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Home My WebLink About10-07-14 � 1505610143 REV-1500 EX`°2-,,> �� OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual Taxes DEPMTMENTOFREVENUE Po Box.2soso� INHERITANCE TAX RETURN 21 13 1011 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 08 25 2013 O1 04 1949 DecedenYs Last Name Suffix DecedenYs First Name MI RICHWINE KENNETH W (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW � 1. Original Return � 2. Supplemental Return � 3. Remainder Return(Date of Death Prior to 12-13-82) � 4. Limited Estate � 4a.Future Interest Compromise � 5. Federal Estate Tax Return Required (data of death after 12-12-82) � 6 Decedent Died Testate � � Decedent Maintained a Living Trust � 8. Total Number of Safe De osi (Attach Copy of Will) (Attach Copy of Trust) p l BOxBS � 9. Litigation Proceeds Received � 10.Spousal Povert Credit�Date of Deach � 11.Election to tax under Sec.9113(A) betweenl2-31�1and -1-95) (Attach Schedule O) N CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFOI�If IATION SHOUC�$E DI,� D TO: Name Daytime Te�ppDne Num� �'Ti � MARK A MATEYA 717 2��6�00� �� r_ `�-a, �Ca REGIST�F�QfjaW(LtS USE ONC� . ; . ,� . � _-.-� t First Line of Address � -Y, � ..{� � 55 W CHURCH AVENUE - � - o r"" - , r Second Line of Address �`-� N � O DATE FILED City or Post Office State ZIP Code CARLISLE PA 17013 CorrespondenYs e-mail address: mam(c�mateyalaw.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 than the personal representative is based on all information of which preparer has any knowledge. SI TURE OF P ON RE O IBLE FOR FILI RET DATE � Timothy L Brandt l��-� '° � ADDRESS 765 Balt" ore Pike G rdners PA 17324 SIGNATURE O REPAR R O ER T N RE VE DATE Mark A. Mateya f(� —�� ADDRESS 55 W. Church Avenue, Carlisle, PA Side 1 � 1505610143 1505610143 J h � 1505610243 REV-1500 EX DecedenYs Social Security Number DecedenPsName: RICF1W111@� Kenneth W RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 14 6,0 0 0 . �0 2. Stocks and Bonds(Schedule B)............................................................................. 2. 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages 8�Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 2 9, 841 . 85 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. inter-Vivos Transfers&Miscellaneous -Probate Property (Schedule G) � Separate Billing Requested............ 7. 169�521 . 41 8. Total Gross Assets(total Lines 1 through 7)........................................................ g. 34S ,363 .2 6 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 47 , 994 . 54 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule I)............................ 10. 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 47 , 994 . 54 12. Net Value of Estate(Line 8 minus Line 11).......................................................... �2. 2 9'� , 3 68 . 72 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. 2 97 ,3 68 . 72 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. AmountofLine14taxable 2g7 368 . 72 �s. 13 381 . 59 at lineal rate X .045 � � 17. Amount of Line 14 taxable at sibling rate X.12 � . �� 17. � . �� 18. Amount of Line 14 taxable at collateral rate X.15 � . �� 18. � . �� 19. TAX DUE................................................................................................................ 19. 13 ,381 . 59 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. � Side 2 � 1505610243 1505610243 � _ _ _ _ REV-1500 EX Page 3 File Number 21-13-1011 Decedent's Complete Address: DECEDENT'S NAME Richwine, Kenneth W STREETADDRESS 765 Baltimore Pike CITY STATE ZIP Gardners PA 17324 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 13,381.59 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 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 13,381.rJ9 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:............................................................................... ❑ 0 b. retain the right to designate who shall use the property transferred or its income:.................................. ❑ � c. retain a reversionary interest;or............................................................................................................... ❑ ❑x d. receive the promise for life of either payments,benefits or care?............................................................ ❑ 0 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ � 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ �x 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑X ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after 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 [72 P.S.§9116(a)(1.1)(ii)]. The statuie 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 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 decedenYs 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. . ��r,�s LAS'T WILL AND TES'TAMENT � Prepared by: Mark F. Bayley, Esquire 17 West South Street Carlisle, PA 17013 (717) 241-2446 I, Kenneth W. Richwine, of 765 Baltimore Pike, Gardners, Pennsylvania, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking all wills heretofore made by me. 1. I direct my personal representative to pay all of my debts, funeral and administrative expenses as soon as convenient after my decease. I direct that all inheritance taxes imposed or payable by reason of my death and interest and penalties thereon with respect to all property, whether or not such property passes under this Will, shall be paid by my personal representative out of my estate. 2. I authorize and empower my personal representative to sell any realty and/or personalty owned by me at my death and not specifically devised or bequeathed herein,at public or private sale or sales and to give good and sufficient deeds and/or bills of sale therefore, in fee simple, as I could do if living. My representative is authorized and empowered to engage in any business in which I may be engaged at my death, for such period of time after my death as seems expedient to said representative. 3. I nominate and appoint Timothy L. Brandt as executor of my estate, to serve without bond. 4. I give, devise and bequeath my estate of whatever nature and wherever situate to my son, Steven W. Richwine, provided that h:, survive me by at least thirty (30) days, in trust as follows: a. My trustee shall hold the trust principal, assets and any . undistributed income thus received for the benefit of my son, Steven W. Richwine (hereafter"Steven"), who is designated as beneficiary of this trust. b. My trustee shall hold the trust proceeds for the benefit of Steven in recognition that there may be a number of needs other than support and maintenance which may be unavailable to Steven except through the provisions of this trust. c. This trust is intended to provide the non-support needs of Steven, as deemed appropriate in the absolute discretion of the trustee. This trust is not intended to displace any source of income otherwise available to Steven for his basic support (such as food and shelter), including any governmental assistance prograrn to which he is or may be entitled. It is not intended to be a resource of Steven and it is not available to him upon demand. This trust is intended to be a discretionary spendthrift trust created for non-support purposes for the benefit of Steven. d. No part of the principal or income of this trust shall be used to supplant or replace any Public Assistance,Medicare, Medicaid or Social Security benefits received by or through any country, state, federal or other governmental agency for the benefit of Steven. e. During the lifetime of Steven, to the extent that benefits are not made available to him for other than basic living expenses, including food and shelter, the trustee, in its absolute discretion,may distribute from income and principal to or for the benefit of Steven for his needs other than basic support. For ihe purposes of this provision, non- support purposes shall include, but are not limited to dental care, unreimbursable medical expenses, including plastic and reconstructive surgery, diagnostic work and treatment and rehabilitative training, supplemental nursing or related care, recreation, cultural experiences, vacations, travel, computers, telephone and television, reading and education materials, exercise equipment and unreimbursed therapy. The trustee's discretion in making distributions authorized hereunder is absolute without regard to distributions from the trust estate and shall be binding on all interested persons. f. If Steven is unable to maintain and support himself from his own resources and sources of income, independent of the principal and income of this trust, the trustee shall seek such support for him from public sources. The trustee should, therefore, seek entitlements which are available to members of the community who are experiencing disabilities which are substantially similar to those which Steven experiences. The trustee shall deny requests made by any agency or governmental entity requesting disbursement of trust funds to satisfy Steven's support needs. g. The trustee shall take whatever legal steps may be necessary to initiate or continue any governmental benefits for which Steven is or may become eligible. The trustee may bring such action in any court having jurisdiction over the matter, to secure a ruling or order that this trust is not available to Steven for support purposes. h. This trust shall continue during the life of Steven and upon his . death the remaining principal and any accumulated and undistributed income and/or assets shall be paid and distributed to Timothy L. Brandt, in the event that he survives Steven by at least 30 days. In the event that Timothy L. Brandt does not survive Steven by at least 30 days then any accumulated and undistributed income and/or assets shall be paid and distributed to Steven's estate,per stirpes. 5. I nominate and appoint Steven's financial guardian, to be determined and appointed by the Court, to serve as trustee of the above estate. In the event that the Court determines that Steven has sufficient capacity that a financial guardian is not warranted, then all assets associated with the above trust shall be immediately distributed to Steven upon him reaching 18 years of age. 6. It is currently my desire and hope that Timothy L. Brandt assumes guardianship responsibilities over Steven after my death. It is my belief and desire that Timothy L. Brandt will, after my death, reside with Steven and maintain a residence with Steven at 765 Baltimore Pike, Gardners, Pennsylvania, for as long as it is practicable. IN WITNESS WI3EREOF, I have hereunto set my hand and seal to this, my Last Will and Testament,bearing my signature, this .� day of �� y� , 20_�. ,�j � r- /��`L7 �Z-'�,� �t:�;.�� Kenneth W. Richwine,Testator _ _ Acknowledgement Commonwealth of Pennsylvania : County of Cumberland : I, Kenneth W. Richwine, whose name is signed to the attached or foregoing 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 purpose therein expressed. � , �. %�Q��`�-'� . ` t ; .�,�'� Kenneth W.Richwine, Testator Sworn to and subscribed to Before me this�day of ��+1�iCt.r"i� , Z0�• ��L�'1�..� �.. � Notary COMMO�JWEAL7N nF PENNSYIVANIA MoWria!�eal Connie.3.Gibson,NoCary Public Carlisle Soro,CurE�beriand Covnty My Comr��issiun Expires Aug.Y7,2015 MEh'BER,PkNPISY'_VF hflA.A�`if!;tATt4'�?OF NOTARTFS Commonwealth of Pennsylvania : County of Cumberland : We, �� C�r`l� �CtC'��S and �v��:l t"� '�� C..�.i. ' �.- � the witnesses whose names are signed to the attached or foregoing instrument,being duly qualified according to law, do depose and say that we were present and saw Testator/ Testatrix sign and execute the instrument as his/her Last Will and Testament, and that he/she signed willingly and that he/she executed it as his/her free and voluntary act for the purposes therein contained; that each of us in the hearing and sight of the Testator/ Testatrix signed the will as witnesses; and that to the best of our knowledge, the Testator /Testatrix was at that time 18 or more years of age, of sound mind and under no constraint or undue influence. , i i Sworn to and subscribed to Before me this ��Z day Of �Jll� Li l� � 20�• \ . .� ��,,��.,�....�; Notary CQhiMONWEALTN dF p�NR�SY�.VAiVIA Notarial Seai Connie 7.Gibson,Notar�Public CaHisle Soro,Cumberiand Coupty My Commission Fxpires Aug.17,2t1t5 MEMBER,I�EAlNSi LYAIJ'iA ASStK,1147TC�.h'OF MOTJkRIES Rev-1502 EX+(01-10) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OFREVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Richwine, Kenneth W 21-13-1011 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged belween a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedenYs interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real Estate-765 Baltimore Pike-Parcel No. 40-14-0142-025;See attached appraisal 146,000.00 TOTAL(Also enter on Line 1, Recapitulation) 146,000.00 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev.01-10) S.W. BARRETT REAL ESTATE AND APPRAISAL SERVICES File No.13-0257 �`' 10121/2013 Irwin 8�McKnight 60 West Pomfret Street Carlisle,PA 17013 File Number: 13-0257 In accordance with your request, I have appraised the real property at: 765 Baltimore Pike Gardners,PA 173248803 The purpose of this appraisal is to develop an opinion of the defined value of the subject properry,as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the defined value of the property as of August 25,2013 is: $146,000 One Hundred Forty-Six Thousand Dollars The attached report contains the description, analysis and supportive tlata for the conclusions, final opinion of value, descriptive photographs, assignment conditions and appropriate certifications. Respectfully submitted _ �� ci`r'�.'�� _ _ � u Stan A.Skowronek PA Certifled Residential Real Estate Appraiser Summary Residential Appraisal Report FileNO. 13-0257 9�is app�aisal report is to provide the ciient with a credi6le opinion oi the defined value of the subject properry,given the intended use oi the appraisal. ,mtended User Irwin 8 McKni ht E-mail NIA ;eress 60 West Pomfret Street Ci Carlisle State PA Zi 17013 ,onai incended user s The intended User of this a raisal re ort is the Client. No additional intended Users are ermitted without ;�e ermission of the a raiser s. m�ended use The Intended Use is to evaluate the ro ert that is the sub ect of this a raisal to rovide the Ciient with an � accurate and ade uatel su orted o inion of vafue. ci Gardners stace PA zi 17324-8803 aro e nddress 765 Baltimore Pike coun Cumberland owner of Public Record Richwine Kenneth W 8 Nanc L �e ai Descri 6on Deed Book 35S a e 386 Tax vear 2012 R.E.Taxes$ 1 782•00 " Assessor'sParcel# 40-14-0142-025 Ma Reference14-0142 CensusTract0126.00 Nei nborhood Name South Middleton Townshi Pro e Ri his A raised X Fee Sim le Leasehold Other describe M research did X did not reveal an rior sales or transiers of the sub ect ro er for the three ears rior ro the effective date of this raisal. Prior SalelTransier. Date 0611111992 Price S1 Source s Courthouse Analysis of prior sale or[ransfer history of the subjecl properry(and comparable sales,if applicable) NO rior transfers of the sub'ect within the ast 36 months nor were there an rior transfers of the com arables within 12 months of their sale date. Offerings,op6ons and contracts as of the effecuve date of the appraisal None noted Ono-UnkHOUSing PreseMLandUse% NeiyhporhoodChuu�ristics OnedlnitHOUSingTrends 25� Locaeon Urban Suburban X Rural Pro er Values Increasin X S[able Declinin PRICE AGE One-Unit Built-U Over 754b X 25-754b Under 2545 DemandlSu Shorta e X In Balance Over Su I $000 rs 2-4 Unit 0°� Growth Ra id X Stable Slow Marke6n Time Under 3 mths X 3-6 mths Over 6 mths 120 Low 10 Mul6-Famil �°� - Neiqnbornood aoundaries The sub ect is bounded on the north b Enola Rd on the east b �40 Pred. 140 Othem VaC 75� � Baltimore Pk on the south b Pine Grove Rd and on the west b Firehouse Rd. � Neighborhood Descrip6on The sub'ect is located alon a seconda road o ulated b homes of va in size st le and ualit . It is �� within close roximit to ammenities such as schools sho in and em lo ment. Market Condi6ons(including support for the above conclusions) See Attached Addendum oimensions See le al descri tion nrea 10.39 ac sha e Irre ular view Woods S ecific 2onin Classifica6on WC Zonin Descri cion Woodland Conservation Zonin Com liance X Le al Le al Nonconformin Grandfathered Use No Zonin Ille al describe Is the highest and best use of the subject properry as improved(or as proposed per plans and specifications)the present use? X Yes No If No,describe. � Public Other describe Offisitelm rovements—T e Public Private ueircies Public Other describe X We�� street Macadam X ElecVici X Water Gas X P�o ane Ckn Sanita Sewer X Se tic nlle None siie Commen�s Private water and sanita s stems are common to the area and have no adverse affect u on marketabilit . GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIP710N materials INTERIOR materiels units X One OnewlAcc.unrt X Concreteslab Crawis ace Foundationwalls ConcSlab Floors Cr tlVin i #oi Stories 1 Full Basement Panial Basement Exterior Walls Vin I walls Vin I T e X Det. Att. S-Det.lEnd Unit Basement Area 0.0000 s .ft. Roof Surface Cort1 oSh �e gath Flooh V n I 0°fi �uners&oowns ouu Aluminum X Existin Pro osed Under Const. Basement Finish Bath Wainscot Vin I Desi n s le Mobile Home Outside En IExit Sum Pum Window T e Casement Car Stora e None Year Built 1993 Storm Sash/lnsulated Y85 Screens Yes X Drivewa #of Cars 4 Etfecrive A e Yrs 10 woodstove s#0 Dr'Newa Surface Gravel Attic X None Heatin X FWA HW Radiant Amenities Dro SWit Stairs Other Fuel K6�0 Fire lace s#0 Fence N011e Gara e #of Cars Floor Scuttle Coolin X Central Air Condi6onin PatiolDeck None X Porch CoV�d Car ort #o ars Finished Heated Individual Other Pool None Other No11e Att. Det. Built-in A liances Rehi erator X Ran elOven Dishwasher Dis osal Microwave Wash 2 Bath s ahel 064 3 uare Feet of Gross Livin Area Above Grade � Finished area above rade contains: 5 Rooms 3 Bedrooms ' Addieonai Features Front covered orch. Three sheds 12x16 8x10 and 12x14. Commentsonthelmprovements Im rovements are in avera e condition with no h sical orfunctional inade uacies noted. Summary Residential Appraisal Report FileNo. 13-0257 SUBJECT COMPARABLE SALE N0.1 COMPARABLE SALE N0.2 COMPARABLE SALE N0.3 ,nore Pike 429 Pine Grove Road 3668 Enoia Road 115 Boyds Schoolhouse Rd. dardners PA 17324 Gardners PA 17324 Newville PA 17241 Bi lerviile PA 17307 tosubect 4.42 miles WSW 14.73 miles NW 13.53 miles SW ,ePrice $ $ 120 000 $ 150 000 $ 124 000 sale PricelGross LN.Area $ 0.00 s .ft. S 100.33 s .ft. S 92.59 .tt. S 145.54 s .ft. Datasource s Ins Ction CPMLS 10208144 CPMLS#10213068 CPMLS 10230212 verificaoon Source s Courthouse Courthouse Courthouse Courthouse � VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +.gq lmment DESCRIPTION i-5ndjuvmmerit DESCRIPTION +(-SA ustmerrt Sale or Financing N!A None,Cash None,FHA $7,440 CI.Csts 0 Concessions DOM 169 DOM 168 FHA DOM 1 oate ot Salelrime NIA 01101I2012 0 03102I2013 1013012012 �oca6on Rural Rural Rural Rural LeaseholdlFee Sim ie Fee Sim le Fee Sim le Fee Sim le Fee Sim le siie 10.39 ac 2.09 ac 41 500 10.07 ac 1 600 2.07 ac 41 600 view Woods Woods O en Count 0 Woods oesi n s ie Sin lewide Mobile/Addn 0 Doublewide 0 Lo Rnch-10% -12 400 _ ua�i of conscruc6on Avera e Avera e Avera e Avera e ,' Actual A e 20 35 � 14 � �3 � : condi6on Avera e Avera e Avera e Avera e Above Grade 7o1a1 Bdrms BatRS Total Bdrms Baths Tdal Bdrms Baths Tdal BdrmS. BaztS � Room Count 5 3 2 8 4 2 0 6 3 2 7 3 1 5 000 � Gross Livi Area 20.00 1 064 s .tt. 1 196 s .ft. -2 640 1 620 s .ft. -11 120 852 s .ft. 4 240 � Basement&Finished Slab Slab Full Bsmt -5,000 Crawi Space 0 � Rooms Below Grade Funcnonai ueii Avera e Avera e Avera e Avera e - Headn ICooiin FWA/CA FWAINone 3 000 FWA/None 3 000 EBB/None 3 000 ener Efficient Items None None T ical None �ara eiCar on None 3 Car Gara e -15 000 None 2 Car G/Cr t -12 000 PorchlPaUOlDeck Porch PorchlPavil. -2 000 Deek 2 000 Porch 3 Sheds 1 BdrmCabin 0 None 6 000 Shed/FP 2 000 NetAdustrnent otai X + $ 24 860 + X - S 3 520 X + $ 31 440 Adjusted Sale Price Net Adj. 20.7� Net Adj. -2.396 Net Adj. 25.4� ofCom arabies Grossnd. 53.4�, S 144860 GrossAd. 19.1Mo $ 146480 GrossA'. 64.7�� S 155440 summa of saies com arison n roach O inion of vaiue ran e is$145 000 to$155 000. Closin cost ad'ustments was not made for com arable#3 since it sold at final list rice. Sur lus acrea e ad'ustments are made at$5 000 er acre. The recent slower market es eciall for mobile homes resutted in a ve limited ool of suitable sales com arables thus re uirin an ex anded search in both time and distance. Com arable#3 is a lo home and is included as the best known third com arable.Com arable#4 is inciuded as additional su ort althou h the oldest. These are the best sates com arables known to be available. COST APPROACN TO VALUE siie vaiue commen�s A review of vacant land sales within the sub'ects market revealed sales ran in from$7 800 to;11 500 er acre.Sub'ect acrea e- 10.39 $9 500=S98 705. O inion of value for the sub'ect site-$100 000. ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE........................................=S 100 000 Source of cost data Dwellin S .Ft. $ .........=S 0 ,' uali ralin trom cost service Effecdve date of cost data S .Ft. S ............=S : Comments on Cost A roach ross livin area calcula0ons,de reciation,etc. � Cost A roach deemed a oor indicator of value. The �ara e�Car on 0 s .Fc. $ ........._$ 0 � Estimated Remainin Economic Life-30 ears Total Es6mate of Cos[-New .�•••••••• _$ 0 Less Ph sical Functional Ex[ernal De reciation =$ 0 De reciated Cost of Im rovements................................=S 0 "AS-is"Value of Site Im rovements................................=S INDICATED VALUE BY COST APPROACH...................... =$ � INCOMEAPPROACHTOVALUE Estimated Monthl Market Rent S 0.00 X Gross Rent MulS lier 0.00 =$ 0 Indicated Value b Income A roach • Summary of Income Approach(including support for market rent and GRM) NIA IndicatedValueb : SalesCom arisonA roach5�46�� CostA roach iftlevelo ed S� IncomeA roach iidevelo ed S 0 The Market Data Anal is su orts m o inion of value for the sub ect. The Cost A roach was not deemed an a ro riate indicator of value and therefore was not included herein.The Income A roach was also deemed ina ro riate for this � anal sis. This appraisal is made X "as is," subject to completion per plans and specificafions on the basis of a hypothelical condiuon that ihe improvements have been completed, ❑subject to the following repairs or alteraGons on the basis of a hypothe6cai condi6on that the repairs or altera6ons have been completed ❑subject to the following: � The ro e�t has been a raised in current condition. This is for the clients use onl . Rev-1508 EX+�11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OFREVENUE INHERITANCETAXRETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Richwine, Kenneth W 21-13-1011 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Metro Bank-Checking Account No. 537611741 3,147.66 2 Metro Bank-Checking Account No. 2843651486 5,485.13 3 Automobile-2007 Suzuki Automobile-Kelly Blue Book value-See attached valuation 2,800.00 4 Automobile-1993 Chevrolet Blazer-213,00 miles in bad to fair condition 650.00 5 Personal Household Effects-Appraised value-See Attached 7,730.00 6 Century Link-Refund on Account 29.06 7 Carlisle Container Company-Distribution from Employee Savings Plan 10,000.00 TOTAL(Also enter on Line 5, Recapitulation) 29,841.85 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. 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VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Carlisle Container Company-Employee Savings Plan 169,521.41 169,521.41 -managed by Letort Trust TOTAL(Also enter on Line 7, Recapitulation) 169,521.41 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+(�OA9) SCHEDULE H pennsylvania DEPARTMENTOFREVENUE FUNERAL EXPENSES AND RESIDENTDECEDENT URN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Richwine, Kenneth W 21-13-1011 DecedenYs debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER q, FUNERAL EXPENSES: See continuation schedule(s)attached 8,472.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Timothy L Brandt StreetAddress 765 Baltimore Pike c�ty Gardners state PA z�o 17324 Year(s)Commission Paid 15,000.00 2, Attorney's Fees Mateya Law Firm, P.C. 12,288.75 3. Family Exemption: (If decedenYs address is not the same as claimanYs,attach explanation) Claimant Street Address City State Zi� Relationshio of Claimant to Decedent 4. Probate Fees 218.50 5. AccountanYs Fees 6. Tax Return Preparer's Fees 7. OtherAdministrative Costs 12,015.29 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 47,994.54 Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Richwine, Kenneth W 21-13-1011 ITEM NUMBER DESCRIPTION AMOUNT Funeral Ex ep nses 1 Hollinger Funeral Home-Funeral Services 8,472.00 H-A 8,472.00 Other Administrative Costs 2 Carlisle Petroleum Inc-Fuel Oil for heating residence;Account No. 8806 564.00 3 Century Link-Telephone service at residence-Account No. 313118347 250.94 4 Citizens Bank-Service fee on Estate Checking Account 2.00 5 Citizens Bank-Service fee on Estate Checking Account 2.00 6 Citizens Bank-Service fee on Estate Checking Account 2.00 7 Citizens Bank-Service fee on Estate Checking Account 2.00 8 Citizens Bank-Service fee on Estate Checking Account 2.00 9 Citizens Bank-Service fee on Estate Checking Account 2.00 10 Citizens Bank-Service fee on Estate Checking Account 2.00 11 Cumberland County Register of Wills-Fee for Subpoena for Death Certificates for Nancy L. 5.00 Richwine 12 Cumberland County Register of Wills-Filing fee for Petition to Invade Trust 15.00 13 Cumberland County Register of Wills-Filing fee for Petition to Invade Principal 15.00 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 Richwine, Kenneth W 21-13-1011 ITEM NUMBER DESCRIPTION AMOUNT 14 Cumberland County Register of Wills-Fee for Short Certificates 15.00 15 Cumberland County Register of Wills-filing Fee for Petition to Invade Trust 15.00 16 Cumberland Law Journal -Legal Advertisement of Estate 75.00 17 Direct TV-Cable television service at residence-Account No. 37991492 191.06 18 Direct N-Cable television service at residence-Account No. 37991492 93.20 19 Forest Lake Exteriors LLC-Repairs/replacement of storm door on residence 1,158.34 20 Forest Lake Exteriors LLC-Installation of new roof on residence 6,629.91 21 Irwin&McKnight-Legal fees associated with Estate administration from 9/18/13-11/27/13 1,146.25 22 Met Ed -Electric service at residence-Account No. 100 021 256 969 294.31 23 Met Ed -Electric service at residence-Account No. 100 021 256 969 138.09 24 Met Ed -Electric service at residence-Account No. 100 021 256 969 214.64 25 Progressive Insurance-Auto Insurance-Policy No. 55565297-6 169.35 26 Progressive Insurance-Auto Insurance-Policy No. 55565297-6 140.67 27 Roy D.Gottshall -Appraisal of personal/household items 70.00 28 S.W. Barrett Real Estate&Appraisal Services-Fees for real estate appraisal 375.00 29 State Farm -Insurance premium on Policy No. 2035445A3038A 36.25 30 Suburban Propane-Propane gas for residence-Account No. 2113-0002-13520 48.74 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 Richwine, Kenneth W 21-13-1011 ITEM NUMBER DESCRIPTION AMOUNT 31 Suburban Propane-Tank rental for Propane gas for residence-Account No. 2113-0002 115.64 -13520 32 Suburban Propane-Propane gas for residence-Account No. 2113-0002-13520 35.36 33 The Sentinel -Legal Advertisement of Estate 189.54 H-B7 12,015.29 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OFREVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Richwine, Kenneth W 21-13-1011 RELATIONSHIP TO NUMBER NAME AND ADDRESS OF DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(Sl RECEIVING PROPERTY (Words) ($$$) � Do Not List T stee s I� TAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116 a 1.2 Steven W Richwine Child 297,368.72 765 Baltimore Pike Gardners, PA 17324 Total 297,368.72 Enter dollar amounts for distributions shown above on lines 15 throu h 18 on Rev 1500 cover sheet,as a ro riate. 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 soflware only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10)