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Home My WebLink About01-0379 --I ,., /1 ~~uJ.~J if - 3 ~d / Estate of Esther A. Hays also known as PETITION FOR PROBATE and GRANT OF LETTERS No. J./- (!) 1-' 3 7 r To: Register of Wills for the J Deceased. County of Cumberland in the Social Security No. 211-22-6719 Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut ors in the last will of the above decedent, dated and codicil(s) dated May 11, named 1970 , - (state relevant circumstances, e.g. renunciation, death of executor, etc.) Oecendent was domiciled at death in Cumberland County, Pennsylvania, with her last family or principal residence at 29 South Spong Garden Street, CarlIsle, PA n013 (list street, number and muncipality) Decendent, then 81 years of age, died March 17,2001 , 19 at Carlisle, Cumberland County, Pennsylvania Except as follows, decedent did not marry, was not <;livorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in,PennsyJvania ~ /J 5' situated as follows: flJ;, ~r tff /~~ of I () () } C)oiJ , $ $ $ $ .;1 # .. YO ..- O. CJ 0 / WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters testamentary I (testamentary; administration c. La.; administration d. b.n.c. La.) theron. '..J '-J lO: 1) ~Z C..; ... o::~ "':lC t:'= ro'= -;;-C:: CJ~ ::l ~ ~ ;J) Vi ~~) Ro ert ays or on fIve CarlIsle, PAl 7013 ~~~ Marlene Kruger "'I 420 Fra !in Street Carlisle, ,PA 17013 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ') ..,., r :S~ COU NTY OF Cllmb~r1and J The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent pelitioner(s) will well and truly administer the estate according to law. Sworn lCi or aU3-ed and befoa;;; th.iS _' N- ..I j 2001 ~~~;U1,tJ. . /6"'j 2 3- F1 ~~~ dl r"'trJ Marlene Kruger __"_ ~~ v, ~. :::! ~ 2' ..., ~ ~ d-~ Y~...3-0/ No. 21-01-0379 Estate of ESTHER A. HAYS , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW APRIL 12 F92001 ,in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s)datedMay 11,1970 described therein be admitted to probate and filed of record as the last will of ESTHER A. HAYS and Letters Testamentary are hereby granted to Marlene Kruger and Robert Hays ~~~;U1,dtf.~,iJ,,/~ Register of Wills FEES Probate, Letters, Etc. ......... $ 235.00 Short Certificates(3 ) . . . . . . . . .. $ 9.00 ~ EXTRA .l?AGE .1. $ 3.00 JCP $ 5.00 TOTAL _ $ 252.00 Filed . AERIL .12". .2001. . .. . .. .. .. . .. .. . James D. Flower, Jr., Esquire #27742 ATTORNEY (Sup. Ct. I.D. No.) 26 West High Street, Carlisle, FA 17013 ADDRESS 717 -243-6222 PHONE CALLED MERL AT ATTORNEYS APRIL 12, 2001 10S)W'; RF\" 'li~l\ This is to certify that the information here given is correerly copied Fron: an original c~l~tit1cate of death du~~ tIled with me as Local Registrar. The original certificate will be forwarded to the State VItal Records Othce for permanent tIlmg. WARNING: It is illegal to duplicate this copy by photostat or photograph. No. ~ ..,".~i,,- m LL ~ Local Registrar I Fce telt this Leniflcarc. $2.00 p 7247852 MAR 2 1 2001 Date ,- l(J. HIOS. ,43 R..., 2187 COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH . PElPR'ffT IN RMAffENT \....~IN1( NAME OF DECEDENT If... M>OOle. Las) STATE "L[ NVMKR SOCIAL seCURITY NUMBER J.I . .... Cumber land DECEDENT'S USUAL OCCUMIOH <<:- _~ Iif";;"~ %'" '::;'3.:'i' . 11LC stal Finisher 1111. DECEDENT'S lAAll.INO AOOAESS (SIr.... Cily~. SIaM. Z'P Codel 29 S. Spring Garden St. Carlisle, PA 17013 s. 81 Yrs. COUNTY OF OEnH g::otvlO I. March 17,2001 White Ie. 10. lA_TA\. STATUS. Married N.\I'W u."ittd. Widowed. DMltced (Specoly! I.. Widowed SURVIVING SPOUSE (n 'NIle. ~ m.aoen nwne) ".. St... PA 00:t - ... in . -..? 17d.~ ::""==01 MOTHER'S NAlAE (FOIl. MoelClle. MOlden Sutrwr>el He.D _.__in '" FArMER'S NAlAE (Fir.. M_. LllSll la. Charles D. Wickard INfORMANT'S NAME (Type/Prinl) 2Oe.Marlene E. Kru er WETHOO OF DISPOSITION Bun.t []: C,_I.... D 17b. CUmberland Carlisle Cltyibc> 2001 Carlisle, Pa 17013 j lAANNER OF DEATH DATE OF INJURY (Mon.... Oev. _, TIME OF INJURY INJURY !iT WORK? DESCRIBE HOW INJURY OCCURRED. Natl.....' s- O o Homicide Pending 1......';g..1on o o o P~CE OF INJURY. Alllome.I.,:.'::;_. t..."'Y. 01l\c:. boiklIng. occ. ,Spec,,,,, 30e. _ONo l AccJdenC ') ~ Y.. 0 No ~- So.,.,. CoukS not be delenn.ned o 288. 2&b. aRTlFlER IC~eck aniy one, -CEA1'tFYtNC. PHYSIC'AN ~PtlySIC.a('l CP.fttfytog caus.e r:J dfoalh ~e" .lr"Olf'\er phys.coan h.as PH)nounced death ana cc:mpteted Item 23) To tht beat of "'Y knowted94'. de.,,, occurred due 10 fPt. cau,e(l) ,nd manne'.. st.ted. n, J ~ ~ () UI o o ~ < Z .PRONOUNCING AND CERTI'YING PHYStClAH (PtI~lCIn tx>r~ ;JIC>nOtJt"lClt\() oeath and CeodVWlg 10 cause 01 dealhl Ta Ih. beet of "'''1 kno~g". deal" occurred.' the time. dale, and plaee, and due to th. causeil) and manner as II.red.. ~ I~ \ I~ \ 10 I 31. DATE FILED (Mon"'. O.Y. ""'1 ~}I~ i)J / I 'MEDICAL EX...MINER/CORONER On the basil of e)(aminallon _"dlor investig.tion. in my opin1on, death occurred at the lime, d..e, and pllce. and due to the cause('I) and mann., .. ,t.,ed.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 310 3.. 1llast Will attb ffitstauunt OF ESTHER A. HAYS I, E-.STHER A. I-lAYS, of Carlisle, Cumberland County, Pennsylvania, ma~e, publish and declare this to be my Last Will and Testament, hereby revoking any and all former Wills by me at any time heretofore made. 1. I direct the payment of my just debts and funeral expenses as S00n after my death as will be convenient to my Executor hereinafter named. All the rest, residue and remainder of my estate I give, devise and beemea t h un t 0 my hus band, Edward A. Hays. '2 Shou lei oy husband, Edward A. Hays, f ai 1 t () survive fl1e, and P1Y son, Pandy, still be a minor and attending public school, then I give my entire estate to Tbe Commonvrealth National Bank, of Harrisburg, Pennsyl- vania, in trust, nevertheless, to invest and use the income for the care and supnnrt of my son, Randy, until he graduates from High School, paYlng the income "0 the guardian of the person herelnafter named. Following graduation, the income Bay be paid directly to Randy. Should the income he :i.ns\lfficierl"~ to provide for t he care and support of Randy unt i 1 he g~~duates fra~ High School, Trustee in its discretion may use prlncipal in addition to incor::e :for the purpose of the Trust. The Trust shall terminate upon Randy attaining the age of twenty- one and the nyinci;-)al shall be equally divided among I.JY children, herein- after nar:cd. 4. Should a guardian of the person be necessary for Randy, I a~)fJoiJli: ny son, I{obert Hays, to act as such guardian. 5. In the event my husband should predecease me and all of my cllildren be adults, then I direct that mv residuary estate be equally dlviderl among Tn;, children, l\Iarlene Kruger, r-Iarguerite Langley, ~jiarian Brnumawe J 1, I"(alph :lays, Rober t Hays and Randy flays. h. I na...rne, consti-tute and appoint my husband, Edward A. HayS, to be the Executor of this, my Last \\fill and Tes1:ament. Should he be unable - 1 J __ . , to a~t I anpoint Marlene Kruger and Robert Hays to be my Exe~utors. IN \vTTNESS \VHEREOF, I have hereunto set my hand and seal this 11th day of May, A.D. 1970. ~a/1'/ t{: /~_(SEI\L) Signed, sealed, published and declared by ESTHER A. HAYS, the above named Testatrix, as and for her Last Will and Testament, in the presence of us, who, in her presence, at her request and in the presence of each other have hereunto subscribed our names as wil:nesses. ~lvGl ~-kb i-f~u ;~~J , ~ '\, ! ' '{' (' I . ) /1 I l (. <- {C'l_'l. ( (/ , t-/dJJq;l L Ll j ..1. (l~ ~ ~ ') ,', - ..' -~,-_.._,,_. ," _.... -~.__..__.._,",---& . .~-._- 21-01-379 REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS codicil (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that present and saw the testat , sign the same and that signed as a witness at the request of testat_ in h presence and (in the presence of each other) (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this day of 19_ (Name) (Address) Register (Name) (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS James D. Flower ~oh) a subscriber hereto, }(~Ao) being duly qualified according to law, depose(s) and say(s) that he is familiar with the signature of Mildred R. Brenneman , ~~k ~xxxx)Of (one of the subscribing witnesses to) the will presented herewith and xadtotlx that he believes the signature on the will is in the handwriting of Mildred R~ Brenneman to the best of hi s knowledge and belief. Sworn to or affirmed and subscribed before me this II ~ day of t71';~ ]~."~2D~ (t 6. fvn:i~ Register ~~ b.~~ (Name) James D. Flower 26 Wp-sr High Street. Carlisle. PA (Address) 17013 (Name) (Address) ,... -.-.-.-........ J~ <I~3-ol 21-01-379 REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF SUBSCRIBING WITNESS JAMES D. FLOWER XotRCil IDcack)(a subscribing witness to the will presented herewith, X~ being duly qualified according to law, depose(s) and say(s) that he was present and saw Esther A. Hays the testat r i x t sign the same and that he signed as a witness at the request of testatri x in her presence andxoo.)(~~~x~kJO~M (in the presence of the other subscribing witness(es)). Sworn to or affirmed and subscribed before me this J .~ day of C2~; ~2001 'Inn () 1'. if ilL';" ~. . ('.n. :7iCdTo\.1J iliP4i , Register 26 lrzcl;7\:-:trL~~}~ ~ s D. F ower (Name) est Hiqh Street, Carlisle, PA 17013 (Address) (Name) (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS JAMES D. FLOWER, JR. ~ a subscriber hereto,)(BaCk) being duly qualified according to law, depose(s) and say(s) that he is familiar with the signature of Mi Idred R. Brenneman, ~Hi'tiI XdStiKXXXXXM){ (one of the subscribing witnesses to) the will presented herewith and agmlfil that he believes the signature on the will is in the handwriting of Mildred R. Brenneman to the best of hi R knowledge and belief Sworn to or affirmed and subscribed before ". ~. (JAM~ ~ dLaJJ; me this cfZ.eI? day of i ame s D. F lOVfNa"r, r . Or:~ .i"! .MIl 2001 V6 vJest High' Street, Carlisle, PA 17013 'rY)() (f ~ ~/-'-~ pl.-I I (J,Q JC.J-L-V.,~_'--('II~ (Address) Register (Name) (Address) .t CERTIFICATION OF NOTICE UNDER RULE 5.6(a} Name of Decedent: ESTHERA. HAYS Date of Death: March 17,2001 Estate No.: 21 - 01 - 0379 To the Register: I certify that notice of the beneficial interest estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on April 16, 2001. Name Address Marlene E. Kruger Marion G. Cone Ralph E. Hays Robert L. Hays Randy A. Hays Patricia A. Frownfelter Kathy Sue Langley Robert Langley Karen L. Lentz 420 Franklin Street, Carlisle, PA 17013 56 Ridge Drive, Shermansdale, PA 17090 31 South Spring Garden Street, Carlisle, PA 17013 111 Gordon Drive, Carlisle, PA 17013 403 "C" Street, Carlisle, PA 17013 63 Fairview Street, Carlisle, PA 17013 424 North Front Street, Wormleysburg, PA 17043 2078 Coolidge Way, Acworth, GA 30101 36 Valley Road, Newville, PA 17241 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: April 16, 2001 AlDIS, SHUFF, FLOWER & LINDSAY Name James D. Flower, Jr. Address 26 West High Street Carlisle, PA 17013 Telephone (717) 243-6222 Capacity: Personal Representative ~ Counsel for Personal Representative r~=~ i I i 1 1 I --'~-------:--~----:-------~~~.;;.;.;.;-:,;.,;;;,;,;~~~-..;:;.:.;;.---~-~-~-~-:-~---,;,..;..;.;..;;~~~~-~~~~~~~'- ~ --- ="- ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT,280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No.AA 496718 REV-1162 EX(11-96) RECEIVED FROM: I ACN ASSESSMENT CONTROL NUMBER AMOUNT =LOWER JAMES D JR 101 $6 .80(1.00 2 b L.JL:.~ " ~>l c;~4 ~-:; IT'T [; c- r, ~~ ~~... I S L_ t._. F"' r:- ~ ~') {) 1 ,.:::: FOLD HERE FOLD HERE -- ESTATE INFORMATION: FILE NUMBER i? ~_ '.' r.? (.~(, 1 _. (.1:3.7 r:/ ~.; S hi E.': 1 1 .--. f~ (~ ..-- (; ~l 1 C? NAME OF DECEDENT (LAST) :1('1 V~) Fr:, T HEh H (FIRST) (MI) DATE OF PAYMENT . ' ',,/y.... (-J ..... l:~{ ./ L ~i (:i I:) 1 ". '"iII' -:.. -: POSTMARK DATE i.> .i ~)(,t f'- ,~) tj~) (.1' " ... . ..,- iIf"; " $ ,~; ~ i3 ~<~";l () .' (',$.1.';) -: COUNTY 1~_- tJ tr'~ ~1 [~;.:~ L. ~~ ~\iL) TOTAL AMOUNT PAID REMARKS 1.U~jf.:::';'-' H...~Y~3 r:: [. r4 ;-1 L. ~~~ D RECEIVED BY ~ DATE OF DEATH ~'....' I'? /-L:'(JC.~ 1 F' ~ \] t.J E .. " J F{ E S D U I PC: ~ "'1 ?~ F: \{ //'Y /';:'-n~~ # CHi:: c: r'" it 1 001' SEAL REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT FLOWER JAMES D JR 26 WEST HIGH STREET CARLISLE, PA 17013 -------- fold EST A TE INFORMATION: SSN: 211-22-6719 FILE NUMBER: 21 - 2001 - 0379 DECEDENT NAME: HAYS ESTHER A DATE OF PAYMENT: 12/20/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 03/17/2001 NO. CD 000669 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $818.72 I I I I I I I I TOTAL AMOUNT PAID: $818.72 REMARKS: MARLENE KRUGER C/O JAMES D FLOWER JR ESQ CHECK#1033 SEAL INITIALS: VZ RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS . *' COMMONWEALTH OF PENNSYLVANIA . DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 FILE NUMBER 21 - 01 INHERITANCE TAX RETURN RESIDENT DECEDENT 03 79 NUMBER COUNTY CODe YEAR ..- Z u.J o u.J () u.J o DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAl) HAYS, ESTHER A. DATE OF DEATH MM-DO-YEAR) SOCIAL SECURITY NUMBER 211 22 - 6719 DATE OF BIRTH (MM-DD.YEAR) 03/17/01 06/06/19 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (lAST, FIRST AND MIDDLE INITIAL) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER /A UJ I- <:P~ - w-u :I:~O ur.:...l a. 10 a. 0( ~ 1. Original Return o 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) D 9. litigation Proceeds Received o 2. Supplemental Return o 4a. Future Interest Compromise (dale of death after 12.\2-82) D 7. Decedent Maintained a living Trust attach a copy ofTrust) D to. Spousal Poverty Credit (date 01 death between 12.31.91 and 1.1.95) o 3. Remainder Return (date d death pciOlIO 12.1~2) o 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) attach Sch 00 THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO NAME COMPLETE MAILING ADDRESS James D. Flower, Jr.. S~rJi::~h~ff,lifi6wer & Lindsay TELEPHONE NUMBER 717-243-6222 26 West Hi h Street, Carlisle, PA 17013 "" z UI o z o !l. rJJ W ex: ex: o o 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole.Proprietorship 4. Mortgages & Notes Receivable (Schedule 0) z o l- e:{ .....I :J r- a. <{ u W Il 5. Cash, Bank Deposits & Miscellaneous Personal Property (SChedule E) (1) 31,000.00 -" (2) 0 (3) 0 (4) 0 (5) 160,814.67 (6) 0 (7) 0 (8) 191,814.67 (9) 28,447.25 (to) 6,831.67 (11) 35.278.92 (12) 156,535.75 (13) 0.00 (14) 156,535.75 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (SChedule J) 6 Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter.Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) 10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule 1) 11 Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (line 8 minus line 11) 14. Net Value Subject to Tax (Line' 2 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. or transfers under Sec. 9116 (a)(I.2) x.O_ (15) 16. Amounl of Line' 4 taxable allineal rate 156,535.75 x.O 4.s-= (16) 7,044.11 17. Amount of line 14 taxable at Sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x ,15 (18) 19. Tax Due (19) 7,044.11 z o I- < I- ::> a. ~ o () >< < I- 20 ~ CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSW R ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < ~ecedel1t's Complete Address: ~T~ET~~ESS 2 out pnng Garden Street CITY Carlisle I STATE PA I ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 7,044.11 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6,800.00 C. Discount 357.88 Total Credits (At B t C ) (2) 7,157.88 3. InteresUPenalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D t E ) (3) 4. If Line 2 is greater than Line 1 t Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line I + line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due, (5A) 0.00 113.77 0.00 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (513) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1 . Did decedent make a transfer and: Yes a. retain the use or income of the property transferred; - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - . D b. retain the right to designate who shall use the property transferred or its income; - - - - - - - - - - - - - - - - D c. retain a reversionary interest; or _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D d. receive the promise for life of either payments, benefits or care? - _ - _ - _ - _ - _ - _ - _ _ _ - _ - _ - _ - _ - D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - B 3. Did decedent own an "in trust for"ciayable 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? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ D No 181 181 ~ 181 181 181 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of pre parer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ml1A~ !Y. ~ ADDRESS 420 Franklin Street, carliSI~, PA ~~013 \~NATURE OF PREPAREIt_OTHEB.TH. AN REPRESENTAr\V.E ' .- ~i/vt-4....(.~.'S' 1)1 C-:-l.kr L'u..c,-,"- \ ADD ESS 26 Vi est High Street, Carlisle, P A 17013\ DATE June G, , 2002 DATE June , ,2002 For dates of death on or after July 1, 1994 and Before January 1, 1995. the tax rate imposed on the net value of transfers to or to the use of the surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (I)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P .5. ~9116 (a) (1.1) (ii)l. 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent. or a stepparent of the child is 0% [72 RS. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. S9116(1.2) [72 RS. s9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .5. s9116(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.1S02FX 0 (1.1; (1) _~_ ..~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER HAYS, ESTHER A. 21-01-0379 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller. neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorshio must be disclosed on Schedule F. ITEM NUMBER I. DESCRIPTION Home located at 29 South Spring Garden Street, Carlisle, Cumberland County, Pennsylvania. Appraised Value. See attached Appraisal of Diversified Appraisal Services, Inc. VALUE AT DATE OF DEATH $ 31,000.00 ..., TOTAL (Also enter on line 1, Recapitulation) s 31,000.00 (If more space is needed, insert additional sheets of the same size) """""'['''"'~ ~ "'~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER 21-01-0379 ESTATE OF HAYS, ESTHER A.. Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. DESCRIPTION Checking Account No. 182-452-5826, Mellon Bank. See attached letter VALUE AT DATE OF DEATH $ 13,036.93 Savings Account No. 00355-238213, Mellon Bank. See attached letter 2,972.97 Interest accrued to date of death 3.18 Money Market Account No. 885-000-8502, Mellon Bank. See attached letter 26,677.05 Interest accrued to date of death 17.42 Certificate of Deposit No. 00642986, Mellon Bank. See attached letter 15,000.00 Interest accrued to date of death 27.00 Certificate of Deposit No. 19-A20958-C 10,000.00 Interest accrued to date of death 8.63 Certificate of Deposit No. 180-0011 87-C, Mellon Bank. See attached letter 10,000.00 Interest accrued to date of death 29.37 Certificate of Deposit No. 180-001562-C, Mellon Bank. See attached letter 30,000.00 Interest accrued to date of death 71.47 Certificate of Deposit No. 190-070622-(, Mellon Banle See attached letter 10,000.00 Interest Accrued to date of death 22.42 Kemper U. S. Government IRA Account No. 18-9334473203-8. See attached letter 9,367.19 Zurich Money Market Fund, Account No. 6-10377236-1. See attached letter 19,021.69 1984 Chevrolet Sedan, actual sale price 1,000.00 Brockie Health Care, reimbursement 125.01 AARP Insurance Claim 1,680.00 New England Financial, Employee benefits for hospital stay 933.55 Nationwide Insurance, Auto insurance refund ... 232.70 Proceeds from public sale of personal property 3,782.00 Rowe's Auction Service, personal property as per attached appraisal 908.00 TOTAL (Also enter on line 5, Recapitulation) $ CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE E - CONTINUED CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTHER A. HAYS FilE NUMBER 21-01-0379 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 18. IRS, federal tax refund $ 5.00 19. AARP, hospital insurance refund 20.00 20. T ax Relief Refu nd 124.30 21. Homeowners insurance property damage to household contents 1,918.62 22. Medical Insurance Reimbursement 712.50 23. Mellon Bank, refund of federal withholding 22.25 24. Mellon Bank, refund service charges 47.00 25. County/Township Real Estate Tax Proration 6.73 26. School Real Estate Tax Proration 244.43 27. Reimbursement from secondary medical insurance 660.06 28. Reimbursement from secondary medical insurance 481.60 29. Income Tax Refund 155.00 ... TOTAL $ 160,814.67 .,,,,, 'EX.,,.,,,,,, '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HAYS, ESTHER A. FILE NUMBER 21-01-0379 Debts of decedent must be reported on Schedule 1. ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Hoffman-Roth Funeral Home, Inc., funeral S 7,312.50 168.75 Carlisle Brethren In Christ Church Kitchen Committee, funeral luncheon 2. 3. ADMINISTRATIVE COSTS: Personal Representative s Commissions Name of Personal Representative (s) Marlene Kruger Social Security Number(s) I EIN Number of Personal Representative(s) Street Address 420 Franklin Street City Carlisle, P A 17013 State Year(s) Commission Paid: 2002 Attorney Fees !Saidis, Shuff, Flower & Lindsay Family Exemption: (if decedents address is not the same as claimant s, attach explanation) Claimant n1a Robert Hays 4,336.30 4,336.30 B. 1. 111 Gordon Drive Zip Carlisle, P A 17013 I 8,672.59 Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant s Fees 6. Tax Return Preparers Fees Register of Wills, Letters Testamentary 252.00 7. Cumberland Law Journal, advertising Estate Notice 75.00 The Sentinel, advertising Estate Notice 93.83 Transfer Tax on real estate sale 190.00 Charles Kruger, reimbursement for miscellaneous expenses 516.48 ., 15.00 Register of Wills, Filing Inheritance Tax Return TOTAL (Also enter on line 9, Recapitulation) $ CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE H - CONTINUED FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF ESTHER A. HAYS FILE NUMBER 21-01-0379 ITEM NUMBER DESCRIPTION AMOUNT 1. Rowe's Auction Service, commission for public sale $ 2,035.50 190.00 2, Transfer tax on sale of real estate 3 Diversified Appraisal Services, Inc., real estate appraisal 250.00 4 Register of Wills, short certificate 3.00 TOTAL $ 28,447.25 . "".,",,,.,,.,,,.,. COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS HAYS, ESTHER 1. 21-01-0379 ESTATE OF FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Group Tax & Payroll, tax preparation 2. PA Department of Revenue, 2000 Pennsylvania Taxes 3. Borough of Carlisle, water/sewer 4. Nationwide Insurance, auto insurance premium 5. P. P. & L. Co., account 6. Blue Mountain Anesthesia, account 7. Belvedere Medical Corporation, account 8. Carlisle Imaging Associates, account 9. Brockie Pharmatech,account 10. Church of God Home, account for February and March 11. Belvedere Medical Corporation, account 12. P. P. & L. Co., account 13. Borough of Carlisle, water/sewer 14. RWC Corporation, account 15. Caring Orthotics, account 16. Moffit, Pease & Lim Associates, account 17. Carlisle Pathology Associates, account 18 Carlisle Hospital, account 19. Carlisle Digestive Disease Associates, account 20. Belvedere Medical Corporation, account 21. Church of God, glucose test .. 22. P. P. & L. Co. , account 23. Darlene Moyer, Tax Collector, school real estate taxes TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) AMOUNT $ 60.00 59.00 13.49 269.80 24.25 65.09 115.58 85.15 48.77 2,890.50 104.81 44.42 13.49 46.78 303.93 68.09 37.82 136.98 20.16 467.15 3.64 12.32 462.28 $ CONTINUED SCHEDULE I - CONTINUED PAGE 2 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTHER A. HAYS FILE NUMBER 21-01-0379 ESTATE OF ITEM NUMBER 40. P. P. & L., Co., account ... AMOUNT $ 10.97 16.62 26.60 19.21 31.80 27.11 20.30 13.49 31.42 600.00 63.00 11.11 13.49 15.58 15.80 13.49 32.72 13.49 DESCRIPTION 24. Carlisle Imaging Associates, account 25. Moffit, Pease & Lirn, account 26. P. P. & L. Co., account 27. Tax withholding adjustment debt 28. Kruger's Rental Services, water vac 29. Borough of Carlisle, water bill for July and August 30. P. P. & L. Co., account 31. Borough of Carlisle, water bill for September 32. Mellon Bank, account analysis fee 33. Dave Sheibley, trash removal 34. Jamie Hays, plumbing repairs 35. P. P. & L. Co., account 36. Borough of Carlisle, water/sewer account 37. Mellon Bank, account analysis fee 38. P. P. & L. Co., account 39. Borough of Carlisle, water/sewer account 41. Borough of Carlisle, water/sewer account TOTAL CONTINUED SCHEDULE I - CONTINUED PAGE 3 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTATE OF FILE NUMBER ESTHER A. HAYS 21-01-0379 ITEM NUMBER DESCRIPTION AMOUNT 43. Tuckey Restoration, insurance deductible $ 193.54 250.00 42. Northeastern Supply, toilet and faucet 44. P. P. & L. Co., final reading 21.45 45. Borough of Carlisle, final water/sewer bill 36.98 ~ TOTAL $ 6,831.67 REV.l513EX. (1'i7) (1)~. . . "'~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Marlene C. Kruger Daughter 1/6 residuary estate 420 Franklin Street Carlisle, P A 17013 lPatricia A. Frownfelter Granddaughter 1/24 residuary estate 63 F airview Street Carlisle, P A 17013 Kathy Sue Langley Granddaughter 1/24 residuary estate 424 North Front Street W ormleysburg, P A 17043 Robert Langley Grandson 1/24 residuary estate 2078 Coolidge Way Acworth, GA 30101 :Karen Pentz Granddaughter 1/24 residuary estate 36 Valley Road Newville, P A 17241 CONTINUED ON ATTACHED SHEET ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET 11. NON- TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. None 8. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. None ~ TOTAL OF PART 11 . ENTER TOTAL NON.TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (if more space is needed. insert additional sheets of the same size) SCHEDULE J - CONTINUED BENEFICIARIES ESTATE OF FILE NUMBER ESTHER A. HAYS 21-01-0379 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE 6. Marion G. Cone 56 Ridge Drive Shermansdale, PA 17090 Daughter 1/6 residuary estate 7. Ralph E. Hays 31 South Spring Garden Street Carlisle, P A 17013 Son 1/6 residuary estate 8. Robert L. Hays 111 Gordon Drive Carlisle, PA 17013 Son 1/6 residuary estate 9. Randy A. Hays 403 "C" Street Carlisle, PA 17013 Son 1/6 residuary estate ., APPRAISAL REPORT OF A SINGLE-FAMILY DWELLING LOCATED AT 27 S. SPRING GARDEN STREET CARLISLE, PENNSYLVANIA PREPARED FOR THE ESTATE OF ESTHER A. HAYS \ \ AS OF MARCH 17, 2001 " ~.> BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES EAST mGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 ... SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 29 S. Spring Garden Street Carlisle, Pennsylvania TAX PARCEL NUMBER:' 03-21-0318-080 IMPROVEMENTS: A single-family dwelling. PROPERTY RIGHTS: Fee simple interest. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the . subject's area, an inspection of the subject property, an estimation of the property's highest and best use, . consideration of all three . approaches to value, and the application of those relevant to the valuation of the' subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: As of March 17,2001. fITGHEST AND BEST USE: Use as a single-family residence. COST APPROACH: $43,000 . SALES APPROACH: $31,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $31,000 ~ 2 APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF ESTHER A. .HAYS the undersigned personally inspected the following described property: All that certain piece or parcel of land situate in the Borough of Carlisle, Cumberland . County, Pennsylvania, bounded and described as follows: On the North by property formerly of Charles Veto; on the East by the right of way of the G&H Railway Company; on the South by property now or formerly of Albert Cornman and on the West by Spring Garden Street, having a distance of20 feet in front on the said Street and extending in depth a distance of 112 feet, the southern line hereof running through the center of the partition wall between the property herein described and that adjoining on the South and the Northern line hereof running through the center of the partition wall between the property . herein described and that adjoining on the North; the property herein described being improved with the Southern half of a double two story frame house known and designated as No. 29 Spring Garden Street, Carlisle, Pa. I I I I I l~ \ To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of March ,17, 2001 is: .THIRTY-ONE THOUSAND DOLLARS $31,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. ;(~ Larry E. Foote Certified General Appraiser GA-000014-L 1> 3 I I \ ~' PURPOSE OF THE APPRAISAL The purpose of this appraisal is to estimate the Market Value of the subject property as of March 17,2001. Market Value, as detIDed by the courts, is the most probable price estimated in terms of money which a property will bring if exposed. for sale in the open market, allowing a reasonable time finding a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which. a willing seller would sell and a willing buyer would buy, neither being under abnormal pressure. . EaGHEST Al{D BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous use to which the property is adapted and needed, or likely to be in deman<L in the reasonable near future. . However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility~ are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and after seeing the site, neighborhoo<L and area, it is my opinion that the present use of the subject is its Highest and Best Use. 4 1~': <, - ." : ~.:.~:. ..;~' . SITE DATA , . -.. ADDRESS: 29 S. Spring Garden Street BOROUGH: Carlisle COUNTY: Cumberland ST ATE: Pennsylvania LOT SIZE: 20' x 112' SEWERS: Public utility. WATER: Public utility. ELECTRICITY: PP&L LANDSCAPING: Typical for the area, with a sodded rear lawn. DETRIMENTAL INFLUENCES I I , \ There are commercial land uses in front of and behind the subject property, as well as an apartment complex across the street. DESCRIPTION OF IMPROVEMENTS GENERAL DESCRIPTION: Two-story detached single-family dwelling containing approximately 1, 148 square feet of gross living area above grade. CONDITION: Exterior: Average Interior: Fair ROOMS: First Floor: Living roorn, dining room and kitchen. Second Floor: Two bedrooms, bathroom and an unheated storage room. Basement: Two-thirds basement with dirt floor. :.'} . ~ 5 EXTERIOR: Foundation: Walls: Sash: Gutters: Roof. Storm units: Stone Aluminum siding. Wood-framed, double-hung. Galvanized steel and painted aluminum. Metal Combination throughout. . INTERIOR, PRINCIPAL ROOMS: Flooring: Walls: Ceilings: Trim: Hardwood and carpet. Plaster and wood paneling. Plaster and acoustical tile blocks. Wood, painted or stained and varnished. KITCHEN: Cabinets: Counters: Walls: Flooring: Sink: Metal and natural finished wood. None Vmyl and wallpaper over plaster. Vinyl Double-bowl, stainless steel. Flooring: V myl Walls: Vinyl and painted plaster. Bathtub: . Built-in, with shower. Lavatory: Vanity Water closet: Two-piece. . Medicine cabinet: Wall-mounted. BATHROOM: CONSTRUCTION: Joists: Beams: Columns: Plumbing: Wood Wood Steel Iron and copper. HEATING: Oil-fired forced hot air. HOT WATER: Electric, 52-gallon. ELECTRIC: 60-ampere fuzebox system with some knob-and-tube wiring. OTHER: There is a small wooden storage building located at the rear of the site. GENERAL CONDITION: The improvements are considered to be in average condition on the exterior and fair condition on the exterior, with severely cracked walls and ceilings on the second floor. The interior walls and ceilings are in need of repair and painting. The edges of the roofing material is deteriorated. The mechanical systems appear to be adequate and functioning properly. .... 6 THE COST APPROACH The Cost Approach to value is based on the principle of substitution, which proposes . that an informed buyer will pay no more than the cost of providing a substitute property with similar utility. . In estimating the cost of providing a substitute, the following functionS are complet~. The cost of the improvements, as if new, is estimated. Loss of value due to physical' deterioration, functional obsolescence and external depreciation, if applicable, is de~ucted to represent the cost of a substitute depreciated. The land and the value of depreciated site . improvements is added to obtain a value indication of the real estate. . The cost new of the improvements was estimated using information from Marshall Valuation Service, adjusted to the local area and verified with local. contractors. Dwelling: 1,148 sq. ft. @ $42.85 = Basement: 448 sq. ft. @ $10.53 = Storage building Total Estimated Cost New: Depreciation: Depreciated Cost of Improvements: Misc. Site Improvements "as is": Estimated Site Value: $49,192 4,717 480 $54)89 -27.195 $27,194 1,000 15.000 Indicated Value by Cost Approach: $43,194 Rounded to: $43,000 .. 7 SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. . Consideration was given and adjustments were made on each comparable sale as to . time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: ,SALE NO. 1: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO.2: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO.3: Location: Date of Sale: Sale Price: Size: Unit Price: 159 S.Bedford Street, Carlisle. November 24,2000. $30,000 1,268 square feet. $23.66 per square foot. 141 E. North Street, Carlisle. December 20,2000. $35,000 1,568 square fect. $22.32 per square foot. 513 S. Pitt Street, Carlisle. July 31, 2001. $36,250 1,280 square feet. $28.32 per square foot. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the subject property by the Sales Com}}arison Approach is $31,000. 8 " II SALES COMPARISON ANALYSIS I ITEM SUBJECT CO:MPARABLE #1 CO?v1PARABLE #2 COMPARABLE #3 29 S. Spring Garden 159 S. Bedford S1reet 141 E. North Street 513 S. Pitt StRet Address Carlisle Carlisle Carlisle Carlisle Proximity to Subject - 3 blocks S blocks 8 blocks Sale Price N.A ~ ~ ~ Price / Sq. Ft GLA N.A $23.66 . S22.32 S28.32 Data Source Inspection Courthouse & Central Penn MLS Courthouse & Central Penn MLS Courthouse & Central Penn MLS ADJUSTMENTS DESCRIPTION DESCRIPTION S Adjust DESCRIPTION S Adjust. DESCRIPTION S Adjust Sales or Financing - Concessions None None None Date of Sale I Time As of3-17~1 1l.24-00 12.20.00 7.31-01 Location Fair Similar Similar Similar Site / View 20' x 112' 37' x 60' 24' X 118' 19' x 110' Design and Appeal 2-sty. semi-attached Similar Similar Similar Coostroction Aluminum siding Similar Similar Wood and vinyl Age 10 1 years 100+ years 100+ years 100+ years Condition Fair Similar Similar Similar Above Grade Tot. Bed. Bath Tot. I Bed. Bath Tot. I Bed. I Bath Tot. Bed. Bath Room Count 6 2 I 1 6 I 3 1 6 I 3 1 7 4 1 .2,000 Gross Living Area. 1,148 square feet 1,268 square feet -1,200 . 1,568 square feet 4,200 1,280 square feet .1,300 Basement &Finished Two-thirds basement Rooms Below Grade with dirt floor. Similar S imiIar Similar Functional Utilitv Av~e Similar Similar Similar H~/ Coo~ Oil-fired FHA Gas hot water Oil-fired FHA Oil-fired FHA Garage / Caroort None Similar Similar Similar Porches, Patios Storage building. ~eu:. . None +500 None +500 None +500 Special Energy Typical for the Efficient Items re~on. Similar Similar Similar FireoIaCe(S) None Similar Similar Similar Other (e. g. kitchen equip., remodeling) Built-ins. Similar Similar Similar Net Adi. (total) -700 ~ -3,700 ~m~1 HI -2,800 Indicated Value {??~ of Subiect $29,300 S31,300 S33,450 I I FINAL INDICATED V ALOE OF SUBJECT PROPERTY: $31,000 ~.,. .. 9 . :--\ ,.r " '. I CORRELATION \, Correlation may be defined as "the bringing together of parts in a proper relationship." The parts of this appraisal report are the following approaches to value your appraiser used: ,., ~ ) .- , - -= - ~; I I I I 1 ", " Value Indicated by Cost Approach Value Indicated by Sales Comparison Approach $43,000 $31,000 These approaches are representative of the market value of the subject' property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions: The Cost Approach will result in an excellent estimate if all elements are figured accurately, because no prudent person will pay more for a property than the cost to produce a substitute property with equal desirability and utility. Purchasers of the type of dwelling typical of the subject property are more concerned with amenities than with hypothetical replacement of the property. The value, of the cost approach is not disregarded, but given less weight because more errors in judgment can be made in this approach. The Sales Comparison Approach was based on several recent sales of properties similar to that of the subject, all of which are located in the same general area. The adjusted sales prices are most consistent under comparison. This approach is the most reliable because it reflects the reactions of typical buyers and sellers in the market. Therefore, as a result of this appraisal and analysis, it is this appraiser's considered judgment and opinion that the Market Value of the subject property, as of March 17, 2001, is: THIRTY-ONE THOUSAND DOLLARS $31,000 10: 10 . ~ .... r . . '.'...,. .....-1 ~:. ~. ~,,: -. ;- ; r: I I I I I I~ I , . . UNDERLYING ASSUMPTIONS AND LIMITING CONDmONS SUBJECT TO THIS APPRAISAL 1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. 4. I assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The informatio~ estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can be assumed by me. 6. This report is to be used in its entirety and only tor the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. 8. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts no responsibility for damages suffered by any third party as a result of reliance on or decisions made or actions taken based on this report. .. 11 I ' r I 1 ~~ ; \ . . CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: 1. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impiutial, and unbiased .professional analyses, opinions, and conclusions. . 3. I have no present of prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetennined results. 6. My. compensation for completing this assignment is not contingent upon the development or reporting of a predet&mrined value or direction in value that favors the. ca.use 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. 7. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. 8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. 9. This appraisal report has been made in conformity with the Uniform Standards of professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. ..., 12 ~. ~ ... .: !". - . I I I 10. No one other than the un~ersigned prepared the analyses, conclusions, and opinions concerning real estate that are" set forth in this appraisal report. ~~ Larry J;:. Foote" Certified General Appraiser GA-OOOO 14-L .... 13 f. '-'.~~. ~ :-:;:- -' - . .' . , {':. .. .'''; ~.' ;; ~. '"' -". ....- ~/ ,^. of I . .. LARRY E. FOOTE REAL ESTATE APPRAISER ....- ". '. J..._ EXPERIENCE: .1 979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. . Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile . home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers, warehouses, and manufacturing facilities. . EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. Associate Bachelor of Business Administration, Harrisburg Area Community College, 1974. . Diploma, Carlisle Senior High School, 1965. Certificate, Pennsylvania Realtors Institute, GRI I, GRl n, GRI ill. Certificate, Realtors National Marketing Institute, Cl 101, Cl 102, CI 103, CI 104, CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential V aluati~ American Institute of Real Estate Appraisers. Appraisal Procedures, Appraisal Institute. Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. Report Writing and Valuation Analysis, Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser #GA -0000 14-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-1\ Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS: GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CClM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANlZA nON AFFILIATIONS: National Association of Realtors Appraisal Section. Carlisle Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. ., 14 ~.' \ ... ..... . ...... ~~ '.. :- ->~ . "..- . .I'.....' . . !~ ~ ~ h ~~/ '''! :': !~ . I; .... ~. .J'., ;..- ... ,J J ~ => .. I., I' I PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank . Cumberland-Perry Association for Retarded Citizens Carlisle Suburban Authority . . Members 1st FedeTal Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt & Company, CPA Smith's Transfer Corporation Carlisle Department of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc. Prudential Relocation Services' Lender's Choice Market Intelligence, Incorporated . United Telephone Employees Federal Credit Union Cumberland County Commissioners. . Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services~ Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation VariOllS law firms and individuals 15 .. .. t I , , \ \. \ , . .-------- PllO'fOGRA.-PllS OF 'fIlE s\f6JEC'f 1MPROVE~N'fS 16 ------- It/, d~;/ /3 ~ BUREAU O~ INDIV~DUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-24-2002 HAYS 03-17-2001 21 01-0379 CUMBERLAND 101 , -: JAMES D FLOWER JR SAIDIS ETAL 26 W HIGH ST CARLISLE P~.17013 *' REY-1547 EX AFP (o1-02l ESTHER A Allount Rellitted (1) (2) (3) (4) (5) (6) (7) 31,000.00 .00 .00 .00 160,814.67 .00 .00 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i54-j-E)f-AFP-f(ff:021--No~''-icE--oF-''rNHEifi;:AiicE-''-AjC-APPRA-isEMENT~--Aii-oWAiicE-ifR----------- - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF HAYS ESTHER A FILE NO. 21 01-0379 ACN 101 DATE 06-24-2002 TAX RETURN WAS: ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Hisc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequestsj Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 28,447.25 6.831.67 (1ll (12) (13) (14) (9) (10) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. (8) 191,814.67 35.278 92 156,535.75 .00 156,535.75 NOTE: I~ an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate 16. Allount of Line 14 taxable at Lineal/Class A rate 17. Allount of Line 14 at Sibling rate 18. Allount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) .00 X 00 = .00 (16) 156,535.75 X 045 = 7,044.11 (17) .00 X 12 = .00 (18) .00 X 15 = .00 (19)= 7,044.11 . "... ...n . "'..ow...... . (+J AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 06-13-2001 AA496718 352.21 6,800.00 12-20-2001 CDOO0669 .00 818.72 TOTAL TAX CREDIT 7,970.93 BALANCE OF TAX DUE 926.82CR INTEREST AND PEN. .00 TOTAL DUE 926.82CR . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) , , . - REV-1470 EX (6-88) . INHERITANCE TAX EXPLANA TION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENrS NAME FILE NUMBER ESTHER A HAYS 2101-0379 REVIEWED BY ACN John Kealy 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Accepted revised return. ROW Page 1 -~.// ~7 / /6 -d2043 - ><3 ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-I'D? EX AFP (01-02) JAMES D FLOWER JR SAIDIS ETAL 26 W HIGH ST CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-26-2002 HAYS 03-17-2001 21 01-0379 CUMBERLAND 101 ESTHER A Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLEI PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REv=i6o-.,-Ex-AFP--C(ff:021-------...--fNHERITANc'E--TAx--STA-fEH'E-NT-O;:-AC-Couiif--..-..--------------------- ESTATE OF HAYS ESTHER A FILE NO.21 01-0379 ACN 101 DATE 08-26-2002 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUEl APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-24-2002 P R I NC I PAL TAX DUE: ....................................................................................................................................................... 7,044.11 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-13-2001 AA496718 352.21 6,800.00 12-20-2001 CDOO0669 .00 818.72 08-05-2002 REFUND .00 926.82- TOTAL TAX CREDIT 71044.11 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) STATUS REPORT UNDER RULE 6.12 Name ofDecedent: ~> ~ ;4... ~J Date of Death: ~ -l 7 - ~ J V G O~ . Will No.: Admin. No.: ~ I -60"~' Ire; Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes 0 No ~ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: b-c. ~) 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No 0 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: ~ '~ -'Dj ~j~Oc~\ ~ ; Si. ~ture ) , .'! '",-, . \? . ""'j{~ ~O fa~dr Name ~ W'.. Address ~..U'i-.. ~~ -~t t, - ~'I) --~ d-o-- tr Telephone No. Capacity: 0 Personal Representative o Counsel for personal representative Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (71 7) 240 - 6345 ,. . Date: 2/07/2003 MARLENE KRUGER 420 FRANKLIN STREET CARLISLE, PA 17013 RE: Estate of HAYS ESTHER A File Number: 2001-00379 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 3/17/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: v File Counsel Judge ~//or.: STATUS REPORT UNDER RULE 6.12 Date of Death: C. r t 1 I J r-:. 0 ~ / r. J -fa..-ll ..s 3-... l 7 --- ;Lo-o j Name of Decedent: Will No. Admin. No. eX, l - 0/ /~ - (:' 1-- c..,- L./ "'"" I' I Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1 . State whether administration of the estate is complete: Yes X No . 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No i. b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes~ No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Cerk of the Orphans' Court and may be attached to this report. \~.d/ ~LLUv ) 1(... ~tuv~ i ) I ignature./ / iJ , I ,. ~" - (~/ , ,/&.::-/~) I). J-v()~clv; Name (Please type or print) , ,~ 6 ~J J ?\.~ /(6 t-L,~ [I';S ~ ~ I '7 ~'- kddress V Date: 6 - d---() - r, c::' (....../ Wi Y.' \ " C:..- r"'\ N ~ - I . (~( (1)/ ac'--' Te 1. No. - L? c./....., ,;.... .,/"' -'- , -' Capacity: Personal Representative " ,,'>\ , .... Counsel for personal representative (MAH:rmf/AM3) II . REV-l~~XI&DOI ~ REV-1500 llo-~ ~3 -13 '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 - 01 03 79 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER I- Z IJ.J o IJ.J U IJ.J o 211 22 - 6719 HAYS, ESTHER A. DATE OF DEATH MM--DD..YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 03/17/01 06/06/19 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER IA w >- <::P" - I..l..lI!O I"O ()~~ " " < t8J 1, Original Return D4.LimitedEstate I:8J 6. Decedent Pied Testate (Atlach ~OPV ~fWill) D9,LitigationproceedsReceived o 2. SupplemenlalRelurn D4a.FuturelnterestCompromiSe(daf6ofdea,hafler12-12-S21 o 7,DecedentMaintained a Living Trust attach a copy of Trustl D10_SpousaIPovertYCredit(dateofdaalhbefWeen12.31.9Iand1.1_95) D3.RemainderReturn1dateofdeathPriOrt012-13-82) o 5. Federal Estate Tax Re\ufIl Requirea 8. Total Number of Safe Deposit Boxes D 11_ElectiontotaxunderSec.9113(A)attachs~l1oo " z w o z o " ro w " " o o THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO NAME COMPLETE MAiliNG ADDRESS James D. Flower, JI.. FI~M NAME '" ~""'!') Saldls, Shun, 1'1Ower & Lindsay TELEPHONE NUMBER 717-243-6222 26 West Hi h Street, Carlisle, PA 17013 1, Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) (1) 46,020.00 (1) 0 (3) 0 9" 0 =(\) d (4) 0:5 .. ~ ~J (81 158,017.41 (T' <::> M (6) 0 N 0 (7) 0 -0 ~ '~,l ". N )::,' ,:: (8) 204,037.41 \0 (9) 20,450.00 (10) 6,329.70 r 3. Closely Held Corporation, Partnership or Sole-Proprietorship ::o~ roo I:l::,} 0 " ,_ COJ (D z o f: 5 :J r- a. <l: () LU I!: 4, Mortgages & Notes Receivable (Schedule D) 5, Cash, Bank Deposits & MiscellaneQus. Personal Properly (Schedule E) e. Jointly Owned Property (Schedule F) o Separate Biliing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) Fl 9, Funeral Expenses & Administralive Costs (Schedule H) 10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule 1) 11. Total DeductiOns (Iolal Lines 9 & to) (11) 26,779.70 (12) 177,257.71 (13) 0.00 (14) 177,257.71 12. Nel Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election 10 tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o >- <: r- ::> a. :2 o () X <: r- 15,AmounlofLine 14 laxable atthe spousal lax rate, or transfers under Sec. 9116 (a)(1,2) x.O_ (18) 16. Amounl of Line 14 taxable at lineal rale 177,257.71 x.O 45 (16) 7,976.60 17. Amount of Line 14 taxable at sibling rate x.12 (17) 18. Amounl of Line 14 taxable at collateral rate x ,15 (18) 19. Tax Due (19) 7,976.6 200 CHECK HERE IF YOU ARE REOUESTING A REFUND OF AN OVERPAYMENT > > BE SUR TO ANSW R ALL au STIONS 0 REVERS SID AND RECHECK MATH < < Decedent's Complete Address: ~T~EET&~ESS 2 ou pnlw Garden Street CITY C r I I STATE PA I ZIP 17013 ar IS e Tax Payments and Credits: 1. Tax Due (Page Hine 19) (1) 7,976.60 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6,800.00 C. Discount 357.88 Tolal Cre<lils (A' B' C) (2) 7,157.88 3. InteresUPenalty if applicable D. Interest E. Penalty Tot,llnteresllPenally ( 0 , E ) (3) 4, If line 2 is greater than line 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5, If Line r + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 0.00 818.72 A. Enter Ihe interest on the tax due, (SA) 0.00 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (513) 818.72 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS , Did decedent make a transfer and: a. retain the use or income of the property transferred; _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ b. retain the right to designate who shall use the property transferred or its income:_ c. retain a reversionary interest: or_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ d, receive the promise for life of either payments, benefits or care?_ 2.lf death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? _ _ _ _ _ ~ _ _ _ ~ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~ _ _ bJ 3 Did decedent own an "in trust for"(j?ayable upon death bank account or security at his or her death? _ U 4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Yes nun_ B B o No ~ ~ ~ ~ ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Und.er penalties. 01 perjury, I Qeelalethat I have eum\nltd this return, IncludIng accompanying schedules and statements, and 10 Ihe besl of my knowledge and belief, it is true, correcl and complete. Oeclaralionofpreparerotherthanth.pe/Sonal representaliv.is based 0 n all informalion of which pr'par'r has any knowledg'. DATE December ,2001 DATE December ,2001 For dates of death on or after July 1, 1994 and Before January 1, 1995, the tax rate imposed on the net value of transfers to or to the use of the surviving spouse is 3% IT2 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% [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are st\\\ applicable even if the surv\\ling 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 twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, ora stepparent 01 the chil<l is 0% IT2 RS. !9116(,)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 RS. ~9116(1.2) (72 RS. ~9116(a)(1)J. The tax rate imposed on the net value of transfers 10 or for the use of the decedent's siblings is 12% In 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. '"""""~"''''''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF FILE NUMBER HAYS, ESTHER A. 21-01-0379 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 se", both having reasonable knowledge 01 the relevant facts. Real property which is jointly-owned with right of survivorshi" must be disclosed on Sch"'dule F ITEM NUMBER I. DESCRIPTION &me located at 29 South Spring Garden Street, Carlisle" Cumberland County, Pennsylvania. Assessed Value VALUE AT DATE OF DEATH $ 46,020.00 TOTAL {Also enter on line 1, Recapitulation) $ 46,020.00 (If more space is needed, insert additional sheets of the same size) ,h.",.".I,."'I". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF HAYS, ESTHER A.. FILE NUMBER 21-01-0379 Include the proceeds of litigation and the date the proceeds were received by the estate. All property ioinlly-owned with the right of survivorship must be disclosed on Schedule F ITEM NUMBER I. 2 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. DESCRIPTION Checking Account No. 182-452-5826, Mellon Banle See attached letter VALUE AT DATE OF DEATH $ 13,036.93 Savings Account No. 00355-238213, Mellon Bank. See attached letter 2,972.97 Interest accrued to date of death 3.18 Money Market Account No. 885-000-8502, Mellon Bank. See attached letter 26,677.05 Interest accrued to date of death 17.42 Certificate of Deposit No. 00642986, Mellon Bank. See attached letter 15,000.00 Interest accrued to date of death 27.00 Certificate of Deposit No. 19-A20958-C 10,000.00 Interest accrued to date of death 8.63 Certificate of Deposit No. 180-001 187-C, Mellon Bank. See attached letter 10,000.00 Interest accrued to date of death 29.37 Certificate of Deposit No. 180-001562-C, Mellon Bank. See attached lerter 30,000.00 Interest accrued to date of death 71.47 Certificate of Deposit No. 190-070622-C, Mellon Bank. See artached lerter 10,000.00 Interest Accrued to date of death 22.42 Kemper U. S. Government IRA Account No. 18-9334473203-8. See attached lerter 9,367.19 Zurich Money Market Fund, Account No. 6-10377236-1. See attached letter 19,021.69 1984 Chevrolet Sedan, actual sale price 1,000.00 Brockie Health Care, reimbursement 125.01 AARP Insurance Claim 1,680.00 New England Financial, Employee benefits for hospital stay 933.55 Nationwide Insurance, Auto insurance refund 232.70 Proceeds from public sale of personal property 3,782.00 Rowels Auction Service, personal property as per attached appraisal 908.00 TOTAL (Also enter on line 5, Recapitulation) $ CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE E - CONTINUED CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTATE OF ESTHER A. HAYS FILE NUMBER 21-01-0379 ITEM NUMBER DESCRIPTION AMOUNT 18. IRS, federal tax refund $ 5.00 19. AARP, hospital insurance refund 20.00 20. Tax Relief Refund 124.30 21. Homeowners insurance property damage to household contents 1,918.62 22. Medical Insurance Reimbursement 712.50 23. Mellon Bank, refund of federal withholding 22.25 24. Mellon Bank, refund service charges 47.00 25. County/Township Real Estate Tax Proration 6.73 26. School Real Estate Tax Proration 244.43 TOTAL $ 159,517.41 , ~~~,Sj I ~x .,HJ) 11) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH or PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HAYS, ESTHER A. FilE NUMBER 21-01-0379 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A FUNERAL EXPENSES: 1 Hoffinan-Roth Funeral Home, Inc., funeral ~ 7,312.50 168.75 Carlisle Brethren In Christ Church Kitchen Committee, funeral luncheon B ADMINISTRATIVE COSTS: 1 Personal Representative s Commissions Name of Personal Representative (s) Social Security Number(s) I EJN Number of Personal Representative(s) Street Address City State lip Year(s) Commission Paid: 2. Attorney Fees ISaidis, Shuff, Flower & Lindsay I 9,100.94 3 Family Exemption: (if decedents address is riot the same as 'Claimant s, attach explanation) Claimant nla Street Address City State lip Relationship of Claimant 10 Oecedent 4. Probate Fees 5. Accountant s Fees 6. Tax Return Preparers Fees Register of Wills, Letters Testamentary 252.00 7. Cumberland Law Journal, advertising Estate Notice 75.00 The Sentinel" advertising Estate Notice 93.83 Transfer Tax on real estate sale 190.00 Charles Kruger, reimbursement for miscellaneous expenses 516.48 15.00 Register of Wills, Filing Inheritance Tax Return TOTAL (Also enter on line 9, Recapitulation) $ CONTINUED (If more space is needed, insert additional sheets 01 the same size) SCHEDULE H - CONTINUED FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTHER A. HAYS FILE NUMBER 21-01-0379 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1. Rowe's Auction Service, commission for public sale $ 2,035.50 Transfer tax on sale of real estate 190.00 2, 3. Reserve for repairs to house from leak 500.00 TOTAL $ 20,450.00 ""'''''''''11''. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FilE NUMBER HAYS, ESTHER I. 21-01-0379 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT $ 60.00 59.00 13.49 269.80 24.25 65.09 115.58 85.15 48.77 2,890.50 104.81 44.42 13.49 46.78 303.93 68.09 37.82 136.98 20.16 467.15 3.64 12.32 462.28 Group Tax & Payroll, tax preparation 2. PA Department of Revenue, 2000 Pennsylvania Taxes 3. Borough of Carlisle, water/sewer 4, Nationwide Insurance, auto insurance premium 5. P. P. & L. Co., account 6. Blue Mountain Anesthesia, account 7. Belvedere Medical Corporation, account 8. Carlisle Imaging Associates, account 9. Brockie Pharmatech,account 10. Church of God Home, account for February and March II. Belvedere Medical Corporation, account 12. P. P. & L. Co., account 13. Borough of Carlisle, water/sewer 14. RWC Corporation, account 15. Caring Orthotics, account 16. Moffit, Pease & Lim Associates, account 17. Carlisle Pathology Associates, account 18 Carlisle Hospital, account 19. Carlisle Digestive Disease Associates, account 20. Belvedere Medical Corporation, account 21. Church of God, glucose test 22. P. P. & L. Co. , account 23. Darlene Moyer, Tax Collector, school real estate taxes TOTAL (Also enteron line 10, Recapitulation) s CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE I - CONTINUED DEBTS OF DECEDENT, MORTGAGE LIABILITIES ADN LIENS ESTHER A. HAYS FILE NUMBER 21-01-0379 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT $ 10.97 16.62 26.60 19.21 31.80 27.11 20.30 13.49 31.42 600.00 63.00 11.11 13.49 15.58 15.80 13.49 32.72 13.49 24. Carlisle Imaging Associates, account 25. Moffit, Pease & Lim, account 26. P. P. & L. Co., account 27. Tax withholding adjustment debt 28. Kruger's Rental Services, water vac 29. Borough of Carlisle, water bill for July and August 30. P. P. & L. Co., account 31. Borough of Carlisle, water bill for September 32. Mellon Bank, account analysis fee 33. Dave Sheibley, trash removal 34. Jamie Hays, plumbing repairs 35. P. P. & L. Co., account 36. Borough of Carlisle, water/sewer account 37. Mellon Bank, account analysis fee 38. P. P. & L. Co., account 39. Borough of Carlisle, water/sewer account 40. P. P. & L., Co., account 41. Borough of Carlisle, water/sewer account TOTAL $ 6,329.70 ''''''''''i''''II'I. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE 1. TAXABLE DISTRIBUTIONS (include outright spousal distributions) I ~arlene G. Kruger Daughter 1/6 residuary estate ~20 Franklin Street Carlisle, PA 17013 2. IPatricia A. Frownfelter Granddaughter 1/24 residuary estate 63 Fairview Street Carlisle, PA 17013 3. Kathy Sue Langley Granddaughter 1/24 residuary estate ~24 North Front Street W ormleysburg, P A 17043 4. !Robert Langley Grandson 1/24 residuary estate 2078 Coolidge Way "cworth, GA 30 I 0 1 5. Karen tentz Granddaughter 1/24 residuary estate 36 Valley Road '1ewville, P A 17241 CONTINUED ON ATTACHED SHEET ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET \1 NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I. None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. None TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (if more space is needed, insert additional sheets of the same siz.e) SCHEDULE J - CONTINUED BENEFICIARIES ESTATE OF FILE NUMBER ESTHER A. HAYS 21-01-0379 ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE 6. Marion G. Cone Daughter 1/6 residuary estate 56 Ridge Drive Shermansdale, PA 17090 7. Ralph E. Hays Son 1/6 residuary estate 31 South Spring Garden Street Carlisle, PA 17013 8. Robert L. Hays Son 1/6 residuary estate 111 Gordon Drive Carlisle, PA 17013 9. Randy A. Hays Son 1/6 residuary estate 403 "C" Street Carlisle, PA 17013 ]East JlIill atth Wtstatttettt OF ESTHER A. IIA YS I, E..STHER A. HAYS, of Carlisle, Cumberland County, Pennsylvania, make, publish and declare this to be my Last Will and Testament, hereby revoh:ing any and all former tlJills by me at any time heretofore made.. 1 * I direct the IJayment of my just debts and funeral expenses as soon after my death as will be convenient to my Executor hereinafter named. " .' . All the rest, residue a,nd rema.inder of my estate I give, d,evise and bequea-th unto my hushand, Edward A. Hays. 3. Should my husband, Edward A. Hays, fail to survive me, and my son, Randy, still be a minclr and attending public school, then I give my entire estate tt) The Commonwealtl1 National Bank, of }larrisburg, pennsyl- vania, in trust, nevertheless, to invest and use the income for the r.are and support of my son, Handy, unt i 1 he C).raduates frotllHigh School, paying the income to t.he guardian of thp person hereinafter named., Following graduation, the inc.ome fi1ay he patd directly to 'Randy. Should the income be insufficient to provide for the care and support of Randy until he graduates from High School, Trustee in i1~5 discretion may use principal ill addition to income for th(~ purpose of the Trust. The Trust shall terrainate upon Handy attainin9 the age of twenty- OIle and the prinr:ipal shall be equally divided among uy children, herein- after named. 4. Should a guardian of the person be necessary for Randy, I appoint my son, Hobert Hays, to act as such guardian. 5. In the event my husband should predecease me and all of my cllildren be adults, then 1 direct that my residuary estate he equally divided among my children, f-Iarlene Kruger, r.la.rguerite Langley, Marian Brownawell, l?alph Hays, Hobert Hi.1YS and Randy flays. 6. I name, constitute and apI-Joint my husband,. Edward A. Hays, to be the Executor of this, my Last ~vill and Tes"tament. Should he he unable - 1 to act I appoint Marlene Kruger and Robert 11ays to be my Executors. IN WITNESS WHEREOF, I have hereunt.o set my hand and seal thi.s 11th day of May, A.D. 1970. 6##/ ~""'LI Si9l1ed, sCulcd, publi.shed and dec;lared by a.STHEH A. HAYS, the above named Testatrix, as and for heL Last \,lJill and 'restament, in the presence of us, who, in her presence, at her request and in the presence of each other have hereunto subscribed OU1" names as witnesses. (+}M,~iC.u).,i .../77.)/1 -Lhc[e'(.'c{.! t/~i., ,,,d) rl.Cl'H../ ~ <., ... FacetWin Screen Print for public, from "CAMA_Loginll 12/12/2001 10:4Q:22 AM. CUMBERLAND COUNTY ASSESSMENT O~FICE CONTROL # 03000075 DISTRICT: 03 - CARLISLE BORO 2ND WRD SD: 3 PARCEL: 03-21-0318-080. I SPEC ID: LOT: , Tback: Short Name : HAYS, EDWARD & ESTHER I I I LAST NAME : HAYS : PROPERTY TYPE, R FIRST NAME : EDWARD & ESTHER C/O NAME : SALES ADDRESS1 : 29 SOUTH SPRING GARDEN STREET DEED BK/PG. . . . . ADDRESS2 : DATE OF SALE.. . POST OFFICE: CARLISLE SELLING PRICE: STATE & ZIP: PA 17013 Situs: 29 SPRING GARDEN STREET J CURRENT VALUES Market L Prop Descrip.: Assessed Fair LAND USE TYPE: 101 FMV - 46020 L - 8000 NEIGHBORHOOD: 3 C&G - B - 38020 DEEDED ACRES: .04 approved? -> T - 46020_ Screen 1 Enter Selection > Record: 4824 Number -Switch Screens, X -Exit, J -Jump Mode, F -Forms, I -Image Down Arrow -Next Entry, Up Arrow -Previous Entry, ? -Screens, B -Browse @ P.O. Box 7699 Philadelphia. PA 19101-7899 Mellon Bank May 18, 2001 Saidis, Shuff, Flower & Lindsay Attorneys At Law 26 West High Streeet Carlisle, PA 17013 Attention James D Flower, Jr. Estate Of Eshter A Hays Date of Death: 03/17/200 I SSN 211-22-6719 Dear SirlMadam: In accordance with your request, the attached information sheet has been provided in the above decedents name as of his/her date of death. For IL or LC accounts, contact our Loan Department at 1-800-537-5591. For all other inquiries, please call (215) 553-1585. Sin2' Ii /2 ~ C1;J'-a W'~"- ! ~atricia Coats Mellon Bank, NA Deposit Support Services 199-5355 Page 1 of 2 @ Mellon Bank Account Number 00642986 19-A20958-C 180-001187-C 180-001562-C 190-070622-C 182-452-5826 865-000-8502 00355-238213 Friday, May 18, 2001 Account Tif/e Esther A Hays Date Opened: 01/05/1998 Principal Bal Intfrom Last as of ODD Posting to ODD $15,000.00 $27.00 Date Opened: 09/12/1990 Principal Balint from Last as of ODD Posting to ODD $10,000.00 $8.63 Date Opened: 09/16/1995 Principal Balint from Last as of ODD Posting to ODD $10,000.00 $29.37 Date Opened: 07/03/1990 Principal Balint from Last as of ODD Posting to 000 $30,000.00 $71.47 Date Opened: 10/02/1990 Principal Balint from Last as of ODD Posting to ODD $10,000.00 $22.42 Date Opened: 01/1811971 Principal Balint from Last as of 000 Posting to 000 $13,036.93 $0.00 Date Opened: 06/05/1995 Principal Balint from Last as of ODD Posting to ODD $22,677.05 $17.42 Date Opened: 08/15/2000 Principal Balint from Last as of ODD Posting to 000 $2,972.97 $3.18 Account Type: TO Account Bal YTD Int to as of ODD 000 $15,027.00 $477.58 Account Type: TO Account Sal YTD Int to as of 000 000 $10,008.63 $164.32 Account Type: TO Account Sal YTD Int to as of 000 000 $10,029.37 $131.43 Account Type: TO Account Sal as of ODD $30,071.47 YTD Int to ODD $1,008.70 Account Type: TO Account Bal YTD Int to as of ODD ODD $10,022.42 $157.07 Account Type: DO Account Sal YTD Int to as of 000 000 $13,036.93 $0.00 Account Type: DO Account Bal as of 000 $22,694.47 YTD Int to 000 $300.84 Account Type: SA Account Sal as of 000 $2,976.15 YTD Int to ODD $15.15 Esther A Hays Esther A Hays Esther A Hays Esther A Hays Esther A Hays Esther A Hays Esther A Hays Page 2 of 2 . - - - GlBB FINANCIAL SERVICES, INC. 16 West Pomfret Street. Carlisle. PA 17013 (717) 249-3737 FAX (717) 249-8010 May 10, 2001 MAY I 1 2001 James D. Flower, Jr Saidis, Shuff, Flower & Lindsay 26 West High Street Carlisle, PA 17013 RE: Estate of Esther A. Hays Dear Mr. Flower, In reply to Marlene Kruger's May 2, 200 I letter, following is the information requested regarding the accounts her mother held at our firm. Kemper US Government IRA 18-9334473203-8 fRA RIO Esther A. Hays Beneficiary: ESTATE 3/16/2001 Market Value: $9367.19 (1084.66 shares) Zurich Money Market Fund 6-10377236-1 Esther A. Hays 3/16/2001 Market Value: $19021.69 Following are the forms required to liquidate the accounts of Esther A. Hays. . Letter of instruction to be signed by Marlene Kruger, Executrix. This letter requires a signature guarantee. (letter enclosed) . W.9 for the Estate of Esther A. Hays. Please fill in Estate Tax ill number and have Marlene sign as indicated (form enclosed) . Letter of Testamentary (a/kIa Short Certificate) . Death Certificate (Copy supplied wi 5-l-l00f letter) The above items may be returned to me in the enclosed envelope. Please do not hesitate to contact me if I can be of further assistance. Sincerely, ~~e~.1~ Registered Sales Assisant encl: letterinstr/w9 Branch Office: Cadaret, Grant & Co.. Inc.. Member. NASD and SIPC '-... //2z;J s-; c:20o / ~ -t /?J~Y~~. /9J'f ~~ ~ 1/:-J/I.{i373o /0_ ~ U/I() fi;.:. Ie. IfltJ/9X :;:;-'-EG- I~ 9J7d/ ~. -t:b-- ~. 0;:/ >?I/OtJO. tJ(j fP~~ C;: - ~7) C'dtG- ' {/ ~ ~ ~ /I:- /d~d... ~r~ .s-/S/c2001 t: /000.60 ?:f!;: ~fi!i&~ r I~ \6 ~t:iE~~.~~~ Ih1fJ-f &0-1500131' 1262 MARLENE E. KRUGER ',06001117 S- 420 FRANKLIN ST. ~ ~.L"'c? ( CARLISLE. PA 17013 JlI'Yt~ ' ~. ::~;:;~tt~~/1IfYz- -! ~t;;$ :,~r:::/:: ~ ORRSTOWN BANK ,,,,,,O!I-CjftJl5-~ .:0 l ~ l ~ 50 H,': ~O b " , '. " -- 58.00 + 52.00 + 32.00 + 17.00 + 48.00 + 40.00 + 30.00 + 63.00 + 40.00 + 5,817.50 ~ '~"?'<'''~:~~'Il<;iJ .' ~ . ../: .... .:::"~',"<.i":"'._,J:i!t'.:~. .,..In J ,.:'~' 500 /L)b~ leI ~E (RH 79L) 110-2951313 4319 Bob Rowe (AU 2276L) Dave Rowe (AU 2295L) E: /tJ)/;VlJ( . NE;2-=tq-:3;fI;7? - --- rIONEER %-z..c;" -....,,~ lo .... 0'"______ :ATION '-r:~ DESCRIPTION OF MERCHANDISE "SLM '1J -L \.4.y,~( 'p ~<4 '-----.----- ~c,,(~~~ - D( ~ - I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen- tative of the merchandise. goods and or property and have good title and the right to sell and that they are free from all incumbrances. I agree to accept all responsibility for providing merchantable title and for delivery of ~. ,_ '" hoW.."".,. "'" ""''''_ """"'OY cloimo of <h. ~_ "'~'" '" '" ':Q ~ ~ ~v t. /-j11f~./ AUCTION SIGNATURE SELLERS"$IG. TURE Total Sales (Clerking Tickets Attached) $ S~ J -'] . .a..J Less .Sale Expense: ) t.j<1} 'l,~ W/ 1"/ 71 ~ )> "'!l~OmmiSSi~~neer $ 1.<7 % Commission Olc~"\.. $ OTHER: ---.. . . TOTAL SALE EXPENSE DEDUCTED $' ::;.o-zLc..,:!f> ~ ~ ' SEIfERS NET $ ~...., ~ ' In) ~ c---, .J~,t'''; ',' ~~::> ~"""''L L_~ AUCTION SIGNATfum- \ " , SELLERS SIGNATURE B~; ROWE:~~~~~t OB . AU 2276L R. D. 4, Box 353 · Carlisle. P A 249-2677 249-1978 Auction Is Action Call "ROWE"For Satisfaction October 10, 2001 :<'0: Na>:lene Kruger & Robert Hays Executors 420 Franklin street Carlisle, Pa. 17013 FROM: Benny E. Rowe Auctioneer/Appraiser 2505 Ritner Highway Carlisle, Pa. 17013 REF: Esther Hays Estate Personal Property appraisal at current Auction Market Value. Hat Tree Kidney Stand Atlas Snow thrower Kitchen Cabinet 5 Pieces Dinette Set Marble Top Side Board G E Automatic Washer Coffee Table Upholstered Chair $ 18.00 5.00 20.00 110 _ 00 20.00 650.00 55.00 15.00 15.00 TOTAL $ 908.00 Benny E. Rowe ~ A. Settlement Statement U.S. Department of Housing S Tuno nf , non on" "rhon DOVP.lom "'nt OMS No. 2502-0265 1. DFHA 2. DFmHA 3. OConv. Unins. I 6. File Number I 7. Loan Number 8. Mortgage Insurance Case Number d OVA , Drnnv In, HA YSEST A TEJDF C. Note: Th\$ form i, fum~shed 10 give you II slatement of actual settlement costs. Amounts paid to and by the selllemenl agent afe shown IIems marked "(p_o_c.)" were paid outsIde Ihs closing; they are shown here for information purposes and are not included In lhe lolals WA~NING: II is a crime '? know'~gly '!lake fa'~e I:sl~'~~~~~S IO,I~~Il~n~~d Slat~~~~ this?f any olher simila~ r~r~'1~ena(ties. upon D. NAME OF BORROWER: Marion G. Cone , E. NAME OF SELLER: Estate of Esther A. Hays F. NAME OF LENDER: G. PROPERTY ADDRESS: 29 South Spring Garden Street. Carlisle. P A 17013 Carlisle Borouoh H. SElTLEMENT AGENT: Saidis. Shuff. Flower & Lindsay. Telephone: 717-243-6222 Fax: 717-243-6486 .,. 26 West Hiph Street Carlisle PA 17013 1 ,nTI . 'T". 12/20/2001 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRAN!';ACTION: '00 II~~"m. AM "'''''~~ """'''T D ~". .n. , ",I,. 30 000.00 M. ~- 30 000.00 <n' D..Mno' D,nn.m' AM 'M _L . ,,"", 217 . 50 'M .n, 'n, .n, An, A. i'--, ooid bv SAiler in advoncP. A"'us'ments for item seller in odvonce .no N.."_ , I..., 12/20/01ln 12/31/01 6.73 '06 12/20/01In 12/31/01 6.73 .n7 'n7 <nO 12/20/01 '^ 06/30/02 244.43 4n.. Onh""' T".. 12/20/01 06/30/02 244.43 ,no 'nn ..n ^<n ^' ... '" ,., 100 30 468.66 dOn "" Tn ~~, , ~O. 30 251.16 2M AM"".'T~ "41D BY "R "N B~"'4' F 0" BORROWER '00 R~n1 '''TI''N'' I" AMO"NT 01'" TO "ELL"R ?n. n_ __, " .0m..1 mnn... On. 'M D.'nn'n.' .mn"n' nl n.,,"non'_' 'M , /lln. 14nm 190.00 'M 'M <v"""" 'non'" ,-... ..". .IIn ?n4 rnr rr~ on, D...nO nl F', Ln.. - t-n nn. ..., ,~- ...~..~ 'os pounO nf O.Mn_ Mnrtn.n. , o'n ~11 1ill rnr ,no .no nn. 'm nM .n. ,no ."" , . "no. ., hu oo'i.' ; unoaid bv 0011 " Hn .. n rlh,/ln= ..... ,.. rn"."",v" ,.. rn.......v.. ,.. o_"__,,_v.. .., ,.. . __n"" '"_". ....._. -I'_~ 5 468.66 <<. "'.h'N."", rrr<n 5468.66 '" 51A eState '" '1' "6 ... " ." .. ... .n ..n on T~TA' 5 468.66 .," T~TA' Tlm"..~ '''EL' ~R 5 658.66 00 '^^~... , ~"~"T"R"..nR .00 Neu AT ""TTI ) nR "ROM SEILER n. "'n.. d. ...m 30 468.66 0.. . 'n 30 251.16 " 5 468.66 .M I.,. _"n, /lln. 5'01 5 658.66 n, "A"'" FRnM S 25 000.00 OM ER 24 592.50 ~jlleExpress Settlement System Printed 12/1912001 at 16:20 REV. HUD-I (3/86) U.S. DEPARTMENT OF /lOUSING AND URBAN DEVELOPMENT SETTLEMENT STATEMENT File Number: I-IA YSESTA TE . -..!'AGE2 L SETTL PAID FROM PAID FROM 700.JQIAl,. SA "s COMMISSION ~~OOO.OO @ 0.000 - BORROWER'S SELLER'S , mne 700l as foil, FUNDS AT FUNDS AT 701 S -.J<L SETTLEMENT SETTLEMENT 702 S to 7m , oald at -.BDO.-.1TEMS LEIN WITH t OAN B01 loan 'Yo B07 'n" ni ,n' % Am 804 805 ., -" ' , Fpp BOA , F. .807. 80B ADA 810. B11 onn .JIEMS RI'()1 1 I'Nn"'tIQJ3E PAID IN on"., 901 toterest Fr --"'- .illlS Ida, 902 .lor to 903 Ha" ,rl . P,pm", .lor. to 904 ADS 1 V 1 WITH LENDER FOR 1001 "". Imo 1007 ,p mo. illlS In 100' mo. /11JS 17.07 .lmo 1004._Coun~ mn "". Imo 1005 _mo./11JS 38 . 52 Imo 1000 ,~ 1101 1107 !.Search "m n.. 1104. H'e "OS noo. "nR 1107..Attorne,'s fees /lneludes ob, , lIem, No' I 1100 TI I "DO .. if'S 1110. , S 30 000.00 - 1111 "17 1113. 1?M LI\fIID <"'u, 1201. ,. 27.50 , Rp'pa,p S 27.50 1207 ..Deed..Sc190.00 , $ 190.00 17n' . DeedS190.00 eS 190.00 1204. 1205 1300.. NAl SETTL""""T.Jd:IARGES 3n1 ~, 302. 303 304 30S 306. 307. 30B. . '!OO. TOTAL "''''T _(eoter ,", <sn' 217.50 190.00 HUO CERTIFICATION OF BUYER AND SELLER I have carefully reviewed the HUD-1 SeUlement Statement and 10 the besl of my knowledge end belief, it is 8 true and accurate stalement of all receipts and disbursements made on my account or by me in this transaction. I further certify that r have received 8 copy of the HUD-1 SeUlemen! Statement Irion G. Cone :tate of Esther A. Hays \RNING: IT IS A CRIME TO KNOWINGLY MAKE FALSE STATEMENTS TO THE ITEo STATES ON THIS OR ANY SIMILAR FORM. PENALTIES UPON CONVICTION N INCLUDE A FINE AND IMPRISONMENT, FOR DETAILS SEE TITLE 18: :. CODE SECTION 1001 AND SECTION 1010 The HUD-1 Settlement Statement which' have prepared is a true and accurate account of thilllransaction I have caused or will cause the funds 10 be disbursed in &ccordance with this slatement. By: ritlcExpress Settlement System Printed 1211912001 at 16:20 DAH: REV. HUD-I (3/86) RfV.1SOOV,~~' .' ,,' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 - 01 03 79 COUNrrCODE YEAR NI.IM8ER f- Z W Cl W (j W Cl DECEDENT'S NAME (LAST, FIRST ANO MIODLE INITIAL) YS, ESTHER A. DATE OF DEATH MM-DD..YEAR) SOCIAL SECURITY NUMBER 211 - 6719 22 DATE OF 81RTH (MM-DO.YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUM8ER 03/17/01 06/06/19 {If APPLICABLE) SU~\ll\llNG SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) UJ >-- ue~- UJ-u I~O u." .. . < /A ~l.ariginaIReturn 04, Limited Estate C8J 6, Decedent Died Testale I"UlchCOpvofWilll D9.LiligationProceedsRecetved 02. Supplemental Retum o 4a. Future lnlerest Compromise (dill of GUlli alllr 12.12-82) 0], Decedent Maintained a Living Trust attac!lIC1lP"foITT'ljiSl) o ' O. Spousal Poverty CredH (dalaofdullI be!wun 12-31-91 and 1.1-95) 03. Remainder Return (~dlllltnpnortol2.1.3"82) o 5. Federal Estate Tax Return Requifed 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A)attaCl\SdlOG " z w c z c . 00 w " " o u THIS SECTION MUST BE COMPLETED ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO NAME COMPLETE MAILING ADDRESS James D. Flower, Jr.. SFIRM NAM, I" "'''OIi'1 & L' d aldls, ShUll, t lower ill sa TELEPHONE NUMBER 717-243-6222 26 West Hi h Street, Carlisle, PA 17013 31,000.00 r~_ ....- 1. Real Estate (Schedule A) 111 0 0 i'. 2. StocKS artd Bonds (Sc!lec'Jle B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0 _. - 4. M0l1g8ges & Notes Receivable (Schedule 0) (4) 0 5_ Cash, Bank Deposits & Miscellaneous Personal Property (5) 160,814.67 Z (SChedule E) 0 6. Jointly Owned Properly ,Scnedllle F) (61 0 1= o Separate Billing Requested u. 4: .J (7) 0 :J 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property f- (SChedule G or L) a. 8. Total Gross Assets (lolal Lines t..7) (81 191,814.67 4: () 9. Funeral Expenses & Administrative Costs (Schedule H) (91 28,447.25 UJ a: (tol 6,831.67 HI. Debls 01 Dec;edent, Mortgage liabilities, & liens (Schedule 1) 11. Total Deductions (tolal Lines 9 & 10) (11) 35,278.92 12.lIletValue of Estate (Line 8 minus Line 11) (12) 156,535.75 13. Charitable and Governmental BequestslSec '411~ Trusts for whicl1 an election to tax has not been (13) 0.00 made (SCheduleJ) 14. Net Value Subject to Tax (Line 12 minus Line 13) ("I 156,535.75 SEE INSTR\lCT10NS ON REVeRSE SIDE FOR APPLICABLE RA TES 15. Amounl ofUne 14 taxabJeallhe spousal tax rate. orlransfers under Sec. 9116 (a)(1.2) x.O_ (151 \5. Amount alUne 14 laxable at lineal rate 156,535.75 x.o~ (16( 7,044.11 17. Amount of Une 14 taxable at siblin9rate x .12 (171 18. Amount of Line 14 taxable at collateral rate "X. ,15 (18) 19. Tax Due (19) 7,044.11 z o f- 4: .. :J Co ::!! o () >< 4: f- 20181 CHECK HERE IF YOU ARE REOUESTING A REFUND OF AN OVERPAYMENT > > BE URE T ANSW R ALL U Decedent's Complete Address: ~T~ETmMESS 2 ou ~iinng Garden Street CITYC 1"1 I STATE PA I ZIP 17013 ar IS e Tax Payments and Credits: 1. Tax Due (Page I Line 19) (I) 7,044.11 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 6,800.00 C. Discount 357.88 Total Credits (A+ B + C) (2) 7,157.88 3. InteresUPenalty if applicable D.lnteresl E. Penalty TotallnteresUPenally ( 0 + E) (ll 4. If line 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 113.77 0.00 0.00 5. If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due, (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (513) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS . Did decedent make a transfer and: Yes No a. retain the use or income of the property Iransferred; - - - - - - - - - - - - - - ~ - - - . - - -_-_-_-_-_-_-_-_-_-_-_. B I b. retain the right to designate who shall use the property transferred or its income; ~ _ _ _ _ c. retain a reversionary interest; or~ - ~ - - - - - - - - - - - ~ - - - - - - - - - - - - - - - - - B d. receive the promise for life of either payments, benefits or care? _ _ ~ ~ _ _ _ ~ _ _ _- _- _- _- _- ~- _- _- _- _- _- 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? _ _ _ _ _ _ _ ~ _ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~ _ _ _ _ _ _ ~ _ _ CJ 181 3. Did decedent own an "in trust for"cR'ayable upon death bank account or security at his or her death? _ U 181 4. Did decedent own an Individual Retirement Account, annuity, or other non-probale property which contains a beneficiary designation? _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ~ _ _ _ ~ _ _ _ _ _ _ _ _ ~ _ _ _ _ _ _ _ _ _ _ _ 0 ~ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Und.r ptnaltiN of peflllry, I dmr. tlllt Illa~'llamlMd this.I~\lIn, inehlll\ng aeeompilnylng Icl\ecllllN and statem.nts, and to III. but of my knowltdg. and belief, It II trll', COH.el and complm. oaclarationofpr.par.rolll.tthanth.ptflonalr.pr...ntatlv.ilbaladonaltlnlo.mationofwlllcllpr.paltrIlUlnyknowltdg.. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN /7:]IJA.t~ !Y. ~~vJ ADDRESS ) (/, . 420 Franklin Street, Carlisle, PA 17013 . N URE OF PREPARER THEl!.Jl:IA. REPRESENTA~E \ ....... "..- DATE June (., ,2002 DATE , June ,2002 For dates of death an or after July 1, 1994 and Be{ore January 1,1995, the tax rate imposed on the net value of Irans{ers to or to the use o{ the surviving spouse is 3% [72 P.S. S9116 (a) (1.1) (I)). For dates of death an or atler January 1, 1995, the tax rate imposed on the net value of transfers to or {or the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (ii)J. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements {or 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 {rom a deceased child twenty-one years of age or younger at death to or {or the use of a natural parent, an adoptive parent, ora stepparent o!the child is 0% [72 RS. !9116{a){1.2)). The tax rate imposed on the net value o{ transfers to or {or the use o{ the decedent's Jineal beneficiaries is 4.5%, except as noted in 72 RS. 99116(1.2) [72 RS. 99116(a)(1)). The tax rate imposed an the net value o{ trans{ers \e or fer the use o{the decedent's siblings is 12% 172 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. 1lEV'1'Olf~'(1-I~llJ~_ ,.~ COMMONWEALTH OF PENNSYLVANIA INHERITAHCE TI\X RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE AJI real property owned solely or as a tenant in common mustlle reported al fair marXet value. Fair maltel value is defined as the price at wnieh property would be exchanged between a wilting buyer and a w\Illng seller, neither being compened to buy or sell, both having reasonable knowledge of the relevant fads. Real property which is joinUy--cwned with right of survivorshi" "'usl be disclos'"d on ached\lle f ITEM NUMBER I. HAYS, ESTHER A. FILE NUMBER 21-01-0379 ESTATE OF DESCRIPTION Home located at 29 South Spring Garden Street, Carlisle, Cumberland County, Pennsylvania. Appraised Value. See attached Appraisal of Diversified Appraisal Services, Inc. VALUE AT DATE OF DEATH $ 31,000.00 ~ TOTAL (Also enteron line 1, Recapitulation) s 31,000.00 (If more space is needed, insert additional sheets of the same size) ""'''.''''I''''I\''.~ ,..~ COMMONWEALTH OF PENNS'tL'iA.NI,6, INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF HAYS, ESTHER A.. FILE NUMBER 21-01-0379 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. 2 3. 4. 5. 6. 7. 8. 9. 10. II. 12. 13. 14. 15. 16. 17. OESCRIPTION Checking Account No. 182-452-5826, Mellon Bank. See attached letter VALUE AT DATE OF DEATH $ 13,036.93 Savings Account No. 00355-238213, Mellon Bank. See attached letter 2,972.97 Interest accrued to date of death 3.18 Money Market Account No. 885-000-8502, Mellon Bank. See attached letter 26,677.05 Interest accrued to date of death 17.42 Certificate of Deposit No. 00642986, Mellon Bank. See attached letter 15,000.00 Interest accrued to date of death 27.00 Certificate of Deposit No. 19-A20958-C 10,000.00 Interest accrued to date of death 8.63 Certificate of Deposit No. 180-001187 -C, Mellon Bank. See attached letter 10,000.00 Interest accrued to date of death 29.37 Certificate of Deposit No. 180-001562-C, Mellon Bank. See attached letter 30,000.00 Interest accrued to date of death 71.47 Certificate of Deposit No. 190-070622-C, Mellon Bank. See attached letter 10,000.00 Interest Accrued to date of death 22.42 Kemper U. S. Government IRA Account No. 18-9334473203-8. See attached letter 9,367.19 Zurich Money Market Fund, Account No. 6-10377236-1. See attached letter 19,021.69 1984 Chevrolet Sedan, actual sale price 1,000.00 Brockie Health Care, reimbursement 125.01 AARP Insurance Claim 1,680.00 New England Financial, Employee benefits for hospital stay 933.55 Nationwide Insurance, Auto insurance refund , 232.70 Proceeds from public sale of personal property 3,782.00 Rowe's Auction Service, personal property as per attached appraisal 908.00 TOTAL (Also enter on line 5, Recapllulatl\ll\) $ CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE E - CONTINUED CASH, BANK DEPOSITS AND MISCELLANEOUS PERSONAL PROPERTY ESTHER A. HAYS FILE NUMBER 21-01-0379 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 18. IRS, federal tax refund $ 5.00 19. AARP, hospital insurance refund 20.00 20. Tax Relief Refund 124.30 21. Homeowners insurance property damage to household contents 1,918.62 22. Medical Insurance Reimbursement 712.50 23. Mellon Bank, refund of federal withholding 22.25 24. Mellon Bank, refund service charges 47.00 25. County/Township Real Estate Tax Proration 6.73 26. School Real Estate Tax Proration 244.43 27. Reimbursement from secondary medical insurance 660.06 28. Reimbursement from secondary medical insurance 481.60 29. Income Tax Refund 155.00 , TOTAL $ 160,814.67 ,""''''''I'~I''I. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TA~ RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HAYS, ESTHER A. FILE NUMBER 21-01-0379 Debts of decedent must be reported on Schedule 1. ITEM MUMBER DESCRIPTION AMO"NT A. FUNERAL EXPENSES: ~ 7,312.50 I. Hoffman-Roth Funeral Home, Inc., funeTal Carlisle Brethren In Christ Church Kitchen Committee, funeral luncheon 168.75 B. ADMIMISTRATIVE COSTS: I. ?ersonal Representative 5 Commissions Name of Personal Representative (s.) Marlene Kruger Robert Hays 4,336.30 4,336.30 S\lcial Security Numoer(s) I E1N Number of Personal Representalive(s) Street Address 420 Franklin Street III Gordon Drive Cal Carlisle, PA 17013 State Zip Carlisle, P A 17013 Year(s) Commission Paid: 2002 2. Attorney Fees !Saidis, Shuff, Flower & Lindsay I 8,672.59 3 Family Exemption: (if decedents address is IIOtthe same as claimant s, allacn explanation) Claimant nla SlreetAddress Cit,; State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountants Fees 6. Tax Return Preparers Fees Register afWills, Letters Testamentary 252.00 7. Cumberland Law Journal, advertising Estate Notice 75.00 The Sentinel, advertising Estate Notice 93.83 Transfer Tax on real estate sale 190.00 Charles Kruger, reimbursement for miscellaneous expenses 516.48 ~ \5.00 Register afWills, Filing Inheritance Tax Return TOTAL (Also enter on line 9, Recapitulation) I CONTINUED (If more space is needed, insert additional sheets of the same size) SCHEDULE H - CONTINUED FUNERAL EXPENSES AND ADMINISTRATIVE COSTS ESTATE OF ESTHER A. HAYS FILE NUMBER 21-01-0379 ITEM NUMBER DESCRIPTION AMOUNT 1. Rowe's Auction Service, commission for public sale $ 2,035.50 2, 3 Transfer tax on sale of real estate 190.00 Diversified Appraisal Services, Inc., real estate appraisal 250.00 4 Register of Wills, short certificate 3.00 TOTAL $ 28,447.25 ,""""""'V'I"* COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DeCEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS ESTATE OF FILE NUMBER HAYS, ESTHER I. 21-01-0379 Include unreimbursed medical expenses. ITEM NUMBER OESCRIPTION AMOUNT $ 60.00 59.00 13.49 269.80 24.25 65.09 115.58 85.15 48.77 2,890.50 104.81 44.42 13.49 46.78 303.93 68.09 37.82 136.98 20.16 467.15 3.64 12.32 462.28 ,. Group Tax & Payroll, tax preparation 2. P A Department of Revenue, 2000 Pennsylvania Taxes 3. Borough of Carlisle, water/sewer 4. Nationwide Insurance, auto insurance premium 5. P. P. & L. Co., account 6. Blue Mountain Anesthesia, account 7. Belvedere Medical Corporation, account 8. Carlisle Imaging Associates, account 9. Brockie Pharmatech,account 10. Church of God Home, account for February and March II. Belvedere Medical Corporation, account 12. P. P. & L. Co., account 13. Borough of Carlisle, water/sewer 14. RWC Corporation, account 15. Caring Orthotics, account 16. Moffit, Pease & Lim Associates, account 17. Carlisle Pathology Associates, account 18 Carlisle Hospital, account 19. Carlisle Digestive Disease Associates, account 20. Belvedere Medical Corporation, account 21. Church of God, glucose test , 22. P. P. & L. Co. , account 23. Darlene Moyer, Tax Collector, school real estate taxes TOTAL (Also enter on line 10. Recapitulation) . CONTINUED {If more space is needed, insert additional sheets of the same size) SCHEDULE I - CONTINUED PAGE 2 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTATE OF ESTHER A. HAYS FILE NUMBER 21-01-0379 ITEM NUMBER DESCRIPTION 40. P. P. & L., Co., account .. AMOUNT $ 10.97 16.62 26.60 19.21 31.80 27.11 20.30 13.49 31 .42 600.00 63.00 11.11 13.49 15.58 15.80 13.49 32.72 13.49 24. Carlisle Imaging Associates, account 25. Moffit, Pease & Lim, account 26. P. P. & L. Co., account 27. Tax withholding adjustment debt 28. Kruger's Rental Services, water vac 29. Borough of Carlisle, water bill for July and August 30. P. P. & L. Co., account 31. Borough of Carlisle, water bill for September 32. Mellon Bank, account analysis fee 33. Dave Sheibley, trash removal 34. Jamie Hays, plumbing repairs 35. P. P. & L. Co., account 36. Borough of Carlisle, water/sewer account 37. Mellon Bank, account analysis fee 38. P. P. & L. Co., account 39. Borough of Carlisle, water/sewer account 41. Borough of Carlisle, water/sewer account TOTAL CONTINUED SCHEDULE I - CONTINUED PAGE 3 DEBTS OF DECEDENT, MORTGAGE LIABILITIES AND LIENS ESTATE OF FILE NUMBER ESTHER A. HAYS 21-01-0379 ITEM NUMBER DESCRIPTION AMOUNT 43. Tuckey Restoration, insurance deductible $ 193.54 250.00 42. Northeastern Supply, toilet and faucet 45. Borough of Carlisle, final water/sewer bill 21.45 36.98 44. P. P. & L. Co., final reading .., TOTAL $ 6,831.67 '''''''''':'''i'"''*, COMMONWEALTH OF PBmSYLVAtllA INHERITANCE TAX RETURN RESIOENTOECEOENT SCHEDULE J BENEFICIARIES ESTATE OF FilE NUMBER RELATIONSHIP TO OECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY 00 Not list Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include oulnght spousal dlstribulions) I. Marlene C. K.Itlger Daughter 1/6 residuary estate 20 Franklin Street Carlisle, PA 17013 a!ricia A. Frownfelter Granddaughter 1/24 residuary estate 63 Fairview Street Carlisle, PA 17013 Kathy Sue Langley Granddaughter 1/24 residuary estate 24 North Front Street W ormleysburg, P A 17043 l<.obert Langley Grandson 1/24 residuary estate 2078 Coolidge Way Acworth, GA 30101 Karen Pentz Granddaughter 1/24 residuary estate 36 Valley Road 'lewville, P A 17241 CONTINUED ON ATTACHED SHEET ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES IS THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET \1. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE I. None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. ~one ~ TOTAL OF PART 11. ENTER TOTAL NON.TAXABlE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (if more space IS needed, Insert additional sheets of the same sl2e) SCHEDULE J - CONTINUED BENEFICIARIES ESTATE OF FilE NUMBER ESTHER A. HAYS 21-01-0379 NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR SHARE OF ESTATE ITEM NUMBER 6. Marion G. Cone Daughter 1/6 residuary estate 56 Ridge Drive Shermansdale, PA 17090 7. Ralph E. Hays Son 1/6 residuary estate 31 South Spring Garden Street Carlisle, PA 17013 8. Robert L. Hays Son 1/6 residuary estate 111 Gordon Drive Carlisle, PA 17013 9. Randy A. Hays Son 1/6 residuary estate 403 "C" Street Carlisle, PA 17013 ~ l I , l ~ . I . . I , . . . . I', -.."'. . I . APPRAISAL REPORT OF A SINGLE-F AMll.. Y DWELLING LOCATED AT 27 S. SPRING GARDEN STREET CARLISLE, PENNSYL VANIA PREPARED FOR THE ESTATE OF ESTHER A HAYS AS OF MARCH 17, 2001 BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES EAST ffiGH STREET, SUITE 101 CARLISLE, PENNSYL VANIA 17013-3052 (717) 249-2758 .. I I I , I I I I I I I I I I I t SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: TAX PARCEL NUMBER: IMPROVEMENTS: PROPERTY RIGHTS: 29 S. Spring Garden Street Carlisle, Pennsylvania 03-21-0318-080 A single-family dwelling. Fee simple interest. SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's area, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the. subject. OBJECTIVE: EFFECTIVE DATE: HIGHEST AND BEST USE: COST APPROACH: SALES APPROACH: INCOME APPROACH: To estimate the market value of the subject property as unencumbered. As of March 17, 2001. Use as a single-family residence. $43,000 $31,000 N.A. FINAL VALUE CONCLUSION: $31,000 ~ 2 I .' I I . " , . . . tI . . I . I . I" . I . APPRAISAL CERTIFICATION I hereby certifY that upon application for valuation by: THE ESTATE OF ESTHER A. HAYS the undersigned personally inspected the following described property: All that certain piece or parcel of land situate in the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as follows: On the North by property formerly of Charles Veto; on the East by the right of way of the G&H Railway Company; on the South by property now or formerly of Albert Cornman and on the West by Spring Garden Street, having a distance of20 feet in front on the said Street and extending in depth a distance of 112 feet, the southern line hereof running through the center of the partition wall between the property herein described and that adjoining on the South and the Northern line hereof running through the center of the partition wall between the property herein described and that adjoining on the North; the property herein described being improved with the Southern half of a double two story frame house known and designated as No. 29 Spring Garden Street, Carlisle, Pa. To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of March 17, 2001 is: THIRTY-ONE THOUSAND DOLLARS $31,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein, )(~ Larry E, Foote Certified General Appraiser GA-000014-L ~ 3 I I I I I I . I I 1 I I I I I I' I I I PURPOSE OF THE APPRAISAL The purpose of this appraisal is to estimate the Market Value of the subject property as of March 17,2001. Market Value, as defined by the courts, is the most probable price estimated in terms of money which a property will bring if exposed for sale in the open market, allowing a reasonable time finding a purchaser who buys with knowledge of all the uses to which it is adapted and for which it is capable of being used. Frequently, it is referred to as the price at which a willing seller would sell and a willing buyer would buy, neither being under abnormal pressure. IDGHEST AND BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinion of such use may be based on the highest and most profitable continuous use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and after seeing the site, neighborhood, and area, it is my opinion that the present use of the subject is its Highest and Best Use. ~ 4 ~"" i, .' ',-'(':.,' . .'.' ", .>Ol2. : ......"... . . . \,':: ,; ~ :- . r: I: I <.,. -" ! . ~ - ~ : - I I . I I I I',:' I I I SITE DATA ADDRESS: 29 S. Spring Garden Street BOROUGH: Carlisle COUNTY: Cumberland STATE: Pennsylvania LOT SIZE: 20' x 112' SEWERS: Public utility. WATER: Public utility. ELECTRICITY: PP&L LANDSCAPING: Typical for the area, with a sodded rear lawn. DETRIMENTAL INFLUENCES There are commercial land uses in front of and behind the subject property, as well as an apartment complex across the street. DESCRIPTION OF IMPROVEMENTS GENERAL DESCRIPTION: Two-story detached single-family dwelling containing approximately 1,148 square feet of gross living area above grade. CONDITION: Exterior: Average Interior: Fair ROOMS: First Floor: Living room, dining room and kitchen. Second Floor: Two bedrooms, bathroom and an unheated storage room. Basement: Two-thirds basement with dirt floor. ~ 5 I I I I I I I I I I I . I t I EXTERIOR: Foundation: Walls: Sash: Gutters: Roof: Storm units: Stone Aluminum siding. Wood-framed, double-hung. Galvanized steel and painted aluminum. Metal Combination throughout. . INTERIOR, PRINCIPAL ROOMS: Flooring: Walls: Ceilings: Trim: Hardwood and carpet. Plaster and wood paneling. Plaster and acoustical tile blocks. Wood, painted or stained and varnished. KITCHEN: BATHROOM: Cabinets: Counters: Walls: Flooring: Sink: Metal and natural finished wood. None Vmyl and wallpaper over plaster. Vinyl Double-bowl, stainless steel. Flooring: VInyl Walls: Vmyl and painted plaster. Bathtub: Built -in, with shower. Lavatory: Vanity Water closet: Two-piece. Medicine cabinet: Wall-mounted. CONSTRUCTION: Joists: Beams: Columns: Plumbing: HEATING: HOT WATER: ELECTRIC: OTHER: Wood Wood Steel Iron and copper. Oil-fired forced hot air. Electric, 52-gallon. 60-ampere fuzebox system with some knob-and-tube wiring. There is a small wooden storage building located at the rear of the site. GENERAL CONDITION: The improvements are considered to be in average condition on the exterior and fair condition on the exterior, with severely cracked walls and ceilings on the second floor. The interior walls and ceilings are in need of repair and painting. The edges of the roofing material is deteriorated. The mechanical systems appear to be adequate and functioning properly. ' . I I I \ 6 I I I I I I I I ] I I I I \ ,. '" ., THE COST APPROACH The Cost Approach to value is based on the principle of substitution, which proposes . that an informed buyer will pay no more than the cost of providing a substitute property with similar utility. . In estimating the cost of providing a substitute, the following functions are completed. . The cost of the improvements, as if new, is estimated. Loss of value due to physical deterioration, functional obsolescence and external depreciation, if applicable, is deducted to represent the cost of a substitute depreciated. The land and the value of depreciated site improvements is added to obtain a value indication of the real estate. The cost new of the improvements was estimated using information from Marshall Valuation Service, adjusted to the local area and verified with local contractors. Dwelling: 1,148 sq. ft. @ $42.85 = Basement: 448 sq. ft. @ $10.53 = Storage building Total Estimated Cost New: Depreciation: Depreciated Cost of Improvements: Misc. Site Improvements "as is": Estimated Site Value: $49,192 4,717 480 $54,389 -27.195 $27,194 1,000 15.000 Indicated Value by Cost Approach: $43,194 Rounded to: $43,000 7 . ( I I I . I I I I I I I I , \ SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as aU other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: .SALE NO. 1: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO.2: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO.3: Location: Date of Sale: Sale Price: Size: Unit Price: 159 S.Bedford Street, Carlisle. November 24, 2000. . $30,000 1,268 square feet. $23.66 per square foot. 141 E. North Street, Carlisle. December 20, 2000. $35,000 1,568 square feet. $22.32 per square foot. 513 S. Pitt Street, Carlisle. July 31, 2001. $36,250 1,280 square feet. $28.32 per square foot. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this page are dollar adjustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value of the suhject property by the Sales Comllarison Approach is $31,000. 8 I " I I I I ITEM - Proximity to Subject Sale Prioe Price I Sq. Fc aLA Data Source ADJUSTMENTS Sales or Financing Coocessions I . Date of Sale I Time Location Site I VieW Design and Appeal CoostructiOll Age Conditioo. ADove Grade Room Count II , I Gross Li'<ing Am> BasemeZl1 &Fmished Rooms Bel.tiW Grade I F unctiona1 Utilitv Heating (Coolmg Gara.. (Coroort Porches. Patios -.... . Special Energy Efficienlltems Firenlace{,\ Other (e.g. !citchen oquip., rea><>deling) NetAdi.(totaJ) Indicated Value of Subiect I . I I SALES COMP ARlSON ANALYSIS SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 29S. SpringGvden 159S. BcdfotdStrM 141 E. NorthStrM 513 S. PittStrM CarlWo Carlisle Carlisle Carlisle. blodts 5 block$ 8 blocks . N.A. $30,000 ~ N.A. $23.66 ~ Inspection Coorthouse & Cenlr>l Penn MLS Courth..... & c.ntral P..., MLS Counhousc & Ceotral Penn MLS DESCRIPTION DESCRIP'I10N S Adjust. DESCRIP'I10N S Adjust. DESCRIP'I10N $ Adjust. As of3-17-01 Fair 20' x 112' 2-sty. semi-attached Aluminum ,;ding 101~ Fair ToC Bed. Bath 621 1,148 sq.... feet Two-thirds basement with dirt Door. . Av"",", 0iJ.1ited FHA None Storage building. Typical for the ",,"00- None Buih-ms. ==7 None None 12-20-00 Similar 24' x 118' Similar Similar 100+ years Similar Toe Bed. Bath None 11.24-00 Similar 31" x60' Similar Similar 100+ year.; Similar Tot. Bed. . 7-31-01 Similar 19' x 110' Similar Wood and vinyl 100+ years Similar Toe Bed. Bath 741 1,2&0 squan: feet -2,000 .1,300 Bath 6 3 1 1,268 square feet 6 3 1 1,.l68 square feet -4,200 .1,200 Similar Similar 0.. hot ~ SUnilar SiInilar Similar Similar Oil-Iited FHA Similar Similar 0iJ-1ited FHA Similar None +500 +SOO None +500 None Similar Similar Similar Similar Similar Similar SiJJ1ilar Similar Similar ~ ~ ~ .3,700 -2,800 .700 $31,300 $33,450 529,300 FINAL INDICATED V ALOE OF SUBJECT PROPERTY: $31,000 1% I I I ~ 9 I", .,,- ..,. .- I . -- I' I --- I I", .' . II - , i I I I I'," .,., - I I I CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship," The parts of this appraisal report are the following approaches to value your appraiser used: Value Indicated by Cost Approach Value Indicated by Sales Comparison Approach $43,000 $31,000 These approaches are representative of the market value of the subject property, I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood, It is my belief that this reexamination has confirmed the original conclusions' The Cost Approach will result in an excellent estimate if all elements are figured accurately, because no prudent person will pay more for a property than the cost to produce a substitute property with equal desirability and utility, Purchasers of the type of dwelling typical of the subject property are more concerned with amenities than with hypothetical replacement of the property, The value of the cost approach is not disregarded, but given less weight because more errors in judgment can be made in this approach, The Sales Comparison Approach was based on several recent sales of properties similar to that of the subject, all of which are located in the same general area, The adjusted sales prices are most consistent under comparison, This approach is the most reliable because it reflects the reactions of typical buyers and sellers in the market, Therefore, as a result of this appraisal and analysis, it is this appraiser's considered judgment and opinion that the Market Value of the subject property, as of March 17,2001, is: THIRTY-ONE THOUSAND DOLLARS $31,000 . 10 - ..." I. ,.. . I ~ ." I:: -:,;.~..:::\ . '.'..~'.....'... ,. .'- ~I"';:' . , i'7 ~ "" .'C I l I I' I I I UNDERLYING ASSUMPTIONS AND LIMITING CONDmONS SUBJECT TO THIS APPRAISAL 1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. 4. I assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The information, estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can be assumed by me. 6. This report is to be used in its entirety and only for the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. 8. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts no responsibility for damages suffered by any third party as a result of reliance on or decisions made or actions taken based on this report. ~ 11 t . -,~ . I I I I - - I - - I f J I I I I I , t-~~.. I '. CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: '1. The statements of fact contained in this report are true and correct, 2. 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. . 3. I have no present of prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. 4, I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5, My engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. My, compensation for completing this assignment is not contingent upon the development or reporting of a predetlmnined 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 t.lJis appraisal. 7. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. 8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. 9. This appraisal report has been made in conformity with the Uniform Standards of professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. . 12 I :.... ,: ". I' 1 I I ! : p ~ ~ - I I I I I I I t". I I ~ , 10. No one other than the undersigned prepared the analyses, conclusions, and opinions concerning real estate that are set forth in this appraisal report. $~ Larry E. Foote . Certified General Appraiser GA-OOOOl4-L , 13 L:.'. ~} -..~ .,: I I ~.. . 1-> I. ." '.' . c',- i~;~:._ ' I ?.:-'-- I I I - ~". I I I I I Iv f' LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: I 979-Present: Cbief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. . 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. Appraisal experience included undeveloped land, funns, building lots, single-family dwellings, mobile home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers, warehouses, and rnanufucturing facilities. . EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. Associate Bachelor of Business Administration, Harrisburg Area Community College,1974. . Diploma, Carlisle Senior High School, 1965. Certificate, Pennsylvania Realtors Institute, GR! I, GR! II, GR! ill. Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104, CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential Valuation, American Institute of Real Estate Appraisers. Appraisal ProcedureS, Appraisal Institute. Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. Report Writing and Valuation Analysis, Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser #GA-000014-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS: GR!: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANIZATION AFFILIATIONS: National Association of Realtors Appraisal Section. Carlisle Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. ~ 14 I ", I I .', . , ., '. .l;-;~ ,- I'::::,,' " j....,-. . f';~: PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank Cumberland-Perry Association for Retarded Citizens Carlisle Suburban Authority Members 1" FedeiaI Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt & Company, CPA Smith' s Transfer Corporation Carlisle Department of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc, Prudential Relocation Services Lender's Choice Marl<et Intelligence, Incorporated United Telephone Employees Federal Credit Union Cumberland County Commissioners ' Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton BankUnited States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services, Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation Various law firms and individuals I I I I I 15 , i , , .. 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