Loading...
HomeMy WebLinkAbout04-28-15 Pennsylvania 1505618403 DEPARTMENT OF REVENIjfX(03-14) REV-150110 OFFICIAL USE ONLY Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN Harrisburg PA 17128-0601 RESIDENT DECEDENT 21 14 0792 ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 08 01 2014 12 03 1929 Decedent's Last Name Suffix Decedent's First Name MI SOBOLEWSKI ELOISE D (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return 11 2. Supplemental Return 3. Remainder Return(date of death prior to 12-13-82) 4. Agricultural Exemption(date of 5. Future Interest Compromise(date of E] 6. Federal Estate Tax Return Required death on or after 7-1-2012) death after 12-12-82) ❑X 7. Decedent Died Testate ❑ 8. Decedent Maintained a Living Trust 9. Total Number of Safe Deposit Boxes (Attach copy of will) (Attach copy of trust.) 10. Litigation Proceeds Received 11. Non-Probate Transferee Return 12. Deferral/Election of Spousal Trusts (Schedule F and G Assets Only) F] 13. Business Assets 14. Spouse is Sole Beneficiary (No trust involved) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ROBERT C SAIDIS (717 ) 243 6222 First Line of Address 26 W HIGH STREET Second Line of Address City or Post Office State ZIP Code CARLISLE PA 17013 Correspondent's email address: rsaidis(a�ssr-attorneys.com REGISTER OF WILLS USE ONLf Wti t� i✓T1 rT1 ,. REGISTER OF WILLS USE ONLY f7) DATE FILED MMDDYYYY d!1 ' r-• CV P C 1 fir} �• _� CJ DATE FIL,�kAI Ra -t1 �_�7x r'"" Cfl Q? Side 1 1111111111 fill 111111111111111111111111 IN 1505618403 1505618403 1505618411 REV-1500 IX Decedent's Social Security Number Decedent's Name: Sobolewski, Eloise D. RECAPITULATION 1. Real Estate(Schedule A)....................................................................................... 1. 180-,000 -00 2. Stocks and Bonds(Schedule B)............................................................................ 2. 3, Closely Held Corporation,Partnership or Sole-Proprletorship(Schedule C)......... 3. 4. Mortgages and Notes Receivable(Schedule D).................................................... 4. S. Cash.,Bank Deposits and Miscellaneous Personal Property(Schedule E).......... 5. 3,731-00 6. Jointly Owned Property(Schedule F) ❑ Separate Billing Requested............. 6. 49A06 -43 7. Inter-Vitus Transfers&Miscellaneous Noir-Probate Property (Schedule G) Separate Billing Requested............ 7. 12 19 0 4 -61 8. Total Gross Assets(total Lines 1 through7)........................................................ 8. 245-1642-04 9. Funeral Expenses and Administrative Costs(Schedule H).................................... 9. 17-,710. 31 10. Debts of Decedent,Mortgage Liabilities and Liens(Schedule 1)............................ 10. 4-,749-67 11. Total Deductions(total Lines 9 and 10)................................................................ 11. 2 2,4 6 0-18 12. Net Value of Estate(Line 8 minus Line 11).......................................................... 12. 223-,181-86 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. 223-,181 .86 TAX CALCULATION-SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or i transfers under Sec.9116 (a)(1.2)X.00 15. 11-00 16. Amount of Line 14 taxable at lineal rate X .045 2231181-86 16. 10 A43- 18 17. Amount of Line 14 taxable ? at sibling rate X.12 0.0 0 17. 18. Amount of Line 14 taxable at collateral rate X.15 0.013 18. 0 .00 s 19. TAX DUE................................................................................................................ 19. 10,0 4 3 18 N 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Under penalties.of perjury,I declare I have examined this retum,'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 person responsible for filing the return Is based on all Information of which preparer has any knowledge. SAIGNAT E OF PER RESPONSIBL FiLI RETUR Vyllliam Grant Sobolewski _x�E- I 's ADDRESS 186 Lon9street_Pjtf-q-,39ettysburg, PA 17325 SIGNATURE OF P.£f' REPRESENTATIVE RobertC.Saidis TE ADDRES5/ 26 W.High Streetl,!Carlisle(,PA IIIIII Side 2 1505618411 i5I1I�i�l VIII IIID IIID IIII IIII 1505 618 417. REV-1500 EX Page 3 File Number 21-14-0792 Decedent's Complete Address: DECEDENT'S NAME Solbolewski, Eloise D. STREET ADDRESS 19 San Juan Drive CITY STATE ZiP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due(Page 2, Line 19) (1) 10,043.18 2. Credits/Payments A. Prior Payments 2,171.13 B. Discount 114.27 Total Credits(A +B) (2) 2,285.40 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) 7,757.78 Make Check Payable to: REGISTER OF WILLS, AGENT. 7 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;......... ........... .......... ............................................. ❑ 1�1 b. retain the right to designate who shall use the property transferred or its income;_............................... ❑ 1�1 c. retain a reversionary interest;or........................... ................................................................................... ❑ [il d. receive the promise for life of either payments,benefits or care?............................................................ ❑ FAI 2. If death occurred after Dec. 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.......................................................................................................... ......... 3. Did decedent own an"in trust for" or payable upon death bank account or security at his or her death?....... ❑ 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 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 step-parent 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) SCHEDULE A pennsylvania REAL ESTATE DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0791 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 decedents interest if owned as tenant in common. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Real estate situate at 19 San Juan Drive, Mechanicsburg, PA-See attached appraisal 180,000.00 TOTAL(Also enter on Line 1, Recapitulation) 180,000.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule A(Rev. 12-12) Main File No.SANJUANDR19 Page-#71 Central Penn Appraisals, Inc. 24 W Main Street Shiremanstown,PA 17011 (717)737-4600 04/10/2015 W.Grant Sobolewski 186 Longstreet Dr Gettysburg, PA 17325 Re: Property: 19 San Juan Dr Mechanicsburg,PA 17055 Borrower: N/A File No.: SANJUANDR19. Opinion of Value:$ 180,000 Effective Date: 04/07/2015 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.U17)737-4600 FROM: INVOICE Bonnie Myers,Office Manager Central Penn Appraisals, Inc INVOICE NUMBER-.._� ......... 24 West Main Street SANJUANDR19 Shiremanstown, PA 17011 DATES Invoice pate: 04/10/2015 Telephone Number:717-737-4600 Fax Number: 717-737-9123 Due Date: 'REFERENCE TO: Internal Order#: Lender Case#: W. Grant Soboieski Client File#: 186 Longstreet Dr FHA/VA Case#: Gettysburg, PA 17325 Main File#onfarm: SANJUANDR19 E-Mail: Other File#on farm: Private Telephone Number: Fax Number: Federal Tax ID: 25-1733269 Alternate Number. Employer ID: Restricted Appraisal Report Lender: W.Grant Sobolewski Client: W.Grant Sobolewski Purchaser/Borrower: N/A Property Address: 19 San Juan Dr City: Mechanicsburg County: Cumberland State: PA Zip: 17055 Legal Description: Deed Book 00251, Page 00971, Lot 107J 'FEES AMOUNT Restricted Appraisal Reporf 400,00 SUBTOTAL 400.00 Main.File'No.SANJUANDR1 91 Pae#2 APPRAISAL OF REAL PROPERTY Ilk ,. r �, 3 - X f LOCATED. AT 1.9.San.Juan,Dr.: Mechanic9burg, PA 17055 '.. Deed Book 00251;,,Page 00971,•Lot 107J FOR W.Grant Sobolewski OPINION OF VALUE 180,000 AS OF 04/07/2015' Central Penn Appraisals,Inc.(717)737.4600 Main File No.SANJUANDRI g Pa a#3 RESTRICTED APPRAISAL REPORT Private File No.. SANJUANDR19 Property Address: 19 San Juan Dr City: Mechanicsbur State: PA Zip Code: 17055 H County: Cumberland Legal Description: Deed Book 00251 Page 00971 Lot 107J W w Assessor's Parcel#: 42-29-2454-080 Tax Year. 2014 R.E.Taxes:$3,587 Special Assessments:$0 Borrower d applicable): N/A Current Owner of Record: Sobolewski Robert E.&Eloise D. Occupant: ❑ Owner ❑ Tenant ®Vacant I❑ Manufactured Housing N Property Type: ® SFR 2-4 Family #of Units: 1 Ownership Restriction: ❑ ® None ❑ PUD ❑ Condo ❑ Coo Market Area Name: Mount Allen Heights Ma Reference: PA Atlas 78 C1 Census Tract: 0116.05 ❑ Hood Hazard The purpose of this appraisal is to develop an opinion of: Market Value as defined),or ❑ other type of value describe This report reflects the following value if not Current,see comments): Current the Inspection Date is the Effective Date ❑Retrospective El Prospective z A_pproaches developed forthis appraisal: ® Sales Comparison Approach ❑ Cost Approach ❑ Income Approach 0 Other. uJ Property Rights Appraised: ® Fee Simple ❑Leasehold ❑Leased Fee ❑Other describe z Intended Use: For Estate&Marketing Purposes. US Under USPAP Standards Rule 2-2(b),this is a Restricted Appraisal Report,and is intended only for the sole use of the named client.There are no other intended users.The Q client must clearly understand that thea raiser's opinions and conclusions may not be understood properly without additional information in thea raiser's work file. Client: W.Grant Sobolewski Address: 186 Longstreet Dr.Gettysburg, PA 17325 Appraiser John S. Boswell Address: 24 W Main Street,Shiremanstown, PA 17011 FEATURE SUBJECT COMPARABLE SALE#1 COMPARABLE SALE#2 COMPARABLE SALE#3 Address 19 San Juan Or 900 Bonny Ln 34 Kim Acres Dr 4 Pocono Dr Mechanicsburq, PA 17055 Mechanicsburg, PA 17055 Mechanicsburg, PA 17055 Mechanicsburg, PA 17055 Proximity to Subject 1.79 miles SW 0.23 miles NW 0.50 miles N Sale Price $ $ 175,000 $ 210,000 $ 189,000 Sale Price/GLA $ /s .ft.$ 168.92/s .ft. $ 172.13/s .ft. $ 166.08/s .ft. Data Sources Inspection MLS#10263273 MLS#10255874 MLS#10247042 Verification Sources Courthouse Online Courthouse Records Online Courthouse Records Online Courthouse Records Online VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + $Adjust. DESCRIPTION + $Adjust. DESCRIPTION + $Ad just. Sales or Financing Conv. Conv. FNA Concessions Seller Help -7 000 None Seller Help -8,355 Date of Salelrime 03/31/2015-30 10/17/2014-61 04/25/2014-69 Rights Appraised Fee Simple Fee Simple Fee Simple Fee Simple Location Average Average Average Average Site 0.42 ac 0.31 ac +11,1100 0.31 ac +1,100 0.34 ac +800 View Avera a Avera a Avera a Average Design(Style) Bi-Level Bi-Level Bi-Level Split-Level Quality of Construction Ave.-Brk/Alu/T111 Ave.-Brk/Vin I 0 Ave.-Brk/Vin I 0 Ave.-Vinyl +5,000 Age 46 45 48 51 Condition Avera a Good -10,000 Good -10,000 Good -10,000 Above Grade Total Bdrms I Baths Total Bdrms Baths Total Bdrms Baths Total Bdrms Baths Room Count 7 3 1 1.0 5 1 3 1 1.1 -2 000 5 3 1 1.1 -2,000 5 1 3 1 A 0 Gross Living Area 1,424 s .ft. 1,036 sq-ft- +9,700 1,220 sq-ft. +5,100 1 138 s .ft. +3,200 Basement&Finished Part Exposed Part Exposed Part Exposed Full Exposed 0 s Rooms Below Grade Rec Rm/Den/Bath Rec Rm/Den/Bath Rec Rm/Den/Bath Rec Rm/Den/Bath a Functional Utility Average Average Avera a Average w Heating/Cooling EBB/No CA EHP/CA -7,500 EBB/No CA OBBHW/No CA -3,5001 a Energy Efficient Items Typical for Area Typical for Area Typical for Area TvDical for Area Q Garage/Carpon 1 Gar. Integral 1 Gar. Integral 1 Gar. Integral 1 Gar.Attached -2 000 z O Porch/Patio/Deck Full Porch Porch +2,000 Patio +2,000 Patio +2,000 Covered Deck Patio&Deck 0 Patio&Deck 0 Covered Deck (L 1 Fireplace 1 Fireplace None +2 500 None +2,500 2 1 Fireplace/insert None +3,000 1 Fireplace/insert None +3,000 Q Shed&Fence None 0 Shed&Fence 2 Sheds 0 N In round Pool None 0 In round Pool -7,500 Enclosed Breezwa -4,500 LU Net Adjustment(Total) ❑ + ® $ -10 700 ❑ + $ -t3 800 ❑ + ® - $ -11,855 (n Adjusted Sale Price Net 6.1% Net 4.2% Net 6.3% of Comparables Gross 24.2%$ 164,300 Gross 14.4%$ 201 200 Gross 23.7%$ 177,145 Summary of Sales Comparison Approach It is noted that the Gross living Area for Comparable No. 1 is significantly less than that of the subject; however,the sales chosen are the best available. Other comparables analyzed would have required less desirable adjustments and were not used for that reason. Comp 2 is given the most weight in the final reconciliation of value as it is most similar to the subject in terms of location, design,appeal and amenities. All 3 comparables are located in the same township,school district,and market area as the subject. It is noted that Comparable Sale 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 sales. Comparables sales used are all closed sales. Appropriate adjustments have been made for all differences. Main File No.SANJUANDR1 91 Pae#4 Private RESTRICTED APPRAISAL REPORT File No.: SANJUANDR19 My research did X 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.. O 1st Prior Subject Sale/Transfer Analysis of sale/transfer history and/or any current agreement of sale/listing: The subject is not currently found in the w Date: 09/01/1973 local MLS. 5: Price: $43,500 w Source(s):Courthouse Online W 2nd Prior Subject Sale/Transfer Date: Price: Source(s): Subject Market Area and Marketability: The subject is located in Mt Allen Heights Upper Allen Township and The Mechanicsburg Area School District There are no foreseeable economic trends which might significantly influence market conditions in this area. The current mortgage Ymarket offers a wide variety of conventional loans with competitive rates. As a result the terms of financing have little, if any,impact on sales W prices If interest rates remain reasonable property values and marketability should be good. Current supply and demand are in balance. gMarketing time averages 90 days as per MLS statistics. Interest rates are ranging from 3-6%with 0-3 points typically being paid for origination or discount. Site Area: 0.42 ac Site View: Average Topography: Level-Slope to Road Drainage: Appears Adequate Zoning Classification: R-2 Description: Medium Density Residential Zoning Compliance: ® Legal ❑ Legal nonconforming(grandfathered) ❑ Illegal ❑ No zoning Highest&Best Use: ® Present use,or ❑ Other use(explain) W Actual Use as of Effective Date: Single Family Residence Use as appraised in this report: Same Opinion of Hi hest&Best Use: N/A FEMA S ec'I Flood Hazard Area ❑Yes ® No FEMA Flood Zone X FEMA Map# 42041 CO286E FEMA Map Date 03/16/2009 Site Comments: Site has average site improvements average landscaping and typical maintenance. The rear yard is enclosed with fencing. There are no apparent adverse easement encroachments or other adverse conditions on this site. I u) Improvements Comments: Hardwood flooring in the bedrooms;Whole house fan; Electric water heater;Wall mount ac&Ip heater in the family z room;Chair rail in the dining room Special note:The inground pool and yard shed are given no value in this report due to their condition. LU There is a mold problem developing in the basement level of the house. Overall the condition of the subject is classified as average. W O ix (L 21 Indicated Value by:Sales Comparison A roach$ 180,000 Indicated Value by:Cost Approach if developed)$ Indicated Value by:Income Approach if developed)$ Final Reconciliation This appraisal report has been prepared with the property in"as is"condition. 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 subject property was vacant at the time of inspection Although the subject property was vacant at the time of inspection the utilities were turned on and all mechanical equipment/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 market place. In view of the age of these p improvements the Cost Approach cannot be considered an accurate indicator of value. The Income Approach is inappropriate because few I— 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 :1 used as the final estimated value. z This appraisal is made ® "as is", [:1 subject to completion per plans and specifications on the basis of a Hypothetical Condition that the improvements have been p 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 L) the following required inspection based on the Extraordinary Assumption that the condition or deficiency does not require alteration or repair: a ❑ 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: $180,000 ,as of: 04/07/2015 , which is the effective date of this appraisal. 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 14 pages, including exhibits which are considered an integral part of the report. This appraisal report may not be w properly understood without reference to the information contained in the complete report. 2 Attached Exhibits: X ® Scope of Work ® Limiting Cond./Certifications ❑ Narrative Addendum ® Photograph Addenda ® Sketch Addendum ® Map Addenda El Additional Sales 1:1 Cost Addendum El Flood Addendum ElManuf.House Addendum a ❑ Hypothetical Conditions ❑ Extraordinary Assumptions Z Appraiser Certification ® Plat Map&Summary Pae ® Cover Letter&Invoice Client Contact: Client Name: W.Grant Sobolewski E-Mail: Address: 186 Longstreet Dr. Gettysburg, PA 17325 APPRAISER SUPERVISORY APPRAISER (if required) Main File No.SANJUANDR191 Pae#5 Private Assumptions, Limiting Conditions & Scope of Work Fileft: SANJUANDR19 Propeq Address: 19 San Juan Dr City: Mechanicsburg State: PA Zip Code: 17055 Client: W.Grant Sobolewski Address: 186 Longstreet Dr.GettysburgPA 17325 Appraiser. John S.Boswell Address: 24 W Main Street,Shiremanstown, PA 17011 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. —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 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 no 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 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. —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 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. Under USPAP Standards Rule 2-2(b),this is a Restricted Appraisal Report,and is intended only for the sole use of the named client.There are no other intended users.The client must clearly understand that the appraiser's opinions and conclusions may not be understood properly without additional information in the appraiser's work file. In developing this appraisal,the appraiser has incorporated only the Sales Comparison Approach. The appraiser has excluded the Cost and Income Approaches to Value,due to being inapplicable given the limited scope of the appraisal. The appraiser has determined that this appraisal process is not so limited that the results of the assignment are no longer credible,and the client agrees that the limited scope of analysis is appropriate given the intended use. Main File No.SANJUANDR1 91 Pae#6 Private Certifications FileNo.: SANJUANDR19 Property Address: 19 San Juan Dr GO: Mechanicsburg State: PA Zip Code: 17055 Client: W. Grant Sobolewski Address: 186 Longstreet Dr.Gettysburg, PA 17325 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. —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 Professional Appraisal Practice that were in effect at the time this report was prepared. —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), 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: Client Name: W.Grant Sobolewski E-Mail: Address: 186 Longstreet Dr. Gettysburg, PA 17325 _ APPRAICFR I CI IPFRVICr1RV APPRAICFR (if rarniiraril Main File No.SANJUANDR:19: Pa a#7 Subject Photo Page Borrower N/A Pro Address 19 San Juan Dr City Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client W.Grant Sobolewski Subject Front 19 San Juan Dr Sales Price Gross Living Area 1,424 j.N Total Rooms 7 Total Bedrooms 3 Total Bathrooms 1.0 Location Average View Average Site 0.42 ac Quality Ave.-Brk/Alu[TI I I Age 46 Subject Rear Subject Street iu�A ........... Main File No.SANJUANDRI9 Pae#$ Photograph Addendum Borrower N/A Propeg Address 19 San Juan Dr Ci Mechanicsburg County Cumberland State PA Zip Code 17055 Leader/Client W.Grant Sobolewski Street Side 1W ' - rt Y* Side Missing Aluminum Facia ell Main File No.SANJUANDR1 91 Pa=e#9 Photograph Addendum Borrower N/A f2p2q Address 19 San Juan Dr city Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client W. Grant Sobolewski j Foyer Living Room Dining Room .+ Xrrim lily Kitchen Level 1 Family Room Hall Bath a Bedroom Bedroom Bedroom Mai ll { t S Main File No.SANJUANDR191 Pae#10 Comparable Photo Page Borrower N/A PrortV Address 19 San Juan Dr city Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client W.Grant Sobolewski Comparable I 900 Bonny Ln Prox.to Subject 1.79 miles SW Sales Price 175,000 Gross Living Area 1,036 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1.1 Location Average View Average Site 0.31 ac 07 Quality Ave.-BrkNinyl �A "7 Age 45 _yY -4 X E4 Comparable 2 34 Kim Acres Dr Prox.to Subject 0.23 miles NW Sales Price 210,000 Gross Living Area 1,220 Total Rooms 5 Total Bedrooms 3 tit Total Bathrooms 1.1 Location Average View Average Site 0.31 ac Quality Ave.-BrkNinyl Age 48 �A Comparable 3 4 Pocono Dr Prox.to Subject 0.50 miles N Sales Price 189,000 Gross Living Area 1,138 Total Rooms 5 Total Bedrooms 3 Total Bathrooms 1.0 Location Averaoe Main File No.SANJUANDR1 91 Pae#11 Building Sketch Borrower N/A Propeq Address 19 San Juan Dr Ci Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client W.Grant Sobolewski 4' 12' Inground Swimming Pool i i Z i Family i Room Cov. Deck [64 Sq ft] i 32' Dining Bedroom Bedroom Kitchen Room v bo First Floor N [1424 Sq ft] V v L Living Bedroom Bath U) Room Foyer Porch 176 Sq ft 44' 12' 32' Utility & m Den Laundry Z 0 y Basement N c [896 Sq ft]tD obo N M FP � Bath 'm V) TOTAL Sketch by a la mode,inc. Area Calculations summary Aerial Ph6to / Plat Map Borrower • N%A` _;< Pro a .Address 10:$":Juan Dr . Ci MdcFiarncsbur Cout Cumberland State PA Zi Code 17.055 lender:/Client W.Grant SoboleWAi y R i w - •,t ,III � a l r.. w. r z .. i r, ? vs z :. 4 �, t r i A ti F T ,,. Main File No.SANJUANDR1 91 Pae#12 Location Map Borrower N/A Pro a AddreSS 19 San Juan Dr city Mechanicsburg County Cumberland State PA Zip Code 17055 Lender/Client W. Grant Sobolewski �Or a la mode, IrIG+ ark r wvtvo Rassmoyne Industrial Park m 1104 f •� ;; `h`�J- - nia_Tpke-.=a:-w ke pennsytvania�Tp C - tamberl�o�Pk,,, ¢ E,tiMi�+diTs9 Hill Rd Gate or Heaven Ceroete 15 Windi' ill Il is y5 /'MP 4 Helt W Rd !P9, aao 114 pt �� �txaoY Comparable Acres34 D r w 114 Nt�� Mechanicsburg, + ' 17055 1ltlll' Bowi-nansdale 1 ��SVu R� {� _ Yellow Cereerehk MssrehColege e s- ; a Granham Pade a,b tcr nom� o r r z rr'et to I-I r R ��utc3ltd + 1 � r + + 1 ii F Saf10n r'elrow wches Greek rr o Rev-1508 EX+(08-12) SCHEDULE E pennsylvania CASH, BANK DEPOSITS; & MISC. DEPARTMENT OFPERSONAL PROPERTY ) INHERITANCE TAXAXRETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 Include the proceeds of litigation and the dale 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 2011 Buick Century-See attached Kelly Blue Book Value 3,154.00 2 Erie Insurance-Refund of car insurance 257.00 3 Erie Insurance-Refund of home owners insurance 320.00 TOTAL(Also enter on Line 5, Recapitulation) 3,731.00 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group,Inc. Form PA-1500 Schedule E(Rev. 08-12) Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 If an asset was made joint within one year of the decedent's date of death,it must be reported on schedule G. SURVIVING JOINT TENANT(S)NAME ADDRESS RELATIONSHIP TO DECEDENT A. William Grant Sobolewski 186 Longstreet Drive Son Gettysburg, PA 17325 B. C. JOINTLY OWNED PROPERTY: DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DEGD'S DECEDVALUE OF ENT'S INTEREST NUMBER FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER.ATTACH DEED FOR VALUE OF ASSE INTEREST TENANT JOINT JOINTLY-HELD REAL ESTATE. 1 A 06/22/2011 Members 1st FCU Certificate of Deposit 1,518.48 50.000% 759.24 #33167-45-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 2 A 02/25/2011 Members 1st FCU Certificate of Deposit 20,145.32 50.000% 10,072.66 #33167-46-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 3 A 10/04/2010 Members 1st FCU Certificate of Deposit 3,942.65 50.000% 1,971.33 #33167-48-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 4 A 11/25/2011 Members 1st FCU Certificate of Deposit 3,400.88 50.000% 1,700.44 #33167-54-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 5 A 09/09/2009 Members 1st FCU Certificate of Deposit 25,486.39 50.000% 12,743.20 #33167-55-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 Total of Continuation Schedule 3ee attached page TOTAL(Also enter on Line 6, Recapitulation) 49,006.43 (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 F(Rev.01-10) Rev-1509 EX+(01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT continued . ._ _ . .., ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G. JOINTLY OWNED PROPERTY DESCRIPTION OF PROPERTY %OF DATE OF DEATH LETTER DATE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DECD'S ITEM FOR JOINT MADE NUMBER OR SIMILAR IDENTIFYING NUMBER,ATTACH DEED FOR DATE OF DEATH VALUE OF NUMBER TENANT JOINT JOINTLY-HELD REAL ESTATE. VALUEOFASSE7 INTEREST DECEDENT'S INTEREST 6 A 04/11/2011 Members 1st FCU Certificate of Deposit 22,610.80 50.000% 11,305.40 #33167-56-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 7 A 12/29/2010 Members 1st FCU Certificate of Deposit 3,812.89 50.000% 1,906.45 #33167-58-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 8 A 10/14/2010 Members 1st FCU Certificate of Deposit 7,293.74 50.000% 3,646.87 #33167-63-See attached letter from Members 1st Federal Credit Union dated March 13, 2015 9 A 09/04/2007 Members 1st FCU Checking Account#33167 1,660.92 50.000% 830.46 -11 -See attached letter from Members 1st Federal Credit Union dated March 13,2015 10 A 09/04/2007 Members 1st FCU Savings Account#33167 1,135.17 50.000% 567.59 -00-See attached letter from Members 1st Federal Credit Union dated March 13,2015 11 A 05/24/2013 Members 1st FCU Savings Account#33167 7,005.57 50.000% 3,502.79 -05-See attached letter from Members 1st Federal Credit Union dated March 13,2015 TOTAL(Also enter on Line 6, Recapitulation) 49,006.43 Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule F(Rev.01-10) A MAR 16 2015 MEMBERS 111 FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix 33167-00 Date Account Established 04/11/1983 Principal Balance at Date of Death $1,135.17 Accrued Interest to Date Of Death $0.00 Total Principal and Accrued Interest $1,135.17 Name of Joint Owner W- Grant Sobolewski Date Joint Added 09104/2007 INVESTMENT SAVINGS.ACCOUNT: Account Number/Suffix 33167-05 Date Account Established 05/24/2013 Principal Balance at Date of Death $7,006.57 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $7.006.57 Name of Joint Owner W. Grant Sobolewski Date Joint Added 05/24/2013 CHECKING ACCOUNT: Account Number/Suff ix 33167.11 Date Account Established 04/09/1986 Principal Balance at Date of Death $1,660.92 Accrued Interest to Date of Death $0.00 Total Principal and Accrued Interest $1,660.92 Name of Joint Owner W. Grant Sobolewski Date Joint Added 09104/2007 IRA CERTIFICATE: Account Number/Suffix 33167-18 Date Account Established 10/25/2011 Principal Balance at Date of Death $12,904.61 Accrued Interest to Date of Death $0.00, Total Principal and Accrued Interest $12,904.61 Name of Beneficiary W. Grant Sobolewski MEMBERS 1sT FEDERAL CREDIT UNION Tessa L Klugh Lending Insurance Support Specialist March 13, 2015 Estate of: ELOISE D SOBOLEWSKI Date of Death: 08101/2014 Social Security Number:401-32-6791 5000 Louise Drive - RO.Box 40 - Mechanksburg,Pennsylvania 17055 (800) 283-2328 www.memberslst.org 1-4 CERTIFICATE OF DEPOSIT: MEMBERS MERAL ME=UNION Account Number/Suffix 33167-45* 33167-46 Date Account Established 05/23/2012 02/2512011 Principal Balance at Date of Death $1,518.48 $20,145.32 Accrued Interest to Date of Death $0.00 $0.00 Total Principal and Accrued Interest $1,518.48 $20,145.32 Name of Joint Owner W. Grant Sobolewski W. Grant Sobolewski Date Joint Added 06/22/2011 02/2512011 *Rollover from CD 33167-53 opened 06/2212011. CERTIFICATE OF DEPOSIT: Account Number/Suffix 33167-48 33167-64 Date Account Established 10/04/2010 11/25/2011 Principal Balance at Date of Death $3,942.65 $3,400.88 Accrued Interest to Date of Death $0.00 $0.00 Total Principal and Accrued Interest $3,942.65 $3,400.88 Name of Joint Owner W. Grant Sobolewski W. Grant Sobolewski Date Joint Added 10/04/2010 11/25/2011 CERTIFICATE OF DEPOSIT: Account Number/Suffix 33167-55* 33167-56** Date Account Established 06/15/2012 07/13/2012 Principal Balance at Date of Death $25,486.39 $22,610.80 Accrued Interest to Date of Death $0.00 $0.00 Total Principal and Accrued Interest $25,486.39 $22,610.80 Name of Joint Owner W. Grant Sobolewski W. Grant Sobolewski Date Joint Added 09/0912009 04/11/2011 *Rollover from CD 33167749 opened 09/09/2009, "Rollover from CD 33167-:51 opened 04/11/2011. CERTIFICATE OF DEPOSIT. Account Number/Suffix 33167-68* 33167-63** Date Account Established '08/03/2012 01114/2012 Principal Balance at Date of Death $3,812.89 $7,293.74 Accrued Interest to Date of Death $0.00 $0.00 Total Principal and Accrued Interest $3,812.89 $7,293.74 Name of Joint Owner W Grant Sobolewski W. Grant Sobolewski Date Joint Added 12/29/2010 10/14/2010 *Rollover from CD 33167-62 opened 12129/2010. **Rollover from CD 33167-50 opened 10/14/2010. MEMBERS I sT FEDERAL CREDIT UNION Tessa L Klugh or Lending Insurance Support.Specialist March 13, 2015 Estate of: ELOISE D SO]BOLEWSKI Date of Death:0810112014 Social Security Number: 401-32-6791 5000 Louise Drive - P.O.Box 40 - Mechanicsburg,Pennsylvania 17055 - (800) 283-2328 - www.tnemberslst.org Rev-1510 EX+(08-09) SCHEDULE C pennsylvania INTER-VIVOS TRANSFERS AND DEPARTMENT OF REVENUE INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 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 PROPERTYINCDATE OF DEATH i4 OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFERSATfACH THEIR OPY of THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1 Members '1st Federal Credit Union IRA Certificate 12,904.61 12,904.61 #33167-18-See attached letter from Members 1st Federal Credit Union dated March 13,2015. Beneficiary is William Grant Sobolewski TOTAL(Also enter on Line 7, Recapitulation) 12,904.61 (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+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RESIDENT DECEDENT RETURN ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 Decedent's debts must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: Myers-Buhrig Funeral Home 8,584.32 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Street Address City State Zip Year(s)Commission Paid 2. Attorney's Fees Saidis, Sullivan & Rogers 3,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's,attach explanation) Claimant Street Address City State Zip RelationshiD of Claimant to Decedent 4. Probate Fees 410.50 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 5,215.49 See continuation schedule(s)attached TOTAL(Also enter on line 9, Recapitulation) 17,710.31 Copyright(c)2013 form software only The Lackner Group,Inc. Form PA-1500 Schedule H(Rev.08-13) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 ITEM NUMBER DESCRIPTION AMOUNT Other Administrative.Costs 1 Central Penn Appraisals Inc. -Appraisal of Real Estate 400.00 2 Cumberland Law Journal_Advertise Letters 75.00 3 Lawnscapes,Inc. 157.64 4 Lawnscapes,.lnc. 198.30 5 Lawnscapes,Inc. 163.24 6 Lawnscapes,lnc. 174.90 7 PPL Electric 222.00 8 PPL Electric 454.00 9 PPL Electric 222.00 10 PPL Electric 443.01 11 PPL Electric 208.22 12 PPL Electric 377.90 13 PPL Electric 252.53 14 Republic Services-Trash bill 45.45 15 Republic Services -Trash bill 45.45 16 Republic Services-Trash bill 45.45 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 Sobolewski, Eloise D. 21-14-0792 ITEM NUMBER DESCRIPTION AMOUNT 17 United Water 18.40 18 United Water 36.53 19 United Water 17.97 20 United Water 11.75 21 United Water 11.81 22 United Water 11.81 23 Upper AllenTownship-Sewer bill 112.00 24 Upper Allen'Township-Sewer bill 112.00 25 Valley Times-Star-Advertise letters 121.25 26 Verizon 354.08 27 Verizon 184.50 28 Verizon 184.50 29 Verizon 184.50 30 Verizon 184.65 31 Verizon 184.65 H-67 5,215.49 Copyright(c)2002 form software only The Lackner Group, Inc. Form PA-1,500 Schedule H(Rev.6-98) Rev-1512 EX+(12-12) SCHEDULE 1 pennsylvania DEBTS OF DECEDENT, DEPARTMENT OFMORTGAGE LIABILITIES AND LIENS RET INHERITANCE TAXAXRETURRNN RESIDENT DECEDENT ESTATE OF [FILE NUMBER Sobolewski, Eloise D. 21-14-0792 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 Dennis Zerbe,Treasurer-real estate taxes 1,774.31 2 Ethyl Cassel-house cleaning 75.00 3 Francisca J. Noy-caregiver 1,550.00 4 Francisca J. Noy-caregiver 30.00 5 Griswold Home Care 129.50 6 Lawnscapes,Inc. 280.42 7 Live-In Care•of PA, Inc. 350.00 8 PPL Electric 196.00 9 Republic Services -Trash bill 39.03 10 United Water 36.57 11 Upper Allen Township Sewer bill 112.00 12 Verizon 177.04 TOTAL(Also enter on Line 10, Recapitulation) 4,749.87 (If more space is needed,additional pages of the same size) Copyright(c)2012 form software only The Lackner Group, Inc. Form PA-1500 Schedule I(Rev. 12-12) REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Sobolewski, Eloise D. 21-14-0792 NAME AND ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S)RECEIVING PROPERTY DECEDENT (Words) ($$$) 0 Not List Trustee(sl ITAXABLE DISTRIBUTIONS [include outright spousal distributions,and transfers under Sec.9116(a)(1.2)) William Grant Sobolewski Son 100%residue of 186 Longstreet Drive estate Gettysburg, PA 17325 Total Enter dollar amounts for distributions shown above on lines 15 through 18 on Rev 1500 cover sheet,as appropriate. NON-TAXABLE DISTRIBUTIONS: II. A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN B.CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET Copyright(c)2010 form software only The Lackner Group, Inc. Form PA-1500 Schedule J(Rev.01-10) LAST WILL AND TESTAMENT OF ELOISE D. SOBOLEWSKI I, ELOISE D. SOBOLEWSKI, of Upper Allen Township, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. I direct my body be interred in my vault at Rolling Green Cemetery SECOND I give, devise and bequeath all the rest, residue and remainder of my estate to my son, WILLIAM GRANT SOBOLEWSKI, per stirpes . THIRD I direct that any and all inheritance, estate, and transfer SAIDIS taxes imposed upon my estate passing under this Will or 3HUFF,FLOWER & LINDSEY otherwise shall be paid out of the principal of my residuary AMRNEYS•AT-I AW ZG W. High Street Carlisle,PA estate. FOURTH In addition to the powers conferred by law, I authorize any personal representative acting under this instrument, in his absolute discretion: A. To retain in the form received, or to sell either at public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; C. To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which my estate or any trust may hold stocks, bonds or other securities; D. To sell, transfer, convey, mortgage., pledge, lease or exchange any property, real or personal, which at any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in his sole discretion, may deem wise, and to execute and deliver deeds of conveyance or SAIDIS transfer thereof; SNUFF,FLOWER & LINDSEY E. To make settlements and compromises on such terms as MORNEYS-04AW 26 W.High Street Carlisle,PA my personal representative in his sole discretion may deem wise without the necessity of obtaining any court approval thereof; 2 F. To make distribution hereunder either in cash or kind, as my personal representative in his discretion may deem wise. FIFTH I do hereby nominate, constitute and appoint my son, WILLIAM GRANT SOBOLEWSKI, to act as Executor of this my Last Will and Testament . SIXTH I direct that no personal representative,_ guardian, trustee or other fiduciary appointed under this instrument shall be required to give bond for the faithful performanceof their duties in any jurisdiction. IN WITNESS WHEREOF, I, ELOISE D. SOBOLEWSKI, have hereunto set my hand and seal to this my Last Will and Testament, consisting of three typewritten pages, the first two of which bear my signature in the margin for. identification, this C2 day of " L'L01. 20-!N-. ;JEIodis�eD. Sobolewski SAID.IS SHUFF,FLOWER & LINDSEY ATMRNEYS-AT-I AW 26 W. High Street Carlisle,AA 3 Signed, sealed, published and declared by the above-named ELOISE D. SOBOLEWSKI, Testatrix, as and for her Last Will and Testament in the presence of us, who have hereunto subscribed our names at her request as witnesses thereto, in the presence of said Testatrix an of each other. ADDRESS ADDRESS COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Eloise D. Sobolewski., Karim k1bd and ftrj's��ove r , the Testatrix and witnesses, respectively whose names are signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testatrix signed and executed the instrument as her Last Will and Testament and that she signed willingly and that executed as her free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testatrix signed the Will as witnesses and that to the best of their knowledge the Testatrix was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Eloise D. Sobolews ,Wi ess SAIDIS ,Witness SNUFF,FLOWER & LINDSEY Subscribed, sworn to and acknowledged before me by Eloise ATn)RNBYS•AT*LAW D. Sobolewski, the Testatrix, and subs r 'bed to and sworn or xs W.High Street Carlisle,PA affirmed to before me by 'Kc��.rr� ! . R/ and Witnesses, this 4? day of _ 2001 uo ssiwwo,AW / 1�0pZ'6Z 7eV4 satLun bWo8 01911, �juno'')PUtelaegwnvawso 9111'es ____--------- 011gnd�{Bagrls>amo� Notary Public 4