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HomeMy WebLinkAbout01-26-15 (3) REV-1500 EX(02-11) 1505610143 OFFICIAL USE ONLY PA Department of Revenue pennsylvania County Code Year File Number Bureau of Individual.Taxes DEPARTMENT OF REVENUE PO BOx.280601 INHERITANCE TAX RETURN 21 14 0479 Harrisburg,PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 04 28 2014 04 09 1942 Decedent's Last Name Suffix Decedent's First Name MI A U40LD KAREN J (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X❑ 1. Original Return 2. Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) F] 4. Limited Estate 4a.Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) X] 6 Decedent Died Testate 7. De ede�Gopy of fined a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) 9. Litigation Proceeds Received F] 10.beiweenl2 a �i r dit(Datte f Death 11.Election to tax under Sec.9113(A) T (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number WAYNE M PECHT ESQ 717 691 9808 REGISTER OF WILL3J*E OWI_'r1 G CD 1.1'1 C-) :;] G) First Line of Address ICU 0 l n 650 NORTH TWELFTH ST " M 07) r\.3 r Second Line of Address SUITE 100 , c7 -�*� = " DXfE OILER. ' City or Post Office State ZIP Code - LEMOYNE PA 17043 r, a Correspondent's e-mail address: wpecht(aDpechtlaw,com Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIG TURE OF P R IONSIBLf FOR FILING RETURN ,DATE Jennifer A. Carpenter i Y ZQIRES�S 1107 Trinitv Drive,,Alexandria,VA 22314 SIGNAT)JRE 0 REP RER ER HA EPRESENTATIVE DATE Wayne M Pecht Esq. ADDRESS 650 North Twelfth St., Lemoyne, PA 17043 Side 1 1505610143 1505610143 1505610243 REV-1500 EX Decedent's Social Security Number Decedent's Name: Arnold, Karen J. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 190, 000 . 00 2. Stocks and Bonds(Schedule B)............................................................................. 2. 107 ,384 . 17 3. Closely Held Corporation,Partnership or Sole-Proprietorship(Schedule C)......... 3. 4. Mortgages&Notes Receivable(Schedule D)........................................................ 4. 5. Cash,Bank Deposits&Miscellaneous Personal Property(Schedule E)............... 5. 19, 893 . 55 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............ 6. 7. Inter-Vivos Transfers&Miscellaneous ion;Probate Property (Schedule G) u Separate Billing Requested............ 7. 446, 622 . 08 8. Total Gross Assets(total Lines 1 through 7)........................................................ 8. 763, 899. 80 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 45, 651 . 67 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 167f429. 68 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 213 , 081 . 35 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 550 , 818 . 45 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. 550 , 818 . 45 TAX COMPUTATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 15 0 . 00 (a)(1.2)X.00 16. Amount of Line 14 taxable 550 , 818 . 45 16. 24 , 786 . 83 at lineal rate X .045 17. Amount of Line 14 taxable at sibling rate X.12 0 . 00 17. 0 . 00 18. Amount of Line 14 taxable at collateral rate X.15 0 . 00 18. 0 . 00 19. TAX DUE................................................................................................................ 19. 24 , 786 . 83 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. ❑ Side 2 1505610243 1505610243 REV-1500 EX Page 3 File Number 21-14-0479 Decedent's Complete Address: DECEDENT'S NAME Arnold, Karen J. STREET ADDRESS 6351 Mercury Drive CITY STATE ZIP Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 24,786.83 2. Credits/Payments A. Prior Payments 23,500.00 B. Discount 1,236.84 Total Credits(A +B) (2) 24,736.84 3. Interest (3) 4, If Line 2 is greater than Line 1 +Line 3,enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2,Line 20 to request a refund 5. If Line 1 +Line 3 is greater than Line 2,enter the difference. This is the TAX DUE. (5) 49,99 Make Check Payable to: REGISTER OF WILLS, AGENT. MR= 116TE k, PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;............................................................................... ❑ 0 b. retain the right to designate who shall use the property transferred or its income;.................................. ❑ lil c. retain a reversionary interest;or............................................................................................................... ❑ 0 d. receive the promise for life of either payments,benefits or care?............................................................ ❑ ❑x 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.................................................................................................................... ❑ 0 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ 4. Did decedent own an individual retirement account,annuity,or other non-probate property which contains a beneficiary designation?.................................................................................................................. ❑x ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before Jan.1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after January 1,1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S.§9116(a)(1.1)(ii)]. The 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[72 P.S.§9116(a)(1)]. . The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)]. A sibling is defined, under Section 9102,as an individual who has at least one parent in common with the decedent,whether by blood or adoption. Rev-1502 EX+(01-10) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts, Real property that is jointly-owned with right of survivorship must be disclosed on schedule F. Attach a copy of the settlement sheet if the property has been sold Include a copy of the deed showing decedent's interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 6351 Mercury Drive, Mechanicsburg PA-real estate-as sold 190,000.00 TOTAL(Also enter on Line 1,Recapitulation) 190,000.00 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group,Inc. Form PA-1500 Schedule A(Rev.01-10) Rev-1503 EX*(6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 1,724.216 shares of Vanguard#xxx3333-Wellesley Income 62.2799986 107,384.17 Fund;admiral shares TOTAL(Also enter on Line 2, Recapitulation) 107,384.17 (If more space is needed,additional pages of the same size) Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B(Rev.6-98) Rev-1508 EX+(11-10) SCHEDULE E pennsylvania CASH, BANK DEPOSITS, & MISC. DEPARTMENT OF REVENUE INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Bank of America#XXXX9703-Checking Account 13,229.48 2 Escrow refund 466.19 3 Fair Code Associates-final paycheck 1,386.11 4 2006 Honda Accord-as sold 2,500.00 5 Household Contents-as sold 1,800.00 6 ADT-refund 50.75 7 Comcast-refund 54.48 8 Newspaper-refund 46.85 9 NYT-refund 65.90 10 Refund-condo rental refund 250.00 11 Sprint-refund 34.49 12 United Health Care-refund 9.30 TOTAL(Also enter on Line 5, Recapitulation) 19,893.55 (If more space is needed,additional pages of the same size) Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule E(Rev. 11-10) Rev-1510 EX+(08-09) SCHEDULE G pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE �+ INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 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. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % DECO'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSDE NAME OF FER. ATTACH A COPE THEIR Y OF RELATIONSHIP DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Vanguard#xxxx05O8-IRA 38,312.30 100.000% 38,312.30 2 Vanguard#xxxx05O8-IRA 57,473.10 100.000% 57,473.10 3 Vanguard#xxxx05O8-IRA 350,836.68 100.000% 350,836.68 TOTAL(Also enter on Line 7, Recapitulation) 446,622.08 (If more space is needed,additional pages of the same size) Copyright(c)2009 form software only The Lackner Group, Inc. Form PA-1500 Schedule G(Rev.08-09) REV-1511 EX+(10-09) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENTDECEDENTTURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s)attached 21,994.84 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zio Year(s)Commission Paid 2. Attorney's Fees Pecht&Associates, P.C. 6,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State ZiD Relationship of Claimant to Decedent 4. Probate Fees 766.84 See continuation schedule(s)attached 5. Accountant's Fees 750.00 6. Tax Return Preparer's Fees 7. Other Administrative Costs 15,639.99 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 45,651.67 Copyright(c)2009 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev. 10-09) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Funeral expenses-preacher,etc. 200.00 2 Funeral luncheon 806.01 3 Green Mount Catholic Cemetery-burial fee 400.00 4 Memorial -held in St. Louis 2,815.83 5 Myers-Buhrig Funeral Home-funeral services 15,757.00 6 Myers-Buhrig Funeral Home-funeral services 721.00 7 Tisch Monuments-grave marker 400.00 8 Tisch Monuments-grave marker 495.00 9 Tisch Monuments-gravestone deposit 400.00 H-A 21,994.84 Probate Fees 10 Cumberland Law Journal-legal ad 75.00 11 Jennifer A.Carpenter-reimburse probate filing fees 413.50 12 Patriot News-legal advertisement 208.34 13 Register of Wills-additional letters fee 50.00 14 Register of Wills-filing Estate Settlement Agreement 20.00 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 ITEM NUMBER DESCRIPTION AMOUNT 1-1-134 766.84 Other Administrative Costs 15 6351 Mercury Drive, Mechanicsburg PA-settlement fees 14,364.90 16 Federal Express-postage 40.33 17 Federal Express-postage 26.71 18 Hampden Township-water/sewer 155.05 19 Jeanne DeDay-UPS shipping reimbursement 158.90 20 Jennifer A.Carpenter-reimburse locksmith charges 347.15 21 PA American Water-water bill 18.06 22 PA American Water-water bill 17.04 23 PA American Water-water bill 15.00 24 PA American Water-water bill 15.00 25 PA American Water-water bill 15.00 26 PA American Water-water bill-final 6.44 27 PPL Electric-electric bill 96.65 28 PPL Electric-electric bill 67.65 29 PPL Electric-electric bill 67.74 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H(Rev.6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 ITEM NUMBER DESCRIPTION AMOUNT 30 PPL Electric-electric bill 38.82 31 Target-trash bags 21.98 32 UGI Utilities-gas bill 12.48 33 UGI Utilities-gas bill 12.33 34 UGI Utilities-gas bill 13.24 35 UGI Utilities-gas bill 13.24 36 UPS-shipping costs 26.72 37 UPS-shipping fee 22.72 38 UPS Store-packing supplies 66.84 H-B7 15,639.99 Copyright(c)2002 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.6-98) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 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 AOL 31.99 2 AT&T Mobility-phone bill 83.31 3 Bank of America-mortgage payment 1,049.75 4 Bank of America-mortgage payment 1,049.75 5 Bank of America-mortgage payment 1,049.75 6 Bank of America-mortgage payment 1,049.75 7 Bank of America#xxxx8872-Mortgage 161,939.89 8 Diocese of Harrisburg-final payment on Lenten appeal obligation 250.00 9 Hampden Township-water/sewer 170.56 10 PA American Water-water bill 26.24 11 Pinnacle Health Emergency Dept.Services, LLC-medical bill 34.43 12 PPL Electric-electric bill 23.61 13 Quantum Imaging&Therapeutic Assoc.-medical bill 2.18 14 Silver Creek at Hampden-homeowners'association fee 113.00 15 Silver Creek at Hampden-homeowners'association fee 113.00 16 Silver Creek at Hampden-homeowners'association fee 113.00 17 Sprint-phone bill 150.51 Total of Continuation Schedule See attached page TOTAL(Also enter on Line 10, Recapitulation) 167,429.68 (If more space is needed,additional pages of the same size) Copyright(c)2008 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-08) Rev-1512 EX+(12-08) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MORTGAGE LIABILITIES AND LIENS RESIDENT DECEDENT continued ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 18 UGI Utilities-gas bill 62.26 19 University of MD Faculty Physicians, Inc.-medical bill 77.10 20 University of MD Faculty Physicians, Inc.-medical bill 39.60 TOTAL(Also enter on Line 10, Recapitulation) 167,429.68 Copyright(c)2008 form software only The Lackner Group,Inc. Form PA-1500 Schedule I(Rev. 12-08) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE ' INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Arnold, Karen J. 21-14-0479 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) 0 Not List Trustee(s) ITAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)] William Arnold Son 33%of residue 719 Graeser Road Saint Louis, MO 63141 Jennifer Carpenter Daughter 67%of residue 1107 Trinity Drive Alexandria,VA 22314 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appiopriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) LAST WILL AND TESTAMENT OF KAREN J. ARNOLD I, KAREN J. ARNOLD, Cumberland County, Pennsylvania, being of sound and disposing mind and memory, do make,publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time previously made. 1. TANGIBLE PERSONAL PROPERTY. I give and bequeath all of my household furniture and furnishings, automobiles, other motor vehicles,books,pictures,jewelry, china, crystal, appliances, silverware, wearing apparel, articles of household or personal use or adornment, collections, artworks, boats and recreational equipment and vehicles, computers (including all items of hardware and software used with or for my computers), together with all policies of insurance thereon, in accordance with a memorandum I may leave addressed to my Executor. Any of my tangible personal property that is not effectively disposed of by such memorandum, together with all insurance on such property, I give to my daughter, JENNIFER A. CARPENTER and my son, WILLIAM A. ARNOLD, in shares of substantially equal value, or all to the survivor of them, if but one of them survive me. In carrying out the division, I recommend, Page 1 of 11 Pages 30387.1 but do not require,that any articles not desired by either of them shall be sold and the proceeds thereof divided, after charging against such person the appraised value of items he or she has elected to take in kind. Any cost of packing and shipping said personalty to the beneficiaries, including insurance, shall be paid by my Executor as a general administration cost. If neither JENNIFER A. CARPENTER or WILLIAM A. ARNOLD survives me,the bequest of the tangible personal property under this Item 1 shall lapse and pass as part of my residuary estate as hereinafter provided. 2. CANCELLATION OF INDEBTEDNESS. I release and discharge WILLIAM A. ARNOLD from any indebtedness, including interest thereon, which he may owe to me at the time of my death, and I direct my Executor to cancel any promissory notes or other evidence of indebtedness. 3. RESIDUE. I give, devise and bequeath all of the rest, residue and remainder of my property, real, personal and mixed, not disposed of in the preceding portions of this Will, including all property over which I hold a power of appointment(which powers of appointment I hereby exercise in favor of my estate), as follows: (a) SIXTY-SEVEN Percent (67%) share thereof to my daughter, JENNIFER A. CARPENTER. If JENNIFER'fails to survive me, I give, devise and bequeath said share to her issue living at my death, per stirpes; provided, however,that should any such issue shall not then have attained the age of twenty-five years,each such issue's share shall be retained by my Trustee hereinafter named, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM 4 for the benefit of each such issue (the "Grandchild's Trust"). If JENNIFER A. CARPENTER and all of her issue die before me, all such assets shall be distributed in accordance with ITEM 3(b) of this Will. Page 2 of I I Pages (b) THIRTY-THREE Percent(33%) share thereof to my son, WILLIAM A. ARNOLD, If WILLIAM fails to survive me, I give, devise and bequeath said share to his issue living at my death,per stirpes;provided, however, that should any such issue shall not then have attained the age of twenty-five years, each such issue's share shall be retained by my Trustee hereinafter named, IN TRUST NEVERTHELESS, each to be held, administered and disposed of as a separate trust estate in accordance with ITEM 4 for the benefit of each such issue (the"'Grandchild's Trust"). If WILLIAM A. ARNOLD and all of his issue die before me, all such assets shall be distributed in accordance with ITEM 3(a) of this Will. If there is a complete failure of beneficiaries under ITEM 3(a) and ITEM 3(b) all such assets shall be distributed in accordance with ITEM 5 of this Will. 4. GRANDCHILD'S TRUST. My Trustee shall have,hold, manage,invest and reinvest the assets of each Grandchild's Trust, collect the income and (a) Until the beneficiary of the Grandchild's Trust(the "Grandchild") shall-have attained the age of twenty-one years, my Trustee shall from time to time pay to or for the benefit of the Grandchild such amounts of the net income and principal of the Grandchild's Trust as, in the sole discretion of my Trustee, shall be necessary for the Grandchild's maintenance, support, medical and nursing care and education, including college and graduate education,taking into consideration any other means readily available for such purposes. At the end of each year any unexpended income shall be added to the principal of the Grandchild's Trust. (b) After the Grandchild shall have attained the age of twenty-one years, my Trustee shall thereafter pay to the Grandchild the net income derived from the Grandchild's Trust in installments not less frequently than quarterly and such amounts of the principal as, in the sole discretion of my Trustee, shall be necessary for the Grandchild's maintenance, support, medical and nursing care and education, including college and graduate education,taking into consideration'any other means readily available for such purposes. (c) If at the time of the creation of the Grandchild's Trust the Grandchild shall have then attained the age of twenty-five years or if the Grandchild shall thereafter attain that age, my Trustee shall distribute outright to the Grandchild the then remaining principal of the Grandchild's Trust. (d) If a Grandchild shall die before final distribution of the assets of the Grandchild's Trust is made,the then remaining principal and any undistributed Page 3 of 11 Pages income of the Grandchild's Trust shall be distributed to the Grandchild's issue then living, per stirpes; or if the Grandchild shall have no issue then living,to the issue then living of the parent of the Grandchild who was a child of mine,per stirpes, or, if such parent shall have no issue then living, to my issue other than RICHARD A. ARNOLD then living,per stirpes; provided,however, in any event, if any such beneficiary is then a beneficiary of a Grandchild's Trust hereunder,the share of such beneficiary shall be added to the principal of such Grandchild's Trust, as the case may be, as if an integral part thereof, to be held, administered and disposed of in accordance with the terms thereof. If I have no issue living at the termination of the Grandchild's Trust, all such assets shall be distributed pursuant to ITEM 5. 5% CONTINGENT DISTRIBUTION. If JENNIFER A. CARPENTER and all her issue and WILLIAM A. ARNOLD and all of his issue predecease me or are all deceased at the termination of any Trust created hereunder, I give and bequeath any assets passing under this ITEM in equal shares to MARJORIE HANIGAN and YVONNE HAYES. If either individual should be deceased at the time of any assets pass under this Item,the surviving individual shall . receive the deceased individual's share. 6. RICHARD A. ARNOLD I intentionally make no provision in this last will and testament for my son, RICHARD A. ARNOLD, or his descendants; heirs at law, or his successors, executors, administrators or assigns. 7. LIMIT ON TERM OF TRUSTS. Nothing herein is intended to, nor shall it be construed to, postpone the vesting of any part of the assets of any separate trust estate hereunder for more than twenty-one years after the death of the survivor of me and my issue living at the time of my death. At the expiration of such period the assets of all the separate trust estates hereunder shall immediately vest in fee simple absolute,in and be distributed outright to the person or persons then entitled to receive the income therefrom, whether in my Trustee's discretion or otherwise. Page 4 of 11 Pages 8. SPENDTHRIFT PROVISION. No interest in income or principal of my estate or any trust created hereunder shall be subject to attachment,levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary of my estate or of any trust created hereunder prior to the beneficiary's actual receipt thereof. My Executor or Trustee shall pay over the net income and the principal to the beneficiaries herein designated, as their interests may appear, without regard to any attempted anticipation(except as may be specifically provided herein),pledging or assignment by any beneficiary of my estate or of any trust created hereunder and without regard to any claim thereto or attempted levy, attachment, seizure or other process against said beneficiary. 9. FIDUCIARY POWERS. In the settlement of my estate and during the continuance of any trust created hereunder, my Executor and my Trustee shall possess, among others, the following powers, exercisable without prior court approval,but in all cases to be exercised for the best interests of the beneficiaries: (a) To retain any investments I may have at my death so Ionia as my Executor or Trustee may deem it advisable to my estate or trust so to do, including securities owned, issued or underwritten by any corporate Executor or Trustee or any of their affiliates. (b) To vary investments,when deemed desirable by the Trustee, and to invest in every kind of property and type of investment, including securities owned, issued or underwritten by any corporate Trustee or any of its affiliates,or as to which such Trustee or its affiliate acts as investment advisor, as the Trustee shall deem wise. (c) In order to effect a division of the principal of my estate or trust or for any other purpose, including any final distribution of my estate or trust,my Executor or Trustee is authorized to make said divisions or distributions of the Page 5 of I I Pages personalty and realty partly or wholly in kind. If such division or distribution is made in kind, said assets shall be divided or distributed at their respective values on the date or dates of their division or distribution. In making any division or distribution in kind, my Executor or Trustee shall divide or distribute said assets in a manner which will fairly allocate any unrealized appreciation among the beneficiaries. (d) To sell either at public or private sale and upon such terms and conditions as my Executor or Trustee may deem advantageous to my estate or trust, any or all real or personal estate or interest therein owned by my estate or trust severally or in conjunction with other persons or acquired after my death by my Executor or Trustee, and to consummate said sale or sales by sufficient deeds or other 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 my Executor or Trustee in this paragraph or elsewhere in this Will. (e) To mortgage real estate and to snake leases of real estate for any term. (f) To borrow money from any party, including my Executor or Trustee, to pay indebtedness of mine or of my estate or trust, expenses of administration, Death Taxes or other taxes. (g) , To pay all costs, expenses, legally enforceable debts, funeral expenses and charges in connection with the administration of my estate or trust. (h) To vote any shares of stock which form a part of my estate or trust and to otherwise exercise all the powers incident to the ownership of such stock and to actively manage and operate any incorporated or unincorporated business, including any joint ventures and partnerships, and to incorporate any such. unincorporated business, with all the rights and powers of any owner thereof. (i) In the discretion of my 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 my estate or trust. Page 6 of 11 Pages To assign to and hold in my estate or trust an undivided portion of any asset. (k) To hold investments in the name of a nominee. (1) To compromise controversies. (in) To disclaim, in whole or in part, any and all interests in property owned by me at the time of my death, including those passing to me by Will, intestacy, contract,joint ownership, operation of law or otherwise. (n) To divide any trust hereunder into two or more separate, but identical, trusts. To divide any trust hereunder which would have a generation skipping transfer tax inclusion ratio other than one(1) or zero (0), into two (2) separate trusts which are fractional shares, known as the "exempt trust" and the "nonexempt trust". The exempt trust is that fractional share of the total trust fund that has a generation skipping transfer tax inclusion ratio of zero (0), and the nonexempt trust is the remaining fractional share of the trust, with a generation skipping transfer tax inclusion ratio of one (1). The terins and conditions of the nonexempt trust and the exempt trust will be identical. Any reference to a trust created under this Will, without a further specification or limitation, shall be deemed to refer to both the exempt trust and the nonexempt trust, in proportionate amourits, where relevant. The assets of each separate exempt and nonexempt trust shall be held, administered and invested as separate trusts,and my Trustee shall maintain adequate accounting and records for both such trusts. My Executor shall indicate on the federal estate tax return filed for my estate that separate trusts will be created (or funded) and clearly set forth the manner in which the trust is to be severed and the separate trusts funded. (o) To designate one or more persons or a corporation to act as ancillary fiduciary in any jurisdiction in which ancillary administration may be necessary, such ancillary fiduciary to serve without bond or security and to have all powers, authorities and discretions conferred hereunder. (p) To employ and compensate from income or principal, in the discretion of my Executor or Trustee, investment and legal counsel, accountants, brokers and other specialists, and, whenever there shall be no corporate Executor or Trustee in office, a corporate custodian, and to delegate to investment counsel . discretion with respect to the investment and reinvestment of any or all of the assets held hereunder. Page 7 of 11 Pages (q) To manage and develop all or any part of any real property that may be owned by-my estate or any trust, including but not limited to,the power to subdivide(including the dedication of parks, easements or streets, with.or without consideration); to obtain the vacation of a plat; to adjust boundaries; to submit property to a condominium project and do all acts necessary in connection therewith; to grant options to purchase or to lease; to construct buildings-or to alter or remove buildings, and make such improvements to real property as my Executor or Trustee determines to be appropriate (including improvements not situated directly on the particular real property); to grant easements or encumbrances of any kind, and to release any interest in the property; and to abandon or demolish any property including an interest in real property deemed by my Executor or Trustee to be worthless or of insufficient value to keep or protect, 10. EXCULPATORY CLAUSES. In the settlement of my estate: (a) My Executor shall not be personally liable for any loss to my estate or.to_any beneficiary of my estate resulting from an election made in good faith to claim a deduction as an income tax deduction or as an estate tax deduction. (b) In valuing property in my gross estate for the purposes of any Death Tax, my Executor shall not be personally liable for any loss to my estate or to any beneficiary of my estate resulting from my Executor's decision made in good faith to use a particular valuation date. 11. TAX CLAUSE. All inheritance, estate and similar taxes becoming due by reason of my death, except any taxes relating to generation skipping transfers imposed under Chapter 13 of Subtitle B of the Internal Revenue Code, as amended("Death Taxes"),whether such Death Taxes shall be payable by my estate or by any recipient of any-property, shall be paid by my Executor out of the property passing under ITEM 3 of this Will as an expense and cost of administration of my estate: Except to the extent above provided,my Executor shall have no duty or obligation to obtain reimbursement for any Death Taxes paid by.my Executor, even though paid with respect to proceeds of insurance or other property not passing under this Will. Page 8 of 11 Pages 12. TRUST TERMINATIONS. If, in the sole discretion of my Trustee, at any time any trust hereunder is or becomes too small to justify its maintenance as a separate trust, my Trustee, without any liability to any person or remainderman whose interest may be affected thereby and without the necessity of court approval, shall terminate such trust by distributing all the income and principal of the trust to the then income beneficiary or beneficiaries of said trust. If any additions to any such trust are received after its termination under this ITEM, such trust shall be revived and this provision shall continue to apply to it. The Trustee discretion herein granted shall in no event be construed as giving any potential distributee of a trust the right to compel a termination in whole or in part of such trust. 13. EXECUTOR APPOINTMENT. I hereby appoint my daughter, JENNIFER A. CARPENTER, as Executor of this Will. If for any reason JENNIFER A. CARPENTER should fail or cease to act, I appoint WILLIAM A. ARNOLD as Executor. 14. TRUSTEE APPOINTMENT. I hereby appoint KEITH CARPENTER as Trustee of any trust created hereunder. If for any reason KEITH CARPENTER should fail or cease to act, I appoint WILLIAM A. ARNOLD as Trustee. Any Trustee sewing hereunder shall Have the right to resign from such office at any time, with or without cause and without Court approval. No successor Trustee shall be liable for the actions of a resigning or removed Trustee occurring prior to such successor Trustee taking office. Page 9 of 11 Pages 15. WAIVER OF BOND,• FIDUCIARY FEES. Any Custodian, Executor or Trustee shall qualify and serve without 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 nine (9)pages,this day of , 2013. SEAL) REN J. ARNOLD 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 above written,and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. Rhoads &Sinon LLP PO Box 1146 _(SEAL) One South Market Sallille 12th F1 OF Harrisburg, PA 17108-1146 717-233-5731 SEAL ( ) anon LLP PO Box 1146 Harrisburg, PA 17108.1146 Floor 717-233-5731 Page 10 of 11 Pages COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF We, KAREN J. ARNOLD (Testatrix), Ij v, 6A - S c --4 t .the Testatrix and the Witnesses,respectively,whose names are signed to the foregoing instrument,having been sworn, do hereby declare to the undersigned officer that the Testatrix, in the presence of the Witnesses,signed said instrument as her Last Will and Testament,that she signed voluntarily,that each of the witnesses,in the presence of the Testatrix and of each other, signed said Will as a witness and that to the best of the knowledge of each witness, the Testatrix was at the time of sound mind and under no constraint or undue influence. KAN J. ARNOLD 0_A e, Witness Witness Subscribed and acknowledged before me by KAREN I ARNOLD,the Testatrix, and subscribed and sworn to before me bylo.,,6- and VW. Sc 6 i the witnesses, on this I day of �j 2013. A— All A e0t'aV P-ubjjic My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA Notarial Seal Emily S.Miller,Not"Public Emily S. Harrisburg,Dauphin County COnImbsion BOO June 22,2015 MEMOM PENM-YLVAnIA AWMTION OF WARMS May 21,2014 Page 1 of 1 Vangumiff Vanguard Wellesley Income Fund Admiral Shares WAYNE M PECHT 800-284-7245 - Voyager Select Services 650 N 12TH ST STE 100 (800)662-6273 - Tele-Account PA 17043-1220 .nFund number: 527 Cn Account number: 88032123333 Account Owner: KAREN J ARNOLD ACCOUNT VALUE On 5/21/2014 $0.00 Trade date Transaction Dollar amount Share price Shares transacted Total shares owned Beginning balance 1,724.216 5121 Transfer to 88087903113 $-107,384.17 $62.28 -1,724.216 .000 Cost basis method-AVGCOST Income dividends $934.77 VANGUARD WELLESLEY INCOME FUND FUND/ACCOUNT NO. ADMIRAL SHARES 0527/88032123333 Do not alter or photocopy this Invest-By-Mail slip. KAREN J ARNOLD Visit www.vanguard.com or call to change your address. List each check Is 1:1,1-1 F1 1:1,1:1 F F1-D F] Make checks payable to:The Vanguard Group-0$27 separately, $ 1-1,F-1 F1 1:1,❑R F1,-1-1 F-1 $ F],F-1 F]1:1,1-11-1 F1-F]1-1 $ 1:1,El 1:11:1,1:11:11:1 -1:11-1 VANGUARD VOYAGER SELECT SVCS PO OX 13750 Total amount $ R 9,D F-1 El,1-1 F]El-El El PHILADELPHIA PA 19101-9897 05272 88032123333 309 30 V1 060828405 006440 4557 DLY 01 15 111111111111111111111111111111111111111111111111111111111111111111111111111 May 21,2014 Page 1 of 1 VmIgumiff Vanguard Total Bond Market Index Fund Admiral Shares VFTC - CUST IRA ROLLOVER WAYNE M PECHT 800-284-7245 - Voyager Select Services 650 N 12TH ST STE 100 (800) 662-6273 - Tele-Account LEMOYNE PA 17043-1220 Fund number: 584 00 Account number: 88009680508 Account Owner: VFTC-CLIST IRA ROLLOVER KAREN J ARNOLD ACCOUNT VALUE On 5/21/2014 $0.00 Trade date Transaction Dollar amount Share price Shares transacted Total shares owned Beginning balance 3,544.154 5/21 Transfer to 88087903197 $-12,777.03 $10.81 -11,181.964 2,362.190 5/21 Transfer to 88087903168 -25,535.27 10.81 -2,362.190 .000 5/21 Dividend to 88087903168 57.26 .000 Income dividends $542.03 Long-term gains 5.38 Total income year-to-date $547.41 VANGUARD TOTAL BOND MARKET INDEX FUND FUND/ACCOUNT NO. ADMIRAL SHARES 0584/88009680508 Do not after or photocopy this Invest-By-Mail slip. VFTC-CUSTIRA ROLLOVER Visit www.vanquard.com or call to change your address. KAREN J ARNOLD Make checks payable to: The Vanguard Fiduciary Trust Company-0584 2014 Tax year contribution $ 1:1,F1 1-1 F-1 -1-1 F-1 2014 Rollover $ E1,1:11:11:11:11:11:1-El F1 VANGUARD VOYAGER SELECT SVCS PO BOX 7800 Total amount $ F1 ,F]F�F] 1-11-11-1-F1 M PHILADELPHIA PA 19101-9892 I I I III I I I 11111 its I I oil 111/111111 I III I I I IN I'l III I I 05849 88009680508 259 30 VI 060828405 1 - 1 006441 4558 DLY 01 15 May 21, 2014 Page 1 of 1 VcZtlgumd Vanguard Inflation-Protected Securities Fund Admiral Shares VFTC - CUST IRA ROLLOVER WAYNE M PECHT 800-284-7245 - Voyager Select Services 650 N 12TH ST STE 100 (800) 662-6273 - Tele-Account LEMOYNE PA 17043-1220 cn Fund number: 5119 C) Account number: 88009680508 Account Owner: VFTC-CUSTIRA ROLLOVER KAREN J ARNOLD ACCOUNT VALUE On 5/21/2014 $0.00 Trade date Transaction Dollar amount Share price Shares transacted Total shares owned Beginning balance 2,156.589 5/21 Transfer to 88087903197 $-19,138.54 $26.65 -718.144 1,438.445 5/21 Transfer to 88087903168 -38,334.56 26.65 -1,438.445 .000 Income dividends $34.48 VANGUARD INFLATION-PROTECTED SECURITIES FUND/ACCOUNT NO. FUND ADMIRAL SHARES 5119/88009680508 Do not alter or photocopy this Invest-By-Mail slip. VFTC-CUSTIRA ROLLOVER Visit www.vanquard.com or call to change your address. KAREN J ARNOLD Make checks payable to: The Vanguard Fiduciary Trust Company-5119 2014 Tax year contribution $ 11,❑1-11-1.❑❑ 2014 Rollover $ 0,,0011911110 -OR VANGUARD VOYAGER SELECT SVCS PO OX 7800 Total amount $ ❑9 El El,El F1 .1-1 F1 PHILADELPHIA PA 19101-9892 I 11111111111111111411 fill 19111111111 51195 88009680508 256 30 V1 060828405 1 - 1 006443 4560 DLY 01 15 I III I I I II III II I I II III II III II III I III II III I III II II II III III II I I I II I IIII May 21,2014 Page 1 of 1 zMgUWC ® Vanguard Target Retirement 2010 Fund VFTC - CUST IRA ROLLOVER WAYNE' M PECHT 800-284-7245 - Voyager Select Services 650 N 12TH ST STE 100 (800)662-6273 _ Tele-Account LEMOYNE PA 17043-1220 Ln Fund number: 681 Account number: 88009680508 Account Owner: VFTC-CUSTIRA ROLLOVER KAREN J ARNOLD ACCOUNT VALUE On 5 121/2014 $0.00 Trade date TransactionDollar amount Share price Shares transacted Total shares owned Beginning balance 13,329.661 5/21 Transfer to 88087903197 $-116,828.61 $26.32 -4,438.777 8,890.884 5/21 Transfer to 88087903168 -234,008.07 26.32 -8,890.884 .000 FUND/ACCOUNT NO. VANGUARD TARGET RETIREMENT 2010 FUND 0681 /88009680508 Do not alter or photocopy this Invest-By-Mail slip. VFTC-CUSTIRA ROLLOVER Visit www.vanguard.com or call to change your address. KAREN J ARNOLD Make checks payable to:The Vanguard Fiduciary Trust Company-0681 2014 Tax year contribution, 2014 Rollover $ 11 1[10 0 1 El El 1:1 -11 n VANGUARD VOYAGER SELECT SVCS PO BOX 7800 Total amountPHILADELPHIA PA 19101-9892 06819 88009680508 259 30 V1 060828405 1 - 1 006442 4559 DLY 01 15 Bankof America V' June 3,2014 PECHT & ASSOCIATES, P.C. 650 NORTH TWELFTH STREET SUITE 100 LEMOYNE, PA 17043 Regarding the estate of: KAREN JAYNE ARNOLD Dear WAYNE M. PECHT: Thank you for contacting us regarding the estate of KAREN JAYNE ARNOLD Listed below is the financial information you requested on the account(s) held in the name of the above referenced decedent as of the date of death of 04/28/2014: Deposit Accounts: Account Type Number Account Details Checking 9703 Balance at date of death: $13,029.62 Accrued interest: $0.00 Current balance: $13,229.48 Status: Open OPENED: 06/24/05 Title: KAREN J ARNOLD Please also be advised that no Safe Deposit Box was found. Credit Accounts: Account Type 'Number Account Details Mortgage Loan 8872 Current balance: $162,076.49 Status: Open OPENED: 10/22/10 Name of borrower(s)/cardholder(s)ESTATE OF KAREN J ARNOLD 00-59-2728NSBW V0913 Bankof America Additional Information Please call the applicable toll-free number(s) listed below for additional information: -Consumer accounts: 1.866.406.8426 Mortgage accounts: 1.800.285.6000 If you need additional assistance, such as obtaining statement copies or closing checking or savings accounts, please mail your written request to our legal correspondence center at the address below: Bank of America Enterprise Estate Unit PO Box 982238 El Paso, TX 79998-2238 If you have any questions regarding this letter, please call us at 1.803.832.7770, Option 7, Monday through Friday from 8 a.m. to 5 p.m. Eastern. Sincerely, Account Validation LJTA 00-59-2728NSBW V0913 MK^r0 QQ,.P yp` OMB Approval No.2502-0265 Jl 111 s A. Settlement Statement (HUD-1) p�TN oeJE� B. Type of Loan 1.❑FHA 2.E]RHS 3.Nx Conv.Unins. 16, File Number: 7. Loan Number: 8. Mortgage Insurance Case Number: 4.Q VA 5.Q Conv.Ins. NATARAJAN-CSC-2014 6085896 C. Note: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. Items marked"(p.o.c.)"were paid outside the closing;they are shown here for informational purposes and are not included in the totals. D. Name and Address of Borrower: E. Name and Address of Seller: F. Name and Address of Lender: Rajesh A.Natarajan and Estate of Karen J.Arnold MB Financial Bank,N.A. Jyothikiran Bhat 2350 Green Road,Suite 100 1404 Louisa Lane Ann Arbor,MI 48105 Mechanicsburg,PA 17050 G. Property Location: H. Settlement Agent: I. Settlement Date: 6351 Mercury Drive Charter Settlement Company Mechanicsburg,PA 17050 1200 Camp Hilt Bypass,Suite 205 September 26,2014 Cumberland County,Pennsylvania Camp Hill,PA 17011 Ph. (717)2343289 Place of Settlement: 4075 Market Street Camp Hill,PA 17011 J. Summary of Borrowers transaction K. Summary of Sellers transaction 100. Gross Amount Due from Borrower: 400. Gross Amount Due to Seller: 101. Contract sales price 190,000.00 401. Contract sales price 190,000.00 102. Personal property 402. Personal property 103. Settlement Charges to Borrower Line 1400 6,168.01 403. 104. 404. 105. 405. Adjustments for items paid by Seller in advance Adjustments for items paid by Seller in advance 106. School Taxes 09/27/14 to 07/01/15 1,216.66 406.School Taxes 09/27/14 to 07/01/15 1,216.66 107. County Taxes 09/27/14 to 01/01/15 122.40 407.County Taxes 09/27/14 to 01/01/15 122.40 108. Assessments to 408.Assessments to 109. 3rd quarter sewer/trash 09/27/14 to 10/01/14 6.74 409.3rd quarter sewer/trash 09/27114 to 10/01/14 6.74 110. 410. 111. 411. 112. 412. 120. Gross Amount Due from Borrower 197,513.81 420.Gross Amount Due to Seller 191,345.80 200. Amounts Paid by or in Behalf of Borrower 500. Reductions in Amount Due Seller. 201. Deposit or earnest money 6,000.00 501. Excess deposit see instructions 202. Principal amount of new loans 152,000.00 502. Settlement charges to Seller Line 1400 13,335.70 203. Existing loans taken subject to 503. Existing loans taken subject to 204. 504. Payoff First Mortgage to Bank ofAmerica/#22847887 161,939.89 205. 505. Payoff Second Mortgage 206. 506. 207. 507. De osit disb.asproceeds) 208. 508. 209. Seller's Assist 2,375.00 509. Seller's Assist 2,375.00 Adjustments for items unpaid by Seller Adjustments for items unpaid by Seller 210. School Taxes to 510. School Taxes to 211. County Taxes to 511. County Taxes to 212. Assessments to 512.Assessments to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 218. 518. 219. 519. 220. Total Paid b Ifor Borrower 160,375.00 520. Total Reduction Amount Due Seller 177,650.59 300. Cash at Settlement fromito Borrower 600. Cash at settlement tolfrom Seller 301. Gross amount due from Borrower line 120 197,513.81 601. Gross amount due to Seller line 420 191,345.80 302. Less amount paid by/for Borrower(line 220) ( 160,375.00) 602. Less reductions due Seller(line 520) ( 177,650.59 303. Cash X❑From 0 To Borrower 37,138.81 603. Cash F-To From Seller 13,695.21 'Paid outside of closing by borrower(B),seller(S),lender(L),or third-party(T) The undersigned hereby acknowledge receipt of a completed copy of this statement&any attachments referred to herein Borrower .A,k-,.(R,. Seller Estate RajeshA.Natarajan BY: Jennife penter,Executrix Jyolhikiran Bhat The Public Reporting Burden for this collection of inform a non Isestimated at 35 minutes par response for collecting.reviewing,end reporting tha data.This agency may not collect arcs Information,and you are not required to complete in is form,unless it displays a currently valid OMB control number.No conadenlia liry Is assured;this disclosure Ism and a tory.This Is designed to provide the parties to a RESPAcovered transaction with information during the setilemenlprocess. Page 1 of 3 HUD-1 (NATARAJAN-CSC-2014.PF D/NATARAJAN-CSC-2014/12) t.aeulement unar es 700.Total Real Estate Broker Fees $8,912.19 Paid From Paid From Division of commission(line 700)as follows: Borrowers Seller's 701.$5,628.75 to BHH Homesale Realty Funds at Funds at 702.$ 3,283.44 to Coldwell Banker Homestead Group Select Profess. Settlement Settlement 703.Commission paid at settlement 8,912.19 704. Broker Fee to Coldwell Banker Homestead Group Select Profess, 300.00 705. 800,Items Payable in Connection with Loan 801.Our origination charge $ 3,121.20 from GFE#1 802.Your credit or charge(points)for the specific interest rate chosen -2,371.20 from GFE#2 803.Your ad'usted origination charges from GFE#A 750.00 804.Appraisal fee to DartA raisal from GFE#3) P.O.C. 70.00 B" 805.Credit Report to Paid by The Rate Kings obo CIS from GFE#3 33.92 806.Tax service to from GFE#3 807.Flood certification to Corelo is Flood Services from GFE#3 9.00 808. from GFE#3 809. from GFE#3 810. from GFE#3 811. (from GFE#3) 900.Items Required by Lender to Be Paid in Advance 901.Daily interest charges from 09/26/14 to 10/01/14 5 $13.534250/da from GFE#10 67.67 902.Mortgage insurance premium for months to (from GFE#3) 903.Homeowner's insurance for 1.0 years to American Strategic Insurance Group (from GFE#11) 234.00 904. (from GFE#11) 905. (from GFE#11) 1000.Reserves Deposited with Lender 1001.Initial deposit for your escrow account (from GFE#9) 575.64 1002.Homeowner's insurance 3.000 months @ $ 19.50 per month $ 58.50 1003.Mortgage insurance months @ $ pff month $ 1004.Property taxes $ 883.42 CountyrTownship Taxes 9.000 months @ $ 38.78 per month School Taxes 4.000 months @ $ 133.60 per month City Taxes months @ $ per month 1005. $ County Taxes months @ $ per month School Taxes monthsper month 1006. months @ $ per month $ 1007. months @ $ per month $ 1008. $ 1009.Aggregate Adjustment $ -366.28 1100.Title Charges 1101. Title services and lender's title insurance (from GFE#4) 1,532.00 1,522.00 1102. Settlement or closing fee $ 1103. Owner's title insurance to FirstAmerican Title Insurance Company (from GFE#5) 190.00 1104. Lender's title insurance to First American Title Insurance Company $ 1,360.00 1105. Lender's title policy limit $ 152,000.00 1106. Owner's title policy limit $ 190,000.00 1107. Agent's portion of title insurance premium to Charter Settlement Company $ 1,333.00 1108. Underwriter's portion of title premium to FirstAmerican Title Insurance Company $ 217.00 1109. $ 1110. Charter Settlement Company $ 1111. Charter Settlement Company $ 1112. Charter Settlement Company $ 1113. $ 1200.Government Recording and Transfer Charges 1201.Government recording charges to Mid-Penn Recording from GFE#7 201.00 1202.Deed $ 83.50 Mortgage $ 117.50 Releases $ Other $ 1203.Transfer taxes to Mid-Penn Recording (from GFE#8) 1,900.00 1204.Ci /Count lax(stam s Deed $ 1,900.00 Mortgage$ 1205.State tax(stam s Deed $ 1,900.00 Mortgage$ 1,900.00 1206. 1207. 1300.Additional Settlement Charges 1301.Required services that you can shop for (from GFE#6) 1302. Repairs to Andrew Gebhard $ 752.24 1303. Resale Certification to PMI $ 150.00 1304. September HO Dues to Silver Creek at Hampden $ $103 monthly 13.73 99.27 1305, HO Initiation Fee to Silver Creek at Hampden $ 206.00 1306.4th Quarter Sewerrrrash to Hampden Township Authority $ 155.05 1400.Total Settlement Charges(enter on lines 103,Section J and 502,Section K) 6,168.01 13,335.70 Paid outside of closing by borrower(e.seller($),lender(L),or ihlyd-party(T) By signing page 1 of this statement,the signatories acknowledge receipt of a completed copy of page 2&3 of this gree page statement Charter Settlement Company,Settlement Agent Page 2 of 3 HUD-1 (NATARAJAN-CSC-2014.PFD/NATARAJAN-CSC-2014/12) Comparison of Good Faith Estimate(GFE)and 1-11.00-1 Charges Good Faith Estimate HUD-1 Charges That Cannot Increase HUD-1 Line Number Our origination charge - # 801 3,121.20 3,121.20 Your credit or charge(points)for the specific rate chosen # 802 -2,371.20 -2,371.20 Your adjusted origination charges # 803 750.00 750.00 Transfer taxes #1203 1,900.00 1,900.00 Charges That in Total Cannot Increase More than 10% Good Faith Estimate HUD-1 Government recording charges #1201 238.00 201.00 Appraisal fee # 804 470.00 470.00 Credit report # 805 49.00 33.92 Flood certification # 807 10.00 9.00 Total 767.00 713.92 Increase between GFE and HUD-1 Charges $ -53.08 or -6.921/4 Charges That Can Change Good Faith Estimate HUD-1 Initial deposit for your escrow account #1001 2,150.76 575.64 Daily interest charges #901 $ 13.534250/day 2,150.76 67.67 Homeowner's insurance # 903 420.00 234.00 Title services and lender's title insurance #1101 1,750.00 1,532.00 Owner's title insurance to FirstAmerican Title Insurance Compal #1103 75.00 190.00 Loan Terms Your initial loan amount is $152,000.00 Your loan tern is 15.00 years Your initial interest rate is 3.2500% Your initial monthly amount owed for principal,interest and $1,068.06 includes any mortgage insurance is O Principal Q Interest ❑ Mortgage Insurance Can your interest rate rise? Q No ❑ Yes,it can rise to a maximum of %. The first change will be on and can change again every_months atter . Every change date,your interest rate can increase or decrease by %. Over the life of the loan,your interest rate is guaranteed to never be lower than %or higher than %. Even if you make payments on time,can your loan balance rise? ❑X No ❑ Yes,it can rise to a maximum of$ Even if you make payments on time,can your monthly Q No ❑ Yes,the first increase can be on and the monthly amount owed for principal,Interest,and mortgage insurance rise? amount owed can rise to$ The maximum it can ever rise to is$ Does your loan have a prepayment penalty? Q No ❑ Yes,your maximum prepayment penalty is$ Does your loan have a balloon payment? Q No ❑ Yes,you have a balloon payment of's due in_years on Total monthly amount owed including escrow account payments ❑ You do not have a monthly escrow payment for items,such as property taxes and homeowner's insurance. You must pay these items directly yourself. 0 You have an additional monthly escrow payment of$191.88 that results in a total initial monthly amount owed of$1,259.94. This includes principal,interest,any mortgage insurance and any items checked below: X❑ Properytaxes ' X❑ Homeowner's insurance ❑ Flood insurance ❑X School Taxes ❑ ❑ Note: If you have any questions about the Settlement Charges and Loan Terms listed on this form,please contact your lender. Page 3 of 3 HUD-1 (NATARAJAN-CSC-2014.PF D/NATARAJAN-CSC-2014/12) HUD-1 Attachment Borrower(s):Rajesh A. Natarajan and Jyothikiran Bhat Sellel(s): Estate of Karen J.Arnold 1404 Louisa Lane Mechanicsburg, PA 17050 Lender:MB Financial Bank, N.A. Settlement Agent:Charter Settlement Company (717)234-3289 Place of Settlement:4075 Market Street Camp Hill,PA 17011 Settlement Date:September 26,2014 Property Location:6351 Mercury Drive Mechanicsburg, PA 17050 Cumberland County, Pennsylvania Additional Adjustments For Items Paid By Seller In Advance(Borrower Debit) Description Amount From/Through Prorated Amount 3rd quarter sewer/trash 155.05 07/01/14 through 09/30/14 6.74 Total Line 109/409 6.74 Seller Loan Payoff Details Payoff First Mortgage to Bank of America Re:#228478872-2 Loan Payoff 161,920.01 As of 09/30/14 Total Additional Interest 19.88 1 days @ 19.881100 Per Diem Total Loan Payoff 161,939.89 Adjusted Origination Charge Details Origination Charge Loan Origination Fee 2,371.20 to The Rate Kings Administration Fee 750.00 to MB Financial Bank, N.A. Total $ 3,121.20 Origination Credit/Charge(points)for the specific interest rate chosen Credit/Charge -2,371.20 to MB Financial Bank, N.A. Total $ -2,371.20 Adjusted Origination Charges $ 750.00 Reserves Deposited with Lender Homeowner's Insurance 58.50 3.000 at 19.50 per month County/Township Taxes 349.02 9.000 at 38.78 per month School Taxes 534.40 4.000 at 133.60 per month Aggregate Adjustment -366.28 Total $ 575.64 WARNING: It is a crime to knowingly make false statements to the United States on this or any similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S.Code Section 1001 and Section 1010. (NATARAJAN-CSC-2014.PFD/NATARAJAN-CSC-2014/12) ' HUD-1 Auaoxmeru' Continued Title Services and Lender's Title Insurance Details BORROWER SELLER incoming Wire Fee 1500 to Charter Settlement Company 2non � NouaFeo to Capozzi ^dler,pC.Closing Protection Letter 1250,0 to First American Title Insurance Company 1000 Tax Certification Fee to Charter Settlement Company Federal Express Charges 1200 12.00 to Mid-Penn Abstract Company . 1 *0n Eu�b/��moyeFees . �O0 to Pavht&*sonoia^eu.PC Lender's title m � insurance .36000 to First American TioeInsurance Company Total $ 1,532.00 $ Owner's Title Insurance BORROWER SELLER ��n�n Own�wPom��emmm to First American Title Insurance Company Total $ 1 » ' Lender's Title Insurance BORROWER SELLER *fees'also shown above in Title Services and Lendees Title Insurance Details Lender's Policy Prem1 Premium 1,160.00o to First American Title Insurance Company Lenders EndorsemmCharges 200�00 Endorsement Endorsement Charge pwEndorsement 1OV 50.00 pAEndorsement oOO 50-00 ALTA Endorsement Form 4(Condomin|um) 50D0 ALTA Endorsement Form 8.1 (Environmental Protection 50.00 Lien) n�u| $ 1,360.00 $ 0.00 ' WARNING: It is a crime to knowingly make' false stawme"*wthe United States this or any*~oar formPenalties upon conviction can include a fine and imprisonment. For details see* Title IS UZ.Code Section'1001 and Section 1010. 2) �.