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12-15-14 (2)
REV-1500 EX (02-11)(FI) 1505613140 OI=GlCiAi_USE ONLY PA Department of Revenue CountyCade Year File Number Bureau of Individual Taxes PO BOX 280601 INHERITANCE TAX RETURN Harrisburg,PA 17128-0601 RESIDENT DECEDENT 2 1 1 4 0 2 5 7 ENTER DECEDENT INFORMATION BELOW 0 3 1 0 2 0 1 4 0 8 1 0 1 9 3 0 Decedent's Last Name Suffix Decedent's First Name MI M A N S F I E L D M A R I E M (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 0 1.Original Return 2.Supplemental Return 3.Remainder Return(Date of Death Prior to 12-13-82) ❑ 4.Limited Estate 4a.Future Interest Compromise(date of 5.Federal Estate Tax Return Required death after 12-12-82) 0 6.Decedent Died Testate 7.Decedent Maintained a Living Trust 0 • 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) F] 9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death ❑ 11.Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number S T E V E N W F A H N E S T 0 C K C P A 7 1 7 7 3 7 5 4 6 6 REGISTER OF WILLS USE ONLY First Line of Address 1 5 1 3 C E D A R C L I F F D R I V E c-> c� Second Line of Address Q . City or Post Office State ZIP Code DATIiIII10 _ f T7 C A M P H I L L P A 1 7 0 1 1 rz:) = 4 r5 Correspondent's e-mail address: Steye@fahnestockcpa.COm by C, Under.penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the gest of my knowNot edge andel p"eTn it is tr ,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any k o ledg" SIG TUR:�� S�PONSIIBLEILING RETURN DAT I►t -•-- DRESS 1402 RAVEN KILL RO D MECHANICSBURG PA 17055 SIGNA ~F PREPQEaJJHER THAN REPRESENTATIVE DA LSA ,PORESS ol 1513 CEDAR CLIFF DRIVE CAMP HILL PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 L 1505610140 1505610140 1505610240 REV-1500 EX(FI) RECAPITULATION 1. Real Estate(Schedule A) ........................................... 1. 0 . 0 0 2. Stocks and Bonds(Schedule B) ...................................... 2. 1 1 9 2 . 8 0 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C) ..... 3. 4. Mortgages and Notes Receivable(Schedule D) .......................... 4. 5. Cash,Bank Deposits and Miscellaneous Personal Property(Schedule E) ....... 5. 3 5 9 8 7 . 2 2 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested ....... 6. 8 0 1 6 0 • 3 2 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested ....... 7. 3 1 4 2 4 9 7 . 1 2 8. Total Gross Assets(total Lines 1 through 7) ........................... 8. 3 2 5 9 8 3 7 . 4 6 9. Funeral Expenses and Administrative Costs(Schedule H) .................. 9. 2 7 9 0 2 . 4 6 10. Debts of Decedent,Mortgage Liabilities,and Liens Schedule I 10. 5 8 8 5 . 3 4 11. Total Deductions(total Lines 9 and 10) ............................... 11. 3 3 7 8 7 . 8 0 12. Net Value of Estate(Line 8 minus Line 11) ............................ 12. 3 2 2 6 0 4 9 . 6 6 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) ...................... 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) ....................... 14. 3 2 2 6 0 4 9 . 6 6 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X .045 3 2 2 6 0 4 9 . 6 6 16. 1 4 5 1 7 2 . 2 3 17. Amount of Line 14 taxable at sibling rate X.12 0 . 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15 0 . 0 0 18. 0 . 0 0 19. TAX DUE ...................................................... 19. 1 4 5 1 7 2 . 2 3 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REW1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 14 0257 DECEDENT'S NAME MARIE M. MANSFIELD STREET ADDRESS 4201 GETTYSBURG ROAD CITY STATE ZIP CAMP HILL I PA 117011 Tax Payments and Credits: I. Tax Due(Page 2,Line 19) (1) 145,172.23 2. Credits/Payments A.Prior Payments 130,000.00 B.Discount 6,841.90 Total Credits(A+B) (2) 136,841.90 3. Interest (3) 4. If Line 2 is greater than Line 1+Line 3,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1+Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 8,330.33 Make check payable to: REGISTER OF WILLS, AGENT &"SY,St.� PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred...................................................................... ❑ ❑X b. retain the right to designate who shall use the property transferred or its income ............................... ❑ n c. retain a reversionary interest.................................................................................................. ❑ IXI 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?..................................................................................... ❑X El3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... ❑X ❑ 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation7............................................................................................. ❑X ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent,an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in p2 P.S.§9116(x)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1503 EX+(8-12) pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIE M. MANSFIELD 21 14 0257 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 160 SHARES OF P&F INDUSTRIES INC COMMON STOCK 1,192.80 DOD VALUE $7.455 PER SHARE TOTAL(Also enter on Line 2,Recapitulation) $ 1,192.80 If more space is needed,insert additional sheets of the same size REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: MARIE M. MANSFIELD 21 14 0257 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PERSONAL PROPERTY, FURNITURE ETC 5,000.00 2. 2013 HONDA ODYSSEY MINIVAN 27,500.00 VALUED AT SALE PRICE 3. INSURANCE REFUND 501.00 4. ERIE INSURANCE AUTO INSURANCE REFUND 567.00 5. HONDA CARE REFUND -VAN 929.95 6. NFS LLC DIVIDEND CHECK DATED 3/7/14, RECEIVED AND DEPOSITED 474.94 AFTER DATE OF DEATH 7. EDWARD JONES DIVIDEND CHECK DATED 3/6/14, RECEIVED AND DEPOSITED 1,014.33 AFTER DATE OF DEATH TOTAL(Also enter on Line 5,Recapitulation) $ 35,987.22 If more space is needed,use additional sheets of paper of the same size. REV-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARIE M. MANSFIELD 21 14 0257 If an asset was made jointly owned within one year of the decedent's date of death,it must be reported on Schedule G. SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A.SHARON M BARBARETTA 690 LYNES RD DAUGHTER DILLSBURG PA 17019 B.WAYNE A MANSFIELD 1444 BRANDTON ROAD SON MECHANICSBURG PA 17055 C.STEVEN R MANSFIELD 1402 RAVEN HILL ROAD SON MECHANICSBURG PA 17055 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECEDENT'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 2012 WELLS FARGO SAVINGS ACCOUNT NUMBER 3,406.48 50. 1,703.24 8814185693 OWNED JOINTLY WITH SHARON BARBARETTA 2. A 2010 WELLS FARGO ACCOUNT NUMBER 3866-2327 121,944.61 50. 60,972.31 OWNED JOINTLY WITH SHARON BARBARETTA 3. B,C,D 2010 SUSQUEHANNA VALLEY FCU REGULAR SHARE 22.97 20. 4.59 ACCOUNT 12844 OWNED JOINTLY WITH SHARON WAYNE, STEVEN AND MICHAEL MANSFIELD 4. ABCD 2010 SUSQUEHANNA VALLEY FCU MONEY MARKET 2,883.40 20. 576.68 ACCOUNT 12844 OWNED JOINTLY WITH SHARON BARBARETTA AND WAYNE, STEVEN, MICHAEL 5. B 2002 SUSQUEHANNA VALLEY FCU CD 9970 OWNED 11,268.99 50. 5,634.50 JOINTLY WITH WAYNE A MANSFIELD 6. D 2002 SUSQUEHANNA VALLEY FCU CD 9971 OWNED 11,268.99 50. 5,634.50 JOINTLY WITH MICHAEL L MANSFIELD 7. C 2002 SUSQUEHANNA VALLEY FCU CD 9969 OWNED 11,268.99 50. 5,634.50 JOINTLY WITH STEVEN MANSFIELD 0.00 0.00 TOTAL(Also enter on Line 6,Recapitulation) $ 80,160.32 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIE M. MANSFIELD 21 14 0257 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes. DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF PPPuc?sLQ VALUE 1. SANTANDER SECURITIES ACCOUNT NUMBER 12,368.86 100.00 12,368.86 7417410148313, TOD TO WAYNE AND STEVEN MANSFIELD 2. EDWARD JONES ACCOUNT NUMBER 616-13086 704,044.88 100.00 704,044.88 TOD TO SHARON BARBARETTA AND WAYNE, STEVEN AND MICHAEL MANSFIELD 3. MERRILL LYNCH ACCOUNT NUMBER 872-13037 207,366.62 100.00 207,366.62 TOD TO SHARON BARBARETTA AND WAYNE, STEVEN AND MICHAEL MANSFIELD 4. PNC INVESTMENT ACCOUNT NUMBER 004-962171 492,402.46 100.00 492,402.46 OWNED BY MANSFIELD TRUST A SEE ATTACHED INFORMATION 5. SUSQUEHANNA VALLEY FCU ACCOUNT NUMBER 216,976.15 100.00 216,976.15 14758 OWNED BY MANSFIELD TRUST A SEE ATTACHED INFORMATION 6. MERRILL LYNCH ACCOUNT NUMBER 872-13041 195,637.53 100.00 195,637.53 OWNED BY MANSFIELD TRUST A 7. EDWARD JONES IRA ACCOUNT NUMBER 188,283.12 100.00 188,283.12 616-95452-1-4. BENEFICIARIES ARE SHARON BARBARE WAYNE, STEVEN AND MICHAEL MANSFIELD 8. COMMERCIAL BUILDING 4201 GETTYSBURG ROAD 1,000,000.00 100.00 1,000,000.00 CAMP HILL PA. OWNED BY MANSFIELD TRUST A SEE ATTACHED APPRAISAL 9. GIFT TO STEVEN MANSFIELD, JANUARY 2014 14,000.00 100.00 3,000.00 11,000.00 10. LAND AND CABIN CLINTON COUNTY PA 50% INTEREST 58,406.00 50.00 29,203.00 OWNED BY GEORGE I MANSFIELD TRUST A 11. 1105 PRIMROSE AVE CAMP HILL PA 50% INTEREST 170,429.00 50.00 85,214.50 OWNED BY GEORGE I MANSFIELD TRUST A TOTAL (Also enter on Line 7,Recapitulation) $ 3,142,497.12 If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL L EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIE M. MANSFIELD 21 14 0257 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MALPE=I FUNERAL HOME 11,303.45 2. GINGRICH MEMORIALS 165.00 3. AMERICAN LEGION- FUNERAL LUNCHEON 2,184.72 4. SLATE HILL CEMETERY 995.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) Street Address City State ZIP Years)Commission Paid: 2. Attorney Fees: SCOTT M DINNER ESQUIRE 4,680.00 3, Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: CUMBERLAND COUNTY REGISTER OF WILLS 338.50 5 Accountant Fees: STEVEN W FAHNESTOCK CPA 3,850.00 6. Tax Return Preparer Fees: STEVEN W FAHNESTOCK CPA 945.00 7. 7. ERIE INSURANCE -VAN 787.00 8. BANK CHARGE -CHECKS 19.03 9. US TREASURY-2013 TAX BALANCE DUE 150.00 10. VAN INSPECTION 84.76 11. RSR REAL ESTATE - COMMERCIAL PROPERTY APPRAISAL 2,400.00 TOTAL(Also enter on Line 9,Recapitulation) $ 27,902.46 If more space is needed,use additional sheets of paper of the same size. REV-1512 EX+(12-12) pennsylvania SCHEDULE I DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES& LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER MARIE M. MANSFIELD 21 14 0257 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. VERIZON - PHONE BILL 40.82 2. COMCAST CABLE BILL 20.69 3. PA AMERICAN WATER COMPANY 330.78 4. HOME INSTEAD- HOME HEALTH CARE 4,543.88 5. WASTE MANAGEMENT 321.16 6. HOLY SPIRIT HOSPITAL 297.50 7. QUANTUM IMAGING 9.14 8. HOLY SPIRIT PHYSICIAN SERVICES 114.33 9. CENTER FOR KIDNEY DISEASE 207.04 TOTAL(Also enter on Line 10,Recapitulation) $ 5,885.34 If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: MARIE M. MANSFIELD 21 14 0257 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. SHARON M BARBARETTA Lineal 842,701.00 690 LYNES RD DILLSBURG PA 17019 2. WAYNE A MANSFIELD Lineal 791,844.36 1444 BRANDTON ROAD MECHANICSBURG PA 17055 3. STEVEN R MANSFIELD Lineal 799,659.94 1402 RAVEN HILL ROAD MECHANICSBURG PA 17055 4. MICHAEL L MANSFIELD Lineal 791,844.36 1408 RAVEN HILL ROAD MECHANICSBURG PA 17055 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II, NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: 1. B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ If more space is needed,use additional sheets of paper of the same size. REV-1500 Discount, Interest and Penalty Worksheet Discount Calculation Total Amount Paid within three calendar months of the decedent's date of death: 130.000.00 Discount: 6,841.90 Interest Table Year Days Delinquent Balance Due Interest this time period this year this period Before 1981 1982 1983 1984 1985 1986 1987 1988 through 1991 1992 1993 through 1994 1995 through 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 through 2014 TOTALS Penalty Calculation If the decedent's date of death was on or before March 31, 1993, insert the applicable amount: Total Balance Due on January 17, 1996: Penalty: Continuation of REV-1500 Inheritance Tax Return Resident Decedent MARIE M. MANSFIELD 21 14 0257 Decedents Name Page 1 File Number Schedule F-1 -Jointly Owned Property SURVIVING JOINT TENANT(S)NAME(S) ADDRESS RELATIONSHIP TO DECEDENT D.MICHAEL L MANSFIELD 1408 RAVEN HILL ROAD SON MECHANICSBURG PA 17055 E. ril -T -will 7a (11v tamen Cn o o b u O Vii. . z } O OF o MARIE M. MANSFIELD I , MARIE M. MANSFIELD, of Lower Allen Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament , hereby revoking all Wills and Codicils by me at any time made . ITEM I : I direct that all inheritance and estate taxes becoming due by reason of my death, whether such taxes may be 'payable by my estate or by any recipient of any property, shall be paid by the Executor out of the property passing under ITEM IV of this Will, as an Expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid , even though on proceeds of insurance or other property not passing under this Will. ITEM II : I direct the Executor to pay the expenses of my last illness and funeral expenses from the property passing under this Will as an expense and cost of administration of my estate . ITEM III : If I predecease my husband , GEORGE I . MANSFIELD, I give and bequeath to him absolutely and in fee simple all of my household furniture and. furnishings , books , pictures , jewelry, silverware , automobiles , wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. If I do not predecease my said husband , I make said bequest to my children Page 1 living at the time of my death, to be divided among them as they shall agree . Should there be no agreement , such property shall be divided among them by the Executor in as nearly equal portions as is deemed practical in the sole discretion of the Executor , having due regard to the personal preferences of such children. ITEM IV: I give, devise and bequeath all the rest , residue and remainder of my estate, not disposed of in the preceding portions of this Will, to my husband, GEORGE I . MANSFIELD, as Trustee (hereinafter referred to as "Trustee") , IN TRUST NEVERTHELESS , to be further divided into two parts , each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust All and "Trust B" . "Trust All : There shall be placed in ".Trust A'.' that fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the unified credit and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax and of which the denominator shall be the value of my residuary estate . For purposes of establishing such fraction, the values finally fixed in the Federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction Page 2 may be zero (0) , in which case no property shall pass under "Trust All and that said numerator may be affected by the action of the Executor in exercising certain tax elections . "Trust B11 : The balance of my residuary estate not placed in "Trust All shall be placed into "Trust B11 to be held , administered and distributed in accordance with ITEM VI of this Will . ITEM V: The following provisions shall apply to "Trust All: (a) The Trustee shall, pay the net income arising from the principal of this Trust in quarterly installments to my husband, GEORGE I . MANSFIELD, during his lifetime. (b) During the lifetime of my said husband, the Trustee shall pay to or for the benefit of my said husband so much of the principal of this Trust as may be necessary, in the sole discretion of the Trustee , for the proper support, maintenance and medical care of my said husband . (c) Upon the death of husband , or upon my death if he predeceases me, the then remaining principal shall be divided into as many equal shares as there are then living children of mine and then deceased children of mine represented by then living issue. The Trustee shall pay one such share to each of my then living children and shall hold one such share as a separate Trust for the benefit of the issue of each such then deceased child , per stirpes . All of such Page 3 children as are living at the time of distribution must agree on the division of assets among them. If they are unable to reach agreement , they shall refer the matter to a qualified arbitrator who shall make such determination. (d) In each Trust established for the benefit of the issue of a deceased child of mine, the Trustee shall quarterly pay the net income to or for the benefit of the issue of such deceased child , per stirpes , living at each time of quarterly distribution; as soon as any one of said issue attains the age of twenty-one (21) years , and in no event later than twenty (20) years following the death of the survivor of my husband and me, the Trustee shall .pay over all of the then assets in the Trust to the then living issue of my deceased child , per stirpes : (e) If at any time before final distribution of the assets of any of the Trusts established for issue of deceased children, there are no living beneficiaries of said Trust, the Trust shall terminate , and its assets shall be distributed to my then living children and issue of deceased children, per stirpes . The share payable to the issue of deceased children hereunder shall continue to be held in trust for the benefit of said issue in accordance with the provisions of subparagraph (d) , provided , that if any of the Trusts herein created for the benefit of issue of deceased children have been terminated by the payment of its principal to its beneficiaries , the beneficiaries who received payment of the principal of that Trust shall collectively be considered an "existent Trust" for the purposes of Page 4 ; ' this paragraph, and one equal share shall be paid directly to such beneficiaries in the same proportion by which they received the principal of the Trust , or , if any such beneficiary is deceased , the share of such deceased beneficiary shall be paid to the issue of such beneficiary, per stirpes . ITEM VI : The following provisions shall apply to "Trust B" : (a) Trustee shall have, hold , manage, invest and reinvest the assets of this Trust , collect the income and beginning at my death pay over the net income in quarterly installments to my husband , GEORGE I . MANSFIELD, .during his lifetime . The Trustee shall also, from time to time, pay to my husband such amounts of principal of this Trust as the Trustee deems necessary for the proper support, maintenance and medical care of my husband . (b) Upon the death of my husband , the Trustee shall pay all accrued income and all income accumulated but undistributed to the estate of my deceased husband and shall thereafter transfer the then remaining principal of this Trust to "Trust All to be held , administered and distributed in accordance with the provisions of ITEM V of this Will . (c) If my husband should not survive me , then the provisions of "Trust B" shall be void and the part of my estate which would have constituted "Trust B" shall be added to "Trust All to be disposed of in accordance with ITEM V of this Will . Page 5 (d) The Executor shall be authorized in the Executor ' s sole , exclusive and unrestricted discretion to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code of 1986 as amended , or any corresponding provision of the Federal estate law) , to qualify all , none or a fraction of "Trust B" for the Federal estatetax marital deduction. The decision of the Executor with respect to the exercise of the election shall be final and conclusive upon all persons whose interests in my estate are directly or indirectly affected by the election. Only property which is fully eligible for the marital deduction under Federal estate tax law shall be assigned to this Trust . Notwithstanding anything to the contrary contained in this will, the Trustee of this Trust shall not retain beyond a reasonable time any property which may at any time be or become unproductive, nor shall Trustee invest in unproductive property. Notwithstanding the provisions of subparagraph (b) of this Item, the Trustee shall pay to the Executor of my husband ' s estate , out of the principal of this Trust upon the death of my husband , an amount equal to the estate, inheritance, transfer , succession and other death taxes ("death taxes") , Federal , state and other , payable by reason of the inclusion of the value of Trust property in my husband ' s estate . Such payment shall be equal to the amount by which (1) the total of such death taxes paid by my husband ' s estate exceeds (2) the total of such death taxes which would have been payable if the value of the Trust property had not been included in his estate . The determination by my husband ' s Executor of the amount payable hereunder shall be final . I direct the Trustee to pay such amount promptly upon written ;1f Page 6 � j' - request of my husband ' s Executor . The final determination of the amount due hereunder shall be based upon the value as finally determined for Federal estate tax purposes in my husband ' s estate. After payment. of the amount finally determined to be due hereunder , the Trustee shall be discharged from any further liability with respect to such payment. My husband may waive his estate ' s right to payment under this subparagraph by Will, executed after my death, in which he specifically refers to the right to payment hereunder given to his estate. ITEM VII : No part of the income or principal of the property held under any Trust created by this Will shall be subject to attachment , levy or seizure by any creditor , spouse, assignee or trustee or receiver in bankruptcy of any beneficiary. prior to his or her actual receipt thereof . The Trustee shall pay over the net income and the principal to the parties herein designated , as their interests may appear , without regard to any attempted anticipation, pledging or assignment by any beneficiary under a Trust, and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. ITEM VIII : In the settlement of my estate and during the continuance of the foregoing Trusts , the Executor and the Trustee shall possess , among others , the following powers : (a) To retain any investments I may have at my death, including specifically those consisting of stock of any bank even if I have named such bank as the Executor or Trustee herein, so long as the Executor or Trustee may deem it advisable to my estate so to do. Page 7 A", (b) To vary investments , when deemed desirable by the Executor or Trustee , and to invest in such bonds , stocks , notes , real estate mortgages or other securities or in such other property, real or personal , as they shall deem wise , without being restricted to so—called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries . (c) In order to effect a division of the principal of a Trust or for any other purpose, including any final distribution of a Trust , the Executor or Trustee is authorized to make said divisions or distributions of the personalty and realty, partly or wholly in kind , and to allocate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of any share is not affected by such division, distribution or allocation in kind . Should it appear desirable to. partition any real estate, the Executor or Trustee is authorized to make , join in and consummate partitions of lands , voluntarily or involuntarily, including giving of mutual deeds , recognizances or other obligations , with as wide powers as an individual owner in fee simple . (d) To sell either at public or private sale and upon such terms and conditions as the Executor or Trustee may deem advantageous to the estate or Trust , any or all real or personal estate or interest therein owned by the estate or Trust severally or in conjunction with other persons or acquired after my death by the Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other Page . 8 Ii' , y instruments to the purchaser or purchasers , conveying a fee simple title, free and clear of all trust and without obligation or liability of the purchaser or purchasers to see to the application of the purchase money or to make inquiry into the validity of said sale or sales ; also, to make, execute , acknowledge and deliver any and all deeds , assignments , options or other writings which may be necessary or desirable in carrying out any of the powers conferred upon the Executor or Trustee in this paragraph or elsewhere in my Will. (e). To mortgage real estate, and to make leases of real estate. (f) To borrow money from any party, including the Executor or Trustee, to pay, indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes , and to assign and pledge assets of my estate therefor . Provided , however , that this paragraph shall not authorize borrowing from "Trust B11 . (g) To pay all costs , taxes, expenses and charges in connection with the administration of my estate or a Trust . If any estate or inheritance taxes are payable from assets received by the Trustee, such taxes shall be paid from the assets constituting "Trust All . (h) To make distributions of income and of principal to the proper beneficiaries thereof , during the administration of my estate, with or without court order , in such manner and in such amounts as my Executor deems prudent and appropriate . Page 9, _4n (i) To vote any shares of stock which form a part of the estate or Trust, and otherwise to exercise all the powers incident to the ownership of such stock. (j ) In the discretion of the Executor or Trustee, to unite with other owners of similar property in carrying out any plans for the reorganization of any corporation or company whose securities form a part of the estate . (k) To disclaim any interest in property which would devolve to me or my estate by whatever means , including but not limited to the following means : as beneficiary under a will, as an appointee under the exercise of a power of appointment , as a person entitled to take by intestacy, as 'a donee of an -inter vivos transfer , and as a donee under a third-party beneficiary contract . (1) To do all other acts in their judgment deemed necessary or desirable for the proper and advantageous management, investment and distribution of the estate or Trust . ITEM IX: Whenever and as often as any beneficiary hereunder, to whom payments of income or principal are herein directed to be made , shall be under legal disability, or , in the sole judgment of the Trustee , shall otherwise be unable to apply such payments to his own or her. own best interests and advantages , the Trustee may make all or any portion of such payments in any one or more of the following ways : (a) Directly to such beneficiary; Page 10 (b) To the Legal Guardian or Conservator of such beneficiary; (c) To a relative of such beneficiary, to be expended by such relative for the benefit of such beneficiary; or (d) By itself expending same for the benefit of said beneficiary. Provided , however , that this power shall not apply to "Trust B" . ITEM X: In the event that there should be established in the Last Will and Testament of my husband, GEORGE I . MANSFIELD, Trusts similar to the Trusts herein established for the benefit of my issue, the Trustee of each of said Trusts created in this Will shall have the right of merging it with the similar Trust for the same beneficiaries created in the Will of my husband, and operating each of said merged Trusts as a single Trust . ITEM XI : Any person who shall have died at the same time as I shall. have , or in a common disaster with me , or under such circumstances that the order of our deaths cannot be established by proof , or within thirty (30) days of my death, shall be deemed to have predeceased me . ITEM XII : I hereby nominate , constitute and appoint my husband, GEORGE I . MANSFIELD, to be the Executor . In the event of his death or his inability or refusal to serve, I nominate , constitute and appoint SHARON M. BARBARETTA and STEVEN R. MANSFIELD, to serve in his stead as Executor or Trustee , or both. In the event of the death, inability or refusal of all of the above-referenced individuals to serve , I Page 11i P nominate, .constitute and appoint first my son, WAYNE A. MANSFIELD, to serve as Executor or Trustee , or both, and second my son, MICHAEL L. MANSFIELD, to serve as Executor or Trustee , or both. The Executor and Trustee are specifically relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this , my Last Will and Testament , consisting of this and the preceding eleven (11) pages , at the end of each page of which I have also set my initials for greater security and better identification this 1 }. day of ✓�i lt: •L `;✓`� ✓�� �a�� ,.;'.r,,f�;r; _ (SEAL) MARIE M. MANSFIELD r` We, the undersigned , hereby certify that the foregoing Will was signed , sealed, published and declared by the above- named Testatrix as and for her Last Will and Testament, in the presence of us , who, at her request and in her presence and in the presence of each other , have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof , the said Testatrix was of sound and dispos ' g mind and memory. (SEAL) Residing at 221 '`- •°f• (SEAL) Residing at/ (SEAL) Residing at ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA ) SS : COUNTY OF !t�: . ,Lt ! t •L ) I , MARIE M. MANSFIELD, Testatrix, whose name is signed to the attached or foregoing instrument , having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament ; that I signed it willingly; anal that I signed it as my free and voluntary act for the purposes therein expressed . Nth (SEAL) MARIE M. MANSFIELD."" Sworn to and subscribed before me this ..l, -' . day of '., ! c. .t1..2.tj 19� . I Notary Public 1 1 My Commission Expires : (SEAL) Notarial Seat Janet M.Howell Notary PubiiC Harmourg.Dauphin county My Commission Expires Nov.29,1993 Niernte.,Pe.nnsyManiaAssociation of Notaries AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS : COUNTY OF We , r and vr' the Witnesses whose names are signed to-)the attac�ed or' foregoing instrument , being duly qualified according to law, do depose and say that we were present and saw Testatrix-, MARIE M. MANSFIELD, sign and execute the instrument as her Last Will and Testament ; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed ; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses ; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age , of :.sound mind anunderno constraint or undue influence . ? A r Witness won6ss W i t n e'f.s- Sworn to and subscribed bef orp me this day of Y"y Notary Public ji-./fly Commission Expires : (SEAL) Noranal Seal Janet M.Howell Notary Pubic Harrisburg,Dauphin County My rornmission Expires Nov.29,1993 Member,Pennso/ania Asx- aation of Notaries 12/3/2014 P&F Industries,Inc.:NASDAQ:PFIN historical prices-Google Finance Search Finance +Steven Finance P&F Industries, Inc. (NASDAQ:PFIN) Add to portfolio Company Summary Daily prices IMar 10,2014 -I-[Mar 10,204, _.� update. Historical chart News _.. _ -- --- ---- .. - -- - --——-—---- ---- e Related companies Date Open High Low Close Volume Historical prices Mar 10,2014 7.41 7.50 7.41 7.43 7,900 7.43 Financials Showrows: 30 • 1-1 oft rows j Markets - -7.43 News j Portfolios Stock screener ____._-__. - ....__._... ._...__.-. .... ......7.43 Google Domestic Trends Recent Quotes(180 Mar 10,2014 Mar 10,2014 days) chg I% Export PFIN 8.05 -0.050 HSY 99.72 -0.750 Download to spreadsheet PPL 35.95 +0.070 WOBDX 11.74 -0.030 Create portfolio from quotes Google Finance Beta available in:Hong Kong-Canada-U.S.-China-U.K. Information is provided"as is"and solely for informational purposes,not for trading purposes or advice, and may be delayed. To see all exchange delays,please see disclaimer. ©2014 Google-Google Home-Blog-Help-Report a Problem-Privacy Policy-Terms of Service hftps://www.google.comtrinancethistorical?cid=422432&startdate=Mar+10%2C+2014&eriddate=Mar+10%2C+2014&ntun=30&ei=W1N VJDIIsSn8gaFiIDICg 1/7 BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax 3 � pennsyLvania PO BOX 280601 HARRISBURG PA 17128-0601 Information NoticeDEPARTMENT OF REVENUE —'-- REV-1543 E%DocEXEL(08-12) And Taxpayer Response FILE NO.2114-0257 ACN 14119412 DATE 04-14-2014 Type of Account Estate of MARIE M MANSFIELD Savings Checking Date of Death 03-10-2014 Trust SHARON M BARBARETTA County CUMBERLAND Certificate 4201 GETTYSBURG RD CAMP HILL PA 17011-6670 WELLS FARGO provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.8814185693 Date Established 04-24-2012 REGISTER OF WILLS Account Balance $3,406.48 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013 Amount Subject to Tax $1,703.24 Tax Rate X 0.150 Potential Tax Due $255.49 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A ❑No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. B [—]The information is The above information is correct,no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C F—]The tax rate is incorrect. 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right, and complete Part ❑ 12% 1 am a sibling of the deceased. 3 on reverse.) 15% All other relationships (including none). D F—]Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax nheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. SNAPSHOT Page 1 of 6 MARIE M MANSFIELD & m ® - SHARON M BARBARETTA JT WROS FEBRUARY 1 -FEBRUARY 28, 2014 ACCOUNT NUMBER: 3866-2327 Progress summary THIS PERIOD THIS YEAR As a Wells Fargo Advisors Client, you can easily simplify your finances by combining all Opening value $119,692.02 $121,822.42 your investing and banking into a single, easy-to-manage relationship. By upgrading to the Cash deposited 0.00 0.00 Command Asset Program, you'll have access to many more features and benefits to help Securities deposited 0.00 0.00 you manage your finances. You'll see all your investing and banking activity on one Cash withdrawn 0.00 0.00 comprehensive monthly statement. It's as simple as talking with Your Financial Advisor. Securities withdrawn 0.00 0.00 Ask them today about the Command Asset Program. Income earned 220.57 295.02 Change in value 2,032.02 -172.83 Closing value $121,944.61 $121,944.61 Portfolio summary PREVIOUS CURRENT ESTIMATED ASSET TYPE VALUE ON JAN 31 % VALUE ON FEB 28 % ANN. INCOME ASSETS Cash and sweep balances 0.00 0.00 0.00 0.00 0 Stocks, options &ETFs 0.00 0.00 0.00 0.00 0 Fixed income securities 50,176.00 41.92 50,206.50 41.17 837 Mutual funds 39,965.48 33.39 40,779.30 33.44 1,328 Unit investment trusts 29,550.54 24.69 30,958.81 25.39 648 Asset value $119,692.02 100% $121,944.61 100% $2,813 SNAPSHOT 020 L4 L45S SUSQUEHANNA VALLEY F. C. U. 3850 HARTZDALE DRIVE Member#: 12844 CAMP HILL, PA 17011-7809 (717) -737-4152 Statement Date: 03/31/2014 Page#: 1 Mail Code: Web Code: Print Marie M. Mansfield 4201 Gettysburg Road Camp Hill, PA 17011-6616 Tran Eff Transaction Tran Fee Finance Loan Date Date Description Amount Amount Charge Principal Balance ----- ----- ------------------------------ ----------- -------- --------- ---------- ----------- 03/01 Type: 00 - REGULAR SHARES - 00 PREVIOUS BALANCE 22.97 Joint with: 03/21 03/21 Withdrawal to close account 22.97- .00 03/21 03/21 Close a member .00 .00 03/31 NEW BALANCE .00 03/01 Type: 35 - MONEY MARKET ACCOUNT - 35 . PREVIOUS BALANCE 2883.40 Joint with: 03/21 03/21 Dividend Credit .03 2883.43 03/21 03/21 Withdrawal to close account 2883.43- .00 03/31 NEW BALANCE .00 03/01 Type: 5ycd - 9969 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 11268.99 Joint with: 03/21 03/21 Dividend Credit 16.80 11285.79 03/21 03/21 Acct Closure 11285.79- .00 03/31 NEW BALANCE .00 Maturity Date: 10/07/2014 Dividend Rate: 2.720% APY: 2.754% 03/01 Type: 5ycd - 9970 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 11268.99 Joint with: 03/21 03/21 Dividend Credit 16.80 11285.79 03/21 03/21 Acct Closure 11285.79- .00 03/31 NEW BALANCE .00 Maturity Date: 10/07/2014 Dividend Rate: 2.720% APY: 2.754% 03/01 Type: 5ycd - 9971 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 11268.99 Joint with: 03/21 03/21 Dividend Credit 16.80 11285.79 03/21 03/21 Acct Closure 11285.79- .00 03/31 NEW BALANCE .00 Maturity Date: 10/07/2014 Dividend Rate: 2.72096 APY: 2.754% Member Year-to-Date Totals YTD Dividends: 235.08 YTD Interest: 0.00 YTD Charges: 0.00 SVFCU is sponsoring a food drive benefiting the Ecumenical Food Pantry. The Pantry provides food to over 2700 local people in need each month. Please help support this community effort by dropping off canned goods at the Camp Hill office now through December Susquehanna Valley FCU 8850 Hartzdale Drive Camp Hill, PA 17011-7809 L � BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance TaxpennSytvanla PO BOX 280601 HARRISBURG PA 17128-0601 Information Notice - DEPARTMENT OF REVENUE REV-1543A EX DocEXE[ (08-12) And Taxpayer Response FILE NO.2114-0257 ACN 14502800 DATE 05-07-2014 Type of Account Estate of MARIE M MANSFIELD Security X SEC Acct Date of Death 03-10-2014 Stock WAYNE A MANSFIELD County CUMBERLAND Bonds 1444 BRANDTON RD MECHANICSBURG PA 17055-6740 SANTANDER SECURITIES provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Remit Payment and Forms to: Account No.7417410148313 Date Established REGISTER OF WILLS Account Balance $12,368.86 1 COURTHOUSE SQUARE CARLISLE PA 17013 Percent Taxable X 50 Amount Subject to Tax $6,184.43 Tax Rate X 0.045 Potential Tax Due $278.30 NOTE*: If tax payments are made within three months of the decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95) $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PARTi Step 1 : Please check the appropriate boxes below. 1 A F-]No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. BF-1 The information is The above information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C The tax rate is incorrect. 4.5% 1 am a lineal beneficiary(parent,child,grandchild,etc.)of the deceased. (Select correct tax rate at right,and complete Part 12% 1 am a sibling of the deceased. 3 on reverse.) ❑ 15% All other relationships (including none). DF]Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. E Asset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax L(Ninheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. BUREAU OF INDIVIDUAL TAXES Pennsylvania Inheritance Tax pennSyLVanla PO BOX 280601 HARRISBURG PA 17128-0601 Information Notice DEPARTMENT OF REVENUE And Taxpayer Response -- REV-15""EX o"EXE` `o'_'Z' FILE No.2114-0257 ACN 14502801 DATE 05-07-2014 Type of Account Estate of MARIE M MANSFIELD Security X SEC Acct Date of Death 03-10-2014 Stock STEVEN R MANSFIELD County CUMBERLAND Bonds 604 E SIMPSON ST MECHANICSBURG PA 17055-3455 SANTANDER SECURITIES provided the department with the information below indicating that at the death of the above-named decedent you were a joint owner or beneficiary of the account identified. Account No.7417410148313 Remit Payment and Forms to: Date Established REGISTER OF WILLS Account Balance $12,368.86 1 COURTHOUSE SQUARE Percent Taxable X 50 CARLISLE PA 17013.. Amount Subject to Tax $6,184.43 Tax Rate X 0.045 NOTE*: If tax payments are made within three months of the Potential Tax Due $278.30 decedent's date of death,deduct a 5 percent discount on the tax With 5%Discount(Tax x 0.95). $(see NOTE*) due. Any inheritance tax due will become delinquent nine months after the date of death. PART Step 1 : Please check the appropriate boxes below. 1 A F�No tax is due. I am the spouse of the deceased or I am the parent of a decedent who was 21 years old or younger at date of death. Proceed to Step 2 on reverse. Do not check any other boxes and disregard the amount shown above as Potential Tax Due. "-g Thb information is `Thealiove'information is correct, no deductions are being taken,and payment will be sent correct. with my response. Proceed to Step 2 on reverse. Do not check any other boxes. C F—]The tax rate is incorrect. 4.5% 1 am a lineal beneficiary(parent,child,grandchild, etc.)of the deceased. (Select correct tax rate at right,and complete Part 12% 1 am a sibling of the deceased. 3 on reverse.) 15% All other relationships(including none). D F�Changes or deductions The information above is incorrect and/or debts and deductions were paid. listed. Complete Part 2 and part 3 as appropriate on the back of this form. EAsset will be reported on The above-identified asset has been or will be reported and tax paid with the PA Inheritance Tax inheritance tax form Return filed by the estate representative. REV-1500. Proceed to Step 2 on reverse. Do not check any other boxes. Please sign and date the back of the form when finished. 4 O 9 9 W m N A } N a PREMIUM ESTATE VALUATION REPORT Prepared for: MARIE M. MANSFIELD Date: April 16, 2014 Prepared by: Jeff Zavoda Financial Advisor 717-561-2480 4400 Derry St. Harrisburg, PA 17111 wwwedwardjones.com MemberSlPC s � Edward Jones,its employees and financial advisors are not estate planners and cannot provide tax or legal advice. You should consult a qualified attorney for professional advice on your specific situation, iy1AKtNG SIN$ QF 1NVFcS T Estate Valuation Date of Death: 03/10/2014 Estate of: MARIE M. MANSFIELD Valuation Date: 03/10/2014 Account: 616-13086 Processing Date: 04/16/2014 Report Type: Date of Death Number of Securities: 8 File ID: 616-13086 Shares Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 1) 3825.082 MFS SER TR 1 (552983801) VALUE FD CL A Mutual Fund (as quoted by NASDAQ) 03/10/2014 33.51000 Daily Div. Accrual as of 03/10/2014 33.510000 734.35 128,178.50 2) 1123.571 MFS SER TR V (552981888) INTL NEW DIS A Mutual Fund (as quoted by NASDAQ) 03/10/2014 28.21000 Mkt 28.210000 31,695.94 3) 11624.483 MFS SER TR IX (55272P810) RESEARCH BD A Mutual Fund (as quoted by NASDAQ) 03/10/2014 10.78000 Mkt 10.780000 125,311.93 Daily Div. Accrual as of 03/10/2014 108.75 4) 9076.203 MFS SER TR IX (55272P208) BD FD CL A Mutual Fund (as quoted by NASDAQ) 03/10/2014 13.89000 Mkt 13.890000 126,068.46 Daily Div. Accrual as of 03/10/2014 120.04 Page 1 Disclaimer: This report was produced by Edward Jones DOD Valuation Service. This report was calculated using EstateVal, a product of Estate Valuations & Pricing Systems Inc. Please review all contents for accuracy and completeness. If you have questions, please contact Edward Jones Valuation Service at 1-888-441-5475 (Revision 7.3.1) . Estate Valuation Date of Death: 03/10/2014 Estate of: MARIE M. MANSFIELD Valuation Date: 03/10/2014 Account: 616-13086 Processing Date: 04/16/2014 Report Type: Date of Death Number of Securities: 8 File ID: 616-13086 Shares' Security Mean and/or Div and Int Security or Par Description High/Ask Low/Bid Adjustments Accruals Value 5) 963.609 MFS SER TR II (552985103) EMERGNG GRWT A Mutual Fund (as quoted by NASDAQ) 03/10/2014 67.84000 Mkt 67.840000 65,371.23 6) 1146.836 MASSACHUSETTS INVS TR (575736103) SH BEN INT A Mutual Fund (as quoted by NASDAQ) 03/10/2014 28.34000 Mkt 28.340000 32,501.33 7) 1883.872 MFS SERS TR X (55273E301) INTL VALUE A Mutual Fund (as quoted by NASDAQ) 03/10/2014 33.99000 Mkt 33.990000 64,032.81 8) 6087.342 MFS SER TR VI (552986309) UTILS FD CL A Mutual Fund (as quoted by NASDAQ) 03/10/2014 21.33000 21.330000 129,843.00 Daily Div. Accrual as of 03/10/2014 78.54 Page 2 Disclaimer: This report was produced by Edward Jones DOD Valuation Service. This report was calculated using EstateVal, a product of Estate Valuations & Pricing Systems Inc. Please review all contents for accuracy and completeness. If you have questions, please contact Edward Jones Valuation Service at 1-888-441-5475 (Revision 7.3.1) . Estate Valuation Date of Death: 03/10/2014 Estate of: MARIE M. MANSFIELD Valuation Date: 03/10/2014 Account: 616-13086 Processing Date: 04/16/2014 Report Type: Date of Death Number of Securities: 8 File ID: 616-13086 Total Value: $703,003.20 Total Accrual: $1,041.68 Total: $704,044.88 Page 3 Disclaimer: This report was produced by Edward Jones DOD Valuation Service. This report was calculated using EstateVal, a product of Estate Valuations & Pricing Systems Inc. Please review all contents for accuracy and completeness. If you have questions, please contact Edward Jones Valuation Service at 1-888-441-5475 (Revision 7.3.1) . Merrill Lynch Wealth Management Bank of America Corporation Historical Date of Death Valuation DATE OF DEATH VALUATION Values supplied by Evaluation Services Inc Date of Death 03/10/2014 Estate of MANSFIELD, MARIE Valuation Date 03/10/2014 Report Type Date-Of Death Processing Date 03/13/2014 Number of Account(s) 1 Account: 872-13037 Number of Security(s) :7 Shares Security High Ask Low I Bid Mean and/or Div and Int Security or Par Description AdjustmentsL Accruals Value 1) 25,000 PENNSYLVANIA ST HIGHER EDL FAC (70917RKE4) DT 05/22/2007 5.000% 12/0112037 NASDAQ DTD:05/22/2007 MAT: 12/01/2037 5.00% 03/10/2014 105.89600 Mkt 105.927500 26,481.88 Int: 12/01/2013 to 03/10/2014 347.22 2) . 25,000 PENNSYLVANIA ST(70.9 4PUA8) , Of 04/11/2013 4.000%64/01/200 NASDAQ DTD.` MAT:D4/01/2030 4.00% _ 03/10/2014 102.67500 Mkt 25,688 25 102.753000 Int 10/01401316.03110/2'614 40.44 Account :872-13037 Number of Security(s) :7 Shares Security High/Ask Low/Bid Mean and/or Div and Int Security or Par Description Adjustments Accruals Value 3) 30,000 POCONO MTN PA SCH DIST(7304361-91) DT 05/29/2013 3.375% 06/15/2029 NASDAQ DTD:05/29/2013 MAT:06/15/2029 3.38% 03/10/2014 91.87400 Mkt 91.981500 27,594.45 Int: 12/15/2013 to 03/10/2014 241.88 4) 35,000 PITTSTON PA AREA SCH DIST(725726KK8) DT 01/24/2012 3300% 07/15/2026 NASDAQ DTD:01/24/2012 MAT:07/15/2026 3.30% 03/10/2014 97.61700 Mkt 97.813000 34,234.55 Int:01/15/2014 to 03/10/2014 179.67 5) 2,700 BLACKROCK MUN TARGET TERM TR (09257P105) COM SHS BEN IN NYSE 03/10/2014 18.86140 18.80000 H/L 18.830700 50,842.89 6) ! 41,281 ML BANK DEPOSIT PROGRAM (990286916) . Merrill Lynch 41,281.00 7) ! 0 CASH 0.39 2 Account:872-13037 Number of Security(s) :7 Shares Security High/Ask Low/Bid Mean and/or Div and Int Security or Par Description Adjustments Accruals Value Total Value $206,123.41 Total Accrual $1,213.21 Total $207,336.62 Total Security Value : $206,123.41 Total Accruals : $1,213.21 Total Combined Value : $207,336.62 The information herein has been obtained from a source we believe to be reliable,but we do not guarantee its accuracy or completeness.Merrill Lynch does not provide tax,accounting or legal advice.Any tax statements contained herein were not intended or written to be used,and cannot be used for the purpose of avoiding U.S.,federal,state or local tax penalties.Please consult your advisor as to any tax,accounting or legal statements made herein. Disclosures: •There is NO Fee assessed to the Branch Office or Client for this service at this time. •Alternative Date of Death valuations is not available in this application.Please consult your tax advisor for assistance in obtaining this report. •Report may include trades that are not settled as of valuation date. •All security positions are based on trade date. •Money funds,money market and/or bond/fixed income mutual funds may or may not include dividendsfinterest accruals prior to month end payment. •For accounts with Credit and/or Debit card(s),the cash position may not reflect reduction for purchases of goods or services which are paid for by automatic debit on the Wednesday before the last Friday of each month. •Cash balance may not reflect outstanding checks written prior to valuation date or unsettled cash as of valuation date. •All items flagged"!"and highlighted in red reflect manually adjusted transactions(for price,shares,market value or security name)or positions with no available price. •Asset positions provided to Bank of America/Merrill Lynch from an outside financial institution(i.e.Annuities),may require the Securities Description line to be manually updated. •Fee accruals are not captured in TMA accounts. •All mortgage backed securities have the paydown factor/amortization factor automatically applied. •If the account you are valuing is a 900 series account(international),the values that you receive back will not be in USD,but rather in the currency that the account holds.Please also note that if this account is householded with USD accounts and they are valued together,you will not receive an accurate household value.Please run these accounts separately from the rest of the household. Information contained in this report is supplied by Evaluation Services Inc.Evaluation Services Inc is not affiliated with Merrill Lynch and Merrill Lynch is not responsible for the information presented.We believe this information is accurate,but accuracy and completeness are not guaranteed. Investment products provided are Merrill Lynch,Pierce,Fenner&Smith Incorporated: Are Not FDIC Insured Are Not Bank or State Guaranteed May Lose Value 3 April 24,2014 Donna Pollock donna.ollock()-pnc.com RE: 004-962171/Mansfield(Trust) Dear Donna: The value of the above-referenced account on March 10, 2014 is as follows:} { =17,j355 468 MFS'MUNICIPAL,PENNSI'LVANIA Bid_>CL A MF AX '.1 '9 96 $172,860.46 3,800.000 PNC FINL SVCS GROUP PNC 84.09 $319,542.00 $492,402.46 $ - Grand Total(Market Value+Accrued Interest) $492,402.46 Date of Death price is calculated using that days closing value. If you have any questions, please contact our Estate Resolution Desk at 800-622-7086. Sincerely, PNC Investments, LLC. Estate Resolution Desk rs The summaries, prices,quotes and/or statistics contained herein have been obtained from sources believed to be reliable but are not necessarily complete and cannot be guaranteed.They are provided for informational purposes only. Past performance does not guarantee future results. SUSQUEHANNA 385o"dale rive Statement of Accounts Q Camp Hill,PA 17011-7809 ALLEY 1 Member Number `Stat 717 ement Date Page# 737-4152 FEDERAL CREDIT UNION www.svfcu.org Where you belong. Address Service Requested GO GREEN 'LL. Sign up for eStatements! Susquehanna Valley increases eStatement adoption rates. To sign up go io www.SVFCU.org 2042000711 PRESORT 711 1 AV 0.381 P1C2<> Stay current and follow Susquehanna Valley FCU: I�11111�1'111� � 11 � 11�11'�'I�II�"'I'll'lv111+1111-1111 MANSFIELD TRUST A ® ® 66 4201 GETTYSBURG ROAD FRNT 1 to CAMP HILL PA 17011-6616 important Messages z �, �; x fi. z , tz TransectlorZ D scr� tlon �� TPart a F'In L Balani e 03/01 Type: 00 - REGULAR SHARES - 00 PREVIOUS BALANCE 3568.48 Joint with: MARIE MANSFIELD, TRUSTEE 03/13 03/13 CD Maturity Transfer Deposit 18028.72 31597.20 03/25 03/25 CD Maturity Transfer Deposit 18255.21 49852.41 03/26 03/26 CD Maturity Transfer Deposit 23378.44 73230.85 03/28 03/28 Share Withdrawal 50000.00- 23230.85 03/31 03/31 Dividend Posting .23 23231.08 ** ANNUAL PERCENTAGE YIELD EARNED: 0.01 % FOR A PERIOD OF 31 DAYS ** 03/31 NEW BALANCE 23231.08 03/01 Type: 35 - MONEY MARKET ACCOUNT - 35 PREVIOUS BALANCE 15127.34 Joint with: MARIE MANSFIELD, TRUSTEE 03/07 03/07 Deposit (Checks In (GUI)) 13500.00 28627.34 03/21 03/21 Deposit (Checks In (GUI)) 474.94 29102.28 03/31 03/31 Dividend Posting .67 29102.95 ** ANNUAL PERCENTAGE YIELD EARNED: 0.03 % FOR A PERIOD OF 31 DAYS ** 03/31 NEW BALANCE 29102.95 03/01 Type: 50 - 12303 - 6 MONTH CERTIFICATE - 50 PREVIOUS BALANC 18254.61 Joint with: MARIE MANSFIELD, TRUSTEE 03/25 03/25 Dividend Posting .60 18255.21 03/25 03/25 CD Maturity Transfer Withdrawa 18255.21- .00 03/31 NEW BALANCE .00 Maturity Date: 03/25/2014 Dividend Rate: 0.050% APY: 0.050% 03/01 Type: 50 - 12304 - 6 MONTH CERTIFICATE - 50 PREVIOUS BALANCE cf7.64D Joint with: MARIE MANSFIELD, TRUSTEE 03/26 03/26 Dividend Posting .80 23378.44 03/26 03/26 CD Maturity Transfer Withdrawa 23378.44- .00 03/31 NEW BALANCE .00 Maturity Date: 03/26/2014 Dividend Rate: 0.050% APY: 0.050% 03/01 Type: 55 - 8612 - 5 YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE18006.87 Joint with: page 1 of 4 For 24-hour automated telephone service please call us at(800)948-1454 or visit our web site at www.svfGU.COM JUSQUEHANNA camp Hill,PA 17011-7809 Number StateYttent date« ; Page# Kl . ALLEY (717)737-4152 kti to.,, ,1'4758. r 031 .2_014 _v.ti� z 33 FEDERAL CREDIT UNION www.svfcu.org Where you belong. .. ,,... Uk F bat e batg zr Tn acU n a esc pt ony A out ` `Amour Ba anee , , kap a..s u._ ._......_..-..w. ._. =.a .... 03/13 03/13 Dividend Posting 21.85 18028.72 03/13 03/13 CD Maturity Transfer Withdrawa 18028.72- .00 03/31 NEW BALANCE .00 Maturity Date: 03/13/2014 Dividend Rate: 3.690% APY: 3.753% 03/01 Type: 5ycd - 9503 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANC �233 Joint with: MARIE MANSFIELD, TRUSTEE 03/31 03/31 Dividend Posting 34.27 11746.60 03/31 NEW BALANCE 11746.60 Maturity Date: 07/27/2014 Dividend Rate: 3.445% APY: 3.500% 03/01 Type: 5ycd - 9523 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 64752.30 Joint with: MARIE MANSFIELD, TRUSTEE 03/31 03/31 Dividend Posting 189.46 64941.76 03/31 NEW BALANCE 64941.76 Maturity Date: 07/25/2014 Dividend Rate: 3.445% APY: 3.500% 03/01 Type: 5ycd - 10307 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 22140.39 Joint with: MARIE MANSFIELD, TRUSTEE 03/31 03/31 Dividend Posting 46.45 22186.84 03/31 NEW BALANCE 22186.84 Maturity Date: 01/14/2015 Dividend Rate: 2.470% APY: 2.498% 03/01 Type: 5ycd - .10594 - FIVE YEAR BUMP UP CERTIFICATE PREVI-OUS BALANCE 11010.49 Joint with: MARIE MANSFIELD, TRUSTEE 03/31 03/31 Dividend Posting 23.10 11033.59 03/31 NEW BALANCE 11033.59 Maturity Date: 04/06/2015 Dividend Rate: 2.470% APY: 2.498% 03/01 Type: 5ycd - 10768 - FIVE YEAR BUMP UP CERTIFICATE PREVIOUS BALANCE 5525.70 Joint with: MARIE MANSFIELD, TRUSTEE 03/31 03/31 Dividend Posting 12.75 5538.45 03/31 NEW BALANCE 5538.45 Maturity Date: 06/23/2015 Dividend Rate: 2.716% APY: 2.750% page 3 of 4 Merrill Lynch Wealth Management Bank of America Corporation Online at:www.mymerrill.com Account Number:872-13041. 24-Hour Assistance: (800) MERRILL MARIE M MANSFIELD TTEE U/W GEORGE I MANSFIELD Net Portfolio Value: $195,637.53 4201 GETTYSBURG RD LOT 21 Your Financial Advisor: CAMP HILL PA 17011-6664 KUHNS/STEINER TEAM 214 SENATE AVE,STE 501 CAMP HILL PA 17011 1-800-937-0735 ® MANSFIELD This account is enrolled in the Master Financial ServiceFebruary 01,2014-February 28, 2014 ASSETS February 28 January 31 CASH FLOW This Statement Year to Date Cash/Money Accounts 45,627.37 45,626.67 Opening Cash/Money Accounts $45,626.67 Fixed Income 147,941.15 146,130.35 CREDITS Equities - Funds Received - Mutual Funds - - Electronic Transfers Options - Other Credits Other - - Subtotal - Subtotal(Long Portfolio) 193,568.52 191,757.02 DEBITS Estimated Accrued Interest 2,069.01 1,593.22 Electronic Transfers TOTAL ASSETS $195,637.53 $193,350.24 Margin Interest Charged - Other Debits LIABILITIES Visa Purchases(debits) Debit Balance _ ATM/Cash Advances Short Market Value Checks Written/Bill Payment - TOTAL LIABILITIES Subtotal _ Net Cash Flow NET PORTFOLIO VALUE $195,637.53 $193,350.24 - Dividends/Interest Income 0.70 1.65 Security Purchases/Debits - (25,057.29) Security Sales/Credits - Closing Cash/Money Accounts $45,627.37 Sec urities You Transferred.ln/Out - Merrill Lynch Wealth Management makes available products and services offered by Merrill Lynch,Pierce,Fenner&Smith Incorporated(MLPF&S)and other subsidiaries of Bank of America Corporation.MLPF&S is a registered broker-dealer,Member Securities Investor Protection Corporation(SIPC)and a wholly owned subsidiary of Bank of America +. Corporation. Investment products: I Are Not FDIC Insured Are Not Bank Guaranteed I Ma Lose Value 004 9757 � 11 of 16 Account'notaerts)mane m.nnansTietg ° Account Number 616-9545271-4 -�: -~;`�Jf . Account Type Traditional Individual.Retirement Account ° Financial Advisor Jeff Zavoda,7:17-561-2480 2N3 • 4400 Derry St, Harrisburg, PA 17111 Statement Date Feb 1 Feb 28, 2014 Page 1 of 2 Traditional Individual Retirement preparing for Rising Interest Rates Account We believe bonds provide diversification to help reduce risk during Edward D Jones&Co Custodian volatile markets and are an important part of a well-diversified FBO Marie M Mansfield IRA portfolio. But if interest rates rise, as many experts are preparing for, how will the value of your bonds be affected?Now is an ideal time to meet with your Edward Jones financial advisor to ensure your portfolio is properly positioned for the possibility of higher interest rates. AccountValue This Period This Year $1889283.12 Beginningvalue $182,316.33 $184,952.94 Assets added to account 0.00 0.00 Income 234.50 334.66 I Month Ago $182,316.33 Assets withdrawn from account 0.00 0.00 IL Year Ago $172,330.21 Fees and charges 0.00 0.00 3 Years Ago $170,327.51 Change in value 5,732.29 2,995.52 Ending Value $188,283.12 Summary 1 of • 28, 2014) additional details at www.edwardjones.com/access Cash,Money Market funds& Insured Bank Deposit Balance Cash $4.31 Amount Amount Invested Withdrawn Mutual Funds Price Quantity .Since Inception Since Inception Value Massachusetts Investors Tr A 28.11 335.416 9,224.09 — 9,428.54 MFS Bond Fund Cl A 13.98 2,675.982 36,627.40 — 37,410.23 MFS Growth Fund Cl A 67.46 284.361 18,448.18 — 19,182.99 MFS Intl New Discovery Fund A 28.45 328.086 9,224.09 — 9,334.05 MFS Intl Value Fund Cl A 34.29 554.35 18,582.66 — 19,008.66 MFS Research Bond Fund Cl A 10.84 3,433.828 36,627.40 — 37,222.70 MFS Utilities Fund Cl A 21.44 892.031 18,448.18 — 19,125.14 0 m MFS Value Fund CIA 33.18 1,132.203 37,299.81 — 37,566.50 N O Total Account Value $1.88,283.12 0 LU LU u, N N N O 1 Maryland Heights, • 63043-3042 .:t,., ,rzza'ES.w. rl.r^- Y•s,,.,.;it-vw, rti.x:'r.F.?:L';.•�.0 r ,a'[-i+v4fS ,-LA'.[ v1.3 I,i _ :.:A,...-.�,;f:' za.t,, rvD:': ,I+ e,,q t>Kt+:•'A:-.,N mV L W-,nf'kid>d'6:.e-taut s--Ji"r� L. appraisers , Q t , analysts f$.�]p p [tp' pp// 'y IT YhY R!•,Y if YF t � va a r,k•• �- H 1.�� A '1A va�i�r-A,'-_..t..'1.. vJt.aL .�.d 'MJVA.Ei.v�Y..•Af11.k4_f. 1_Ak/:' '�\:.5�� \..n.( ..� ..�'.,...��•Y.�,�'t'�..b . November 3, 20.14- Mr..Steve Mansfield Estate of Marie M.Mansfield clA .1.%i "Jl``k9' n y- 4.0? r�•,• r. i' 'ti e re ! ;� >*..1.. .�' �- V, 1 i. .A V, A.4 F• 4201 Gettysburg RoadI'V ` Camp Hill; Pennsylvania 170V� I A l °:` `"` `:`�`}*;.A.`. ' '_'i r z ", �'-'.e'. RE: 4201 Gettysburg Road,LowerlAllen Township„Cumberland County Camp,Hill;Pennsyl Dania 1701.1,, r Dear Mr. Mansfield, gm s is ate` _._.._..- J At4yreq t; RSRAppraisers & �Analystshas 'completed an Appraisal Report on the a_bove - Yb YY�Ai� d.S ..+ M t f"ic rk' ':rmr� .T ��1' �. referencedr,property T� subltpropAerty was phys��cly, inspected:on October 15, 2014 by. Jeremy�Df He�ntzelman,�Certified General Appraiser, aLnd W Greg Rothman;-M..AI,'CyPE, CCIM' t,71"-4, kxitb_ft,,:C.?Sr��Y.lA4�i 4I7 I' r Y`I'_b Y b7 t+t df ✓( 1 of RSR Apprassers�t & Analysts Fora purposes of>the appraisal report we�wyerej requeste7d6 to; -i xP+-.. jkaKtd.Yr F. 9 i33�'[h� t ' '{7,.! y�3'`�' .i r. e.,;x�_v.`g'4V sl.n r� ���tts;{�e'�t.' ,"•g .$5`r. : tic proy�de�CU'A,Y As�I.}s� opinion of marketkvalue lfor the subject propertya z a ^h �✓t - n ” 'Sf? d4ig J^�'l1 S}ty J'4 4.hk�-Y H''; 1 34 Wy :?gJ�L .S�u 1i5- 5 •� .- s n4' 1.` �, ffi�. .�yM�'• `��"''�'-� ����� u�;ti�++.�,t 3 �Cy .'tl? F�� +��;�,j1'Yr` r A�..4 - Ky.tL; The unprovementsconsist;of�aone story; 4=,81=8 square foot commercialretailbiuidmg�and�an« .. " r ' ,r1.±fF r�i' F" '�x--A', ..+ka�"iXrp,lcrnn'h l'�' yt`- �` ti: PE �`� F" �'"'".� E ,k 18i,pad mlob le Thome park know�n� as X420q Gettysburg Roads ui ,Lower; Allen�Township, Cumberlaii'd Cou�n}�J PennsYlvarua e roe ' beui'p %v-, `raised co sists of l 8 acres oVe843.250 "�'s3 ' I iES R,e pa x. ' b f pP -, i. t z �\ ; ' square y�:„ � EW" r, .' i:.a3 Fro*- tri -.d a_ 5e�y, } .ol'n-' ;MA-xxz ,:'-4: r,€ Z r a .P.'•�iti. p: ,Ar"-t a z. A) 'i' NI ci Wi''-vriw'4�'?�•$}'�'�i . �0�- *��t"�rv�yi{�1 A k;s�Yrn � - '+�Ya+."{ii + 1,�t TX � j'' Tlerre�po�rt �thatfollowssan�Appra al?Report, wluchpiro�widestlieessential?dataanddetailed reasoning employed m estimatui9 the value: Theproperty rights appraised in the report are the fee.simple interests. This report has,, been prepared in accordancef with the Uniform Standards of' Professional Appraisal Practice of the 'Appraisal Foundations Qand ,the .Code of Ethics and Standards. of Professional Practice of the Appraisal!�lnstitnteThek'repgrtconforms to the regulations of the Financial Institutions Reform, Recoveryand�Enforeement,Act of 1989 (FIRREA). ,,1, Therefore, based on our inspection of the property;thelinvestigation and analysis undertaken, and subject to the "Underlying Assumptions and Limiting Conditions" noted in the addenda tothis report, it is our opinion that the estimated,market yalue of,tb9 fee simple interest in the subject property in its.`As Is"condition, as of October 15, 2014 was: , ***ONE MILLION DOLLARS*** ($19000,000) 2 t :.x- �., .._.'. zhe��'..�e..-..'t•S.. �....... . ,., :t, � ..r .. x�a!"'�.�,".L`r.3'iyiy�'�%��„`?^It'•�F€.a., i�,#`�'C.J�"'t.'»'esA��.l'�`�' .. .. � ..w. r.. ....fie M Mr. Steve Mansfield November 3,2014 Page 2 This appraisal does not include the value of any personal property attached to the real estate or FF&E. This appraisal has been developed as if the property were free and clear of any liens or encumbrances. This appraisal does not include the value of any personal property that may be attached to the real estate. For the purpose of this appraisal, it is assumed that there exist no hazardous materials on-site. However, the appraiser is not qualified in determining the existence of any hazardous materials on the site. Therefore, it is suggested that a qualified professional perform a Phase I Environmental Audit if the existence of hazardous material is suspected. Any discovery of such materials on the site will require a re-evaluation of the property, and this appraisal will become null and void. This appraisal was prepared by RSR Appraisers & Analysts for the exclusive use of the Estate of Marie M. Mansfield. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by another person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. RSR Appraisers & Analysts accepts no responsibility for damages suffered by any third party as a result of the reliance on or decisions made or actions taken based on this report. Our compensation is in no way contingent upon the value estimate or conclusion developed and we will be available to discuss the findings contained within the report with the respective parties at your request and convenience. Respectfully submitted, RSR Appraisers & Analysts QLl W. Greg Rothman, MAI, CPE,CCIM Jeremy D. Heintzelman PA Certified General Appraiser PA Certified General Appraiser License#GA 001455 L License#GA004050 Expiration June 30,2015 Expiration June 30, 2015 3 SCOPE OF THE APPRAISAL According to the Uniform Standards of Professional Appraisal Practice (USPAP) Scope of Work Rule: "For each appraisal, appraisal review, and appraisal consulting assignment, an appraiser must: 1. identify the problem to be solved; 2. determine and perform the scope of work necessary to develop credible assignment results; and 3. disclose the scope of the work in the report. An appraiser must properly identify the problem to be solved in order to determine the appropriate scope of work. The appraiser must be prepared to demonstrate that the scope of work is sufficient to produce credible assignment results."I Problem Identification To determine the 'As Is" market value (as of the date of our most recent inspection), for the client's internal purposes. Description Of the Appraisal Process The appraisal process included an inspection of the subject property by Jeremy D. Heintzelman, Certified General Appraiser, and W. Greg Rothman, MAI, CPE, CCIM on October 15, 2014, verification of all information with buyers, sellers, brokers, public records, and/or with other knowledgeable sources; analysis of market conditions, locational factors, physical attributes and other pertinent factors. Scope of Work The scope of this appraisal encompasses the research and analysis of data required to prepare a reliable opinion of market value of the subject properties. The procedure used in the appraisal analysis of the subject property is as follows: Regional and neighborhood data was gathered from various sources, including public data sources such as the Pennsylvania State Data Center, CCIM Site to Do Business, and the United 4 States Bureau of the Census. We analyzed specific neighborhood conditions through a neighborhood inspection. Researched site data listed on the subject's tax assessment record, and the most recently recorded legal description. A site inspection was conducted on October 15, 2014. Zoning information was obtained from Lower Allen Township. Flood Zone information was obtained from FEMA. Current property assessment and millage information was obtained from the Cumberland County Tax Assessment Office. Further information gathered was' obtained from the Cumberland County Tax Assessment records, and from in-house appraisal files. The Highest and Best Use Analysis as though vacant and as improved was determined through analysis of uses that are legally permitted, physically possible, financially feasible and maximally productive. The determination of the Highest and Best Use is a compilation of all relevant market conditions and anticipated yield rates. We have considered and developed an opinion of market value "As Is' In determining the Approaches to Value the appraisers collected data from public records, interviews with Cumberland County officials, municipal officials, buyers, sellers, residential builders, real estate brokers/agents, residential property managers, and/or with other knowledgeable sources. In addition to the above-mentioned sources, we have used data contained within our data bank from previous assignments. A final reconciliation of value was determined based on our professional judgment of the available data. This appraisal is to be used in whole and not in part. No part of this appraisal shall be used in conjunction with any other appraisal report. The current (effective date of appraisal) purchasing power of the dollar is the basis for the value opinion stated within; no extreme fluctuations in economic cycles are anticipated. 1 USPAP 2014-2015 Edition,©The Appraisal Foundation,page U-12. 5 The Income Approach was considered and developed for the "As Is" value of the property via the highest and best use analysis. The Sales Comparison Approach was developed for the "As Is" value of the property via the highest and best use analysis. The Cost Approach was considered, but was not developed for the improvements, due to the age of the property and the difficulty in measuring depreciation. Effective Date of the Appraisal The effective date of the report is the date of the most recent inspection. Therefore, October 15, 2014 is the effective date for the "As Is"value. Intended User The intended user of this appraisal report is the client, Estate of Marie M. Mansfield. Intended Use The intended use of this appraisal report is for internal purposes. Purpose of the Appraisal The purpose of this appraisal is to provide the appraiser's best opinion of the market value, as of the effective date of this report. Property Rights Appraised The property rights under appraisal in this report are the Fee Simple ownership in the subject property. Non Real Property The Federal Reserve Board requires the appraiser to identify and separately value any personal property, fixtures, or intangible items that are not real property but are included in the appraisal, 6 and discuss the impact of their inclusion or exclusion on the estimate of market value. There is no non-real property included in the estimated market value of the subject. Exposure Time Exposure time is different for various types of real estate and under various market conditions. It is noted that the overall concept of reasonable exposure encompasses not only adequate, sufficient and reasonable time but also adequate, sufficient and reasonable effort. Based on the information presented in the body of the report, which-follows, a reasonable exposure time for the subject property at the indicated market value is nine to twelve months. [The reader should note that exposure time is different than marketing time in that exposure time is always presumed to precede the effective date of an appraisal, whereas marketing time is a time period immediately subsequent to the date of the appraisal.] Trends and Marketing Time The economy in general has been strong for most all types of commercial property, as it proliferates throughout all regions of the country and especially central Pennsylvania. A reasonable marketing time assumes that the seller is motivated; the property is priced within a reasonable percentage of an appraised market value and is actively advertised and marketed by a competent real estate broker or the like. A reasonable marketing time also assumes that the sale of the property would not require any unusual financing or seller concessions. Consultations with area real estate professionals for their opinion indicated a range within a twelve (12) month period of time in the Central Pennsylvania area. It is the appraisers' opinion; the subject properties would most likely experience a marketing time of twelve (12) months if placed on the market for sale. The estimate of marketing time assumes that the properly is exposed in the open market at a reasonable asking price and that there are no distressed factors affecting its exposure in the market. If the property is listed at a liquidation price, the estimated marketing period may be less than what the appraisers have forecasted. 7 DEFINITIONS MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) Buyer and seller are typically motivated; (2) Both parties' are well informed or well advised, and acting in what they consider their own best interests; (3) A reasonable time is allowed for exposure in the open market; (4) Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) The price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions granted by anyone associated with the sale. EXPOSURE TIME: The "estimated length of time that the property interest being appraised would have been offered on the market prior to the hypothetical consummation of a sale at market value on the effective date of the appraisal. PROPERTY RIGHTS APPRAISED: Fee Simple Estate: The "absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of eminent domain, escheat,police power, and taxation." 8 SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS Location: 4201 Gettysburg Road, Lower Allen Twp, Cumberland County, Pennsylvania 17011 Tax Identification Number: 13-24-0797-198 Ownership/History: Marie M. Mansfield, Trustee of the George I. Mansfield Trust currently owns the subject property. The most recent transfer was between Marie M. Mansfield, Executor of the Estate of George I. Mansfield Trust to Marie M. Mansfield, Trustee of the George 1. Mansfield Trust for $1.00 dated July 8, 2002 and recorded in Deed Book 00252 Page 03300 in the Cumberland County Recorder of Deeds Office. This was a transfer of title. There have been no other sales of the property in the previous three (3)years. Agreement of Sale: The property is not under agreement of sale. Listed for Sale: The property is not listed for sale. Leases:.The commercial retail building (drycleaners and Laundromat) is 100% owner-occupied. The owner indicated that the business pays a monthly rent of$3,000. This is a non-arm's length lease between related parties. The mobile home park pads are rented for $500 per month. This information can be found in the Highest and Best Use Analysis on page 27 of this report. Assessment Analysis: The assessment and current taxes for the subject property as reported in the Cumberland County Assessment Office are listed in the following grid. Address Tax Identification# Assessment Current Taxes 4201 Ge sburg Road 13-24-0797-198 $622,300 $9,003 The real estate taxes for the subject property were based on 0.014468 mills for Lower Allen Township and Cumberland County and are calculated as $9,003 ($622,300 x 0.014468). The State Tax Equalization Board establishes a Common Level Ratio annually for each county. The ratio is derived using statistical analysis of valid sales and is used to establish the ratio of 9 assessments of all properties that sold in a base year to their assessment at the time of sale. The current Common Level Ratio (CLR) factor for Cumberland County, effective July 1, 2014, is 0.99. Based on the current assessment of the property, the implied market value is $616,077 ($622,300 x 0.99). The estimated opinion of market value is more than the assessed value; a tax assessment increase might occur in the future. Zoning: The subject property is encumbered by C-1,Neighborhood Commercial zoning district as shown on the zoning map of Lower Allen Township. The intent of this district is to provide standards for the development of commercial uses to serve surrounding residential districts and uses and to provide for smaller-scale,neighborhood-oriented businesses so as to reduce traffic flow to major commercial areas throughout the township. Permitted uses include electric power transmission, control and distribution; natural gas distribution; water, sewage and other systems; computer and electronic product manufacturing; retail trade (gas stations with convenience stores and pharmacies/drug stores); rail transportation; water transportation; libraries and archives; finance and insurance (bank branches); real estate and rental and leasing; professional, scientific and technical services; management of companies and enterprises; administration and support and waste management and remediation services; educational services; health care and social assistance; promoters of performing arts, sports and similar events; agents and managers for artists, athletes and entertainers; food services and drinking places; automotive repair and maintenance; electronic and precision equipment repair and maintenance; personal and Laundry service; religious, grant making and professional organizations; public administration; neighborhood-level shopping centers; and other accessory uses. Area Requirements Maximum Building Height: 35 feet Minimum Lot Width: 50 feet Front Yard Setback: 20 feet Side Yard Setback: 10 feet Rear Yard Setback: 35 feet Impervious Coverage: 70% 10 W � w 5 t I 1 <j �rf 1 ` V Y`\ 1 ` Y Y-Y Highest and Best Use of the Site as Vacant: As mentioned above, C-1, Neighborhood Commercial encumbers the subject property. The configuration of the property is irregular shaped and level with 1.87 acres or 81,250 square feet. There are no known existing hazards on the site. The subject's neighborhood is primarily a mix of residential and commercial properties. Given the location of the subject site (corner lot at a signalized intersection) it is our opinion that the subject would be suitable for a commercial retail use that requires high visibility such as a bank branch, service station or pharmacy/drug store. Therefore the highest and best use of the site as vacant would be for commercial retail development. Highest and Best Use of the Site as Improved: The highest and best use of a property is that use which at the date of the appraisal is most likely to develop the greatest net return to the land and/or improvements over a given period of time. The highest and best use is usually a long-term consideration, expected to remain on the site for the normal useful life of the improvements. It represents that use which results in the highest value. At this time, redevelopment of the site to a use other than its existing use is not supportable. It appears that the highest and best use of the property as improved would be for continued use of the existing improvements. 11 CUMBERLAND COUNTY ANALYSIS Cumberland County has always been a transportation hub. Conestoga wagons that used to transport livestock and goods to markets in Pittsburgh and Philadelphia have been replaced by trucks delivering merchandise to Cumberland County warehouses and distribution centers conveniently located off I-8.1, I-83,US 11, and the Pennsylvania Turnpike. Since its earliest days, when the.county was populated with fewer than 200 residents, to today, with a population of over 200,000, Cumberland County has seen many changes. In the year 2000, jF .. the county celebrated its 250th anniversary with a yearlong celebration honoring the past and giving testimony to the growth and prosperity that continues into the 21 st century. An affordable cost of housing compared with other Northeastern metropolitan'areas, reasonable real estate taxes and lots of amenities make Cumberland County a wonderful place to live and raise a family. Most homes are owner-occupied and range from moderately priced starters with two or three bedrooms to large, expansive dwellings with four or five bedrooms or more. Choices include Revolutionary-era stone farmhouses, stately Federal townhouses and appealing Victorians; newer, more contemporary dwellings in suburban areas; luxurious custom-built executive homes in upscale residential subdivisions and everything in between. Townhouses and condominiums of varying sizes and with numerous features plus new and older apartment complexes also serve residents and are available for sale or rent. The median cost of housing in Cumberland County is $181,900, far less than you would find in many other regions in the state. And because salaries are competitive to other areas, a lower portion of a family's income goes for housing costs. Utilities are reasonable and compare favorably to those in neighboring counties and to Pittsburgh, Philadelphia, and Baltimore. Land in improved subdivisions typically averages approximately $55,000 per lot, depending on size and location. Most residential neighborhoods are close to shopping, schools,recreational areas and cultural attractions. 12 A number of enclosed shopping malls, strip centers and quaint downtown shopping areas assure that you'll be able to find everything you need right in your own backyard. Independently owned restaurants, chain restaurants, and quaint cafes can be found in the towns, villages and suburban areas. The westernmost part of the county encompasses the Shippensburg and Newville areas. Bustling downtown Shippensburg contains a candy shop, several book shops, gift shops, clothing boutiques, and restaurants. A full-service hotel, with a restaurant and tavern, caters to Shippensburg University students, residents, and visitors. A regional shopping mall, plus a number of motels and service-related businesses are located just outside the town. The eastern end of Cumberland County, referred to as the West Shore (of the Susquehanna River), is booming with retail businesses. National chains, including department and variety stores, hotels and motels, car dealerships, and shops selling books, music, office supplies, and electronic goods line the highways and occupy strip centers and conventional malls. Cumberland County Population Trends 1970 1980 1990 2000 2010 2020 Population 158,177 179,625 195,257 213,674 235,406 269,373 Growth 18,417 21,732 33,967 Rate 9.4% 10.2% 14.4% According to the 2010 United States Census Bureau, the total population in Cumberland County was 235,406. This is an increase of 10.2% from the 2000 Census of 213,674. Cumberland County is the 16th largest county in the state of Pennsylvania. Pennsylvania has a total of 67 counties. 13 If the population grows by 3,614 people per year over the next five years, the number of total households needed to meet the demand is approximately 1,500 per year, or 7,500.over the next five years. Specifically in Cumberland County, 34.6% of the jobs are classified as management or professional; sales and office jobs make up 29.7% and 14.5 percent involve production, transportation or material moving; 0.5% are farming-related jobs. Military installations and county government are among Cumberland County's largest employers.providing over 7,000 civilian and military jobs. The public sector is led by the state government, which employs 22,173 in the Harrisburg area. On the federal government side, several military installations are prominent in the area _ employing nearly 16,000 persons. Federal institutions include the Mechanicsburg Naval Ships Parts Control Center (SPCC); the New Cumberland Army Depot and the massive Defense Distribution Region East facility. In Cumberland.County, the strongest retail locations are along the Carlisle Pike in Hampden and Silver Spring Townships. The most prominent new developments in the past few years include the Kohl's department store at the former Silver Spring Drive-In site, and a strip center anchored by Giant on Route 114. The 485,620-square-foot Silver Spring Square Shopping Center in Silver Springs Township opened in 2007 with several other out parcels opening in 2008. It is located along the highly traveled Carlisle Pike,2 miles outside of the borough of Mechanicsburg, Pennsylvania and less than a mile from Hampden Township, the most populated township in Cumberland County, Pennsylvania. The shopping center is known for bringing the first of several chains to the Harrisburg area, most notably the 132,000-square-foot Wegmans Grocery Store. There are Wal-Mart department stores located off of U.S. Route 81 and Hanover Street and five and a half miles east at Route 114 and the Carlisle Pike. There is also a retail center in South 14 Middleton Township, known as Carlisle Crossing, with a Target, Kohl's, Pier 1, Old Navy and PetSmart near Exit 49 of I-81,this is in the market area of the subject. MAP OF CUMBERLAND COUNTY CAST MONO SILVER !' Enala I ?LESS SIN WORMLLYSBURG° NORTH New, MECH CAMP HILL° tl LO MMMI�LE10 Kingstown ANICS. I>MOYNE° LGW� B IN AD MN( R[I Schlw- g% BURG° NEW CUM E11LAND° M[I=Rlh1 ser ' Lower Allen UPPER lainfieldIp SHIREMANSTOWN° WLIN NEWPENN T CARLISLE" M'08'E ffl fi A U LUNERALLEN HOPEWELL vILL E° Boiling Spl-"gs N «NEw. NORTH ER N 1. BURG° NEWTRI MOUNT PENN wmsaN HOLLY SHIPPEN& `� SPRING BURG �a� SOUTH MIWLETON SHIPPENS- COOKE 0 2 4 6 8 lOKilumeten BLIRGG SOUTHAMPTON A(t 13Tf}N 0 2 4 6 S 10 Miles ❑TOW NSHP ■BOROUGI-I° ■Ccums Designated Place 15 NEIGHBORHOOD ANALYSIS—LOWER ALLEN TOWNSHIP The neighborhood analysis provides a bridge between the Area Analysis and the study of the subject property. As in the Area Analysis,the goal of the Neighborhood Analysis is to determine how the operation of social, economic, governmental and environmental factors, influence the value of real estate. Capi'N'Vlo' St ° Montessori Mad -v m S Hs3iu'ei! W H�outda°d ppnoit w, VJatn St F �ggcc+ `- Lofrc4 Gum IWO on ctP Q a .., a � CheroK Cedar AN k 5 Y GteoJpt �+yLu vn Allk. Son's t}t' Wain npt ,' Vt:.' v US Wholesalet�ufb , r c p`n�,0 P a�ge4 a' l a�el px q IV ts� na 15 lr } . Wesfe/Drive-Nara �b l5 Oel rept fro �%, Pg le AREA MAP Geographic Boundaries and Access; Lower Allen Township is located in the eastern portion of Cumberland County and is bounded on the north by the Borough of Shiremanstown and Hampden Township, on the east by the Borough of New Cumberland, on the west by Upper Allen Township and on the south by Fairview Township in York County. Access to the area is provided by U.S. Route 15 and Interstate 76(Pennsylvania Turnpike),as well as Route 581 (Capital Beltway). The subject neighborhood includes Rossmoyne Business Center and Westport Business Center. This particular neighborhood has been the focus of substantial commercial and industrial development over the past two decades. Residential use within the neighborhood consists of many single-family developments. Commercial uses include offices, restaurants, service garages, 16 i hotels/motels and Capital City Mall. The new Wal-Mart across from Capital City Mall just opened recently. Demographics: According to the 2010 Census, Lower Allen Township had a population of 17,980, which represents an increase of 3.1% from the 2000 Census of 17,43.7. As of the 2010 Census Lower Allen Township had a median household income of $46,172; a median family income of $57,973,and a per capita income of $24,735. The percentage of owner-occupied housing was higher than that of renter-occupied housing in the township, with owner-occupied housing at 69.2% compared to renter-occupied housing at 30.8%. Implications for the Subject Property: The subject property has a strong location in Lower Allen Township in close proximity to shopping and major employment centers. 17 P.r.MY APKASM AV'I k"o A 4191 G& 4z kil- V.'i 4" 1 GE � ILI Ali` \-:3prj:ww 'VI �ffi a 4' i SUBJECT PHOTOGRAPHS �3',. 'r�3_d 4N'fiT .' N -§� ��E'"eh�t#�.r}3���`��z}Tn �����i � 5�^ ,.✓�i 4t s4'��s"' x 1 Subject Property: Front& Side Elevation Subject Property: Front& Side Elevation Subject Property: Side Elevation Subject Property: Side Elevation x , M ,c . 4; Subject Property: Covered Storage Subject Property: Storage Shed 19 4 .T _ 1-tom UI_ rYAN�i r �f'� .�' ^ •dam. OINK .w$P•n - ,-- _. � •°F `ilk ..+ -_ _ Y • - 1� r Y i. `- L t„k ry Interior View: George's Cleaners Interior View: George's Cleaners Interior View: George's Cleaners Interior View: Laundromat qtr' 0 Interior View: Laundromat Interior View: Laundromat 21 SITE DATA The following site description is based upon a physical inspection conducted on October 15, 2014. IDENTIFICATION Location: 4201 Gettysburg Road, Lower Allen Township Cumberland County, Pennsylvania 17011 PHYSICAL FEATURES Size: 1.87 acres or 81,250 square feet Shape: Irregular(see tax map).. Corner/Interior: Corner ,Frontage: 325' along Gettysburg Road and 250' along Slate Hill Road Topography: Generally level Drainage: Adequate Flood Plain _ Panel# Community Panel Number 42041CO279E March 16, 2009 effective date Flood Zone Zone X; a portion appears to be located in Zone A Insurance Typically not required within Zone X; required in Zone A Soil Conditions: The appraisers have not been made aware of any adverse soil conditions.. Seismic Hazards: Not a recognized problem. Environmental Hazards: None observed or reported. The appraisers are not experts in environmental matters. SITE IMPROVEMENTS, STREETS,ACCESS& VISIBILITY Street: Gettysburg Road and Slate Hill Road Curbs: Yes Sidewalks: Yes . Paving: 3,436 square feet of asphalt pavement Fencing: No Direction of Traffic: North/South(Gettysburg) and East/West(Slate Hill) Traffic Level: Heavy Access: Very Good Visibility: Excellent LEGAL CHARACTERISTICS Zoning: C-1,Neighborhood Commercial Easements: Typical utility easements UTILITIES Public water, sewer, electric,telephone and gas 22 FA/OR,4afE SITE TTRIaJfES The site has a comer 1tlocation at a signalize intersection with dos proximity to major transportation arteries (Routels and Route 581) and all pubic utilities arc available. UNFA/ORAafE SITE ATfR.1aUTES According mthe owner o the property, the site has not had any flooding issues inthe past. However, /the site was redeveloped into a commercial r tail use s c a s bank branch, servQe station, or pharmacy/drug store, a portion might be lost Ju to drainage and storm water management. � w . u v » <��\ :mom 2 :�. �m r CONCLUSIONS Thr are noknown adverse physical or legal impediments, whic would restrict the subject site from developing tilultimate highest and best use. 23 i DESCRIPTION OF IMPROVEMENTS The property is improved with a commercial retail building and an 18-pad mobile home park. The retail building was originally constructed in the 1950s; however, the Cumberland County Tax Assessment Office lists the actual age as 1972. There is a small office in the rear of the drycleaners area. In addition, there is a partial second floor used for storage. The Laundromat contains coin operated washers and dryers. The mobile home park has been in existence since the early 1950s. The property reflects a dated finish. The following is a basic building outline for •, the subject property: General Building Use: Commercial Retail Stories: One-story Gross Building Area: 4,818 square feet Basic Construction Construction Type: Class C Foundation: Concrete slab on grade Frame: Masonry Exterior Walls: Metal siding and concrete block Roof. Flat, Rubber Composition Windows: Fixed storefront Exterior Doors: Aluminum glass Interior Finish Walls: Painted drywall, wood paneled and concrete block Ceilings: Acoustic tile Floors: Vinyl tile and stone Doors: . Wood Ceiling Height: 8 feet to 10 feet Bathrooms: One ElectricaUMech an ical HVAC: Roof mounted units (central A/C) Lighting: Fluorescent General Building Use: Storage Sheds Stories: One-story Gross Building Area: 943 square feet Construction: Wood 24 THE APPROACHES TO VALUE Typically, after analyzing the physical characteristics of the subject and current conditions within the real estate markets, three approaches to value are developed to arrive at three separate indications of the subject's value. These three approaches, the Sales Comparison Approach, Income Capitalization Approach, and Cost Approach arrive at a value indication through dissimilar methods and the use of different types of data. However, these three approaches are not always unrelated, and some aspects of each approach may be applicable to the others. In applying the Cost Approach to value,the appraiser attempts to estimate the difference in worth to a buyer between the property being appraised and a newly constructed building with optimal utility. The depreciated replacement cost of the improvements is estimated by analyzing three forms of depreciation; physical deterioration, functional obsolescence and external or economic obsolescence. This depreciated replacement cost is then added to the market value of the underlying site,to arrive at a value indication for the subject. Real estate which is capable of producing income through rents and leasing is often purchased as an investment. From the buyer's point of view, the earning power of a property is the most significant determinant of property value. The buyer is essentially trading present dollars for the right to receive future income. Development of the Income Capitalization Approach involves estimating net operating income by analyzing encumbering leases, market rents, market occupancy levels and absorption rates, and expenses. This net operating income is then capitalized at an appropriate rate, which is also determined by the market, to arrive at a single value estimate. In the Sales Comparison Approach,market value is estimated by comparing the subject to similar properties which have been sold recently, or to properties which are currently offered for sale. The analysis of the sales relative to the subject focuses upon differences in legal, locational, physical and economic characteristics. This approach is applicable to all types of real property when there is sufficient data in the market. 25 After developing each of the approaches to value, the three value estimates are reconciled into a single estimate of value for the subject property. Since the approaches involve different techniques, and the reliability of data involved in each technique may vary, the market value is usually based upon the approach which utilized the strongest market evidence. The Income Approach was considered and developed for the "As Is" value of the property via highest and best use analysis. The Sales Comparison Approach was developed for the land value for highest and best use analysis. This approach was not developed for the "As Is" value due to the lack of comparable sales.. A thorough search for sales was conducted in the subject market area. The Cost Approach was considered but was not developed, due to the age of t ppg he existing improvements and the difficulty in measuring depreciation. 26 HIGHEST & BEST USE ANALYSIS For the purpose of analysis, the appraisers have conducted a highest and best use (H&BU) study in order to determine the maximum productivity of the land. First, the income potential of the property was determined by using a marker rental rate for the commercial retail building and the current contract rents for the mobile home park (MHP). Secondly, a land value was estimated and demolition costs were deducted. INCOME APPROACH Potential Gross Income (PGI) The commercial retail building (drycleaners and Laundromat) is 100% owner-occupied. The owner indicated that the business pays a monthly rent of $3,000, the equivalent of $36,000 annually or$7.47 per square foot gross. This is a non-arm's length lease between related parties. Therefore, a market rental rate must be used to determine the appropriate income for this commercial space. Comparable rental rates in the subject's immediate market area (Shiremanstown and Camp Hill) indicated a range from $9.50 to $11.50 per square.foot gross. For the purpose of analysis, we have utilized a rate of$10.00 per square foot gross, Therefore, the annual market rent for the 4,818-square-foot commercial retail building is calculated at $48,180 (4,818 SF x $10.00/SF). The mobile home park pads are currently rented for $500 per month. This indicates a total annual income of$108,000 ($500/month x 12 months x 18 pads) from the mobile home park. Potential Gross Income (PGI) for the property is estimated at $156,180 ($48,180 +$108,000). Vacancy & Collection Loss Vacancy and collection loss must be deducted to account for vacancies and uncollected rent. Based upon the market, we have used a rate of 10.00% for this expense. Therefore, vacancy and collection loss is $15,618 ($156,180 x 0.10). 27 Effective Gross Income(EGI) The Effective Gross Income is calculated by subtracting vacancy and collection loss from potential gross income or$140,562 ($156,180 - $15,618). Operating Expenses The appraisers have valued several mobile home parks and commercial retail buildings in Cumberland, Dauphin and York Counties over the last few years. Operating expenses for these types of mixed-use properties typically range between $20,000 to $30,000 annually. The owner indicated that annual expenses for the property are $30,000. However,the appraisers have added an expense for management and legal/professional'&es, which is not included in the owner's figure. Management fees range between 4% to 6% of effective gross income. We have estimated management at 6% or $8,434 ($140,562 x 0.06) and professional/legal fees at 1% or $1,406 ($140,562 x 0.01). Therefore,the operating expenses for the subject property are$39,840 ($30,000+$8,434+$1,406). Net Operating Income (NOI) Net Operating Income is calculated by subtracting the total operating expenses from the effective gross income. Therefore, the NOI for the subject is determined to be $100,722 ($140,562 $39,840). Overall Capitalization Rate(OAR) Market-derived cap rates from recent sales of mobile home parks ranged from 9.90%to 10.00%. We have used a rate of 10.00% for the subject property. Therefore, the "as is" market value of the subject property in its existing use is$1,007,220 ($100,722/0.10),rounded to $1,000,000. Redevelopment In order to redevelop a site, a developer must incur the expense of demolishing the existing improvements. This cost is deducted from the market value determined in this report on page 37 at $918,125. The appraisers consulted with BWB, Inc., a demolition contractor based in Steelton, PA, in order to determine a cost to demolish the existing improvements. BWB, Inc. provided a 28 ` total cost estimate of$82,000 ($19,000 for the commercial retail,'building and $63,000 for the 18 mobile homes). { . Marshall Valuation Service, a cost handbook, indicated a demolition cost of $4.06 per square foot or a total of$19,561 (4,818 SF x $4.06/SF) for the commercial retail building and a cost of $62,100 for the 18 mobile homes. The total demolition cost via Marshall Valuation Service is estimated at $81,661 ($19,561 + $62,100). This is consistent with the quote provided by BWB, Inc. For the purpose of analysis,we have utilized a cost of$82,000: ��CFmiv:�y'� 11- ,.p' , ..r� i R9 11-11 FsST"&�E�SW i cN e: F.'}i}A$k., .+.. } hk@ Y ,.•an-aF n..-rs� •aY. u w}rrtiE.a'n�= r.�*•r .e3vM, �w,_..S.Ts�,>r.rt .IiT.:'RK;� � .. - ..S.F Y, BExxr aE`.� 'tpI ,kart a. ,Y ,3 . r kS wt3'v,sd � E s mg Use �� �� � Re�de�elopmentin 1,111 .11 :c x E�,s.xd. r a � v� "I W �ncyome�fro ar(o e a°.ldg s �Wts 'PI � 7 res}o CommeMWILMMY i ;YISM, , tr. ,. 7r � " y,_c ' .� ��7( J, r5r4:8180�:8125u0gF ofa„and @�L1�30%Sq� �$9d13$112500 S+YS ss -ls� K,y M u5'”' Fa4;•r iy dr .RA_'s-yhtii `N� "y.W""::``4u ��-..r, �',mY 4,,�.mz ; # °C `of � � �q ar WA— �� .„emolitiofi .r "€•��1 :,, fi 4 YLtil1✓�vTNl! '��• n - >'1<�e,t�(+d 'm ,•M 3 1 ,_ „:)�il•1 yK. i is - L�� rlf QPM W � u. y Cs•�I..... .n „?rS<ir k:,VGl"C - r. 4 i a�x.9t:?•`' 7N�i`,1',;.c Win.•+ m o"42"_ t ix'r r $5.Q0/month x�la 'onths71$Apadswr Ma�ket� al�re���� �� $836;�1�25*QOM ♦ F7e^ r ., 1P��w+' 5,vy�r,}_ri iw�y}''s v.+llh.�jt/yky._.Iap P4. ,� �y `.r.ro��ad .2 k .tl !1 ,t5•: �Ti,x }� �1� �� f� fj 44•iy .(1 - �.rs''3tl d Y' Q {, "R'J ,S^a .. 4r �:i zoxo 3 k;r��,': d yY r,. •3` *i�YZN=,of 'i'- Kr. •it�=nk 4> -.:. i �.. { 10 f 'C F'�i 5k�a y 4^� *u"1-`.,Y�',fS� Pva��mf'so.-fir �,,,fr F� a p f n.{'•� . S 'W..`� f t!'K moist p`S 'Y 4i I•L1?`�'`Yy�""`F'SL� ��.. j' 'J��'iC}3K` NO v���A' '$C 4S§• d r +-,x '>,7':. r 'zRh�' ✓0'•( 'ns.. Y f ?.. 't .#' s 7,'r' 1)Y YS' f Pbfent a�I,Gross Inc©me.(fPGIj � �: -.,. IN&ID 6�1�80r + x; �y , ��, ..t '�`' p ", r M y, c .•y 4t � �}}}�ti,t�ly� - a - r`r 1 SiS' 3 � 4•.. a 1• Ns�� �.r r x� s E xSYi it Vaca c..8�,Co 1�ec' ion' o y,%b ; n _61800 ;ar� N �! nter" ya.,rr.:.'v+ ? 'a'`. -t•,�; =%:ri ,•,Sn. F"' . f7,•a,.h,-�rw,F,��, dtfx��-.'('z�':.3.utar'�4'�.,.? 'cam 4i�•7" r';- a�i;;�7k±- H _ . r5r' xka F'j, ?Sj aa'a�b'p iy l a YT• ws}f ;�}, a Ii i •i\Y'S'`r'n'i i�ct`u ',,�§kr.v F� ate r;:fr�%`xia"4..r ����"'(:W.^41 -d'. t•f f16AWg,Gross nc ine,(EC $l> Q 62c00i :�� r>,1�. :r�r.,.,1 , v aSs,:Gx t,:n y:: , w x lx�� iK 'v i xWIA"' �k } M;�N sr nfr � � ;� AVP;an ..e'e x+ ` $3 '84000 p •, >3 ' . :,�ys� �' gO rt 1�C, x a < .Qom: ,�, p •i `f�. ti ,;�e�t�a$' ':Yr, ,S nk h �`,i,3T s "'yy.�} ' a iw,iif,. , a'Pl��o;, -go"","f�' .94ILL5 ;4; �° ..dr'�r?'3i a�at.. .#vr'i:`5: i �;4.•N S K ,�r�}'�',�-Tara 9 � 'Y�w�5 r��w ui�7i+0 '�`��'i4� �ffJ1;ri Yi�'"}��` p9vz��' Net�;Operating� cotnel(�Nb F gra `N�g�.� ,�{}��',�'�100;7a2�0�0�� ir' .t,`••,�7: ^tzc'�'�7� r,;a ? r „Imp`.} 07} •'G `ab n u71�i }} tt t•�75. "n r 6" h x. r"o. R:� Market.Deriye�Ca ta�iiation�Rate, t$ 1:0'OO��i zsdcw r X r € x �ls tN."st w rpt ,uq ,�,i:;�+F�"X.(-•'r�M'ir�i��Yv F,�IF� iC�;7� �.�i°'C1�"":ii.'�i:Fne��i,` �iT ` �•�� �AsrIs Market;V�a�wetEstimat�e � � $1;O,Q7;22000AsIs�Mar�ketUalueEstimt`el � � 3 $836,12500,z G.,.:,.iv.:•fir.,- Conclusion: . The "as is" market value based upon the property's current income potential was calculated at $1,007,220. However, if the site were redeveloped, the "as is" market value would be $836,125. There is moreL value in'its existing use than if the property were redeveloped Therefore, the highest and best use is for continued use as a .mobile home park and commercial retail building. Future redevelopment of the site with a-commercial retail use such as a bank branch, pharmacy/drug store or service (gas) station might be feasible once land values increase. , fi 29 SALES COMPARISON APPROACH -LAND VALUATION(REDEVELOPMENT)- The value of the land is determined by its potential highest and best use as if it were vacant and available for development. There are several methods of estimating land value including: Sales Comparison Ground Rent Capitalization Allocation Land Residual Extraction Subdivision Development Of these approaches, the Sales Comparison Approach is the most prevalent, due primarily to the quantity and quality of available market data. In this analysis, sales of similar sites are researched, analyzed, compared and adjusted to arrive at an indicated value. Adjustments are - made for differences in the sales that reflect market reaction. In the valuation of the subject property, the Sales Comparison Approach was used for land valuation. Units of Comparison. Vacant commercial land is typically valued on a price per acre or price per square foot basis, depending on the size of the property while residential land is typically valued on a price per acre or price per lot or dwelling unit basis. In the analysis of the subject site, the price per square foot was chosen as the appropriate unit of comparison due to the small site size and corner lot location. 0,11 S`al� a ate` dale ire j$z Sizes " ., ., a 1 January-2014 $455,000 40,075 $11.35 2 August-2013 $900,000 80,586 $11.17 3 February-2013 $460,000 36,590 $12.57 4 December-2010 $900,000 79,715 $11.29 Comparable Land Sales Comparable commercial land sales were identified in the Cumberland County market. The four (4) sales shown on the following pages are considered to be most comparable to the subject property and reflect a similar highest and best use as the subject, as if vacant. 30 COMPARABLE LAND SALE ONE - CARLISLE PIKE Location: 6469 Carlisle Pike, Silver Spring Township, Cumberland County Mechanicsburg,Pennsylvania 17050 Transaction Data Consideration: $455,000 Sale Date: January 2014 Grantor: Frederick C.Laurenzo Grantee: Adib Al-Absi Parcel ID: 38-19-1608-005A Deed Reference: 02014-00275 Conditions of Sale: Arm's Length Property Rights: Fee Simple Financing: Cash to Seller Verification: Bo Mangam(Broker,Landmark Commercial Realty)717-731-1990 Site Data Site Size: 0.92 acres or 40,075 square feet Shape/Topography: Rectangular/Generally Level Access/Visibility: Very Good/Excellent Public Utilities: All public available(water, sewer, electric, gas and telephone) Zoning: C-3,Highway Commercial Proposed Use: Retail Appraisal Measures: Sale Price per Acre: $494,565 Sale Price per SF of Land: $11.35 Comments: This is the sale of a vacant commercial tract located along the Carlisle Pike in Mechanicsburg. The property is situated at a signalized intersection. A shared driveway runs through a portion of the property,which limits the usable land area. The traffic count is 27,000 vehicles per day. 31 COMPARABLE LAND SALE TWO ' . . Location: 714 West Main Street, Mechanicsburg Borough(0'Ward), Cumberland County Mechanicsburg,Pennsylvania 17055 Transaction Data Consideration: $900,000 Sale Date: August 2013 Grantor: Keefer,Martin&Wehler et al Grantee: M&G Realty Parcel ID: 19-23-0569-077 . Deed Reference: 201327843 Conditions of Sale: Arm's Length Property Rights: Fee Simple Financing: Cash to Seller Verification: Public Records&CoStar Site Data Site Size: 1.85 acres or 80,586 square feet Shape/Topography: Irregular/Generally level Access/Visibility: Good/Good Public Utilities: All public available(water, sewer, electric, gas and telephone) Zoning: CG, Commercial General Proposed Use: Rutter's Gas Station(Retail) Appraisal Measures Sale Price per Acre: $486,486 Sale Price per SF of Land: $11.17 Comments: This is the sale of the former Weiser's Market located in Mechanicsburg, PA. The site previously contained a 20,000-square-foot commercial retail building,which has recently been demolished to make way for a Rutter's Farm Store(gas station and convenience store). The sale was for land only. The site has access to a signalized intersection. 32 i i COMPARABLE LAND SALE THREE -44 ILKW AVENUE' a � � 77 Vt Location: 4680 East Trindle Road,Hampden Township,Cumberland County Mechanicsburg,Pennsylvania 17050 Transaction Data Consideration: $460,000 Sale Date: February 2013 Grantor: 4660 Associates(Norm Hoffer) Grantee: BAM Trindle Road LLC Parcel ID: 10-22-0529-003-U2 Deed Reference: 201304358 Conditions of Sale: Arm's Length Property Rights: Fee Simple Financing: Cash to Seller "Verification: Tom Posavec(Landmark Commercial Realty)717-731-1990 Site Data Site Size: 0.84 acres or 36,590 square feet Shape/Topography: Rectangular/Level Access/Visibility: Good/Excellent Public Utilities: All public available Zoning: Commercial General, C-G Proposed Use: Office Building t Appraisal Measures Sale Price per Acre: $547,619 Sale Price per SF of Land: $12.57 Comments: This is the sale of a vacant commercial lot located at the signalized intersection of Trindle Road and Railroad Avenue in Mechanicsburg. The site was improved with a 10,000-square-foot office building,which is leased by Central Penn AAA. The property was previously on the market for$550,000. 33 COMPARABLE LAND SALE FOUR i Location: 107 South Sporting Hill Road,Hampden Township, Cumberland County Mechanicsburg,Pennsylvania 17050 Transaction Data: Consideration: $900,000 Sale Date: December 2010 Grantor: SADG-12 Associates LP Grantee: PFC Mechanicsburg LLC Legal Description: 10-21-0279-052C Deed Reference: Deed Book 02010,Page 37282 Conditions of Sale: Arm's Length Property Rights: Fee Simple Verification: Public Records&Appraisal Files Site Data: Size: 1.83 acres or 79,715 square feet Shape/Topography: Rectangular/Generally Level Access/Visibility: Good/Good Public Utilities: All public available Zoning: CL, Commercial Limited Proposed Use: Urgent Care Facility(Medical) Appraisal Measures: Sale Price per Acre: $491,803 Sale Price per SF of Land: $11.29 Comments: This is the sale of a vacant commercial lot located near the Carlisle Pike and Route 581 in Mechanicsburg. The site has since been improved with a one-story, 6,900-square-foot medical office building called Patient First. The facility opened in the summer of 2011. 34 COMPARABLE LAND SALES MAP >M` J') k", 1vt, 'W6st Shorg,46Uhlry' 1*" 'V' 11, % am '51 -.11Y.N 1111,'OROW W, v M 4 'Yal ziUPPqt'!%;,tNOV Q, mechant=Ur, 4J, -2 Oz, 4"X��'.1 F —Necha x-�tl #JqLb q� R P`� IV AL 00 k-d Itl knns;160w MAP LEGEND 1 —Subject Property 2—6469 Carlisle Pike,Mechanicsburg,PA 3—714 West Main Street,Mechanicsburg, PA 4—4680 East Trindle Road, Mechanicsburg, PA 5— 107 South Sporting Hill Road, Mechanicsburg,PA 35 COMPARABLE LAND SALES ADJUSTMENT GRID COMPARABLE LAND SALES SUBJECT PROPERTY SALE I SALE 2 SALE 3 SALE 4 LOCATION 4201 Gettysburg Road 6469 Carlisle Pike 714 West Main Street 4680 East Trindle Road 107 South Sporting Hili Road TOWNSHIP Lower Allen Silver Spring Mechanicsburg Borough Hampden Hampden COUNTY Cumberland Cumberland Cumberland Cumberland Cumberland DATE OF SALE N/A January-2014 August-2013 February-2013 December-2010 CONSIDERATION N/A $455,000 $900,000 $460,000 $900,000 SQUARE FEET OF LAND 81,250 40,075 80,586 36,590 79,715 PRICE PER SF OF LAND N/A $11.35 $11.17 $12.57 $11.29 ROPERTY RIGHTS CONVEYED N/A Fee Simple Fee Simple Fee Simple Fee Simple FINANCING— N/A Cash to Seller Cash to Seller Cash to Seller Conventional r. CONDITIONS OF SALE N/A '. 'Assn's Length Arm's Length Ards Length Arm's length ; �• . MARKET CONDITIONS(TIME) N/A 00/0 00/0 00/0 5% LOCATION Suburban(Commercial/Residential) -5% 5% 00/0 -5% ACCESS&VISIBILITY Very Good/Excellent 00/0 0510 0% 5°l0 _ SITE CHARACTERISTICS Generally Level&Irregular 15% 0% 0% 00 — FLOOD PLAIN Yes -5% -5% -50/0 -5% UTILITIES All Public Available 00/0 00/0 00/0 00/0 ZONING C-1,Neighborhood Commercial 0% 01/0 00/0 0% SIZE 81,250 SF -5% 0°/a -50/0 00 NET ADJUSTMENT 0% 0% -10% 0% ADJUSTED PRICE PER SF $11.35 $11.17 $11.31. $11.29 Comparable Sales Adiusted$/Sg Ft of Land Sale Two $11.17 Sale Four $11.29 SUBJECT PROPERTY ,$1.1.30 Sale Three $11.31 Sale One $11.35 36 Sale I was adjusted downward due to its superior location on the Carlisle Pike, location outside a designated flood plain area and economies of scale. An upward adjustment was necessary to account for the limited usable land area due to a shared driveway easement encumbering the properly. Sale 2 was adjusted upward due to its inferior location in Mechanicsburg Borough. A downward adjustment was necessary for its location outside a designated flood plain area. Sale 3 was adjusted downward due to its location outside a designated flood plain area and for economies of scale. Sale 4 was adjusted upward for market conditions (time) as it was sold during a downtime in the real estate market. This sale was also adjusted upward to account for inferior access and visibility; the site does not have a signalized intersection. Downward adjustments were made for superior location near the Carlisle Pike and Route 581 and location outside a designated flood plain area. Conclusion—Sales Comparison Approach (Redevelopment) The adjustments to the comparable sales are indicated on the Sales Comparable Grid on Page 34. The price per square foot of land ranged from $11.17 to $11.35, with a mean of $11.28. Taking into consideration the subject's location, access and visibility, site size, utilities and zoning we have estimated a price per square foot of land based on $11.30. After careful consideration of all relevant factors of comparability, it is our opinion that the "as is" market value of the subject property as of the appraisal date, was: 81,250 SF x $11.30 per SF of Land = $918,125 Less Cost of Demolition ($82,000) Final Market Value $8369125 Rounded to $8409000 *Note: This land value is less than the current income potential of the subject property. 37 RECONCILIATION In the preceding pages of this report, the Income Approach was. developed to estimate the fee simple market value of the subject property as of the effective dates of this report. The value indicated by the Income Approach is summarized as follows: "AS IS"VALUATION SALES COMPARISON APPROACH: Not Applicable COST APPROACH: Not Applicable INCOME APPROACH: $1000 000 The sales investigated in the comparable sales approach had similarities and differences could be analyzed and adjusted for all of the subject properties. The comparables indicated a price per unit, with adjustments that could be recognized. The Sales Comparison Approach was not developed due to the lack of comparable sales of similar mixed-use properties (mobile home park with commercial retail building). It was developed via the highest and best use analysis to determine the value of the land. Properties of this type are generally transferred on the basis of the amount and nature of the net income they are capable of producing. Plus the use of the band-of-investment premise to -formulate the overall capitalization rate accurately reflects the current market. Mortgage terms, representing the major portion of the rate, were based on reliable data. Furthermore, similar properties are generally bought and sold based on their income potential as well as the demands for return on and of capital. The Income Approach was considered and developed for the "As Is"value of the property via the highest and best use analysis. The Cost Approach was considered, but was not developed for the improvements, due to the age of the property and the difficulty in measuring depreciation. 38 In the final analysis,the Income Approach was considered most reliable in estimating an opinion of market value. With all this in mind, it is our opinion that the market value of the subject property in its "As Is"condition, as of October 15, 2014 was: ***ONE MILLION DOLLARS*** ($1,000,000) 39 CERTIFICATION OF VALUE I certify that, to the best of my knowledge and belief: —The statements of fact contained in this report are true and correct. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal,impartial,and unbiased professional analyses,opinions,and conclusions. —I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. —RSR Appraisers&Analysts has not appraised this property in the last three(3)years. —I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. —My engagement in this assignment was not contingent upon developing or reporting predetermined results. — My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value opinion,the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. —My analyses,opinions, and conclusions were developed, and this report has been prepared,in conformity with the Uniform Standards of Professional Appraisal Practice. —I have made a personal inspection of the property that is the subject of this report. Signature: W.Greg Rothman,MAI,CPE,CCIM Pa.Certified General Real Estate Appraiser No.GA 001455-L Expires:June 30,2015 40 CERTIFICATION OF VALUE I certify that,to the best of my knowledge and belief- -The statements of fact contained in this report are true and correct. — The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal,impartial,and unbiased professional analyses,opinions,and conclusions. —I have no present or prospective interest in the property that is the subject of this report and no personal interest with respect to the parties involved. —RSR Appraisers&Analysts has not appraised this property in the last three(3)years. — I have no bias with respect to the..property that is the subject of this report or to the parties involved with this assignment. —My engagement in this assignment was not contingent upon developing or reporting predetermined results. — My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client,the amount of the value opinion,the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. —My analyses,opinions,and conclusions were developed,and this report has been prepared,in conformity with the Uniform Standards of Professional Appraisal Practice. —I have made a personal inspection of the property that is the subject of this report. Signature: Jeremy m.rieimczeunau Pa. Certified General Real Estate Appraiser License No:GA004050 Expires:June 30,2015 +t 41 ASSUMPTIONS AND LIMITING CONDITIONS 1. No responsibility is assumed for the legal descriptions provided or for matters pertaining to legal or title considerations. Title to the property is assumed to be good and marketable unless otherwise stated. 2. The property is appraised free and clear of any or all liens or encumbrances unless otherwise stated. I Responsible ownership and competent property management are assumed. 4. The information furnished by others is believed to be reliable, but no warranty is given for accuracy. 5. All engineering studies are assumed to be correct. The plot plans and illustrative material in this report are included only to help the reader visualize the property. 6. No survey has been made by the appraiser and no responsibility is assumed in connection with such matters. 7. It is assumed that there are no hidden or unapparent conditions of the property, subsoil, or structures that render it more or less valuable. No responsibility is assumed for such conditions or for obtaining the:engineering studies that may be required to discover them. 8. It is assumed the property is in full compliance with all applicable federal, state,*and local environmental regulations and laws unless the lack of compliance is stated, described, and considered in the appraisal report. 9. It is assumed that the utilization of the land and improvements is within the boundaries or property lines of the property described and that there is no encroachment or trespass unless noted within the report. 10. The distribution of the total valuation in this report between land and improvements applies only under the stated program utilization. The separate allocations for land and buildings must not be used in conjunction with any other appraisal and are invalid if so used. 11. Acceptance and/or use of this appraisal report constitutes acceptance of the foregoing Assumptions and Limiting Conditions. 12. The appraiser of this property will not be required to give testimony or appear in court because of having made this appraisal,unless arrangements have been previously made. 42 UNAPPARENT CONDITIONS It is assumed there are no hidden or unapparent conditions of the property, subsoil or structures, including possible existence of dry rot, fungus, termites or other vermin, which might render it more or less valuable than an otherwise comparable property. No responsibility is assumed for such conditions nor for any engineering required to discover such things. Additional inspection by a qualified professional is recommended. Physical items described are to be used as a general guide for property valuation and not as a complete and detailed physical report. Conditions behind walls, above ceilings, behind locked doors, or under the ground, which are not exposed to casual view, were not inspected. No warranty is given or implied on structural or mechanical items of the property. We suggest that an expert be hired for a detailed investigation, if desired. A structural pest control report has not been obtained for this valuation. If such report would uncover necessary corrective work, which is normally performed at the expense of the current owner, this cost would be deducted from the estimated value. Subsurface rights such as minerals, oil and gas deposits were not considered in this report. Your appraisers have not been provided with a soil analysis offering evidence of the structural ability of the subsurface for support of improvements. Upon personal inspection, your appraisers did not notice physical indications that supporting strata would be unsuitable for improvements. While the land surface has been inspected, as far as possible, by observation, it was not possible to personally observe conditions beneath the soil. Therefore, no representatives are made as to these matters. The value estimate is subject to any soil conditions that would cause a loss in value. Your appraisers are not building or environmental inspectors. An appraiser provides an opinion of value. The appraisal does not guarantee that the property is free of defects or environmental problems. Your appraisers observed visible and accessible areas only. Mold may be present in areas other than the visible and accessible areas. A professional building inspector or environmental inspection is recommended. 43 C/I# 1 MANSFIELD CUMBERLAND COUNTY PROPERTY RECORD CARD (Page 2) 13-24-0797-198. GEORGE I TRUST A TR TYPE: CT Neighborhood: 1300 - LOWER ALLEN TWP RESIDUAL Location: 4201 GETTYSBURG ROAD LOT 21 Zoning. . . . . . : R1 - 4201 GETTYSBURG ROAD CAMP HILL PA 17011 Township. . . . : 13 - LOWER ALLEN TOWNSHIP BUILDING Floor SECTION Basemnt Class Eff Year #.Sct Use V #Sty Dimensions SgFt % Heat Floors Interior Exter. Grade Age Built 01.01 Laundry 9 1 1 4085 NONE GAS VINYL BLOCK BLOCK C C 1972 01.02 Laundry 9 1 1 308 NONE GAS VINYL BLOCK BLOCK C C 1972 01.02 Storage 9 2 1 308 NONE NONE WOOD WOOD VINYL D D 1972 01.03 Laundry 9 1 1 425 NONE GAS VINYL BLOCK BLOCK C C 1972 01.03 Storage 9 2 1 425 NONE NONE WOOD WOOD VINYL D D 1972 02 Storage 9 1 14x15 210 NONE NONE CEMENT WOOD WOOD D D 1972 04 Surfaced 1 3436 X X PAVED X X C C 1972 *************** PLOT PLAN.*************** ***************** ********* LAND INFORMATION ********** No Plot Plan Entered Site. . . . . . . . . . . N LOT SIZE: actual frontage Terrain. . . . . . . . Level Frontage: x FF?: Water Type. . . . . Public x depth: x Adj : Sewer Type. . . . . Septic x Type: Cc Gas Available? . G Photo CM012844 Road Type. . . . . . Paved TYPE SQFT/ACRES RATE VALUE Location Type. . MIX Road Access. . . . N Lot SF Sidewalk?. . . . . . N B.Site 1.90 250000 47500 Fronting. . . . . . . N Srpl#1 Rail Access?. . . N Srpl#2 Perc. . . ====== ---------- ======= ========= ______________Road Frontage=====________- TOTAL 1.90 47500 *********************************** TYPE OF T = Tenant * BUILDINGS SUMMARY ** HOUSING UNITS L = Landlord TYPE SQ.FT. Efficiency Heat: Laundry 4818 1 Bedroom Elect: Storage 943 2 Bedroom Water: Surfaced 3436 3 Bedroom Sewer: Other 17 Garbg: Taxes: Single Bed Insur: Double Bed Int Rep: Other Ext Rep: TOTALS 17 TOTALS 5761 WHEREAS the hereinafter described premises were not specifically devised; and WITNESSETH, that in consideration of One and 001100($1.00) Dollar, in hand paid, the receipt whereof is hereby acknowledged,the said Grantors do hereby grant and convey to the said Grantees: ALL THAT CERTAIN lot of ground with the improvements thereon erected, situate in the Township of Lower Allen, County of Cumberland,and State of Pennsylvania, bounded and described as follows,to wit: BEGINNING at the Southwest corner of the Gettysburg Road and the road leading to Shiremanstown,sometimes called the Miller's Mill Road;thence extending Westwardly along the Gettysburg Road a distance of 325 feet to a point;thence at right angles with said Gettysburg Road and extending Southwardly a distance of 250 feet to a point; thence Eastwardly parallel to the Gettysburg Road a distance of 325 feet to the aforesaid Shiremanstown or Millers'Mill Road; and thence Northwardly along the Western line of said road a distance of 250 feet to the Place of BEGINNING. HAVING frame Service Station Buildings thereon erected. The Premises herein described and conveyed to the Grantee is subject to certain rights- of-way in favor of the Commonwealth of Pennsylvania for use as a State Road ov er a portion of said premises,on the Eastern side of said premises for the purpose of relocation and widening the road hereinabove referred to as the Miller's Mill Road. BEING the same premises which Marie M. Mansfield (joined by her husband, George 1. Mansfield)by their Deed dated December 14, 2000 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, in Deed Book 236, Page 97, granted and conveyed unto George 1. Mansfield. The said George 1. Mansfield died on April 15, 2001 and by Letters Testamentary issued by the Office of the Register of Wills in and for Cumberland county appointed Made M. Mansfield as Executor, to whom Letters Testamentary were duly issued. THIS transfer is exempt from Pennsylvania Realty Transfer Tax as it is a transfer from Estate to Testamentary Trust. TOGETHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments, and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders,rents, issues, and profits thereof, and of every part and parcel thereof;AND ALSO all the estate, right,title, interest, use, possession,property, claim, and demand whatsoever of the Grantor both in law and in equity of, in, and to the premises herein described and every part and parcel thereof with the appurtenances. TO HAVE AND TO HOLD the above-described premises hereby granted, or mentioned and intended so to be,with the hereditaments and appurtenances unto the said Grantee, their heirs and assigns, to and for the only proper use and benefit of the said Grantee,their heirs and assigns,forever. AND the said Grantor will FOREVER SPECIALLY WARRANT AND FOREVER DEFEND the property hereby conveyed.. MoK 252 PAGE330i IF THIS INSTRUMENT is executed by more than one person or corporation or both as Grantor, the warranties and representations of,each shall be joint and several. Whenever used, the singular number shall include the plural,the plural the singular,the use of any gender shall include all genders, and the words "Grantor"and "Grantee"wherever used, shall include their heirs, executors, administrators, successors, or assigns. IN WITNESS WHEREOF,said Grantor has signed this deed the day and year first above written. Sealed and delivered ESTATE OF GEORGE I. MANSFIELD in the presence of: Joj,;� Poo 42,k By: alx. (SEAL) RIE M.MANqFIELEDExecutor I Certify this to be recorded In Cumberland County PA COMMONWEALTH OF PENNSYLVANIA Recorder of Deeds COUNTY OF ss. On this,the day of , 2002, before me, the undersigned officer, a Notary Public in and for hid ty and state, personally appeared MARIE M. MANSFIELD, Executor of the Estate of George 1. Mansfield, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and. acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. . � Notar!op ublic ♦r � Q KNOTARIAL SEAL CYNTHIA J.RULE,Notary Public E.;. Camp Hill Bore.,Cumberland OMM =r my Commission Expires Jan.24,2004 Certificate Of Residence oou 252 PAu-13302 I hereby certify that the precise residence of the Grantee herein is as follows: 4201 Gettysburg Road, Camp Hill, PA 17011. l 1-- jjjjjjjj ,�'&--I�S Elyse E. R gers, Attorn for rantee State ox aid RECORDER'S S USE ONLYR REV-103 X�.�_ ab REALTY TRANSFER TAX Num epi- COMMONWEALTH OF PENNSYLVANIA STATEMENT OF VALUE DEPARTMENT OF REVENUE Page Number BUREAU OF INDIVIDUAL TAXES DEPT.281kW3 , Dote Recorded HARRISBURG,PA 17128.OW3 See Reverse for Instructions 77- - Complete each section and file in duplicate with Recorder of Deeds when(1)the full valuelconsideration is not set forth in the deed,(2)when the deed is without consideration,or by gift,or(3)a tax exemption is claimed.A Statement of Value is not required if the transfer is wholly exempt from tax based on: (1)family relationship or(2) public utility easement. If more space is needed,attach additional shest(s). A CORRESPONDENT - All inquiries may be directed to the following person: _ Name Telephone Number: Elyse E. Rogers, Esquire Area Code{ 717 ) 612--5800 Street Address City State Zip Code 415 Fallowfield Road, Suite 301 Camp Hill PA 17011 B TRANSFER DATA oat:of Asceptottse o oeeutneat Grantor(s)/Lossor(s) Grantee(s)/Lessee(s) Marie M. Mansfield, Executor Marie M. Mansfield Trustee Street Address Street Ad roes 4201 Gettysburg Road 4201 Gettysbuug Road City State Zip Code city State Zip Code Camp Hill PA- 17011 Camp Hill PA 17011 C PROPERTY LOCATION Street Address City,Township,Borough Gettysburg Road Camp Hill County School District Tax Parcel Number Cumberland 13-24--0797=198 D VALUATION DATA 1.Actual Cash Consideration 2.Other Consideration 3.Total Consideration $1.00 + 4.County Assessed Value S.Common Level Ratio Factor 6.Pair Market Va ue X E EXEMPTION DATA Ia.Amount of Exemption Claimed 16.Percentage of Interest Conveyed 100% 100% 2. Check Appropriate Box Below for Exemption Claimed ❑ Will or intestate succession (Name at Decedent) (Estate File Number) ❑ Transfer to Industrial Development Agency. Transfer to a trust. {Attach complete copy of trust agreement identifying all beneficiaries.) ❑ Transfer between principal and agent. (Attach complete copy of agency/straw party agreement.) ❑ Transfers to the Commonwealth,the United States and Instrumentalities by gift,dedication,condemnation or in lieu of condemnation. (if condemnation or in lieu of condemnation,attach copy of resolution,) ❑ Transfer from mortgagor to a holder of a mortgage in default. Mortgage Book Number , Page Number_. ❑ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrected or confirmed.) ❑ Statutory corporate consolidation,merger or division.(Attach copy of articles.) ❑ Other(Please explain exemption claimed, if other than listed above.) ia►t 2a ew3303 Under penalties of low,I declare that I have examined this Statement,including accompanying information,and to the best of my knowledge and belief, It is true,cornrct and complete. siUnatun of Corresppondent or itesponsible Patty Date FAILURE TO comKETE THIS FORM P PERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. W. GREG ROTHMAN, MAI, CPE, CCIM EXPERIENCE: October 2001 to Present: President/CEO, RSR REALTORS® February 1999 to Present: Partner, Rothman Schubert&Reed, REALTORS® December 1995 to Present: Certified General Appraiser,RSR Appraisers &Analysts June 1994 to October 2001: Associate Broker, Rothman Schubert&Reed, REALTORS® July 1992 to December 1995: Assistant Appraiser,RSR Appraisers&Analysts June 1989 to June 1994: Sales Associate, Rothman Schubert&Reed, REALTORS® EDUCATION.• Cumberland Valley High School,June 1985 University of Massachusetts/Amherst, Bachelors of Science,May 1989 Johns Hopkins University, Baltimore, MD,Masters of Science in Real Estate,May 2005 Appraisal Institute Coursework: Al 110,Principles of Real Estate Appraisal: Fall 1992 Al 410, Standards of Professional Practice(A): Winter 1993,Fall 1999 Al 120, Procedures of Real Estate Appraisal: Spring 1993 Al 420, Standards of Professional Practice(B): Spring 1993, Fall 1999 Al 310,Basic Income Capitalization: Fall 1995 Al 649, Litigation Skills for the Appraiser: Fall 1998 . Al 320, Market Analysis for Commercial Real Estate: Fall 1998 Al 540, Report Writings&Valuation Analysis: Fall 1999 Al 510,Advanced Income Capitalization: Winter 2000 Al 410,Uniform Standards of Professional Appraisal Practice: Spring 2009 Commercial Investment Real Estate Institute Coursework: CI 401, Commercial Investment Real Estate Analysis: Fall 1996 CI 101,Financial Analysis for Commercial Real Estate: February 1997 C1407,Advanced Techniques in Leasing&Marketing: April 1997 CI 301,Decision Analysis for Commercial Real Estate: September 1997 CI 201,Market Analysis for Commercial Real Estate: October 1997 Johns Hopkins University Coursework: 767.710,Real Estate Technology: Fall 2002 767.700,Real Estate Enterprise: Fall 2002 767.760,Urban Economics: Spring 2003 767.776,Real Estate Finance: Spring 2003 767.716,Real Estate Regulation: Summer 2003 767.746, Building and Site Design: Summer 2003 767.730,Market and Feasibility Analysis: Fall 2003 767.715,Real Estate Law: Fall 2003 767.795,Real Estate Construction: Spring 2004 767.777, Real Estate Investment: Spring 2004 767.780, Real Estate Research: Spring 2004 767.685, Real EstateValuation: Fall 2004 767.785,Valuation and Analysis: Spring 2005 Additional Real Estate Coursework: Fundamentals of Real Estate: Institute of Real Estate Studies,January 1986 Land Use&Growth Management: Penn State University,Fall 1991 Real Estate Finance: Hbg.Area Community College, Winter 1992 Appraisal of Residential Property: Institute of Real Estate Studies, Fall 1992 Real Estate Law: Institute of Real Estate Studies,Fall 1992 Real Estate Brokerage: Institute of Real Estate Studies, Spring 1993 Fair Housing Law: Institute of Real Estate Studies, Winter 1993 Evaluating income Producing Property: DPS School, Spring 1994 2006 National USPAP Update: McKissock Real Estate&Appraisal School, Spring 2007 Appraisal Trends: McKissock Real Estate&Appraisal School, Spring 2007 Pennsylvania State Mandated Law: McKissock Real Estate&Appraisal School, Spring 2007 Technology for Today Appraiser: McKissock Real Estate &Appraisal School, Spring 2007 The Art of Residential Appraisal Review: McKissock Real Estate&Appraisal School, Spr.2007 2008 National USPAP Update(7 hour): Appraisal Institute, 2008 Loss Prevention:Appraisal Institute,April 2009 Apartment Appraisal Concepts&Applications: Appraisal Institute,May 2009 Pennsylvania Tax Assessment Law:Appraisal Institute,June 2010. Hotel Appraisal—New Techniques for Today's Uncertain Times: Appraisal Institute,July 2010. MILITARY EXPERIENCE. United States Marine Corps Reserve: 1991 to 2001,'Honorable Discharge, rank of Staff Sergeant. Fire Direction Center,Assistant Ops Chief, Forward Observer, Liaison Chief. Awards: National Service Medal, Selected Marine Reserve Medal,Arctic Service Ribbon. AFFILIATIONS: The Appraisal Institute: Member,Appraisal Institute(MAI) Central Pennsylvania Chapter of the Appraisal Institute, President Maryland Chapter of the Appraisal Institute Royal Institute of Chartered Surveyors(MRICS) Certified Commercial Investment Members(CCIM) National Association of REALTORSO Pennsylvania Association of REALTORS®,Past State Director Greater Harrisburg Association of REALTORSO,Past-President AWARDS. Greater Harrisburg Association of REALTORS "REALTOR OF THE YEAR" 2008 Maryland Chapter of the Appraisal Institute Scholarship 2005 Allen L. Berman Real Estate Institute Class of 1993 Merit Award 2005 Greater Harrisburg Association of REALTORS "Top 1%" 2004-2008 Greater Harrisburg Association of REALTORS "Outstanding Sales Associate" 2001 PAR Gold Excellence Award 2000 Greater Harrisburg Association of REALTORS "Professional Merit Award" 1997 Greater Harrisburg Association of REALTORS "Winner's Circle" 1994-2008 Central Penn Business Journal "Forty Under 40" 1998 Central Penn Business Journal "Sales Dream Team: 1999 Rothman Schubert&Reed,REALTORS "Agent of the Year" 1992, 1994-1998 National Multiple Sclerosis "Leadership Award" 1997 EXPERT WITNESS& TESTIMONY.• United States Bankruptcy Court(Middle District) Tri-County Planning Commission Cumberland County Planning Commission Dauphin County Tax Assessment Board(Tax Appeals) Cumberland County Tax Assessment Board(Tax Appeals) Perry County Commissioners(Tax Appeals) Hampden Township Planning&Zoning Commissions New Cumberland Borough Zoning Hearing Board Divorce Masters Hearings (Cumberland and Dauphin Counties) STATE LICENSES& CERTIFICATIONS: Real Estate Broker's License RM-052272-A State Certified General Appraiser GA-001455-L Certified Pennsylvania Evaluator AV-002237 Licensed Real Estate Instructor RI-002215-L COMMUNITY INVOL VEMENT: Commonwealth of Pennsylvania Real Estate Commission(Appointed by Governor Tom Corbett) National Veteran's Business Development Corporation(Appointed by President George W. Bush) United States Commission of Civil Rights(Pennsylvania Advisory Committee) Harrisburg University of Science&Technology(Board of Trustees) United Way of the Capital Region(Former Board of Directors) Capital Region Economic Development Corporation(Former Board of Directors) Cumberland County Economic Development Agency(Former Board of Directors,Past Vice Chairman) i Harrisburg Young Professionals(Founder and Past President) i `G1Gq: V f .r. f r• }r' i. S .., t a l t- eyespy fa — kF3ism S ' 'R ? ? x �S G c ees .. '4^ � ^. h{rr �•�qo Z"'F t%-.•:� `��K' L�.�� i�s'��� �� - �i 'a; ` ealtlj ofP=enns�'l:v✓ Y4�.�if �:± ;y-,^g �, �'t. �, � � i ,,v s � '*' �.m *'�yn'`5 .''�:.;;,A���. `h� •4 -, � tw �,r'"� G"-r'^ v ,gam, •�^k .'�. �+.wM - .t^a i �aA� �Dt �ya a �}le�.c 't-'.?. »;to-�! 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'� W.;u .,i71,„+• o-•rai�✓^.''S"�' , � .rtA ,\.t,•\.v,. ,�e:tca\ e,�.„' e\\, .,;e- `z ';�z, z .�';, Signa"t�ir, ";,�,_ is °'•,���. .r lt��rtr ,r r\t t a? c,� \ �,; � a -s rc r S€ a ;;S•: ?r,fc•;;.Q%•. 'l, :r.':;;:•^ ,, � �' t •\a\a\ \ t\�, V11} t\\ -. -:�. �i+ ?Yx``,a�i,�.`;+£�r" � a �- s � , c v1 I ,�r�, +� '.�` �., •.4, :� - P {711'�SlOitt<i S)PE'OFSSIOtt {'flriS_-_CCU 8tI0E1A�``•�,}'fAtES' - ''+ rS �• t:�� C .''':``t,:.,,„, '2^w.. - �:{,+``s ''••.�">+: r' i �• ,:.e.`��.�,.-r.,cw. na..�ou.�... i PRIVACY NOTICE Pursuant to the Gramm-Leach-Bliley Act of 1999, effective July 1, 2001, RSR Appraisers & Analysts appraisers, along with all providers of personal financial services, are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. Types of Nonpublic Personal Information We Collect In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to use by you directly or received by us from others with your authorization. Parties to Whom We Disclose Information We do not disclose any nonpublic information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our employees, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our employees and any third party consultants we employ are informed that any information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are party. Confidentiality and Security We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. Please feel free to call us any time if you have any questions about the confidentiality of the information that you provide us. Bill 66 No: 1 II I I II II I I I I I I IIIII I II II:I III'`; 2014 idtein Mr 6f Real Estate TaxeS Control No:018-008752 Bill Date: 3/01/2014 PAYABLE Assessed Lan Improvement Mlnera Tota TO: Values 13,700 41,400 0 55,100 CYNTHIA STAHLE,TAX COLLECTOR PO BOX 326 CLINTON COUNTY COURTHOUSE Discount Face Penalty CROSS FORK PA 17729 Rates 5.40000 5.40000 5.40000 2% 5% COUNTY RE 291.59 297.54 312.42 DESC: LEIDY TOWNSHIP MAP NO: 06-01-0044-A -C Rates 61000 .61000 .61000 2% 5% 000136 Grammas LN p TAX 32.94 33.61 35.29 ACRES 1.500 DEED 2002 /5368 CAMP TAX AMOUNT DUE—> $324.53 $331.15 $347.71 I Paid on or After 3/01/2014 5 01 2014 7/01/2014 If Paid On or Before 4/30/2014 6/30/2014 12/31/2014 TAX MANSFIELD GEORGE I TRUST ET AL PAYER %MANSFIELD MARIE M TRUSTEE 4201 GETTYSBURG RD TO TAX CLAIM ON 12/31/2014 CAMP HILL PA 17011 117 YOUR TAXES ARE BEING ESCROWED FORWARD THIS BILL TO YOUR ESCROW COMPANY OFFICE TUESDAYS 5:30PM TO 9:OOPM . . HOURS: PHONE:570-923-2364 Return Bill with Payment.For a Receipt, Tax Collector Signature Date Paid Amount Paid Enclose Self Addressed Stamped Envelope sye_..s sem• % .'�-. .,.5.57 i v c=) ,10"I/20/20114/7'HU 09:35 J RECORDATION REQUESTED BY. NJ, Elyse E.Rogers,Esquire Keefer Wood Allen&lRahal,LLP 415 Fallowfield Road,Suite 301 U;4 rf o no Camp Hill,PA 17011 G-rl3 WHEN RECORDED MAIL TO; Elyse E.Rogers,Esquire Keefer Wood Allen&Rahal, LLP 415 Fallowfield Road,Suite 301 06, If Camp Hill,PA 17011 4- f Tax Parcel Nos.: SEND TAX NOTICES TO: SPACE A80VE TH13 UNE 16 FOR RECORDER's USE ONLY THIS DEED , Made the day Of 20p2 ' V BETWEEN MARIE M. MANSFIELD, Executor of the ESTATE OF GEORGE 1. MANSFIELD and MARIE M. MANSFIELD,individually,as tenants in common,parties of the first pat hereinafter referred to as Grantors, AND MARIE M. MANSFIELD,Trustee of the GEORGE 1, MANSFIELD TRUST A, as to a fifty percent(50%)tenants in common Interest, and SHARON M. BARBARETTA, WAYNE A. MANSFIELD,STEVEN A. MANSFIELD,and MICHAEL L. MANSFIELD, parties of the second part,each.as to a twelve and one-half percent(12.5%)as tenants in common interest, hereinafter referred to as Grantees, WHEREAS GEORGE 1, MANSFIELD died April 15, 2001, testate seized of certain land situate In Clinton County; and WHEREAS the Will of the said GEORGE 1.MANSFIELD daied January 25, 1993 as duly probated in the Office of the Register of Wills in and for Cumberland County, Pennsylvania,on May 3, 2001 and Letters Testamentary were granted to Marie M. Mansfield, the above named Executor; of the Decadents probate estate (No. 21-01-0442); and 2002 - 053F,8 U� FA* P. 0 0 2 i/ThU 35 A 11 N WHEREAS Section 3351 of the Probate,Estates and FIduciades Code(20 PS. 3351) confers upon Executor the power to sell at public or private sale. any real estate not specifically devised,and WHEREAS the.hereinafter described premises were not specifically devised;and WITNESSETH,that In consideration of One and 001100 ($1.00) Dollar,in hand paid, the receipt whereof is hereby acknowledged, the said Grantors do hereby grant and convey to the said Grantees- ALL THAT CERTAIN piece or parcel of properly in Spicewood Run, Leidy Township, Clinton County, Pennsylvania, bounded and described as follows,to wit: BEGINNING at a large pine tree being a comer of properly now or formerly of D. Shronk,at al and Shean,et at,and being located on the East side of a dirt well road;thence South 32 degrees 00 minutes East along, of property now or formerly of D. Shronk,at al.a distance of 292.0 feet to a post line of land now or formerly of the G. Cross Estate gild lands now or formerly of C.Summerson; thence South 74 degrees 10 minutes West along line of lands now or formerly of C. Summerson, a distance of 200 feet to a pipe;thence North 22 degrees 23 minutes West across other lands now or formerly of Jesse A. Calhoun,a distance of 422 feet to a double oak tree on East side of a dirt road;thence along East side of said road, South 57 degrees 20 minutes East,a distance of 198 feet to the Place of BEGINNING, CONTAINING 1.63 acres, SUBJECT to certain oil,gas and mineral rights as set forth in prior deeds. BEING the same premises which George 1. Mansfield, by his Dead dated January 28, 1993 and recorded in the Offk;e of the Recorder of Deeds in and for Clinton County,in Record Book 505, Page 241,granted and conveyed unto George 1. Mansfield and Marie M. Mansfield, husband and wife,as tenants in common. The said George). Mansfield died on April 15,2001 and by Letters Testamentary Is-sued by the Office of the Register of Wills in and for Cumberland County appointed Marie M. Mansfield as Executor,to whom Letters Testamentary were duly issued. THIS transfer is exempt from Pennsylvania Reality Transfer Tax as it is a transfer from Estate to Testamentary Trust and from parent to children. TOGETHER with all and singular the buildings, Improvements,ways,woods,waters, watercourses, rights, liberties, privileges, hereditaments,and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders,rents, Issues,and profits thereof, and of every part and parcel thereof.AND ALSO all the estate, right,title, Interest, use,possession, property, claim,and demand whatsoever of the Grantor both in law and in equity of, in,and to the premises heroin described and every part and parcel thereof with the appurtenances. TO HAVE AND TO HOLD the above-described premises hereby granted,or mentioned and intended so to be,with the hereditaments and appurtenances unto the said Grantee, their heirs and assigns,to and for the only proper use and benefit of the said Grantee,their heirs and assigns,forever. E�il4I/2'0 201,41�1;1!0 09:J1 A�7 C d N�, P. Uri ANLL the said Grantor will FOREVER SPECIALLY WARRANT AND FOREVER DEFEND the property hereby conveyed. IF THIS INSTRUMENT is executed by more than one person or corporation or both as Grantor, the warranties and representations of each shall be joint and several. Whenever used, the singular number shall include the plural,the plural the singular, the use of any gender shall include all genders, and the words"Grantor"and"Grantee"wherever used,shall include their heirs, executors, administrators, successors, or assigns. IN WITNESS WHEREOF, said Grantor has signed this deed the day and year first above written. Sealed and delivered ESTATE OF GEORGE 1. MANSFIELD in the presence of: By: av � _(SEAL) ARIE M. IAMSFl ELW Executor (SEAL) MARIE M. MANSFIELD COMMONWEALTH OF PENNSYLVANIA :ss. COUNTY OF o On this,the day of ,2002, before me,the undersigned officer, a Notary Public in and fors d cou t and state, personally appeared MARIE M. MANSFIELD, Executor of the Estate of George 1, Mansfield,and individually, known to me or satisfactorily proven to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and of iiciel seal. Notaryublic NOTARIAL Sfal. CY HI{lal3ora•C�umEeriand� LU 0,4 2 U AM Certificate Qf—Reside ng_2 I hereby certify that the precise residence of the Grantee herein is as follows: 4201 Gettysburg Road, Camp Hill,PA 17011. Elyse E. Rqpers,Lktoi or ran COMMONWEALTH OF PENNSYLVANIA COUNTY OF CLINTON RECORDED on this_day of 2002, in the Rewrderis Office of the said County, in Record Book_,Page Given under rny hand and seal of the said office, the date above written. Recorder Property Mapper Cumberland County, PA PERRY COUNTY tl 1105 PRIMROSE AVENUE PIN: 13-24-0799-086 Y N .0 NTY !_ Land Use Code: ACTC-Ggp: 0.25Square Feet:,653g ;'.. 1 ,1 181h'M Clear,El,Greer, Status: Copyright 2011 Esri. All rights reserved. Wed Mar 19 2014 08:10:45 PM. 1105 PRIMROSE AVENUE PIN: 13-24-0799-086 Deed book: 00252-03304 Owner: MANSFIELD GEORGE I TRUST TR Land Use Code: 101 Property Type: R Acreage: 0.25 Square Feet: 653 �—�S "join Taxable Status: T Clean & Green Status: Land Assessed Value $: 36100 �„asvvv�on ��` �, c „q"'1 Building Assessed Value $: 69800 Total Assessed Value $: 105900 Sale Price $: 1 l^yp Sale Date: Thu Jul 11 2002 08:00:00 PM Year Built: 1930 Municipality: LOWER ALLEN TOWNSHIP Height in Stories: 1 Type of Dwelling: DETACH Primary Exterior: Composit'n Basement Percentage: 100 Air Conditioning: NO Total Rooms: 4 Rpdrooms: 2 1 Bath: 1 rialf Bath: RECORDATION REQUESTED BY; Elyse E.Rogers,Esquire Keefer Wood Allen&Rahal,LLP 415 Fallowfield Road,Suite 301 Camp Hill,PA 17011 0 r � , WHEN RECORDED MAIL TO: c -? �-;' c• Elyse E.Rogers,Esquire Keefer Wood Allen&Rahal,LLP 415 Fallowfield Road,Suite 301 ry r ; Camp Hill,PA 17011 3 C> G rrt Tax Parcel Nos.: CO zi M --4 MC.] -t o Ili SEND TAX NOTICES TO: c.a ?t SPACE ABOVE TWS LINE 13 FOR RECORDER'S USE ONLY Parcel No 13-24-0799-086 THIS DEED, Made the_ day of ,2002 , BETWEEN MARIE M. MANSFIELD,Execu or of the ESTATE OF GEORGE I. MANSFIELD and MARIE M. MANSFIELD, individually,as tenants in common,parties of the first part, hereinafter referred to as Grantors, AND i MARIE M. MANSFIELD,Trustee of the GEORGE 1. MANSFIELD TRUST A, as to a fifty percent(50%)tenants in common interest, and SHARON M. BARBARETTA,WAYNE A MANSFIELD, STEVEN A. MANSFIELD,and MICHAEL L. MANSFIELD,parties of the second part, each as to a twelve and one-half percent(12.5%)as tenants In common interest, hereinafter referred to as Grantees. WHERE4S GEORGE I. MANSFIELD died April 15, 2001, testate seized of certain land situate in Cumberland County;and WHEREAS the Will of the said GEORGE 1. MANSFIELD dated January 28, 1993 as duly probated in the Office of the Register of Wills In and for Cumberland County, Pennsylvania,on May 3, 2001 and Letters Testamentary were granted to Marie M. Mansfield, the above named Executor,of the Decedent's probate estate(No. 21-01-0442);and IiGGY ,�Jw i a4-3304 WHEREAS Section 3351 of the Probate, Estates and Fiduciaries Code(20 PS. 3351 confers upon Executor the power to sell at public or private sale, any real estate not specifically devised;and WHEREAS the hereinafter described premises were not specifically devised;and WITNESSETH,that in consideration of One and 001100($1.00) Dollar, In hand paid, the receipt whereof is hereby acknowledged,the said Grantors do hereby grant and convey to the said Grantees: ALL THAT CERTAIN lot of ground situate In the Township of Lower Allen,County of Cumberland and State of Pennsylvania, being Lot No. 50 of a Plan of Lots known as Rana Villa Spring Terrace, said Plan being reoorded in the Office of the Recorder of Deeds in and for Cumberland County, in Plan Book 2, Page 42, bounded and described as follows: BEGINNING at a point on the Eastern line of Primrose Avenue, said point being 224.1 feet in a Southerly direction from the Southern line of Rosemont Avenue;thence in an Easterly direction along the line of Lot No.51 on said Plan 166.75 feet to a point,thence in a Southerly direction along the line of Lot No. 141 on said Plan 65 feet to a point;thence in a Westerly direction along the line of Lot No. 49 on said Plan 166.75 feet to a point;thence in a Northerly direction along the Eastern line of Primrose Avenue 65 feet to the Place of BEGINNING. TOGETHER with the right and privilege of the free and uninterrupted use of the water of Rana Villa Spring, located on Lot No.33 of said Plan,for domestic purposes only, in common { with other owners and occupiers of Lots on said Plan. UNDER AND SUBJECT to restrictions of record. BEING the same premises which Marie M.Mansfield, by her Deed dated January 28, i 1993 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, in Deed Book"F°,Volume 36, Page 555,granted and conveyed unto George I. Mansfield and I Marie M. Mansfield, husband and wife, as tenants In common. The said George I. Mansfield j dies on April 15, 2001 and by Letters Testamentary issued by the Office of the Register of Wills in and for Cumberland County appointed Marie M. Mansfield as Executor, to whom Letters Testamentary were duly issued. THIS transfer is exempt from Pennsylvania Realty Transfer Tax as it is a transfer from Estate to Testamentary Trust and parent to children. i TOGETHER with all and singular the buildings, improvements,ways,woods,waters, watercourses, rights,liberties, privileges, hereditaments,and appurtenances to the same belonging or in anywise appertaining; and the reversion and reversions, remainder and remainders, rents,issues,and profits thereof,and of every part and parcel thereof;AND ALSO all the estate, right,title,interest, use, possession,property,claim,and demand whatsoever of the Grantor both in law and in equity of, in,and to the premises herein described and every part and parcel thereof with the appurtenances. TO HAVEAND TO HOLD the above-described premises hereby granted,or mentioned and intended so to be,with the hereditaments and appurtenances unto the said Grantee,their heirs and assigns,to and for the only proper use and benefit of the said Grantee,their heirs and assigns,forever. i Boos 252 "KF3305 I AND the said Grantor will FOREVER SPECIALLY WARRANT AND FOREVER DEFEND the property hereby conveyed. IF THIS INSTRUMENT is executed by more than one person or corporation or both as Grantor,the warranties and representations of each shall be joint and several. Whenever used, the singular number shall include the plural,the plural the singular,the use of any gender shall include all genders, and the words"Grantor"and'Grantee"wherever used,shall include their heirs, executors,administrators,successors,or assigns. IN WITNESS WHEREOF,said Grantor has signed this deed the day and year first above written. Sealed and delivered ESTATE OF GEORGE t. MANSFIELD in the presence of: i By: Wkt ° (SEAL) MARIE M. MANSFIELD xecutrix i i (SEAL) MARIE M. MANSFIEL 'y this to be rec- __ _ 111erland Cour" COMMONWEALTH OF PENNSYLVANIA .ss. � COUNTY OF On this,the 1-v� day of �,rbefore me,tttg undersigned officer, a Notary Public in and for s id cou a state, p lly appeared MARIE M. MANSFIELD, Executrix of the Estate of George I. Mansfield,and individually, known to me or satisfactorily proven to be the person whose name is subscribed to the within Instrument,and acknowledged that she executed the same for the purposes therein contained IN WITNESS WHEREOF, I hereunto set my hand and official seal. . .� Nota ublic NOTARIAL SEAL Alla C`fNTHIA J.RULE,Nat#ry �ry Camp HUI Baro.,curnbertand 200 _ M Commissbn E res Jan.24, 4 #' Ce 'f n � Ica a Residence ee i I hereby certify that the precise residence of the Grantee herein is as follows: 4201 Gettysburg Road,Camp Hill,PA 17011. Elyse E. R ers,Attome r G tee Rtv-10IX t6-94 RECORDER'S USE ONLY tow Tix Paid REALTY TRANSFER TAX �.— COMMONWEALTHOFPENMYLVANIA STATEMENT OF VALUE 6EPARTMEw OF REYENVE P;_r umbar sunlAU OF INDIVIDUAL TAXIS HARRIS URa,iA1i12846M See Reverse for Instructions Complete each section and file in duplicate with Recorder of Deeds when(1)the full voluelconsideration is*not set forth in the deed,(2)when the deed is without consideration,or by gift,or(3)a tax exemption is claimed.A Siatismont of Yofue is not required if the transfer is wholly exempt from tax based on:(1) Family relatlonshtp or(2 Public utility easement.IF more space is needed,attach additional sheet(s). A CORRESPONDENT- All inquiries may be directed to the following person: Nome Telephone Number- Elyse umberElyse E. Rogers, Esquire Ar.o Cod.( 717 ) 612-5800 trots Wren nu city �°t• +P Code 415 Fallowfield Road, Suite 301 Camp Hill PA 17011 B TRANSFER DATA Daft of Acceptance of be"Mit rontar{s ne:.at s Grant«s ss.e(s)Marie M. Mansfield, Trustee, Sharon Marie M. Mansfield, Executor and individually M. Barbaretta, Wayne A. Mansfield & Michael L. Street Addron •a Mansfield 4201 Gettysburg Road 4201 Gettysburg Road city Cc& city 51010 Zip Co o Camp Hill PA 17011 Camp Bill PA 17011 l C PROPERTY LOCATION *trot res City,Town .-Borough Primrose Avenue Camp Hill County ooI lax Pistol um Cumberland 13-24-0799-086 I D VALUATION DATA .Adol I Olhor Considoration 3.Total Gen radon + 0 1.00 A Courcy Ausse V e .Common Ratio Faftr 6 Fair M*rW Vcluii Ix _ E EXEMPTION DATA 1 o Aenoum*I Exomplion Claimed 1b.Percentage of Intens►Conveyed 100% 100x • 2 Check Appropriate Box Below for Exemption Claimed ❑ Will or intestate suaonton Name of 0. {EaewNo Nwa ❑ Transfer to Industrial Developm*nt Agency. ® Transfer to a trust.(Attach complete copy of trust agreement identifying all ben*fic€cries.) ❑ Transfer between principal and agent.(Attach complete copy of ogengdstrow party agreement.) ❑ Transfers to the Commonwealth,the United States and instrumentalities by gift,dedication,condemnation or in lieu of condomnatlon. (if condemnation or in lieu of condemnation,attach copy of resoluttan.) ❑ Transfer from mortgagor to a holder of a mortgage in default.Mortgage Book Number ,Pogo Number ❑ Corrective or confirmatory deed. (Attach complete copy of the prior deed being corrected or confirmed.) ❑ Statutory corporate consoIldation,merger or division.(Attach copy of articloL) ❑ Other (Please explain exemption dalmed,if other than listed above.) Under penahies of law,I doctor*that I have examined this Statement,Including accompanying Information,and to tM best of my knowledge and b*tief,it is true,tarnct and eomplets. slgnan" es or 16i4mm"Abliii Party FAILURE TO COMPLETE THIS FORM PROPERLY OR ATTACH APPLICABLE DOCUMENTATION MAY RESULT IN THE RECORDER'S REFUSAL TO RECORD THE DEED. BOK 252 Ph1 3307