HomeMy WebLinkAbout02-0983Register of Wills Cumberland County, Pennsylvania
PETITION FOR GRANT OF LETTERS
Estate of Regina M. Magel No. a~ 0~ -7 ~3
also known as.
Deceased Social Security No.
119-20-3313
Petoionerlsl, who is/ere 18 yeeu of ps or dMr, sPWYlir! ta:
(COMPLETE "A" OR "B" BELOW:)
IX'L A. Probate and Grant of Letters and aver that Petitionerls) is/are the eN/A for named in the Last Wilt of the
'iii Decedent, dated April 27, 1999 and codicil(sf dated
btste rslev~tt Gtamstwtces, s;., rsrertrisfsrq death of e:ewtor, etc.
Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered
for probate; was not the victim of a killing and was never adjudicated incompetent:
f 'L B. Grant of Letters of Administration
'.~i Ic.ta. d.Dr.c.t.s.: per.d.me lice; dursue ebrnue; durance rninoritatsl
Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse
l:f ~nv\ nnri hairc•
Decedent, then 74 years of age, died September 27 , 20 02 , at Bridges at Bent Creek, Silver Spring Twsp.,
1 en~~t
Cumberland bounty, PA
Decadent at death owned property with estimated values as follows: 100,000.00
(If domiciled in PA) All personal property .............................. S
ilf not domiciled in PA) Personal property in Pennsylvania ...................... 5
(If not domiciled in PA) Personal property in County .......................... S
Value of real estate in Pennsylvania ......... .................................. . . S
Total ..............................................................S
Real Estate situated as follows:
Wherefore, Petitioner(s) respectfully request(s) the probate of the last will and Codicil(s) presented with this Petition and the grant of letters in the
appropriate form to the undersigned:
I -; Signature Typed or printed name and residence I
Frank A.
111 West Winding Hill Road, Mechanicsburg, PA 17055
RYl-7
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Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal
residence at 111 West Winding Hill Road Mechanicsburg Upper Allen Twsp.,Cumberland County, Pennsylvania
tti.t attest, aumeer and rnunicipelitYt
Oath of Personal Representative
Commonwealth of Pennsylvania
County Of Cumberland
The Petitioner(s) above-named swearls) and affirm(s) that the statements in the foregoing Petition are true and
correct to the best of.the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent,
Petitioner(s) will well and truly administer the estate according to law.
Sworn to and affirmed and subscribed
before me this 1st day of
November 2002 ~'~
2®xx ` ~~~IiIL,~ ~Z
~~= Frank A. Magel
Donna M. Otto, 1st Dep
DECREE OF REGISTER
Estate of Regina M. Magel Deceased No
21-2002-983
also known as
Social Security No: 119-20-3313 Date of Death: September 27, 2002
AND NOW, November 4th 20 02 . in consideration of the Petition
on the reverse side hereon, satisfactory proof having been presented before me,
IT IS DECREED that Letters L9 Testamentary ^ of Administration
k.t.a.; G.b.n.e.t.; p~nUtmta IiU; au.nte abs.nw; Aumt~ minonewei
are hereby granted to Frank A. Magel
in the above estate and that the instrument(s), if any, dated April 27, 1999
described in the Petition be admitted to probate and filed of record as the last Will of Decedent.
FEES
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Letters ........................... S 2 0 0.0 0 -~~~~~...1t~ • ~~_.,2` /lam ~ --~
Register of Willa Donna M . O t~' o , 1st DEpu i
Short Certificate(sl.j®.... 5 30.00
Renunciation .................. 5
Affidavit ( ) ................. S
Extra Pages (18............ S 4 8 .0 0
Codicil ...:...................... S
JCP Fee ........................ S 10.00 Attorney: Craig A. Hatch, Esquire
Inventory & Tax Forms... 5 I.D. No: 76361
Other ............................ S Address: Gates, Halbruner & Hatch, P.C.
1013 Mumma Road, Suite 100, Lemoyne, PA 17043
TOTAL ................ 5 288 - ~~ Telephone: 717-731-9600
DATE FILED: November 1st, 2002
634t-7a
MAILED LETTERS TO AT`T'ORNEY ON n?ovember 4th, 2002
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CERTIFICATE OF DEATH
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"Ma NL'rl SE% SGCIAL SECURITY NUMBER UArE OF LEAt H! I •.ar
"'r^'"' ~ Regina M. Ma el _ _ Female ° 119 - 20 - 3313 .-September 27, 2002
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DECEDENT'S MAILING ADDRESS ($Ireel. CrtyR n. Stan lq COnel DECEDENT'S PE.nns 1Vanla ~$
111 West Winding Hill Rd RE$DENCE t]•.sral.___y ~~ ']C.I~]yea.UKeGerAVveain Upper Allen _ ~
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FATHER'S NAME (Fast. Mi°ae. Lase ]~.. ~~ ~~
,s, Arthur Ee IJQVis
INFORMANT'S NAME (iype;Prinr)
,a. Frank A. Magel
METHOD OF DISPOSITION ~~_11 DATE OF DISPOSITION
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SIGNAT OF VNERA 1jE L~GEysEE OR PERSON ACTING AS SUCH LICENSE NUMBER
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11 West Winding Hill Road
PA 1
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
I, REGINA M. MAGEL, now of 111 West Winding Hill Road, Mechanicsburg,
Cumberland County, Pennsylvania 17055, do publish and declare this to be my Last Will and
Testament, hereby revoking all other prior wills and codicils made by me.
FIRST: Family Background and Appointment of Executor.
(A) Family and Background Information. I am married to FRANK M. MAGEL.
Our children are FRANK A. MAGEL and CHRISTINE L. CZARNECKI. Throughout this
Will, FRANK M. MAGEL will be referred to as "my husband" or "my spouse", and FRANK A.
MAGEL and CHRISTINE L. CZARNECKI will be referred to as "our children". The word
"issue" will include our children as well as our other descendants.
(B) Appointment of Executor. I appoint as my Executor and successor Executor (all
hereinafter referred to as Executrix, Executor or Executors under this Will), the following named
persons or corporations to serve without bond and without being required to account to any
Court:
Executor: My son, FRANK A. MAGEL.
Successor Executrix: My daughter, CHRISTINE L.CZARNECKI.
SECOND: Funeral and Last Illness Expenses; Taxes.
(A) Expenses of Funeral and Last Illness. Notwithstanding that my spouse survives
me, I direct my Executor to pay my funeral expenses and the expenses of my last illness from my
estate.
(B) Taxes. I direct my Executor to pay any and all estate, inheritance, transfer and
other death taxes or duties, by whatever name called, including any and all interest and penalties
thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect
to any and all property included in my gross estate for the purpose of such taxes, whether such
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 2
property passes under or outside of this Will. Without any apportionment otherwise required by
law and without being prorated or apportioned among or charged against the respective devises,
legatees, beneficiaries, transferees, or other recipients of any such property or charged against any
property passing or which may have passed to any of them, I direct that any taxes so paid shall be
charged as follows:
(1) If my spouse, FRANK M. MAGEL, survives me, I direct that any taxes
so paid shall be charged entirely against that portion of my residuary estate, if any, which
passes under the provisions of Subparagraph I of Paragraph A of Article FIFTH (By-Pass
trust) of this my Will, or to the extent, if any, that said portion is insufficient, then against
that portion of my residuary estate, if any, which passes under the provisions of
Subparagraph 2 of Paragraph A of Article FIFTH (Marital Deduction gift) of this my Will;
or,
(2) If my spouse, FRANK M. MAGEL, does not survive me, I direct that any
taxes so paid shall be charged entirely against my residuary estate which passes under
Subparagraph B(2) (or to the extent, if any, that Subparagraph B(2) is insufficient, then
against that portion of my residuary estate, if any, which passes under Subparagraph
(B)(1) or C of Article FIFTH, whichever applies.
My Executor shall not be entitled to reimbursement for any portion of any such taxes from
any such person. The foregoing provisions of this Article SECOND shall not apply to the
following:
(1) The amount, if any, by which taxes, interest and penalties thereon shall be
increased as a result of the inclusion in my gross estate of property (a) in which I may have
a qualifying income interest for life, under Section 2044 of the Internal Revenue Code of
1986 (herein, "IRC") (or the corresponding provisions of any subsequent federal tax laws)
or corresponding provisions of state law, or (b) over which I may have a general power of
appointment under IRC Section 2041 (or the corresponding provisions of any subsequent
federal tax laws) or corresponding provisions of state law, or (c) over which I may have
retained an interest as defined in IRC Section 2036 (or the corresponding provisions of
any subsequent federal tax laws) or corresponding provisions of state law, and any taxes,
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 3
interest and penalties on said incremental amount shall either be paid from said property
directly or shall be recovered by my Executor from the person holding or receiving said
property as provided in IRC Sections 2207, 2207A, or 2207B (or the corresponding
provisions of any subsequent federal tax laws);
(2) A generation skipping tax imposed by IRC Chapter 13 or the additional estate
tax imposed by IRC Section 2032A(c) (or corresponding provisions of federal or state law
applicable to my estate and imposing said taxes), and any and all interest and penalties on
said Chapter 13 and IRC Section 2032A(c) and comparable state taxes; and
(3) Such portion or portions of said taxes, interest and penalties which may be
required to be paid by the Trustee of the Trusts described below, in Articles SEVENTH
and EIGHTH.
THIRD: Tangible Personal Property. Except for those items excluded below and
those items enumerated in the Letter of Instruction, I bequeath to my spouse, FRANK M.
MAGEL, all tangible personal property, including but not limited to clothing, jewelry, heirlooms,
furniture, household furnishings, personal effects, motor vehicles, and all other similar articles,
which I own, and the insurance thereon, if my spouse survives me by sixty (60) days. Tangible
personal property shall not include: (1) any and all property used by me in any business, (2) cash
on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness,
and (5) any life, health or accident insurance policies.
If my spouse does not survive me by sixty (60) days, I bequeath such tangible personal
property to our children, if they are living on the sixty-first (61st) day after my death. If my
spouse and our children do not survive me by sixty (60) days, I leave such tangible personal
property to our issue, per stirpes. If there is any disagreement as to distribution, I direct my
Executor to make such distribution. The decision of my Executor shall be final and binding. Any
items not selected or any items which my Executor considers unsuitable for my issue may be
distributed or sold in the sole discretion of my Executor and if sold, the net proceeds therefrom
shall be added to the residue of my estate. Any such article allocated to a minor may, as my
Executor deems advisable, either be delivered to the minor or to any person to safeguard on
behalf of the minor.
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 4
Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated
and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to
the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such
Letter of Instruction shall determine the distribution of such items.
FOURTH: (THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
FIFTH: By-Pass and Marital Deduction Gifts.
(A) If my spouse, FRANK M. MAGEL, survives me, I give, devise and bequeath all
the rest, residue and remainder of my estate, of every kind and character, real, personal and
mixed, tangible and intangible, and wherever situated, including any lapsed or renounced legacies,
devises or residuary bequests, as follows:
(1) By-Pass Amount. (a) I give, devise and bequeath to my Trustee,
hereinafter named, a fraction of my residuary estate which shall be determined as follows:
The numerator of the fraction shall be the largest amount that can pass free of any
federal estate tax (i) as a result of the allowance of the Unified Credit under IRC Section
2010, (or the corresponding provisions of any subsequent federal tax law) and the State
Death Tax Credit under IRC Section 2011, (or the corresponding provisions of any
subsequent federal tax law) but only to the extent that the use of the State Death Tax
Credit does not incur or increase any state death taxes otherwise payable by my estate, and
(ii) after taking into account the value of any and all bequests or transfers which do not
qualify for the marital or charitable deduction, and (iii) after giving effect to all charges
against principal that are not allowed as deductions in computing my federal estate tax,
and (iv) after giving effect to all administration and other expenses claimed on the estate
tax return, and (v) after taking into account any prior adjusted taxable gifts; and
The denominator of which shall be the value of my residuary estate as finally
determined for federal estate tax purposes.
(b) If any gift, bequest, or devise, whether or not out of the residue of my
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 5
estate, is renounced, then the renounced gift, bequest or devise shall be added to this
Trust, even though an amount in excess of the By-Pass amount is transferred into this
Trust.
(c) My Trustee shall hold the property given to my Trustee by this
Subparagraph 1, in Trust, such Trust to be known as and herein referred to as the
"REGINA M. MAGEL BY-PASS TRUST," to and for the purposes described below.
(2) Marital Deduction. I give, devise and bequeath the balance, if any, of my
residuary estate to my spouse, FRANK M. MAGEL.
(B) If my spouse, FRANK M. MAGEL, does not survive me, I give, devise and
bequeath all the rest, residue and remainder of my estate, of every kind and character, real,
personal and mixed, tangible and intangible, and wherever situated, including any lapsed or
renounced legacies, devises or residuary bequests (but excluding any property over which I may
have a Power of Appointment), to our children, FRANK A. MAGEL and CHRISTINE L.
CZARNECKI, in the following shares and amounts:
(1) I give the amount of FIFTY FIVE THOUSAND DOLLARS ($55,000.00) to
my son, FRANK A. MAGEL.
(2) Any real estate that I own or otherwise have an interest in at my death shall be
held, IN TRUST, for the lifetime benefit and enjoyment of my son, FRANK A.
MAGEL, provided that he shall be responsible for taxes, fees, insurance and other
costs, fees or expenses of using or benefitting from such real estate, until such time
as he moves, rents, dies, or subdivides the real estate. If and in the event that he
moves, rents, dies, or subdivides the real estate, the net proceeds from the
subsequent rent, sale, subdivision or other use of the real estate shall be divided
equally between FRANK A. MAGEL and CHRISTINE L. CZARNECKI.
(3) The remaining balance shall be distributed, in equal shares, to FRANK A.
MAGEL and CHRISTINE L. CZARNECKI, per capita. If and in the event that
both of my children should predecease this distribution, then this distribution shall
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 6
be made to the issue of my children, in equal shares, per stirpes.
(C) Distributions during Administration. Prior to final distribution of my estate, the
Executor, in his discretion, may make partial distributions to one or more beneficiaries or Trusts.
As a consequence, the Executorship and any Trusts created under this Will may exist
contemporaneously. A distribution may be made subject to any indebtedness or liability of my
estate.
SIXTH: (THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
SEVENTH: Regina M. Magel By-Pass Trust.
(A) The gift to the Trustee of the REGINA M. MAGEL BY-PASS TRUST shall
constitute the Trust Estate of a Trust for the primary benefit of my spouse and my children.
(B) Distributions During my Spouse's Lifetime. The Trustee shall distribute to, or
for the benefit of, my spouse, FRANK M. MAGEL, for and during my spouse's lifetime, all of
the net income from this Trust, in such periodic installments as the Trustee and my spouse shall
agree. The Trustee shall pay to, or for the benefit of, my spouse, at any time or times and from
time to time, such sums from or any part or all of the principal as my Trustee may, in its sole
discretion, determine to be reasonably necessary for my spouse's health, education, support, and
maintenance, and the expenses of any illness or accident which may affect my spouse.
(C) Broad Special Power of Appointment. My spouse, FRANK M. MAGEL, is
hereby granted the special power to appoint, at any time and from time to time, the principal of
this Trust in whole or in part and in any manner and in such proportions as he deems advisable to
whomever he desires. This power shall not be exercisable under his Will. This special power of
appointment does not grant to my spouse the power to appoint the principal of this Trust to
himself, his estate, his creditors or the creditors of his estate, nor to appoint the principal of this
Trust for the health, education, support, or maintenance of any of my issue whom I or my spouse
is legally obligated to support or maintain. If my spouse fails, either in whole or in part, to
exercise this special power of appointment herein granted, the unappointed principal shall
continue in trust and shall be administered according to the terms of this Trust.
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 7
(D) Limited General Power of Appointment. My spouse, FRANK M. MAGEL, is
hereby granted the general power to appoint a maximum amount of the principal of this Trust to
himself, his estate or any other individual, in such proportions and upon such terms (in trust,
outright gifts or in any other manner), as he deems advisable. The maximum amount which my
spouse may appoint under this paragraph, per calendar year, shall be the greater of $5,000 or five
(5%) percent of the entire principal of this Trust. At the end of each calendar year, his right to
appoint the maximum amount shall lapse, if not exercised, and the unused maximum amount shall
not accumulate. This power shall not be exercisable under his Will. If my spouse fails, either in
whole or in part, to exercise this general power of appointment herein granted, the unappointed
principal shall continue in trust and shall be administered according to the terms of this Trust.
(E) Subsequent Distributions. Upon the death of my spouse, this Trust shall
terminate. Upon termination, the remaining trust estate shall be distributed to our children,
FRANK A. MAGEL and CHRISTINE L. CZARNECKI, in the following shares and amounts:
(1) Any real estate that I own or otherwise have an interest in at my death shall be
held, IN TRUST, for the lifetime benefit and enjoyment of my son, FRANK A.
MAGEL, provided that he shall be responsible for taxes, fees, insurance and other
costs, fees or expenses of using or benefitting from such real estate, until such time
as he moves, rents, dies, or subdivides the real estate. If and in the event that he
moves, rents, dies, or subdivides the real estate, the net proceeds from the
subsequent rent, sale, subdivision or other use of the real estate shall be divided
equally between FRANK A. MAGEL and CHRISTINE L. CZARNECKI.
(2) The remaining balance shall be distributed, in equal shares, to FRANK A.
MAGEL and CHRISTINE L. CZARNECKI, per capita. If and in the event that
both of my children should predecease this distribution, then this distribution shall
be made to the issue of my children, in equal shares, per stirpes.
(F) Distributions during Administration. Prior to final distribution of my estate, the
Executor, in his discretion, may make partial distributions to one or more beneficiaries or Trusts.
As a consequence, the Executorship and any Trusts created under this Will may exist
contemporaneously. A distribution may be made subject to any indebtedness or liability of my
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page g
estate.
EIGHTH: (THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
NINTH: Appointment of Trustee and Successor Trustees.
(A) Nomination. I nominate, constitute and appoint FRANK A. MAGEL, to act as
Trustee of all Trusts created by my Will.
(B) Compensation. The Trustee shall receive as its compensation for the services
performed hereunder that sum of money, based on an hourly charge or percentage rate, which the
Trustee normally and customarily charges for performing similar services during the time which it
performs these services.
(C) Removal of Trustee. A majority of the current beneficiaries may remove the
Trustee, at any time or times, with or without cause, upon thirty (30) days' written notice given to
the Trustee. Upon the removal of the Trustee, a successor Trustee shall be appointed in
accordance with the terms set forth in Paragraph NINTH(D).
(D) Appointment of Successor Trustee. The Trustee may resign at any time upon
thirty (30) days' written notice given to the current beneficiary or beneficiaries (including a
beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death,
resignation, removal or incapacity of the Trustee, a successor trustee may be appointed by a
majority of the current beneficiaries. Any successor trustee shall be a financially sound and
competent corporate trustee or my issue. Any successor trustee thus appointed, or, if the Trustee
shall merge with or be consolidated with another corporate fiduciary, then such corporate
fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers,
herein granted to the Trustee.
TENTH: (THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
ELEVENTH: Powers of Trustee and Executor. In addition to the powers and duties as
may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 9
this Will, the Executor and Trustee shall have and exercise exclusive management and control of
the Estate or Trusts, respectively, and shall be vested with the following specific powers and
discretion, in addition to the powers as may be generally conferred from time to time upon them
by law:
(A) In the management, care and disposition of the Trusts or Estate, the Trustee and
Executor, respectively, shall have the power to do all things and to execute such instruments,
deeds, or other documents as may be deemed necessary or proper, including the following
powers, all of which may be exercised without order of or report to any Court:
(1) To sell, exchange or otherwise dispose of any property at any time held or
acquired hereunder, at public or private sale, for cash or on terms, without advertisement,
including the right to lease for any term notwithstanding the period of the Trust, and to
grant options, including any option for a period beyond the duration of the Trust; except
that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary,
the Executor and Trustee shall not be permitted to sell the stock or any other ownership
interest in any business owned by me, or my spouse, or held in trust, at my death, without
first offering the same for sale to my children, or without next offering the same to the
corporation or business represented by such ownership interest for redemption.
(2) To invest all monies in such stocks, bonds, securities, mortgages, notes,
chows in action, real estate or improvements thereon, and any other property as the
Trustee or Executor may deem best, without regard to any law now or hereafter enforced
limiting investments of fiduciaries, except that the Trustee or Executor may not invest in
any securities issued by the corporate Trustee or Executor, or issued by a parent or
affiliate company of such Trustee or Executor.
(3) To retain for investment any property deposited with the Trustee or Executor
hereunder; except that the Trustee or Executor may not retain for investment any stock in
the corporate Trustee or Executor, or in a parent or affiliate company of such Trustee or
Executor.
(4) To vote in person or by proxy any corporate stock or other security and to
,~; ?
/L, 19Z.Y~'~
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 10
agree to or take any other action in regard to any reorganization, merger, consolidation,
liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note
or other security.
(5) To use attorneys, real estate brokers, accountants and other agents, if such
employment is deemed necessary or desirable, and to pay reasonable compensation for
their services.
(6) To compromise, settle or adjust any claim or demand by or against the Trusts
or Estate and to agree to any rescission or modification of any contract or agreement
affecting the Trusts or Estate.
(7) To renew any indebtedness, as well as to borrow money, and to secure the
same by mortgaging, pledging or conveying any property of the Trusts or Estate, including
the power to borrow from the Trustee at a reasonable rate of interest.
(8) To retain and carry on any business in which the Trusts or Estate may acquire
an interest, to acquire additional interest in any such business, to agree to the liquidation in
kind of any corporation in which the Trusts or Estate may have an interest and to carry on
the business thereof, to join with other owners in adopting any form of management for
any business or property in which the Trusts or Estate may have an interest, to become or
remain a partner, general or limited, in regard to any such business or property and to hold
the stock or other securities as an investment, and to employ agents and confer on them
authority to manage and operate the business, property or corporation, without liability for
the acts of such agent or for any loss, liability or indebtedness of such business if the
management is selected or retained with reasonable care.
(9) To register any stock, bond or other security in the name of a nominee,
without the addition of words indicating that such security is held in a fiduciary capacity,
but accurate records shall be maintained showing that such security is a Trust or Estate
asset and the Trustee or Executor shall be responsible for the acts of such nominee.
(B) Whenever the Trustee or Executor is directed to distribute any Trust principal or
~'1Ll ~jL;
-~~~'~-
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 11
Estate assets in fee simple to a person who is then under twenty-five (2S) years of age, the
Trustee or Executor shall be authorized to hold such property in Trust for such person until
he/she becomes twenty-five (2S) years of age, and in the meantime shall use such part of the
income and the principal of the Trusts or Estate as the Trustee or Executor, respectively, may
deem necessary to provide for the proper support and education of such person. If such person
should die before becoming twenty-five (2S) years of age, the property then remaining in trust
shall be distributed to the personal representative of such person's estate.
(C) In making distributions from the Trusts or Estate to or for the benefit of any minor
or other person under a legal disability, the Trustee or Executor need not require the appointment
of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person,
to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver
the same to a legal guardian of such person if one has already been appointed, or to use the same
for the benefit of such person.
(D) In the disbursement of the Trusts or Estate and any division into separate trusts or
shares, the Trustee or Executor shall be authorized to make the distribution and division in money
or in kind, or both, regardless of the basis for income tax purposes of any property distributed or
divided in kind, and the distribution and division made and the values established by the Trustee
or Executor shall be binding and conclusive on all persons taking hereunder. The Trustee or
Executor may in making such distribution or division allot undivided interests in the same
property to several trusts or shares.
(E) The Trustee and Executor shall be authorized to lend or borrow, including the
right to lend to or borrow from any trusts which I may have established during life or by will at an
adequate rate of interest and with adequate security, and upon such terms and conditions as the
Trustee or Executor shall deem fair and equitable.
(F) The Trustee and Executor shall be authorized to sell or purchase at the fair market
value as determined by the Trustee or Executor, any property to or from my estate, the estate of
my spouse, or any trust created by me or my spouse during life or by Will, even though the same
person or corporation may be acting as Executor of my estate or the estate of my spouse or as
Trustee of any of my other trusts.
~,,
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 12
(G) The Trustee and Executor shall have discretion to determine whether items should
be charged or credited to income or principal or allocated between income and principal as the
Trustee or Executor may deem equitable and fair under all the circumstances, including the power
to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all
of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or
at a discount, as income or principal or apportion the same between income and principal, to
apportion the sales price of any asset between income and principal, to treat any dividend or other
distribution of any investment as income or principal, or apportion the same between income and
principal, to charge any expense against income or principal or apportion the same, and to provide
or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject
to depreciation or obsolescence, all as the Trustee and Executor may reasonably deem equitable
and just under all the circumstances.
(H) If at any time the total fair market value of the assets of any trust established or to
be established hereunder is so small that the corporate Trustee's annual fee for administering the
trust would be the minimum annual fee set forth in the Trustee's regularly published fee schedule
then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide
not to establish such trust, and in such event the property then held in or to be distributed to such
trust shall be distributed to the persons who are then or would be entitled to the income of such
trust. If the amount of income to be received by such persons is to be determined in the discretion
of the Trustee, then the Trustee shall distribute the property among such of the persons to whom
the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its
discretion shall determine.
(I) When the authority and power under this Will are vested in two (2) or more
Executors or Trustees, the authority and powers are to be held jointly or individually by the
Executors or Trustees, respectively.
(J) The Trustees shall be subject to the Uniform Prudent Investor Act (the "UPIA") as
if the UPIA had been enacted in the Commonwealth of Pennsylvania in the form promulgated by
the Commission on the Uniform State Laws in its exercise if any power to manage and invest the
assets of the trust. The Testatrix desires that the Executor and Trustees, consistent with the
standards of the UPIA, continuously assess the appropriate investment risk tolerance of the trust
/,~7
/L_ fYi,~n2~
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 13
beneficiaries, and then invest the trust assets seeking the maximum total return at that level of
risk. The Testatrix believes, consistent with modern portfolio theory, that the estate and trust
total investment return will be determined primarily by the trust's asset allocation; not market
timing or active management in security selection. The Testatrix believes that the estate and trust
should diversify its investments with regard to assets classes and individual securities to avoid
uncompensated risk. The Testatrix does not intend to prohibit the Executor or Trustees from
engaging in active management of estate or trust assets where the Executor or Trustees
reasonably believe active management can aid in achieving the desired balance between risk and
return.
The Testatrix directs that any Executor or Trustee, in managing and investing the assets of
the trust estate, establish, in writing, an appropriate investment policy statement. The investment
policy statement shall be reviewed and updated at least annually.
The Executor and Trustees may retain professional investment counsel of the Executor's
and Trustees' choice; provided, however, a counsel so selected shall be either registered as an
investment adviser with the U. S. Securities and Exchange Commission or a state chartered or
national bank with fiduciary powers. If investment counsel is retained, the Executor and Trustees
shall abide by the counsel's decision but shall not be held liable or otherwise surcharged for losses
directly attributable to investments made on the investment counsel's advise. While the Executor
or Trustees retain investment counsel, the Executor and Trustees shall not be required to review
trust investments or take action on trust investments unless the Trustees receive written
instructions from investment counsel.
The Executor and Trustees shall have the power exercisable in their discretion to
discharge such investment counsel and to employ other counsel or to administer the trust without
such counsel. Consistent with the standards of the UPIA, the Executor and Trustees shall have
the responsibility to prudently select any investment counsel, to periodically review the
performance of any investment counsel and to take appropriate action if apprised of facts clearly
indicating that counsel is not performing competently.
The Executors and Trustees shall not be liable to any beneficiary or to any heir for the
Executor's or Trustees' acts or failure to act, except for willful misconduct or gross negligence, in
/t- i j~,yY~,.
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 14
directing the investments of the trust.
TWELFTH: Rights and Liabilities of Executor and Trustee.
(A) No bond or other security shall be required of any Executor.
(B) This instrument always shall be construed in favor of the validity of any act or
omission by any Executor or Trustee, and any Executor or Trustee shall not be liable for any act
or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing
the propriety of any investment, the overall performance of the entire trust shall be taken into
account.
(C) The Executor shall be entitled to receive reasonable compensation for services
actually rendered to my estate, in an amount the Executor normally and customarily charges for
performing similar services during the time which he performs the services.
THIRTEENTH: Tax Elections.
(A) General Elections. In determining the estate, inheritance and income tax liability
relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive
on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting
for gift tax purposes to having gifts made by either of us during my life considered as having been
made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in
such proportions as they may agree. In accordance with IRC Section 2632(a) and without regard
to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the
Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any
generation skipping transfer which may occur under this Will.
(B) Valuation. The Executor may, in its discretion, determine the date as of which my
gross estate shall be valued for the purpose of determining the applicable tax payable by reason of
my death.
(C) Deductions. The Executor may, in its discretion, decide whether all or any part of
~'
i~ rn-m.
--~~Jya
~-
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 15
certain deductions shall be taken as income tax deductions (even though they may equal or exceed
the taxable income of my estate and whether or not claimed or of benefit on my estate's income
tax return) or as estate tax deductions when a choice is available; and in the event that all or any
part of such deductions are taken as income tax deductions, no adjustment of income and
principal accounts in my estate shall be made as a result of such decisions.
FOURTEENTH: Definitions and General Provisions.
(A) Survival. Any beneficiary, including my spouse, who dies within sixty (60) days
after my death shall be considered not to have survived me.
(B) Trust Estate. "Trust Estate" means all assets, however and wherever acquired,
including income, which may belong to a Trust at any given time.
(C) Children. Except for discretionary distributions which may be made unequally
among a group of persons and distributions pursuant to a valid exercise of a Power of
Appointment, in making a distribution to the children of any person, the property to be distributed
shall be divided into as many shares as there are living children of the person and deceased
children of the person who left children who are then-living. Each living child shall take one share
and the share of each deceased child shall be divided among his then-living descendants in the
same manner. A posthumous child shall be considered as living at the death of his parent.
(D) Code. Unless otherwise stated, all references in my Will to section and chapter
numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding
provisions of any subsequent federal tax laws applicable to my estate.
(E) Other terms. The use of any gender includes the other genders, and the use of
either the singular or the plural includes the other.
(F) Captions. The captions set forth in this Will at the beginning of the various divisions
hereof are for convenience of reference only and shall not be deemed to define or limit the
provisions hereof or to affect in any way their construction and application.
~~
~i
y~2'Y/v
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 16
(G) Powers of Appointment. If I predecease my spouse, then by this Will I fully
exercise the General Power of Appointment reserved to me in Paragraphs 4.02 and 10.02(B) of
THE MAGEL FAMILY REVOCABLE TRUST dated Apri127, 1999. In so doing, I hereby
appoint the entire principal and accrued income of said trust to my estate to be held, administered
and distributed in accordance with the terms of this my Last Will and Testament. By this Will, I
do not exercise any other Power of Appointment.
IN WITNESS WHEREOF, I, REGINA M. MAGEL, the Testatrix, have to this my
Last Will and Testament, typewritten on seventeen (17) pages, including the Acknowledgment
and Affidavit, set my hand and seal this 27th day of April, 1999.
RE I A M. MAGEL
Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and
Testament, in the presence of us, who have hereunto subscribed our names at her request, as
witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of
us further declares that he or she believes the Testatrix to be of sound mind and memory. The
preceding instrument consists of this and sixteen (16) other consecutively numbered typewritten
pages including the Acknowledgment and Affidavit.
residing at ~~~~~~~~-; ~.~-
~~iG- .~, ~~~~~
(print name)
~~wv residing at~
J~~i L. liy'~4L~~2-
(print name)
ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
SS:
COUNTY OF ~~~'~~'Z ~~ G~~ C'C
The Testatrix and the witnesses whose names are signed and subscribed to the attached or
foregoing instrument, being first duly sworn and qualified according to law, do hereby
acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed
the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or
willingly directed another to sign it for her; that she executed it as her free and voluntary act for
the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign
and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight
of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix
was at that time eighteen years of age or older, of sound mind and under no constraint or undue
influence.
_ ~ -l; Ley i.
,' Testatrix
fitness
Witness
Sworn to or affirmed, subscribed to, and acknowledged, before me by the above-named
Testatrix and witnesses, this ~~'~-day of April, 1999.
Notary Public
My Commission Expires:
1`raci L. Sepkov c~ Notary Public
Carlisle Boro, Cumberland County
My Commission Expires May 31, 1999
CERTIFICATION OF NOTICE UNDER RULE 5.6~a~,
Name of Decedent:
Date of Death:
File No.:
To the Register:
Regina M. Magel
September 27, 2002
21-02-0983
I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court
Rules was served on or mailed to the following beneficiaries of the above-captioned estate on
November ~ ~ , 2002.
Name Address
Frank A. Magel 111 West Winding Hill Road, Mechanicsburg, PA 17055
Christine L. Czarnecki 1439 Bolles Hill Road, Apalachin, NY 13732
Notice has now been given to all persons entitled thereto under Rule 5.6(a).
I ~~`
Crai A. Hatch, Esquire
Counsel for Personal Representative
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
Dated: November ~, 2002
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MAGEL FRANK A
111 WEST WINDING HILL ROAD
MECHANICSBURG, PA 17055
ACN
ASSESSMENT
CONTROL
NUMBER
fold
ESTATE INFORMATION: ssrv: ~ ~ s-2o-3313
FILE NUMBER: 2102-0983
DECEDENT NAME: MAGEL REGINA M
DATE OF PAYMENT: 1 2/27/2002
POSTMARK DATE: 00/00/0000
couNTY: CUMBERLAND
DATE OF DEATH: 09/27/2002
AMOUNT
101 ~ S 20, 000.00
TOTAL AMOUNT PAID:
REMARKS: FRANK A MAGEL
SEAL
CHECK# 706
INITIALS: JA
RECEIVED BY: DONNA M. OTTO
$ 20, 000.00
DEPUTY REGISTER OF WILLS
REV-1162 EX~11-96)
N0. CD 002001
REGISTER OF WILLS
~'
Register of Wills Cumberland County, Pennsylvania ~..
INVENTORY
Estate Of _ Reqina M. Magel Np, 21-2002-0983
also known as Date of Death 09/27/2002
Deceased Social Security No. 119-20-3313
Frank A. Magel,
Personal Representatively) of the above Estate, deceased, verify that the items appearing in the following inventory include ail
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. UWe understand that
false statements herein are made subject to the penalties of 1$ Pa. C.S. Section 4904 relating to unsworn falsification to
authorities.
Per nal Representative:
Name of '
z
Attorney Craig A. Hatch, Esquire ...~ ~~ ~' ~, '
~ ~ -4
I.D. No.: 76361 _Frank A. Mage_l, Executor_
Address: Gates, Halbruner & Hatch, P.C. Dated
1013 Mumma Rd., Ste. 100, Lemoyne, PA 17043 ~ - ~,~
Telephone: 717 -7 31- 9 60 0
t
Description
Value.:
43.670 interest in two one-story, single family dwelling ;
located at 111 West Winding Hill Road, Mechanicsburg, --
Cumberland County, Pennsylvania. $ 146,731.20
43.67° interest in two-story, single family dwelling;
located at 121 West Winding Hill Road, Mechanicsburg,
Cumberland County, Pennsylvania. 76,422.50
Prudential Financial
Acct. No. 044-324784-33 356,243.44
ROBC Limited Partnership - refund 229.82
2001 Jeep Grand Cherokee; VIN 1J4GW58N21C595888 20,850.00
1990 Lincoln Town Car Sedan; VIN 1LNLM82FOLY634704 3,400.00
Miscellaneous Personal Property 10,000.00
Total: 613, 876.96
(Attach Additional Sheets if necessary)
NOTE: The Memorandum of real estate outside the Ccmmonwealth of Pennsylvania may. at the election of the personal representative, include
the value of each item, but such figures should not be extended into the total of Lhe Inventory.
RW-8
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
HATCH CRAIG A ESQUIRE
1013 MUMMA ROAD SUITE 100
LEMOYNE, PA 17043
fold
ESTATE INFORMATION: ssrv: i i s-20-asp 3.
FILE NUMBER: 2102-0983
DECEDENT NAME: MAGEL REGINA M
DATE OF PAYMENT: 07/01/2003
POSTMARK DATE: 06/30/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 09/27/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 ~ 59,554.10
TOTAL AMOUNT PAID:
REMARKS: FRANK A MAGEL
C/O CRAIG HATCH ESQUIRE
CHECK# 1 12
SEAL
INITIALS: VZ
RECEIVED BY:
DONNA M. OTTO
59,554.10
DEPUTY REGISTER OF WILLS
REV-1162 EX111-96)
N0. CD 002753
REGISTER OF WILLS
~
REV+1500EX(6-00}
1'7 .qk' - b
OFFICIAL USE ONLY
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128.0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21
2002 --998L __
YE/IR NUMBER
COUNTY CODE
I-
Z
~
L1l
lrl
c
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Magel, Regina M.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
09/27/2002 10/22/1927
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
SOCIAL SECURITY NUMBER
119-20-3313
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
:!! [Xl ,.
"""'D
of~ 4.
'l:! 00 rvl
o"'aI L.o..J 6.
~ D9.
Original Return
Umited Estate
D 2. Supplemental Return D 3. Remainder Return (dale of death priorto 12-13-82)
D 4a. Future Interest Compromise (dale of death after 12-12-82) D 5. Federal Estate Tax Return Required
[Xl 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes
D 10. Spousal Poverty Credit (date of death between 12-31-91 ard 1.1_95) D 11, Election to tax under Sec, 9113(A)(AlIach SohOl
Decedent Died Testate (Attach copy of Vllill)
Litigation Proceeds Received
!z
l!l
z
~
!
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Craig A. Hatoh, Esquire
FIRM NAME (If Applicable)
Gates, Halbruner & Hatch, P.C.
TELEPHONE NUMBER
717-731-9600
1013 Mumma Road, Suite
Lemoyne, PA 17043
100
,. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule 0) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E) (5)
Z 6. Jointly Owned Property (Schedule F) (6)
0 D Separate Billing Requested
j::
:5 7. Inler-Vivos Transfers & Miscellaneous Non-Probate Property (7)
:> (Schedule G or L)
l-
e:: .. Total Gross Assets (total Lines 1-7)
c(
U
L1l 9. Funeral Expenses & Adminislrative Costs (Schedule H) (9)
D::
10. Debts of Decedent, Mortgage Liabilities, & Liens (Sd1edule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
..--.
223,153. 7fJi ",
~l
356,243,44"
0,00
0,00
34,479,82
19,667,33
:<)
~ .' ,. .
CJOFFICIPJ... USe (jJlY
\,.oJ !:':
'--
c:::
,
I
~
B
-'
130,4B2.12
(.)
75,019.22
10,143.41
764,026,40
(11)
85,162,63
678,863,77
0,00
(12)
13. Charitable and Governmental Bequests/See 9113 Trusls for which an election to tax has not been
made (Schedule J)
(13)
14 Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS Q\I REVERSE SIDE FOR APPLICAEIlE RATES
15. Amount of Line 14 taxable at the spousal tax 0,00
z rate, or transfers under Sec. 9116 (a)(1.2)
0 678,863,77
>= 1.. Amount of Line 14 taxable at lineal rate
..
I- 0,00
::> Amount of Line 14 taxable at sibling rate
ll. 17.
:&
0 Amount of Line 14 taxable at collateral rate 0,00
0 1..
)(
.. 19 Tax Due
I-
678,863,77
(14)
x,OO_(15)
0,00
30,54B,87
0,00
0.00
30,548,87
x ,045-- (16)
, 12
(17)
,15
(18)
(19)
20 D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
2W46451_0OC
Decedent's Complete Address:
S1REET ADDRESS
111 West Winding Hill Road
CITY I STAlE I ZIP
Mechanicsbura PA . 17055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
30,548.87
0.00
20,000.00
1,000.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Credits (A + B + C) (2)
21. 000.00
5.23
0.00
Total Interest/Penalty (D + E) (3)
5.23
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
(4)
5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE.
(5)
9,554.10
A. Enter the interest on the tax due.
(SA)
0.00
(5B)
9,554.10
REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and:
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; .
C. retain a reversionary interest; or .... . . . . . . . . . . . . . . . . . . . .
d. receive the promise for life of either payments, benefits or care? . . . . . . . . .
2. If death occurred after December 12. 1982, did decedent transfer property within one year of death
without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D
4. Did decedent own an Individual Retirement Account, annuity, or other non~probate property which
contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. [Xl D
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief. il islrue, corred
and complete
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge
SIGNA PERSON RESPONSIBLE FO lUNG RETU
a.
Yes
No
[Xl
D
D
D
D
IXJ
IXJ
IXJ
IXI
IXI
~
ADDRESS umma
Lemoyne, PA
FP A R-
'"
oa
17043
AN REPRESENTAllVE
DATE
6/?o~
a oa, u~e
PA 17043
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
172 P.S. ~ 9916 (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% [72 P,S. 9 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 return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on Of after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. ~ 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%, except as noted in 72 P.S. 9 9116{1.2) [72 P.S. 9 9116(a){1 )].
The tax rate imposed on the net value of transfers to or for the use ofthedecedenl's siblings is 12% (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 'lMh the decedent, whether by blood or adoption
2W46461.000
REV.1502EX+(1-97)
COMMONWEAlTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF
Magel, Regina M.
FILE NUMBER
21-2002-0983
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
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which isjointly-owned with
rtghtofsurvlvorship must be disclosed on Schedule F.
NU'W8MER OESCRIPTION
1. 43.67% interest in TWO one story, single-family dwellings;
located at 111 West Winding Hill Road, Mechanicsburg,
Cumberland County, Pennsylvania 17055; being Tax Parcel No.
42-26-0241-025. See attached detail of interest and property
appraisals.
VALUE AT DATE
OF DEATH
146,731.20
2 43.67% interest in two-story, single-family dwelling, located
at 121 West Winding Hill Road, Mechanicsburg, Cumberland
County, Pennsylvania 17055. See attached detail of interest
and property appraisal.
76,422.50
2W46952.000
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the serne size)
$
223 153.70
REV-1503 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
II\HERITANCE TAX RElURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE B
STOCKS & BONDS
Magel, Regina M.
FILE NUMBER
21-2002-0983
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NLlMBER [ESCRJPTION
1. Prudential Financial
Acct. No. 044-324784-33
(See attached for account holdings and values.)
VALUE A T DATE
OFDEAlH
356,243.44
TOTAL (Also enter on line 2, Recapitulation) $
356,243.44
2W46963.000
(If more space is needed, insert additional sheets of the seme size)
REV-1500EX+ (1-97)
COMWNVIIEAl TH OF PENNSYLVANIA
INHERITANCE TAX RETIJRN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Magel, Regina M.
FILE NUMBER
21-2002-0983
Include the proceeds of litigation and the date the proceeds v..ere received by the estate. All property jcHntly..owned with the right of sUrvivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1. ROBC Limited Partnership
The Bridges at Bent Creek
refund of unused health care services
(see attached receipt)
229. 82
2 2001 Jeep Grand Cherokee
1J4GW58N21C595888
20,850.00
3 1990 Lincoln Town Car Sedan
VIN 1LNLM82FOLY634704
3,400.00
4 Miscellaneous Personal Property
10,000.00
2W46AD 2.000
TOTAL fAlso enter on tine 5 Recanitutation) $
(If more space is needed, insert additional sheets afthe same size)
34,479.82
REV-1509 EX + (1-97)
COMMONVVEAL TH OF PENNSYLVANIA
INiERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Magel, Regina M.
SCHEDULE F
JOINTLY-OWNED PROPERTY
FILE NUMBER
21-2002-0983
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
SURVIVING JOINT TENANT(S) NAME
A.Magel, Frank A.
AOORESS
RELAllONSHIPTQ DECEDENT
Son
111 West Winding Hill Road
Machanicsburg, PA 17055
B.
c.
JOINTL Y-OWNED PROPERTY:
<EmR DATE I:e$CRIPllON OF PROPERTY %OF DATE OF DEATH
ITEM FORJOINT MADE Include name offinanaal insmution and bank account number or DATE OF DEATH DECD'S VALUE OF
NUMBER "'WIT JOINT similaridentifvinllnumber.Atlechdeedloriointly-haldrealestate VALLE OF ASSET INTEREST DECEDENT'S INTEREST
1. A 01/05/1988 Citizens Bank 6,008.65 50.00 3,004.32
Account No. 6100704521
2 A 05/12/1995 Citizens Bank 33,326.00 50.00 16,663.00
Account No. 6100905209
TOTAL (Also enter on line 6 Recanitulation' $ 19,667.33
2W46AE 2.000
(If more space is needed, insert additional sheets of same size)
REV-1510 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
',...,ERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Maqe1, Reqina M.
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21-2002-0983
This schedule must be completed and filed jf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY %OF
ITEM INCWDE THE NA\E OF THE TRANSFEREE, THEIR RELATIONSHIP TO DATE OF DEATH DECD'S EXCLUSION TAXABLE VALUE
NUMBEF DECEDENT JIlIlD THE ~~Dqfo~R=fsRiAWACH A COPY OF THE VALUE OF ASSET INTEREST IF APPlICABLE\
1. Hartford Life 130,482.12 100.00 0.00 130,482.12
Annuuity Contract
Contract No. 710769357
Owner: Regina M. Magel
Beneficiaries: Frank A. Magel
and Christine L. Czarnecki, in
equal shares.
TOTAL (Also enter on line 7, Recapitulation) $ 130,482.12
(If more space is needed, insert additional sheets of same size.)
2W46AF2.000
REV-1511 EX+ (1-97)
COMMONlNEALTH OF PENNSYLVANIA
Ir-I-ERJTANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Magel, Regina M.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
FILE NUMBER
21-2002-0983
Debts of decedent must be reoorted on Schedule I.
ITEM
NUM8ER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1. Malpezzi Funeral Home 9,030.80
Funeral Goods & Services
2 Diocese of Harrisburg 125.00
funeral services
3 James Gingrich Memorials 5,184.80
Gravesite Marker
4 Olive Garden 513.36
B. ADMINISTRATIVE COSTS:
1. Personal Representati\l€!'s Commissions 35,600.00
Name of Personal Representative(s) Frank A. Magel
Social Security Number(s) I E1N Number of Personal Representati\l€!(s)
Street Address 111 West Winding Hill Road
City Mechanicsburg State PA Zip 17055
Year(s) Commission Paid: 2003
2. Attorney Fees Name: Gates, Halbruner & Hatch, P.C. 20,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees 558.00
5. Accountant's Fees 0.00
6. Tax Return Preparer's Fees 0.00
7. The Patriot-News 202.69
estate notice publication fee
8 Cumberland Law Journal 75.00
estate notice publication fee
9 Lawnworks & More 593.60
fall clean-up
(see attached invoice)
10 PPL Electric Utilities 111.74
Total rrom continuat~on pages.... .>,UZ4.Z'>
TOTAL (Also enter on line 9, Recapitulation) $ 75,019.22
2W46AG2,OOO
(If more space is needed, insert additional sheets of same size)
Estate of: Magel, Regina M.
Schedule H, Part A -- Funeral Expenses
Item
No.
Description
post-funeral luncheon
(see attached Discover credit card statement)
TOTAL. (Carry forward to main schedule)
Page 2
21-2002-0983
Amount
0.00
Estate of: Magel, Regina M.
Schedule H, Part B -- Administrative Costs
Item
No. Description
10
10/2002 - 02/2003 utility service for
121 W. Winding Hill Road property
(see attached invoice)
11
PPL Electric Utilities
10/2002 - 02/2003 utility service for
111 W. Winding Hill Road property
(see attached invoice)
12
Shipley Energy
11/2002 - 2/2003 oil service for 121 W. Winding Hill
Road property
(see attached inVOices)
13
Shipley Energy
11/2002 - 02/2003 oil service for 111 W. Winding Hill
Road property
(see attached invoice)
14
Shelby Casualty Insurance Co.
homeowner's insurance on 111 W. Winding Hill Road
property
15
Waste Management of Central PA
trash removal
16
Linda Hill
house cleaning
17
Verizon
phone service
18
Aqua Specialists, Inc.
water treatment
TOTAL. (Carry forward to main schedule) . . . . . .
Page 2
21-2002-0983
Amount
875.53
512.00
580.00
587.00
36.52
110.00
55.61
267 . 57
3,024.23
REV-1512 EX'" (1-97)
COAMONV\IEAL TH OF PEI\tIISYLVANIA
Ir-I-fER1TANCETAX RElURN
RESIDENT DECEDENT
ESTATE OF
Magel, Regina M.
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
FILE NUMBER
21-2002-0983
Include unreimbursed medical exftl!M'lses.
ITEM
NUMBER
OESCRIPTION
AMOUNT
1. Alert Pharmacy Services, Inc.
prescription drugs & supplies
(see attached invoice)
349.07
2 Alert Pharmacy Services, Inc.
prescription drugs & supplies
(see attached invoice)
508.55
3 Alert Pharmacy Services, Inc.
prescription drugs & services
(see attached invoice)
626.59
4 AOL Online Service
internet service
(see attached Discover credit card statement)
70.61
5 Elite Staffing Services, Inc.
Hospice care for period 09/18/2002 - 09/27/2002
(see attached invoices)
3,184.50
6 ROBe Limited Partnership
The Bridges at Bent Creek
health care services
(see attached invoices)
3,392.28
7 PPL Electric Utilities
September 2002 utility service for
121 W. Winding Hill Road property
(see attached invoice)
27.44
8 PPL Electric Utilities
September 2002 utility service for
111 W. Winding Hill Road property
(see attached invoice)
379.59
9 Shipley Energy
Oil service for 111 W. Winding Hill Road property
145.00
10 Shipley Energy
Oil service for 121 W. Winding Hill Road property
128.00
11 Quantum Imaging
medical bill.
3.50
Total. from continuation pages....
2W46AH2_000
TOTAL (Also enter on line 10, Recanitulation' $
(If more space is needed, insert additional sheets of the serne size)
1,328.28
10,143.41
Estate of: Magel, Regina M.
Schedule I -- Debts of Decedent, Mortgage Liabilities & Liens
Page 2
21-2002-0983
Item
No. Description
Value at
Date of Death
12 Verizon
phone service
163.80
13 AT&T Wireless
cellular phone service
102.39
14 Waste Management of Central PA
trash removal
36.52
15 Discover Credit Card
Acct. No. 6011-0020-3300-6354
385.17
16 Sunoao Credit Card
Acct. No. 50120012583
53.00
17 Comcast Cable
cable service
70.00
18 Aqua Specialists, Inc.
water treatment
511.00
(8/2002 - 9/2002 service)
19 The Patriot-News Co.
newspaper subscription
6.40
TOTAL. (Carry forward to main schedule)
1,328.28
REV.1513 EX+ (9.00)
COMMONVVEALTH OF PENNSYLVANIA
tNiERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
SCHEDULE J
BENEFICIARIES
Manel
RCt'Tina M.
NUMBER
I.
NAME AND ADDRESS OF PERSDN(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [indude outright spousal distributions, and transfers
under Sec. 9116 (a) (1.2)]
Magel, Frank A.
111 West Winding Hill Road
Mechanicsburg, PA 17055
1.
2
Czarnecki, Christine L.
1439 Bolles Hill Road
Apalachin, NY 13732
FILE NUMBER
21-2002-0983
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
Son
Daughter
AMOUNT OR SHARE
OF ESTATE
376,765.55
302,098.22
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAl DISTRIBUTONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
2W46All.000
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
(If more space is needed, insert additional sheets of the same size)
$
0.00
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COMMONWEALTH OF PENNSVLVANIA. DEPA.RTMENT OF HEALTH. VITAL RECOROS
CERTIFICATE OF DEATH
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LAST WILL AND TESTAMENT
. OF
REGINA M. MAGEL
WHEREAS, on the 4th
dated ADril 27th 1999
was admitted to probate as the last will of MAGEL REGINA M
(LA.'::) 1 , l'-L.KOl., [VU.LJULb)
Register of Wills of CUJV13ERLAND County, Penrcsyl"o::~.
Certificate of Grant of Letters
No. 2002~00983 PA No. 21~02~0983
ESTATE OF MAGEL REGINA M
(LAbl, rl~::':ll ~jlUULb)
Late of UPPER ALLEN TOWNSHIP
CUMBtKLfu~.u LUUN1Y,
Deceased
Social Security No. 119~20~3313
day of November
2002 an instr~~E:~~
CUMBERLAND County, who died on the
late of UPPER ALLEN TOWNSHIP
27th day of September 2002 and,
WHEREAS, a true copy of the will as probated is anrcexed hereto.
THEREFORE, I, MARY C. LEIHS
, Register of Wills in and =cr
the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certifv
that I have this day granted Letters TESTAMENTARY
to MAGEL FRANK A
who has duly qualified as
Executor (rix)
and has agreed to administer the estate according to law, all of which ful~y
appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE,
CARLISLE, PENNSYLVANIA.
IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal
of my Office the 4th day of November 2002.
L:
;\ .'/(~""vtl..''''
};J}' {iJ:{* /,~ . .
/, .- ,L-tf1-' /.' f1.lfl /--I?/ <'
Kegls er or l Is J;
,),to/ /, / ~
tk.iiL :JUitcu:<-f.: v
I I
/
**NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE)
::';~~4,f.~'t:'~W!l~~1.~~f~~~~~'r~;-., t:~l':;"""",,:-':"~~
'z~ll~"-[ili~~:f~f'-~:t!~~{i~lfI;:::~1~~_'4 .
21-2002-983
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
I, REGINA M. MAGEL, now of III West Winding Hill Road, Mechanicsburg,
Cumberland County, Pennsylvania 17055, do publish and declare this to be my Last Will and
Testament, hereby revoking all other prior wills and codicils made by me,
FIRST: Familv Backl!.round and Apoointment of Executor.
(A) Familv and Backl!.round Information. I am married to FRANK M.. MAGEL,
Our children are FRANK A. MAGEL and CHRISTINE L. CZARNECKI, Throughout this
Will, FRANK M. MAGEL will be referred to as "my husband" or "my spouse", and FRANK A.
MAGEL and CHRISTINE L. CZARNECKI will be referred to as "our children", The word
"issue" will include our children as well as our other descendants.
(B) Apoointment of Executor. I appoint as my Executor and successor Executor (all
hereinafter referred to as Executrix, Executor or Executors under this Will), the following named
persons or corporations to serve without bond and without being required to account to any
Court:
Executor: My son, FRANK A. MAGEL,
Successor Executrix: My daughter, CHRISTINE L.CZARNECKI.
SECOND: Funeral and Last Illness Exoenses: Taxes.
(A) Expenses of Funeral and Last llIness. Notwithstanding that my spouse survives
me, I direct my Executor to pay my funeral expenses and the expenses of my last illness from my
estate,
(B) Taxes. I direct my Executor to pay any and all estate, inheritance, transfer and
other death taxes or duties, by whatever name called, including any and all interest and penalties
thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect
to any and all property included in my gross estate for the purpose of such taxes, whether such
e~ ~
~h
.
LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Page 2
property passes under or outside of this Will. Without any apportionment otherwise required by
law and without being prorated or apportioned among or charged against the respective devises,
legatees, beneficiaries, transferees, or other recipients of any such property or charged against any
property passing or which may have passed to any of them, I direct that any taxes so paid shall be
charged as follows:
(J) If my spouse, FRANK M. MAGEL, survives me, I direct that any taxes
so paid shall be charged entirely against that portion of my residuary estate, if any, which
passes under the provisions of Subparagraph I of Paragraph A of Article FIFTH (By-Pass
trust) of this my Will, or to the extent, if any, that said portion is insufficient, then against
that portion of my residuary estate, if any, which passes under the provisions of
Subparagraph 2 of Paragraph A of Article FIFTH (Marital Deduction gift) of this my Will;
or,
(2) Ifmy spouse, FRANK M. MAGEL, does not survive me, I direct that any
taxes so paid shall be charged entirely against my residuary estate which passes under
Subparagraph B(2) (or to the extent, if any, that Subparagraph B(2) is insufficient, then
against that portion of my residuary estate, if any, which passes under Subparagraph
(B)(I) or C of Article FIFTH, whichever applies
My Executor shall not be entitled to reimbursement for any portion of any such taxes from
any such person. The foregoing provisions of this Article SECOND shall not apply to the
following:
( I) The amount, if any, by which taxes, interest and penalties thereon shall be
increased as a result of the inclusion in my gross estate of property (a) in which I may have
a qualifYing income interest for life, under Section 2044 of the Internal Revenue Code of
1986 (herein, "IRC") (or the corresponding provisions ofany subsequent federal tax laws)
or corresponding provisions of state law, or (b) over which I may have a general power of
appointment under IRC Section 2041 (or the corresponding provisions of any subsequent
federal tax laws) or corresponding provisions of state law, or (c) over which I may have
retained an interest as defined in IRC Section 2036 (or the corresponding provisions of
any subsequent federal tax laws) or corresponding provisions of state law, and any taxes,
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LAST WILL AND TESTAMEl""';
OF
REGINA M. MAGEL
Pal!:e 3
interest and penalties on said incremental amount shall either be paid from said property
directly or shall be recovered by my Executor from the person holding or receiving said
property as provided in IRC Sections 2207, 2207A, or 2207B (or the corresponding
provisions of any subsequent federal tax laws);
(2) A generation skipping tax imposed by IRC Chapter 13 or the additional estate
tax imposed by IRC Section 2032A(c) (or corresponding provisions offederal or state law
applicable to my estate and imposing said taxes), and any and all interest and penalties on
said Chapter 13 and IRC Section 2032A(c) and comparable state taxes; and
(3) Such portion or portions of said taxes, interest and penalties which may be
required to be paid by the Trustee of the Trusts described below, in Articles SEVENTH
and EIGHTH
THIRD: Tanl!:ible Personal ProDertv. Except for those items excluded below and
those items enumerated in the Letter ofInstruction, I bequeath to my spouse, FRANK M.
MAGEL, all tangible personal property, including but not limited to clothing, jewelry, heirlooms,
furniture, household furnishings, personal effects, motor vehicles, and all other similar articles,
which I own, and the insurance thereon, ifmy spouse survives me by sixty (60) days. Tangible
personal property shall not include: (1) any and all property used by me in any business, (2) cash
on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness,
and (5) any life, health or accident insurance policies.
Ifmy spouse does not survive me by sixty (60) days, I bequeath such tangible personal
property to our children, if they are living on the sixty-first (61st) day after my death. Ifmy
spouse and our children do not survive me by sixty (60) days, I leave such tangible personal
property to our issue, per stirpes. If there is any disagreement as to distribution, I direct my
Executor to make such distribution. The decision of my Executor shall be final and binding. Any
items not selected or any items which my Executor considers unsuitable for my issue may be
distributed or sold in the sole discretion of my Executor and if sold, the net proceeds therefrom
shall be added to the residue of my estate. Any such article allocated to a minor may, as my
Executor deems advisable, either be delivered to the minor or to any person to safeguard on
behalf of the minor.
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LAST WILL AND TESTAMENT
at:
REGINA M. MAGEL
Pae:e 4
Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated
and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to
the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such
Letter ofInstruction shall determine the distribution of such items.
FOURTH: (THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK.)
FIFTH: By-Pass and Marital Deduction Gifts.
(A) Ifmy spouse, FRANK M. MAGEL, survives me, I give, devise and bequeath all
the rest, residue and remainder of my estate, of every kind and character, real, personal and
mixed, tangible and intangible, and wherever situated, including any lapsed or renounced legacies,
devises or residuary bequests, as follows:
(I) By-Pass Amount. (a) I give, devise and bequeath to my Trustee,
hereinafter named, a fraction of my residuary estate which shall be determined as follows:
The numerator of the fraction shall be the largest amount that can pass free of any
federal estate tax (i) as a result of the allowance of the Unified Credit under IRC Section
2010, (or the corresponding provisions of any subsequent federal tax law) and the State
Death Tax Credit under IRC Section 2011, (or the corresponding provisions of any
subsequent federal tax law) but only to the extent that the use of the State Death Tax
Credit does not incur or increase any state death taxes otherwise payable by my estate, and
(ii) after taking into account the value of any and all bequests or transfers which do not
qualifY for the marital or charitable deduction, and (iii) after giving effect to all charges
against principal that are not allowed as deductions in computing my federal estate tax,
and (iv) after giving effect to all administration and other expenses claimed on the estate
tax return, and (v) after taking into account any prior adjusted taxable gifts; and
The denominator of which shall be the value of my residuary estate as finally
determined for federal estate tax purposes.
(b)
If any gift, bequest, or devise, whether or not out ot the residue of my
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LAST WILL AND TESTAMEN
OF
REGINA M. MAGEL
Pal!e5
estate, is renounced, then the renounced gift, bequest or devise shall be added to this
Trust, even though an amount in excess of the By-Pass amount is transferred into this
Trust
(c) My Trustee shall hold the property given to my Trustee by this
Subparagraph 1, in Trust, such Trust to be known as and herein referred to as the
"REGINA M. MAGEL BY-PASS TRUST," to and for the purposes described below.
(2) Marital Deduction. I give, devise and bequeath the balance, ifany, of my
residuary estate to my spouse, FRANK M. MAGEL.
(B) Ifmy spouse, FRANK M. MAGEL, does not survive me, I give, devise and
bequeath all the rest, residue and remainder of my estate, of every kind and character, real,
personal and mixed, tangible and intangible, and wherever situated, including any lapsed or
renounced legacies, devises or residuary bequests (but excluding any property over which I may
have a Power of Appointment), to our children, FRANK A. MAGEL and CHRISTINE L.
CZARNECKI, in the following shares and amounts:
(I) I give the amount of FIFTY FIVE THOUSAND DOLLARS ($55,000.00) to
my son, FRANK A. MAGEL.
(2) Any real estate that lawn or otherwise have an interest in at my death shall be
held, IN TRUST, for the lifetime benefit and enjoyment of my son, FRANK A.
MAGEL, provided that he shall be responsible for taxes, fees, insurance and other
costs, fees or expenses of using or benefitting from such real estate, until such time
as he moves, rents, dies, or subdivides the real estate. If and in the event that he
moves, rents, dies, or subdivides the real estate, the net proceeds from the
subsequent rent, sale, subdivision or other use of the real estate shall be divided
equally between FRANK A. MAGEL and CHRISTINE L. CZARNECKI.
(3) The remaining balance shall be distributed, in equal shares, to FRANK A.
MAGEL and CHRISTINE L. CZARNECKI, per capita. If and in the event that
both of my children should predecease this distribution, then this distribution shall
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LAST WILL AND TESTAMEI"~
OF
REGINA M. MAGEL
Pa1!e 6
be made to the issue of my children, in equal shares, per stirpes.
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(C) Distributions durin1! Administration. Prior to final distribution of my estate, the
Executor, in his discretion, may make partial distributions to one or more beneficiaries or Trusts.
As a consequence, the Executorship and any Trusts created under this Will may exist
contemporaneously. A distribution may be made subject to any indebtedness or liability of my
estate.
SIXTH:
(THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK)
SEVENTH: Re1!ina M. Ma1!el Bv-Pass Trust.
(A) The gift to the Trustee of the REGINA M. MAGEL BY-PASS TRUST shall
constitute the Trust Estate of a Trust for the primary benefit of my spouse and my children.
(B) Distributions Durin1! mv SDouse's Lifetime. The Trustee shall distribute to, or
for the benefit of, my spouse, FRANK M. MAGEL, for and during my spouse's lifetime, all of
the net income from this Trust, in such periodic installments as the Trustee and my spouse shall
agree. The Trustee shall pay to, or for the benefit of, my spouse, at any time or times and from
time to time, such sums from or any part or all of the principal as my Trustee may, in its sole
discretion, determine to be reasonably necessary for my spouse's health, education, support, and
maintenance, and the expenses of any illness or accident which may affect my spouse.
(C) Broad SDecial Power of ADDointment. My spouse, FRANK M. MAGEL, is
hereby granted the special power to appoint, at any time and from time to time, the principal of
this Trust in whole or in part and in any manner and in such proportions as he deems advisable to
whomever he desires. This power shall not be exercisable under his WilL This special power of
appointment does not grant to my spouse the power to appoint the principal of this Trust to
himself, his estate, his creditors or the creditors of his estate, nor to appoint the principal of this
T rust for the health, education, support, or maintenance of any of my issue whom I or my spouse
is legally obligated to support or maintain. If my spouse fails, either in whole or in part, to
exercise this special power of appointment herein granted, the unappointed principal shall
continue in trust and shall be administered according to the terms of this Trust.
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LAST WILL AND TESTA ME' '
OF
REGINA M. MAGEL
Pa!!e7
(D) Limited General Power of Aooointment. My spouse, FRANK M. MAGEL, is
hereby granted the general power to appoint a maximum amount of the principal of this Trust to
himself, his estate or any other individual, in such proportions and upon such terms (in trust,
outright gifts or in any other manner), as he deems advisable. The maximum amount which my
spouse may appoint under this paragraph, per calendar year, shall be the greater of $5,000 or five
(5%) percent of the entire principal of this Trust. At the end of each calendar year, his right to
appoint the maximum amount shall lapse, if not exercised, and the unused maximum amount shall
not accumulate. This power shall not be exercisable under his Will. Ifmy spouse fails, either in
whole or in part, to exercise this general power of appointment herein granted, the unappointed
principal shall continue in trust and shall be administered according to the terms of this Trust.
(E) Subseauent Distributions. Upon the death of my spouse, this Trust shall
terminate. Upon termination, the remaining trust estate shall be distributed to our children,
FRANK A. MAGEL and CHRISTINE L. CZARNECKI, in the following shares and amounts:
(1) Any real estate that lawn or otherwise have an interest in at my death shall be
held, IN TRUST, for the lifetime benefit and enjoyment of my son, FRANK A.
MAGEL, provided that he shall be responsible for taxes, fees, insurance and other
costs, fees or expenses of using or benefitting from such real estate, until such time
as he moves, rents, dies, or subdivides the real estate. If and in the event that he
moves, rents, dies, or subdivides the real estate, the net proceeds from the
subsequent rent, sale, subdivision or other use of the real estate shall be divided
equally between FRANK A. MAGEL and CHRISTINE L. CZARNECKI.
(2) The remaining balance shall be distributed, in equal shares, to FRANK A.
MAGEL and CHRISTINE L. CZARNECKI, per capita. If and in the event that
both of my children should predecease this distribution, then this distribution shall
be made to the issue of my children, in equal shares, per stirpes.
(F) Distributions durin!! Administration. Prior to final distribution of my estate, the
Executor, in his discretion, may make partial distributions to one or more beneficiaries or Trusts.
As a consequence, the Executorship and any Trusts created under this Will may exist
contemporaneously. A distribution may be made subject to any indebtedness or liability of my
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Pal!e 8
estate.
EIGHTH:
(THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK)
NINTH: ADDointment of Trustee and Successor Trustees.
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(A) Nomination. I nominate, constitute and appoint FRANK A. MAGEL, to act as
Trustee of all Trusts created by my Will.
(B) ComDensation. The Trustee shall receive as its compensation for the services
performed hereunder that sum of money, based on an hourly charge or percentage rate, which the
Trustee normally and customarily charges for performing similar services during the time which it
performs these services.
(C) Removal of Trustee. A majority of the current beneficiaries may remove the
Trustee, at any time or times, with or without cause, upon thirty (30) days' written notice given to
the Trustee. Upon the removal of the Trustee, a successor Trustee shall be appointed in
accordance with the terms set forth in Paragraph NINTH(D).
(D) ADDointment of Successor Trustee. The Trustee may resign at any time upon
thirty (30) days' written notice given to the current beneficiary or beneficiaries (including a
beneficiary's natural or legal guardian or legal representative), hereunder. Upon the death,
resignation, removal or incapacity of the Trustee, a successor trustee may be appointed by a
majority of the current beneficiaries. Any successor trustee shall be a financially sound and
competent corporate trustee or my issue. Any successor trustee thus appointed, or, if the Trustee
shall merge with or be consolidated with another corporate fiduciary, then such corporate
fiduciary, shall succeed to all the duties and to all the powers, including discretionary powers,
herein granted to the Trustee.
TENTH:
(THIS ARTICLE HAS BEEN INTENTIONALLY LEFT BLANK)
ELEVENTH: Powers of Trustee and Executor. In addition to the powers and duties as
may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in
en2-wl/
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LAST WILL AND TESTAMEl\
OF
REGINA M. MAGEL
Pal!e9
this Will, the Executor and Trustee shall have and exercise exclusive management and contro] of
the Estate or Trusts, respectively, and shall be vested with the following specific powers and
discretion, in addition to the powers as may be generally conferred from time to time upon them
by law:
(A) In the management, care and disposition of the Trusts or Estate, the Trustee and
Executor, respectively, shall have the power to do all things and to execute such instruments,
deeds, or other documents as may be deemed necessary or proper, including the following
powers, all of which may be exercised without order of or report to any Court:
(1) To sell, exchange or otherwise dispose of any property at any time held or
acquired hereunder, at public or private sale, for cash or on terms, without advertisement,
including the right to lease for any term notwithstanding the period of the Trust, and to
grant options, including any option for a period beyond the duration of the Trust; except
that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary,
the Executor and Trustee shall not be permitted to sell the stock or any other ownership
interest in any business owned by me, or my spouse, or held in trust, at my death, without
first offering the same for sale to my children, or without next offering the same to the
corporation or business represented by such ownership interest for redemption,
(2) To invest all monies in such stocks, bonds, secuiities, mortgages, notes,
choses in action, real estate or improvements thereon, and any other property as the
Trustee or Executor may deem best, without regard to any law now or hereafter enforced
limiting investments of fiduciaries, except that the Trustee or Executor may not invest in
any securities issued by the corporate Trustee or Executor, or issued by a parent or
affiliate company of such Trustee or Executor,
(3) To retain for investment any property deposited with the Trustee or Executor
hereunder; except that the Trustee or Executor may not retain for investment any stock in
the corporate Trustee or Executor, or in a parent or affiliate company of such Trustee or
Executor
(4) To vote in person or by proxy any corporate stock or other security and to
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LAST WILL AND TESTAMf
OF
REGINA M. MAGEL
Pal!:e 10
agree to or take any other action in regard to any reorganization, merger, consolidation,
liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note
or other security.
(5) To use attorneys, real estate brokers, accountants and other agents, if such
employment is deemed necessary or desirable, and to pay reasonable compensation for
their services.
(6) To compromise, settle or adjust any claim or demand by or against the Trusts
or Estate and to agree to any rescission or modification of any contract or agreement
affecting the Trusts or Estate.
(7) To renew any indebtedness, as well as to borrow money, and to secure the
same by mortgaging, pledging or conveying any property of the Trusts or Estate, including
the power to borrow from the Trustee at a reasonable rate of interest.
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(8) To retain and carry on any business in which the Trusts or Estate may acquire
an interest, to acquire additional interest in any such business, to agree to the liquidation in
kind of any corporation in which the Trusts or Estate may have an interest and to carry on
the business thereof, to join with other owners in adopting any form of management for
any business or property in which the Trusts or Estate may have an interest, to become or
remain a partner, general or limited, in regard to any such business or property and to hold
the stock or other securities as an investment, and to employ agents and confer on them
authority to manage and operate the business, property or corporation, without liability for
the acts of such agent or for any loss, liability or indebtedness of such business if the
management is selected or retained with reasonable care.
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(9) To register any stock, bond or other security in the name of a nominee,
without the addition of words indicating that such security is held in a fiduciary capacity,
but accurate records shall be maintained showing that such security is a Trust or Estate
asset and the Trustee or Executor shall be responsible for the acts of such nominee.
(B) Whenever the Trustee or Executor is directed to distribute any Trust principal or
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Pa2e II
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Estate assets in fee simple to a person who is then under twenty-five (25) years of age, the
Trustee or Executor shall be authorized to hold such property in Trust for such person until
he/she becomes twenty-five (25) years of age, and in the meantime shall use such pan of the
income and the principal of the Trusts or Estate as the Trustee or Executor, respectively, may
deem necessary to provide for the proper support and education of such person. If such person
should die before becoming twenty-five (25) years of age, the property then remaining in trust
shall be distributed to the personal representative of such person's estate.
(C) In making distributions from the Trusts or Estate to or for the benefit of any minor
or other person under a legal disability, the Trustee or Executor need not require the appointment
of a guardian, but shall be authorized to payor deliver the same to the custodian of such person,
to payor deliver the same to such person without the intervention of a guardian, to payor deliver
the same to a legal guardian of such person if one has already been appointed, or to use the same
for the benefit of such person.
(D) In the disbursement of the Trusts or Estate and any division into separate trusts or
shares, the Trustee or Executor shall be authorized to make the distribution and division in money
or in kind, or both, regardless of the basis for income tax purposes of any property distributed or
divided in kind, and the distribution and division made and the values established by the Trustee
or Executor shall be binding and conclusive on all persons taking hereunder. The Trustee or
Executor may in making such distribution or division allot undividedTiifercSts ill the same
property to several trusts or shares.
(E) The Trustee and Executor shall be authorized to lend or borrow, including the
right to lend to or borrow from any trusts which I may have established during life or by will at an
adequate rate of interest and with adequate security, and upon such terms and conditions as the
Trustee or Executor shall deem fair and equitable.
(F) The Trustee and Executor shall be authorized to sell or purchase at the fair market
value as determined by the Trustee or Executor, any property to or from my estate, the estate of
my spouse, or any trust created by me or my spouse during life or by Will, even though the same
person or corporation may be acting as Executor of my estate or the estate of my spouse or as
Trustee of any of my other trusts.
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Pal!e 12
(G) The Trustee and Executor shall have discretion to determine whether items should
be charged or credited to income or principal or allocated between income and principal as the
Trustee or Executor may deem equitable and fair under all the circumstances, including the power
to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all
of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or
at a discount, as income or principal or apportion the same between income and principal, to
apportion the sales price of any asset between income and principal, to treat any dividend or other
distribution of any investment as income or principal, or apportion the same between income and
principal, to charge any expense against income or principal or apportion the same, and to provide
or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject
to depreciation or obsolescence, all as the Trustee and Executor may reasonably deem equitable
and just under all the circumstances.
(H) If at any time the total fair market value of the assets of any trust established or to
be established hereunder is so small that the corporate Trustee's annual fee for administering the
trust would be the minimum annual fee set forth in the Trustee's regularly published fee schedule
then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide
not to establish such trust, and in such event the property then held in or to be distributed to such
trust shall be distributed to the persons who are then or would be entitled to the income of such
trust. If the amount of income to be received by such persons is to be determined in the discretion
of the Trustee, then the Trustee shall distribute the property among such of the persons to whom
the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its
discretion shall determine.
(I) When the authority and power under this Will are vested in two (2) or more
Executors or Trustees, the authority and powers are to be held jointly or individually by the
Executors or Trustees, respectively.
(J) The Trustees shall be subject to the Uniform Prudent Investor Act (the "UPIA") as
i[the UPIA had been enacted in the Commonwealth of Pennsylvania in the form promulgated by
the Commission on the Uniform State Laws in its exercise if any power to manage and invest the
assets of the trust. The Testatrix desires that the Executor and Trustees, consistent with the
standards of the UPIA, continuously assess the appropriate investment risk tolerance of the trust
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LAST WILL AND TESTAMENT
OF
REGINA M. MAGEL
Pal!e 13
beneficiaries, and then invest the trust assets seeking the maximum total return at that level of
risk. The Testatrix believes, consistent with modem portfolio theory, that the estate and trust
total investment return will be determined primarily by the trust's asset allocation; not market
timing or active management in security selection. The Testatrix believes that the estate and trust
should diversifY its investments with regard to assets classes and individual securities to avoid
uncompensated risk. The Testatrix does not intend to prohibit the Executor or Tmstees from
engaging in active management of estate or trust assets where the Executor or Trustees
reasonably believe active management can aid in achieving the desired balance between risk and
return.
The Testatrix directs that any Executor or Trustee, in managing and investing the assets of
the trust estate, establish, in writing, an appropriate investment policy statement. The investment
policy statement shall be reviewed and updated at least annually.
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The Executor and Trustees may retain professional investment counsel of the Executor's
and Trustees' choice; provided, however, a counsel so selected shall be either registered as an
investment adviser with the U.S. Securities and Exchange Commission or a state chartered or
national bank with fiduciary powers. If investment counsel is retained, the Executor and Trustees
shall abide by the counsel's decision but shall not be held liable or otherwise surcharged for losses
directly attributable to investments made on the investment counsel's advise. While the Executor
or Trustees retain investment counsel, the Executor and Trustees shall not be required to review
trust investments or take action on trust investments unless the Trustees receive written
instructions from investment counsel.
The Executor and Trustees shall have the power exercisable in their discretion to
discharge such investment counsel and to employ other counselor to administer the trust without
such counsel. Consistent with the standards of the UPlA, the Executor and Trustees shall have
the responsibility to prudently select any investment counsel, to periodically review the
performance of any investment counsel and to take appropriate action if apprised of facts clearly
indicating that counsel is not perforJIling competently.
The Executors and Trustees shall not be liable to any beneficiary or to any heir for the
Executor's or Trustees' acts or failure to act, except for willful misconduct or gross negligence, in
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Pal!e 14
directing the investments of the trust.
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TWELFTH: Ril:hts and Liabilities of Executor and Trustee.
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(A)
No bond or other security shall be required of any Executor.
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(B) This instrument always shall be construed in favor of the validity of any act or
omission by any Executor or Trustee, and any Executor or Trustee shall not be liable for any act
or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing
the propriety of any investment, the overall performance of the entire trust shall be taken into
account.
(C) The Executor shall be entitled to receive reasonable compensation for services
actually rendered to my estate, in an amount the Executor normally and customarily charges for
performing similar services during the time which he performs the services.
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THIRTEENTH: Tax Elections.
(A) General Elections. In determining the estate, inheritance and income tax liability
relating to my Estate, the Executor's decision as to all available tax elections shall be conclusive
on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting
for gift tax purposes to having gifts made by either of us during my life considered as having been
made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in
such proportions as they may agree. In accordance with IRe Section 2632(a) and without regard
to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the
Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any
generation skipping transfer which may occur under this Will.
(B) Valuation. The Executor may, in its discretion, determine the date as of which my
gross estate shall be valued for the purpose of determining the applicable tax payable by reason of
my death.
(C) Deductions. The Executor may, in its discretion, decide whether all or any part of
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certain deductions shall be taken as income tax deductions (even though they may equal or exceed
the taxable income of my estate and whether or not claimed or of benefit on my estate's income
tax return) or as estate tax deductions when a choice is available; and in the event that all or any
part of such deductions are taken as income tax deductions, no adjustment of income and
principal accounts in my estate shall be made as a result of such decisions.
FOURTEENTH: Definitions and General Provisions.
(A) Survival. Any beneficiary, including my spouse, who dies within sixty (60) days
after my death shall be considered not to have survived me.
(B) Trust Estate. "Trust Estate" means all assets, however and wherever acquired,
including income, which may belong to a Trust at any given time.
(C) Children. Except for discretionary distributions which may be made unequally
among a group of persons and distributions pursuant to a valid exercise of a Power of
Appointment, in making a distribution to the children of any person, the property to be distributed
shall be divided into as many shares as there are living children of the person and deceased
children of the person who left children who are then-living. Each living child shall take one share
and the share of each deceased child shall be divided among his then-living descendants in the
same manner. A posthumous child shall be considered as living at the death of his parent.
(D) Code. Unless otherwise stated, all references in my Will to section and chapter
numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding
provisions of any subsequent federal tax laws applicable to my estate.
(E) Other terms. The use of any gender includes the other genders, and the use of
either the singular or the plural includes the other.
(F) CaDtions. The captions set forth in this Will at the beginning of the various divisions
hereof are for convenience of reference only and shall not be deemed to define or limit the
provisions hereof or to affect in any way their construction and application.
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LAST WILL AND TESTAMENT
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REGINA M. MAGEL
Pal!e 16
(G) Powers of Appointment. If! predecease my spouse, then by this Will I fully
exercise the General Power of Appointment reserved to me in Paragraphs 4.02 and ]O.02(B) of
THE MAGEL FAMILY REVOCABLE TRUST dated April 27, ]999. In so doing, I hereby
appoint the entire principal and accrued income of said trust to my estate to be held, administered
and distributed in accordance with the terms of this my Last Will and Testament. By this Will, I
do not exercise any other Power of Appointment.
IN WITNESS WHEREOF, I, REGINA M. MAGEL, the Testatrix, have to this my
Last Will and Testament, typewritten on seventeen (17) pages, including the Acknowledgment
and Affidavit, set my hand and seal this 27th day of April, ] 999.
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Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and
Testament, in the presence of us, who have hereunto subscribed our names at her request, as
witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of
us further declares that he or she believes the Testatrix to be of sound mind and memory. The
preceding instrument consists of this and sixteen (16) other consecutively numbered typewritten
pages including the Acknowledgment and Affidavit.
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ACKNOWLEDGMENT AND AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTYOF tum/Jt4 (a.qd
SS:
The Testatrix and the witnesses whose names are signed and subscribed to the attached or
foregoing instrument, being first duly sworn and qualified according to law, do hereby
acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed
the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or
willingly directed another to sign it for her; that she executed it as her free and voluntary act for
the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign
and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight
of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix
was at that time eighteen years of age or older, of sound mind and under no constraint or undue
influence"
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Witness
Sworn to or affirmed, sub~bed to, and acknowledged, before me by the above-named
Testatrix and witnesses, this;JJ!!. aay of April, 1999"
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Notary Public
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PA REV-1500
SCHEDULE A
REAL ESTATE
ESTATE OF REGINA M. MAGEL
FILE NUMBER 21-2002-0983
PA REV-1500
Schedule A
On October 21,2001, Frank M. Magel passed away and was survived by his wife, Regina M. Magel.
Mr. Magel left a Last Will and Testament dated April 27 , 1999, that established the Frank M. Magel
By-Pass Trust. Frank A. Magel (decedent's son) is the Trustee of the By-Pass Trust and ReginaM.
Magel is the Beneficiary of the By-Pass Trust. On January 20, 2003, the Pennsylvania Inheritance
Tax Return was filed for the Estate of Frank M. Magel at File No. 21-02-0216. At that time, the
estate elected to pay the inheritance tax by completing Schedule 0 and paying the tax. On March
24, 2003, the Department of Revenue issued a Notice of Appraisement accepting the assets and
calculations as reported on the inheritance tax return.
At her date of death on September 27,2002, Regina M. Magel had a 43.67% interest which is her
marital portion of the assets of the Estate of Frank M. Magel. The remaining 56.33% is held by the
By-Pass Trust. At her death, Ms. Magel had a 43.67% interest in real estate located at III West
Winding Hill Road in Mechanicsburg, Pennsylvania, and 121 West Winding Hill Road in
Mechanicsburg, Pennsylvania.
See attached real estate appraisals.
TAX PARCEL NO. 42-26-0241-025
111 WEST WINDING HILL ROAD
UPPER ALLEN TOWNSHIP
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FIDUCIARY DEED
THIS DEED is made this JJl!!day of t/ /' / . 2003, by and between
FRANK A. MAGEL Executor of the ESTATE F FRANK M. MAGEL, as hereinafter
described, party ofthe first part ("Grantor" herein),
AND
REGINA M. MAGEL, widow, having a 43.67 percent tenant-in-common interest in said
property, and FRANK A. MAGEL, Trustee of THE FRANK M. MAGEL BY-PASS TRUST,
under Will dated April 27, 1999, as hereinafter described, having a 56.3 3 percent tenant-in -common
interest in said property, parties of the second part ("Grantees" herein).
WITNESSETH:
WHEREAS, the said Frank M. Magel, deceased (hereinafter "Decedent"), became in his
lifetime seised, in fee, of and in certain land and premises, more particularly hereinafter described,
and being so seised thereof, departed this life on October 20, 200 I, having first made in writing a
Last Will and Testament dated April 27, 1999, and duly probated and registered in the Office of the
Register of Wills in and for Cumberland County, Pennsylvania, at Estate Docket No. 21-02-0216,
wherein and whereby Letters Testamentary were duly issued to Frank A. Magel by said Register of
Wills on June 28, 2002;
WHEREAS, pursuant to Article Seventh of the Last Will and Testament of Frank M. Magel,
The Frank M. Magel By-Pass Trust under Will dated April 27, 1999, was formed pursuant to Frank
M. Magel's death;
WHEREAS, Article Ninth(A) of the Last Will and Testament of Frank M. Magel nominates
Frank A. Magel, Grantees herein, to act as Trustee of all Trusts created by the Will;
WHEREAS, Article Fourth(l)(a) of the Last Will and Testament of Frank M. Magel, sets
forth the portion of Decedent's estate that shall be allocated to the By-Pass Trust;
WHEREAS, based upon the values of decedent's estate, it has been determined that the
portion of Decedent's estate that shall be allocated to the By-Pass Trust is 56.33 percent;
WHEREAS, in order to comply with the Will's directions and maintain clear title to the
property, Frank A. Magel, as Executor of the Estate of Frank M. Magel, desires to deed a 56.33
percent tenant-in-common interest to himselfas Trustee of The Frank M. Magel By-Pass Trust under
Will dated April 27, 1999; and
WHEREAS, the remaining 43.67 percent interest shall be transferred to Regina M. Magel,
as beneficiary of the remaining portion of the Estate of Frank M. Magel.
NOW THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that Grantor, for and
in consideration of the sum of ONE AND NO/IOO DOLLAR ($1.00), lawful money of the United
States of America, unto Grantor well and truly paid and delivered by Grantees at and before the
sealing and delivery of these presents, the receipt whereof Grantor does hereby acknowledge, has
granted, bargained, sold, released and confirmed, and by these presents does grant, bargain, sell,
alien, enfeoU; release, convey and confirm unto Grantees, the heirs, successors, and assigns of the
Grantees,
ALL THAT CERTAIN piece, parcel or tract of land situate in the Township of Upper
Allen, County of Cumberland and State of Pennsylvania, more particularly bounded and described
as follows, to wit:
BEGINNING at a spike in the center line of a Public Road leading from Graham's
Schoolhouse to Chestnut Hill Cemetery, which said road is known as Route No. 21025 at comer of
lands now or late of William E. Brubaker and wife; thence along the center line of said Public Road,
North seventy-six (76) degrees thirty (30) minutes East, four hundred twenty-three and six-tenths
(423.6) feet to a point in the center line of said Public Road at comer of lands now or late of
Theodore R. Trimmer and Grace I. Trimmer, his wife; thence along said lands, South eleven (11)
degrees East four hundred forty-two (442) feet to an iron pin at comer of lands now or late of
Theodore R. Trimmer and Grace I. Trimmer, his wife and lands now or formerly of Fred L. Glaise;
thence along said lands now or formerly of Fred L. Glaise South seventy-nine (79) degrees West four
hundred forty and sixty-five hundredths (440.65) feet to a point on line oflands now or late of
William E. Brubaker and wife; thence along said last mentioned lands North nine (9) degrees twenty
(20) minutes West four hundred twenty-three and seven-tenths (423.7) feet to a spike in the center
line of the aforementioned Public Road, the point and place of BEGINNING.
HAVING thereon erected a one story frame dwelling and other buildings.
THE AFORESAID description is made in accordance with survey made October 28, 1957
by W. G. Recehel, Registered Surveyor.
TOGETHER with and SUBJECT TO the covenants, restrictions, easements, rights-of-way
and servitudes set forth and referred to in a contract of sale between Harbo, Inc. and David C.
Cleaver dated June 20, 1973 and recorded among said Deed Records in Deed Book Volume 688,
Page 823.
BEING the same premises which Frank A. Magel, Successor Trustee of The Magel Family
Revocable Trust dated April 27, 1999, by his deed dated August 14, 2002, and recorded in the
Recorder of Deeds Office of Cumberland County on August 16,2002, in Deed Book Volume 253,
Page 904, granted and conveyed unto Frank A. Magel, Executor of the Estate of Frank M. Magel,
Grantor herein.
THIS IS A TRANSFER FOR NO OR NOMINAL ACTUAL CONSIDERATION OF
PROPERTY PASSING BY TESTATE SUCCESSION FROM A PERSONAL
REPRESENTATIVE OF A DECEDENT TO THE DECEDENT'S DEVISEE. 72 P.S. ~8102-
C.3(7).
TOGETHER with, aJl and singular, the buildings and structures thereon, and the
improvements, ways, streets, aJleys, passages, waters, water-courses, rights, liberties, privileges,
hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging, or in any
wise appertaining, and the reversions, remainders, rents, issues and protlts thereof; and all of the
estate. right, title, interest, property, claim and demand whatsoever of Grantor, at law and in equity,
of, in and to the same.
TO HAVE AND TO HOLD the said land and real estate, with the messuage or tenements
thereon, and the hereditaments and premises hereby granted, or mentioned and intended so to be,
with the appurtenances, unto Grantees, the heirs, successors, and assigns of Grantees, to and for the
only proper use and behoof of Grantees, the heirs, successors and assigns of Grantees, forever.
AND Grantor, for Grantor and the respective heirs, successors, executors and administrators
of Grantor, by these presents, does covenant, promise and agree to and with Grantees, the heirs,
successors and assigns of Grantees, that Grantor has not heretofore done or committed any act,
matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shaJl
or may be impeached, charged or encumbered in title, charge, estate or otherwise howsoever.
[The remainder of this page has intentionally been left blank.)
IN WITNESS WHEREOF, and intending to be legally bound hereby, Grantor has caused
this Deed to be duly executed on the day, month and year first written above.
SIGNED, SEALED AND DELIVERED
IN THE PRESENCE OF:
ESTATE OF FRANK M. MAGEL:
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FRANK A. MAGEL, CUTOR
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COMMONWEAL TH OF PENNSYLVANIA
COUNTY OF &{(}1/J.t1/Cl/ld
On this, the IVfhdaYOf ...4;tJ1' /' / .2003, before me, a Notary Public for
the Commonwealth of Pennsylvania, the undersigned officer, personally appeared FRANK A.
MAGEL, who acknowledged himselfto be the EXECUTOR OF THE ESTATE OF FRANK M.
MAGEL. known to me (or satisfactorily proven) to be the person whose name is subscribed to the
wi thin instrument, and acknowledged that he executed the same for the purpose therein contained.
SS:
IN WITNESS WHEREOF, I have set my hand and notarial seal.
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Notary Public
My Commission Expires:
Notarial Seal
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M yne Bora, Cumberland Coun.',' "
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CERTIFICATE OF RESIDENCE
I hereby certify that the present residence of the Grantees herein is as follows:
Frank A. Magel, Trustee
The Frank M. Magel By-Pass Trust
III West Winding Hill Road
Mechanicsburg, P A 17055
RETURN DEED TO:
Frank A. Magel, Trustee
The Frank M. Magel By-Pass Trust
111 West Winding Hill Road
Mechanicsburg, P A 17055
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Attorney for Grantee
The followinll space has been reserved for the Recorder of Deeds recordinl! information:
02ALlI62
ARMAN F. I.EO. APPRAISElt
APPRAISAL OF
A SINGLE FAMILY RESIDENCE
LOCATION :IIIWindingHiIIRoad
Mechariicsburg
PA
17033
CLIENT
: Gates. Halbtuner & Hatch
1013 Mumma Road, Lemoyne, PA 17043
AS OF DATE
: July 27, 2002
A P P RA I S E R :AnnanF. Leo, CREA
Do,. One Formo for Windo.... 1995 lIOO-GET-DAY'
ARMAN F, LEO, APPRAISER
Gates, llalbruner & Halch
1013 Mumma Road. Lemoyne, P A 17043
1n accordance with your request, I have personally
inspected and appraised the property located at:
tIt Winding Hill Road
Ml':chanicsburg
PA
17055
The purpose of the appraisal was to estimate the market
value of the property, as improved, in unencumbered fee
simple title of ownership.
The subject property consists of:
7 Rooms
3 --Bedrooms
1.5 --!3atli~L~:::
The Ranch style residence contains
Gross Living Area.
It is my opinion that the estimated market value of the
property as of July 27, 2002 is $ ]75,000
2,476 square feet of
The above information has been automatically extracted
from the appraisal and inserted in this cover page.
Respectfully submitted,
ArmQ~~;I
0.., Ofl'lFQlm,'orWmdow., t997 1 BOO.GET.DAY1
SKETCH, MAP AND PHOTOGRAPH ADDENDUM
.!jorrQw;~lCHent
Estdte Fr~nk Ma\..lel
!'.rQJl!lliY Ad~re"
III rn W.' Windin<,j Hill Iluad
City. Mechanicsburg
CountvClEI1ber land State
Pa. Zie Coge 17055
Lender
Gates H.':I.ldnmpr Ii. H.'1trh
LAYOUT SKETCH
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34 '
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12 '
Fl
25'
25'
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26'
18'
LOCA TION MAP (*SUB.JECT PROPERTY)
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I 11.v,. ~~ New Kif Comp l ~ -ei~\t58~ 1~" 5trelton I
I(I"~ -f:i?1.-:- j la7~1115burgJUncnod~'te~ans10wn~ A\\endale lW\) "- ,,' - ---:...,..
~.;' If ~...:-....;. 4"'1echamcsDurg' ,\.,~~\ -;;:. ~J032 <>I"~-
r~ar!~~-!~- - lJn~dlaErD y , ~"8 \.~ 12JO~ ~-:~
~465 __.jJ~~ __&41 . i ..0- t>. Middle~j_ "'-""
, 2-=;.v1- =-~""'@'~ ',,,'JPl \~' "- R,,-
Cumb and - -. L ~ )4
\.151. __ Bl;)wmansdale ~38:z1 ocumtown
''''-"''' ~ fl-. Grantham ( ill 4 (,'/ --J
- BOiling Spnngs _ \ ~_ 177.1
...--/- Mt Pleasant -' 3 26.2; ,_
Mt Holly Springs .' " ~ \:,IF'k- .
'c"\.Y/"'~~, \A"~ .~I '"
\ .// 01/i1'~\"'H'" Frank~:GI~/' '/- ~ ,,'.
\ /II '" \ ' II.
<Oi' ,! I "" '\IT 1
_.)P..C~d~~~~e \II?'~' <---,,~~J:"dian ,/~""- \ ,/' ~\\X ,,:".'
t 11,-,,,, \ _ -,w..J\,tJtIl ,_____ '~I_~ . ----=--
",,~~~~,~er~ ''', ~~)1"\ I '", c", I ~ov.r ~~,.x"'\ 10 ..
I .Ben~~:;~'~ ( )-----"... /.~;!f-.ef~r~ShilO~ ~blr,
I /\ ~/ Ad~lIre, _T~: ~~fS:'\-:;'
'--y:' _ \_, .T.,vo". .\\tt=' c'
I :2)4 I ---.!Ivep Is / ''y__~ "C"(,'~ ../.;.' >, lA.'-
j \'---'----/' ,;; J"\/" Ea~tBerll:~~"""'" ',~,t ','" w~~:~~~,
'"", II ." 'Th>:O" ,\"., '/ '^ \'*' "\,,,,, -' rl(
Iltr. ./ ,\'" \ Abbottstowo/ '-I t( \ ~
'''' Ad.!..lil '--..r/,,,,,,,,""""'"'' "'\(],l,_ \ ('.' Spring Grove 1:.r'"\IP
! \ j"" -&-30 f' (\ \._----.-_J j 16161 12141l ___ \....~
)....,2001 f)"~'rm~le.)("\I..~~,~';"~~I;llT.I,,".IlCIIlIi2t~11 __ _ _..\ _____ __,.::::.. \L~j;~ 1.5!.6.1~J{):;,' _, ...),.:iD"I~ganVIII~t7
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API'llAISAl. ADDENDUM
AL CONIJI'I1QNS
PllOI'EfiTY ADnllESS III W. Windiu(f Hill R0ad. Mech.:illicsburg, Pd. 17055
Tho fullowlnK checied hems nro 8/lcclfiu eDlIdlllollllhat wcrllldcnlUJed by Ihl"PIlr,li,1 dnrlll8lJIO Inlpecllun uflllo RubJcct flrnpcrly,lho
cOlllpnfBbl1l !olel _I their Ilclghhlllhnncl!lllnd l0c8thlllJ. Ullle.. olhorwJ.o noled.llae cundlllomllhallJ1ply to 1110 lubJecl prullerly un lho oOmpllI!:.~1
used DO NOT IIffe={ the lIIlll kill vBllIO of tbo ftlhJl'o nllukclahllJl)' oilha mbJec;t IIropcdy bclllgapprllllCd.
_I.) Tho suhled P lucalcd In a rlllal area and II lell thlh 2~" buill-up. 'nli. candlllon II lyplc.1 and cOInOlon for 1110 meall and DOES NOT
aEEect lhe 1I11l1l<olvlIlull nl'jlllurclUllfkclabllllroflhc.llbJccl.
2.) Cnmmelclal Mea arc lucaled wllhllllhelubJcCl'1l nnlghboritood. Thcn IlIes.ra typlclllufllmllar lIl::fghborlioodl 1I1l11 DOES
-NOT BrfccllheUllllhl VltlIlO 01' fululc mnr~ellblflty uflhtllubjecl.
J.} Illdu,lrllllllle8l1re loenled within Iha lubJect', nlllrlhhlllhlJOd. TIIO prC't:llce ufllllhltlr!al use. I. tYIJloal ofilia lIelghhmhnud nnd DOES ~~: ~
-lIffcellhe lll&lkd v&luu IIr lhlurc markelllblllly uflhe lubJcct pro}lCrly.
_4.) VaclIul '!Iud 1II1dcvclflJlcd land IUCIIlrC located wllhllllhe lubJecl'1 neighborhood. 'ntCIC UICllre typlcll for tbe IlclabboJ"ltuutlautl DO KO "
affcc! thc IiIl1rkcl valUllur Ihlllrc mlllkellblllty Ufthl;llUbjllllt proputy.
_.'5.) 'fhe (li'cdlllllbwtt vllluclnlbo noJghbudlllOd II 1l;~lllhan thomarXlIl valueorllle .ubJe.:t pOlpcrty. TIIIIII rllIO 10 Iho very wide range o[n...
o( !'~I""'llle!lllll'mnrtln II.ul.'lllllr.rlllt (Iuollly o(IIIe !I:t;JCCI II.ulletly. '1111, c:;outllUulI nOBS NOT ICfacl1l1o llIul!;:cl \'ulne: uflhe 1I11IJjCIlI j}f lis ;'.
mmk:::lllb!!!t}',
_6.) Tho st~lcel pruperty IlIlucllted In !I. I'. J. A. identlfled flood zono. TIlllcondltlon DaBS NOT Iffect market Vllue or future 'D1ukctBb!llfY C::.
lhe mbJcct WIlClllloOlilulurallCt covcuguis.cqulted.
7.} Dampncu" noled flltho bb'ClnDut O(IltDlllbjeot. Thill condlllob 1. condclD'cd typic_I in dWflllln.1 o(lbll .tyle IRlI DOllB NOT afft~[
-markct value orfi.tlura lllarkctnbllHy uflhD,Iulrjcel. Sl~\lllnl ornmnblg Waler W'I nul presCJlI un tho balCDlent fluur.
XS,) Tho subject Is older thsn UyO (") yea,. okl. All JRllahllllcall)'NIDI, Itlcludln.lha IIcatlng. Illcctdcallnd plUll1blnglYllellls, appcar upon
vllual hl!pectloalu be In wOlkllly ulllor. No .arr.utllll 'a.ra Impllcd III tllIl ltatcmcnl
_9.) Thc eleclrlcallYltOn! WIS Ilot cUfUteclcddudng Inlllcetlon.
_10.) The \VBlor IIIlrvlcc WitS 11111 connected during lnlpoctlun.
_II.) 1110 Ill~aUnl.ysh'lI! Wftl shutdowu durln& III.pectlun.
12.) '1110 uuelnenl Chlllr III I dlrl Oour. lhlleomllllon II tllnUUlin IlId typical ror 1110 IIICllIO Ind DOns NOT Iffecllbo markol vnllle III fulure
-11l8lkellivillty ullhc JIlIJJccl. Tho prclCRce oCa dirt fluor DOllS NOT pOlO 1IIIIIIIIh IIr "lIfoty hlzard.
__I].) The Ju[,je::llll"Ollllny tltlC! (lullhtlllfuudlunlllllbsololcenuu....lluICd In lllCl report. TIlla coudUlull II cUIl~ldetetll)'plclll alld UlIlIllUUll lor ;,j;~
IIrOR 1I11lllhb 51yklllwclllll.ll alld IJOllS NOT.reect tho IRltrkDt vlluo ur lbtlll'o mlrkalllJlllly lI(tho ~ubJect !UOpcllY.
14.) Tho land ,.Iuooxceed. 30% urtho loW value dllo 10 blgb mldd for YlCa1tlllJld In lhI.nolgbborhood. 1111. condition I. oonsluercu
- common olull)'JdCII fur Ilia nelahuorhood ad DOIUI NOT dTccllho market vllue Dr lbltUll m.rkctablllly ofllll: IUUJCct Jlroperty.
_ t '.) '1110 land wille elCcaed. 30~ of UIO total ..luo.nlP JJ dualo Ib, I,rlo dH oflbo .lta. Thl. coadllloR I. ODnlldorcd 'u bOlyplcal nnd
common 11IIt UOES NOT I\ffeclllto nlll'kctnluc or futuro mlrkctablllty oflbo IllbJact pruperty.
_16.) Intllvldud a4JulllnclIl. worc reqlllred Illa1 nccctl JO%. ncn adJullmenl' ~ required duo to die lack u( nmre Ilmllar cumparablelln 11::
!lIbJect'lllIarkd.nclaIIUllrllulld. Alllhroo ~par.bIOl aro c:onIldercd 1110 bClII'Vllllblo.
_17.) The tnlBlllljllll.mclIL txcccd 1'%.111" b duo 10.lhelaok afmolO .Imll., compllrablClln tho lubjool'. IRlrkal aren.
__III.) (lue tlr IIInl1lo(lhc eumllulblel.re oitlr:r tll.n Ilx (6) rnonlhL Althou.b lhm 1111 comparablo propcr1lelln tbo lubjecl'l area lIonc hal'c
5ultllcccnUy, tllmllline, 5ltlClIlu eXCCIII of ilia. (6) lIIonlhl old bid to bowed alllll[ce cUnlfllrlblct u.ed wcra the bClt'.v.lIoble.
~ 19.) 0110 Ilr 11118 oCtlte comlllr.hh~. IIlcd Inro 10C8!cd mo.olbm:' .
( ) ()IIC mlJa fill mlllln IllCIlIIUlU, ( ) Thrco .1101 fur IldlllrhllllloclUonl, ( ) Rye mllcl fnr ruBllooallonl tl-om lito IlIbJoet. Thela comparahle!
WOIIl seluch:u nAer Ilhtllllllgh 81':UfCJt nflhoarca,lbe)' 111"" hlClled lit IhllItoll!ltborhnllll Ilmllnr Inlh" .uLJect'a 81111.10 cllnaMercdtll he the vel!
CUllIllll'lI.ukl.nilIlLlt.
_20.) RuaflllU ca-UncalJun15 Illg8C!lcd.
_21.) Plumbing callnuaUulIls !UBgll5led.
_22.) mcctrlcalCCfllflcnLlulIill1I8Qcsled.
_23.) HeRting ccnUlcatlLm Is IURBcllcd.
_2~.} Flood IfaZIJdlnsurRlIca II luggesled.
_2$.) Seller Is l'ayJ.g l'IUI or all ClrbIlYc~' clulln8 co.l.. 1'111. DOns NOT affect Iho mlrlr:e! Vlluo or futuro markal8blllty uflho lubJect propertj'.
~ri.) There arc 110 Bpcclnl CUl1l1llltll11 or olh~.equlremenl.J Iltlt would affeelmlrkcl VllhlO olfululI markcleblllly 1/11111, AI'pralsal Report.
_.in)
_t2R)
The IlCrHIII.II",lpCI ty Ill~ludcd In tile I. oCthe IllbJcct WI' not Included IlIlha mllkel v.lllo nCtilo .ubJect pmllorly.
ik'::;Jd._'llt~..Jl
Thll _____ ,,"nlnll UOUR NOT Il&ct lito l~roscJ\1 IIr Ihluro lDaI'kolahlllly ofllle IlIbjoo.l.
~9.) 'l'IlIs npllrBbll wns preparcd In compll.-e with Ilegulatlon 11-4IC.
-..:(311.) III thl., npJllmlllUlIIRlIlIlcnl, lite exlllCla-ofllolanllol hnardouI IlIoterl.11 or 10Klo lubll.nc:u Uled In cOltllructlon or lIIalnlfIJlIlRCe Ull tho
IlIlIl'o,I)'. ~lhJI liS 115CS fUlIllilllllll1l tll\'lwIlQICI\t, formaldehydo la,ullllon. rllduDIUCI. loxlo wule, oto. whlcb mlY flrmay not bo presDut outh=
ptorlClly, 11lU nul bet:11 cUlIsldercu. Tlla alllllllbcr Is IIUllItlaUJfcd 10 delocllllcl1~uullDllcCJ we urlD tbo ollenlln relalu DlIllxpert regaullug lhes~
IlInUelS.
r;:;. ~/
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___L____..__
I
lhIc----luly 27. 200~j)i~rRIScr
Statement of l
ing Conditions
File Ii: 2..\1. II ~': ';
OEFINITIOi\; OF \1 A IU...ET V.-\LllE: I'he most prohahle price whidl a property should hring in i.I COI11Pl.:I:li\<; ,;,,-: ,'-,
unJ<.:r :J1l..:oIlJil:,':L, n':ljul~ilc to i.I fatr silk. the hUYCf ',md sdler. <,;;lch ..Kling prUl.kntly, J.:nowlcdgc;lhly ,mJ ;lSSIl!11in;,:
<i11..''':It'J by (Hid,' 'lillllllus. Implicit in this tldiniti\1l1 is tlw \:\\r\s\\\llJ.\inn pl' <l '-uk <.IS Ilf OJ spceilictl ,hac ;lIld (11..: [n,'
frlllll sL'lkr [p IHI." ..'I under clll\uilillll.. whcrchr: (I) huyer :JuJ ~dkr ;\fo.: typi..:a\ly m\)\i\'~l\l.::J; (2) h"t!i pdrlic:; ill;.; I'c':;
\\dl ...J\isc'd. ;m,j ,';1\.:h acling in \l'hat he considers his ulI'n h<.:.,,( intero.:sl; (.11 a r<;;J.~ln;).hk time is ~\\\\\\\'>.:J rnr C"r(l~l~
lllar!\J.;l; ,.J) PdYIl~~'lll is 1l1i.ll.k in terms of c:'l.,h in tLS. JolJJrs or ill !e,ms of lil1<lllCi:.lI :.lrr<ln!;,<:mcnls ctlmpi.l.r~\hk \b.:r~ ,\: ~
pri<.:..: r..:pr..:~o.:nls t:\~ nOrlll;J] 'unsider;Jtion IIl1' tllc prnp..:rly slllJ UIl;1lf,':II:J by sre..:i~,L! or ..:r..::lIivc lini.lncing!lr sClIL'~ ~c
g,r.I\II<.:Jhy <ll\Yl'ilL,' 'J~s(l..:i;Jteu with Ih':s;J1c.
. l\djustOlcnls 10 th..: ..:utl'parahks must b..: m:.llk fur spl:dul or ..:n::.ltivc l"1011n..:ing or sal<.:s ..:unl.:essiuns. No ;Jdiustnll:r~~, ~~-'
nL.'I:CSS;Jf). !llr lh()s<..' ":llsls whio.;h arc norm:J.lIy paid by sclkr:. <lS:.l result u[.lr;Jdition or law in the m;JrkCl are:J.: thes..: c('s:, ~~:
rcaJil)' idenliJi:.Jhk sine..: lhl;.' s..:J1l;.'r PllYS these costs in virtuully i.lllsales transactions. Sp-cd<:ll or cp.:ative linaneing JJ::"~
e:ln he made hI lhl.: wl11purablcpropcny by ..:ompilrisons 10 lin:lneing lerms llfti.:red by :.llhird parly im;tit\lllol1al \cn.::r :~,_.
nOI alr..:ady invoh cd in Iho.: propCfty or tr:Jns:letion. Any adjustment shuuki not be calculated on a me....h.u.llio.;;;l J\!llo.J( ';\.)-'
Ilw linandng or I,;oneession but the dollur amounl of an)' adjuslmenl shuuld approximale lhe market's rea<.:lion III ih,' . ,- '~
or C<]r\cc$$illn$ b.,\~..:J on Ihe appraiser's jwJg..:mcnt.
STATEMENT OF LIMITING CONOITIONS AND APPRAISER'S CERTIFICATlO,\
CONTINGENT ,,\:'1/1) LIMITING CONDITIONS: The appraiser's eertiti<:;;li<m tha\ appl.'ars in Ihe <Iprr<li,~:Jl r<.'fwn
111<..' Ilillo\\illg<':lln.jilions:
I. Tht.' appraiser '.\ ill nul he ro.:sponsihlc for mailers or leg:Jlmlure lh:ll ;Jffi:d eilher lhe prnperly h..:ing appr:lisl.'u or Ii,:
('ht.' ~ll'l'r;liS<..'r a:'S\lmI.'S Iha\ Iho.: trill.' is glll)U <lnU marKelahk :JIlJ, Iherclllr..:. willD!)1 rcmkr allY llpillillllS ablillllhc till-.:
rrlljl..:nr is appr..i~..:u WI the hasb of il l'l\:i\\'6 ulll.lo:r r<..'~pllnsihlc owm:rshir.
2. Thl..' :Jppr:Jisl..'r hJ.~ provided askelch in the appr..lisal rcrort to ~how appm"ima\l.' dimensions 01 thl;.' impro\'emcnts ;;r.J
~kelo.;h i~ indudeJ llnry In a~sisllhc reilder of the repurt in visu:,dil.ing the prnpeny ;Jnd ul1lh.:rSli.l.nuil\!; till.' ..ppruisds":"':~:: .
ofilssile.
3, ['he Llppraiscr \1.0\$ examined Ihe avail!lble l100d milps that :m: provided hy the Federal Emergency Managemell! '\6:::r.~',
d<ll:J sourcl.'sl <lnJ h~s. noled in the apprais.al report w\lt:lher the subject :;il': is loe.lIed in Lln identified Sped;.!! F1uoJ 1 i.l.::;.;r...:
IkC<lU~C the arrraisl..'r is not a surveyor, tv.: ur she m"..lk\:s 1\0 gmnall\<..'l.'. express or implied, regLlrding 111<..' d.:lermil1;.!li(\:l
4. The appraiser \Iii I nO! give lestimony or appear in eourl hecause he or she made an appmis"JI I)flnt; property in que" \'~, '~-
speeiti..: arrang<:lllcrl1S In do 51) have l1een made hcJi.lI'chand.
5. The appraiser has estirT1uted Ihe value orlhe land in the cosl appro:!..:h at ilS highcstllnd hest use and lhe imprpvcl11cr.:s.::
ctlll.lrihul(lfY \"o1\U\.'. These scparuic v;llu:.lIioJlS or the land and improvements mUSI nOI he useu in umlUnelio!l wilh dill ,':I,,'f
apprais<ll and arc iO\''-1tid if\h..:y ar..: sn uSl.'d,
6. The <lppraisl:r h;.ls noled in lhe uppruisaf report any adverse l.:ondilions (such as, needeu fl.'puirs., depreciation, lhe prl.'Sl.'Ill.''':
hal.arJo(.l~ wast<.:s, (I.xie suhstanl.:..:5, de.) ohserved Juring thl.' inspCl.:lilln oflhc suh[eel property \.Ir lh<l( he \Ir ~hl.' h<..'l.:;.\Illl.' ~'.\ ~f ~
or uurillg lhe 1101'01...1 n:seareh invulved in p<':flilrming the appr;li,\..d. I Jnlcss lllherwi:;e staled in lhe appr:Ji~al rept1rl, llv~ '\i'r;-:
hu:-o 1m \..I\\)"kdgc or any hidden ur unuppar..:nl t:undiliuns uJthe property or adverse envirunmenl:JI wnditiuns (ineluJir1O; 'i.;;
pr<,:,~cl1~": ufha/.;.m.l<l\.ls wasle, \oxic SubslMces, cle., thai would make lhe propeny more or Icss villuahle, anu has ilSSUI1~~"': ;::~:
Ihcn: iln: no such ..:onJitiunsand makes nu I;uanmtccs or warranties, express ur implieJ, rcgurding the condition of th..: rn)r~'r::
'I'he appraiser willll,JI he respunsible lor any such cnndiltol\s 11\<1\ do exislor for any engineering (Ir testing Ihal might he
rl.:ljuirl.:J 10 Jiscon:r whclher such conditiolls exist Uec:Juse the appraiser is I\ul al\ expcrt in tbe lielJ or o.:Jlvironl11e!llJI h.l~J;"':
the appl':JisJI report mUSlnol tic l.:onsiUered as:.Jn environmental :Jssessmenlurtne properly.
7. The Jpprais.:r ohl:Jined lhe information, eSlimaleS. :Jnd opinions thilt were expressed in the appraisul n:porl fwm snur[(:'s ',r,~
(If sil..: c"n~itlers III h..: reliahle and helieves thcm ((l he lrue and LnrreeL The uppraiser does !lol aSSlI!\}<..' r<..'spol1sihilil)' I"r ti',,,;
al,;l.:;J,,;;,;;y HI ~lIcll ;,....jio. \Ih,lt nl:re fumishl.'u by olher p:Jnies.
8. Tho.: Jpprais..:r 1\ ill nOI disdose tho.: contenls "flhe >.lppfai~a\ rcpnrl ex..:ept as provided Ii.lr in tile [Inililrlll SIi.lndJrds 01
l'nl!i.:s.~illnJI i\pprJi.'iJI J'ra":Lice.
\). The ~ppr...i~..:r ha~ haseu his or hL"t <lppmisal report ...nu \lJluillion condusion tor an appraisal tlw.l is suhie<.:\ \0 ~Jti~LK\L'r:
\;\lmpklmn. ro.:p~lirs. ..r all..:rmillm un the a~~umpliol1lhi.l1 l.:lll1lrkliol1 uJlf1e impro\lelllClllS will h<.: [lerlilrll\cJ il\ a \~(\rkl11',1\1ii\...~
"'<lnnc\"
10. Tllc JppraiSef mu~1 provide his or It..:r prim wri\h:n \;{)I1Scnl before the lenuer/dient speeilied in the iJppraisal rCrOrl c;;n
dislrihute: llll: apprai~...J report (incluJing elll]du~i{)IlS ablltlllhc pnlp.....rty YJ\UI.', the appraiser's iuelllily and rrolCssilll1:J1
Je.sigllalilln.s. ,lIld rekrcllces III all}' rruli.:ssiollal apprJisall,rl6al1i/,;llillIlS or Ih..... lirm willI which Ih,,; upprajSl.:f is ilsstll.'i...t....J I [\1
allYIH1e (\lhcr tll.mlhc hnrrowt:r; lh~ morlgJgce Dr il~ ~Ul.:I,;C~sors Jl1d assigns; the mong,ag,1.: insun:\"; o.;llnsull;:,nls; prnkssl'H1JI
llpprai~i.11 "rgi.lni"alillns: i.lIlY slalc Of Ii:J..:rally arrnl\'cJ JinarKial instiluliun; or :my d":[J:Jrtml.:nt ag,eney, nr \n~lrumcfl'.",,(i\V \\rlb,;
UnileJ Sl<l\":s \\r Jll)' ,.,\;:,11: nr the Dislrid or {'lllumhia; ..:xcqJllhallhc Icnder/diem ffiiJY distrihute lhe propeny uo.:s..:ripll,m ~":CI:;):C
tlflhe r~pllrt only [(l JaILll.'lllk\.'tion ill' rcpmling :>erviecls) Wilhuul having to obl<:lin lhe appraiser's prior \vrillcn eunSl.:m. Till;
,lprrais<.:r's wrillen l.:1H1senl :Jnu approval nw~( <lIs\} he Ilhl...ind before the appmisal can he conveyed by anyone to Ill<.: [lL;,"iic
through ...Jrenising. puhlk relalions, news, ~Ll]es, or uthl.:r meJiLl.
,r"JJie~l,,,h"'n.j.l'J(,-'!.l
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r=<li~Ml>ef"n" Ilm~lll,,"]
I.."., ~'" I',,,...><~.. W,mlm..', 1<~!7 I ~1~'-(;!':T.1JAYI
SUBJfl;T PHOTOGRAPH ADDENDUM
I
\"n"\H'r/('lj~l1t ".'.._\
'[{'I'~m ,\'hh~~\\\X\ Winding llill RO:lu
lIV r-.kchantcsbliTg
l'l1<ter (iate~.llalhrul1cr& Ilmch
County
Cumhcrl:mJ
SI:II: "^
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1):1\, l)nc hum< h'r Wind"""_ 1'1'IL I ~()Il.I;l:T_Il'\Yl
FIHINT()J'
SIJIUI:('T I'R<II'FRTV
l~FJ\1(OF
s\mJl-:CT \'\UWI:RTY
SIHll:T\lTNF
COMPARABLES PHr-')GRAPH ADDENDUM
lj(",(l\\~r/ UI<:11l '\,-\
I'rnl'<:P. AJJrc,,\\\N \\-IIHJing Hill R(lad
Cll\ !\.lnJl;lJ1ic,I>I'I~
1.,Jllkr (;,llc'S. I 1"ihrtll1<:r & JI;uch
CUlJIIly
Cumhcrland
Slale P/\
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f&:" ., /<-" ';;~,:"ar&!-' "'....,
." -., '
- '0 '_
~
,..,.'
'- '
~ ::'1:=
-
--~'_.~~
ZipCouc
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p;,'
~'
........
1\,1\ llO.' h,,,,,, j.., \\,,,01,,,.., 1')'1<;. I H(I() (,I'T.Il.\"'1
~^l.Il(,~\
17055
CO.\W\IL\lll,1 ~ \I :
:WS,\k,ull:\\.
!\.fco.:h:Jnl<:sh\lr~
I).,. "j',':,,!,
S"lcl'rl",
Syl\ !\'
1; I '" 'I II ' ,~ ~,
M<:\:h<lni<:~h\l!~
('Cli\II'\R\llU:S\1I
1022 Cr) ,I,ll ( J<:<:~ l
DalcorSa!e
S;lkl'rl<;c
Sq. 1.'1
$rSq \'t
15 :
IS-,(j'
I)WJ
:->5.~J
('(),\lI'\R\UI.LS.\Jt =)
2J I I{c..:".:r I{",,,j
C,lInr11ill
D;lIc"IS"I"
Silk I'rlle
S4Ft
$/Sql'l
I L(I~
('X.U'"'
,:,\l\\
3.D.)
. .-.........".. ....~-.~, ,,~,,'-"""'''''''~'.''''~'''''"'' ""'"""...,~.,..,_.-:'.--... ....----.--
UNIFORM RESIDEN . APPRAISAL REPORT
Pr. Description File No. 02AL1162
T~~QP~l1y~gd~_L!.!.~!~Q!~g1:li~____~~ M~~~~~~~g~.____..~ta~_~~ __. _~ip~C;llj~ .!?055
#~~g!,!!Oes~ri~ A!!~~hc~._ . ...______._!:olJMty _~~~!~n.~ -__
'-'1 Assessor's Parcel No. 025 T...year2002R.E. Taxes $ J!:~~c;!@.1 ~~rn~nlS:.s 'S.."':-,.
'8~rrowec NA >---. CUrrent Owner Estate ()t-N1n:Irl1: U~r. -'KIT!",,!!!! L Va.
Er2Q~t1~ng~!PP!'~~~g.lxl~~~U!'m!.tml.!L_~~~JfI!lIlU~l!!L..-U~~!t!m-(HUQ!VA.QflIy) H~'_ ~__ II
. ~~ghborf1~ 12f.f!9j~ct ~C!m~ _ _ "'p"~..!fe~nce42.1O-0646. g~~! TIit2!9.H~~_
j~!~_priceH~Lu__Q~tE!~fSa!e NA O~~$~_l!IDan~r"'~~~~~PY!!!~NA___.
-1 ;~~~;;~~:~~r2~-j~ ~:~~brug~rE~J~~~SR ~:::..j~~~r::~~ci~l ~~r.YiA r~JI7~~ -' ..
,jlocation Urtlan X SubllDan~Rural Predominallt i'1~~flmilyha~ Preuntllltduu% LanduSec.h~i!
'j'.'.' Built up Over75% ~ 25-15%f-Under25% ccupancy $ttiOOJ.'.. ~I One family __I.__Q9 [K]Nol.~l;e!YL_
:. Growthcate Rapid X StabAe f-Slow X Owner _~~ Low~2-4family .~.~ Din process.
;' Propertvvalue X Increasing Stable ~ Dedining Tenant _~~~_t1jgt'!_59 Multi-family-_._ To: _'~~__
/ QemandlSupply Shortage X Inhanr.li 04ersupply.! Vacant(l)-5% _f~QIDilJ!!lL-_ Conrnefcial ___._ 0 ~.______
-:: Marl<etirlntime nder3mos. J.6mos. 0l/IIr6mos. V8CB!\1<<-"5'I. ISO 35
Note: Race arid the racial composlUon of the nalghborhood are not......isal factors.
Neighborhood boundaries and charscteristiCl: ~ecI. is located about r mile (rom RoUle: 1141Wi W. WindjningJ1m~oad west.
r= actors that affect Il& mmetabllity of 1118 pmpefIies In the neighborhood (pIuxImIr *>> empJoymeric ir1d .....mes, _ioYintml siabiY. appeal ta martet- s::
The neil1.hbtlrhoodls comprised of~fOJ)Cftia reflc<:ting similar in Quafiw,..mtcnanCC, dcsia:n and IIPpeal. Availability lor this neighbomoc..::
mosl public services combined with aventRe access to employment. shop.. and schools gives a similar appeal to the market on other ne:u-h
neighborhoods. _ _
. ______ ... .__ n___"._ .. -----
,- MBrltetccndi\iOnsintl&Sllbjectneighbarilaod (n:Wngs~(orlh8abCNecm:Ulionllllakldlolh8hndalpropertyvabls.dematIdIsuppIy, and mlll"ketin;l lime
; _.. such as dala OI\tompelilMl proporlies forsal8ln Ihe neig/lboItlood, ~"Ihe"""""" 01_ and fiMIclng concessions, 01<:.):
Overall market cand!~ons are consideml SUlbIe mortlZ~ interest rates arc available at 6% 10 8% flXCd for JQ.~ears. ~arke!!!!g !I~and q~~~
!!!Qe!v are in line for similar areas in this awkeL New C01lsttuClion activ~ modcrntc. No adverse: marteta~j!!ty n!;ig~~Qm~ fac!Q~ ~\.:t~
evident.
. ~ Projeet Informatton for PUCs (If applicable) _ _ "the develOperlbuiJder n control of the Home Owner's Association {HCA)'1 UVes ~.
~ ~roximate total number of units in the autlfec1 projec:l N/A Appronn.te total number of units for sale in tile $Ubject project NiA
:-f Describe common elements and recteatinMl rsciMles: N/A
. Dimensions 4.?l.6 x 4~2' _ Topography RolI-l,lp fr~n~ II? r~
. Site area H7,~H~f ~29g A~ Comer lotUves OONo Size !g7!~~! Ji!f
Specific zoning dassificatlon and description R~idcn~!I ___ Shape '~g~lar
Zoning compliance [R]le;~ln~a1,..._~milg(GrandfalheredUS8}U'~ UNo zoning Drmage ~pp~rsAde!Wale
H~t&besluse8SlmnmIIed:"iX1P';sent....1 10000ruseteYnl:tini VIeW .v.~~~A____
Utilities NlIic Other orr...n. nprovementl Type Public ~ LandsCapIng Average for Area
Electricity X Street:. ~~_hfll,__ X ~ Orivewaysurface AsphaIL______ .
I Gas . CurblgUl1et None ~ Appanll'Il easements N(j!le ApP'~nt - .
. Water Wen . None. _ !- FEMASpec::ialFlaadHazardArea []Yes ~~;
. Sanitary sewer ~!?P~!c Street Iigtrts JIIone _ fEMA Zone C Map Dale 2:~ 5-80
Slormsewer None i..... None FEMA, U<in No. 4203720010C
Comments (appacent-..se easements. ~~.. special assa&sn'lllntS. stide ....lllgaIor 1aga18I3I....,.,f."..,;,'lI ~ use, etc.~ ._
~ No ndverse easements, encorachments or sPeCial assessments noted at ti!!l_~ of~!on.
I GENERAL DESCRIPTION EXTERIOR OESCRIFTlON FOUNDATION BASEMENT INSULATION
'No. of Units _--1 Foundation ConCrete Slab Partial Area Sq. FL 1,314 Roof
No. of Stories I Extertor Wall Vinyl Crawl Space None % Fmished 0 Celling __
Type (Oat/All) Del Roof Surface Shindes BasemeN Full Celllng Unfi!:!...-- Walls
Design (Style) ~GutIer8&OwnsptL Aluminum SumpPwdp.None Wafts -.Block Floor _.-
ExistingIProposed ~~~S_ Window Type DH _ Dampness ~~~._ F\OoJ Cone None __
Age (Yrs.) _ . ~t~ StonnlScruns ~B-...- SetUernent None ,MOIcd OuIsideEmry yes Unknown _ .1.
; Effective Am NIS.\ 1f1vrs Manula:tucedHouse No Infestation None Noted
ROOMR j:'O'lef Uvir,9-. Oinin.w_ Kitchen ~ ~ Reo. Rm. Bedrooms ~ Laundrv. Other _Area SILEl
~~~~~'!! _" _____ _ ._____ ____ u_._ .~___ ___. __ _..__. __.. ______.. _~__. 1,31-
L~'!'!;!!L~ __.~__ _L__ _.....1- _-1_ __ _1_ _ -!- -1.J._ _Laund . _ 2,--17:
Level 2
Finished ar"a '"b"ve rade contains: 7Room . 3
INTERIOR Materi8IsICondilion HEATING KITCHEN EQlJI~
Floors 9ill!W/Aver Type ~ Refrigerator IK
Walls PanlDnwl!Aver Fuel OillElec RangelOvenflf,
~ Trim/Finish Wood/Aver CoMItion A.va Disposal ~
.; 8ath Floor Y!!IJ'IIAver COOLING Dishwasher l-
I 8alh Wainscol f!~l~^ver Central ~-L-- FanlHood ~
~ Doors.~~^~!"______ Other MlCfOWave ~
...~ Condition Washer"'""er X
.~ Additional features (special energy efficient items, etc.): 5 ceiling ,~!:!S
Condition of the improvements, depreciatiorl (physiCII. functional and external), repairs needed, qualify of COl'1stn.lclion, remodeling/additions, etc.
There arc no ~~~e~__ or functional obsoh.~ The suhiecl isj!!Jtood condition on the outside as well as the inside.
..
ATTIC
H....
5_
0r0pS1air
ScuIIIs
..,..
H_
Finished
(.sea;:;:. 2416~nu8re eetofGr 55 livin"Area
AMENITIES ;- CAR STORAGE;
,_sl' _--!! None {KJ
_ Patio ~.K Garage
-X Deck "'__ _ Altached ---
Porch ~~ Detached
Fence y~_ 4 Buill-In
Pool In Or ~ Carport
.-- lloriv_v Yes
IJ# cf cars
j; Adverse environmentaf condilions (such as, but not Hmited to, hazardous wasleS, toxic substances, etc.) presen1 in the improvements, on the s':-ts
. or il1lhe- immediate vicinity olthe subject property: ApPr:...!~ ~~ not ~ ~~!!!.~.!dcn(m13~!Q!!~~~~_~~cS:Q!'A~!!J!l~I!!I. ___._
, ....v;rnn~.. t;ll '(mllil.",,, S .,' I:.nv;r(lnrn;'nl~t ni.,,.}:i n ':;~'I.;hL;;I s' . i. .i~;:. I ..
f~C Orm _ J DWUfleIONl1Sfllf 1fiOO..TIET_DAY ~nn,eM3eFurm ~~";
ARMAN F. LEO, APPRAISER
Valui>- . Section
E TED SITE \/ALUE =- S
ESlllli1A TED REPR()L;UCTiON COST-NEW-OF IMPROVEMENTS
Dwelling 1.rll$q Ft @ ~~,::!.l = $ IO').51,..JX
lhnll I.JI.+Sq Ft &' 12.::!6::: 11,,)(1<1.(>-\
JI,IlfS('ho!Jil\lo! 2.5,IJiJII
GaagelCarpol1. Sq F\ @ D.OO = I J
Total Estimated Cost ~jew -': $ 1'10.6::'.1 I::
PllySICcll Functtonal External
'''''
DepreCIation
Depreciated Value of Improvements
"AS-IS" ValLJe of Site Improvements.
INOICA.TED VALUE BY COST APPROACH,
ITEM SUBJECT
Address If J \\'inJil1~ Ilill ){uaJ
1\.1..:dliJnicstlUrg
Pro){mitytp Subject
Sales Price $ N.-\
PriceJGross Llv. Area S
75111
I~
.$
'M.Il<
0.00 $
ua\<lodl)1:llul
Venficallon Source
VALUE ADJUSTMENTS
Sales or Financing
ConceSSions
Date of SalefTime
location
Leaseho\OffeeSimple
Site
Vjew
Design and Appeal
QuailyofCl)nstructioll
Ag.
Condition
Above Grade
Room Count
Gross living Area
Basement & FlIlIsheli lull
Rooms Below Grade I'nlln
FunctIOnal Ullllly \\.:rag.:
Heating/Cooling llilllll
Energy Emclen\ l\em\\I."l'.l':;l."
GaragefCarport (lIfSll'ilrl
Porcll, Patio, Deck, I'.llill
Fireplace(s), etc Nun.:
Fence. Pool. etc YI."~/fl1 (ir
IIl~rl'<.:ti('n
DESCRrPT10N
N..\
Suhnrhan
F.:.:Simpk
IX7,2]1 sr
.'\\"l,:ril~(, ^\'o.;fa~'.:
Ranch/Aver RiJnl.:hiAver
Aver...g.: Average
.W~rs 31 yrs
.\v.:r...~c A\'cr<lce
TotZlI-!Bdlrnsl Baths TotallSdrmsl
71 J 1.5 7 ]
2A7t!Sq. Ft U,'/tlSq
Baths
2.(11
F\ I
FilII
lkl.: I{m/Bath
"\\'l."r~lg.:
I:ko.;Jbd/C
"'ncr;lgL:
2/l'arllll
I';llill
'.irL:pla\;c
NllllCINII!1l."
,~_ml()
File No, 112.\1 : ,;
Comments on Cost Approach (such as, source ;;:'
slle value, square tool calculatIon and for HUQ . ~
the ~stlmatect remawlIng economlC jile of the pro;;:,,-,
S.:C allachcJ SkCli.:h.
('oSI lil,'lIr('s fmm /I,'farsh:lll & ~\I i 1.1
It,:o;idl'llti<lI('''sl 11;lJ1dh""k and
local ~<lllrcl."~.
Est, I'cll\:.Iinillj; I."l."1Innmh: li!".:--)\) ,IT,
COMPARABLE NO 2
11)"2? l.rY.'itaICr.:clCirde
MCi.:hallii.:sburg
5M\ks
17X.lHHJ
$
X5._1.l
COMPAR';E::~:,
?)f Rel.":il."l.!{d;IJ
Camrllill
-l Milc:~
I 57.00ll
s__~
7:\(i-\:
0-$ 7.513
= $ 1..J3,110,12
::: $ In.II(jI)
= S InllOl2i
COMPARABLE NO
311l{ j\!i~\>n A\!cr.l);c
/l.kchanic:;ourg
f.5Miles
(,J'Mr.Sl."tlh:J,sfl:1I
DESCRIPTION 'I)~ Ad,uSlm.rll
1-111 DOL\1
Con\'
512XI02
Suhurh:m
he Simple
{),2..JAC
$
$
CI'MI..'i.:llku.STIJI
DESCRIPTION . {-j S AdluSlme..l
71 j)()1\.1
l'unv
J/15/02
o Suhurhan
F.:cSimrJc
OA..M'
-1.1100
Av('rug('
R<lnch/Aver
Avcra"..:
16yrs
Avcral.'c
TotallSclrmslsaths
-iWI! 7 .1 2.0
h.\\l\\l. I,R-lllSq Ft
IllllI
--1()(Illlinlin
) 1\ \ CI-:Ig('
-1.-'IJIIIJ:ktll1'/(.A
,\v.:w!,'.:
-.l,OIJlI ::!/Cul\ll
1\\\\\\
-I.XOO Fircrl,li.:c
5,l)(IO NlIllt/Nllllc
4,O()(I
(,PMI SdlkJ. _'iII;1
DESCRIPTION
IXI)O;\l
l'm1\'
2/1110]
Suhllrllan
Fe.: Simpll."
OA2I\L'
.70()
6,.lW)
Avcrag\.:
lhlllchii\\'('r
Avcrug.:
35 yrs
Avcr::Jl!l."
TotallSdrms! BaiNs
7 J
2.31JOSq FI
1'1111
l{~c Hm
Aver,lg....
-I 500 oilllJ\'CA
'\h.rag....
]/('ar/\ll
J Fln:pl:li.:c~
NnIlI."/N'\\1c
NetAdj, (tolal) :1U+ 1$ 4,O()(J :3:J+ ~.~. '+ ~_- Is
Adlusled Sales Price' 2.2 % Net 5,29 % Net -0.'J5 % Net I
: of Com araole 1~.(,%Grs IR2.(lfl(l t4.20%Grs l].(l9%Grs '5
Comments on Sales Companson (inCluding the subject propeny's compatlbility to the nelgt\OOrhocd, etc,): 1\11 marl\cl uat;! is s'lnliiJ~ in
wnslruclion 10 lh.: slIhj.:t:l PruP..:rtL Cumpar.lbJc ~~J~s arc Ill..: mllst r(',cm. similar, nearesl ~af('s avait>lbk. All (;ull1pa(;jh!(;~ hal.... h..:.~nll
anJsculeJ on lh('aJ)lll'eJ:.lll."s.
SUBJECT
COMPARABLE NO
N/,\
N/^
V:I[lH:r<tnc('s trom $1(,5,]01) 10 $JX?(II)()
COMPARABLE NO 2 COMPARABL E ~:=
NI,\
NIA
INDICATED VALUE BY SALES COMPARtSON APPROACH.. ,.'......,...,...,.......... $
INDICATED VALUE BY INCOME APPROACH IIfAp licable\ ESllmmed Market RMt$N/,\ IMo. x Gross RenlMulllolier N//\ = $ N!
ThiS aplll"alsallS made '\ 'as IS' sublectlo repairs, alterallons, Inspecllons Ql co.ndl\iQ(1,s I\sle<l bekm subject \0 complelion per pl;:ms arj ::;~2C' -
Condlllons of Appraisal. SCL: allachl."tl Spl.",,;i:d t'U11Jiliolls AducllJlIl1l anJ .'i1,1(1."1l11."111 "Il.imiling Cundiliolls.
ITEM
Date. Price. and Dala
Soufce. torpnor sales
I'Illhin rear of aflflrJlsill
Analysis of any current agreement of saJe, option, or listing of the subject property and analySIS of any pnor sales of subject and c.cmpal:":, 2"
W\\hlll one year 01 the date of appraIsal: No priu~ ~all:!~ or listing 1"1. sunj':':l II ilhin OIlC )"l'ar ut' aprraisal.
Final Reconciliation Ih:Comparison Approach, r_cinforclOg hy the Cos! "prw:lI:h, pr()vid~s ~ gooJ illdic:Jlion ofMarkcl Value. Ch",c S 1-'
lor \-;,Ilu<:.
The pUlJIQSe of lhis appriJlSallS loesl1malelhemarl<etvalue 01 the real pro perty !hat 15 Ihe subiect 01 this report, tJasedon the abovecondilion sandlhecel1llicatlon, CQ~.
ancllirrJl/ng'condillons. and market vaiue detinillOIl that are slated In the atlacned Fredd,e 1,Iac Form 4391Fanme Mae Fmm 1004B(Revised 61'>3
t M'E}EST1MATE THE MARKEr VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF July '27. :!()()2
(WHICH IS THE DATE OF fNSPECTION AND TtiE EFFECTIVE DATE OF THIS REPORT) TO BE $ 175.11(1(1
APPRAISER: ....- Z~.... SUPERVISORY APPRAISER IONL Y IF REQUIRED):
SlgniJtUfe C ~/~)...' t((~./ L-L~- Signature Old n~' _.
Name Arnwll F f.tll. l:RI'A Name Inspect Prc:",~.
Date Report Signea 2';:"-'/- O~ Date Repor1 Signed
State CertlficallOn # 1{1.-1I112(1) I-I. State 1',\ Slale CertificatIon # State
\'If Sob'''' ""~,, # '~"_il'l'\-''\'
r",odLe M.>o:rorm hl ,,~.,
~ c-:,. :'\ ,""'.' C n-,.,
"Y < me ~""'" 1", . ""lOW' I'J'11 1 ~UO I,
,- ~ )
'.1,,,,,
"
SKETCH, MAP AND PIIOfOGRAPH ADDENDUM
Borrower/Client
Estate Frank Magiiil
property Address
111 W. Windinq Hill Road
Citv. Mechanicsburq,
CountvthntlPrlRI"1li State p.>f
Zip Code 17n"
Lender
Gates. Haldruner & Hartc:h
LAYOUT SKETCH
L~I
73'
18'
3
18'
16'
16'
51 '
16'
32'
46' ,
LOCATION MAP (.SUB.TECT PROPERTY) .
1"\'
. ~\
.1
".ft
-.
\
"1i:
.GOOdvrlle L '"""'---- j.t.J:l~
__ ~~- -~:''f~~~ !t '\ '-,< Aerr-ybm9
REGI01\."\.L MAP ~j
Reward entervilfi
M~ur:y~l09
le!'\keNIlle ,-~-
Eirfabethville "-
.,",:\h',e",;:;-
.Cars.;::,~,",'"
;;.;:....
,Dauphin
"
>' o<"J
$~\J~' . "
~.' ?,-
Dauphin .''';'
/r--
'4..3~
\.
50
/
APPRAISAL ~DJ)DNDUM l'QflClAL CONUmONS
pI\.G...,ry AIJDIUlSS 0 0 121 W.O Wino. Hill Road. Mechanicsburg, 17055
'fho fullowllJj ohecked HellIl ore '1ICcJ~1J ClPldJlIIll. fhal WOlD JdDUtJtlcd by 1111. IPJJJ'aJial dudq 1110 IlllpDCllan oflbCllubJclI1 propccly,lIJD
cmnllRnble 11I10' Iud thelr IlldlhborhooUr and loeilllllll. Uldell QlhorwlullOtad. tho condIUw thtt ap.ply to ~ lubjoot property an '1~6 QompUlb~::I
UBCt! DO NOT IIffllUI the mlfbll'll1111 olUI.lulurI mllrkollbllJly DC IhG lubjca;t PlOfJarty bolua 'PIX,IIed. . .
_t.} Tile .ul~lect illuulO1.i In a lum 1101. and it Iu.lhm 15% wll\-up.1'bla amdltlon b typical and cammon for tllo mUIl.nd DOBS ~OT
,(feet tho m'lkllt value or future IIIlrkc"bUlly ollila 'UbjDOL ,
_2.) CllnlmarclaJ U.leI HG located wllhlll diD lubjeot'll na1lltlJorbood. TItND "AI ara tyjdal DC .Imllar ncJlllbomood. and DOnS
, NOT lffccllliollilllkcl 1'....110 or Mura m~etabJIIly uflhlllubJoct.
_].) Indu."I.1 ula. DrD 'o"led wllhln lhl subJ.... nalubborhood. n. pralllllCO oll~tlllltdlllJlN I.typloll oflha naJabburhood And DOnS NOT
.Ift:(:l tile mubl valuu or fulUre mui.elalliUl)' oldlD lubjec:t property. .
_4.) Va(:l1l1t 'and undeveloped I.ad 11.1. Ito 10001ld wllhfnlhll, .ubjccl'. nollhborbood. nino UI" IllIIlyplcal for the neighborhood Ind DO NOT
llffccllhclUllkct valuo or lldtllll awlr.cllllbUhyolthlllubjODI prDp~rty.
_1.) Tlio prodllh1lll.nl valpe In tbf_ellihbodanad J. Igol~ Ihan the market vllue"otdMllUbJoct praporty.ll~I.I. duo 10 tho Yory wldo rango o{vII!,;:
nrplll~lrJllelJ ill \hl1 OHm DIlII D\.lpr.rlm IIU1lilty Dftl1\'lllt'Ojoctpruputy. nil. cPlldlllua DOnSNOl' I<<cwlllio 1lll1lkct VIII110 oCllle IlIbJout or II. Foil>:.."":
InflrklllubllUy,
.--6,) Tho ,UbJect properlyllloculll.lln !' ft, J..A.ldanllflod flood JUne. 11lf. acmdldDII DOB8 NOT IIfoct mukot y.lu. Dr futuro JDarkOlttblllty" of
lho ,u,~Jcct w/icn tlood 'llJUfan~ covctl,aJarcqulrad. "" "
7.) DllnpnouI. lIoted Inlho bumant ollbo aubjDDL ThI. caadb'oD J. CGl1Ild~ .)'JIJoal bt dwalllllp alibi. .tylo...d DOnB N01' -affect
- mll"ket value _Dr futuro m&l"ltctatJlllly ofU",.,bJ"L Blagdln. or nmnlna wat. WI' nol pruont on tba bucincal floor.
~.) 'fllo .ubJoct I. oldor than (lYe (') yo.,. old. All tnoohllliCll.y.tem.. JuaJudJal the heall... elolltrJ.,.l...d plumblns .y.1C1n., .Pl,cae upon
vllullln.pcellon 10 hlllnwulklnl1~dor, Nawenmdon,.rCllmpUedluthla&tl.tamCl&1t. "
" ~9.) 'fhll olcCllrlell1 .y.telll WI' nal Gal1l1octccl dllrlnlla'I~t1oa.
_IO.} TIlo wator .orvlell WU nut.ClIlU1ll1led dlirJalwpectlon.
_II,) Tho heallnB l)'.teD! wa. Ihut dowu dillin, .....pllCltlon.
J 2.) .1110 b..4lllonllloor II a dirt ltaat. ThlICllIDlIllloD II comra4n UId \ypkml fOr \ho meq.. DOns NOT affellt \blllnorkol yalue or future
-lUark~l.blllly of tile lullJecl. '1111I prellneo et. dirt fioor POBS NOT polO a hnldl Dr ....ely baurd. .
_I),) 'illu luhJeCI property lluCI gUIIl.ln Rllllllloual oblCllelCenGllIII Ilolod In dill 'IIpOrI. 11111 DOladll.ll)ll "llCNlIld~C1d typloal ~lId 011111111011 Ibr the
aUla BlIUlhJ. Mlylo tlWCIUII& and DOns Nm: al'oc1lho mukDt "Iuo or I\&tlll1llllmllllbUlly alibi ~ubJ'ct propOlly.
14,) 'nUl land Vllua axtc_l!:d. 30% ullhe JotaI ,,1110 dlle 10 hlah damlUd Cot vllllll11apd 10 tJdaJlCll.hborhood. ThIJ oondllhm I. oon'ldorad
- caromOD aud lyplll.1 (or t/ie ncJ,hharholld wi: DOnS NOT alfoollhllDld::Dt v,lul or fbIuro awtolab1Uty ollh'lUbJcct proporty. <
_, ,t) nUl land vlllue lIl(oeed. 30" ofdlolOtal nItIe. TWIll dUDlalholarao.1n aflM IIh.. nJ. coadldon UIJDII.Jdorcd 10 be typlo.lllDd
OOllllnollo .ud DOBS NOT affect dl. mal'i:ct mull or ftllUfllmarkcllbllll)' ollha IUbJaDl property.
_16.) IndIvidual ,djU.IIROIlI. w.. reqliJrcd Ibu uccad UIH. ThoID lliju.lmllll. ~ nquirod du.lo tba I,ok olalar. .Jmllllr comparableJ In Iba
lubJeot'l lUarkDt nelahbulhood, All 111100 llClIUIW1blal.. oonddorad &be bau a....llahl.." ,
~ 17.) '011 111111 .djulhncnr II.I.cocd I',",. nla.. c1l1G to, ila.laek. ollllor. .JmU., oompanbllll'u tho .lIbjllGl'.IQWtollllll.
_18,) Onl or mora (I{ Ihe CCIlUp.nbJu .r. oldllrlhaD.1x (6) monthL Allhou.b &bOJln oompnbJI proportIu In Ibl lubjeot'. 1r0. nORa 11'vo
.old rccclIUY, Iharofnrc, .alo.ln.-ou. ot.I&('1 monlh. old had 10 bowed aU lhroolKlmp.rablal UICld. Wont Iha bOll~.....ll.blo.
A'9.) OnaormoralJtlh.~mPlfablcluladJlIanllo~cdmorolhlD: : , -,,'
" ( ) Qua milD for wball"localluftl. ( ) Thr...u.. {or wbIKblUllooalloaa; ( ) n.,. mlill for nnll'IIIt1... &om IlllmbJaot, 1'11"1 cOluplr.blOl
WDIIl.aluctod Rficr Ilho",u,h .llDfob ntlb.lra, they...., Inoalld In ll&oll.l,hborl&ood ,Indlarlo UllllUbJcct'. IlId ItO coiuJdarcd 10 bll diD bell
cUIIlIIOlabllllllVlIllpble. """
_20.) RoollJIU cllilf1c.tJon Ia .lIal_ad.
_21.) Plulnulng oOlllflcaUDA 1.IUHUI.oll.
_22.) llioctJ:lc.dc.cdlfiClltIOU'lwUa'ocd.
_2],) Halling cellUlealllln ll.uggelled.
_24.) Floud Ilazl,ulll.urlQCe II'UI'Cllcd.
_2'.) Saller II paylllS 1'lIrt or all otbuyllf' 010" CDIII, nit noDS NOT lII',gllbl lB.. VlIIII or &tllll markallbJllty of lb. .ubJeot property,
){26,) 'nlcre lIrllllo 'f,celul GOIldlllolll or DlII~r .OllltntJ 1111I would .<<cot nwk.. ValUI ar.Rd1n martateblllty In lhl. AllpnJlI1 I\.llport.
X;7.) T1Illl.'CUOlW,UOPertv lucludod In tho IIlunhuubJoo' "u n\'lt Inol.udtd In thl zrwket Vllue otlh'lUbJoal pr~l)orty,
V Residential "
L2B.) 1110 l'-u/llDa nons NOT altccllho ~rucnlQ' Ihturonwbll;bUJIY oldlOJUbJ_
)(29.) TM. IIpPI.lIal WDt PIllP.,ed In compll~"'th lleJullllon 1l-4IC.
}L.JIl.) IlIliII. Ippnd.al u.llUlllOllt, llIe exUl_ "'pllallllU.~ haurduuI melOlbb or to.'. nb.hInDII1UDd blllltllalnloJlon or InalnlGlUlllICD 0111110
prnlllll'ly. .uch 111 gllsel fOlI/Ml In Iho IDrirontnlll!lt. lormlldohyda lnInlaUon, IIIdon',uu, tolo wNlo, olD. wldob mayor lnay n.U bo prOlanC on !he
pro[lclty. hll' IIl1t belln cuutldcred. The ."prdut fI natquallClbd. \0 d.\.c\ I\I1Ih ~balanocs wo \11,_ tho oUlII1lUHOI.lIl an apod rea.rdlo'lbClIO
malleu. . ~/"
July 27, 20.02. t;If....... X~
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APPRAISER
'UIFICA TION
File II: 02ALl 162
APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that
!. I nave researched the subject market area and have selected a minimum oflhrec recent sales of properties most simil;lf ~nJ
proximate to the suhjcc\ propcny for consideration in the sales comparison anLllysis and have made a lIollur aujustm..:nt wh~n
appropriate to relkel the market reaction to those items of signilicilnl variation. If a significUlIt ilem in a compar;.Jbk propel-\:
is superior to, or more Javorablc than, the subject propeny, I have made a negative adjustmem to reduce the adjusted saks pri~c
oflhe comparilblc and, jfa significant ilcm in a comparable propeny is inferior 10, or less favorable than, the subject propcn.'.
I have made a positive adjustment to incr~ase the adjusted sales pricenfthe comparable.
2. I ha....etaken into consideration the factors thnt have an impact on vaJue in my deve!opmentoftne estimate of market va)ll~ in
the appraisal report. I have not knowingly witheld any significant inlonnation from the appraisal report and I believe, 1D tne
best,ofmy knowledge, that all statements and infonnation in the appraisal report are true and correct.
3. I stated in the appraisal report onty my personal, unbiased, and professional analysis, opinions, and conclusions, which ar~
subject only to the conting~nt !!nd !if!'l!!!!l!: spe:::ificd. i;; thi" f"IIIl,
". I have no present or prospective interest in the property that is the subject of this report, and I have no present or
pmspec\i\Fe personal interest or bias with respect to the participanls in the transaction. I did not base, dther p:mially or
completely, my analysis andlorthe estimate of market value in the appraisaJ 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 thc properties in tnc vicinity of ~hc subject property.
5. I havc no present or contemplated fuhlre interest in Ihe subject prnpelt)'. and neither my current or future employment nor my
compensation for performing this appraisal is contingent on the appraised value oflne propcT1)'.
6. I was not required 10 report a predetermined value or direction in value that favors the cause of the client or any related
party, the amount of the value estimate, the attainment ofa specific result, or the oceurenee ofa subsequent event in ordcr to
receive my compensation and/or employmen\ for performing the appraisal. I did not base the appraisal report on il requested
minimum vaJuatioi1, a specific valuation., or the need to approve a specific mortgage loan.
7. I performed this appraisal in a'lnformil)' with the Uniform Standatdsof Professionul Appraisal Practice thai were adopted aJ'tj
promulgated by the Appraisal Standards Board of The AppraisaJ Foundation and l.hat were in place as of the effective dale of this
apprai:>al, with tne exception of the departure provision oflhose Slandards, which does not apply. I acknowledge \hilt an eSlim:l!e
of a (easonable lime for exposure in the open market is a condition in the definition of market value and the estimate I d..:velopc-d
is consistent with the marketing time nOl.ed in the neighborhood section oftnis report, unless 1 have olhcrwise stilted in the
reconciliation section.
8, I have personally inspected the interior and exterior areas of the subject. property and the exterior of all properties listed as
comparables in the appraisal report_ I further certify that I have noted any apparent ar krmwn adverse conditions in the subject
impro\lements, on the subject site, or on any site within the immediilte vicinity of the subject property of which 1 am aware and
have made adjuSlmenlS for these lIdverseconditions in my analysis of the property value to the eXlent that ( had market evidence
to suppan them_ I have also commented about the effect of the adverse conditions on the marketability of the subject property.
9, I personally prepared aJI conclusions and opinions about the real estate thai were sel forth in the appraisaJ report. If I
relied on signiJicant prolessional assistance from any individual or indi\Fidual(s) in \he performance of the appraisaJ or the
preparation of the appraisill report, I have named such individual(sl and disclosed ~he specific tosks perfonned by them in the
r~onciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have
not authorized anyone to make change 10 any item in the report; therefore, if an unaulhorized change is made to the appraisal
report, ( will take no responsibility for it
SUPERVISORY APPRAISER'S CERTlFICA TION: If a supervisory appraiser signed the appraisaJ report, he or she
cenifies and agrees that: I din:ctly supervise the appraiser who prepared the uppraisal repor!, have r~viewcd the <ijlfJmisal r~[)ort.
agree with the stalements and condusions of the appraiser, agree 10 be bound by the lloppruiser's certilications numbered 4 through
7 above, and am laking full responsibility for the appraisal and the appraisal report.
ADDRESS Of PROPERTY APPRAISED:
I I J Winding Hill Road
Mechanicsburg ?A
APPRAISER:
S;gn"",,,__ _~7~
Name; Arman F. L~o. CREA
Date Signed; --~--tr'-I" ~-:t.
SlateCertificationJl: R!---.92~U5'-L State; l'A
or Stale License #: RS~09~~~?-A Stille: j>/)_
Expiration DateofCcrtiJicalion or License: _..____.__
17055
SUPERVISORY APPRAISER (only ifrcquiredl:
Signature:
Name: ______.
Date Signcu:
StaleCertilication #:
or Stale Liccnse#:
~iration Date of Certification or License:
UOid OOidNot Inspect property
State:
State;
Pa e2 of2
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Freddie Mae rOM 439 6.9]
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TA.X PARCEL NO. 42-10-0646-038
121 WEST WINDING HILL ROAD
CPPER ALLEN TOWNSHIP
,__C,:: Or DESDS
,,;L,~:~D COUNTY<'
~3 f\~Y 16 Arlll 09
FIDUCIARY DEED
THIS DEED is made this J!ft day of ~ I . / . 2003, by and between
FR-\NK A. MAGEL, Executor of tl1e ESTATE F FRANK M. MAGEL, as hereinafter
described, party of the first part ("Grantor" herein),
AND
REGINA M. MAGEL, widow, having a 43.67 percent tenant-in-common interest in said
property, and FRANK A. MAGEL, Trustee of THE FRANK M. MAGEL BY-PASS TRUST,
under Will dated April 27, 1999, as hereinafter described, having a 56.33 percent tenant-in-common
interest in said property, parties of the second part ("Grantee" herein).
WITNESSETH:
WHEREAS, the said Frank M. Magel, deceased (hereinafter "Decedent''), became in his
lifetime seised, in fee, of and in certain land and premises, more particularly hereinafter described,
and being so seised thereof, departed this life on October 20, 200 I, having first made in writing a
Last Will and Testament dated April 27, 1999, and duly probated and registered in the Office of the
Register of Wills in and for Cumberland County, Pennsylvania, at Estate Docket No. 21-02-0216,
wherein and whereby Letters Testamentary were duly issued to Frank A. Magel by said Register of
Wills on June 28, 2002;
WHEREAS, pursuant to Article Seventh of the Last WiII and Testament of Frank M. Magel,
The Frank M. Magel By-Pass Trust under WiII dated April 27, 1999, was formed pursuant to Frank
M. Magel's death;
WHEREAS, Article Ninth(A) of the Last Will and Testament ofFrank M. Magel nominates
Frank A. Magel, Grantee herein, to act as Trustee of all Trusts created by the Will;
WHEREAS, Article Fourth(1)(a) of the Last WiIl and Testament of Frank M. Magel, sets
forth the portion of Decedent's estate that shaIl be aIlocated to the By-Pass Trust;
WHEREAS, based upon the values of decedent's estate, it has been determined that the
portion of Decedent's estate that shaIl be aIlocated to the By-Pass Trust is 56.33 percent;
WHEREAS, in order to comply with the Will's directions and maintain clear title to the
property, Frank A. Magel, as Executor of the Estate of Frank M. Magel, desires to deed a 56.33
percent tenant-in-common interest to himself as Trustee of The Frank M. Magel By-Pass Trust under
Will dated April 27, 1999; and
WHEREAS, the remaining 43.67 percent interest shall be transferred to Regina M. Magel, as
benetlciary of the remaining portion of the Estate of Frank M. Magel.
NOW THEREFORE, KNOW ALL MEN BY THESE PRESENTS, that Grantor, for and
in consideration of the sum of ONE AND NO/IOO DOLLAR ($1.00), lawful money of the United
States of America, unto Grantor well and truly paid and delivered by Grantee at and before the
sealing and delivery of these presents, the receipt whereof Grantor does hereby acknowledge, has
granted, bargained, sold, released and confirmed, and by these presents does grant, bargain, sell,
alien, enfeoff, release, convey and confirm unto Grantees, the heirs, successors, and assigns of the
Grantees,
ALL THAT CERTAIN lot or tract ofland situate in Upper Allen Township, Cumberland
County, Commonwealth of Pennsylvania, more particularly bounded and described as follows, to
wit:
BEGINNING at a P.K. Nail in the centerline of West Winding Hill Road at dividing line
ofland now or formerly of William L. Sunday and Betty F. Sunday and the subject premises;
THENCE by the centerline of West Winding Hill Road North 76 degrees 30 minutes 00
seconds East 337.50 feet to a P.K, Nail; thence by line ofland now or formerly of Frank M. Magel
and land now or formerly of Fred L. Glaize, Jr., South 08 degrees 35 minutes 33 seconds East 639.70
feet to an iron pin; thence by line ofland now or formerly of Fred L. Glaize, Jr., now or formerly of
Pennsvlvania Orchards, Inc., South 85 degrees 51 minutes 15 seconds West 297.09 feet to an iron
pin; thence by land now or formerly ofWilIiam L. Sunday and Betty F. Sunday, North 12 degrees
29 minutes 33 seconds West 589.16 feet to a P.K. Nail, the place of BEGINNING.
CONTAINING 4.46 acres and having thereon erected a I -1/2 story frame dwelling known
and numbered as 121 West Winding Hill Road.
THE above-describ"d premises is described pursuant to a boundary survey performed by
ACT ONE Consultants, Inc., dated May 12, 1995, and recorded May 26, 1995, in the Office of the
Recorder of Deeds in and for Cumberland County in Deed Book 122, Page 760,
BEING the same premises which Frank A. Magel, Successor Trustee of The Magel Family
Revocable Trust dated April 27, 1999, by his deed dated August 14,2002, and recorded in the
Recorder of Deeds Office of Cumberland County on August 16,2002, in Deed Book Volume 253,
Page 898, granted and conveyed unto Frank A, Magel, Executor of the Estate of Frank M. Magel,
Grantor herein.
. -. .....- _... '. ,.~. _....."..T.._..,;...."....:......".., ....,t..., _'. ..,..,.,. '-
THIS IS A TRANSFER FOR NO OR NOMINAL ACTUAL CONSIDERATION OF
PROPERTY PASSING BY TESTATE SUCCESSION FROM A PERSONAL
REPRESENT A TIVE OF A DECEDENT TO THE DECEDENT'S DEVISEE. 72 P.S. ~8102-
C.3(7).
TOGETHER with, all and singular, the buildings and structures thereon, and the
improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges,
hereditaments and appurtenances, whatsoever unto the hereby granted premises belonging, or in any
wise appertaining, and the reversions, remainders, rents, issues and profits thereof; and all of the
estate, right, title, interest, property, claim and demand whatsoever of Grantor, at law and in equity,
ot: in and to the same.
TO HAVE AND TO HOLD the said land and real estate, with the messuage or tenements
thereon, and the hereditaments and premises hereby granted, or mentioned and intended so to be,
with the appurtenances, unto Grantees, the heirs, successors, and assigns of Grantees, to and for the
only proper use and behoof of Grantees, the heirs, successors and assigns of Grantees, forever.
AND Grantor, for Grantor and the respective heirs, successors, executors and administrators
of Grantor, by these presents, does covenant, promise and agree to and with Grantee, the heirs,
successors and assigns of Grantees, that Grantor has not heretofore done or committed any act,
matter or thing whatsoever whereby the premises hereby granted, or any part thereof, is, are, shall
or may be impeached, charged or encumbered in title, charge, estate or otherwise howsoever.
[The remainder of this page has intentionally been left blank.)
IN WITNESS WHEREOF, and intending to be legally bound hereby, Grantor has caused
this Deed to be duly executed on the day, month and year first written above.
SIGNED, SEALED AND DELIVERED
IN THE PRESENCE OF:
ESTATE OF FRANK M. MAGEL:
<"
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~- _'4A-v'L C i. I LtLti (SEAL)
FRANK A. MAGEL, ECUTOR
v
-7
-------,
COMMONWEAL TH OF PENNSYLVANIA
COUNTY OF CUll;' bt..f k/ // ,::(
On this, the I {(f lciav of AcYl! I ,2003. before me, a Notary Public for
. ,
thc Commonwealth of Pennsylvania, the undersigned officer. personally appeared FRAN'K A.
:\IAGEL, who acknowledged himself to be the EXECUTOR OF THE ESTATE OF FRANK M.
MAGEL, known to me (or satisfactorily proven) to be the person whose name is subscribed to the
within instrument, and acknowledged that he executed the same lor the purpose therein contained.
SS:
IN WITNESS WHEREOF, I have set my hand and notarial seal.
7~ i'/ ( I :;1 ~/1 ,hf'Z /' c:
Notary Public "
My Commission Expires:
; ,(,!':;' :"i;::1I ~~:. c:,
_ _>'~)i{(Jvic, i'~oicr'l ,-',
:-~')ro, Cumb~;:'~i
::: ;: ~~ I r,: ~.
CERTIFICATE OF RESIDENCE
1 hereby certify that the present residence of the Grantees herein is as follows:
Frank A. Magel. Trustee
The Frank M. Magel By-Pass Trust
III West Winding HilI Road
Mechanicsburg. PA 17055
RETURN DEED TO:
Frank A. Magel, Trustee
The Frank M. Magel By-Pass Trust
III West Winding HilI Road
Mechanicsburg, P A 17055
-7---7 --;1 ~
.--<
.(~".//t5?2"
/
Attorney for Grantee
./
The followinl! soace has been reserved for Recorder of Deeds recordinl! information:
John S b ,sminger Appraisals
rile No or.?:: ~~..: -
~
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APPRAISAL OF
Single Family Residence
LOCATED AT:
121 W. Winding Hill Rei
Mechanicsburg, PA 17055
FOR:
WFHMl CP REAL TOR.CBO
100 SOUTH FIFTH STREET 10TH FLOOR
Minneapolis. MN 55401
BORROWER:
REGINA MAGEL
ASOF:
April 3. 2001
BY:
John S Ensl';'\ingef
PA Certified Residential Real Estate Appraiser
415 BcrnhciseJ Bridge Rd, CCl(hsle P^ 17013-D025 717.691.5~nH
rlvOescriolion
Summ
'PI'aisal Report
UNIFORM RESIDEN .fAL APPRAISAL REPORT
FileNo 008554.1::
PrnOQltvil.d(jICSS 121 W. WindinaHilfRd CftvMechanlcsburo Slale PA liJrl~!C 1~,-:=-:=
lcaalDI'SCIII!ton Deed Book:132 F'aae:27 Counlv Cumberland
Assessors PJ[c~1 No, 42-10-0646-038 Tall Year 00-01 R.E. TaeS 1 892.55 5Mr:ial Assessmi'~S S '. ~
Bnrrower REGINA MAGEL COOenlOwner Same QcC\lfIanl: I I Owner TI'''J,'''
.. PIODCI\VrlflrnSijnnraiscd Ixl f~Simole I I leasehold Proecl Tvne I I PUO I I CONbnirium HUONAonlvl HO,l.~
NClohhOrl1oodOf Proiect Name UooeT Allen Townshin ManRclcrence ACC 19A 10 CCflSUS TIBet 3240-C _. ~
Salt!PliceS 172.000 Dale 01 SaJc Not Available DCSO" ionandSamounlofloanehaf IDbernlilthvselef None Known
li:IlornlClienl WFHMJ CP REALTOR..c80 AdltesS 100 SOUTH FIFTH STREET 10TH FLOOR Minneaoolis. MN ~:..:.'
AnDrJrSl'r John S EnsmiO<ler Alktess 415 Bemheisel Bridoe Rd Cadisle PA 17013.9025
LocallO(l ~ \JIDaD X SublJ'baII RlJ'al Pftdominllnl: Si~te familyhousiAg Presenllanduse"l. land use cl"lar;~
B\~I{ up ~ Over 75% 25.75% Uildcf ZS% occupancy ~~E A~E Onelamdy ~ 00 Not ;,k.e(~ ~
GIOl'o1hrale F Rapid X Stable Slow X Owner ~ low ~ 2-4(alllily -@. 0 lnplOCbS
Property values f= klCmaSing X Stable OediAilg Tenant 300 Hinh 100 ~ -@. To:
Oel\\aru:llwll~Y ~ SI'lOllilge X nl:l.1in:2 CMJ 5lWJ X Va::al J).5CJ6J P edOminart Coo\meItiaI 0%
M~llll~lino lime X IJnde- 3 mas l6l1lG!i. Over 6 mos. YKIII_ ~ 150 20 iVacant I 20%
NOID; Race and the racial composition oIlhltMighbomood .r. not 8ppf;usalfactors.
NeighilolMOO CGUndanes and Chalacterislics= The subiect n4iahbofhood is bounded to the North bv:Hwv 641. To thA West by: \'VHliar:'s
: Rd Totha South bv: the Yellow 8r~ C~gek. f.nd to the East by: Weslev; Rossmovne andUsbum Roads.
faClors Ihal af/ecllhe marketatllhly allhe pl'DJlenies In the neighborhOod (prOximity to employment and amenilies. employment slabiUly. appeal Ie malkel. ;O~:
_ The subiecl is located In Upper Allen Township. Central PennsYlvania has a larae diversified emolovment basis which offers s:.=:
.. and confidence in the local real eslafe market. E mant oDoortunitJes Include the State and Federal ovemments manufa;::~ ~
industrial. medical financial and small emDlovers. Job stabllitv Is oood as the un-em ures for Ine area continue 10 :::::=
4%. Public Darks schools and olaces afworshlD are all rated as aood and within acceotable distances. The aeneral aooearan:;:: ,,-
maintenance of the neiQhborhood properties is rated as aood. All amenities are convenient to the subiect.
Mal~e\ conditions in the subjecl neighbofhood (1lQlding su-ppon 10f Ihe above conclusions .elated to tt\euend of pIlIplIIY values. demaod/Sllpply. and marke:,~_;;' -
. . such as data 011 competittve pcopenies lor Slieilllhe neigbborhood. descrip.tion of Ille l)lev,lence of sales.. f1nlu1cing conc;ess.ions. elc.):
Marketina condltlons are naed as of Ihe data of this aMmlsal. Sunnlv and demand are In balanCe and mari<.etlno time is aenera:;.
between 60 to 120 da s. Conventional fi1anc Is edominant In the local market wfIh one to three . ts which are ener2lU...-::..._
b the bu er with no helD from the sellef. FHA VA and adjustable rate moJtaaoes ere sou t lifter b a smaller se ment of the :"". ~
The comoetitive prooerties listed for sale in Ihe subiect neiahbomood have a SUDDortloo effect CIf1 the ra rted value of the SUb':::'
prooertv .
... Project Information lor PUDs (If appliCalllel- -($ the develope/builder in contrOl of the Home OWlU!(s' AssociIIton IHOA)1 U YES U NO
AppfO~lmate total number 01 unitS In the SUbjet\ Jll1!jlU . Approkimlte total numbeI 01 unns.. sale In lhe sUbJecl proJecl
Describe cO/l'lmonelemenls andteCfl!.alill11alfadilies:
Dimensions Not Provided Toprqaphy Slopes UP. level
Site alea 4.46 Acr~s . Comer lot U Yes 00 No Size Laraerthan avera.::e
Speclllc lomng CI<lSSI.flcatlon an'J?:d dcsc~n:PtlOn RUfiliI Residential Shape Approxlmatelv Rec:a,~:~.
Zoning comp~ance 00 Legal legal nao.....~~"J lG'ardaihefEd use! U Illegal U No zoning Drainlge Appears adequate
Hiahest& beSt use asimnToved: X Present use I 100000use~Jn!Mn\ View Good
Utili\ies Public Diner Olkile Improvemenls Type PubIlc. Ptlvse ~ Good
Eleclriclty X SlIee Asohalt X ~ Sl.rface Asphalt
Gas CuffJt}Iller None AppaIIRI eaSl!lllll&ls None apparent
Waw Well sa..tk None fEMASpedalfloo<lHazardAlea U 'fe5 ,J;..
Sarnl3l'jsewer On Site ~'i!/Jls None fEMAlooe "C. Map Oate02115:S::
Slmm sewer ~ Nooe fEMAItanNo, 4203720010 C
CommentS (ilppafCllt advelsc eascmems. enCtoac/llnel1t5. special anessmem.s. slide areas. illegal Of legal nooconllHmiIlg toning. U'3t, elc.): See Aftacheo
Addendum.
GENERAL DESCRIPTlON
No. 01 Unns Ooe
NO,alStoue$ One
Type (Det/A.U.) Detached
DeSign (SryJe) Ranch
Existing/Proposed Existino
Aq~ {VIS,} 43
Ef!l'CtlveAae Yrs.1 12
.. ROOMS Fo Ell U...m
Bascrncr(
Le\leil 1 1
- Level2
finist\e{l ~rl!a above nrade contains:
INlERJOR Materials/Condition
Floors Hardwood/A....c
... WaUs Plaster/Avo
l"rlm/Fioisl'1 Wood/Slained
Battl Floor Vinvl/Ava
Bath Wainscot Cerarnic/A\lQ
DOOlS Luan/Avo
EXTERIOR DESCRIPTION
FoundallOrf Concrete BIk
Etterior WaIs Brick & V
Roof S\riace As. Sh.
GUllers & lMd:spIS. Aluminum
WindOw Type DoubleHuon
SlorrnfSCJe~ Yes
ManulatluredHouseNo
Dlnirl Kitchon Den
fOUNDATION
Slab 30%
er....... NiA
Basement 10%
"""""",None
Dampness None noted
Seulemerll None noted
lde5latiOO None ncted
r Am. .Rm.
BASEllEHT
NeaSq..ft. 728
% flniQd 70%
"""'" Drvwall
Walls Knattv Pine
flo'" Vi
CMsideEt8y None
INSUlATION
RooI
ceiling~x
Wall$ Cncld Z
F"'",
None
--
noms I l
Othor
AreaS.;-
"
1 1
,S
3 1
',0:
6f
7 RlDns: 3 Beltoom s .
HEATING KITCHEN EQUIP ATTIC
Type BaseBd Aekigel:a\or ~ None
Fuel Oil RangelOVel1 ~ 5lairs
""",w....... I."""", ~ 0.., '<ai<
COOLING Dishwasher ScuI.\le
CentraJ Yes FantHood '-- FIool
Otfler Nontt MOcwiMl ~ Healed
Coi\(klonAveraae WashcrJD Finished
Addllional features (speClal t'.l\t'.t9::; cthcienl llems. elc_I; waler softener. cedar closet In lower level. 2 staraos sheds.
CAR STORAGE:
None 0
Garage
I\(tactlea
Oe\~hed
BUllt.ln
ea.p""
Dflveway
'0: ~~.
1,5
1744 S /are Feetof(;cosS\,-. ^l ~-:-.
,.
AUENmES
fireptace(sI,1 X
PtUa Rear - X
Oed<
""''''
,-
....
"--
x
CoMlllon ollhe ImprovemCI\lS deprCC13tlOn (phYSlaIIunalonaI. and enerna!). repairs needed. qualifY of COftstfUCllI)\\retlllCle\lrl!lfaOdinons sic The subiecl is
lfl averaQe condition The fOof appears to be 10 iNeraQ& condition Wfth no evidence of leaks on the inIenor. No personal prooertv IS
included in this aODraisat.
Adl/else envifonmenlaJ conditions (such as. but not lilntted In. hazardous wastes. loxic subSlances. elc.1 j)fesem in 1M improvements. on the Sll~. of III I roil
immeaIdtC VICIfHty o/tht! S\ltlJc,:\ pmpcllY: See Mtached Addendum.
1,,';1"...." I..n, In ~'J1
(>1\(;[ 101 ~
...._....,_...'.'.."",_..~"\.........'>'__'...III
. "....'.l",o",
.Jalion Section
Sum \ppraisal Report
UNIFORM RESIDENTIAL APPRAISAL REPORT
file No DOS;:;;:;;.:.
~, ,
ESTIMAT[OSITEVAtuE d 80,000 CamlTlellts OOCOSI ApplO3Ch (such as, SOurce Dr
E511MA TED REPRODUCTION COST-NEW OF IMPR!iVEMENTS Sllevalue, 5quarelOotQlculalion and IQI HuD. \j~~, ;
Owelllllg 1.744 Sqfl i<!>S ~ .$ 95,920 eSlJm8:ledlemainingeconollllclileolllleploperryl
Ssm\. 728 Sq,Ft @$ -RQQ . 8,736 The cost approach estimates fhe replacement :::C',;'
. FIP ,Patio,Aooliances 4,000 1l1e impfOvemenfs, nollhe reproduction cos\ \:,,~ .
Garage/Calpart ~SQf\ @, ..-illQ 4.080 and SwlH Valuation Service and local contracto:-s,-
T(I(ill ES\llnJlcnCoSl New d 112,736 utilized for the cost f1(~ures in the comolelion cf ;-.0
less . 60 PhYSrCal~.i F~;~l~~~; , (~t(!fnal Est. R'emaJrllng Econ life: 48 approach. The estimated site value is based 0il :-.~-C'
. DeprCClatlOIl $22,547 .. 22 547 analysis. The physical depreciation is eshmaleJ ~ .
Dcp(ec(a\ectV~hJ\OoIli\1plOvemems d 90,189 aQeJlife melhod and market analysis. No obscie~.::;:--
-As-lS-Valueot511elmprovements "' 5000 observed. The 101 could be sub-divided. lherefo~e ~- ~
INDICATED VALUE BY COST APPROACH. .\ 175200 value exceeds 25% of the re lacement cost of l~P :0
ITEM SUBJECT COMPARABl E NO \ COMPARABLE NO, 2 CQMPAR.l.ElE'
121 W. Winding Hill Rd 16 Qeenway Dr 305 WiddefS Or 910 Bonny Ln
MIlI!!SS Mechaniesbura MecMnicsbum Mechanicsburn Mechanicsburq
PIIJ~rmiIVIO Subecl One Half Mile 2.25 Miles 2.25 Miles
SjleSPflc.e , 172 000 , 157 000 , 155 0001 I
Pric~lDsslivAl?_~ I 9R 112 (!l I BU6 ~ I 83.51ltl $ 96,34 ~
D81aanaJor Inspection STEBS & CPMLS STEBS & CPMLS CPMLS & STEBS
VeriflCatiMSaurces
VALUE AOJUSTMHITS DESCRIPTION DESCRIPTION 11....",~11TO'flI DESCRIPTION 1/101,.......... OfSCRIPTIOIJ I
S(lI(!S or FinanCIng Con~tional ConventiOnal Conventional
Concessions 11 OOM 51DOM 103 DOM
Dale of sall!lTime Not Available . 08/o~ooo : 10/3012000 : 11f0312000
lccalioo Suburban SubUlban Suburban Suburban
lBaSd"\ddlFeesnde Fee Simole Fee Simole : Fee Simole : Fee Simole
Sill! 4.46 Acres .45 Acres : 24000 AOAcres : 24,400 .35 Acres
View Good Averane Averane Averarle
De<:.i nanllA ,oJ Som Level Bi-Level : S lit Level : S lit level
Qra!4VdC(fflIldD'1 Avera e Ave e : Averaue : Averaoe
Me 43 Yr$. 40Yrs.. .300 22Yrs. -2,100 15 Yrs
Corvjition Averaae Averaae : Averaae : Averaae
AooveGrade !<....&In'''' .... 1..",'_,,' ... : '"..'I\:l;",,' "'" : ,,,,..'Ball'" (l.'.\O;;
RoomCounl 1 7: " 1.50 "' 3: 2.50' -1,500 B: ,: 2.50' -1,500 1: 3: 2.5D'
GlossUvinnN(!a , 744 Sn Ft 1,850SnFt. -1600 1,856 Sn.Ft : -1700 1556 SflFI
. BaS€ment& FII1Isned Partial Bsmnl None 3,000 Partial Bsmnt Partial Bsmnt
Rooms8elowGrade Ree: Room Unfinished 1500 Rec Room :
FwnctlonalUlllil Avera e Aver e AveraQe : AveraQe
Healln ICOOII\'1 Oil Base Bd Gas Hot Wlr Oil Sase Bet : Heat Pumo
. ''''' ElflCiefllll~m5 CenlrsJ Air Cond Centraf Air Cond Cenlral Air Gond Cenlral Air Cond
Garll elear H 1 B-In Gara e 1 a.lnGara e : 2 Att. Gara ,2000 2 8.in Garaoe
Porch. Palio.Deck. Patio Porch -500 Porch -500 Deck
FireDlace(sl.elc. 1 Fireolace 1 Firenlac:e None 2,000 1 Firenlace
Feru:\O.Pool,etc None None : None : None :
None None : None : Nane
NmAni,IOlatl Xl + , I, ., 23100 ,[10_, c_L,J," " 20,100 Ilxl, I I, " --
,
AdJustedS~lcsP1il:t: 19_7% 23.0% 22.9%
olComnarallle 14.1% $ 1 80 100 13.0% , 175100 13.B% \ ,-
Comments on Sales CompiYlson htlduding lhe subjecl plopeny's ccmpatilMliIy \0 me neighborhood. etc. )~JEl USPAP Addendum & Addendum ~ A. are
attached and are an inlaaral part of this aDPr.lisal. Que to the lafOer acre-aoe of the sub eel the Qross and nat adjustments are r", ir,.~
hlah. In addition the reported value is not bf3d(eted bv the camoarables, The subiects lot could be sub-divided into additional OUI,,": -
lols. thus the adiuslmen! far the lot size (Q} $6.000 per acre is justifiable. The compafables selected are considered to be the mcs:
aro)(imate mast reeMI and best comoarables available. These como-arables eslabUsh the fanoe of value for Ine 5ubiect O(Qr;ert',
ITEM SIIBJECT COMPARABlE NO 1 COMPMI.ABtE NO 2' COMPARARlE t;0
Dare. PriceanllData
SOlI,;elfXjXwsales
lMlni<l'IC<lIdaooillSo3l CPMlS& STE8S CPMLS & STEBS CPMlS & STEBS CPMtS & STEBS
AflalysI5ojaIlY~Ulrelllagreemcnlolsale.OpliQf\,tlf\isUl"l9lilhesubJeClprDperlyanaanalysisofa(lYIXQ"salesel$Wjeclarocomp;ril~eSWilt1inoneyearo(lheUJteolop~J.:':;
The subject property is under contract for $172.000. The cantract was reQuesled bul not made available at the time of Ihis aDcrals"
The sUb'ect aod comps have not been transferred In the last vear other than as shown above.
INDICATED VA.LUE BY SALES COMPARISON APPROACH "l 1~:
INDICATED VALUE BY INCOME APPROACH(lI AooIicllt*'! ESllma'~ Mark'et Re~l" $' NIA AM.~GlossRertMl.tiDier NIA ..
This ilppralsal is made lKl'asls- UsubjOClIOIlle.i's.arerilliOllS.~sorconllillonsli51edbeklw Usu~tloCOOlpIeOO(\perp\am.~nclsP;;CI:..:.a:.;~:
CQ(l(llIIOns.rJ.~iIl'!oIO: Thla appralaalls comoleladln -AS IS- condItIon.
Final RcConcilialion: The direct sales camparisoo method is considered 10 be the most accurate method of aehievinq fair market value ,
cost approach sunnor1s the reonrted value. The incame ancroach was not utilized because in this mar1<el area few s\oQle homes a''''
. rented a.nd Ihere is insuffie:ient data available to develap an estimated market rei'll or a GRM.
Tt\e pIllpOSe of this appullsal is to esllffiale the mar~et ....attre<< the \\Oal plopcny !llat IS ltle subject of Ihis repol, basell an the atloveamdillons and Ine ccnrnCallorl, Contlrx;9~"
ancl Ilmlling corllJlliMs, aM market value defioil.ion that ale5ladinille atliIChect Freddie Mac Form ~J9fFaMeMaef~m '00411 lRe>.1sed 6193 1
I (WE) ESTIMATE THE MA.RKET VALUE. AS DEFINED, OF mE RE:AL PROPERlY mAT IS THE SUBJECTOflHlS REPORT,ASOF 04f0312001
. (WHICH IS -mE DATI. OF iNSPECTION AND THE EffECJlVE DATE OF THIS REPORT) TO BE $ 175,000 .
A,PPRAIS~ ~ ~ SUPfRVlSO(lY APPRAISER (ONLY If REQUIRED,: COlct ~'
Sinnawre:", . SlImalUlte
Name Jo~n S Ensminoer -t Name 11\5pef).PIPPf"'
Qate R<'-p(lI\ SiQnell 04103/2001 Dale Report Si(!ned
S\211eCCltlhc2ltlrlfl' RL-001554-L Slal~PA St(lreCerrilicilllonI SlalC
01 Slaw Ilccn5~' Slalr Or SIJleliCl!IISl!I SI,llr
rroO<JlOlMocr"mlO b9J /"'1\ l-enfllea KeSlaenua.1 r-:;e"li PAGE IOF2 , ","cM",,;.,,_
Estale Appraiser
...b.._,.""".........A" r_'f"."~.....-'.I"_MIIlJlII.1II
.J"hn:; III';U""'"'' ^"", ". ,I.
,Jvlemenlal Valuado,., Section File No, 00855..;..;~
~rrM SUBIECT CQMPARAal ( NO. ~ COMPAllA8l[ NO 5 COMP:.',.~..
121 W. Winding Hill Rd
Address Mechanicsburo
P!\l~lml1'ilO Sullen
SJleSPIICll , 172.0001 I 0 1 ,
Pxe!GrOS'illV lI$eil , 98.62 0 I 0.000 I 0 1 -
-
D.Jtaandlor Inspection STEBS & CPM!.S
VellticallonSoUlces
VALUE AOlU~!MtNTS DESCRIPTION DESCRIP1lON 1.!\lMI_ DESCRIPTION I ,ll\"'_t~."r"". DESCRIPTI;:!.'
SJlcsOf Fmailcmg .
Concessions , .
.
O"tecfSil\erfime f Not Available : :
lOCaliQJl Suburban ,
leM"d:1'Fre5iroe Fee Simole Fee Slmole : :
Site: 4.46 Acres Acres : :
v,"" Good Avera 6
DC'Slnn and A ," S lit Level : "
OlClllVd~orn Alle-raol'! :
". 43Yrs.
ClI1dilion Averaoe : :
AbaveGlade 1<'l1l ' ~,'ms ' -- ""M"'" ..... : Ic.;II'llolrns' ~. : luOi' \10'''''' "" :
Room c""'" 7: 3: 1.50 0: 0: : : , : :
GlOSS livina Atea 1744 SoH. o Sa.F1 : 26.200 5o.Ft : San
. 8asemerut.F,lIlstJej Partial 6smnt .
Rooms &;ow Glade Ree Room -'/shed ,
furcliooaIUlI)~Y AveraQ9 : :
. HeallnnlCoolinn Oil Base Bd : :
EnmN Ell"roa IICm5 Central Air Cond
GalMlf'ltarntlrt 1 B,In Garaae 2 Alt. Garaoe : : :
POlen. Palio. Deck, Patio
Firevlace{$l,e!c 1 Fireplace .
fenre. POOl. mc None : : ;
None : :
NelAdi [mall IIX . I. " 26200 IX . I. 'I o IXI. I. ;$
AdjlaedSalcsPrce 0.0% 0.0% 0.0%
olComrwable 0.0% I 26 200 0.0% 1 0 0,0% ,
CommenlS Oft SalesComllMI!'.M \ine1ulling lne$lllljeapropeny's comp~~tOlhe~oct C1e.); SALES COMPARISON (456) COMME~. -::
ITEM SUBJECT COMPARA8lE" NO. 4 COMPARABLE NO. 5 COMPARARI E NO 5
Dale. Pfteaod Oalil
SWr.ek.-p-Kv.sale5
WoIMlveaJoIaM'alsal CPMLS& STEBS CPIollS & STEBS
Analr;IS 01 allY current agreement of sale. optlOll. orli:!Jrlg oflhc subject pl'oplYlyandanalysi$d" anypil1.ofSl~nCXlll1ll<llabkJswilhJloneyeald\hc{jaleol ,;:::;~ ;..:
See Paae 2
(A 56\ ANA.l YSIS OF CURRENT AGREEUENTS OR PRIOR SAlES:
.
.
-
-
Sum! ppraisal Report
UNIFORM RESIDENTIAL APPRAISAL REPORT
.....L.JDENDUM
Borrower- REGINA MAGEL
Properly AOdless. 121 IN Windino Hill FM
City MechanicsDlJr~
Lender: WFHMI CP RE~l TOR.C130
File NUn 008554-42
Case No
Slate: PA
lio' 112:5
ADDENDUM "A"
This report has been electronically prepared and and transmitted to the client in complJance with USPAP
gUIdelines whIch includes verification of complete file transfer and delivery, digitally protected signature, ::l.ne
adequate security measures in place to protect the data transmitted by the appraiser.
APPRAISAL DEVELOPMENT AND REPORTING PROCESS
This report is a Limited Appraisal- Summary Appraisal repart as defined by the Appraisal Standards Board of
the Appraisal Foundation. The departure provision was utilized in nol developing the (nccme approach as
explained ~n page 2.::;: ihe; ftlPU'l. This report is intended 10 comply with the reporting requirements sel for1.1'1
under section 2-2b of the Uniform Standards of Professional Appraisal Practice. This appraisal report presen:s
only summary discussions of the data, reasoning and analyses that were used in the appraisal process 10
develop the appraisers opjnion of the marKet value of the subject property. Supporting data is retajned in the
appraisers workfile.
The client fer which this report is intended is shown on page 1, on the Lender/Client line In the subject sect!or~.
The depth of the discussion contained in this report is specific to the needs of the client. The use of this repo~
by any other entity is prohibited.
The intended use of this report is to estimate the market value of the subject property for use jn a mortgage
finance transaction only. This report is not intended for any other use.
GENERAL COMMENTS
The Insulation is concealed and therefore the appraiser has relied on the homeowner for any information
concerning the presence ar absence of insulating materials.
Data sources utilized in the preparation of this report include but are not limited to the following: Cenlral Pern
Multi.lisl, Real Estate Data SelVices, REDI, March Imaging, Delorme maps, the County Courthouse and local
Real Estale Brokers and Companies.
This report has been prepared using digital technologies In order fo produce a quality appraisal in a timely
manner. 11 includes digital mapping, signatures and photographs. The sales photographs, in some instances. are
retrieved fram the appraisers data bank and may appear out of season. In most cases these photographs show
the comparables as they existed while on the market or under contract. It is this appraisers opinion these
photographs usually will give the underwriters a clearer picture of the comparables as they existed when they
were sold, not perhaps 6 months after the new owner has made numerous up.grades to the property. This is to
certify that any digital photographs used in this report have not been re~tauched or modified in any way with the
exception of accepted lightening or darkening as may have been required for clarity.
SITE COMMENTS
The subject property Is used as a single family dwelling and \s appraised as such. This Is the highest and besl use of the
subject property due fo the zoning restfictions. Thera ars no apparent adverse easements, encroachments or other adverse
conditions that would have any effect on the reported value. The title was not checked for liens or deed restrictions. Well
and septic are cornman to the area. This is not deemed to have an adverse effect on the reported value.
Adverse. Environmental Conditions
No .pp.rent adVlIIlIO if;nvlroi1mor.ill\ tOnoltiona wera noled on the date of Inspection that would effect the sublact or
surrounding properties. However It should be noted that the appraiser has no formal training relative to the determination of
asbestos; lead based paint; radon gas; loxic waste or any other such environmental concerns, It is suggested that illhe
client has any concerns regarding 10 these matters, a prOfessional should be contacted to to examine the property and
render an appropriate report.
Aopraiser:
;i?L.a:&:
.
1
SupelVlsorv Appraiser:
Name John S Ensmlnoer
Name:
A\1,lllnrhlmP;"jll lull
Operating Income State Jot
One- to Four.Family lnvesfmlUProoertv and Two- to Four.family Owner.Qccunied Pfopertv 00855442
ProperryAddress
121 W. Winding Hill Rd Mechanicsburg PA 17055
Street Cilv Stale ZiP Code
General Instructions: Thislorm is \0 bt prepared jointly by the Joan applic.ant the appraiser, and the lender's underwriter The
applicarll mUSlt complete \he lollowing sdltdule indicating each \.lAirs remal Slaws, lease ellpiraljon date. currenl renl, marker [e"
and the responsibllltv tor ulitilv ellDenses- Rental fi(lUH~S must be hased on ,he ren! for an .untumisheo" llnit
Pi;"
By'
~
c:
~
c:
~
Trash Removal rx
The applic:altt shOuld complele all alltle irame and eKpense prOjections and lor exisling properlies provide actual year-eM Opefa[lli~
$tatemel\ls lor the past two years (101 new ptOpecIies (he lIPpJicann. pllJj'!c!e!J im::;;;;;;Qii{j It"pl:lflies mUSI be provided" TillS 0 per a I I n ~
Im.orne Slalemenl and previous ol1ecalm,statements Ihe applicant provides must then be senltO the appraiser for review. com.
men!, and/or adJustmellts flel! la the applialrs ligures (e g.. Appllt:anUApprSiser 2881300). If the appraiser is retained to tamplel e
the form inSlead of the applicant, llle lender must provide to the appraiser the aloremenlioned operating statements, morrgage insur
ance premium, HOA dues. leasehold Il3YMflts. subordinale linancing. andlor any other !elevant hllormation as to Ihe income anD
expenses 01 the subject property ceteive6iom the applicant to 5ubsrBmiate the pcojettions. The underwriter should carefully l~....ie','."
the appticanl's/appraisef's pfojeclions andlbe appraiser'S comments concerning those projetrions. The underwriter Sh6Uld make any
final adju5tmem~ thai are l1ecc~~ary 10 mall: accurately reflet:l any income or expense items Ihatappeaf umea~ollable tor the warkel
(Real &Slale (ilxeS and ;nsufilnce on these types of pfopeflies s,. included in Pin .nd f10t c.lculaled as sn Bill/UBI ellpense item. I
Income should be based 00 CUHef\t rents.,.. should nor exceed market rents. Wtlen there are no currenl renlS because the prOpeH)
is proposed, new. Gr clJlfemly vacant. made. rents should be used.
Annual Income and Expense Projection lor Next 12 months
Currenlly
Re\\t~ll
E~iOll
llIIe
C"rrem Renl
Per Month
Utility Expense
Electficily.
Gas. .
Fuel Oil
Fuel (Q'herl
Waler/Sewer>
Mai"ketRent
Per Momh
Unf\ NO.1 Yes
Uml No. 2Yes
UIlII NO.3 Yes
Uni\ No. ~ Yes
Total
s
s
s
s
s
s
s
s
s
s
NO~
No
No
No
Paid
a Owner
Incame (00 1l0! include ITICOflle 101 owner.~lIIfi(sJ
Gfos~ Annual Remal (lfOIn Orllt(s) 10 /)V fentcdJ ...
Other Income (mcludeJiOlHces!
TOlal
Less Vacanr:ylRentloss
EffectIve GIO~slncome
ByA~~anUA~~
s
10,200
s
10,200
42.50 ( 5%1
10,158
s
Expenses (Do no! intlut1v ellpvnSV$ ff)/ Ottflef.()lIIfNed /JIIllsJ
EleclricilY..
Gos
Fuel Oil
Fuel _ Jfypt:
Water/Sewer
Trash Removal
Pesl ContrOl
Olher T3)(ec;,Ollicen~es
C35uallablX ...........
This includes the costs lor public afea deaning. snow removal,
etc., evell though Ihe appllCilll1 may mlf elect 10 contract 1m
such services.
l/llerior PairlllDecoraling . ._,.........
This melt/des {he costs 01 conlracllabor and malerials that are
required {o maintain Ihe imeriors ollheRing units.
General Repairs/Malntenance . . _.. . . . . . .
This includes the costS o( cOCluacllab~ and materials Ihat are
required to mainlain the PUbliC corridO!s. stairways. rools.
mechanical systems. grounds, ere.
ManagememExpenses
These are the customary ellpenses that. professional manage.
mellt company would char!.lc 10 managellle PIOpccty,
SlIpph\l5
This includes Ihe co$lS 01 (tems like hgt'AtlbIbS.janiIOrial
supplies. ell:
Total Replacement Reselves . See Schedule on" 2
IJ.isce\ltll'r0J5
T olal Operating Expenses
s
AdlllSlmenlS\)Y
lernlcr'stJrulerwrue,
S
s
"
"
75
100
100
20
290
585
00855442
Replacement Reserve Schedule
Adequate n:placemeJI! reserves must he cakul8\e regardless 01 wllelher ilctuat reserves afe provrded for on rhe owne: _,
slalemems or are CU,lomafY in Itle local marKet. This represents the tOlal ,we-Iage yearly reserves. Generally. aU eq\llpme:,~ ~
ponenlS thal have a lemamrng lile 01 more Ulan one year.sllch as lelrigeralDfS. slOves. clothes wa~IH~fsJllryers. lIaS!i cr.:,'
(u(lIQce'5, IDOls, and carpeting. etc.. should be expensed on a replacement COSI basis.
Equipment Replacement Remaining By ApplicantJ Lender
Cost Life Appraiser Adjustments
StovestRanges @, 500.on ea. ~ -2Q v" , UnilS $S 25.00 ,
RelugeratOls @, ea. ~ VIS x UnilS $S ,
Ois!\washers @, ea, ~ Yrs. Units..$ ,
NC Umts @l ea.... V" Unhs4 ,
C.WasherlDryers @, ea. ~ Vrs x Units 4 ,
HWHealers @, 250.00 ea.~ ---1Q VIS. )( Units"t 25,00 I
futnace(s) ill'S 3.000JlO ea..,. -..A Yrs. x UniI5"S_.___ 12000
lOlher) @, ea. ~ n~ , Unils ,,$ ,
Roof @, 3.00000 -..A V" x One Bldg = 120.00
Carpeting (Wall to Wall) Remaining
Lite
IUnilsl
(Public Areasl
Total Sq. Yds.@L- Per sq. Yd
1DlcdSq. Yds. @~ Per Sq. Vd
VIS, ""
'irs,,,
,
,
Total Replacement Reserves. (Enteron P9. 1)
290.00
Oper3tinglncome Reconciliation
S 10.158.00.$
l:/teclNe oross Income
585.00
100alQperallng!:.xpemes
~l
9-,573,00 .,. 12"
IJperal\nglncome
MOnlhlyUpeUM']
797 - ~
S 797.75 . S
Monthly Operatlng Income Monlhly Housing Expenses
.1
797.75
Nel Cash Flow
(Note: MOnl\\l'j l\nosmg Expense includes principal MG il1teH,~1 on lhe mortgage, hazard Insurance ?H~m\ums, real estale la~es -
gage inSlHilnt:e premwms, !-lOA dues, leasellchl payments. <Jor! SUDordinate liJliHlClHtj paymiJlll"'.}
Underwriter's IIISlfll(\iol1, lor 2-4 family Owner.Occupied PlOpenies
If Monthly Operating Income is a positi'fe number, enter as "Net Rental Income" in the "Gross Monthly Income- secuO;' -
Freddie Mac Form 65/FaM;e Mae Form lO03. If Monlhly Operating Income IS a neg3live number. it mus.t be II\cllJllea JS ~
r;abilit~ for qualilitallon purposes.
The bOHower's mOnfhly housing eJ.~llmse.tlH!ltome rallO must be calculaled by cOffiliaring the total Monrhly Housing S~~e'1s,;
for lhe subject property 10 the bOt(ower's Slab/I" month(~ income.
Underwmer's ilJSlructions fOf 1.4 f amity Inveslmeol Properties
/I Nel Cash Flow is a pasHille number, enter as "Nel Rental Intome" in Ihe "Gross Monthly Income" section 01 FreocH; ','2:
FOIlIl 65JFanflle Mae Form 1003. II Net Cas.h flow i", a negative llumber, it musL be included ilS a liabillly for qua!IIIC~';LJ"
purposes.
The bar/ower's lTIofllhiy hOUSing expense-lo.income rallo musI be calClllaled by comparing the lotal monthly housing eXre'lS:"
101 Ihe bOllowe(~ primary residence to the borruwer's sla/Jle monlhly income.
Appraiser'S Commenls (mCludmg sources fO/data alllJt3IlDnale lor the prOjectiOns)
APPRAISER'S COMMENTS;
John S EnsminQer
AppraIser Narne
04/03/2001
Date
Undm'hriter's Commenrs Jnd Ralionale lor Adjustments
UNDERW~tTER'S COMMENTS:
Date
Underwriter Nalfle
Underwflter SignalUfe
F'c-lldleMac
frnm998 Aug88
PAGE 20f 2
!I.,_..._""....A(.'~"""""H.....'_',.,'...'_l"'m
John S Ensminger Appraisals
FJn~Je '>~e
fOI",,!],jA"'lnd
SINGLE FAMILY COMt'ARABLE RENT SCHEDULE
ThiS form is ll\l4!OOed \0 plovide me appral.5.Cl oMIt! a famitl;w formal 10 eSlimate Ute maftel fen! 01 the SUbject Ilmpe<<y
MjllSlmel1ls 5houJd be made DIlly 1l)11lemS of ~gnific.anl (jIlfelente belweerl Ule tomlWobIc~ aM 1l1C subject properly
ITEM sU8JECT COMPARABLE NO. \ COMPARABLE" NO. 2 COMPA~:'S.: .
Ad(]rcss 121 W. Winding ~ 602 Wingert 16 Mimosa 506 Mark.et St
Mechaflics~ Mechanlcsbllrn Mechanicsburn MechanicSbllra
P!'J~lm\t'j\o 5ubJCCI 2 Miles 1 Mile 1.8 Miles
Oal€! Lease Bcgms Not Available Not A'ltailable Not Available Not Available
DaHl lease flplles
MCl1l1lljRcnlJI If Currently
Renlcd S Nil. . 895 $ 825 ,
less: Utilities . O. . .
Furnilllfe . . . .
~1J~!;:~::l
MomhlvPent . o . 895 . 825 .
OalaSOUfce Inspection Rental Agency Rental Agency Rental Agency
RENT ADJUSTMEN1S D~SCR!PTION DESCRIPTION .\J'''ftl_ DESCRIPTION .Il'.....""u. OC5{:Rlf' nON <'1'
Rem . None N""e . None
Concessions . .
.
Average Average . Average . Average
.. LccalionNiew .
.
Design and Appea! Split Level Ranch Ranch Ranch
. .
AgelConOiliOll 43 , Average 25 I Avg .20 321 Avg . .10 45 I Avg
.
.
.. AboveGlal1e 1"'1 . .,~' "'" Tctoll 11kr~ ... . ,...I8lrmillllllll.' ,., M~ 1\0"11<'
RoomCoul1l 7: 3: 1.50 6f 3 1.00: 5 8 3 1.00: 5 7 3 1 ,OO~
Gross livinn Alea 1 744~fl 1176S<\f' : 28 1356 'SQh: 20 1.456 SIll':
. Olher(e.g..lJaSl!ffienl. Partlal Basement fuH Basement Full Basement None
etc.) Rec Room famU" Room BU. i .10 Familv Room .
Olhel": 1 Car Garage 2 Car Garage .25 1 Car Garage .
.
NelAdi (totall -I. Xl. I' 22 Xl. r .1. 15 X. '.._1'
ImllcatedMonthly :~.O 4.0 6.0
M3I~eI Hem . . .0 1 873 '.0 . 840 6.0 S
Comment! 0(1 malklll dala, Including /he la. nl fenls for single lamily propenie'$. an estlmllle 01 vacancy fOl' single family renlal propellll!S, the gcn..~ ~
oj rents and vacancy. aud S\lPllOIt lor l11e aDoveadjlJstlIlellts.1Renl concessIons should be adjuSled to ~he malket. nol (0 lI1e SUbjecl pfopeflY.)
The subject Is currenlly vacant and has no history as e rental property. Using Ule above local rentals. I would estimate the monthly re-
$B50.00 with all utililies paid by the renter.
Final Reco-nciliillrOIll.l1 M<lrkct Rent: Based on the above rentals the data indk::ales a rental value between $840 to $673 pe-r month.
.
.
I (WE) ESTIMATE THE MONTHLY MARKET RENT OF THE SUBJECT AS OF 0410312001 lOBE: S 85'
APPRA'SE5?l ~~.. SU~R\nSORY APPRAISER (ONt y W REQUIRED):
SinDalure . SianalUltt
Nilffie Jah"" S Ensmlnoer -r ."'"
Dale Rr.oQft Sillrw.!! Apnl 3. 2001 Dale Rcoon Sionl!Cl
S\31eCertlhCilllOn' Rl-001554-L Slall! PA 5lalaCeitdicatlOl'l' Slate
o~ Slam \ lcr.nse I Slate Of Slale license I 51ale
PA Certified Residential Real Estala Appraiser
008554~2:
FreCld..M.~Ft"mlOlNl(al8aJ
If''___'''''',tQ___'__~.M''1I'
F_M...Form1{)O
John S Ensminger AppraisalS
file No. OOB55~4:::
DEFINITION OF MARKET VALUE: The mOSl probable price which a prcpelty should bring in a competitive a(1~ =:~-
wIlier ill! ClllliJl[iulI~ (eljlliSlle 10 a I.ur sale, the buyel iJl1d s.eller. each acting prudelllly. knowledgeably and assllming i 'e .
a(lected by lJ)1dlle SlHnlJJus. Implicil In this de{lllitionl5 the consummation of a sale as of a specilied date and the pass:'Q ~
seller 10 buyer under condi\iQllswhereby: (1) buyer and seller are typica!(y motivated: (2) both parries are well in{ormec c'; ,,~
and each acting in whal he considers hiS own best interes\: \3) a reasonabl(:! time is allowed fOf Cl:pOSllre in the open ma;~et
l~ made In teflllS 01 cash ill U.s. OOllars 01 inlelms 01 tlllilnclal arrangemenls compalutJle lhereto; Jnd (5) the price repre5~~,~~
COIlSh,kralWlI kll tile plOpeny sold unaHecled by special or creative financing or sales concessions' granted by wyone a55'~'~i,,:~-
s.a(e
"Adjustments to the compalables must be made for spedal or creative financing or sales concession'i. No adjustmems are :'e:~~,
tMse cost:. which are normally paid by sellefs as a lesul\ olUaaillOn or law in a market alea; these costs are readily idenliililc'::-:
seller pays these costs in I/il'tually all sales transaClions. Special or creative financing adjustments can be made to tile comra~2;:'~ =
by comparisons to financhlg terms ollered by a [hud party mstilulional lender that is not already involved in the plOpeny Of 1faIl52~.
adjuslmem stlOu)d not De caleulaled 0(1. a mechanical dollar tor dollar cost of lhe llnancing Of concession bullhe dollar ;liTec.
adJLJSlrrleJlt should approximate the malkefS leaclioll to the financing or concessIOns based on the Appraiser'sJudgment
STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION
CONTINGENT AND LIMITING CONDITIONS: The appraiser'S cerlilicalion lhat appears in the appraisalrepon is 5:.;:_,0;.
(ottoW~1\l cOfilli\\ons:
1. The appraiser will not be responsible lor mallers of a legal nature that aflecl either lhe properly being appraised or the lllle i:
appt"aisef assumes tllatlhe tifle is good and malKelal:lle anll, llleretore. will not render any opinions aUm.ll Ule UIle. TIle propeny 1$ ~_
on lhe bdSis of it being under responsible ownership,
2. The appraiser has prol/ided a sketch in the appraisal report to show approximate dimensions of the improvemenls and L'1e s'
included only!O assist the eeader of \he repon in visuJJizing the properly and understanding Ihe appraiser's iJelermillatlofl of its :;ize.
J. The appraiser has examined the: available flood maps that are provided by lhe Federal Emergency Managemcm Agency lor G:~"
source:;) and has noted in the applaisal repon wtlelher We subject site is located in an identilied SpeCial Flood Hazard Area ::2L"~ 0=
appral,:>er is not a S\.lNeyOI. he or she makes no guarantees, express m implied. regarding this determination
4, The appraiser Wilt not give testimony Of appear in court because ile or s.he made an appraisal of the property in ql.lcstlOn. linle:S5 ~-
arr8nguIIII,wts (0 do so have been made belorel18f1l.l
5. The appraiser has eslimated the value of the land in the cost approach a! its highest and best use and the improvemen(s ~.
contributory vatue. These separate valuaHons of the land and improvements muSI not De used in conJUl1ction wHh any Olher apol" ~~
are iflvahd if Ihey are so used.
6. The appraiser has noted in the appraisal repofl any adverse conditions (such as, needed repairs. depreCiatiOn. the presence of h.3Z::'~ =
waslcs, loxic s.ubslaJ1ces, elc. ) observed during tI\e inSp~tlmn vi 1) Ie subject property or (flat he cr she became aware at during Ihe
resea(cll involved in performing the 8pp1aisal, Unless olrrerwise slaled in tile appraisai reporl. the appraiser has no knowledge of allY"
or unapparent cQl\{jilions al the properly or adverse environmental conditions (including the presence of hazardous waSles
SI.lUSI8IlCes. elt. ) Ula! would make the property morl,!. or less vahJable. and has assumed lhat thece are no such cOIICIIlions anJ rnah;~
gUillam~~s or walleUllies, elfpres.s 01' implied. regalding llle condition 01 lhe property, The appralsel will not be responSible for an; ~,.
COndl/fOrlS Hlal du eKisl or 101 any engilleering or tesling that might be requifedto discover whether such conditions ellisl. Becaus=
appral5e' is nOl all expert In Ihe field of environmental halanls, the appraisal report musl not be consideled as an erlvironmenlal assc~~ '"
ofUlepsoperty
7, The appraIser obtaIned the Information. esllmates. and opinions lhat were expressed in the appraisal repoTl fram sources ttlat he c:
considers to be reliable and believes them to be true and correc!. The appJalser does 1101 assume responsitJiJily lor the ClU!\( ;\cj' ,~i
ilerrrs lhat weee IUf\~5hed \yy {lll~r pal1ieS,
B. The appraiser will nol disclose lnecOOlents of the appraisal report except as pfOvided for in lhe Uniform Standards of Pr\)le:.s,~;-;,
AppralsalPfact(Ce,
9. The appraiser lIas based his or her applaisal report and valuation conclusion for an appraisallhal is subjecllO saUsfaclory CDmp!U
repairs, or atte{atK\\\5 on tile assumption !hat completIOn of the impmvemems Will be performed in a workm.lflllke mannel.
10. The appraiser must provide hi5 Of her prior wrillen consent before the lender/cHen! speCified in !lle appraisal report carl dislntu18 . _
appraisa.l teperl (includ\ng conclusions aboulthe property \falue. the appraiser's identity and professional designations, and relerer1u:s :~
any professional appraisal organizalions oc the firm WIth which tll€ appraiser is associated \ \0 anyone other than tile borrower: U:e
mortgagee or ilS successors and assigfls; the mortgage illsurer; consullants; profeSSional appraisal organizations; any state. or (eui:f:'.;,
approved /inancial insHtl.llilin; or any deparlment. agency, or Instrumentalit'j 01 the United Stales or any Slate or the Oislric\ 01 Colurntlc
elcept Ihnl the lemler/cllelll may dislriotlle lhe propert~ lIesuipllOn section ollhe report only to data collect'.on or reporting serVlce:5
wl1holl! having to ohlilifl tJle appraism's prior wfl\ICII comell!. Tile ilppraiser's wlIllen collsenl and approval mUSI also be obtained before
tfle appraIsal can he conveyed by anyone 10 lhe public ihrougll advertising, pUblic relatians. news, sales, Of Dlher media,
freddie M,Jc Form 4.196-91
Page 1 012
Fetnme Mae rorrn 10048 O~~
file No. 00855442
APPRAISERS CERTIFICATION: The Applaiser certif~s and '!Ifee, ltla"
1, I have researct1ed (he subject market area and have selecled a minimum of three Jeeenl sales of propeflies most similar an':: ~.
to the ::.uojecl property {or COllsideralion In Ihe sales. comparison analysis and have made a dollar adjustment wilen applOpriiJle I;; -
market fcaClian \0 IllOse Ilems of significant variation. II a signilicanl ilem In a comparable pmpe11y is superior to . Of mOl~ favo' ~
Ihe subject pfOpefly, Illave made a negati'Je adjustment 10 reduce lhe adjusH~d sales price of the comparable aod, if a s.(~J(HllL"i .
compari.lbte pmpeny is inlerior \0, Of less favorallle Ihallthe sllbjecl property, I have made a posilive adjustmlJlltlO illcrt)J~o:! t:
S3!esf)ficeollllecomparBOJe.
2. 1 tlilve raken into consiaeration Ihe factors that hiwe an impaCl on value ill my developmenl of the eslillla\e of markell/ii'
appfii\'.iallepurl. I have not knowingly withheld any ':iiynificam information from tile applabal report aud I oeh~ve. to lilt:: Ll'~
kl1owlel1ge, that iill stalements and informalion inlhe apprars.11 repoct are tl\Je ana correct.
3. I staled in the appraisal report only my own personal. unbiased, and professi0081 analysis, opinions. and conClusions, which ar::: "-
only to tI;e contirogent and limiting condillons specilied in Ihls (arm.
4. I have no present or prospective irneresl in the propefty tha! is lhe subject to.lnl'5- r~pO!1. ar.d : hii"ic IN preseht or prospeclive ;".
ioterest _or bias with respect:o the j:laiiil.;llams In the tcansactlan. I djd nol base. either partially or completely, my analysis a;-:; _
eslimate of ma~ket value in the appraisal report on the race, color. religion. sex, handicap. familial status. or narioral origIn 01 e.:':'
prospeclive owners or occupants of the subject property or 01 the present owners Of occupants of the properties in Itle I/icirllt~, ,
subjettproperty.
5. 1 have no presenl Of contemplaled future interest in the subject ptopeny. and neithet my current or future employmenl ;
compensation lor performing tros appraisal is contingent 01\ ttle appraised value ot the property.
D. I was not requirea to report a ptedelermined value or direcUon in value that favors Ihe cause of the client or any reta~e-J ...::
Ihe amounl at Ihe value estimate. the alJainment of a speclflc resull. Of Ihe occurrence of a subsequent evem in OIlier 10 rC(..I:I'...
campellsatinn i:ll1dfor employment (or pedmming Ihe appraisal. 'did lUll base ltIe appraisal report on a rcqueslcfl minimulll Vdlll,-"'_
speC/liL l/iJhliltlOn. Of I!le 1\L'elJ lu approve a specific mortgage loan.
1. I peffOl'med this appraisalln conformity with the Unl(orm Standa1ds of Professional Appraisal Praclfce Ihat were adOpleJ i:
promulgafed by the Appraisal Slandards Board Q( The Appraisal Foundalion and tl1at were in place as of the ellective dale of thIS 8j;j.;'".~
wilh Ihe ellception of the deparlUle prDvision of those Slandards. whict. does not apply. I acknowledge lhat an estimale 01 a lea~~;k
tIme lor exposllIe in Ihe open market is a condilion In the definition of market value and the eSlimate I developed is conslsletH ,\.:[.'1
markeling ((me noted in the neighborlto(}d section 01 nus tepon. unless I have 0l1\efWise staled ifIlhe 1econciliation seCliorl.
8. I have personally inspected the illlet"ior and ex/erior areas of Ihe subjecl property and the ell.teTior of all properties listed as compal j:,
in lhe apprais.al H~pon. llunher certify that I have noled any apparent 01' known adverse conditions ill \l1e subject improvenlt::r.\J .",:
subJeCl site. or on afl'1 site wilhin me immediate vicinity 01 the subject properly of which I am aware and halfe mane adjuslmellls fl,1 11,-.;c
aoverse conditions in my analysis Q( the properly value to the eXleot thai I had mark.et evidence to support them. I have also comlne::"
about tl Ie effect oIlhe adverse condiliar1s Ql11t1e. marketability at Ihe subject propeny.
9. I personally prepared all com:tuslOtls and opinions about the real estate that were set fOlth In Ihe appraisal report. tf I relleel L:
significant prmessmnal assisfance rromaRY individual or individuals in the perlormance ot lhe appraisal or tile preparation of IlIe aP\ilQI~;::
feporl, I have named such inOividualls) and disclosed \he specillc lasks performed by them in Ihe reconciliation section ot Ihls allf'! .:.;~ .
repOrl. I cenily thaI any Indiliidual SO named is qualilied to pe.-(onn lhe tasks. I have not authorized anyone to make a change tu any Ilt~!),
the report thefefOfc, if an unaulhorlzed d\af~ is maue 10 the ilppralsalceport. I will lake no responsitlility for it
SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he ot she cefl\:le~
and ogle-es Iha!: t direcUy supervise the appraiser who prepared lhe appraisal report ha'4e reviewed Ihe appraisal reporl. agref' \.'J'{)! (,~~
Slale-ments al\o conclUSIOns ollhe appraiser. agree to be uoulld by Ihe appraisers cerllfications mlmbered 4 Ihrough 7 allolfe-. and al1l1dkli I:]
full respoflsibiht) fOf ,he OWI<li~1 and me appraisal report.
ADDRESS OF PROPERTY APPRAISED: 121 W. Windin. Hill Rd. Mechanlc$bur.. PA 17055
APPRAISER:
SUPERVISORY APPRAISER (only if required)
Signa""., ~~g. .
Name: Joh S Ensmi er ~
Dale Signed: 04/03/2001
Slate Ceniflcation I: RL-001554~L
or Stale Lirerlsel:
Slate: PA Certified Residential Real Estate Aooraiser
E~pira\lon Dale 01 Cemlication oc license: 0613012001
Slgnat~e:
Name:
Dale Signed:
StaleCeniflCllionl:
lXSlatelicef\5e';
Stale:
Expiration Date of CertifICatiOn oclic.ense:
o Did 0 Did NoIInspec1 Properly
PA Certified Residential Real Eslate Appraiser
FledoleMacForrn.096.93
P<1!Je2of2
fallnieMae Form 1004136-93
COMPARABLE PRC
:er REGINA MAGEL
-P,v~en" Address. 121 W, WindioQ Hi>> Rct
City: Mechanicsbllrq
Lender WFHMI CP REAL TOR-CaD
rv PHOTO ADDENDUM
File No 00855442
Case No
State: PA liD 17(':'5
COMPARABLE SALE '1
16 Greenway Dr
Mechanicsburg
COMPARABLE SALE #2
305 Widders Or
Mechanicsburg
COMPARABLE SALE #3
91080nny Ln
Mechanicsburg
sue PHOTOS
ler: REGINA MAGEL
-PIUflertv Address: 121 W. Windina Hm Rd
City: MechanicsburQ
l enGer: WFHMI CP REAL TOR-Ceo
SI81e:PA
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FUe No.: 00855442
Case No.:
Zip: 17055
Subject side view
Subject Front View
APPI C:RS liCENSE
L~,.ower REGINA MAGEL
Propenv Address: 121 W. WindinQ Hill Rd
Citv: Mechallicsbufq
lenrier: WFHMI CP REALTOR-CaO
File No.: 00855442
Cl.\seNo:
State: PA
Zip' 17055
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Ccrd:fkldoa.o,lt 1-.-1 - ~ . ~~~~'.'l!:.\'
JtJN 10 2991 MAY 13 1999 Jml30 2001'
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<IS BBRNHB1Sll~ BRa RD
CAIUJSUI PA 17013
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415 Bemheisel Bridge Rd, Carlisle PA 17013-9025 717.691.5598
lRPLAN
,wer: REGINA MAGEL
rrooenv Address: 121 W. Winding Hili Rd
City: Mechanicsbura
lender: WFHMI CP REALTOR-COO
File No.: 00855442
Case No.:
Slale: PA
ZiD: 17055
23'
Bath
Bedroom
30' Sta cs
Bedroo. BedroOll
28'
01 ni ng RODID
Xl tchen
2S'
14'
Family Room
U vi ng Roon
Pdr
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A2: 30.0 x Z.O. 60.0
A3 : 51.0:11: 14.0 . 714.0
.. Attached Garage 0.0
FI l"st Floar 1054.0
[J "6 : 23.0 x 30.0 - 690.0
Second FJ oar 690.0
To~&l L1.iDg A~.. 17"'.0
C:J A7 : %3.0" 10.0- 230.0
A8 : 21. 0 X 2,0 . 42.0
Attached Garage 272.0
415 Bemheisel Bridge Rd. Carlisle PA 17013~9025 717.691.5598
PA REV-1500
SCHEDULE B
STOCKS and BONDS
ESTATE OF REGINA M. MAGEL
FILE NUMBER 21-2002-0983
PA REV-1500
Schedule B
On October 21,2001, Frank M. Magel passed away and was survived by his wife, Regina M. Magel.
Mr. Magel left a Last Will and Testament dated April 27, 1999, that established the Frank M. Magel
By-Pass Trust. Frank A. Magel (decedent's son) is the Trustee of the By-Pass Trust and ReginaM.
Magel is the Beneficiary of the By-Pass Trust. On January 20, 2003, the Pennsylvania Inheritance
Tax Return was filed for the Estate of Frank M. Magel at File No. 21-02-0216. At that time, the
estate elected to pay the inheritance tax by completing Schedule 0 and paying the tax. On March
24, 2003, the Department of Revenue issued a Notice of Appraisement accepting the assets and
calculations as reported on the inheritance tax return.
At her date of death on September 27, 2002, Regina M. Magel had a 43.67% interest which is her
marital portion of the assets of the Estate of Frank M. Magel. The remaining 56.33% is held by the
By-Pass Trust. Following is a summary ofthe total assets held in the Prudential Financial account
at the time of Regina M. Magel's passing. The 43.67% taxable portion is reflected on the same.
See attached statement of Prudential Financial account.
EST ATE OF REGINA M. MAGEL
PRUDENTIAL FINANCIAL
ACCT. NO. 044-324784-33
#OF PRICE PER TOTAL TAXABLE
ASSET SHARES SHARE VALUE VALUE
AOL Time Warner, Inc. 31,323 $ 12.21 $ 382,453.83 $ 167,017.59
BSCH Finance L TD, Pfd., 7.79%
non-cumulative 1,000 $ 24.85 S 24,850.00 $ 10,852.00
Citigroup Capital IV, Pfd.. 6,85%.
dtd. 1/22/1998, callable 1/22/2003 1. 000 $ 24.91 $ 24,910.00 $ 10,878.20
MBNA Capital, Pfd., corp. backed
trust certif., dtd. 02/02/200 I,
callable 02/02/2006 1,000 $ 25.12 $ 25,120.00 $ 10,969.90
Host Marriott Corp., Pfd., Class C,
10.00%, cumulative I.200 $ 25.17 $ 30,204.00 $ 13.190.09
Lehman Brothers Holdings
Capital Trust II, Pfd., Series J,
7.875%, dtd. 04/20/1999, callable
06/30/2004 1.000 $ 25.70 $ 25,700.00 $ 11,223.19
Mellon Financial Corp. 135 $ 26.33 $ 3,554.55 $ 1,552.27
Ohio Power Co., Pfd., Series A,
7.37%, dtd. 04/29/1998, callable
04/29/2003 1.000 $ 25.20 $ 25,200.00 $ 11.004.84
PNC Mortgage Securities, 7.25%,
dtd. 08/01/1999, expo 10/25/2029 200,000 $ 1.01 $ 202,938.00 $ 88,623.03
Prudential Money Market Assets
Fund 70,832 $ 1.00 S 70,832.00 S 30,932.33
.
TOTAL -- - $ 8 I 5,762.38 $ 356,243.44
Historical Prices
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YllHoolFINANCE J.ff'l
Search -Finance Home - Yahoo! - Help
Historical Prices - MEL (MELLON FINL CORP)
As of Sep-27 -02
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(0 Daily
Start: ISep .:JJ2712002 r Weekly
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Ticker Symbol: IMEL Get Datal
NtTtllK
Date Open High Low Close Volume Adj.
Close*
Sep-27-02 26.82 26.98 25.68 25.70 1,802,300 25.30
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* adjusted for dividends and splits please see F AQ.
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6/25/2003
Historical Prices
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\0 Daily
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End ISep ..:J127!2002 r Monthly
r Dividends
Ticker Symbol: laol Get Data I
;j;',::;"~'., '-
":;.0" 0 NIT F L1:Xi~
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Date Open High Low Close Volume Adj.
Close*
Sep-27-02 11.73 12.70 11.71 12.12 15,576,900 12.12
DVD ren
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6/25/2003
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Client Statement Prudential ~ Financial
Irities Account * -, ft_ ~ _ III,. II .
--'1.. tl,~~~_~I,lIl!/II\lJ'l'"~~lIil~~l~~~" ~ W l~l"il~
eptember 30, 2002
MR FRANK M MAGEL DECO
Account Number:
044-324784.33
Page 3 ,
DATE TRANSACTION
QUANTITY
PRICElCOMMENTS
AMOUNT DEBITED AI
, BSCH FIN 7.79% PRH
........"" "", ............................
~ 1,000 SHARES OF
'TR PR 01 6.8501/22/2038
"q.....................
N 1.000 SHARI;S OF
: /I P 03 7.87 06130/2048
......................
N 1,000 SHARES OF
;0 PRA 03 7.37 0613012038
09130 Dividend
.............
09130 Received
Income
........................... ...........................
Interest
09130
Received
Interest
09130
Received
Interest
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S TIME TO PREPARE FOR THE UPCOMING TAX SEASON. CALL FOR A FREE COpy OF THE 2002-2003 TAX PLANNING GUIDE. SINCE PRUDENTIAL
CURITIES is NOT A TAX ADViSOR, YOU SHOULD CONSULT WITH YOUR TAX ADVISOR BEFORE MAKING ANY lAX-RELATED DECISIONS.
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T-777 P.D03/003 F-051
I3RENNE~
Chrysler · Jeep
6039 Carlisle Pike' Mechanicsburg, PA 17050
Phone (717) 766-7686' Fax (717) 766-7151
Visit us on the web at www.brennerchryslerjeep.com
Email: brennercj@earthlink.net
Friday, November 15,2002
Brenner Chrysler Jeep values the 2001 Jeep Grand Cherokee Limited vin
#1J4GW58N21C595888 with 4670 miles on 11-15-02 at $20,850.00, based
on the average book value of the Black Book Nov. 1 sr edition.
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NOV-1B-1001 11:11AM
FROM-
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CUSTOMER ORDER.
SUBJECT TO APPROVAL BY MANAGER
S5RI~L NO.
L. 8. ..sMITH LINCOLN MERCURY, INC.
6391 Carlisle Pike Mechanlcsburg, PA 17050
.
(717) 697-2273
1-800.946-14~~
CUSTOMER
ADDRESS
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CUST.#
/90 'P.L
ZIP CODE
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r;o.cU5TOMER we NO
GOCO TILL AGENT
IiEFlI!"'EDBT
TOTAL ACCESSORIES
TRANSPORTATION
TOTAL
~~~E(PT Rebate
o ADV DISCOUNT
o AlJTH 0 DEMO
TRADE ALLOWANCE
Sub~Totar
PA Sales Tax
PA TIre Tax
Total
Documentary Fees
FED. LUXURY TAX
Balance Owing
.:3 9tJ@, Of)
I
I
^O~T
,"OM;
D!:D.
ADl>fiI::SS
cu:;:1OM!:!~ lie. NO.
TRAOE LI'E.NhOI.OER
E C'T'IWPATG
LICENSE S
ENCUMBRANCE FEE $
TITLE S
INSTAL[MENTS OF S
THE MONTH BEGINNING
IN
EACH ON THE
20
TO BE REPAID TO
MONTHLY
DAY OF
TEMP. TAGS $
TOTAL
$
$
$
';~fi~~J~I~:~L),.,::f1'lklll;'". ENC'UMBRANCEifNF,ORMATIONlr;'" r//J'I, III' ,I
ENCUMSl;At.;C= To
AOOflES?
CHARGES BEGIN ON
,
Tl,e. fACTORY WA,FlMNiV CONSTITlITES "All Of THE WARAANTIES Wr'rH RESpeCT 10 THE SAI.E OF
THIS ITEM/ITEMS. THE SELLER HElieSy eXPRESSLY DISCLAIMS All. W.\RIlIANTrES. EITHER EXPAESS
OR JMPL.IE'C1, INCLUDING ANY IMPLIED wAF=lAANrf OF MEROHANTA8u_ITY OF! 1=ITNESS FOR A
PARTIClIl,.,R PURPOSE, ANa TNE SELLER NEITHEFI ASSuMES NOR AuTHOF!lzes ANY OTH~
PEFlSON TO ASSUME FOR If ANY LIABILITY IN CONNECTION WITH THE SALE OF thiS ITEM'ITEM$.
AS IS AGREEMENT
THE MOTOR VEHICLE IS SOLD -AS IS" WITHOUT ANY WARRANTY EITHER
EXPRESS OR IMPLIED. THE PURCHASER WILL 6 THE ENTIRE EXPENSE
OF REPAIRING OR CORREC G ANY FEC TH i>RESENTLY EXIST OR
THAT MAY bCCUR IN TH~ H CLE.
ANNUAL PERCENTAGE RATE
o.
'0
CUSTOME~ $IGNA'tUf!i!O X
ClJstomer agrees tnat \l1ls order includes all of the terms ana conditions
on both the face and reverse side hereof, tnat !nls order cancels and
supersedes any prior agreement anD as of the date hereof comprises the
complete and e;{~'uaiva statement of the terms of agreement relating to
tne sUbJElct matters covered,herebY. ThIs om!;!r ~MII not become ~Jo.g I
until acceotFlfj be thA neeler or his authQri7F!d rp-ornsentative You the
customer mf'lv r:.I3ncp-1 'illS contract and r'FI~F!iv@ s full refund anI! time I
before recelor of a COO\l of this eontr.:!.ct stoo~ b'll :<!t"I aulhor\2ed dealer \
reoreSentallvA" "1/ [Jivine wrln~n notfc9 of r-..anc@Uatlon 10 the dealer
Customer by t1ls exeeutlon of this orner 2Cknowleoges That he has read
Its terms a~d conditfons and has received a true copy of tnls ord.er.
SAuaSMAN
IAt>~ROVSD
lev
,
L. B. SMITH LINCOLN MERCURY, INC.
~IS OFlCEIi is NOT \fA~rD UNLESS b,GNEO AS ACCEPTIO.D ..'R€:
CUSTOMER SIGNS X
PA REV-1500
SCHEDULE F
JOINTLY OWNED PROPERTY
~OMMD~wEAlTH OF PENNSYLVANIA
D:::-OA..l;JTMFNT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
*'
INFORMATION 'TICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO.21 02-0983
03113781
03-28-2003
REV-15UEX AFP (09-0Dl
llv~,-=,.,'~I V
EST. OF REGINA M MAGEL
5.5. NO. 119-20-3313
DATE OF DEATH 09-27-2002
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAvn'I~S
IX] CHEC.,:,.
o TRUS T
o CERr:.o
FRANK A MAGEL
III W WINDING HILL RD
MECHANICS BURG PA l7055-eI75
,
'OJ
'II'.
J'.
li
,
~~
REMIT PAVMENT AND FORMS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
''1
CITIZENS BANK OF PA has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If YOU feel this information is Incorrect, please obtain wrItten correction from the financial institution, attach a copy
to this form and return It to the above address. This account Is taxable in accordance with the Inheritance Tax laws of the COllllllonlOealtl":
of Penns~lvania. Questions may be answered hy c~l]ing (717) 787-8327.
COMPLETE PART 1 BELOW
Account No. 6100704521
lIE lIE lIE SEE
Date
Established
REVERSE SIDE FOR
01-05-1988
FILING AND PAYMENT INSTRUCTIONS
Account Balance
Percent Taxable
Amount Subject to Tax
Tax Rate
Potential Tax Due
x
6,008.65
50.000
3,004.33
.15
450.65
TAXPAYER RESPONSE
To insure proper credit to your account, two
(2) copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
x
NOTE: If tax payments are made within three
(3) months of the decedent's date of death,
YOU may deduct a S% discount of the tax dUe.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART
IT]
A.
[ CHECK ]
ONE
BLOCK B.
ONLY
O The above information and tax due is correct.
1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or yoU may check box "A" and return this notice to the Register of
Wills and an official assessment will be issued by the PA Department of Revenue.
'f;/, The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
~to be filed by the decedent's representative.
C. 0 The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART 0 and/or PART [!] below.
If you indicate a different tax rate} please state your
relationship to decedent:
PART
~
TAX
LINE
PART
~
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Established 1
2. Account Balance 2
~. Percent Taxable 5 X
4. Amount Subject to Tax 4
5. Debts and Deductions 5
6. Amount Taxable 6
7. Tax Rate 7 X
8. Tax Due 8
PAYEE
DESCRIPTION
AMOUNT PAID
I
$
I
TOTAL (Enter on Line 5 of Tax Computation)
Under penalties of perjury, I declare that the facts I have reported above are true} correct and
complete to the best of my knowle~ge. and belief. HOME ( )
---- ~;.:::; -::3' WORK (717 ) 731-9600 6/10/03
TAXPAYER SIGJ>lA URE TFI FPHnNF NIlMRFR nATF
\OMM~~WEAlTH OF PEHHS~LVANIA
r~I~~lMEN~ OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2.80&01
HARRISBURG. PA 17128-0&01
*'
INFORMATION ~TrCE
AND
TAXPAYER RESPONSE
FILE NO. 21 02-0983
ACN 03113780
DATE 03-28-2003
REV-ISO EX AFP ent-an
'03
JUN 11
TYPE OF ACCOUNT
TiT. OF REGINA M MAGEL 0 SAVINGS
,,,!r.S. NO. 119-20-3313 IXJ CHECKING
'''DATE OF DEATH 09-27-2002 0 TRUST
COUNTY CUMBERLAND 0 CERTIF.
P12 :24 RE"IT PAY"ENT AND FORKS TO:
REGISTER OF WILLS
CUM.ERLAND CO COURT HOUSE
CARLISLE, PA 17013
~".
t~;.}~--,
FRANK A MAGEL
III W WINDING HILL RD
MECHANICSBURG PA
17055-%!k.
ClImb"',,;i
, PA
CITIZENS BANK OF PA has provided the Departllent ..ith the inforlllltlon Ustad bIIION which hils bun used in
calculating the potential tax due. Their records Indicate that lit the dellth of the llbove d8C~, YOU ..ere 8 joint oNnllr/beneficiary of
this aCGount. If you feel this information is incorrect, ple8se obtain wrltt8n correction fr~ ~ flnancl111 institution, attach a copy
to this form and return it to the above addrBss. This account is taKable in .ccordllnc. with th. Inheritance T.x LIIWS of the Commonwealth
of Pennsylvania. QUBstions .ay be answered by calling (717) 787-8327.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
AGGount No. 6100905209 Date 05-12-1995
Established
Account Balance 33 J 326.00
Percent Taxable X 50.000
Amount SubjeGt to Tax 16,663.00
Tax Rate X .15
Potential Tax Due 2,499.45
PART TAXPAYER RESPONSE
ill !,!!,!~~'~~~.~~'!!j~~!,!j!~~~~~~~I,!!!~l~~~!,!j!I_;~'j,.il;,:'!l; ',1"1:"';]~;":'
To Insunl praper cnldlt to your account, two
(2) copl. of this notlc. ...st .cco.pllny your
PIlYIIllOt ... thl Register of Wills. Meke chack
pII)'able ta-: "Rqlster of lUlls, Agent".
tllTEt If tax pllYIlllnts lire .lIde within three
(3) ~nths of the d.Clld8nt"s date of death,
you ny. ..x.ct . 5% discount of the ux due.
Any Inheritance tax due ..ill becoGe delinquent
nl". (9l ....ths aftel'" the date of dnth.
[CHECK ]
ONE
BLOCK
ONLY
A. [] The above information and tax due is COrrect.
1. You Bay chOose to !"..it paYllant to the Register of lUlls ..ith tMD copias of this notice to obtain
a discount or .void intarest, or YOU .ay check box "A" and ...t>>m this notice to the Reghter of
Wills and an official assessment will b. issued by the PA o.p.rtaent of Revenue.
B. ~The above asset has been or will be reported end tIIx paid Nith the PennsylvanIa Inheritance Tax return
~ to be filed by the decedent"s representative.
C. [] Ths above infor.ation is incorrect andlor debts and deductions ...... Pllld by YOU.
You must complete PAR'T [!] and/or PART ~ below.
PART
~
TAX RETURN - COMPUTATION
LINE 1. Date Established
2. Account Balance
3. Percent Taxable
4. Amount Subject to Tax
5. Debts and Deductions
6. Amount Taxable
7. Tax Rate
8. Tax Due
TAX OM JOINT'TRUST ACCOUNTS
If you indicate a different tax rateJ please stat. your
relationship to decedent:
OF
1
Z
.
4
5
6
7
8
x
x
PART
I!]
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE
DESCRIPTION
AMOUNT PAID
I
TOTAL (Enter on Line S of Tax c~ut.tian)
I
.
Under penal~ies of perjury, I declare that the
complete to the best of mY.~Jsdge and beli_f.
-~-y ?(?:--=-:7';:,..:" --.
TAXPAYER SIGNA-iURE.--LI-~lg ft. naLch~ .r.sq.
facts I have reported above ere true, correct and
HOME ( )
WORK (~ 7 ) ~1~-9600
TElEPHO E NUM
6/1~OJ
DA E
PA REV-1500
SCHEDULE G
INTER-VIVOS TRANSFERS and
MISCELLANEOUS NON-PROBATE
PROPERTY
02/03/2003 07:38PM
PAGE 2
OF 2
X
Hartford Life
February 3, 2003
Traci Sepkovic
Fax: 717-731-9627
.. ,.. ."
.. .." ..
.. -........
REFERENCE: Hartford Annuity Account # 710769j57 .
Decedent: Regina Magel
Contract Number:
Owner:
Decedelll:
OWller's SSN:
Date of Death:
Date of Death Value:
Tax Cost Basis:
710769357
Regina Magel
Regina Magel
119-20-3313
September 27, 2002
$130,482.12
Dear Ms. Sepkovic:
Thank you for your correspondence regarding the above annuity.
The death benefit payable under this contract is not considered "life
on IRS Form 712, (life insurance statement). Please find the below
response to your request.
. ---"'.'- '-_.-"'-- ,"
...-,........ -,.."_.-" ,--..,.,..
....::-:-::.;::::;.:-:<<:;.:::>::;:::-::::;':::'<::>::-;"
If you have any other questions or concerns, please feel freet9p:)ll'ia~tyo~;'#iYe~n(
professional, or one of our annuity specialists by sa~~t;8(jg~~62-66(jg,M:tilId~~ .......... ......... ..
through Thursday from 8 a.m. to 7 p.m.,fri9a}t#piri~a;w'W9p,rn.,jil1,4Q*:S<@.@1.)'
from 9 a.m. to 2 p.m. Eastern time. WewjU.b~hallPy:tC)~~jJ;t!,01i.T1i~#:Y(l1ltC)tt1le>.
opportunity to help provide for youtfinanciajn~eds.
Sincerely,
Q. Johnson
Investment Product SeIvices
Contract Management
Hartford Life Insurance Company
. ,"-,"', ........... ,.--.,.... ","".---"- -'-.-..---.
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.:.H~rorirt~~li1~~:riil1~e CompaDies
.:iotLHoP'ii~:.StteV'C
Ilimibutr, CT 06ll8~ ..
~<iIl11're<.J800~~H<i68
IQv~~1.1rod.~~(~ervi~es
Ma~g:~~cTr-erii~::r:.<>. ,8o:~'~085
Hartfot.d:f~r:o.i~()~:.s:OfJ$::::
OD1ine.bliir1:rotdHf~toti1..
PA REV-1500
SCHEDULE H
FUNERAL EXPENSES and
ADMINISTRATIVE COSTS
:!:~....," ..,;"""
Malpezzi
FUNERAL HOME
8 .\larker Pla:,a Way. Jlechanicsburg, PA 17055
Phol/e: (717) 697-4696
Michael J. Malpe:zi, Owner
Jeremy J. Shartzer, Funeral Director
November 20,2002
Frank A, 'vlage!
III West Winding Hill Road
Mechanicsburg. PA 17055
The Funeral Service for Regina M, Magel
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we can.
feel free to contact us if you have any questions in regard to this statement.
THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES. FACILITIES. AUTOMOTIVE EQUIPMENT.
MiD \IERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS.
\. PROFESSIONAL SERVICES
Sef\"lCes of Funeral Director/Staff
3.\VTOMOTIVE EQUIP~1ENT
Llmousme
Ft::'iEIUL HO'VIE SERVICE CHARGES
SELECTED MERCHANDISE:
SwmJess Steel Protective Casket
BUrial Vault
RegIster. Memorial Cards. Ackn.
TIlE COST OF OUR SERVICES, EQUIPMENT, AND MERCHANDISE THAT YOU HAVE SELECTED
A T THE TI\lE FUNERAL ARRANGEMENTS WERE MADE. WE ADVANCED CERTAIN PA YMENTS TO OTHERS AS AN
ACCOMMODA TION. THE FOLLOWING IS AN ACCOUNTING FOR THOSE CHARGES.
CASII ADV ANCES
Opening Grave
CeTTlet~ry Equir>ment
Ne\vspaper Notices. Patriot
N\?\Vspaper Notices. Binghamton
Newspaper Notices - NY Daily News
Clergy/Mass Offering
Ccrtltled CopIes of the Death Certificate
TOTAL CASH ADV ANCES AND SPECIAL CHARGES
SUB-TOTAL
INITIAL PA YMENT I DISCOUNT I CREDITS
TOTAL AMOUNT DUE
Please
$3260.00
$235.00
$3~95.00
$2955.00
$955.00
$45.00
$7~50.00
$475.00
$95,00
$432.00
$130.00
$288.80
$100.00
$60.00
$1580.80
$9030.80
$9030.80
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6I REGINA M. MAGEL
FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766-8982
MECHANICSBURG. PA 17055
Paytothe Q1 >kP. ~ fit ~
rr~;;;:~~ ~-:'Y
.: Cmzs BANK .... .' .'
Pennsylvania
j
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796
Date~
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292
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James Gingrich Memorials
IJ~~,~
Date
10/22/2002
5243 SIMPSON FERRY ROAD
MECHANICSBURG
PA
17050
REGINA MAGEL
111 W. WINDING HILL ROAD
MECHANICSBURG PA. 17055
Item Description
Memorial for: MAGEL
Qty.
Price Each
5,184.80
Total
5,184.80
,--
'--
-
TOTAL
5,184.80
\'0I111IlenlS.
Memorial installed on: 10/22/2002
Please call us with any questions at (717) 766-5622
cut along dotted line
Please Send Payment to:
.PleaseseifiJTliiSJ:fiJ~~ded: .
........."..;",,,..::;".,..,;,.e..,"".,...,,,:;.;lk"".;.b'''itN. ..
Family Name: MAGEL
27758
James Gingrich Memorials
REGINA MAGEL
5243 SIMPSON FERRY ROAD
MECHANICSBURG PA
(717) 766-5622
17050
Balance Due
2,784.80
Amount Enclosed
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FRANK M MAGEL
account number 6011002033006354
Let us send you an Additional Card. ii's FREEl
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1-800-DISCOVER (1-800-347-2683) to ask for Additional Cards. It won't cost you anything
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and Private Issue Cardmembers who participate in the Cashback Bonus Program and is redeemable in $20
increments only. Restrictions apply. see terms tor details.
-
=
Transactions
-
Closing Dale: October 24, 2002
page 2 of 2
=--
-
-
=
===
=payments and Credits
~
=
trans.
dete
Ocl3
Oct 3
Oct 7
Oct 7
c Oct 10
Restaurants I"" j , ,;!- Oct 4
1'011 .
Services, ' : ,J' Oct t 2
lJ' ,,)}.\
-
=
-
-
,.1 0
_,(r___, ct12
,1-
--Oct 16
post
de..
Ocl6 SUPER SHOE STORES MECHANICSBURGPA $ -5.99
Oct 6 KMART 4275 MECHANICSBURGPA -29.97
Oct 9 ' SUPER SHOE STORES MECHANICSBURGPA -14.99
Oct 9 KMART 4275 MECHANICSBURGPA -16.99
Oct 13 KMART 4275 MECHANICSBURGPA -16.99
Oct 4 OLIVE GARDEN 147! HARRISBURG PA 513.36
Oct 12 AOL'ONLlNE SERVICE 100800-827.6364 VA 23.90
MA80671399411610
Oct 12 AOL'PREMIUM SERVICE 10888-265-9269 VA 4.95
MAB06?! 399411630
Oct 16 AOL'PLANNER RENEWAL 888-265.7467 VA 41.76
131423855
~ Great Balance Transfer Ratesl Call 1-800-787-7339 to find out if a aalanes Transler rate is avaHable lor you.
'i
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tl
o
..., For a list of our great Cashback Bonus(R) PartnsfS, login to the Account Center at Discovercard.com or call US at
1-877- YOUR-AWARD (1-877-968-7292).
Nominal ANNUAL Transaction
Average Daily ANNUAL Periodic Fee
DaHy Penodic PERCENTAGE PERCENTAGE FINANCE FINANCE
Balances Rates RATES RATES CHARGES CHARGES
current billing period: 30 days
Purchases $0 0.05477% 19.99% F 19.99% $0 none
Cash Advances $0 0.05477% 19.99% F 19.99% $0 $0
previous billing period: 31 days
Purchases $0 0.05477% 19.99% F 19.99% $0 none
The rates that apply to your Ao:aun( are elthat' fixed (F) or they may vary (V) 81 noted above.
Quesllon.? Call 1-800-DISCDVER (1-800-347.2683) or log on to Dllcaven:ard.""m. For TOO (Telecommunication Device tor
the Deat) assistance, see r9VSIS8 side. Send blUing error notice 10: Discover PJalinum;P.O. Box lS192; Wilmington. DE 1985Q...5192.
It pay. to
DISCeVER'
m~e 'atriot
m~e iEueuiug News
iuulray 'atriot-News
wpr::~\iI-i[7~
l.j'! MAY 2 3 2003 ~I. \
"'\ '
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d[jL::~L':lU U L:l~1
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THE PATRIOT-NEWS CO.
P. O. BOX 2265
HARRISBURG, PA. 17105
Date I~"';r ??, ?nn,
Account Name Gates, Halbruner & Hate:-:
Regina Magel Estate
Thank you for your check,
To insure proper credit to your account, we ask your cooperation on the items checked below,
Your check is being returned for the following reasons:
Underpayment
Overpayment
This ad was paid on 4/17/03 with your check #2034.
vvx Duplicate Payment Thank you.
Check not signed, please sign and return as soon as possible
Need more information, please send copy of invoice or tell us the name of the person
or company and the date that it was billed.
Your check has been returned to us by your bank because of
Please issue us a replace check.
Check sent to us in error
IJ:
GATES, HALBRUNER & HATCH PC
1013 MUMMA ROAD, #100 ,. .
LEMOYNE, PA 17043
(717) 731-9600
2260
PENNSYLVANIA STATE BANK
60-244-313
PAY TO THE
O.RDER OF
J
5/19/2003
The Patriot News Company
hc;.;.Qountinq Dept.
The Patriot Ne~..s C
" ompany
P.O. Box 60367
HarriSburg, PA 17106-0367
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111 W. WINDING HILL RD. 717-766-8962
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Date
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. . I .
PPL Electric
Utilities
Electric
Service
For:
REGINA M MAGEL
121 W WINDING HILL RD
MECllANICSBURG PA 17055
Questions about
this bill? Pleose
contact us by Dee 2
at 1-800-342-5775
or write to:
Customer Sel"yicc
827 Housown Rd.
Allentown, PA
18104-9392
www.pplweb.com
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Page 1
QIlj'IlUlA""""",NUIilbor'
19850-78010
-ea -
Summary Page
Balance as of No v 7.2002 $ 0.00
Chargl's:
TotafPPL ELECIRIC UTILITIES Charges $ 24.66
Total Charges $ 24.66
t!?:!iy,f!~y$:mq~!)!~~M~.~~F~~;~..~1
Account Balance $ 24.66
Electric
Use
111is graph shows
your electric use
over the last 13
months.
Types of
Meter Readings:
Actual _
ESIimated I. .....1
Cuslomer D
KWH - Average Per Doy Meter Reading Information
18
15 61274
61067
12 led -w'i
,
Average' Nov 2001 2002
9 Ternlierature 54F 47F
KW Per Day 6 7
6 -
Yearly Use: Total A vC"'d~e
3 Use Month v
- Dec 2001 - Nov 2002 2847 237
0 I
I
NDJ FMAMJ JASON
2001 Months 2002
-----------------------.----------------------~--~-----------------.------------.--------------------.------------------.----------------------
Otber important information on back -+
L/
Summary Page
Balance as of Nov 7,2002
Charg~es:
TotafPPL ELECTRIC Ul1LI11ES Charges
Total Charges
PPL Electric
Utilities
ppf'.
~.."
..- ~
'-.
,',
Electric
Service
For:
FRANK MAGEL
111 WWlNDtNGlIlLLRD
MEClIANtCSBURG PA 17055
Page t
Your Bill Account NumDe.r
20050- 78000
Us wI enta 'n' or wrfb-
$0.00
$ 206.40
$ 206.40
Account Balance
~aj'TWSi\J1J()lU:t NoLa~r thun Dee 6,
S ~06...~.C'
Questions about
this bill? Please
contact us bv Dee 6
at 1.800-342-5775
or write to:
Customer Service
827 Hausman Rd.
Allentown, PA
18104-9392
www.pplweb.com
Electric
Use 102
85
This grnph shows
your electric use 68
over the last 13
months.
51
l/.pes of
1\ eler Readings: 34
Actual - 17
Estimated EJ 0
Customer EJ
$ 2()6_~()
KWH - Avernge Per Day
Meter Reading Information
- - - - - -
- - - -
- - - -
NDJFMAMJJASON
2001 Months 2002
9-6-::
~
Average.. Nov
Temperature
KWH Per Day
Yearly Use:
Dec 2000 - Nov 2001
Dec 2001 - Nov 2002
2001
54F
64
200.2
47F
95
Tota'
Use
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FRANKA. MAGEL \:='e>.
111 W. WINDING HILL RD. 717-766-8982 C r 0 ~ "'^J 3-7615/380
MECHANICSBURG, PA 17055 Date u:d:z L C7'W7 292
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FRANK A. MAGEL
111 W. WINDING HILL RD. 717-7_
MECHANICS BURG, PA 17055
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111 W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
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l:o:lb07b~5ol: b~00701,52~1I'
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;~'I ~ REGINA M. MAGEL 802 ,
FRANK A. MAGEL ;
I 111 W. WINDING HILL RD. 717-766-8982 ,I if . ). (_) 3-7615/360 ~
I, I MECHANICSBURG, PA 17055 Date J 1:\ ' - _"/"L- _ 292
~ Pay to the t1' t-' .1 '--L '~, i;
! Order of ~d{t 'Yv/lttfl}(tJ J,-,( $ c--'~-"-I,S?
'g (L , 'I ., .?2.. u
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111 W. WINDING HrtfRti~"'7t-i.7ss::a982 1. .:: ::'l-;C~,"~'-, ,~;_~J'
/ MECHANICS BURG. PA 17055 Date ,1)( i' it? :lit.'.j ,. 3-7615/360 ',:
v' I Pay to the 1(' (j - /' 292 j
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II' ~~ CITIZENS BANK / /:- Dollars IIi ;:-:";:;:-',!,
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( t I
r~b"~~~""<:~~-~r"-'F-i.3'f;,.",!"l:..~
il . REGIN~ M. MAGEL
:, FRANK A. MAGEL
~ 111 W. WINDING Hili RD. 717-766-8982
~I MECHANICS BURG, PA 17055
I~ I' r
~"I Pay 00 the Vc { It if
'f, Orper of c/, ; ~ Lf {r ,
I~ ' ''''
~'oL~ ," ~~
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806
Date No J S" dL-v,)
3-7615/360
292
1$ -SO-CD
-Dollars ~ e"::
Pennsylvania
~. a
I; .00701, 5 C ~1;;-,-~~J(.o~6~~
O:>C""'~"'rl<>'''~~
QWdlDUr,"S,.l.FETYGIlEENWGN
,
!, . REGINA M. MAGEL " , ,^~~."
I FRANK A. MAGEL ' " ,~I~;"~
111 W. WINDING HIu:..RO. ';"717,"~ 20 i OO/v'f; =;'9~~ ~4-7 i 3-7615/360
MECHANICSBURG, PA 17055 Date _ou ~'"fol.J,.'IJ.). 292
':1 PayOOthe ;] () L;;,~ J ()...L , ,0 .
!I! Order of K 0 Dr d, (f PlLt(1flVl~?,
i:'" Y)'fX~ r7 d"f~ /7'(7. . .,"........,.....'
'. .: CITnENS BANK.q" ,,'P.5.
.; Pennsylvllnia _r.<" , /"Tv
,/111 For-~if--.d/4i/!.A--tJl1tN L!'
I~L 1:03 bO 7 I; ~ 501: I; ~OO 70 I, 5 C ~II' 0808 .,1 000 00Q;.r05\.,'
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$ 70.51
, ,
'il')
Dollars tn ~
__1'....'<el1"'.rl<:""
GU~!lIol'EtV~'HC.W
, [
~
REGINA M. MAGEL
FRANK A. MAGEl,
111 W. WINDING HilERb1l"-41?166::;'9is2 ~:::>n ~
MECHANICSBURG, PA 17055 . '-'- - 00, ~OQ~ ;;:;0,1 ~
(' . . DatejJ.J2.U'-~Q- "'''5138<1
~~ ) m
$ /c;S ()p
803
J
I
I
)\ \
Pay oothe
Order of
F"
'L.. :'
L " Iii 'I'
.: CITIZENS BA 'K
Pennsylvania
I ,/1/ 0
Dollars 1iI::-::"-
---
ForS c:;- fir 'i?
.
':0:11;071; l,501:
--ri!;;l1j'-IlLm~'ef .,
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:J I' OOOOQ' I, 500,.'
ceO'"~"__,,,_
Q~~~EN~
" {
"
\.
Start Date:
Number of Months:
Deliverv Locations:
Aug-02
10
?NTHLY BUDGET PLAN STATm
Monthly oudget Payment: $ I 28.00
YT:
L....."wmer #:
Statement Date:
351958
1l/25/02
"01"
121 W. WINDING HILL RD.. MECHANICSBURG PA
,.)t.ll/07lO2
11/15/02
Current Headn!! Season cbar!!es included iu bud!!et: (since last statement)
Invoice Date Postimz Date Transaction Descrintion
10/25/02 Previous Balance:
11/07/02 Bud!2:et Pavm~nt-Thank You! j\:i C\:,
11118/02 Oil Delivery-"Ol "(see details next page)
Amount
$258.52CR
$ I 28.00CR ,/
$74.95
BALANCE CURRENT HEATING SEASON BUDGET:
$3 I I.57CR
DECEMBER BUDGET PAYMENT DUE 12/10102
$128.00 --
The "Lifetime Protection Plan" is the best insurance plan available for your
home heating system. Sign up now and get a carbon monoxide detector FREE!! They
save lives. Call /-800-839-1849 today OR e-mail us at www.shipleyenergy.com
Shipley Energy
550 East King Street
P.O. Box 946
York, PA 17405-0946
(717)848-4100 or 1-800-839- I 849
or
Visit our website
www.shipleyenergy.com
Page: 1
FORe.!" 711082
..~ ~!ho~tJrrz~"
...7 J Ei'JE=G'rJ
55J EAST KING STREET
PO BOX 946
YORK. PENNSYLVANIA 17405-094E
(717) 848-4100 . (800) 839-1849
-
REGIN\ MAGEL
III W. WINDING HILL RD.
MECHANICSBURG, PA 17055
Customer Number:
Statement Date:
351958
11115/02
DETAILED A.CCOUNT INFORMATION
DETAILED ACCOUNT INFORMATION:
Monthly Budget Payment: $128.00 Customer#:
Statement Date:
351958
11/25/02
I Start Date: Aug-02
Number of Months: 10
Delivery Locations; "OJ"
121 W. WINDING HILL RD.. MECHANICSBURG. PA
Current Heatiul! Seasou "haNes iucluded iu budeet: (since last statement)
i, Invoice Date
Posting: Date
10/25102
11107102
11118/02
Transaction Descriotion
Previous Balance:
Budget Payment-Thank You!
CHECK #804
Oil Delivery-"Ol" Invoice #96614
Heating Oil- 57.7 gallons x $1.2990/gal
\2\ W. WINDING HILL RD., MECHANICSBURG, PA
Truck #296 - Driver #1219 - Time 13: 18PM
Am2l!n!
$258.52CR
S128.ooCR
i 11/07/02
11115102
S74.95
subtotal:
S3 I 1.57CR
CURRENT ACCOUNT BALANCE
TOTAL:
S3l1.57CR
REFER TO PAGE 1 FOR PAYMENT AMOUNT DUE
If payment was made within the last 10 days. please disregard this statement.
Shipley Energy
550 East I\.hlg Street
P.O. Box 946
York, PA 17405-0946
(7 I 7)848-41 00 or 1-800-839-1849
or
Visit our website
www.shipleyenergy.com
Page: 2
-:-,"'\1"
Jul-02
II
M ITHLY BUDGET PLAN STATEME. :
Monthly Budget Payment: $145.00 Customer #:
Statement Date:
11 Date:
mber of ~lonths:
liverY Locations:
351897
11/25/02
"01"
111 W WINDING HILL RD. MECHANICSBURG. P A
'rrent Heatinl! Season cbart!es included in budl!et: (since last statement)
aice Date Postill!! Date Transaction DescriDtion
10125102 Previous Balance:
11/07/02 Budg~t.~<!Y!!!~Jlt-Ih<J.nkYol,l! L!~
11/18102 Oil DeJivery-"OI "(see details next page)
Amount
$451.92CR
$145.00CR
$105.48
1107102
1/15102
,LANCE CURRENT HEATING SEASON BUDGET:
$491.44CR
DECEMBER BUDGET PAYMENT DUE 12/10/02
$145.00
The "Lifetime Protection Plan" is the best insurance pion available for your
home heating system. Sign up now and get a carbon monoxide detector FREE!! They
save /lves. Call 1-800-839-1849 today OR e-mail us at www.shipleyenergy.eom
Shipley Energy
550 East King Street
P.O. Box 946
York, PA 17405-0946
(717)848-4100 or 1-800-839-1849
or
Visit our website
www.shipleyenergy.com
Page: 1
RM ~ ~11082
'-"'"
'':: '~~"\;1 ) 1
"""', =-. ',7"'\11/""'11 'j' ,"
, ' ,'':,IJ ..JJ, ~lJ\.'~
J j ENEi'iGY
S5G =.~ST "ING STREET
p ':; SOX 946
YOFi", PENNSYLVANIA 17405.0946
(717) 848.4100 . (800) 839-1849
-
Custom.er Number:
Statement Date:
351891
11/25/0%
FRANK M MAGEL
III W WINDING HILL RD
MECHANICSBURG, PA 17055
DETAILED ACCOUNT INFORMATION
i Start Date:
Number of Months:
DeliverY Locations:
Jul-02
II
DETAILED ACCOUNT INFORMATION:
Monthly Budget Payment: $145,00 Customer#:
Statement Date:
"01"
III W WINDING HILL RD. MECHANICSBURG. PA
Current Heatine Season charees iucluded in budeet: (since last statement)
Invoice Date Postine Date
10125102
11107102
11107102
11/15/02
11/18102
Transaction DescriDtion
Previous Balance:
Budget payment- Thank You!
CHECK #803
Oil Delivery-"Ol" Invoice #96612
Heating Oil- 81.2 gallons x $1.2990/gal
III W WINDING HILL RD, MECHANICSBURG, PA
Truck #296 - Driver #1219 - Time 13:07PM
Am2l!ll\
$451.92CR
5145,00CR
5105.48
subtotal:
5491.44CR
CURRENT ACCOUNT BALANCE
TOTAL:
$49tMCR
REFER TO PAGE t FOR PAYMENT AMOUNTDVE
/fpayment was made within the last 10 days, please disregard this statement.
Shipley Ei.~ gy
550 East King Street
P,O, Box 946
York, PA 17405-0946
(717)848-4100 or 1-800-839-1849
or
Visit our website
www.shipleyenergy.com
351897
11/25/02
Page: 2
,'~ ,,'
\,
,
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I,'
I "REGINA M. MAGEL
FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766c8982
MECHANICS BURG. PA 17055 Date_Dcr r tIN';"
~.~~~:~~e h/~.;Q ::fllrdJ'1f f'a,kJ. tff
:::h1i; , ~: tti~_
+: CITIZENS BANK
Pennsylvania. ry--
For /7// -(JIJO'k If-f /(;{)ft, / - /____\J-Ak':kl{j.l<__mt$tc-""
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ccr.._~
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"REGINA M. MAGEL
FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766c8982
MECHANICSBURG. PA 17055
,
4 '
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791
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Alert Pharmacy Services. lne
219 "ionl1 Baltimore A"
:VIr Holly Springs, PA 00)
800-266-9954 . (717) 486-8606
.;; F::NA_;J::'E CHARGE ~_. 50 %- PER MONTH
P2< AS'TC'AL FERCE~';" RATE OF 18.0%) WILL BE
CIi;\EGS"j O?~ ALL AMOlJN'!'S 30 DAYS OR MORE PAST
aUE
STAiJ"EMENT OF ACCOUNT
Date
09/22/2002
~\C':'EL, I;:SCIN.;l.. M
F~W"E A M_P..GEL:
L1 W WT~CE~
MEeHANI C::' E' u?<.:1
HILL RD
?A 170::5
MAGER
GRP-58
PAGE 1
Amount Po
PLEASE DETACH AND RETURN TOP PORTION WITH YOUR PAYMENT
.,-C'" "~~PA17065
. : . Ii) . ::..t:'; " 'I - t ;~." . _ ., ~i2~t].I::l' !'ltH~
** .ACTIVITY FOR MAGEL, REGINA M -MAGER
08/21/02 4053816 100 LORAZEPM, O.5MG " 44.25 .00 44,25
'"
08/21/02 6631332 60 CELEBREX 20JMG 01 155.56 .00 155.56
08/22/02 6631511 120 SENNA-GEN TABL3T ('1 * 5.56 .00 5.5E
08/22/02 6631512 360 MILK 0':' f'.lAG 1202 n * 2.49 .00 2.~9
08/22/02 6631513 5 CASTILE SOI...P SO:"i\I n * 2,68 .00 2.53
08/22/02 6631594 1 FLEET BAGENEMA :'1 * 5.16 .00 5,:6
08/28/02 6632990 4 FUROSEMIDE 40M3 'Jl 4.21 .00 4.2::'
08/30/02 6633821 30 I,OPERAMIDS 2!VlG n 10.78 .00 16.7S
09/05/02 6635282 120 r1EGESTROL 4011G )1 102.99 .00 102.93
09/06/02 6630060 60 DOCUSATE SOIOIUM 1 :1 * 2.81 .00 2.3:
09/06/02 663,1065 30 ARICEPT :MG H 134.13 .00 134, :5
09/09/02 6630370 30 NU::'TIVIT;MI~l T";\BL .) .~- .* 2.60 .00 2.60
09/10/02 2012658 60 M,S CONT:li 3 (lr-"G '12- 100,16 .00 100.:'6
09/11/02 Payment-'rhaI"j -{ou 349.:26- .00 349.26-
09/11/02 6636857 60 CELEBREX 20 Gr1G ," 155,56 .00 155.56
,~
09/16/02 6631511 26 SENNA-GEN TABLET ')1 . 72_- .00 .7l-
09/19/02 6639010 30 HALOPERIDOL DIG ':'1 10.02 .00 10.02
09/19/02 2012733 30 ROXANOL 20MG/~1L 1] '1 23,32 .00 23,3"
09/19/02 2012734 5 DlJRAGESIC 75 :-lCG/ .1 l'7t;..Ol .00 174,0:
09/19/02 6639502 :20 HALOPERIDOL 2MG '')1 54.96 .00 54.96
-=-,.o.I4I.~.lL
349.26
997.20
---9 7~-,,--9 0
~ l~C :::LJD
~::'5'___::.o~I".cE
TOTAL CHARGES
134:5.46
----20 ,59~
NON. LEGEND
u ECR. MONTH
Total Payment & Credits
AMOUNT DUE
PreVlous'silIance
ChargeSthiSmonth- -"FInance- Charqe
.co
349.97
99€" 12
FORMEX
717-533-1230
www.formexlnC.com
,
~
~3liIl:!l;r
-.
im~
.-\Iert Pharmacy Services. rne
:: 19 'iorth Baltimore ,0.""
\It Holly Springs, PA 065
801J.::66-995-+ . (717)486.8606
A FINANCE CHARGE"'- 1.50 t PER MONTH
(AN ANNUAL PERCJn, ,E RATE OF 18. Ot) WILL BE
CHARGED ON ALL AMOUNTS 30 DAYS OR MORE PAST
DUE
STATEMENT Of ACCOUNT
Date
10/20/2002
"
30 DAYS.
487.94
MAGEL, REGINA M
FRANK A MAGEL
111 W WINDING HILL RD
MECHANICSBURG PA 17055
MAGER
GRP-58
PAGE 1
Amount Paic
PLEASE DETACH AND RETURN TOP PORTION WITH YOUR PAYMENT
~CY SERV INC 219 NORTH BALTIMORE AVE. MT.HOLLY SPRINGS,PA 17065
~!i~II.' :., 1m ~______..
** ACTIVITY FOR MAGEL, REGINA M -MAGER
09/23/02 2012734 5 DURAGESIC 75 MCG/ 01 174.01- .00 174.01-
09/23/02 2012733 30 ROXANOL 20MG/ML S 01 23.32- .00 23.32-
09/25/02 6640942 3 TRANSDERM-SCOP 1. 01 19.18 .00 19.18
09/26/02 6635282 120 MEGESTROL 40MG 01 102.89 .00 102,89
09/30/02 6640942 2 TRANSDERM-SCOP 1. 01 10.39- .00 10.39-
09/30/02 6631513 5 CASTILE SOAP SOLN 01 · .43- .00 .43-
09/30/02 6631594 1 FLEET BAGENEMA 01 . 2.89- .00 2.89-
10/02/02 6635282 167 MEGESTROL 40MG 01 138.18- .00 138.18-
10/02/02 6630060 25 DOCUSATE SODIUM 1 01 · .23- .00 .23-
10/02/02 6639502 54 HALOPERIDOL 2MG 01 23.11- .00 23.11-
10/02/02 6630370 15 MULTIVITAMIN TASL 01 . .18- .00 .18-
10/02/02 6630065 12 ARICEPT 5MG 01 52.23- .00 52.23-
10/02/02 6636857 33 CELEBREX 200MG 01 83.58- .00 83.58-
PAST DUE
!TOTACq.JOr::
~R? 7';- I;
LEGEND
FOR MONTH
:-ToTAL CHARGES:
,
7.32~' 1125.88
I
3.73- I
NON-LEGEND
FOR MONTH
TotIIl ~--& CtwdItsi
/508.55 '\
AMOUNT DUE
fi17:B I
Charges this month-
7 l 2--.J
YTD FIN
____CHARGEL
Finance Charqe
PreviouS .Balanc::e
996.49 -
122.07 +
FORMEX
717.533-1230
www.formexinc.com
J'
.,
-.
~
~A
Alert Pharmacy SeryiCfS, Inc
2 J 9 ~llr;h Baltimore '"
ivlt Holl\ Springs. PA ,065
800-:66-995-1 . (7 I 7) -186-8606
A FINANCE CHARGE 1.50 % PER MONTH
(AN ANNUAL PERCE~ .JE RATE OF 18.0%) WILL BE
CHARGED ON ALL AMOUNTS 30 DAYS OR MORE PAST
DUE
STA7::MlENT OF ACCOUNT~-
[late
11/20/2002
30 DAYS.
60 DAYS.
129.39
487.94
MAGEL, REGINA M
FRANK A MAGEL
111 W WINDING HILL RD
MECHANICSBURG PA 17055
MAGER
GRP-58
PAGE 1
-
Amount .=:
PLEASE DETACH AND RETURN TOP PORTION W!TH YOUR PAYMENT
ALERT PHARMACY SERV.,INC.219 NORTH BALTIMORE AVE. MT.HOLLY SPRINGS,PA 17065
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** THIS AMOUNT PAST DUE **
PAST DUE
YOUR ACCOUNT IS CONSIDERABLY PAST DUE,
PLEASE REMIT ...... TODAY
_ ___________ _ _16.58
YTD FIN
CHARGE
P-revi-ous'-Salance Chalrg"esWsmonth- -Flnanee-Charqe
617.33 - .00 _ 9.26
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AMOUNT DUE
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FRANK A. MAGEL
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MECHANICS BURG, PA 17055 Date i u..o<
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ROBe Limited Partnership
202 Black Matt Road
Douglassville, PA 19518
Statement
Account:
horobc - 0110 - homagreg
Date:
09/23/02
Regina Magel
c/o Frank Magel
111 WWinding Hill Road
Mechanicsburg, PA 17055
Payment:
Date Description Charges Payments Balance
Balance Forward 1,597.50
09/11/02 chk# 775 1,597.50 0.00
09/17/02 Beauty Shop-Cut, Set and Style 9/6 17.00 17.00
09/17/02 laundry Serv-8/31,9/9,9/12 20.00 37.00
09/18/02 Guest Meals - 2 lunch 12.00 49.00
09/20/02 Supplies-2 Warm Packs 8/18 1.50 50.50
09/20102 Supplies-Shower Chairs 9/1 48.00 98.50
09/20102 Supplies-Ultra Shield Wipes 9/15 5.48 103.98
09/23102 08116/02-09/15/02 long Distance Teleph 13.20 117.18
10/01/02 Rent 2,738.00 2,855.18
10101102 Basic local Telehpone Service 15.00 2,870.18
10/01102 level of Care I 450.00 3,320.18
Curr(p..~'
30 Days
60 Days
90 Days
Amount Due
117.18
0.00
0.00
0.00
3,320.18
~
ROBe Limited Partn_.ship
202 Black Matt Road
Douglassville, PA 19518
Statement
Account:
horobc - 0110 - homagreg
Date:
10/02/02
Regina Magel
c/o Frank Magel
111 W Winding Hill Road
Mechanicsburg, PA 17055
Payment:
Date Description Charges Payments Balance
Balance Forward 0.00
08/17/02 Deposit 500.00 500.00
08/17/02 Rent for 15 Days 1,350.00 1,850.00
08/17/02 Local Telephone Serv 15 days 7.50 1,857.50
08/17/02 Level of Care I - 15 days 225.00 2,082.50
08/20/02 chk# 701 500.00 1,582.50
08/20/02 chk# 440 3,188.00 -1,605.50
09/01/02 Rent 2,738.00 1,132.50
09/01102 Basic Local Telehpone Service 15.00 1,147.50
09/01/02 Level of Care I 450.00 1,597.50
09/11102 chk# 775 1,597.50 0.00
09/17/02 Beauty Shop-Cut, Set and Style 9/6 17.00 17.00
09/17/02 Laundry Serv-8/31 ,9/9,9/12 20.00 37.00
09/18/02 Guest Meals - 2 Lunch 12.00 49.00
09/20102 Supplies-2 Warm Packs 8/18 1.50 50.50
09/20/02 Supplies-Shower Chairs 9/1 48.00 98.50
09/20/02 Supplies-Ultra Shield Wipes 9115 5.48 103.98
09/23/02 08/16/02-09/15102 Long Distance Teleph 13.20 117.18
10/01/02 Rent 2,738.00 2,855.18
10/01102 Basic Local T elehpone Service 15.00 2,870.18
10/01102 Level of Care I 450.00 3,320.18
10102/02 Beauty Shop-Wash and Set 9/20 10.00 3,330.18
10/02/02 :Deoosit Credit -500.00 2,830.18
10/02102 Amount to be refunded 229.82 3,060.00
10102/02 (pay# 57279) Move out refund -229.82 2,830.18
10/02102 Check # 32001657 paid out -229.82 3,060.00
10/02/03 Rent credit for 29 Days -2,610.00 450.00
10102/03 Level of Care Credit .435.00 15.00
10/02/03 Basic Local Teleph -15.00 0.00
Current
30 Days
60 Days
90 Days
Amount Due
0.00
0.00
0.00
0.00
0.00
Long Distance Telephone Charges
ext date time duration cost phone_no location name
110 17-Aug-02 749 PM 25.6 $2.60 607-625-3254 APALACHIN NY Magel, Regina
110 19-Aug-02 648 PM 2.33 $0.30 995-1111 TROUT RUN PA Magel, Regina
110 20-Aug-02 1048 PM 16.11 $1.70 408-972-1744 SAN JOSE S CA Magel, Regina
110 20-Aug-02 1105PM 4.15 $0.50 408-972-1744 SAN JOSE S CA Magel, Regina
110 21-Aug-02 917 PM 15.15 $1.60 352-567-3339 DADE CITY FL Magel, Regina
110 21-Aug-02 936 PM 27.05 $2.80 607-759-0812 BINGHAMTON NY Magel, Regina
110 27 -Aug-02 635 PM 4.8 $0.50 838-6482 PALMYRA PA Magel, Regina
110 28-Aug-02 741 PM 31.66 $3.20 607-625-3254 APALACHIN NY Magel, Regina
$13.20
ROBe Limited Partnership
202 Black Matt Road
Douglassville, PA 19518
Statement
Account:
horobc - 0110 - homagreg
Date:
10/22/02
Regina Magel
c/o Frank Magel
111 W Winding Hill Road
Mechanicsburg, PA 17055
Payment:
Please remit by November 5th.
Thank you.
Date
10/02102
10/02/02
10/02/02
10/02/02
10/02/02
10/02/02
10/02102
10/02102
10/16/02
10/16/02
10/16/02
10/16/02
10/17/02
Current
65.51
Description
Charges Payments Balance
3,320.18
10.00 3,330.18
-500.00 2,830.18
-2,610.00 220.18
-435.00 -214.82
-15.00 -229.82
229.82 0.00
-229.82 -229.82
-229.82 0.00
9.75 9.75
12.96 22.71
9.75 32.46
6.05 38.51
27.00 65.51
Balance Forward
Beauty Shop-Wash and Set 9/20
:Deposit Credit
Rent credit for 29 Days
Level of Care Credit
Basic Local Teleph
Amount to be refunded
(Pay# 57279) Move out refund
Check # 32001657 paid out
Supplles-SureCare-slip on protec grmt 9/
Supplies-Brief, Full LG 9/16
Supplies-SureCarp.-3Iip on protec grmt 9/
Supplies-SureCare-Underpads 9/27
Guest Meals - 09/23 & 09/24 3 Dinner
30 Days
60 Days
90 Days
Amount Due
0.00
0.00
0.00
65.51
ROBe Limited Partn~ ,hip Statement
202 Black Matt Road
Douglassville, PA 19518 Account: horobc - 0110 - homagreg
Date: 11/20/02
Regina Magel Payment: J{. 70' 51
c/o Frank Magel ii(?3fO)-
111 W Winding Hill Road ~cJ< rJ
Mechanicsburg, PA 17055
Please remit by December 5th
Thank You
Date Description Charges Payments Balance
Balance Forward 0.00
08/17/02 Deposit 500.00 500.00
08/17/02 Rent for 15 Days 1,350.00 1,850.00
08117102 Local Telephone Serv 15 days 7.50 1,857.50
08117102 Level of Care I - 15 days 225.00 2,082.50
08120102 chk# 701 500.00 1,582.50
08120102 chk# 440 3,188.00 -1,605.50
09101102 Rent 2,738.00 1,132.50
09101102 Basic Local Telehpone Service 15.00 1,147.50
09101102 Level of Care r 450.00 1.597.50
09111/02 chk# 775 1,597.50 0.00
09/17/02 Beauty Shop-Cut, Set and Style 916 17.00 17.00
09117/02 Laundry Serv-8131 ,9/9,9/12 20.00 37.00
09/18/02 Guest Meals - 2 Lunch 12.00 49.00
09120102 Supplies-2 Warm Packs 8/18 1.50 50.50
09120102 Supplies-Shower Chairs 9/1 48.00 98.50
09120102 Supplies-Ultra Shield Wipes 9/15 5.48 103.98
09123/02 08/16/02-09/15/02 Long Distance TeJeph 13.20 117.18
10/01102 Rent 2,738.00 2,855.18
10101102 Basic Local Telehpone Service 15.00 2,870.18
10101102 Level of Care I 450.00 3.320.18
10/02/02 Beauty Shop-Wash and Set 9120 10.00 3.330.18
10/02/02 :Deposit Credit -500.00 2,830.18
10/02/02 Rent credit for 29 Days -2,610.00 220.18
10/02/02 Level of Care Credit -435.00 -214.82
10/02102 Basic Local Teleph -15.00 -229.82
10102102 Amount to be refunded 229.82 0.00
10/02/02 (Pay# 57279) Move out refund -229.82 -229.82
10102/02 Check # 32001657 paid out -229.82 0.00
10116/02 Supplies-SureCare-slip on protec grmt 9/ 9.75 9.75
10116102 Supplies-Brief, Full LG 9/16 12.96 22.71
10116/02 Supplies-SureCare-slip on pratec grmt 9/ 9.75 32.46
10/16/02 Supplies-SureCare-Underpads 9/27 6.05 38.51
10/17/02 Guest Meals - 09/23 & 09124 3 Dinner 27.00 65.51
11/15/02 Laundry Serv-9116 5.00 70.51
Current
30 Days
60 Days
90 Days Amount Due
5.00
65.51
0.00
0.00 70.51
/
ROBe Limited Partnership
202 Black Matt Road
Douglassvllle, PA 19518
Statement
Account:
horobc - 0110 - homagreg
Date:
08/22/02
Regina Magel
cia Frank Magel
111 W Winding Hill Road
Mechanicsburg, PA 17055
Payment:
Date Description Charges Payments Balance
Balance FOrNard 0.00
08/17/02 Deposit 500.00 500.00
08/17/02 Rent for 15 Days 1,350.00 1,850.00
08/17102 Local Telephone Serv 15 days 7.50 1,857.50
08117102 Level of Care I - 15 days 225.00 2,082.50
08120/02 chk# 701 500.00 1,582.50
08/20102 chk# 440 3,188.00 -1,605.50
09/01/02 Rent 2,738.00 1,132.50
09/01/02 Basic Local Telehpone Service 15.00 1,147.50
09/01/02 Level of Care I 450.00 1,597.50
Current
30 Days
60 Days
90 Days
Amount Due
n nn
n nn
nno
0.00
1.5~-
I~
1,1 )
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. REGINA M. MAGEL
FRANK A. MAGEL ,
111 W.WINDINGHILLRD. 717-766-8982 D ~('tf2)M.
MECHANICS BURG, PA 17055 ate
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3-78161360
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FRANK A. MAGEL
111 W. WINDING HILL RD. 717-76&8982 R>ri f P Jr>;;>
MECHANICS BURG, PA 17055 Date~'<X
Paytnthe pp~';t f!& ~~J._
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FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
Date tJrf (g /)fJDJ.
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FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
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FRANK A. MAGEL
111 W. WINDING HIU RD. 717-766-8982
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FRANK A. MAGEL
111 W. WINDING HilL RD. 717-766-8982
MECHANICS BURG, PA 17055
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FRANK A. MAGEL
"' W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
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" 111 W. WINDING HILL. RD. 717-766-8982
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111 W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
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111 W. WINDING HILL RD. 111-16lHl982
MECHANICS BURG, PA 11055
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111 W. WINDING HILL RD. 111-16lHl982
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Discover Platinum Card Account Summary
~
account number
payment due dais
minimum payment due
credit limit
credit available
cash credit limit
cash credit available
6011 0020 3300 6354
November 23, 2002
$10.00
$11,000
$10,614
$5,500.00
$5,500.00
Closing Date: October 24, 2002
page 1 of 2
~
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q
Cashbi
InusQ3) Anniversary Date: April24
Previous Cashback Bonus Award Balance $ 0.08
Traditional Award This Period + 1.25
Other Awards Thls Period + 0.00
Cashback Bonus Award Total 1.33
Redemptions This Period 0.00
Cashback Bonus Award Balance 1.33
Award Available to Redeem $ 0.00
previous balance $-113.87
. payments and credits 84.93
purchases + 583.97
cash advances + 0.00
balance transfers + 0.00
FINANCE CHARGES + ' 0.00
new balance = $385.17
You may be able to avoid Periodic Finance Chslf/es. sse the
IWverse side for details.
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Usa thIs.Dlscover(R) Platinum CMck... the quk:k, lil8!l:Y way to get cash.. SllIe b~ck of nsxt PC.I1& for Impcrtant Informatlclll:libout 'his Cas:--
AdVance c:hed<..
FRANK M MAGEL
REGINA MAGEL
111 W WINDING HiLL RD
MECHANICSBURG PA 17055.5175
PAY TO THE
ORDER OF
9280
DATE
62-64
311
$
DOLLARS 0. ~~~.....
W ~..II"
DISCOVER BANK
GREENWOOD, DElAWARE
Memo:
.:0:1 ~ moE,I. l:j.: n?0l:JS?S1,81,01l"E, ~l:J 280
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~ < .$2-
~ t~ ti,~ rDO
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Pennsylvania a/
For ()'1D,JdO'l.i)?fI./ () 1__ddL.,,-J{/l__mJ1!._L"!
1:031;,0?b .501: I; .00 ?ot, 52 loll" 07 'it, 1,IOOOOOO~500111
REGINA M. MAGEL
FRANK A. MAGEL
111 W. WINDING HILL RD. 717-766-8982
MECHANICS BURG, PA 17055
794
Date~ta)
3-7615/360
'92
1$ '2,5>.00
Dollars fTI ===
/
-- '--..--
GUAR~NeSAFETYOflEENWGN
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b~::~r.e:ia ftil!i~;+}~8 404 23 3326 I :$5(~~ J(tJ
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.: CITIZENS BANK
Pennsylvania &
For (Jb/~:J,l)ffof if.Ab~{ /!'~ W1~/".
1:031;071;, .501: I;, .00701,52.11" 07B3 "'0000'D~~0111
REGINA M. MAGEL
FRANK A. MAGEL
111 W. WINDING HILL RD. 717.76&-8982
MECHANICSBURG, PA 17055
783
Date ~ eft f d-fiO.-.(
3~7615136D
'92
Dollars ~~-=
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PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE FORM 6.12 YEARLY
UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Regina M. Magel ` ' "~
~~
L._
Date of Death: September 27, 2002
Will No.: 21-02-0983 ' _
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate: _ `
State whether administration of the estate is complete: No
2. If the answer is No, state when the personal representative reasonably believes that the
administration will be complete: January 2004
3. If the answer to No. 1 is yes, state the following:
A. Did the personal representative file a final account with the court? N/A
B. The separate Orphans' Court No. (if any) for the personal representative's
account is: None
C. Did the personal representative state an account informally to the parties in
interest? N/A
D. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphans' Court and maybe attached to
this report.
~~
~, ~~ ~r
Date: June 30, 2003 f
Crai A. Hatch, Esquire
LD. # 76361
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717)731-9600
Capacity: Counsel for Personal Representative
B4kEAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
CRAIG A HATCH
GATES ETAL
1013 MUMMA RD
LEMOYNE
ESQ
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
STE 100
PA 17043
REV-1547 E% ~FP (01-03)
DATE 08-11-2003
ESTATE OF MAGEL REGINA M
DATE OF DEATH 09-27-2002
FILE NUMBER 21 02-0983
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALO NG THIS LINE - RETAIN LOWER PORTION FOR
------------
------- YOUR RECORDS ~
-----------------------
---------------------
-------------------------- ----------------------
INHERITANCE TAX APPRAISEMENT, ALLOWANCE 0
REV-154 7 EX AFP (01-03) NOTICE OF
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
MAGEL REGINA M FILE N0. 21 02-0983 ACN 101 DATE 08-11-2003
ESTATE OF
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
7 0
153
223
NOTE: To insure proper
1. Real Estate (Schedule A) .
.
(1)
44
243
356 credit to your account,
2. Stocks and Bonds (Schedule B) .
,
(2)
00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) ,
(3)
00 of this fora with your
4. Mortgages/Notes Receivable (Schedule D) .
(4)
82
469
30
tax payment .
5 Cash/Bank Deposits/Misc. Personal Property (Schedule E) .
,
(5)
.
6
Jointly Owned Property (Schedule F) 19,667.33
(6)
. (7) 130,482.12
7. Transfers (Schedule G)
(8) 760, 016 .41
8. Total Assets
APPROV ED DEDUCTIONS AND EXEMPTIONS: 75,094.22
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9)
41
143
10
10. Debts/Mortgage Liabilities/Liens (Schedule I) .
.
(10) 237
63
85
(11) .
.
11. Total Deductions 674,778.77
12. Net Value of Tax Return (12)
.00
13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) (13) 67 4,77 8.77
14. Net Value of Estate Subject to Tax (14)
NOTE: If an assessment was issued previously, lines 14, 15 andior 16,
ns assessed t
t 17, 18 and 19 will
o date.
reflect figures that include the total of ALL ur
re
ASSESSMENT OF TAX: .00 X 00 = .00
15. (15)
Amount of Line 14 at Spousal rate
77 X
778
674
045=
30,365.04
16. Amount of Line 14 taxable at Lineal/Class A rate (16) .
,
00 12 - .00
17. Amount of Line 14 at Sibling rate (17) .
X
00 _
15
.00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .
X = 365.04
30
(19)= ,
19. Principal Tax Due
DATE NunestK
12-27-2002 CD002001
06-30-2003 CD002753
:OUNT l+1 AMOUNT PAID
/PEN PAID (-)
1,052.63 20,000.00
3.83- 9,554.10
TOTAL TAX CREDIT 30,602.90
BALANCE OF TAX DUE 237.86CR
INTEREST AND PEN. .00
TOTAL DUE 237.86CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV-1470 EX 16-H61
`'
w~~~-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
DECEDENT'S NAME
REVIEWED BY
ITEM
SCHEDULE NO.
E8-H
Regina M. Magel
Sheila Megonnell
ROW
INHERITANCE TAX
EXPLANATION
OF CHANGES
FILE NUMBER
2102-0983
EXPLANATION OF CHANGES
101
Page 1
Changes made to Schedules "E" and "H" per letter dated 07-10-2003 from the
correspondent requesting these changes be made to the decedent's return.
i
~~ ~~.
r.~
PLEASE FILE THIS REPORT WITHIN TWO YEARS OF DATE OF DEATH REGARDLESS OF
THE STATUS OF THE ESTATE. IF ESTATE IS NOT COMPLETED, FILE FORM 6.12 YEARLY
UNTIL COMPLETION.
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death
Will No.:
Regina M. Magel
September 27, 2002
21-02-0983
Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with
respect to completion of the administration of the above-captioned estate:
State whether administration of the estate is complete: Yes
2. If the answer is No, state when the personal representative reasonably believes that~the
administration will be complete: N/A
If the answer to No. 1 is yes, state the following:
A. Did the personal representative file a final account with the court? No
B. The separate Orphans' Court No. (if any) for the personal representative's
account is: None
C. Did the personal representative state an account informally to the parties in
interest? Yes
D. Copies of receipts, releases, joinders and approvals of formal or informal
accounts may be filed with the Clerk of Orphans' Court and may be attached to
this report.
Date: October 6 , 2003
Craig .Hatch, Esquire
PA I. . # 76361
GATES, HALBRUNER & HATCH, P.C.
1013 Mumma Road, Suite 100
Lemoyne, PA 17043
(717) 731-9600
Capacity: Counsel for Personal Representative
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28D601
HARRISBURG, PA 17128-0601
CRAIG A HATCH ESQ
GATES ETAL
1013 MUMMA RD STE 100
LEMOYNE PA 17.043
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP (O1-OS)
DATE 09-15-2003
ESTATE OF MAGEL REGINA M
DATE OF DEATH 09-27-2002
FILE NUMBER 21 02-0983
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment.
RETAIN LOWER PORTION FOR YOUR RECORDS --_~______________________
CUT ALONG THIS LINE ------------------ ***
---------------
----------
-----------------'---'------- ~** INHERITANCE TAX STATEMENT OF ACCOU
REV-1607 EX AFP (01-03)
ESTATE OF MAGEL REGINA M FILE N0. 21 02-0983 ACN 101 DATE 09-15-2003
THIS STATEMENT ITHERPRINCIPAL TAXIDUE,FAPPLICATIONTOFTALLSPAYMENTSSTTHEDCURRENT BALANCEEDANDTAIF.APPLICABLEOw
IS A SUMMARY •F
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: OS-11-2003
30,365.04
PRINCIPAL TAX DUE:........... ................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
CD002001 1,052.63 20,000.00
12-27-2002 3.83- 9,554.10
06-30-2003 CD002753 00 237.86-
08-27-2003 REFUND
TOTAL TAX CREDIT 30,365.04
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
~ IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS TNAN S1,
NO PAYMENT IS REQUIRED.
.%
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
_ ___...... ~.~~ ocuCDCF sTDE OF THIS FORM FOR INSTRUCTIONS. )