of Professional Appraisal Practice (USPAP,), and the Definition of Value. The nature of the assignment may infer Additional Users of this report. Examples would where this appraisal is to be used for (a.) legal purposes whereby the client's attorney and authorized court personnel become users of this report on behalf of the client; and (b.) estate purposes whereby the client's attorney and authorized taxing authorities become users of this report. This report is copyrighted by Robert A. Ensminger, ©2010, and may be registered in the U.S. Copyright Office. Any reproduction, electronic or otherwise, of analyses, drawings, photographs, contents, representations or opinions of value made in this report for purposes other than those stated in this report, is not permitted. THE VALUE OPINION: The value opinion stated in the report is based on my analysis as of the effective date shown in the report. The value opinion considers the productivity, economic and physical conditions of the assets only as of the effective date of this appraisal. As market conditions are constantly changing, this value opinion may not be valid in another time period. Statement of Assumptions and Limiting Conditions 1. In preparation of this appraisal report, no investigation was made as to the actual ownership of personal property herein appraised. Unless otherwise stated, the personal property has been valued in fee simple, unencumbered by liens and fractional interests. Z. All opinions as to values stated are those of the appraiser and are based upon the facts and data made available to me. The appraiser assumes no liability or responsibility for changes in the market place or in technology, which may in some way, alter or change the stated values. 3. No responsibility is assumed for information furnished by others and the appraiser assumes no responsibility for matters of a legal nature. 4. This appraisal was made for the purpose stated and is not to be used for any other purpose. 5. Possession of this appraisal report, or a copy thereof, does not carry with it the right of publication. It may not be used for any purpose by any person other than the party to whom it is addressed and the stated users without the express written consent of the appraiser. 6. The appraiser, by reason of this appraisal, shall not be required to give testimony as an expert witness in any legal hearing or before any court of law unless advance arrangements have been made with the appraiser at an additional fee. 7. Leasehold improvements have not been taken into consideration unless specifically noted in the appraisal report. 8. The appraiser has used his best professional judgment to accurately value the subject according to the specified definitions, and the values reported in the appraisal documents represent the opinion of the appraiser as of the effective date of the appraisal. Such values are subject to significant alteration and will be affected by time, changes in condition, obsolescence, changes in the market place or in the economy and many other factors beyond the control of the appraiser. Reliance upon stated values for any purpose, beyond the effective date of this appraisal is inadvisable. 9. Authenticity of paintings and art work and provenance of antiques and decorative arts is assumed, but not guaranteed. Paintings and art work under glass were not -- - examined out of frames and are assumed to be as identified and in good condition unless otherwise stated. Statement of Assumptions & Limiting Conditions (Concluded) 10. Services containing multiple pieces may or may not have been completely examined, and are assumed to be complete and in good condition, unless otherwise stated. An individual piece is assumed to be representative as to condition. If values are given per set or per lot, the value is for the set or the lot, and no opinion is given as to an individual value, or to proportionate values. i 11, Porcelains, pottery, ceramics, and other fragile items have not been examined to museum standards or methods, for repairs or hidden damage, and are therefore subject to further examination. 12, Colored stones and diamonds may be enhanced by using one or more techniques including, but not limited to, clarity enhancement, resins, and heat treatment. In many cases, it is impossible to tell whether a natural stone has been enhanced without a detailed report from a qualified laboratory. The value determination in this report assumes that no major enhancement has taken place unless so stated. 13. Ivory, jade, bronze, gold, sterling silver, and similar materials have not been tested by laboratory standards, or methods for purity and authenticity, and are subject to further examination. 14. Coins and paper currency were not examined for authenticity or counterfeits and were not removed from books, flips, slabs, rolls or other packaging. In most cases the package markings are assumed to contain the listed contents. 15. Machinery, equipment and vehicles were not operated and are assumed to be in working condition unless noted. 16. Electronics and computers were not tested and are assumed to be in working order unless noted. 17. Firearms were not examined internally and were not fired. Various component parts were not checked for matching serial numbers. All firearms are assumed to be in working order unless noted. 18. Measurements and weights are approximate. Wood identity is not guaranteed without further research. 19. It should be noted, that any additions or deletions to the total assets could change the psychological and or monetary appeal necessary to obtain the values indicated within this report. Certifications I certify that, to the best of my knowledge and belief: • The statements of fact contained in this report are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions. • I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. It is noted, however that the appraiser is also an auctioneer that regularly conducts liquidation services for clients. At the present time there are no contracts for future services. • I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. • My engagement in this assignment was not contingent upon developing or reporting predetermined results. • My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. • I have made a personal inspection of the property that is the subject of this report. • No one has provided significant personal property appraisal assistance to the person signing this certification. • I have not performed any business services, as an appraiser or in any other capacity, for the party whose assets are being valued within the past three years. Robert A. Ensminger J February 6, 2014 �jHON] ►A Statement Date: November 24,2013 MONTHLY STATEMENT == :...jeS it if ier'4 Payment Information Payment Due Date December 16,2013 i AM Current Payment Due $240.14 Past Due $240.14 Total Amount Due $480.28 -- hondatinancialservices.com Payoff Summary Payoff Amount _ $7,366.04 customer service: Payoff Good Through _ December 16, 2013 (800)916.9939 Automated response 24 hours,7 days a week Account Information Associates available weekdays from 9'00 am-5:00 pm EST Account Number 140902404 Vehicle Description 2011 HONDA CIVIC For Correspondence Only: VIN Number 2HGFA1F396H542731 Honda Financial Services Regular Payment Amount $240.14 P.O. Box 65507 Maturity Date May 16, 2016 - Wilmington,DE 19808-0507 Payments Remaining 31 For Payment Only: IMPORTANT Honda Financial Services Your account is currently past due and this and other information P.O. Sox 1829 about your account may be reported to the credit bureaus.Please Philadelphia, PA 19101-7829 see the important NOTICE ABOUT NEGATIVE CREDIT REPORTING on the reverse side,This statement includes an Happy Holidays amount from a prior billing,which Is now past due.Go to hhr ndafinancialservices.com to make a one-time payment or contact us for payment arrangements and other options. As want to comes to a claw, we at Honda Financial Servicesr. want to thank you for allowing us to serve you this past year. We No activity occurced on your account since the last wish you and your family very happy holidays and a New Year monthly statement. filled with all good things. e Where do airbags come from? Go to: "s AirbagAware.Hondaxom ® Honda Financial Semces is a DDA of AmenWn Honda Finance Coiao axis . Kindly return this coupon and write your account number on the check 1336 370 724 91338a 628729 00001100001 rW HONLIA Honda Financial Services Payment Due Date December 16, 2013- -- yy t7 P 0.Box 65507 i�dlyit._�ic'-ii Wilmington.DE 19808-0507 Account,Number 140902404 `• Total Amount Due $480.28 tf—it Please make check H ��- Honda Financial Services rvices o or HFS. Write amount enclosed here. —0. >13365 3707724 001 008161 STMT 8 Please mail check to: LINDA J MOORHEAD 56 ASHFORD DR Honda Financial Services ENOLA,PA 17025-2320 Honda Financial Services is a DBA of AHFC - 611d161111Il 11111111$111614111111!11111dL11111d1111111111l11111d111d11111111 P.O. Box 7829 Philadelphia, PA 19101-7829 11$111!11111IM11111111un1111111411111nd1111111u1$1r 1111�11un11! 1.nA nnnnn140902404 000237105 000 000480282 121613 007366046 2