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HomeMy WebLinkAbout02-25-15 r 1505610105 REV-1500 Ext°2-'1'1R, ' OFFICIAL USE ONLY PA Department of Revenue Pennsylvania Bureau of Individual Taxes" County Code Year File Number INHERITANCE TAX RETURN PO BOX 28o6o1 n i Harrisburg,PA 17128-o6o1 RESIDENT DECEDENT IdI ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY _........_.._........__......_..----......._........_..........._........__.............. ..._........_._...____....._...._........._........_......_..._.._....._............., __._.._.._....-----......_........................_..........._........_....... , ' ! 05/01/2014 ! 08/01/1934 j __.._._.._...-..-__........._........................_........_.._..................._................: �_.....__.._._ --......_..__. Decedent's Last Name Suffix Decedent's First Name MI !.Manuella I I t Joan { i (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI r... --......_.......................--....__......_.._...._....._._._......._.........._.........................................._..................................-._..........1 _........._.......-.._...... i ._........................................................... _....__._.._._—.....__..........._........—_...._...._........ ......_ { Spouse's Social Security Number {........._........_._._......_....._._.___..._.___........._..........._......._...._...___.........._.. THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW OD 1.Original Return O 2.Supplemental Return O 3. Remainder Return(Date of Death Prior to 12-13-82) C=) 4.Limited Estate O 4a.Future Interest Compromise(date of O 5. Federal Estate Tax Return Required death after 12-12-82) CaD 6. Decedent Died Testate O 7.Decedent Maintained a Living Trust U 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) O 9.Litigation Proceeds Received O 10.Spousal Poverty Credit(Date of Death O 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: NameDaytime Telephone Number _.... :--.....—.._......... ................ ..._.__....._..._.... .._............................................................................................. ......................._...........— .—....._.._........,_. .........._.........._....._......._.........._......._.....--......-.................... _._.....__..__..:.._....,.......... James D. Pivonka j(717)975-0185 . } ............................................_........................._........._-_-------.................................__.........--..-...._........._.............................................................._..............................._.._...__...._ �.� ---__...._-•_ ..._.. —....- ....__._._..__. REGISTER K WILLS USE O� `= First Line of Address t� I_....,.....,...._......:_.._,.....,.._........_......_....................................._.._-------.................._................._.............................................................._._............_...................._..._--....----...._._..._.._ tSl. n L7 71 1 Country Club PIE r-- ry -" r 1 M C.1771 Second Line of Address Cit......or Post Office....._.._......._...__........................_.._._.__...__...............__..........._........................................................................State...................... _ZIP Code UA?EC ZLED ..... ..... ........ ... _.........._.. --t...--._.._..._.__.._........_._....................._..............._.._.....__......................._... ._.... _........................_.......................... _......__......._..._......................................._.. . I Camp Hill Pa ;17011 —� ; t` = Corespondents e-mail address:jpivonka@aol.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, s•true;correct and complete.Declaratio reparer other than the personal representative is based on all information of which preparer has any knowledge.. SI TU BL OR FILING RETURN DATE (/3 t� R •1 Country Club PI E, Camp Hill, Pa 17011 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 1505610105 1505610105 1505610205 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: Joan Rita Manuella RECAPITULATION .................................................................................................................. ............... 1. Real Estate(Schedule A). ............................................ 1. 164,000.00 2. Stocks and Bonds(Schedule B) 2. 15,268.54 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. 389,610.02 6. Jointly Owned Property(Schedule F) O Separate Billing Requested ....... 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) O Separate Billing Requested.. ...... 7. 1,086,581.20 8. Total Gross Assets(total Lines 1 through 7)............................. 8. 1,655,459.76 9. Funeral Expenses and Administrative Costs(Schedule H)................... 9. 42,195.13 10. Debts of Decedent, Mortgage Liabilities and Liens(Schedule 1)............... 10. 10,263.76 11, Total Deductions(total Lines 9 and 10)................................. 11. 52,458.89 12. Net Value of Estate(Line 8 minus Line 11) .............................. 12. 1,603,000.87 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. 1,603,000.87 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 i (a)(1.2)X.0_ i 15. 16. Amount of Line 14 taxable at lineal rate X.0 45 1,603 000 87 ? 16, 72,135 04 17. Amount of Line 14 taxable at sibling rate X.12 17. 1 18. Amount of Line 14 taxable at collateral rate X_.15 18. 19. TAX DUE......................................................... 19., 72,135 04 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ( 1 Side 2 �. 1505610205 1505610205 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: DECEDENTS NAME Joan Rita Manuella STREETADDRESS 16 Fargreen Road CITY STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 72,135.04 2. Credits/Payments A.Prior Payments 69,000.00 B.Discount 3,606.75 Total Credits(A+B} (2) 72,606.75 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) 471.71 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) Make check payable to: REGISTER OF WILLS,AGENT. h K4, E7_ x 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........................................ El ............:.......:......................I..... ❑ b. retain the right to designate who shall use the property transferred or its income ............................................ ❑ ❑ - c. retain a reversionary interest.............................................................................................................................. d. receive the promise for life of either payments,benefits or care?...................................................................... ❑ ❑ 2. If death occurred after Dec.12,1982,did decedent transfer property within one year of death without receiving adequate consideration?..........................................................................................................:... El 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? ........................................................................................ 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 theuse of the survivingspouse 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_percertt [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+(12-12) pennsylvania SCHEDULE A DEPARTMENT OFREVENUE REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT - ESTATE OF: FILE NUMBER: Joan Rita Manuella 21-14-0491 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, ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common, VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. - .. . .._ �.�. ....} ry.. 116 Fargreen Road,Camp Hill,Pa 17011 I 164,000.00 k i r__v .:at. �.•m-...-:w>tia-e-ai.c:_:w�.+r_vwx�.:xxm«r:w-.+�-rrcrx.es- a.. -.w,-' -_-...� ....._._�.. - • -. .... ,...rr.re._��.�r�-.-r...-..s..�.a--:wvr.var.�auaa. . .___..� vc".0 (.+w""-s.aac'a':-x.-a'r�r.w'.a�.v�w�waw•zcww�rn-:-cvw.w�rnx•e•-.r.•r��wn.-rrrcr.-se�wr...r-xaw.r_wa•.warnra'-res_�.ca•. j "-"".'-_ --- I , i i I C � I I I f _-1 vaa-c+-aara-ic_-.raga.::�.=:rler-�a•.-.�.vwiw�...�•.�sx,�__,a•...�..a.-rte-_-�_ ___ _. „ I F I 1 II. i � 4 --<_..x•�:.'v��_xr.�..'�..:�x-_arsws.K.:'�..s� --n...._ >�-+r..i-:. i..v�:..vw. '. � f r I (4'y irr-_�rrcxa+aro� _ -:<w:'u.v..x�' w.war+�•neu:_u:sx_.-<w'.-r+..a-wMa_a-vxv_..�•-�xunwr.r: � _' !t e I } 7— k I'i I r �.,r...a.r.,�,? .r....•.. ...a.�.•„a�.x.a.,......•..a.....«,.a...a..,a,.._a..,•r.r.,......a,...,.a..«rr..a.r•.....,rra.a..•..,a,,.. 'i __. __ ._.}, i TOTAL(Also enter on Line 1, Recapitulation.) $� 164,000 00 If more space is needed,use additional sheets of paper of the same size. REV-1503 EX+(8-12) Pennsylvania SCHEDULE B DEPARTMENT OF REVENUE INHERITANCE TAX RETURN STOCKS & BONDS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan Rita Manuella 21-14-0491 All property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH i' 568 shrs,Common,FMV=26.74 per shr,General Electric Company,CUSIP 36960410 3 15,188.32 21 3 shrs,Common,FMV=26.74 per shr,General Electric Company,CUSIP 36960410 3, 180 22 I t I; FF J 4 t (_.--- Imo_ - Y..��--• ,_.._._._ _..�_ ;,— } � f t.,:-.x.,.-.-�r.--•1 ..........«"."^..".`.'-`""'.:�.....................-........v-�r....^.....—.::Fx"_v.+'-.-rn.�.rc'.»..m '..a'rr_..,........_..n._..............._.T..._......_.....+..'.•;w._.....�.;� 1�_'—' 3ti{ ....�_._.�.._J 1.�.__._._ _.�._..r._...._._._._..-mow......_ � .. .. ��� i i� 31 I � - i 1 TOTAL(Also enter on Line 2, Recapitulation) $ I 15 268.54 If more space is needed,insert additional sheets of the same size REV-i5o8 EX+(o8d2) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joan Rita Manuella 21-14-0491 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. Santander Bank 168 South 32nd Street,Camp Hill,Pa 17011 Acct#7676211182-Premier Money Mrkt 135,430.65 li' 2j antander Bank-168 South 32nd Street Camp Hill,Pa 17011 -Acct#2107866716-Checking 8,362.35 3 €Wells Fargo Bank 3205 Trindle Road,Camp Hill Pa 17011 Acct#3548500366 Checking _100.04 _...................-_ 4 IWells Fargo Bank 3205 Trindle Road,Cam Hill,Pa 17011 Acct#1000293238879 Checking -_ 2-,970.8^2T 5 Wells Fargo Bank-3205 Trindle Road,Camp Hill,Pa 17011 -Acct#7091536420-Savings € 63,788.01 �! 6 Wells Fargo Bank 3205 Trindle Road Cam Hill,Pa 17011 Acct#247402033307928 CD W 7 044.781, P 7. Wells Fargo Bank-3205 Trindle Road,Camp Hill,Pa 17011 -Acct#247402063949896-CD i 54,468.351 8WeIIs Fargo Bank 3205 Trindle Road Camp Hill,Pa 17011 Acct#247402073658688 CD - 41,191.62 Is g. ;Wells Fargo Bank-3205 Trindle Road,Camp Hill,Pa 17011 Acct#4671 1175 Standard Brokerage f 76,253.40!' .. i t' 1 . 1 E i 4 ' ( i I 1 TOTAL(Also enter on Line 5, Recapitulation) $ 389,610.02 If more space is needed,use additional sheets of paper of the same size. REV-1510 EX+(08-09) � Pennsylvania SCHEDULE G DEPARTMENTDF,REVENUE „ ... INTER-VIVOS.TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan Rita Manuella 21-14-0491 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 OF APPLICABLE) VALUE ' 1• PSECU-1500 Emerton Ave,Harrisburg,Pa 17110-Acct#116826 8252- i 1 105.87 100 105.87 Regular Share � � I I 2� PSECU-1500 Elmerton Ave,Harrisburg,Pa 17110-Acct#1168268252 i 1 I�f m 59,162.09 100 59,162.09 [Money Market �- 3 PS CE LI 1500 Elmerton Ave,Harrisburg,Pa 17110-Acct#1168268252-CD _ 60 496.69 100 ;1 60,496.69 --- 4 PSECU- merHarrisburg,1500 Elton Ave,HarrisbPa 17110-Acct#0168268252- 1,566.63 100 °` 1,566.63 Regular Share __ m 1 5( I PSECU1500 Elmerton Ave,Harrisburg,Pa.17110-Acct#0168268252- g' 6,721.08 1000 I 6,M.08 {{ lChecking r 11 L PSECU 1500 Elmerton Ave,Harrisburg,Pa 17110 Acct#0168268252- I 2 _61. b 101,815.42 100 101,815.42 Money. 7 iPSSECU mer 1500 Elton Harrisburg,Ave,HarrisbPa 17110-Acct#0168268252 1 f 359,650.15 100 Vµ j it 359,650.15 IWells Fargo.Bank-3205 Trindle Road,Camp Hill,Pa 17011 -Acct#14375273,} 8 11071476 100 �� 110,714.76 8 } IRA' :Trans America Annuity ) € r. > - -_ -- � 4 9 Wells Fargo Bank=3205 Trindle Road,Camp Hill,Pal7011 Contract 198,197:071 100 198197:07 #550318045--Metlife Annuity } 10 #FJ221934 BA American General Road, Annuity Hill Pa 17011 Contract _ ! 80,489.18 100 x 90,489:18r Wells} Fargo Bank 3205 Trindle Road,Camp Hill,Pa 17011 Contract 1.1 '97.679 37 100 97,679.37 #FW44539—American General Life Annuity ! A.,._.__... �"'•'-"".�.y_"G..'�".._..'::x._-._.._..."""""G..'.:......._»'"E_.`....�"" ...»_,T`r�....r.`'"�...��"'.».�................«.,.,......"«"......""".�"...`..r»r.....r...._1�� __ }�.� 'YID _ �.__ _ _ _ .. 9E I I 3 i 1,086,598.3 TOTAL(Also enteron Line 7,Recapitulation) $ I _ If more space is needed,use additional sheets of paper of the same size. REV-1511 EX+ (08-13) pennsytvania ' SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan Rita Manuella 21-14-0491 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1' >Funeral -Brugger Funeral Home ? -14'-,-3-332-.6-4-1! 2 LGrave Stone Geiger&Sons JJ 26 00 _ _ � 3s ral Music&Food Itunes($79.20)&Colony Inn($170.18) a "Funeral Food Erie Maennerchor Club($691 94)&Erie Yacht Club($252.00) 943 94 4 {runeral Flowers-Allburn Florist($694.57) &Stefanelli's($117.40) I 811k), . 5, sMemorial Service Jan Slabau h $100 &Debby Bentch $100 s 7 Memorial Food-Messiah Lifeways 502.18,: 'B. " ` ADMINISTRATIVE COSTS: { 1. Personal Representative Commissions: -" ✓� Y � Y, 18,000 00 Name(s)of Personal Representative(s) James D. Plvonka CPA Street Address 1 Counts/ Club PI E city Camp Hill State Pa ZIP 17011 Year(s)Commission Paid: 2014 2.... Attorney Fees: k 350.00 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: 1,053.50 =: j,.:::_ —,-- _��.• is 5. Accountant Fees: h 6. Tax Return Preparer Fees: rv� 1 000 00 '' 7 Estate Notices-Patriot News($196.82)&Dauphin County Reporter($90) T 286 82 F Postage 17.70 I` 17 iReal Estate Appraisal i 400.00j. Real Estate Transfer Tax($1500)and Title Insur$(150) i 1 700 00 Real Estate Maintenance 17 Real Estate Closing Costs:RE Taxes($475)-&($396)Payments Less Received at Closing 871.00 TOTAL(Also enter on Line 9, Recapitulation) $ _- 42,195 13 If more space is needed,use additional sheets of paper of the same size. REV-1512 Ex+(12-12) 17 pennsylvania SCHEDULE I f DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Joan Rita Manuella 21-14-0491 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. IJames D Pivonka CPA-2013 Tax Prep280.00 y 2`{ 4Pinnacle Health Cardiovascular 4.17f 31 IAlere Pharmaceuticals 262.31 { 4 EMessiah Lifeways Nursing Home 9 535 05 5 IVerizon-Phone ($129.19 less refund$34.01) 95.18 h 6 lAmerican Express.-credit card debt 8Y„ 1.55^3; _ 71 Per capita tax-Debbie Lupold � G 5.50,f _ 1. . �............... ____T.—�.. �� i._.......,.....-........ ..y,.�.......,... .,_....................w._ ..... .... .-......._.._,..--... ..- � t� .................. e L _ it _ Tf TOTAL(Also enter on Line 10, Recapitulation) $� 10,263 76 '. If more space is needed,insert additional sheets of the same size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Joan Rita Manuella 21-14-0491 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).] g g _. ...-_._ _. I. Diane E.Kovac,3517 Ada Drive,Mechanicsburg,Pa 17050 dau hter 696617 43 ^ 2 !James E.Dehnert, 1542 Farmhouse Lane Middletown,Pa 17057 son � T 696617 44 s 4 i 3' IlEric A,Kovac,16 Fargreen Road,Camp Hill,Pa 17011 grandson 64922111 4; Angelique M Kovac 3597 Ada Drive Mechanicsburg Pa 117050 1 -granddaughter 64922 i 5` iBrayan P.Kovac,3517 Ada Drive,Mechanicsburg,Pa 17050 E great-grandson 15000 ! �...._.____...._..._�..__ ____.,_.•� lir .�..'_ �:. 1 6Ho a J.Dehnert,1542 Farmhouse Lane,Middletown,Pa 17057 granddau hter 64922 f p ? g i' 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: L_2 • F x B:. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: } ELI ...... 1 ` a E- I e , 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. COMMONWEALTH OF PENNSYLVANIA _ REV-1162 EX01-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 019488 PIVONKA JAMES D 1 COUNTRY CLUB PL E CAMP HILL, PA 17011-2817 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold __________ -------- 101 $69,000.00 ESTATE INFORMATION: SSN: 168-26-8252 FILE NUMBER: 2114-0491 DECEDENT NAME: MANUELLA JOAN RITA DATE OF PAYMENT: 07/29/2014 POSTMARK DATE: 07/29/2014 COUNTY: CUMBERLAND DATE OF DEATH: 05/01/2014 TOTAL AMOUNT PAID: $69,000.00 REMARKS: JAMES D PIVONKA CHECK# 118 INITIALS: WZ SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS TAXPAYER •�jii • A. Settlement Statement (HUD-1) OMB Approval No:2502-0265 Type of Loan 1.❑FHA 2.❑RHS 3. X❑Conv.Unins. 6.File Number: 7. can Number: 8.Mortgage Insurance Case Number: . 14-1943GC 1513859 4.❑VA 5.❑Conv.Ins. C.Note:This form is furnished to give you a statement of actual settlement costs.Amounts paid to and by the settlement agents 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&Address of Borrower: E.Name&Address of Seller: F.Name&Address of Lender: Edc A.Kovac,Kelly Z.Kovac Estate of Joan R.Manuella also known as Joan Rita Pennsylvania State Employees Credit Union 921 Scottish Court,Mechanicsburg,PA 17050 Manuella PC Box 67013,Harrisburg,PA-17106.7013 16 Fargreen Rd.,Camp Hill,PA 17011 G.Property Location: H.Settlement Agent: I.Settlement Date:09/29/2014 16 Fargreen Rd. Guardian Transfer Corporation Disbursement Date:09/29/2014 Camp Hill,PA 17011 4075 Market St.,Camp Hill,PA 17011 East Pennsboro Township Phone:717.9094700 Fax:717-7234585 Place of Settlement: TitleExpress 4075 Market Street,Camp Hill,PA 17011 Printed 09/29/2014 at 5:39 pm by SLC J.Summary of Borrower's Transaction K.Summary of Seller's Transaction 100. Gross Amount Due from.Borrower 400, Gross Amount Due to Seiler 101. Contract sales price 155,000.00 401. Contract sales price 155,000.00 102. Personal property 402. Personal property 103. Settlement charges to borrower(line 1400) 5,048.12 403. 104. 404. 105. 405. Adjustments for Items paid by seller in advance Adjustments for items paid by seller In advance 106. City/town taxes to 406. City/town taxes to 107. County taxes 09/2912014 to 12/3112014 145.28 407. County taxes 09/29/2014 to 12131/2014 145.28 108. School taxes 09/29/2014 to 0613012015 1,314.83 408. School taxes 09/29/2014 to 0613012015 1,314.83 109. Sewer J/A/S 09/29/2014 to 09/30/2014 3.00 409. Sewer J/A/S 09/29/2014 to 09/30/2014 3.00 110. 410. 111. 1 411. 112. 412. 120. Gross Amount Due from Borrower 161,511.23 420. Gross Amount Due to Seller 156,463.11 200. Amounts Pald'by or in Behalf of Borrower 500. Reductions In Amount Due to Seller 201. Deposit or earnest money 2,000.00 501. Excess deposit(see instructions) 2,000.00 202. Principal amount of new loan(s) 124,000.00 502. Settlement charges to seller(line 1400) 1,700.00 203. Existin loan(s) taken subject to 503. Existing loan(s) taken subject to 204. 504. Payoff of first mortgage loan 205. 505. Payoff of second mortgage loan 206. Lender Credit for Fees 378.60 506. 207. 507. 208. 508. 209. 509. Adjustments for Items unpaid by seller Adjustments for Items unpaid by seller 210. Cityltown taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. School taxes to 512. School taxes to 213. 513. 214. 514. 215. 515. 216. 516. 217. W. 218. 518. 219. 519. 220• Total Paid by/for Borrower 126,378.60 520. Total Reduction Amount Due Seiler 3,700.00 300. Cash at Settlement frdmito Borrower 600. Cash at Settlement tolfrom Seller 301, Gross amount due from borrower(line 120) 161,511.23 601, Gross amount due to seller(line 420) 156,463.11 302. Less amounts paid by/for borrower(line 220) 126,378.60 602. Less reductions in amount due seller(line 520) 3,700.0 303. Cash ❑X From ❑ To Borrower 35,132.63 603. Cash 0 To ❑ From seller 152,763.11 is a par et w. inp,r.viavnnp,• r W .. . mcy m.y no w e i n o,ma i n yyou r. rpwr7-07e e cid/fertn,uM.sf. .yt.ourt.t6y v.YO OMB Control num0.r3 No ConMenlblllyb...-d;bitsdlsd.-ism.ndslery.TALL b deslpMd toprovb.U.pardn lo.RESPAOOver.dl-setlonW WOMIUMduf"lo. ..N.m.nl prooao> i See attached addendum for additional information Previous editions are obsolete Pagel of 4 HUD-1 L.Settlement Charges 700. Total Real Estate Broker Fees Paid From Paid From Division of commission line 700 as follows: Borrower's Seller's 701• $0.00 to Funds at Funds at 702. $0,00 to Settlement Settlement 703. Commission paid at settlement '800. 'Items Payable in.Connection.wlth Loan 801. Our origination charge (Includes Origination Point 0.000%or$0.00) $550.00 (from GFE#1) 802. Your credit or charge(points)for the specific interest rate chosen $ (from GFE#2) 803. Your adjusted origination charges (from GFE A) 550.00 804. Appraisal fee to Pennsylvania State Employees Credit Union (from GFE#3) 350.91 805. Credit report to CBClnnovis (from GFE#3) 21.19 806. Tax service to from GFE#3 807. Flood certification to PSECU(LPS National Flood (from GFE#3) 6.50 808. to 900:, Items Required by Lender to be Paid in Advance 901. Daily interest charges from from 0912912014 to 10/0112014 @$14.01371day (from GFE#10) 28.03 902. Mortgage Insurance premium for months to (from GFE#3) 903. Homeowner's insurance for years to Allstate $378.65 P.O.C.B'(from GFE#11) 904. months to from GFE#11 1000.Reserves Deposited with Lender 1001.Initial deposit for your escrow account (from GFE#9) 671.99 1002.Homeowner's Insurance 3 months 0$ 31.55/month $94.65 1003.Mortgage insurance 2 months 0$ 0.00/month $ 1004.Property taxes 2 months @$ 0.00/month $ 1005.County taxes 8 months A$ 47.01/month $376.08 1006.School taxes 4 months 0$ 145.43/month $581.72 1007.Aggregate Adjustment. $-380.46 1100.Tltie Cha es , i 1101.Title services and lender's title insurance $ from GFE#4 1,395.00 150.00 1102.Settlement or closing fee to $ 1103.Owner's title insurance-First American Title Insurance Company $ from GFE#5 272.50 1104.Lender's title Insurance-First American Title Insurance Company $1,020.00 1105. Lender's title policy limit$124,000.00 Lender's Policy 1106.Owner's title policy limit$155,000,00 Owner's Policy 1107.Agent's portion of the total title insurance premium $1,124.47 to Guardian Transfer Corporation 1108. Underwriter's portion of the total title insurance premium $168.03 to First American Title Insurance Company 1109. 100 No Vlo11100 to First American Title $50.00 Insurance Company 1110.300 Survey1300 to First American Title $50.00 Insurance Company 1111.900 EPL-Res18.1 to First American Title $50.00 Insurance Company 1112.ClosingSvcLtACL to First American Title $125.00 Insurance Company 1200.•Govemment•Recordfi and Transfer Charges 1201.Government recording charges $ (from GFE#7) 192.00 1202.Deed$79.00 Mortgage$113.00 Release$ 1203.Transfer taxes $ (from GFE#8) 1,550.00 1204.City/County tax/stamps Deed$1,550.00 Mortgage$ 1205.State Tax/stamps Deed$1550.00 Mortgage$ 1,550.00 1206. Deed$ Mortgage$ 1207. $ _ 1300.AddiOonalSetUementCharges 1301:Required services that you can shop for (from GFE#6)-• r 1302.Sewer Certification Fee to East Pennsboro Consumer Office 10.00 1303. to 1304. to 1305. to r r =11M.MITTIMMOM 5,048.12 1,700.00 'Paid outside of closing by(B)oirower,(S)eller,(L)ender,(I)nvestor,Bro(K)er."Credit by lender shown on page 1."'Credit by seller shown on page 1. f i See attached addendum for additional Information Previous editions are obsolete Page 2 of 4 HUD-1 �Go6d-FafthEstIrhate!::*- 'HUD-1 .0 adi�6ii.,'6f,',ao6d;EalthiEst[rhate(GFE)iand;HUW, 1; N C W 6 f.T h it ic i 1i h 6 t%I h-C i ifi bi i. !J�49:-U IfUD-I;LI ft�:N u Out,ogiffaIII dnVia �, -. 1, • �' #'1801, -.is550.00 550.00 rge 0 802!, 0.00 0.00 . "Your..adjutted+cogiriaoon,'chorgps,- 7 #:,803 550.00 550.00 ',Transfbr;taxes',-- j #•:1203 3,100.00 1,550.00 -Cha"gii!Tfik'16'TotalIC6hhbta1crease;MbriTtf6h-,100/.':i; , '; Good Faith Estimate . HUD-1 -Government 440.00 192.00 recording 0arg6s),-, . .....i � 'AppfpIdbl'fqe„ 804 350.91 350.911 # 805; 21.19 21.19 I Cfdd ftcatl66., --#,807 6.50 6.60 # # V� 818.601 570.60 Increase between GFE and HUD-1 Charges 1$ -248.00 or -30.2956% Good;Faith;Eitimate HUD-1 # iool 1,394.65 671.99 Dally Interest charges:from;"j' $1A-.0137/day 420.41 28.03 ';Hbhi6dWndes.iftturainog';,-';.1 613.80 378.65 jIt!6,*rvjc*-.arfdI6nde sill #':1.101,, I e.� ia, 1,695.00 1,395.00 O.wn.ei`s'tItIe1nfsuranoe:--First Arriedcan-,Titlelhsurance,Company:t" .,,# 1.1.03, 155.00 272.50 # Loan Terms $124,000.00 30.years Jr 4.1750% and'any mortgage $600.97 Includes 1n-su-7ra-`n'o7e'-Is,'- Ej Principal [XI Interest Mortgage Insurance Carl your-interest'aite.6te? 74, El No. El Yes,It can rise to a maximum of The first change --7 will be on I I and can change again every years after I I . Every change date,your Interest rate can Increase or decrease by %. Over the life of the loan,your Interest rate Is guaranteed to never be lower than %or higher V, than h %. -Even'iyou.m�`k'e,'ay �u'rl i o an'bi iai n-ce'& ©No. El Yes,itcan dsetoamaximum of$ Even if 43-0�ymentsion'tlmecan your monthly amount oweVor E]No. R Yes,the first Increase can be on and the monthly principal Interest g e!insurance 6 0 s a �n d,:f�h'8;Rg"Aa amount owed can rise to$ The maximum It can ever rise to Is$ Does loan arja-p!�p 9, ria.t your maximum prepayment penalty is$ pe 4 (XI ❑No. El Yes, 'J;It'0�. ILK.11 Does!yduf.,lo6an,have!g*tiallo6 N - ayment? No. [I Yes,you have a balloon payment of$ due In years on ........ Total monthly an'id'u'ni"o'w6d,inbludihg escrow accounl:payments El 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. M You have an additional monthly escrow payment of$223.99 that results In a total Initial monthly amount owed of$824.96. This includes principal,Interest,any mortgage Insurance and any items checked below: Property taxes Homeowners insurance ❑Flood insurance School taxes El Note: If you have any questions about the Settlement Charges and Loan Terms listed on this form,please contact your lender. See attached addendum for additional Information Previous editions are obsolete Page 3 of 4 HUD-1 I Signature HUD CERTIFICATION OF BUYER AND SELLER I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief,it Is a true and accurate statement of all receipts and disbursements made on my account or by me In this transaction.I further certify that I have received a copy of the HUD-1 Settlement Statement. Eric A.Kovac Kelly Z.Kava Estate of Joan Manuella also known as Joan Rita Manuelle Jame . ivonka Title:Executor Settlement Agent The HUD-1 Settlement Statement which I have prepared is a true and accurate account of this transaction.I have caused or will cause the funds to be disbursed In rdance with this statement. SETTLE AG T DATE WARNING:IT IS A CRIME T.O KNOWINGLY MAKE FALSE STATEMENTS TO THE UNITED STATES ON THIS OR ANY SIMILAR FORM.PENALTIES UPON CONVICTION CAN INCLUDE A FINE AND IMPRISONMENT.FOR DETAILS SEE TITLE 18:U.S.CODE SECTION 1001 AND SECTION 1010. i See attached addendum for additional Information Previous editions are obsolete Page 4 of 4 HUD-1 Central Penn Appraisals,Inc. 24 W Main Street Shiremanstown,PA 17011 (717)737-4600 07/20/2014 717-975-0185 James Pivonka 1 Country Club Place E Camp Hill,PA 17011 Re: Property: 16 Fargreen Rd Camp Hill,PA 17011 Borrower: N/A File No.: FARGREENRD16 Opinion of Value:$ 164,000 Effective Date: 07/16/2014 In accordance with your request,we have appraised the above referenced property. The report of that appraisal is attached. The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, as improved,in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements,a locational analysis of the neighborhood and city,and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, e John S.Boswell License or Certification#:RL001405L State:PA Expires:06/30/2015 john@paappraisers.com Main FFle No.FARGREENRDI6 P�gg�f1 Central Penn Appraisals,Inc. 24 W Main Street Shiremanstown,PA 17011 (717)737-4600 07/20/2014 717-975-0185 James Pivonka 1 Country Club Place E Camp Hill,PA 17011 Re: Property: 16 Fargreen Rd Camp Hill,PA 17011 Borrower: N/A File No.: FARGREENRDI6 Opinion of Value:$ 164,000 Effective Date: 07/16/2014 In accordance with your request,we have appraised the above referenced property. The report of that appraisal is attached The purpose of the appraisal is to develop an opinion of market value for the property described in this appraisal report, as improved,in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements,a locational analysis of the neighborhood and city,and an economic analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The opinion of value reported above is as of the stated effective date and is contingent upon the certification and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, John S.Boswell License or Certification#:RL001405L State:PA Expires:06/30/2015 john@paappraisers.com Central Penn Appraisals,Inc,(717)737.4600 110ain File No.FARGREENRI)l 61 Pads#2 RESTRICTED APPRAISAL REPORT FIIeNo.: FARGREENRD16 F.,ketArea ress: 16 Fargreen Rd City:Cam Hill State:PA Zi Code:17011 County: mberland Legal Description: Dared Book 0030P Pae 00437 LOT 64 PB B PG 39 Assessor's Parcel#: 09-20-1850-107 14 R.E.Taxes:$2,341.57 Special Assessments:$0 Borrower it applicable): N/A er of Record: Manuella Joseph M.&Joan R. Occupant: Owner Tenant Vacant ❑Manufactured Housing Type: PUD Condominium Cooperative Other describe HOA:$O ❑per year per month Name: Country Club Parkin East Pennsboro Township Ma Reference: PA Atlas 78 B2 Census Tract: 0102.04 A The purpose of this appraisal is to develop an opinion of: X Market Value as defined),or Ej other type of value describe This report reflects the following value if not Current,see comments): g Current the Inspection Date is the Effective Date Retrospective 0 Prospective Approaches developed for this appraisal: ®Sales Comparison Approach Cost Approach Income Approach See Reconciliation Comments and Scope of Work Property Rights Appraised: ®Fee Simple Leasehold Leased Fee ❑Other describe Intended Use: For Estate Purposes. The Estate of Joan Rita Manuella. Intended Users)(by name or type): James Pivonka Client: James Pivonka Address: 1 Country Club Place E Camp Hill PA 17011 " Appraiser- John S.Boswell Address: 24 W Main Street Shiremanstown PA 17011 Location: Urban X Suburban 0 Rural Predominant One-Unit Housing Present Land Use Change in Land Use Built up: ®Over 75% ❑25-75% ❑Under 25% Occupancy PRICE AGE One-Unit 90% ❑Not Likely Growth rate: ❑Rapid ®Stable ❑Slow ®Owner $(000) (yrs) 2.4 Unit 3% ❑Likely* ®In Process Property values: ❑Increasing ®Stable ❑Declining ❑Tenant 75 Low 0 Multi-Unit 1% *To:Attached&Single Demand/supply: ❑Shortage ®In Balance ❑Over Supply ®Vacant(0-5%) 800 High 220 Comm'I 1% Family Residential Marketing time: ®Under 3 Mos. ❑3.6 Mos. ❑Over 6 Mos. ❑Vacant >5% 180 Pred 50 Vacant 5% Market Area Boundaries,Description,and Market Conditions(including support for the above characteristics and trends): Located in the East Pennsboro School District this suburban neighborhood has average characteristics and is bounded on the north by Brentwater Rd east by The Susquehanna River,south by Market St west by N 36th St. This suburban neighborhood has relatively easy access to employment and services,and is competitive with other neighborhoods in the general area. Most have similar amenities. There are no foreseeable economic trends which might significantly influence market conditions in this area. The current mortgage market offers a wide variety of conventional loans with competitive rates. As a result the terms of financing have little if any,impact on sales prices. If interest rates remain reasonable,property values and marketability should be stable. Current supply and demand are in balance. Interest rates are ranging from 3.5-6%with 0-6 points typically being paid for origination or discount. ICS w{ Dimensions: See attached plat maps Site Area: 0.16 ac Zoning Classification: R1 Description: Residential Single Family a Zoning Compliance: ®Le al ❑Legal nonconforming(grandfathered) ❑Illegal ❑No zoning Are CC&Rs applicable? ❑Yes ®No ❑Unknown Have the documents been reviewed? ❑Yes ®No Ground Rent if applicable) $ / Highest&Best Use as improved: ®Present use,or ❑Other use(explain) rd Actual Use as of Effective Date: Single Family Residence Use as appraised in this report: Same Summary of Highest&Best Use: N/A Utilities Public Other Provider/Description Off-site Improvements Type Public Private Topography Level Electricity ® ❑ 200 Amp Street Asphalt ® ❑ Size Typical for the area Gas ❑ ❑ None Curb/Gutter Concrete ® ❑ Shape Rectangular Water ® ❑ Sidewalk None ❑ ❑ Drainage Appears Adequate Sanitary Sewer ® ❑ Street Lights Pole ® ❑ View Average Storm Sewer ® ❑ Alley None ❑ ❑ Other site elements: ®Inside Lot ❑Corner Lot ❑Cul de Sac ❑Underground Utilities ❑Other describe is"•FEMA S ec'I Flood Hazard Area ❑Yes ®No FEMA Flood Zone X FEMA Ma # 42041 CO277E FEMA Ma Date 03/16/2009 Site Comments: Site has average site improvements average landscaping and typical maintenance. There are no apparent adverse easement, qa encroachments or other adverse conditions on this site other than a neighbors pvc fence in the rear yard. 21 General Description Exterior Description Foundation Basement None Heating #of Units 1 ❑Acc.Unit Foundation Concrete Block Slab 0 Area Sq.Ft, 1,292 Type GFHA I CA #of Stories 1 Exterior Walls Brick&Vinyl Crawl Space 0 %Finished 60+- Fuel Gas Type ®Det. ❑Att. ❑ Roof Surface Shin le Basement 100% Ceiling Drop Panel Design(Style) Rancher Gutters&Ownspts.Aluminum Sump Pump❑None Walls Paneled Cooling ®Existing ❑Proposed ❑Und.Cons. Window Type Double Insulated Dampness ❑None Floor Carpet Central Yes Actual Age(Yrs.) 52 Storm/Screens No/Yes Settlement None Observe Outside Entry None Other Effective A e Yrs. 15 Infestation None Observe r Interior Description Appliances Attic ❑None Amenities Car Storage ❑None Floors HW/Carpet/Vinyl-Gd. Refrigerator ® Stairs ® Fireplace(s)# 1 Woodstove(s)#0 Garage #of cars ( 3 Tot.) O.Walls Drywall-Good Range/Oven ® Drop Stair ❑ Patio Concrete/Rear Attach. 1 Tritri/Finish Wood-Good Disposal ® Scuttle Z Deck Detach. _ Bath Floor Vinyl Tile-Good Dishwasher ® Doorway ❑ Porch Front BRAn _ Bath Wainscot Ceramic Tile-Good Fan/Hood ® Floor ® Fence PVC Carport Doors Luan-Good Microwave ® Heated ❑ Pool Driveway 2 Washer/Dryer ® Finished ❑ Surface Concrete Finished area above grade contains: 5 Rooms 3 Bedrooms 1.1 Baths 1 292 Square Feet of Gross Living Area Above Grade Additional features: Built-in bookcases&brick fireplace in the living room Updated replacement windows garage door,&concrete driveway& ` service walk Basement family room rec room &laundry area Electric water heater. Describe the condition of the property(including physical,functional and external obsolescence): These improvements are of average quality brick&vinyl design and reflect good maintenance. The overall condition of the subject is good. No repairs needed and or required to meet VA or HUD/FHA Guidelines. Copyright®2007 by a la mode,inc.This form may be reproduced unmodified without written permission,however,a la mode,inc.must be acknowledged and credited. m RESI D E NTIAL Form GPRES2—"WinTOTAL"appraisal software by a la mode,inc.—1.800-ALAMODE 3/2007 Wain File No.FARGREENR 16 Pa RESTRICTED APPRAISAL REPORT FIIeNo.: FARGREENRD16 -My research LJdid 17 did not reveal any prior sales or transfers of the subject property for the three years prior to the effective date of this appraisal, Data Source S: County records online&Central Penn Multi-List Inc.. 1st Prior Subject Sale/Transfer Analysis of saletransfer history and/or any current agreement of sale/listing: The subject is not currently found in the Date: 0312711984 local MLS, Price: $69,000 Sources:County records online 2nd Prior Subject Sale/Transfer Date: Price: Source(s): x. SALES COMPARISON APPROACH TO VALUE fit developed) The Sales Gam arisan Approach was not developed for this app raisal. FEATURE SUBJECT COMPARABLE SALE#1 COMPARABLE SALE#2 COMPARABLE SALE#3 Address 16 Fargreen Rd 33 Country Club PI W 3424 Lincoln Dr 30 Country Club PI W Camp Hili PA 17011 Camp Hill PA 17011 Camp Hill PA 17011 Camp Hill PA 17011 Proximity to Subjectr<# '?h l`t�O.12 mites SW 0.23 miles SW 0.09 miles SW Sale Price $ {,i = .. $ 164 000 °f: +$ 160 000 i xT $ 162,000 Sale Price/GtA $ IS .ft. .ft $ 134.8715.ft. ij..$ 124.22/S.ft. - t6z i$ 124.23 ISQA. Data Source(s) Inspection MLS#10249571 MLS#10247449 MLS#10241038 Verification Sources Courthouse Online Courthouse Records Online lCourthouse Records Online Courthouse Records Online VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +• $Adjust. DESCRIPTION +(-I..$Ad ust. DESCRIPTION +• $Adjust. Sates of Financing Conv. Conv. Conv. Concessions • None None None ` Date of SaleiTme 04/14/2014-1 03/31/2014-34 09/30/2013-6 Rights Appraised Fee Simple Fee Simple Fee Simple Fee Simple Location Avera a Average Average Avera e Site 0.16 ac' 0.21 ac 0.19 ac 0,16 ac View Average Avera a Average Average r Design(Style) Rancher Rancher Rancher Rancher Ouality of Construction Ave.-BrickNin i. Ave.-BrickNin I Ave.-BrickNin I Ave.-Brick/Alum. +3 000 Age 52 50 52 52 Condition Good Good Good Good Above Grade Total Bdrms -Baths. Total Bdrms Baths Total Bdrms Baths Total -- Baths Room Count 5 3 1.1 5 3 1.0 +1 500 6 3 1.11 7 3 1.0 +1.500 Gross Living Area 1,292 s .ft. 1.216 SQ-ft- +11,500 1,288$ .ft. 1,304 SCIA. Basement&Finished Full Basement Full Basement/WU -1,500 Full Basement Full Basement t Rooms Below Grade Fam,Rm./Rec Rm. Family Room/Bath 0 Fam.iRec./Bath -2.00 Fam/Den/Bath -2,00 Functional Utility Average Avera a Avera a Avera e Heating/Cooling OFHA/CA OBBHW/CA GFHA/CA OFHA/CA EnefoyEfficient hems Typical for the area Typical for the area Typical for the area Typical for the area Garage/Carport 1 Gar,Attached 1 Car ort Attached +3,000 1 Carport Attached +3,000 1 Gar.Attached Porch/Patio/Deck Porch Porch Porch Cov.Stop +1.500 Lar a Patio Covered Patio -1,50 None +3,000 Paver Patio None None None Enclosed Porch -4.500 ' 1 Fireplace Woodstove +2.000 1 Fire Iaoe 2 Fireplaces -2.000 None None None None v; None None None None Net Adjustment Total `: "_� t + $ 5 000 + $ 4 o00 + $ 2 500 Adjusted Sale Price hr ig ,'Nets 3096at 2:696 of Com arables t T't. ".. ,r Gross rt et6,7.:%$ 169,000 %$ 16a o00GrasskK $ 159 500 Summary of Sales Comparison Approach All three sales are considered to be reliable indicators of value and are weighted similarly in the final reconciliation The subject and all comps are located in the same township school district and or market area Comparables sales used are all closed sales Appropriate adjustments have been made for all differences It is noted that Comparable Sate No.3 occurred over six months prior to the appraisal date Comparables that sold within six months of the date of the appraisal were significantly different in location size condition special conditions and/or style In the appraiser's judgment the comparable selected is a better indicator of value than more recent wi sales f. :a x t>� �n Indicated Value b Sales Comparison Approach S 164 000 Copydph1.2007 by a la mode.Inc.TNS form may be reproduced unmodified whWt itwdtlen permission,however,a to mode.Inc.must be acknowleWped aredited il cr . ' RESIDENTIAL Form GPRES2—'WinTOTAL'appraisal software by a la mode,inc.—1.800•ALAMODE 3/2007 Wain File No.FARGREENRD # RESTRICTED APPRAISAL REPORT FIIeNo.: FARGREENRD16 COST APPROACH TO VALUE if developed) The—CostAppoach was not developed for this appraisal. Provide adequate information for replication of the following cost figures and calculations. Support for the opinion of site value(summary of comparable land sales or other methods for estimating site value): ESTIMATED REPRODUCTION OR REPLACEMENT COST NEW OPINION OF SITE VALUE................................................................_$ Source of cost data: DWELLING S .Ft.@$ _$ Quality ratio from cost service: Effective date of cost data: S .Ft.@$ _$ Comments on Cost Approach(gross living area calculations,depreciation,etc.): S .Ft.@$ _$ The cost approach was considered but deemed inappropriate because S .Ft.@$ _$ y` of the subjective adiusiments warranted for physical depreciation due to S .Ft.@$ _$ the subject's actual age. _$ Gara e/Ca rt S .Ft. $ _$ r Total Estimate of Cost-New =$ Less Physical Functional External Depreciation =$ Depreciated Cost of Improvements ............ t "As-is"Value of Site Improvements ............................................. _$ _$ ?Estimated Remaining Economic Life it required): Years INDICATED VALUE BY COST APPROACH..................................... =$ INCOME APPROACH TO VALUE iff developed) The Income Approach was not developed for this appraisal. a Estimated Monthly Market Rent$ X Gross Rent Multiplier =$ Indicated Value by Income Approach Summary of Income Approach(including support for market rent and GRM): a PROJECT INFORMATION FOR PUDs if applicable) The Subject is part of a Planned Unit Development. + Legal Name of Project: Describe common elements and recreational facilities: Indicated Value b :Sales Comparison Approach$ 164,000 Cost Approach ii develo e $ Income Approach if developed)$ #' Final Reconciliation See attached addenda. This appraisal is made®"as is", subject to completion per plans and specifications on the basis of a Hypothetical Condition that the improvements have been completed, ❑subject to the following repairs or alterations on the basis of a Hypothetical Condition that the repairs or alterations have been completed,❑subject to �jj,the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair: 4E: 3r❑This report is also subject to other Hypothetical Conditions and/or Extraordinary Assumptions as specified in the attached addenda. Based on the degree of inspection of the subject property,as indicated below,defined Scope of Work, Statement of Assumptions and Limiting Conditions, and Appraiser's Certifications,my(our)Opinion of the Market Value(or other specified value type),as defined herein,of the real property that is the subject of this report is: $ 164,000 ,as of: 07/16/2014 ,which is the effective date of this appraisal. y If indicated above,this Opinion of Value is subject to Hypothetical Conditions and/or Extraordinary Assumptions included in this report. See attached addenda. A true and complete copy of this report contains 15 pages, including exhibits which are considered an integral part of the report. This appraisal report may not be property understood without reference to the information contained in the complete report. Attached Exhibits: ®Scope of Work ®Limiting CondZertkations 0 Narrative Addendum ®Photograph Addenda ®Sketch Addendum ®Map Addenda ❑Additional Sales ❑Cost Addendum ❑Flood Addendum ❑Manuf.House Addendum 4 ❑ Hypothetical Conditions Extraordinary Assumptions ❑Appraiser Certification ®Plat Map&Summary Pae Cover Letter&Invoice Client Contact: 717-975-0185 Client Name: James Pivonka E-Mail: 1pivonkaaol.ccim Address: 1 Country Club Place E Camp Hill PA 17011 APPRAISER SUPERVISORY APPRAISER(if required) ,r or CO-APPRAISER(ff applicable) w' cc Supervisory of ~ Appr er Name: John S.Boswell Co-Appraiser Name: Company: Central Penn Appraisals,Inc. Company: Phone: (717)737-4600 Fax: (717)737-9123 Phone: Fax: E-Mail: 'ohnC&paappraisers.com E-Mail: Date of Report(Signature): 07/20/2014 Date of Report(Signature): License or Certification#: RL001405L State: PA License or Certification#: State: Designation: Designation: Expiration Date of License or Certification: 06/30/2015 Expiration Date of License or Certification: Inspection of Subject: ®Interior&Exterior ❑Exterior Only ❑None Inspection of Subject: ❑Interior&Exterior ❑Exterior Only ❑None Date of Inspection: 07/16/2014 Date of Inspection: Copydphtm 2007 by a W mode.Inc.This form may be reproduced unmodified without written permission,however,a la mode,Inc.must be ackrwvdedged and credited. m R ES I D E NTIA L Form GPRES2—'WinTOTAL'appraisal software by a la mode,inc.—1-800-ALAMODE , 3/2007 Main File No.FARGREENRID1 6F Pae#51 Assumptions, Limiting Conditions & Scope of Work FIIeNo.: FARGREENRD16 A.PropeAddress: 16 Fargreen Rd City:Camp Hill State:PA Zip Code:17011 Client: James Pivonka Address: 1 Country Club Place E Camp Hill PA 17011 Appraiser: John S.Boswell Address: 24 W Main Street Shiremanstown PA 17011 r STATEMENT OF ASSUMPTIONS&LIMITING CONDITIONS The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it.The appraiser assumes that the title is good and marketable and,therefore,will not render any opinions about the title.The property is appraised on the basis of it being under responsible ownership. —The appraiser may have provided a sketch in the appraisal report to show approximate dimensions of the improvements,and any such sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size.Unless otherwise indicated,a Land Survey was not performed. d —If so indicated,the appraiser has examined the available flood maps that are provided by the federal Emergency Management Agency(or other data sources)and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area.Because the appraiser . Is not a surveyor,he or she makes no guarantees,express or implied,regarding this determination. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question,unless specific arrangements to do so have been made beforehand. iF, —If the cost approach is included in this appraisal,-the appraiser has estimated the value of the land in the cost approach at its highest and best use,and the improvements at their contributory value.These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are Invalid if they are so used.Unless otherwise specifically indicated,the cost approach value is not an insurance value,and should not be used as such. —The appraiser has noted in the appraisal report any adverse conditions(including,but not limited to,needed repairs,depreciation,the presence of hazardous wastes,toxic substances,etc.)observed during the inspection of the subject property,or that he or she became aware of during the normal research involved in performing the appraisal.Unless otherwise stated in the appraisal report,the appraiser has no knowledge of any hidden or unapparent conditions of the property,or adverse environmental conditions(including,but not limited to,the presence of hazardous wastes,toxic substances,etc.)that would make the property more or less valuable,and has assumed that there are no such conditions and makes-rid guarantees or warranties,express or implied,regarding the condition of the property.The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards,the appraisal report must not be considered as an environmental assessment of the property. —The appraiser obtained the information,estimates,and'opinions that were expressed In the appraisal report from sources that he or she r considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. —The appraiser will not disclose the contents of the appraisal report except as provided for In the Uniform Standards of Professional Appraisal Practice,and any applicable federal,state or local laws. —If this appraisal is indicated as subject to satisfactory completion,repairs,or alterations,the appraiser has based his or her appraisal report and valuation conclusion on the assumption that completion of the improvements will be performed in a workmanlike manner. —An appraiser's client is the party(or parties)who engage an appraiser in a specific assignment.,Any other party acquiring this report from the client does not become a party to the appraiser-client relationship.Any persons receiving this appraisal report because of disclosure requirements applicable to the appraiser's client do not become intended users of this report unless specifically identified by the client at the time of the assignment. —The appraiser's written consent and approval must be obtained before this appraisal report can be conveyed by anyone to the public,through advertising,public relations,news,sales,or by means of any other media,or by its inclusion in a private or public database. t—An appraisal of real property is not a'home inspection'and should not be construed as such.As part of the valuation process,the appraiser performs a non-invasive visual inventory that is not intended to reveal defects or detrimental conditions that are not readily apparent.The presence of such conditions or defects could adversely affect the appraiser's opinion of value.Clients with'concerns about such potential negative factors i are encouraged to engage the appropriate type of expert to investigate. The Scope,of Work is the type and extent of research and analyses performed in an appraisal assignment that is required to produce credible assignment results,given the nature of the appraisal problem,the specific requirements of the intended user(s)and the intended use of the appraisal report.Reliance upon this report,regardless of how acquired,by any party or for any use,other than those specified in this report by the Appraiser,is prohibited.The Opinion of Value that is the conclusion of this report is credible only within the context of the Scope of Work, Effective Date,the Date of Report,the Intended User(s),the Intended Use,the stated Assumptions and Limiting Conditions,any Hypothetical Conditions-and/or Extraordinary Assumptions,and the Type of Value,as defined herein.The appraiser,appraisal firm,and related parties assume no obligation,liability,or accountability,and will not be responsible for any unauthorized use of this report or its conclusions. P Rx Additional Comments(Scope of Work,Extraordinary Assumptions,Hypothetical Conditions,etc.): r ,x ' t Copydphl®2007 by a la mode,Inc.This form may be reproduced unmodified wlO out written permission,however,a la mode.inc.must be acknowledoed and cred'ded. R' RESIDENTIAL Form SPRES2AD—'WinTOTAL'appraisal software by a la mode,inc.—1.800-ALAMODE 312007 Main File . R EE D #6 Certifications FIIeNo.: FARGREENRDI6 Properly Address: 16 Farcireen Rd City:Camp Hill State:PA Zip Code:17011 ,¢ Client: James Pivonka Address:.1 Country Club Place E Camp Hill PA 17011 Appraiser: John S.Boswell Address: 24 W Main Street Shiremanstown PA 17011 APPRAISER'S CERTIFICATION I certify that,to the best of my knowledge and belief: —The statements of fact contained in this report are true and correct. —The credibility of this report,for the stated use by the stated user(s),of 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. f—Unless otherwise indicated,I have performed no services,as an appraiser or in any other capacity,regarding the property that is the subject of this report within the three-year period immediately preceding acceptance of this assignment. —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 a Professional Appraisal Practice that were in effect at the time this report was prepared. u—I did not base,either partially or completely,my analysis and/or the opinion of value in the appraisal report on the race,color,religion, sex,handicap,familial status,or national origin of either the prospective owners or occupants of the subject property,or of the present owners or occupants of the properties in the vicinity of the subject property. —Unless otherwise indicated,I have made a personal inspection of the property that is the subject of this report. —Unless otherwise indicated,no one provided significant real property appraisal assistance to the person(s)signing this certification. 'Additional Certifications: DEFINITION OF MARKET VALUE*: Market value means 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. *This definition is from regulations published by federal regulatory agencies pursuant to Title XI of the Financial Institutions ' Reform,Recovery,and Enforcement Act(FIRREA)of 1989 between July 5,1990,and'August 24,1990,by the Federal Reserve System (FRS),National Credit Union Administration(NCUA),Federal Deposit Insurance Corporation(FDIC),the Office of Thrift Supervision(OTS), ('Y and the Office of Comptroller of the Currency(OCC).This definition is also referenced in regulations jointly published by the OCC,OTS, { FRS,and FDIC on June 7,1994,and in the Interagency Appraisal and Evaluation Guidelines,dated October 27,1994. Client ContaCt` 717-975=0185 Client Name: James Pivonka E-Mail: ipivonkaPaol.com Address: 1 Country Club Place E Camp Hill PA 17011 J 'APPRAISER SUPERVISORY APPRAISER(f required) or CO-APPRAISER(if applicable) j Supervisory or Apprer Name: John S.Boswell Co-Appraiser Name: Company: Central Penn Appraisals,;Inc. Company:• Phone: (717)7374600 Fax: (717)737-9723 Phone: fax: E-Mail: 4ohn(cbpaappraisers.com E-Mail: Date Report Signed:. 07/20/2014 Date Report Signed: License or Certification#: RLOO1405L State: PA License or Certification#: State: Designation: Designation: Expiration Date of License or Certification: 06/30/2015 Expiration Date of License or Certification: Inspection of Subject: 9l Interior&Exterior ❑Exterior Only ❑None Inspection of Subject: ❑Interior&Exterior ❑Exterior Only ❑None Date of Ins ection: 07/16/2014 Date of Ins ection: Copydght©2007 by a la mode,Inc.This form may be repmduc unmodified without written permission,However,a la mode.Inc.must be acknowledged and credited. RESIDENTIAL Form GPRES2AD—' in'TOTW appraisal software by a la mode,inc.—1.800-ALAMODE 3/2007 Main File No.FARGREENRD16 Pae#7 Supplemental Addendum File No,FARGREENRD16 Borrower N/A Property Address 16 Fargreen Rd cfty Camp Hill County Cumberland State PA Zi Code 17011 Lender/Client James Pivonka •GP Residential:Reconciliation-Final Reconciliation This appraisal report has been prepared with the property in"as is"condition. No repairs needed or required. No personal property has been included in this valuation. The fact that the seller is,or is not,paying any portion of the closing cost has no effect on the market value of the subject. The utilities were turned on at the time of inspection,and all mechanical equipment I utilities appeared to be in working order. This appraisal assumes a reasonable marketing period for the subject property of three months. The Market Approach reflects recent activity in the marketplace. In view of the age of these improvements,the Cost Approach cannot be considered an accurate indicator of value. The Income Approach is inappropriate because few single family houses are rented in this market. Given the high quality of the available sale data,the value indicated by the Market Approach is used as the final estimated value. Form TADD—"WinTOTAL"appraisal software by a la mode,Inc.—1-800-ALAMODE Main File No.FARGREENRpi6 Page#8 Subject Photo Page Borrower NIA PMPer1Y Address 16 Falgreen Rd cityCam NiII County Cumberland State PA Zi Code 17011 Lender Client James Pivonka Subject Front 16 Fargreen Rd ? Sales Price Gross Lroing Area 1,292 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1.1 Location Average View Average site 0,16 ac Quality Ave.-Brick/Vinyl Age 52 i Subject Rear 4- Jam.. Subject Street Form PICPIX.SR—WmTQTAL'appraisal software by a la mode,Inc.—1-800•ALAMODE Pr .r�� ti�jJ 1 �<.P; � 11��... ..' �' ,i,.•^Si'-'' .til~`_��� A._.. _`- 4.'�.. X31+.} r%i•y 'f'i�—�--•��'i_._—. e,. Ar Ilk }' o•4f r Main file No FARGaFr:. orase f +ri tl Comparable Photo Page Borrower N/A r 16 Fa reen Rd Cam Hill Gou Lender Client James Pivonka Cumberland State PA Zip C 17011 r Comparable 1 33 Country Club PI W PrOX to Subject 0.12 miles SW - a Sales Price 164,000 Gross Living Area 1,216 _ Total Rooms 5 t T. Total Bedrooms 3 Total Bathrooms 1.0 Location Average r+ _ Wew Average Site 0.21 ac `. Quality Ave.-Brick/Vinyl . ' Age 50 Comparable 2 g g � r. 3424 Lincoln Dr Prox.to; Subject Sates Ripe 023 miles SW 160,000 Gross Living Area 1,286 Total Rooms 6 Total Bedrooms 3 TOW Bathrooms 1.1 Location Average View Average Site 0.19 ac i Quality Ave.-Brick/Vinyl r... Age sz Comparable S 30 Country Club Pl W Prox to Subject 0.09 miles SW Sales Price 162,000 - / Gross Living Area 1,304 Total Rooms 7 5•�+w Total Bedrooms 3 " TOW Bathrooms 1.0 Location View Average Average _l Site 0.16 ac Quality Ave.-BricktAlum. Age 52 Porm PIGPDLCR--WMTOTAL'appraisal software by a la mode,inc.—t-800-ALAMODE Main File No.FA RDI P 2 Building Sketch Borrower N/A Property Address 16 Fa[green Rd C Camp Hill County Cumberland State PA ZiCode 17011 Lender Client James Pivonka 22' M 15' �t Concrete Patio [308 Sq ft] 12' 22' Bedroom Dining Kitchen Bedroom Area IN c N w First Floor a N 00 [1292 Sq ft] L M Bath V FP Living U) ,.� Room 22' Foyer Bath (half) s Master U Cr Bedroom T+ o U) u 7' 15' TOTAL 97 bya°i1a0 k". Area Calculations Summary .. ..m— —' _. Uvinp Area 'Calculation Details First Floor 1292 Sq R 26 x 22=572 15 x 48=720 Total Uving Area(Rounded): 1292 Sci R 'Nomlivfnq.Are6 '" - . Concrete Patio 308 Sq ft 22 x 14=308 Porch 77 Sq R 7 x 11 = 77 1 far Attached 312 Sq R 26 x 12=312 1 Form SKENSId—'WInTOTW appraisal software by a la mode,inc.—1-800-ALAMODE grower ¢roe Mdres.!s�F_ C' ar reen Rd !°Cation iyap Leudet Gam Hill i Ghent��-_._, �. James ptvank�a`-�.-.-- Courl Y Cumberland --`-...._.._""---,.• Code i)pi i a/a, mode inc.' irt� --�., ''--_.. O q o g�d9e� Wjnnex+pO�¢a a FoxcroR Dr � qtr 1k�t a Fad Brook,f a a t Foxcroft Dr a Garrett Ln g a.bC m. . 4y a t me am ad west sl ojcou Old Pioneer Rd � - �'` • c � e" A Old Federal at k . r�F Rd ' A x+ J ntonAd.. Lo m mcs, yv� c a d. r,'E4i r -..ytk �� R,ithto, t r• r r ,+�i' M , Hood Ln Gate Rd ate Rd tt FargreenF / F reen ad Old Faim Rd IP ma Round H1\� �¢� geverfy`Rd Country Club Pt is �rr Wood St ¢Rd a�•y � �ti u�A �aPt ^* Z Lincoln Dr e Dr } d 4 4COMParabi �a s lincOln 1) Y t � t es sw Bedford Dr ° 2 h` w Z a m :.. Kohler Fi Walnut St ,.; 7y Rd z Walnut St m v :Market-St N » S » Chestnut St ' Form MA!''10C" Win TOTAL"a ?ap��iPr m�M; appraisal software by a la mode,inc. 1-80C ALAMODF Plat Map Borrower N/A PrOperlY Address 16 Fargreen Rd City Camp Hill County Cumberland State PA Zi Code 17011 Lender Client James Pivonka l 54) 11 p N 1 '�i4 2,'✓W{tM �,4 � flTj;Y� C 6n� ;t,� rye^' � .� j 1 aq� � 10 q(66) (67) _ r3 '01,, 016 1 11 m ° fr321 �� Ac Form MARPLAT—"WinTOTAL°appraisal software by a la mode,Inc,—1.800-ALAMODE rn LAST WILL AND TESTAME' ,T OF r\3 C:) JOAN RITA MANUELLA,�) I.- M CD 1, JOAN RITA MANUELLA, of Camp Hill, Cumberland County, Pennsylvania, being of sound and disposing mind, memory, and understanding, do hereby make, publish, and declare this to be my Last Will and Testament and hereby revoke all other Wills and Codicils that I have made, including the Will dated March 28, 2007. FIRST: It is my wish, and I direct, that after,my death a funeral mass be held at St. Jude The Apostle Church, located at 2801 West 6" Street, Erie, Erie County, Pennsylvania; and that my body be buried in Erie, Erie County, Pennsylvania, at Calvary Cemetery, Section 8, Lot No. 13 alongside my deceased husband in Grave Site #9. SECOND: With respect to the real estate which I own at 16 Fargreen Road, Camp Hill, Cumberland County, Pennsylvania, I direct that my grandson, ERIC A. KOVAC, of Mechanicsburg, Pennsylvania, be given the option to purchase the property at fair market value, as evidenced by an independent appraisal, so long as he gives written notice of his intention to do so within sixty (60) days of the date of my death. If my grandson shall fail to give notice of his intention to keep the property within sixty (60) days of the date of my death or if, for any reason, the deed has not been delivered to him upon payment of the sum described here within one-hundred-eighty (180) days of my death, then the property may be sold at.public or private sale as my Executor sees fit and the proceeds distributed as set forth in paragraph FOURTH below. THIRD: I give and bequeath to the following individuals who shall survive me by thirty (30) days: A. Twenty-Five Thousand ($25,000) Dollars to each of my grandchildren: ERIC A. KOVAC; ANGELIQUE M. KOVAC, of Mechanicsburg, Pennsylvania; and HOPE JOANNA DEHNERT, of Middletown, Pennsylvania. B. Fifteen Thousand ($15,000) Dollars to my great-grandchild, BRAYAN PATRICK KOVAC, of Mechanicsburg, Pennsylvania. FOURTH: All the rest, residue, and remainder of my Estate, of whatever nature and wherever situate, I give, devise, and bequeath in two equal shares to my children, so long as they each shall survive me by thirty (30) days: DIANE E. KOVAC, of Mechanicsburg, Pennsylvania; and JAMES E. DEHNERT, of Middletown, Pennsylvania. Should either of my children fail to survive me by thirty (30) days, but be represented by children then living, these children shall take,per stirpes, the share to which my child would have been entitled if then living. FIFTH: Should any of my grandchildren or great-grandchild not have attained the age of thirty (30) years at the time of my death, I direct that my Estate as given to such grandchild or great-grandchild in paragraph THIRD, Parts A or B of this, my Last Will and Testament, be given to my Trustee, hereinafter named, in trust for the following uses and purposes and upon the following terms: A. The net income of the Trust shall be paid to and be applied for my grandchild's or great-grandchild's care, maintenance, education, or support at such times as my Trustee shall determine in his/her absolute discretion. Should the income from this Trust be insufficient to provide adequate care, maintenance, education, or support, my Trustee, in his/her sole discretion, may invade the principal for this purpose. B. I specifically direct that my Trustee shall not be required to segregate the shares held in Trust in some separate accounts prior to the termination of any of the Trusts created hereunder. Should the Trust, in the sole opinion of my Trustee, be or become too small to warrant continuing such fund in trust, or should its administration be or become impractical for any other reason, my Trustee, in his/her sole discretion, may deposit the trust monies in a savings account in a savings institution of the Trustee's choosing C. If the beneficiary of any of these trusts is the beneficiary of any life insurance policies, any pension plans, or other contracts, the proceeds of such policy, plan, or contract may be added to such trust at the sole discretion of my Trustee. Should my beneficiary be a minor at the time of my death, I direct that the proceeds of such policy, plan, or contract shall be added to such trust and administered in accordance with the terms of the Trust as set forth herein. D. The Trustee shall make distributions payable to the beneficiary as follows: 1) Ten Thousand ($10,000) Dollars when the beneficiary reaches the age of 25. 2) Ten Thousand ($10,000) Dollars when the beneficiary reaches the age of 28. E. Any of these Trusts shall terminate, and the Trustee shall pay the accumulated and undistributed principal and income then remaining in his/her hands at termination to my grandchild or great-grandchild when my grandchild or great-grandchild has attained the age of thirty (30) years. If my grandchild or great-grandchild dies prior to attaining the age of thirty (30) years, then the Trust shall terminate upon my grandchild's or great-grandchild's death and shall be distributed in accordance with Paragraph FOURTH, as if no trust had been created. SIXTH: All. interests of any beneficiary in the income or principal of this Estate, while undistributed and in the possession of my Executor and Trustee, even though vested and distributable, shall not be subject to attachment, execution or sequestration for any debt, contract, obligation or liability of any beneficiary and, furthermore, shall not be subject to pledge, assignment, conveyance, or anticipation. SEVENTH: All inheritance, estate, and succession taxes (including interest and any penalties thereon) payable by reason of my death shall be paid out of and be charged generally against the principal of my residuary estate, without apportionment or right of reimbursement from any person. In the event that a substantial portion, as determined in the sole and absolute judgment and discretion of my Executor, of the non-probate assets such as an annuity or mutual funds are directed to be paid to a beneficiary or beneficiaries, so that the taxes referred to herein would be paid out of the probate residue passing to the beneficiary or beneficiaries of this will (whether or not the same as the beneficiary or beneficiaries under the non-probate assets), my Executor, in the Executor's sole and absolute judgment and discretion, shall have the right to allocate the full or partial payment of the taxes to the beneficiary or beneficiaries of the non-probate assets. EIGHTH: In addition to all rights and powers conferred by law, I authorize and empower my Executor and Trustee and their successors, in their absolute discretion and without necessity of obtaining court approval: A. To retain any of the investments composing the principal of this trust in the form in which the same shall have been delivered to the Trustee whether or not the same be in the nature and type legal for the investment of trust funds under the laws of the Commonwealth of Pennsylvania, including the stock of any corporate fiduciary acting hereunder. B. To invest in all forms of property (including, but not by way of limitation, real estate, all types of stocks and bonds, and participations in common trust funds), without being confined to investments prescribed by statute, and to construct, add to, repair, or demolish (in whole or in part) any improvements. C. To buy investments at a premium or discount. D. To hold property unregistered or in the name of a nominee. E. To elect, appoint, and remove directors of any corporation, to act as a director and officer of any such corporation, and to give proxies, both ministerial and discretionary. F. To demand, receive, receipt for, sue for, and collect any and all rights, money, properties, or claims, and to compromise, settle, arbitrate, or abandon any claim or demand. G. To join any merger, consolidation, reorganization, voting trust plan, or any other concerted action of security holders and to delegate discretionary duties with respect thereto. H. To lend to, and buy from, my estate and to lend money to any person or persons upon such terms, but with adequate interest and security, as they may deem advisable for the best interests of the Trust or Estate. I. To borrow and to pledge real and personal property as security therefore. J. To sell at public or private sale for cash or credit or partly for each, to exchange, or to lease for any period of time, any real or personal property, and to give options for sales, exchanges, or leases. K. To allocate any property received or charge incurred to principal or income or partly to each, without being obliged to apply the usual rules of trust accounting. L. To exercise any option permitted by law which they believe to be advantageous from the viewpoint of overall tax reductions, including, without limitation of the foregoing, power and authority to claim administration or other expenses either as income tax deductions or inheritance or estate tax deductions, without regard to whether they were paid from principal or income and without requiring adjustments between principal and income for any resulting effect on income or estate taxes, and a deduction of such expenses for income tax purposes shall be given effect in computing the respective shares of all persons interested in my estate or the trusts set forth herein, even though the effect is to increase the share of one beneficiary or class of beneficiaries hereunder at the expense of another; and to make such adjustments, if any, between beneficiaries with respect thereto as they deem appropriate in view of the nature of the transaction and the amounts involved. M. To distribute in cash or in kind or partly in each. N. To employ agents, legal counsel, brokers, and assistants, and to pay their fees and expenses as they may deem necessary or advisable to carry out the provisions of this Will or any Trust. O. To prepare, execute and file tax returns of any type required by applicable law, including but not limited to filing a joint tax return with my surviving spouse, and to make all tax elections authorized by law. P. To divide any Trust created in this Will into two or more separate Trusts so that the inclusion ratio for purposes of the generation-skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or for any other reason. Q. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. R. To act freely under all or any of the powers by this agreement given to the Trustee or Executor, in all matters, after forming their judgment based upon all the circumstances of any particular situation as to the interest of this Trust or Estate and the beneficiary hereunder, without the necessity of obtaining the consent or permission of any person interested therein, or the consent or approval of any court, and notwithstanding that they may also be acting individually, or as trustee of other trusts, or as agent for other persons or corporations interested in the same matters, or may be interested in connection with the same matters as stockholder, director, or otherwise, provided, however, that they shall exercise such powers at all times in a fiduciary capacity primarily in the interest of the beneficiaries hereunder. The powers granted hereunder shall be exercisable with respect to all real and personal property, including, but not limited to, income and principal held for minors or disabled beneficiaries at any time held by the Trustee and shall continue in full force, even after the termination of any trust hereunder, until the actual distribution of all property. All powers, authorities and discretion granted here shall be in addition to those granted by law and shall be exercisable without leave of court. However, nothing herein shall be interpreted or construed to encourage, authorize, empower, or permit the Trustee or Executor to act or cause anyone to actin a manner contrary to or inconsistent with accepted standards of portfolio diversification and risk management. NINTH: I nominate, constitute, and appoint the following persons: A. JAMES D. PIVONKA, CPA, of Camp Hill, Pennsylvania, as Executor of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of JAMES D. PIVONKA, CPA to act for whatever reason in this capacity, then I nominate, constitute, and appoint my daughter, DIANE E. KOVAC, as Executrix of this, my Last Will and Testament. In the event of the renunciation, death, resignation, or inability of my daughter to act for whatever reason in this capacity, then I nominate, constitute, and appoint my son, JAMES E. DEHNERT, as Executor of this, my Last Will and Testament. B. My daughter, DIANE E. KOVAC as Trustee of the Trust described herein for ERIC A. KOVAC, ANGELIQUE M. KOVAC, and BRAYAN PATRICK KOVAC. 1 In the event of the renunciation, death, resignation or inability of my daughter, to act for whatever reason in this capacity, then I nominate, constitute, and appoint my son-in-law, PAUL V. KOVAC, as Trustee. C. My son, JAMES E. DEHNERT, as Trustee of the Trust described herein for HOPE JOANNA DEHNERT. In the event of the renunciation, death, resignation or inability of my son, to act for whatever reason in this capacity, then I nominate, constitute, and appoint my daughter-in-law, DENISE W. DEHNERT, of Middletown, Pennsylvania, as Trustee. I direct that no representative named above shall be required to post security for the faithful performance of his/her duties in any jurisdiction insofar as I am able by law to relieve him/her of such obligation. Any of my representatives shall be entitled to reasonable compensation for the performance of the duties set forth here. tit IN WITNESS WHEREOF, I have hereunto set my hand and seal this day of 11GGt�►be-r , 2013, on this, the ninth of nine typewritten pages. I have also signed the left-hand margin of the first eight of these pages for purposes of identification only. WAN RITA MANUELLA SIGNED, PUBLISHED, and DECLARED by the Testatrix, JOAN RITA MANUELLA, as her Last Will and Testament, in the presence of us, who at her request, in her presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ACKNOWLEDGMENT Commonwealth of Pennsylvania County of Cumberland I, JOAN RITA MANUELLA, Testatrix, whose name is signed to the attached instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. JOAN RITA MANUELLA Sworn or affirmed to and subscribed before me by JOAN RITA MANUELLA, the Testatrix, this � day of , 2013. COMMONWEALTH OF PENNSYLVANIA 4� Notarial Seal gotary Public Md"F.Nixon,Notary Pubik r Fairview Twp.,York County My Commission Expires Oct.24,2017 MEMBER,PENNSYLVANIA A55pCiATlON OF NOTAItI / AFFIDAVIT Commonwealth of Pennsylvania County of Cumberland We, Debra K. Wallet and De Ltl ke, c � , the witnesses whose names are signed to the attached instrument, being duly qualified according to law, depose and say that we were present and saw the Testatrix, JOAN RITA MANUELLA, sign and execute the instrument as her Last Will and Testament; that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as witnesses; and that, to the best of our knowledge, the Testatrix was at that time 18 years of age or older, of sound mind, and under no constraint or undue influence. Sworn or affirmed to and subscribed before me 1)Vy Z !� �'��'�'�� and Y �e'j 1-4 Pk S-1 -)A-VaA'6A) , witnesses, this day of ��=� �= L , 2013. COMMONWEALTH OF PENNSYLVANIA Notariai seal Michael F. Nixon,Notary Public Fairview TWP.,York County Notary Public My Commission Expires oct. 24, 2017 MEMBER,PENNSYLVANIA ASSOCIATION OF NOTARIES REGISTER OF WILLS CERTIFICATE OF CUMBERLAND COUNTY GRANT OF LETTERS PENNSYLVANIA ,I 'h _... No. 2014- 00491 PA No. 21- 14- 0491 '�. Estate Of: JOAN RITA MANUELLA (First,Middle,Lastl Late Of: EAST PENNSBORO TOWNSHIP - CUMBERLAND COUNTY Deceased Social Security No: WHEREAS, on the 20th day of May 2014 an instrument dated December 2nd 2013 was admitted to probate as .the last will of JOAN RITA MANUELLA (First,Middle,Lastl late of EAST PENNSBORO TOWNSHIP, CUMBERLAND County, who died on the 1st day of May 2014 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, LISA M. GRAYSON, ESQ. , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, . hereby certify that I have this day granted Letters TESTAMENTARY to: JAMES D PI VONKA who has duly qualified as EXECUTOR(RIX) and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURTHOUSE, CARLISLE, PENNSYL VA NIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 20th day of May 2014. C11,4 � Register of Wil L'�' a Deputy **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST)