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HomeMy WebLinkAbout09-11-15 J REV-1 500 EX (02-11)(FI) 1505610140 OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number PO BOX 280601 INHERITANCE TAX RETURN 2 1 1 5 0 2 9 8 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 2 2 7 2 0 1 5 0 7 1 4 1 9 5 2 Decedent's Last Name Suffix Decedent's First Name MI G 0 C H E N A E R C L A I R E (If Applicable)Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1.Original Return 0 2.Supplemental Return 3. Remainder Return(Date of Death Prior to 12-13-82) 4.Limited Estate s 4a. Future Interest Compromise(date of EJ 5. Federal Estate Tax Return Required death after 12-12-82) QX 6. Decedent Died Testate 7.Decedent Maintained a Living Trust _ 8.Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust.) 9.Litigation Proceeds Received 10.Spousal Poverty Credit(Date of Death ❑ 11. Election to Tax under Sec.9113(A) Between 12-31-91 and 1-1-95) (Attach Schedule O) CORRESPONDENT-THIS SECTION MUST BE COMPLETED.ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number W I L L I A M A D U N C A N 7 1 7 2 4 9 7 7 8 0 REGISTER OF WILLS USE ONLY ;v 0 First Line of Address 3 1 I R V I N E R 0 W Second Line of Address "" r City or Post Office State ZIP Code t DATE EI ED =3 C A R L I S L E P A 1 7 0 1 3 -.; 17113 r- rn c-� Cn o - c.a Correspondent's e-mail address: bill C2]duncanhartmanlaw.com Under penalties of perjury,I declare that I have examined this return,including accompanying schedules and statements,and to the best of my knowledge and belief, it is true,correct and complete.Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE _mac- -.... * 1 �i[ ,> ADDRESS 14, 212 MCALLISTER CHURCH ROAD CARLISLE' PA 17015 SIGN URE F P R CkTHER THAN REPRESENTATIVE DATE AMkeAA ADDR 1 IRVINE ROW CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1'�t]7510140 J 1505610240 REV-1500 EX(FI) Decedent's Social Security Number Decedent's Name: C L A I R E . GOCHENAUER RECAPITULATION 1. Real Estate(Schedule A) 1. 1 0 3 0 0 0 • 0 0 . . . . . . . . . . . . . . . . . . . . . . 2. Stocks and Bonds(Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2• 3. Closely Held Corporation, Partnership or Sole-Proprietorship(Schedule C) . . . . . 3. 4. Mortgages and Notes Receivable(Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property(Schedule E). . . . . . . 5. 3 4 9 4 ❑ . 3 7 6. Jointly Owned Property.(Schedule F) ❑ Separate Billing Requested . . . . . . . 6. 7. Inter-Vivos Transfers&Miscellaneous Non-Probate Property (Schedule G) ❑ Separate Billing Requested . . . . . . . 7. 7 1 - 5 0 7 . 2 7 8. Total Gross Assets(total Lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . 8. 2 0 9 4 4 7 . 6 4 9. Funeral Expenses and Administrative Costs(Schedule H) . . . . . . . . . . . . . . . . . . 9• 3 3 9 3 0 . 7 0 10. Debts of Decedent,Mortgage Liabilities,and Liens(Schedule 1) . . . . . . . . . . . . . 10. 7 0 2 4 . 8 1 11. Total Deductions(total Lines 9 and 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 4 0 9 5 5 . 5 1 12. Net Value of Estate(Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 1 6 8 4 9 2 . 1 3 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made(Schedule J) . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax(Line 12 minus Line 13) . . . . . . . . .. . . . . . . . . . . . . 14. 1 6 8 4 9 2 . 1 3 TAX CALCULATION-SEE'INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate,or transfers under Sec.9116 (a)(1.2)X.0 _ 0 . 0 0 15. 0 . 0 0 16. Amount of Line 14 taxable at lineal rate X.0 0 • 0 0 16. ❑ • ❑ ❑ 17. Amount of Line 14 taxable at sibling rate X.12 0 0 17. 0 . 0 0 18. Amount of Line 14 taxable at collateral rate X.15' 1 6 8 4 9 2 . 1 3 18. 2 5 2 7 3 . 8 2 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 2 5 2 7 3 • 8 2 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT ❑ Side 2 1505610240 1505610240 REV-1500 EX(FI) Page 3 File Number Decedent's Complete Address: 21 15 0298 DECEDENT'S NAME CLAIR E. GOCHENAUER STREET ADDRESS 212 MCALLISTER CHURCH ROAD CITY STATE ZIP CARLISLE PA 17015 Tax Payments and Credits: 1. Tax Due(Page 2,Line 19) (1) 25,273.82 2. Credits/Payments A.Prior Payments B.Discount Total Credits(A+B) (2) 0.00 3. Interest (3) 4. If Line 2 is greater than Line 1 +Lin0,enter the difference.This is the OVERPAYMENT. Fill in oval on Page 2,Line 20 to request a refund. (4) 0.00 5. If Line 1 +Line 3 is greater than Line 2,enter the difference.This is the TAX DUE. (5) 25,273.82 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 No a. retain the use or income of the property transferred ...................................................................... ❑ X❑ b. retain the right to designate who shall use the property transferred or its income ............................... ❑ 0 c. retain a reversionary interest ................................................................ ❑ El d. receive the promise for life of either payments,benefits or care? ....................................................... ❑ 191 2. If death occurred after December 12,1982,did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... El 0 3. Did decedent own an"in trust for"or payable-upon-death bank account or security at his or her death? ......... El, 0 4. Did decedent own an individual retirement account,annuity or other non-probate property,which contains a beneficiary designation?.................................................................................................. ❑Z ❑ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994,and before Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3 percent[72 P.S.§9116(a)(1.1)(i)]. For dates of death on or after Jan. 1, 1995,the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116(a)(1.1)(ii)].The statute does not exempt a transfer to a surviving spouse from tax,and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent[72 P.S.§9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent,except as noted in F2 P.S.§9116(a)(1)). • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent[72 P.S.§9116(a)(1.3)].A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent,whether by blood or adoption. REV-1502 EX+(12-12) pennsylvania SCHEDULE A DEPARTMENT OF REVENUE ; REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: CLAIR E. GOCHENAUER 21 15 0298 All real property owned solely or as a tenant in common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell,both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1. 212 MCALLISTER CHURCH ROAD 103,000.00 CARLISLE, PA 17015 [SEE APPRAISAL ATTACHED] f TOTAL(Also enter on Line 1,Recapitulation.) $ 103.000.00 REV-1508 EX+(08-12) pennsylvania SCHEDULE E DEPARTMENT OF REVENUE CASH, BANK DEPOSITS & MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF: FILE NUMBER: CLAIR E. GOCHENAUER 21 15 0298 Include the proceeds of litigation and the date the proceeds were received by the estate. Ali property jointly owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. CITIZENS BANK ACCOUNT 24,693.71 [SEE DOD LETTER ATTACHED] 2. ANDREWS & PATEL REFUND 717.80 3. HIGHMARK BLUE SHIELD REFUND 1,890.94 4. 2003 CHEVROLET S10 CREW CAB PICKUP TRUCK- FAIR CONDITION 5,252.00 [SEE KELLEY BLUE BOOK VALUATIN ATTACHED] 5. MYERS-BUHRIG FUNERAL HOME REFUND 377.43 6. STATE FARM CAR INSURANCE REFUND 71.21 7. COMCAST REFUND 101.28 8. NATIONAL FINANCIAL SERVICES LLC REFUND 155.00 9. 2013 IRS REFUND 1,681.00 TOTAL(Also elit(Ir on Line 5,Recapitulation) $ 34.940.37 REV-1510 EX+(08-09) pennsylvania SCHEDULE G DEPARTMENT OF REVENUE INTER-VIVOS TRANSFERS AND INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER CLAIR E. GOCHENAUER 21 15 0298 This schedule must be completed and filed if the answer to any of questions 1 through 4 on page three of the REV-1500 is yes, DESCRIPTION OF PROPERTY ITEM INCLUDE THE NAME OF THE TRANSFEREE,THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH %OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER.ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IFAPPLICABLE) VALUE t CITIZENS INVESTMENT SERVICES IRA 71,507.27 100.00 71,507.27 [SEE DOD ATTACHED] TOTAL (Also enter on Line 7,Recapitulation) $ '71.507.27 REV-1511 EX+(08-13) pennsylvania SCHEDULE H DEPARTMENT OF REVENUE FUNERAL EXPENSES AND INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER CLAIR E. GOCHENAUER 21 15 0298 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MYERS BURIG FUNERAL HOME 11,314.90 B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s)of Personal Representative(s) TAMMY JEAN DORSEY 10,472.38 Street Address 212 MCALLISTER CHURCH ROAD City CARLISLE State PA ZIP 17015 Year(s)Commission Paid: 2015 2. Attorney Fees: DUNCAN & HARTMAN, PC 10,472.38 3. Family Exemption:(If decedent's address is not the same as claimant's,attach explanation.) Claimant Street Address City State ZIP Relationship of Claimant to Decedent 4. Probate Fees: REGISTER OF WILLS 405.50 5 Accountant Fees: 6. Tax Return Preparer Fees: t 7. CUMBERLAND LAW JOURNAL- ESTATE NOTICE 75.00 8. THE SENTINEL- LEGAL AD 190.54 9. HELD IN RESERVE 1,000.00 F i TOTAL(Also enter on Line 9,Recapitulation) $ 33 930.70 REV-1512 EX+(12-12) pennsylvania SCHEDULE DEPARTMENT OF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER CLAIR E. GOCHENAUER 21 15 0298 Report debts incurred by the decedent prior to death that remained unpaid at the date of death,including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. PPL 147.15 2. AERO 609.00 3. SOLLENBERGER'S TITLE TRANSFER FEE 178.00 4. COMCAST 298.36 5. CUMBERLAND GOODWILL FIRE RESCUE EMS 1,890.94 6. BURKHOLDER APPRAISAL SERVICES 375.00 7. COMCAST 184.38 8. DEBORAH W. PIPER - REAL ESTATE TAXES 282.57 9. RETIREMENT PLAN FOR EMPLOYEES OF CARLISLE CORPORATION REFUND 980.73 10. HOLY SPIRIT MEDICAL GROUP 199.00 11. HOLY SPIRIT MEDICAL GROUP 6.00 12. DEBORAH W. PIPER-TAX COLLECTOR 1,164.34 13. STATE FARM - HOME INSURANCE 693.00 14. POSTAGE & MAILING 16.34 TOTAL(Also enter on Line 10,Recapitulation) $ 7,024.81 If more space is needed,insert additional sheets of the sarne size. REV-1513 EX+(01-10) pennsylvania SCHEDULE J DEPARTMENT OF REVENUE BENEFICIARIES CAGCI^I1RICS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: CLAIR E. GOCHENAUER 21 15 0298 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S)RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under Sec.9116(a)(1.2).] 1. TAMMY JEAN DORSEY Collateral 212 MCALLISTER CHURCH ROAD 100% CARLISLE, PA 17015 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET,AS APPROPRIATE. II. NON-TAXABLE DISTRIBUTIONS: A.SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN: B,CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS: 1. TOTAL.OF PART H-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET. $ LAST WILL UND TESTAIMENT OE CLA IR E. GOCHEINAUER 1, Clair E. Gochenauer,a resident of Carlisle,Pennsylvania declare this to he my Last lAlill and revoke all former Wills and Codicils. ARTICLE I Identification of Fatuity Ai the present time 1 am unmarried and have.no children. In making this k,'i11,.1 do not have in mind to provide for any children hereafter horn to or adopted by me, ARTICLE T T� Al 1J pq,s titsn. of Remains I direct that any remains be cremated. iv2y ashes are buried:trundle springs cemetary. authorize my 1=.xecutor to carry out these directions and wishes, particularly those for the disposition oaf my remains. ARTICLE I.H. ,4 nnoiuntmetnt of Fiduciatries. A. Appointment of Personal Representative. I appoint nay'friend,Tammy Jean Dorset, as Executor of my estate. B. :mond, Court Supervision. My Executor steal i have the right to serve without bond and to administer and settle my estate without the intetvention or supervision of any court,except to the extent required by iaw. Nothing herein s'_aau prevent xray Executor from seeking the assistance of the court in any sihZatiort inhere my Executor deems it appropriate. ggs H Riildi�i.4 d (Disposition of Residue I. Provision or 0ibers. 1 give all ui Llae resi and residue of fray estate,wherever located (hereafter referred to in this Article as "residue"),to rn, frieird, Tarn_rry Jean Djorsey. if I aria not survived lcy any pariy named in this provision,?give the entire residue to tuy heirs. _ Will of Clair E.Gochenauer Pace t of 5 Initials:�� Date- . Ti CLE V Alternative Methods of Distribution A. Purpose of Article. Recognizing that under certain circumstances the terms of this Wilt may direct that property be distributed outright to a person who is under age twenty-one (21) or under a legal disability;i make the following provisions to facilitate the distribution of property to such persons. B. Alternative Methods. 'Nhenever tote terns of this Will direct my personal.representative(referred to in this Article as the "fiduciary")to distribute property outright to a person who is then under age twenty-one(21)or tinder a Legal disability,the fiduciary-nay retain pursuant to Paragraph C. of this Article or distribute all or any portion of that property in any one or more of the following ways: 11 Delivery directly to the beneficiary; 2. Deliven,to the parent or stepparent of the beneficiary; 3. Delivery to the guardian of the beneficiary's person or property; .Delivery to any Custodian for the beneficiary under the Uniform Gifts to Minors.Act; s. Delivery to any then existing tr<.tst created for the beneficiary; 0. Deposit tri a financial institution in an account established its the name of the beneficiary alone pursuant to the 1a«,-,of the State of Pennsylvania; 7, Storage of any tangible perSUrlaI ilrUpe , in saffe,eeping with tl:te costs of storage to be borne by the beneficiary; or. 8. Sale of any tangible personal property and delivery of the proceeds in any manner permitted by this Article. Provided the fiduciary acts in good faith,upon delivery of any property in accordance with the provisions of this Article,the fiduciary shall be discharged from all responsibilities in connection with the property.. C. Discretionary Trust. 'Any property not distributed as provided in Paragraph B. of this Article shall be retained by the fiduciary in trust for the beneficiary on the following terms and conditions: During any period in which fbe beneficiary is under a legal disability or tender twenty-one(2 1)years of age,the fiduciary shall pay to or apply for the benefit of the beneficiary so tnuch of the income and principal of the trust as the fiduciary, in its sole and absolute discretion, determines is advisable for the beneficiary's health, support, education and general welfare. At such time as the Will of Clair E.Cochenauer page 2 of 5 Initials: _ Date: '7� beneficiary is neither under a legal disability nor raider age twenty-one Ell j, the fiduciary shall distribute any remaining trust assets to the beneficiary- If the beneficiary dies before ail of the trust assets have been distributed,the fiduciary shall distribute any remaining trust assets to the beneficiary's estate. Alit 1 ICLE gds Administrative Provisions A. Powers and Duties of Personai Representative. My personal representative shall have all of the powers and duties granted to or imposed upon personal representatives serving with non-intervention powers pursuant to the laws of the State of Pennsylvania. B. Debts and Expenses. All expenses of administration chargeable to pritucipal,the expenses of the disposition of my reaxtain.s, and all try legitimate debts, if and when paid, shall be paid from the principal of my residuary estate. No debt meed be paid prior to its maturity in due course and except as otherurise provided in this Will no interest in any property passim ander this Will need he exonerated. C. `)`axes. All estate, inheritance or other similar death taxes,together with any interest or penalties thereon;arising by reason of my death-with respect to any property includable in my taxable estate, and any adjusted taxable gifts,whether passing under or outside of this Will, shall he paid from the principal of my residuary estate without reimbursement froth the recipients or beneficiaries of such property,provided, however, that in the event any proceeds of insurance upon my life or any property over which.€meld a power of appointment are included in try estate for purposes of determining the federal estate tax liability of my estate, then.the residue of my estate shall be entitled to receive from the recipients of any suet)proceeds or property the portion of such.federal estate tax liability attributable to such.proceeds or property,determined in. accordance with IRC §§ 2206 and 2207. AR e iCLE VTi.l Miscellaneous A. Number and Gender-. Unless the context indicates a contrary intent,the plural and singular forms of words shall.each include the other, and every noun and pronoun shall have a uneaning,that includes the masculine, feminine and neuter genders. B. Survival. To "survive"me,as that terra is used in this Will,a person must continue to live for thirty (30.) days after my death. C. Descendants. The "descendants" of an individual include only the following: Will of Clair E.Gochenauer Page 3 o15 initials: +., gate: �� 1. All such individual's biological descendants,except any person not born in. law-ul wedlock,and his descendants; unless the biological parent who would otherwise cause him or her to be a descendant has acknowledged paternity or maternity in legitimation proceedings, or in an unambiguous signed writing identifying such person by name, or by raising such person in the same household; and 2. Persons adopted by such individual or one of his or her descendants,and their descendants. If the parent,who would cause a person to be a descendant as defined above,is replaced in an adoption proceeding, such person shall remain a.descendant unless such parent voluntarily consents to the relinquishment of his or her status as parent in connection with such adoption proceedings. D. Heirs. The term "heirs" shall mean those persons entitled to inherit under the then-applicable laws of the State of Pennsylvania governing the descent of an intestate's separate estate. They shall inherit in their statutory proportions. E. Exclusion of Pretermitted Heirs. Other than as set forth in this Will, i make no provision for any child of mine or descendant of a deceased child of mine. I specifically make no provision for any person (whether now living or hereafter born), other than a child named or referred to in Article I or a descendant of mine as defined in this Will,who may be entitled to claim an interest in my estate under the laws of the State of Pennsvivania. F. Legal Disability. A person is under a legal disability if my personal representative determines,, in good faith,that the person is incapable of managing his property or of caring for himself; J. Corporate Successors. Whenever a corporation or other business entity is referred to herein, the reference shall include any successor organization. IC References to Statutes. In this Will,the abbreviation "IRC" shall refer to the Internal Revenue Code of 1986 as amended. I have initialed and dated for identification purposes all pages of this,my Last Will, and have executed the entire instrument by signing this page on the-Z!�day of 2011, at i= ,Pennsylvania. Clair E. Gochenauer. Attestation and Statement of Witnesses Each of us declares under penalty of perjury under the laws of Pennsylvania that Clair E. Gochenauer.,the Testator, signed this instrument as his Last Will in our presence, all of us being present at the same time, and we now, at the Testator's request, in the Testator's presence, and in the presence of each other, sign below as the witnesses, declaring that the Testator appears to be of sound mind and under no duress, fraud, or undue influence. JO (Witnne+ss Signature] [witne Signatur'el /t VZ X 2A CJZI-i2d M- TT [Print Name] rPrintName] Residing at 2S3 y Ad;--t .eat/lo a7 Residing at d-S ) rL�' AA Will of Clair E.Gochenauer Page 5 of 5 Tnitials: Late: I M _ APPRAISAL REPORT FOR 212 McALLSTER CHURCH ROAD CARLISLE, PENNSYLVANIA 17015 PREPARED FOR ESTATE OF CLAIR E. GOCHENAUER BY SUSAN B. BURKHOLDER, RL000659L PA STATE CERTIFIED RESIDENTIAL APPRAISAL BURKHOLDER APPRAISAL SERVICES 328 GARLAND DRIVE CARLISLE, PENNSYLVANIA, 17013 (717) 254-6823 SUMMARY OF IMPORTANT FACTS AND,CONCLUSIONS LOCATION: 212 McAllister Church Road Carlisle, Pennsylvania 17015 TAX PARCEL NUMBER: 46-20-1781-014 IMPROVEMENTS: One-story house with a detached garage and storage shed PROPERTY RIGHTS: Fee simple interest. OWNERSHIP HISTORY: The subject property is owned by Clair E. Gochenauer. The property was purchased on September 30. 1980 for a reported consideration,of$27,000. 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 subj ect. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: February 27, 2015 HIGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $103,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $103,000 2 2003 Chevrolet S10 Crew Cab LS Pickup 4D 4 1/2 ft Used Car Prices - Kelley Blue Book Page 1 of 3 f9 . Ilk" ' / 9�7 ZIP CODE:17013 ( Sign in(or Sign up) Home Car Values Cars for Sale I Car Reviews I Awards&Top 10s I Research Tools Popular at KBB.com G ET YO UR 2015 "" 15 Best Family Cars of 2015 CANYON - — - Advertisement Why ads? Home>Car Values> Chevrolet> S10 Crew Cab> 2003 >Options> Condition> Chevrolet r� S10 Crew Cab !� 2003 Go LS Pickup 4D 4 1/2 ft 0 Crew Cab _ 4G9*442 180 473 Change Like fh1�r ffflll ��►.- 4 photos R' Edit options Change style pricing Ill photos specs �I kbb expert review fi consumer reviews �I ratings I compare I! 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Enter V,'/V(optiona/J Go No VIN?No Problem! *Illustrated prices,rates and monthly payments are estimates only and do not represent offers to sell vehicles or provide financing.i: Next Steps to;Buying Smart Shop as a Cash Buyer Recently Viewed Cars j My Saved Cars Save car Citizens PO Box 42025 7119 Investment Services Providence, RI 02940 April 28,2015 Duncan&Hartman,P.C. Attn:William Duncan 1 Irvine Row Carlisle,PA 17013 RE:Account Number:L7C083755 Registration: Citizens Bank Traditional IRA FBO Clair E Gochenauer Dear Mr.Duncan: I am writing with regard to the correspondence recently received in our office regarding the above referenced account. On behalf of our firm,please extend our sincerest condolences to the family of Clair Gochenauer. In accordance with your request,I am providing a summary of Ms.Gochenauer's account in the table below as of the close of business on February 27,2015. Security CUSIP Number Number of Price per Share Total Shares BANK DEPOSIT QCCOQ 2.42 $1.00 $2.42 SWEEP PROGRAM PIMCO ALL ASSET PASAX 157.901 $11.84 $1,869.55 FUND CLASS A PIMCO EQS PATHFINDER FUND PATI-IX 1,237.675 $9.75 $12,067.33 CL A PIMCO TOTAL PTTAX 5,310.698 $10.84 $57,567.97 RETURN CLASS A Total Account:Value a§`of February 27;2010 $71.507 27 If you have any questions please call us at 1-800-942-8300,Option 3,Monday through Friday from 8:30 a.m.to 5:00 p.m.,ET. We will be happy to assist you. sig Jasmine Rivera Operations Specialist Securities, Insurance and Investment Advisory Services offered through CCO Investment Services Corp.Member FINRA, SIPC.770 Legacy Place, MLP240, DEGADnW 81a(DIn0)942-8300.CCO Investment Services Corp.is an affiliate of RBS Citizens,N.A.and Citizens Bank of Pennsylvania. CO ens sant Account Number Account Title 6100698971 Date O ened CLAIR E GOCHENAUER Account Tye 5/2611970 Princi al Balance as of DOD Checking Interest from Last Posting to DOD $24693.68 Account Balance as of DOD $ •Q3 YTD Interest to DOD $24693.71 $ .42