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HomeMy WebLinkAbout01-0577 PETITION FOR PROBATE and GRANT OF LETTERS Estate of 1..0 u. )s €- .1-1 q~- /ycc.> -'?-,,;s No. ~-O I -~ /} 7 also known as To: Register of Wills for the County of C c., h-> 6.. ~ /~" of? in the Commonwealth of Pennsylvania , Deceased. Social Security No. /99- 0 7-/7.5-:.5- The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut f?;:x in the last will of the above decedent, dated ::::r <:;-17 u c,. ~ V'. c-?>Y) z=~ and codicil(s) dated / named ,19~ (state relevant circllmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in C" <-16 e..... /q.~ / h~ r last family or principal rAicjence at .~~? E 9.5";1 ).( t'" C J. Qo ., ; c s 6,<, - c- , r--/f-. /70,6-s ,/ (list street, number and muncipality) Decendent, then '8 ~ years Q.[ age, died J u '? <<- I Y , ~ ,;:? 0 CJ,/ at /'1ec4q,.,;c5'6tr~~ ~,//,"0,6-'-$- . Except as follows, decedent did not marry, was not divorced 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: County, Pennsylvania, with 7-;;;; U $;,1 S~ ,......_ 1- 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 ":'alue of real estate in Pennsylvania . .~ situated as follows: . ~ ,-\So" ~,r e.e.-" \1055 - ~c,. cce:. 00 \(Y\ e WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters ~ c.<:ctG. YV"IQ"-\ o....-~ (testamentary; dmInlstratlOn c.I.a.; admInIstratIOn d.b.n.c.La.) theron. ~ '" u <= '" ~3 '" .. 0,;'" <= -00 C'= ~ -,;:: 3~ "''- 5 0 '" <= OJ) Vi ~~O~ ~ /?~-/ ).20 &.$'1 LOC-kJ?:ir~<--f- }f e C-hC; ~/~1 6(,? _ /7as:S- OATH OF PERSONAL REPRESENTATIVE COMMONWEAL TH OF PENNSYLVANIA I ss COUNTY OF CJ'-lM'oerlCYl& J MARY C REG.Ij3 /0 -c237-/0 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 petitioner(s) will well and truly administer the estate according to law. ~~~~~Vl a:c;. :::! Cl ..... s::: ~ ~ and IfS ::Q5/ 1 v;'s f JYr. 4-j #Chc ". <' r be" ~ D p.-;;J /?~.:;,- N 21-2001-577 o. Estate of LOUISE M:, MCGINNIS , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW JUNE 19TH ~~, in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated JANUARY 28'fH. 1 ggg described therein be admitted to probate and filed of record as the last will of LOUISE M; MCGINNIS and Letters TES'T'AMF.N'rARY are hereby granted to KATHLEEN L. UMSTEAD (' R'.~"" of Will> MARY C. LEWIS~~ REGISTER OF WILLS FEES Probate, Letters, Etc. ......... Short Certificates(2 ) . . . . . . . . . . Renunciation ................ x-PAGES (3) JCP $ 235.00 $ 6.00 $ $ 9 .00 TOTAL _ $ 5.00 Filed .JlJJ)JE. .19TH., .200 1. . . . . . . $ .255-..00 . ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE MAILED LETTERS AND ORDER 'ID EXECUTRIX c{2/-,,{) J - .577 LAST WILL AND TESTAMENT OF LOUISE M. McGINNIS I, LOUISE M. McGINNIS, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be conveniently done, and in this respect, I further direct that all estate, inheritance and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. 2. I give, devise and bequeath my House and Lot of Ground located in the Borough - 1 - , . of Mechanicsburg, Cumberland County, Pennsylvania, and presently known and numbered as 129 East Locust Street, to my daughter, KATHLEEN L. UMSTEAD, absolutely, unconditionally and in fee simple 3. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my son, JOSEPH W. McGINNIS, my daughter, KATHLEEN L. UMSTEAD, and to my nephew, JAMES D. LAWSON, share and share alike, per stirpes. LASTL Y, I nominate, constitute and appoint my daughter, KATHLEEN L. UMSTEAD, Executrix of this my Last Will and Testament and direct that she be excused from posting bond or other security for the faithful performance of her duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ,) d day of January, A. D., 1999. ----p - 'J --) ~ L-- . - ./ ,..,. ." '7 __".t' )- _~ c." -c--<--~j ) i . J! f/ ~J Louise M. McGinnis (SEAL ) Signed, sealed, published and declared by the above named, LOUISE M. - 2 - McGINNIS, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said Testatrix, in her presence and the presence of each other~//7/:l J L f"/ j' / (-.;~ //// / t/fIdr \J/~~~::2~ ;'i. ~ 12 141- COMMONWEAL TH OF PENNSYLVANIA) SS COUNTY OF CUMBERLAND) I, LOUISE M. McGINNIS, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act and deed, for the purposes therein expressed. (\ ~~.. - J71.v;,y!i?-~.../ Louise M. McGinnis (SEAL) Sworn and subscribed to before me this J Y (' day of January, 1999. ~ /? ~ C / ) ,J / . /Y( (j ,!-___. C CzA~, otary Public Notarial Seal - 3 - Marilyn E. WiltialTl6, Notary Public Mechanic6burg Boro, Cumberland County My Commission Expires Nov. 6, 2001 MemlMlr, Pennsyivania Association of Notaries COMMONWEAL TH OF PENNSYL VANIA) SS COUNTY OF CUMBERLAND) We, the undersigned, J. ROBERT STAUFFER and SUSAN A. McCOY, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the within testatrix, LOUISE M. McGINNIS, sign and execute the instrument as her Last Will and Testament; that the said testatrix, LOUISE M. McGINNIS, executed it as her voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testatrix, signed the Will as witnesses; and that, to the best of our knowledge, the testatrix was, at the time, eighteen (18) or more years of age, of sound mind, and under no " ~",y . / ".~ .' J' f _ >?'-"' Ie CJ{7- Sworn and subscribed to before me this Jl ~ay of January, 1999. /Jh~~<~ ('udk t Notary Public r Notarial Seal PubliC Marilyn E. WI~a~~:~and county - 4 - Mech8I'lCSb':1ro. rEXpres NOlI. 6.2001 My commIssIOn . . non ~ NotinG' -Member. pennsylvania ASSoC\ll: SNELBAKER, BRENNEMAN (1 SPARE A PROFESSIONAL CORPORATION AITORNEYS AT LAW 44 WEST MAIN STREET MECHANICSBURG, PENNSYLVANIA 17055 P. O. BOX 318 FACSIMILE (717) 697-7681 RICHARD C. SNELBAKER KEITH O. BRENNEMAN PHILIP H. SPARE 717-697-8528 September 5, 2001 Mary C. Lewis, Register of Wills Office of the Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 Re: Estate of Louise M. McGinnis, Deceased No: 2001-00577 Dear Mrs. Lewis: We have been engaged to represent Kathleen L. Umstead, the Executrix of the above Estate. Please enter our appearance in your records as attorneys for the Estate. Richard C. Snelbaker RCS:jjc cc: Kathleen L. Umstead E - CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Louise M. McGinnis, Deceased Date of Death: June 14,2001 No. 2001-00577 PA No. 2101-0577 To the Register: I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on or about September 6, 2001: Name Address Kathleen L. Umstead 125 East Locust Street Mechanicsburg, P A 17055 Joseph W. McGinnis 2063 Round Spring Drive Kingwood, TX 77339 James D. Lawson 39 West Green Street Mechanicsburg, P A 17055 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: NONE. Date: September 6,2001 card C. Snelbaker, Esquire 44 West Main Street Mechanicsburg, PA 17055-0318 (717) 697-8528 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 SNELBAKER RICHARD C 44 W MAIN STREET MECHANICSBURG, PA 17055 -------- fold ESTATE INFORMATION: SSN: 199-07-1755 FILE NUMBER: 21-2001- 0577 DECEDENT NAME: MCGINNIS LOUISE M DA TE OF PAYMENT: 09/13/2001 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/14/2001 NO. CD 000258 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $4,000.00 I I I I I I I I TOTAL AMOUNT PAID: $4,000.00 REMARKS: SNELBAKER RICHARD C CHECK#102 INITIALS: PB RECEIVED BY: SEAL REGISTER OF WILLS MARY C. LEWIS 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 SNELBAKER RICHARD C ESQUIRE 44 W MAIN STREET MECHANICSBURG, PA 17055 ____un fold ESTATE INFORMATION: SSN: 199-07-1755 FILE NUMBER: 2101-0577 DECEDENT NAME: MCGINNIS LOUISE M DATE OF PAYMENT: 11/14/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/14/2001 NO. CD 001841 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $33.04 I I I I I I I I TOTAL AMOUNT PAID: $ 3 3.04 REMARKS: KATHLEEN L UMSTEAD C/O RICHARD C SNELBAKER ESQ CHECK#152 SEAL INITIALS: SK RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS r c:..;I.H FORM ESTATE OF_l D l Ll S~ L0(1~ fY\Q.C.,J ~\~~ S Not: ice 0 r c lai.m by -.JlyO s f J) \) S in the amount or sdD \ ~ 3 q fi.lad pursuant to secti.on ORPF.ANS' COURT DIVISION O~ C.OURT OF CgMHON p~\S OF ~LlIn be ~10(\dCOUNTY _NO.~\ -D) -577 3384, Probata, Estates and TO THE ""t:LERK OF THE ORPHANS' COURT DIVISION: Enter the claim or \!x)SC 0 \)5 (Cla~ant and Address) in the amount or s ~D \. :10, 1972 as/ame/ded. Date ~I L/ DIJ; 9441 LBJ FREEWAY Lock Box 30 Dallas, TX 75243 :OJ Fiduciaries Code Laws of 1972, Act No. 104 effective July 1, against the above entitled Estate. The decedent who reside; atJ~~ ~ .l,-bC!j AS+S\-. f{\e~JlUrU\Q SbU~~lled on~. (Address) (Date) Written notice of said claim was mailed to see attacned (personal Represencative or Counsel) at on (Address) The basis of aforesaid claim is as follows: (Date) {Itemize fully to enable personal representative to make proper investigation}. Q~c- -\-* DO 61 U111l~ ~l S :J~~'.' ,... . .~, o i-..) I vJ (Name) ~bertsonii2,Agent B ~ ~441LBJ FREEVVAY Lock Box 30 Dallas. TX 75243 (Address) 972-644-6360 Clai.mant's Counsel (Address) fI" PROBATE CDURT Q..mlber land Colli1ty, State of pennsylvania wuise Mae McGinnis, Deceased Case #21-01-577 Proof of Mailinq I ma.iled the creditors claim to the fiduciary (and attorney, if applicable) as follows: I deposited a copy/copies of the claim with the United States Postal Service in a sealed envelope with the postage fully pre-paid. I used first-class ma.il. I am employed in the COlli1ty where the mailing occurred. The envelope (s) was/were addressed and ma.iled as follows: Ms. Kathleen Umstead c/o Richard C. Snelbaper, Esq. 44 W Main St. Mechanicsburg, PA 17055 Date of Mailing: / ~;:(L- COlli1ty of Mailing: Dallas, Texas I declare lli1d7..~lty of perjury that the foregoing J.S true and correct. Date: ~~ ~/ E. Albertson, Agen~r Boscov's P.O. Box 741026 Dallas, TX 75374 ,.., . -.~" Boscoy'S, Inc. Page: 1 Docurnerp:h ~&P4'ff6. ~~€}.~t~19606-4116 / ph'610 779 ?OOO / Fx'610 370.3495 / W'NVI.boscovs.com \RIQ ( BOSCOV'S CREDIT DIVISION ACCOUNT INQUIRY ORGANIZATION 100 LOGO 110 ACCT 0000000000003766675 SHORT NAME MCGINNIS ESTATE STATE PA HOME PHONE TOT CR LMT 0 EMPL CD STATUS Z CA CR LMT 0 CSH AUTH CASH BAL .00 TOT DISP 0 CASH AVAL .00 CASH DSP 0 O-T-B **********0 CYCLE DB 0 PCT LEVEL / ID S PA CYCLE CR 0 CURR BAL 201.39 CYCLE PMTS PAGE 01 11/29/2001 16:47:35 REL H D 1 4 27 DATE <Ertlgit~visio04 /2 8 / 198 6 CARD FEE DATE DTE LST BILL 11/27/2001 BLOCK .00 .00 v REV.;+;;OO EX + (6-00) OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 lip /J.,j 7 DEPARTMENT OF REVENUE JD DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0577 COUNTY CODE YEAR NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER McGinnis, Louise M. 199-07-1755 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 06/14/01 08/22/1918 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 8 3. Remainder Return CHECK ~' Original Return ~' Supplemental Return (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after '\2-12-.81) PRIATE 6. Decedent Died Testate 7. Decedent Mamtamed a LIVing Trust 1 8. Total Number of Safe Deposit Boxes (Attach copy of Will) (AttachacopyofTrust) BLOCKS 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death between 0 11. Election to tax under Sec. 9113(A) 12-31-91 and 1-1-95) (Attach Soh 0) 'bl1$'~QI!MQ$'i)t\\$q~Milili;piAtt;eQjjjjli\$\lQ_~:J;PQI!~mgIU'l,~tifAll'lN!@!\MAtjQN$I!i:1Qj;ti!lj;qll'(g;tl!pj,!,;)8 NAME COMPLETE MAILING ADDRESS COR- Ricbard c. Snelbaker 44 West Main Street RE- FIRM NAME (If Applicable) Mechanicsburg, PA 17055 SPON DENT Snelbaker, Brermetll3Il & SPare, P.c. TELEPHONE NUMBER 717-697-8528 95,500;:00 OFFICIAL USE ONLY 1. Real Esfafe (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal I Property (Schedule E) (5) 60,849.21 6. Jointly Owned Property (Schedule F) 0 Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) None 8. Total Gross Assets (total Lines 1-7) (8) 156,349.21 9. Funeral Expenses & Administrative Costs (Sctledule H)(9) 28,036.37 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (1 0) 17,458.87 11. Total Deductions (total Unes 9 & 10) (11) 45,495.24 12. Net Value of Estate (Line 8 minus Line 11) (12) 110,853.97 13. Charitable and Governmental Bequests/See 9113 Trusts for which an ejection to tax (13) None has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Une 13) (14) 110,853.97 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or1ransfers under Sec. 9116{a)(1.2) X .0 (15) TAX 16. Amount of Line 14 taxable at lineal rate 105,735.98 X .0 45 (16) 4,758.12 - 0.00 COMPU- 17. Amount of Line 14 taxable at sibling rate 0.00 x.12 (17) TATION 18. Amount of Line 14 taxable at collateral rate 5,117.99 X .15 (18) 767.70 19. Tax Due (19) 5,525.82 20. ~ !~Kij~iFXQilAA~Ji!~ijli.\'j'i~*~NQiIffl,A\!t.QlIP.PA~jiff;1 .. .. .",.............,''''.''Mii.!i!11i!>lJl:\'''.\fqAN~.M4iQUe~N$..O'!fl'!A!1lIMliANPi!lePll~JilA!'t\1W:""""" o PA15001 NTF 29755 Copyright 2000 Greatland/Nelco LP - Forms Software Only PA REV-1500 EX (6-00) Decedent's Com lete Address: STREET ADDRESS 129 East Locust Street Page 2 Bora of Mechanicsb CITY Mechanics Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount , Cumberland Ct STATE PA ZIP 17055 (1) 5,525.82 4,000.00 200.00 Total Credits (A + 8 + C) (2) 4,200.00 3. Interest/Penalty if applicable D. lnterest E. Penalty Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3\ enter the difference. This is the OVERPAVMENT. Check box on Page 1 Line 20 to request a refund 5. 11 Une 1 + Line 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + SA. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (3) 0.00 (4) (5) 1,325.82 (5A) 0.00 (5B) 1,325.82 1. 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. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . , , , , ' 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . , . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knqwledge and belref, it is true, correct and complete. Declaration of preparer other than the personal representative is based on information of which preparer has anv knowledQe. SIGN~UjlE OF PERSON RESPONSIBLE FOR FILING RETURN DATE ~ ~ ~~ 5"-3<:7-=':< ADDRESS See SIGNA U o ijg DATE on on use spouse [72 P.S. 9 9116(a)(1.1)(i)]. For dates 01 death on or aHer January i, 1995, the tax rate is imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 9 9116 (a) (1.1) (ii)]. Tho statute nn..", nnt F!XFlmot 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 orafterJuly 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 P.S. 99116(21)(1.2)1. 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,P.S. 9 9116(1.2) [72 P.S.1i 9116(a)(1)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. &9116(3)(1.3)]. Asibling is de1ined, under Section 9102, as an individual who hasat least one parent in common with the decedent, whether by blood oradoption. o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco lP - Forms Software Only Estate of: Louise M. McGinnis 21-2001-0577 The following person(s) are signing the return as representative(s) of the estate: Kathleen L. umstead 125 East Locust Street Mechanicsburg, PA 17055 REII-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Louise M. McGinnis SCHEDULE A REAL ESTATE FILE NUMBER 21-2001-0577 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 ar sell, bath having reasonable knowledge of the relevant facts. Real property which Is Jointly-owned with right 01 survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 Property known and numbered as 129 East Locust Street, Borough of Mechanicsburg, Currberland County, Mechanicsburg, PA 17055, appraised value (copy of appraisal attached) 95,500.00 TOTAL (Also enteron line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 95,500.00 7 CPA21 NTF 10904 APPRAISAL OF REAL PROPERTY LOCATED AT: 129 E. Locust Street Borough of Mechanicsburg, Cumberland County Mechanicsburg, PA 17055 FOR: Richard C. Snelbaker, Esquire 44 West Main Street, Mechanicsburg, PA 17055 AS OF: June 1.4, 2001; Date of Death of Louise M. McGinnis BY: Karen Darney P A State Certified General Appraisal and Pamela M. Reitenbach Assistant to the PA State Certified General Appraiser L. G. CONNOR REAL ESTATE APPRAISERS. L TO Form GAl - "TOTAL 2000 for Windows' appraisal software by a la mode, Inc. -1.800.ALAMOOE File No. 01-555 September 28, 2001 L. G. Connor Real Estate Appraisers, L TD 2159 Market Street Camp Hill, PA 17011 Snelbaker, Brenneman & Spare ATTN: Richard C. Snelbaker, Esquire 44 West Main Street Mechanicsburg, P A 17055 RE: Estate of Louise M. McGinnis 129 E. Locust Street Mechanicsburg Borough, Cumberland County Mechanicsburg, PA 17055 Dear Mr. Snelbaker: Pursuant to your request, we have prepared a COMPLETE APPRAISAL, SUMMARY REPORT of the property captioned in the "Summary of Salient Features" which follows. The accompanying report is based on a site inspection of improvements, investigation of the subject neighborhood area of influence, and review of sales, cost, and income data for similar properties. This appraisal has been made with particular attention paid to applicable value influencing economic conditions and has been processed in accordance with nationally recognized appraisal guidelines. The opinion of value conclusion stated herein is of the date of death of Louise M. McGinnis on June 14, 2001; as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. The purpose ofthis report is to determine an opinion ofthe estimated market value of the subject property for estate settlement purposes. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Respectfully, Karen Darney P A State Certified General Form DCVR - "TOTAL 2000 for Windows' appraisal software by a la mode, inc. -1-BOO-ALAMODE SUMMARY OF SALIENT FEATURES Subject Address 129 E. Locust Street Legal Description Deed Book 14G, Page 311 City Mec:hanicsburg County Cumberland State PA Zip Code 17055 Census Tract 3240-0114 Map Reterence NA Sale Price Date 01 Sale $ NA NA Borrower I Client Lender NA Richard C. Snelbaker. Esquire Size (Square Feet) 1,595 Price per Square Foot $ Location Average Age 47 + YeaTS Condillon Average 10tal Rooms 8 Bedrooms 4 Baths 1.5 Appraiser Date of Appraised Vaiue Karen Damay. PA State Certified General Appraiser June 14, 2001; Date of Death Final Estimate at Value $ 95,500 Form SSO - "TOTAL ZDDD for Windows" appraisal software by a la mode, inc. -1-800-ALAMOOE Pamela Reitenbach UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 01-555 12_9 E. Locu~t$treet Cjty__M~c;hC!nic_sQu~g State PA Zip Cod~ 17055 Legal Description Deed B()o_k 14G. P€lJ1~ 311 County Cumberland Assessor's Parcel No. 17:23-0565-127 TaxJe,r 2001 R.E, Taxes $ 2,150 18 Special A!sessments $ 0.00 Borrower NA Current Owner Louise M. McGinnis Estate Oecu ant: Owner lenant Vacant .. Pro ert ri hts a raised Fee 8im Ie Leasehold Pro'eet T e :: PUD r I Condominium HUD A ani HOA $ NA Mo. NeighborhoPd or Project N@le Boro~g~~f Me"hanic"burg _MapHe1_eren~Jl NA Census Tract 3240-0114 _ Sale Price $ NA Dat~~LS;:t!e ~A _ Q~~G!iIlli2.f] .cmc!.$,.arHQtmt QfJQgf] g,Jfg~s/cQ!l~~SSiDns top~paid by seller NA _ Lender/Cllen! Richard C. Snelbaker, E~~ir~ _Addr~~s_44 Welit t-.1ain Str~~t, M~_ch~l1i~~burg,_PA 17055 A raiser Karen Dame ,General A raiser Address location Urban X Suburban Rural Predominant 8injjle family housing Present land use % X ~~ H Built up Over 75% 25-75% Under 25% occupancy $(000) (yrs) One family 80 Growth rale Rapid X Stable Slow :x: Owner 65 Low 25 2-4 tamily 5 Property values Increasing X Stable Declining . Tenant :".J?~+ _ HigIL1~~",,". MUlti-lamily 3 Demand/supply Shortage X In balance Over supply ><J Vacant (0,5%) i!lid@Pre_dominant ;;Jmn Commercial 10 Marketing time Under 3 mos. 2s: 3,~_IT\O.. _, Qm6 mos.__i__ YaC.(QV_OL5%L'.115-12545-55 Vacant 2 Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: _Ih~s\}bj~c\l)~\gh~9r)'11=!~QJ?jD9,i~;;tle~ !>IlJhe enclQ~~f1.nf;!jghb.or!19od map which is included within the addenda. Subject is located in the Borough of Mech~nicsburg '?!!1jg[1isan 9lg,~r Itst~_Qll~h~!L~rnrn_I,lJ!ity havingJ$~~AddendlllT!) Factors that aUect the marketability 01 the properties in the neighborhood Iproximity to employment and amenities, employment stability, appeal to market, etc.): Subject has ~Gcess to all neG.~ssary ~tJ~Q9J:tjl'1gJa~Ujl~_sjncJtJdi!Jg_ 5~t.!()oI5,-P~Q.lif.R_i,U.kS., tra!1~Q.9rt~ti9n.,_ ~_hQPping and houses qfworship. Employment stability is _good due to the $ti3te CapitaLClt Harrjs~l,l~g,Jh~ County_S~at at t1~rrisbl!!gL~I1Qth.~ "~~!_QJ:!t1Qi[lgWe~t_;>JlQre Ne~. Average_ Rr9perty maintenance programs observed. Employment is within 1?~~Qf!ljr1LJte dtiy_~. ~lei3~y pric:.E:l_Ln.9r~?_~~~ ~n.QMb;> ~latisl.i~~'p_~mon~~ri3te_~table demand for the area. (See Addendum) Land use change X Not likely Likely In process ., To: Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values. demand/supply, and marketing time u such as data on competitive properties for sale in the neighborhood, description ot the prevalence of sales and linanclng concessions, etc.): The search of county tax rec()rds and the ML~ s€lrvice shQVv' price~_stabl~, The MI.,~_~ervicein9ic;_i3tes Ihatthe typicClI prqperty sells in 3-6 months. Mortgage funds are readily availabl~ from a varie~y Qfsourc.e~ v.iith_ s:.oovef'l\\of'!~_\ 10an1) _l:?~ing 5.6:25%~()6.375%, 95% mortg<!ge, up to 3 points. Sellers ~re not required to Clffer sales or fini3ncing concessicms, hoy!ev~r! seller Cls~i~t_<:lnce_i~ oC~l,IrrJng. Project Information for PUDs III appncable) - - Is the developer/builder in control of the Home Owners' Associafion (HOA)? Yes X No Approximate totai number at units in the SUbject project NA Approximafe total number at units tor sale in the subiect proiect NA Describe common elements and recreational facilities: NA Dimensions Please see le:gal _c!escripti9!!_l.:'{ithin the ('!9_clenda oftbJs_re:porL 1opograpny Generally 18\181 Site area .11 Acre; p~r County T_ax As_se~~J'!1~.nt Recon;ls _ Corner Lot : Yes X No Size Typjcal for Area Specific zoning classification and description R.H, Re:sjdentiall:'-!igJJ pens!ty_ _ _ Shape Rectangular Zoning compliance X Legal Legal nonconlorming (Grandlathered use) I, -1 Illegal No zoning Drainage Appears Adequate' Highest & "est use as implcvec'. 2s: Present use _ 0111er use (~!p!airl) View Typical Street Utilities Public Other Off-site Improvements 1ype Public Private Landscaping Ty~ical for Area Electncitj X Str"1 Macad~rT1 X Driveway Surtace Stone/Gravel Gas Curb/gutter Concrete X Apparent easements Standard Utility Water X Sidewalk Concrete X FEMA Special Flood Hazard Area Yes X No Sanitary sewer X Street lights Adequate X fEMA Zone C Map Date 1-16-1980 Storm sewer X , Alley , .. To Re"r ;X FEMA Map No. 420362 0005C Comments (apparent adverse easements, encroachments, special assessments. slide areas, illegal or legal noncontorming zoning use, etc.): Standard easements for electric, telephone. etc. There C1t~ no knoll!'nadver.se~C1sement~--,-~ncro!3.fhlTI!!n!s orc()nQi~ions_nl.:l!~d. GENERAL OESCRIPTlON No. at Units One No. of Stories Two Type (Oet.lAtl.) Detached Design (Style) 1_~/4 Story b\s1\ngJProposeo Existing Age (Yrs.) 47 + Years ElleClive A e ROOMS Living Basement Levell - Level2 EXTERIOR DESCRIPTION foundation co~~,_ ~19~~ Exterior Walls Bri~k!.A.lum Ro01 Sur1ace Sh.l!lgle Gutters & Dwnspts.A!~!'r1irlLJ~ _ Window Type Wood D. H. Storm/Screen:; YeslYes . Manufactured HOllse No Dining Kitchen Qen i FOUNDATION . Slab NA Crawl Space NA .Basemen1 Full . Sump Pump PjL, jDampness ~~~_~gq~n_cja j Settlement Que t~__Age i Infestation None Noted .' Family Brn, Rec.. Rm. I Bed,roorns BASEMENT ,Area Sq. Ft. 1,007 % Finished 0 Ceiling Unfinished i Walls Con. Block i Floor Concrete :Outside Entry Yes iNSULATION Rool Ceiling Walls floor None Unknown X # Baths Laundry x Other Area Sq. FI. 1,007 902 693 ,1 1_ 1 3 .5 1 Finished area above rade contains: INTERIOR Materials/Condition - Floors WoodNin/Asph. Tile/Av Walls Plas\er/Avg TnmJFinish Wood/Av9 Bath Floor VinyllAsph. Tile/Avg Bath Wainscot Plastic/Avg Doors Wood/Avg 8 Rooms' 4 Bedroom s . 1.5 Bath s . 1,595 S uare Feet of Gross Livin Area ,HEA1ING ',KI1CHEN EOUiP. AnlC ' AMENITIES CAR STORAGE: Type FHA ,Refrigerator None ,Fireplace(s) # One X None ,fuel Oil . Range/Oven X Stairs Patio Garage : CongitiQn Avg ,Disposal Drop Stair . Deck Allached 'COOLING Dishwasher I ,I Scuttle X Porch Front X Detached : Central None fan/Hood k><:I. Floor Fence Built-In IOllm Nqne_ ~ Microwave i~.i; Heated ~! I Pool Carport I Condition NA Washer/Dr er ' 1 I Finished 2 Sto Worksho Orivewa 3 Cars Additional features (special energy efficient items, etc.)" Subjec;t h9s a 1'lf:!'NEl:r kitctl~.f1 h.Clvi!m_~_vinyl f1P9r, w90d cabinets and formica counter top. 100 amp electric~1 service. # 01 cars 2 Car Condition of the improvements, depreciation (physic;]l, functional, and external), repairs needed, quality of construction, remodeling/additions, etc.: See Addendum Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity 01 the subject property... There are .nQ-~nQWrof~l?r@8ntE~t~"-~fJ)e envi!9-"-!!18:n~?L~Qm:lilion~Jhat \oYquld negatively imp_act on th~ sal13 of_ the ro ert . See Addendum Freddie Mac Form 7G 6193 PAGE 1 Of 2 Fannie Mae Form 1004 6/93 fmm UA2 - ' Im!\t {{'JOO (11f Wim1nW5" anm2isf\\ ~o11w<'lrt'; r,\I <'I 1<'1 m{)rl~ \nr: - 1.?'('\('\-M AMtlfJ'E Valuatlo ectlon ESTIMATED SITE VALUE ESTIMATED REPRODUCTION CDST-NEW-OF IMPROVEMENTS: Dwelling 1,595 Sq. FI. @$ = $ 1,007 Sq. FI. @$ Garage/Carport Total Estimated Cost New _ Less Physical Depreciation Depreciated Value 01 Improvements "As-is' Value 01 Site Improvements INDICATED VALUE BY COST APPROACH ITEM SUBJECT Sq. FI.@$ UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 01-555 $ .___ Comments on Cost Approach (such as, source 01 cost estimate, site value, square foot calculation and for HUD, VA and FmHA, the estimated remaining economic life of the property): Th_I~J;:~s_U\pproa9h__g~~~a_UY,w~1 r~!i_ul!ln_ ~~_ e?tJ;~llenL~~thllc:l~~_!9_ X?lue if the:p_uJh~J~gis _n~lIJgi r_~a~t?r1~9!Y!!~!\'. ~r1sl..!h~.trT'!p~<?Y.~m~_nt~L!en~ct thehJghE;ls_t~nd be~tl,!~!tl?r th~ land~ J~9!\,ev~ whe~l~ms otl!!!Y_s.i.C:C3.Lc!~~d9J:.~~i()fl, a.D~Lobsolesc~Q9_~ musL._ _~__~~til!l!'l_t~M'!i!~E!:a _of jl,lc!gemer}Us involv_e_c!'?!hl~~ is ~U~~9t_~o__~_~~qr. . .Tj1_~ _C_osJ_~~prQach~~_~ _rlO! util!~~_c:i_ c!YEl:to the _ a,g~ 9f the subject Q!~erty _an~J!l_E!?lrnount otd_t:lJElrred maiDten~nce. = $ External Functional =$ =$ =$ NA COMPARABLE NO.1 ------ ."------------ ------ --- 129 E. Locust Street 210 W. Marble Street 525 E. Simpson Street 131 E. Locust Street Mdre~_s Mechanlcsburg. PA . .._ _ __ ""~ + + +...}I1echanlc.s~~aLl'A_m_u ,. _ _____ _~echanics!>J!!"g,p_~.__. ___ M~~bal1iG.~l:lj,l!:g-,_ PA ~~~:~~!c:: :i::::c:[e. . t~lli~'""@":~ ~:]J~l:Tji~~~l;pqjj;@jAj1;i ~~~illr!~~Jj]mt;m::;i~{ii; .~f\j!;;1}:ft18!~~I$1JEIll!Miijlji Data and/or Inspection MLS; Agent; Ext . Inspection MLS; Agent; Ext. Inspection MLS; Agent; Ext. Inspection V~[i1iGalLQ!LSJl_UICe C. H. Records Court House Records Court House Records Court House Records ','ALUE ADJUST~.EI>IIL . --DESCRiPTION =:-_QESCRIPTION-----:r~(-=-)$ AdiUsi:- ~-= DESCRIPTiON- . : _ +1:1~Adiust~DESCRIPTION-- +(:1$ Adjust . ~~~;~;~:;:eg il\'{II~II" ~~~:~:;i,~o~- - -2,000 I~;~~:rr~~~- -1,800 ~_~~~:~~~~~ Loc_~jon Avera,g~ Sup~riQr_ ~LQ.OO l?1!periorm_ -2.000 E:ql:!~1 WlJ._~~_hold/F~e SimQl~ f_~_e ~ll!lPl~_m__n _ fe_~~imple _m__ _. _ J~~ S!!:!!l2L~ Fee ~)jmRI~_ _fule_ .JJ A~re/8YJl .J.I.6cfE'!/b.YfL.m ____,m ..___ ---'-.14 A~r~ .12 Acre ~~YL Typic~L~J~.~! lYpl~~L~tr~_e:t m ___ _~~L~tre:Elt Typ.i9~U?!r_e:eJ jl~igDill!d AQJl~ 1~/4 S]pry____ll/2 Sl<JIL_____ _.__ ____ 11/2S!O!L 2Slory llJ!~my of.Comtru91iQH _8ri~k/A[um/Avg._ blum/Avg _~Ium/~~g. Fral11.e/ll1.fEl.r:!9f_ .Aill!_ 47 + Years 47 +/~. Y_ea.r~ !?~ .+/: '(~~~_ _51 +/- Years .QQ!1i1ition A',I~r~ge __l?~f!~ri()r -=-~QLO_OP. _S!!l:l~iQr _ ~1~,QQQ_ S~PElrior Above Grade Total. Bdrms B~tb,_ Total : Bdrrns :B~ths Jj!t&iBdrm,~_ Baths: Tot.1 Bdrms Balbs Room Count __8. 4 t~ 7 _L~_1~ 7 __3 .___.1_ +1,500 6 3 15 Grj!s, Livi[Jg_8[~L 1,595SgcEt. . M_60 Sq,Ft ,._----"1,600 ___ _1~04Q.fuJJ! ~ +6,700. .1,416.fuLFt. Basement & Finished Full 8smt Partial 8smt. +2,000 Full 8smt Full 8smt - RQQ[rls SelOW_gHI..Q.L _ _Ymn~!1j~~ed _~lLnj!.hl:!~t U.Qfint~lLe9 ___ _U_~l!.r-'j~!:1!lcL .E\lIlG!i()naIUtility _ __ _t._~r~g_~ _~ver<ig~_ _Ave!~g,~_ _ m _____L Ay.e.~9.~ H~alli1gjCoo1iIlg ftt~~!l~ JjQtYV~tElr~!'JR~_ FHA/None FHA/~9Q~ En~!]yJlfi.cj~fltJJ~.rn~ Aver~~ ~YElrage AIL~~ _ ___ 6~~f!g~_ ~~I~{le/C.am.ort._ ~eJ Garage/x 2 _ _ Det,-G_~!!!g~Uo;1 ___~.OOO p_e:!.Gar~9.t1I~_.__ +1,000 pet:Gara,g~'-)(_? Porch. Patio, Deck, Frt+ Porch Frt. Porch/Patio -500 Frt. Por/EncL Por -1.000 Rear Porch, patio f.ireQLag~Jlc. Fl!~Qlac~_ ______ Etr~place NQflL__m __ __m__~._ +1.500 N9.n~ Ie.o.G.tPmQQ!LetC. WQrK~!lQQ.m.m No.ne _ _ ."!:J.QOO ~h..emd_m_m +1.0.oQ _'0'or~shop CQ~PARABLEND.2 COMPARABLE NO.3 +~,~9q_ -20,000 t2,1OQ. -500 +1,~QQ !Jet Adj. (total) ,18,900 B.JOO HAQ9 Adjusted Sales Price oleom arable 105,100 81,900 103,100 Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): ~~~~9f propertjes ~[QlII~t9 t!:1~.s.~.Qi!,!,c.t Y"e~ElJjm~t~.~. _ltl_l!..f9ur.~_9!!!PE[abl~~t!Q~l;ln ....(erl;l ~9n~L~~e_~ _!9 J?El. t~~ml:!~~~_<!Y~J!.~~J~_._ Adiustments wer~_rn~,dt~Jq reflect su.Q.l?taQJi~'-9ifterence_~_ b~~~~n th~_fQ!n.Ql!..~pl~ J?rQp-e-,!i~~_~!!d the ~lJ.1'lj~_c.t. TQ~. <!Qj1!~~ents th~J~~.r~__r:!l~a.~~ reflect the typical actions 9f.plJ-xers and sellers il). th~_rn5'lr~~I~c:e., ~U _sales '!V~~~_acJj!.'-~l!~JCI r,~fl~.9t th~L~~c;t~_.n_eed.for r~Ra.tr!S as noted in the [lDpr9.Y~!Jlents section of this reI!9_rt., _ _$ales #1, #2, ~n~L#1. ~~.r~ Cl.c!ilJmstEld f9t sU.~~!!9!IQ.c~tion. a..~ _c;:omjJ_Cl.r~d.t() !tl_~.!)ub~g!~JQfg![Q.Q.9n Cl onlt'"Y_aJ'.~tr~J!.Lm(Se~ Ad~~I)~lJm} ITEM SUBJECT COMPARABLE NO.1 -- - [ COMPARABLE NO 2 Date, Price and Data None None None None Source, for prior sales NA NA NA NA wjthinJJl~LQf ~QPJaj$.al_ Grt. H~~. R~~9.C~~ Court tt9!'!~t:l....B..e~g!.c:i.s._ _____ QQurt IjQ!,!s~RecorQs c;Ql,I!:.tHouse Rli!~9rcl.s Analysis of any current agreement 01 sale, option, or listing 01 sobject property and analysis of any prior sales 01 subject and comparables within one year 01 the date 01 appraisal: _O!.h~f.p.!!9L~me:s of c:.9n:!P<!l"Cl_bIEl.p_r9Pl:l_I1!Els 9CPU!Jf3:~.!1JQ~~Jh_afl o,neYElar aQQ,n Th~s_l!!>j~QtQ~.C1P_El_r!Y._~__QQ!currentlYJi~Jt:lcjJor sa_Ie, nor curre[1~y_u.[1qerClmn _ _a.g[~~f!1~mnJfor.sale. _____u_ ___._ INDICATED VALUE BY SALES COMPARISON APPROACH INDICATED VALUE BY INCOME APPROACH il A licable Estimated Market Rent Mo. x Gross Rent Multi lier . This appraisal is made subject to the repairs, alterations, inspections or conditions listed below t- i sobject to completion per plans & specifications. Conditions of Appraisal: ~Clwarranty of tl:1.(;!_<i!p.Q!a.i~El9 is given.oJlf!1..R!le9:uNQ.]!~~.iIi!y.js assumed for.t.h~ structl,!r~I.()!-"lJec,hanJC:<ll ~~JTI~il1~_.QfJ~e property, COMPARABLE NO.3 $ 95,5.00 NA Final Reconciliation: J2l,!El to theU?c~ 9f~nJi!Y_a.ncJ g!-@Il!y__of rel1J~ data.! the Income ApJ?!9ac~.W<i!~gll1siderecUnC1PR:rQP!i~.t~ an_d l1.o! uti!i~ecJ.:, G!eat~~J wejgtl!.___ .Y-'~~_gjye[1 to th~~~~~U;::Q!!JP_Clrison ~pQ!Q?ch i.t[~I~gts th~ !YRlcal actiolJ!...Q!J)-':'Y.~L& sellers in !b.~f!1ar~e:tp!<lS:-'LnQQ~t ApPFoach wa~.9Q.nsid~t:ld _but flot u!!l.iz~_d _dueJ!?Jhe i:lg~.ol the sugjE:l.ct. and t~~.amo!!.nJn9J9Elf!!rr8:d maintenan~_: .peath of Death of L9:lJJ~~M. McgInni~. The purpose 01 this appraisal is to estimate the market value of the real property that is the subject 01 this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439/FNMA form 1004B (Revised June, 1993 I. I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OFTHE REAL PROPERTY THAT IS THE SUBJECT OFTHIS REPORT, AS OF Ju_~e14,2001 . (WHICH IS THE DATE INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT) TO BE $ 95,500 ~~~:~~r:n Darn~,Q~;e(;d?f11!/Jo/ ~::~~:S~RY APPRAISER (ONLY IF REQUtRED): Qate Report_Sillllerf September 28, 2001 ... Qate Rep_ortfugML__ State Certilic~tion # GA-00126Q-L State.Pl<_ ~te_Certillcation # Or State License # State Or Stafe License # ~die~93 PAGE 2 OF2 (~_"j,J. ~--->~'''"~~ F9rm UA2 - "TOTAL 2000 lor Windows" appraisal software by a la mode, inc. -1-800-ALAMODE Pamela Reitenbach, Asst. to Certified General Appraiser I Did -: Old Not Inspect Property State State Fannie Mae Form 1004 6-93 UNIFORM RESIDENTIAL APPRAISAL REPORT MARKET DATA ANALYSIS T ese recent sa es of properties are most similar and proximate to subject and ave been considere in the market an'lysls. he description includes a do lar adjustment reflecting market reaction to tho.. Items of significant varialion between Ihe subiect and comparable properties. If a significant item in the comparable properiy is superior to, or more favorable than, the subject properiy, a minus (-) adjustment Is made, thus reducing the indicated value at the subject. If a significant Item in the comparable Is inferior to, or iess favorable than, the subJect property, a plus (+) adjustment is made, thus increasing the indicated value at the subject. IT~M _.______ SUBJECT . _ u__ COMEAR~tltE_NO~1__ _ _ COMP~RAB1E NO. S COMPARABLE NO,. 6 129 E. Locust Street 703 S. York Street Adqr~~~ --ME!gLa!}!r;;~Qy~g~f.~~""~'mr:"'~:w _tv1~g~alljc~QtJrg,J'Jt._____~__ _ __.__ _.. __ __. __n'__' _~~l;~f~{~ ~i:~:~re~~ i}!!fijBWMtj~~~ ~ii~~f~~~ h.itlli ~;h~!~~~JI.IITtl:2illE~;IB.@1ff~;imjl1i;W&1~ Data and/or Inspection MLS; Agent; Ext. Inspection _V~tificilli9n ~Q\.lr~~S_ _ . G.: H, R~gords Court Hou~e Recor~s j'~LUEADJUSTMENTS DESCRIPTION D~SCRIETION_ ,_+{=l$Adjust~_ Sales or Financing. Conventional Concessions __~! >NQn~L~gQtv!__ Jl~t~ofSaleiTill1~_ _ ; S-23-:1QQL_":--:-":"'--:---=--=~ ______-=_ JJ1p~Uon AV~_l]!g~__ $l}~~riCJs_. ___ __ _--=~,Q_(m __ _l~sehold/Fe~ Sill1pl~ F...e ~imRle F~e~imple_,__n __ __ Site ..11 Acr~/Avg __ .19Acr~fAv9_ Y!~w Typj~~IS~reet___ Typic~L~!~~~t _,- __.___ __ Jl~,ign and A~~~ai_H _ 1_~14 810'1 _ J 11~Jl\ory _ ___ Jruality.of C9nstrYction___ ~rtck!AJuJ'!1jAv!l_ Stc?!1e/AY9___ ___________ _____ ___ . _M~___ __~L"'_'f~~r~ ~~ __'::(~y~~f~_ __ ~._____.______ _CQngitiorL_ _ Av~r~m~__ ~~perl9~___ _ __,____-=-fQJtQO ___________ __ Above Grade _JolaL~Bdrll1s..Jl~th,- Total ;Bdrm,6~!hL Roam Count 8 4 LS S 3 1.S Gro,s Uving Alea 1,S9sSg,ft _1,196 Sq,ft.. Basement & Finished Full Bsmt Full Bsmt. R.QQm~ ~~JoW Qrag~_ _ _ Vnfinish~9 F<,Im Rm _functj9naIUtility_ ,A,Yl3:ra9...El Aver~ge__ _ ____, ___ _~~a~n!ll9ooILnL FHNNone FHN;:;A ___~__--,~.OQ.Q. .EneJQYJfticl~l1tIWillL _ _Av~r~g~__ Ay~rag~___________~_ _______,,__ Gar~!JIl/carport Det (3ar~ge/x.L_ Att Garagel x 1_ ~ _ __+LQQ.O Porch, Patio, Deck, Frt. Porch Frt. Par/Breezeway ~1 ,000 Flmplac~(~}J etc. firep!~ge Nan~_ +_1,!)OO_ _ Fence, Pool, elc. _ Wgrkshap Shedsl x 2 DESCRIPTION +H$Adiust DESCRIPTION +I-)$A~ust. Jota'-~Bdrll1'; B~ths T otaIBdrm" B~ths_ ~~,8:00_ Sq. Ft. Sq, Ft. .1,~OO ._:1Q.:1QO ~ ____89.IQQ. None NA Crt. Hse. Records None NA Court House Records Market Data AnalysIs 6.93 Form UA2.(AC) - "TOTAL 2000 for Windows" appraisal software by a la mode, inc. - 1-BOO.ALAMODE Supplemental Addendum File No. 01-555 Borrower/Client NA Property Mdress 129 E. Locust Street City Mechanicsburg __ Lender Richard C. Snelbaker, Esquire Cgunty Cuml?erl.and State PA Zip Code 17055 NEIGHBORHOOD. Cont'd: a mix of uses which include commercial, retail and residential. This is typical of the area and would have no affect on marketability. The subject's appeal is it's location within the borough of Mechanicsburg and it's easy access to major roadways. The subject is located one block south of Main Street which is one of this areas major east-west roadways connecting into Carlisle and Camp HUI. Locust Street is a one way street, which may decrease market appeal. IMPROVEMENTS. Cont'd: Entire interior of home needs painted. Both bathrooms are dated which will decrease market appeal. Wood floors need refinished. Some of the windows need recauiked. Standing water and dampness was observed in the basement. The front, side and rear sidewalks around the house are not level, and sloped in the direction of the home which is believed to be causing the water problem. Sidewalks should be replaced. The retaining wall at the exterior basement entrance is bowed and needs repaired/replaced. There is a foundation crack along the rear wall of the home. The appraisal is based on the assumption that the subject's foundation is structurally sound. Detached 2 car garage having an attached two story workshop. Garage/workshop has a concrete biock foundation, rubber roof, aluminum gullers and downspouts. . . The property is considered to be in average condition. Based on maintenance, condition and comparison neighborhoods, the estimated effective age is below the actual age. Physical depreciation due to age and deferred maintenance. No economic obsoiescence noted. Functional obsolescence due to fioor plan and superadequacy of garage/workshop. ADVERSE ENVIRONMENTAL CONDITIONS. Cont'd: The property is of an age where lead based paint may be present. The market does not penalize the property, but the client should be advised of it's possible existence. It is assumed that it is not present. If the client has a concern then a qualified expert in the area should be contacted. SALES COMPARISON APPROACH. Conl'd The weighted average was also considered to indicated the value of the subject. Estimated indicated value Is determined by using the Gross Adjustment of sale price for each comparable (camp) as a measure of the relative quaiity of the compo A lower adjustment indicates a better comp, and visa versa. The ratio of gross dollar adjustment to sale price for each of the camps is used to calcuiate the weight each camp should have in a weighted average calculation. As with any method, this technique is not perfect. However, it does a good job of giving more weight to the most simUar camps, while at the same time minimizing values near the extremes of the indicated value range. The indicated weighted average is $95,500; which supports the conclusion of value. Some adjustments exceeded recommended guidelines but were considered necessary to reflect an accurate value. FINAL RECONCILIATION. Cont'd: The market value conclusion stated herein is as of the date of death of Louise M. McGinnis on June 14, 2001; as stated in the body of the appraisal, and contingent upon the certification and limiting conditions attached. The date of inspection was September 24, 2001. Cumberland County recently completed a county wide reassessment of all it's real estate which became effective January 1,2001 and reliects 100% of market value. The subject's new assessed value is $157,730. Based on the data developed within this analysis, it is our opinion that the subject's new assessment is high. Recommend a tax appeal. SPECIAL LIMITING CONDiTIONS: This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. When performing the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is not required to disturb or move anything that obstructs access orvisibUity. The inspection is not technically exhaustive. The inspection does not offer warranties or guaranties of any kind. If the property is said, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood infestation, water test(s), radon, building inspections, etc. SUPPLEMENTAL CERTIFICATIONS: This appraisal was prepared by Karen Darney and Pamela M. Reitenbach for the exclusive use of Mr. Richard C. Snelbaker representing the estate of Louise M. McGinnis. Mr. Richard C. Sneibaker of Snelbaker, Brenneman & Spare is considered to be our client for this appraisai assignment. The purpose of this appraisal is to provide an Form TADD - "TOTI,L 2000 for Windows' appraisal software by a la mode, inc. -1.800.ALAMODE Supplemental Addendum File No. 01-555 Jlorrow~rjj:.Ii~DL NA _ _ErQJ)~~Y Address 129 ~.!OCU5t Street _~i1Y _ M~~hanjcsb!!!:g Lender Richard C. Snelbaker, Es uire C_OIJnty_ _ CUfl:lt>~IIMlJL___ St~PA Zi~ CQde 17055_ opinion of the estimated market value of the subject property for estate settlement purposes. The information and opinions contained in this appraisal set forth the appraiser's best judgement 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. Ms. Darneyand Ms. Reitenbach accept 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. In our opinion the reasonable exposure time linked to the value opinion is 90 to 180 days. We further certify that, to the best of our knowledge and belief: - This appraisal is a COMPLETE APPRAISAL-SUMMARY APPRAISAL REPORT. - The statements of fact in this report are true and correct. _ The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are our personal, impartial, and unbiased professional analyses, opinions and conclusions. _ We have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. _ We have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. _ Our engagement in this assignment was not contingent upon developing or reporting predetermined results. _ Our compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. _ Our analyses, opinions and conclusions were developed, and this report has been prepared in conformity with the Uniform Standards of Professional Practice. - No one provided significant professional assistance to the persons signing this report. - This appraisal has been made in conformity with the requirements of the Code of Professional Ethics and Standards of Professional Appraisal Practice of the Appraisal Institute. - The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. _ Karen Darney and Pamela M. Reitenbach personally inspected the interior and the exterior of the subject property. Pamela M. Reitenbach prepared this report. Karen Darney reviewed the report and concurred with the conclusi ns contained in this report. Karen Darney PA State Certified General Apprai ~~~J ~.i;;tela M. elten ach Assistant to the PA State Certified General Appraiser Form TADD - 'TOTAL 2000 for Windows" appraisal software by a la mode, inc. -1-800-ALAMDDE DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing at title from seiler to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best inferest; (3) a reasonable time is allowed for exposure in the open market; (4) payment Is made in terms at cash in U.S. dollars or in terms at tlnanclal arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone associated with the sale. . Adjustments to the comparables must be made tor speciai or creative financing or sales concessions. No adjustments are necessary tor those costs which are normally paid by sellers as a resull of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the doliar amount at any adjustment should approximate lhe market's reaction to lhe tinancing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: t. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the litie is good and marketabie and, therefore, will not render any opinions about Ihe 1itie. The property Is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report 10 show appro~mate dimensions 01 the improvements and the sketch is inciuded only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of hs size. 3. The appraiser has examined the available flood maps lhal are provided by the Federai Emergency Management ~gency (or other data sOllrces) and has noted in the appraisal report whether the subject she is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or impiied, regarding this determinati<ln. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at hs highest and best use and the improvemenfs af their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normai research involved in pertorming lhe appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparenf conditions of the property or adverse environmentai conditions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser '11111 not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmentai assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser '11111 not disclose the contents at the appraisai report except as provided for in the Uniform Standards oi Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion lor an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that completion of the improvements will be pertormed in a workmanliKe manner. 10. The appraiser must provide his or her prior written consent before Ihe lenderlciient specilied in the appraisal report can distribute lhe appraisal report (including conclusions about the property vaiue, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the tirm wilh which the appraiser is associated) to anyone oll1er than Ihe borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financiai institution; or any department, agency, or instrumenfality at the United States or any slate or the District oi Coiumbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) wifhout having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 1004B 6-93 Pamela Reltenbach Form ACR - "TOTAL 2000 for Windows" appraisai sottware by a la made, inc. -1-BOO-AL~MODE APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched fhe subject market area and have selected a minimum of three recent sales of properties most similar and pro~mate to the subiect property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant varialion. il a significant item in a comparable property is superior to, or more favorable than, the subject property, i have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a signilicant item in a comparable property is inferior to, or less lavorable than the sUbject property, I have made a positive adjustment to increase the adjusted sales price 01 the comparable. 2. I have faken into consideration the lactors that have an impact on vaiue in my development 01 the eslimate 01 market value in the appraisal report. I have not knowingly withheld any significant intormation trom the appraisai report and I believe, to the best of my knowledge, that all statements and information in the appraisai report are true and correct. 3. 1 stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subjecl only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospeclive personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completeiy, my anaiysis a"'lIor the estimate 01 market value in the appraisal report on the race, coior, reiigion, sex, handicap, familial status, or national origin at either the prospective owners or occupants of the sUbject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for pertorming this appraisai Is contingent on the appraised vaiue of the property. 6. i was not required to report a predetermined vaiue or direction In value that favors the cause of the ciient or any related party, the amount 01 the value eslimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or empioyment for pertorming the appraisal. I did not base the appraisai report on a requested minimum valuation, a specitic valuation, or the need to approve a specific mortgage loan. 7. I pertormed this appraisai in conformity with the Uniform Standards 01 Protessional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board 01 The Appraisal Foundation and that were in piace as at the effective date of this appraisal, with the exception of the depanure provision of those Standards, which does not apply. I acknowledge that an estimale of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I deveioped is consistent with the marketing time noted in the neighborhood section at this report, unless I have otherwise stated in the reconciliation seeUon. 8. I have personally inspected the interior and exterior areas of the subject property and the extenor at all properties listed as comparables in the appraisal repon. I further certify that I have noted any apparent or known adverse conditions In the subject Improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the mar1<etability 01 the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisai report. If I relied on significant professionai assistance from any individual or individuals in the pertormance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks pertormed by them in the reconciliation seclion of this appraisal report. I certify that any individual so named is qualified to pertorm the tasks. I have not authorized anyone to make a change to any item in the report; therefore, If an unauthorized change is made to the appraisal report, 1 will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: It a supervisory appraiser signed the appraisai report, he or she cenifies and agrees that: J direcliy supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am ta~ng full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISEO: l_~!l.E. Locust Stre~t, Mechanicsburg,PA 1705L ::::AIS~LLJWl)!-LI_. Name: _ Karen Dame.,. General AP~~-___~~~~ Date Signed:.~jJlember 28,_~0lJ1 .._.. ._.... _... '__._ State Certification #: C)A-001:2.6Q:k. or State license #: State: pP,.. .____. Expiration Date of Certification or License: _~_une 30-,--~9M.-__. __"_____ SUPERVISORY APPRAISER (only If required): Signature: .___ . _.__ Name: _. .__.__.___.. Date Signed: _ .___ State Certification #: or State license #: _ State: ___'_ . _.._ Expiration Date 01 Certification or license: r--? n __ ~~, L -:t:::C"" --' ~~la M. ReLtenbach Asst. to Certified General Appraiser o Did o Did Nonnspect Propeny freddie Mac Form 439 6-93 Page 2 of 2 fannie Mae form 1004B 6-93 Form ACR - "TDTAl2000 lor Windows' appraisal soNware by a la mode, inc. -1-800'AlAMOOE ( Neighborhood Map ) .-;p- J..:='-'; / ll'- 1(1 ';n, XI--.t - \.\~ ;i? _' ".' ~--<~~.L--c(a-~----~ _:__ . VI) $ 4,(-. \ ~ c,.&.~I'Q<",(I_' ! t <r ~.,,~,. ~ '~<::',4'" 0,6' ff ~~~O ~ ;;r ip~ ~ ~ ~ ( ~ ~ -~'..!.'1c O:'~-P.-2- '; s -....r - ~~COl't:O-s> .... ~ c/(l~ ~'4;-Qf. .., ~ i ' '" ~ IOI1~'~ i 1'a .'i '.-i_'1',>;y-__04- '" 091) QQ\I "<"+ no~ ~"1;, o~ , o~ C "~7 L..;, ;;v ,---., ~. 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"". :..: I . rio' ~-"::";.,I" ", ' ...,,,. I.~! lit ~.;... 1,':....J"..:,.:ir~~~f~.. ~~.lt~:.f~~,..:,:~~.'.~'~. t:~~ t~.~.~ltijf':~' >,';ii~j\i~:::'w:;;' ~~)'-~.;;; lolll"~~I.~p."1~~ti i~.,~, .j4",'~'I"~. "r ,'ioJ~. ( . ,"':. 'f.f.r.:J'.....J~.t!1:~,~F-Jo~1 :L, ,.J ".. ~'r~ .=i;~ ..J ; r...~.N~~I~~t.; .__.'~~~ ~l ..6....""'..1...tt' r;~l"""'l".. "1" ...~." _ "_ . .... .Il....... ....:1""'0-.:. <l ~ '61 . -. '..'~f'r~.:.~ .:1\'. LEGAL DESCRIPTION ALL THAT CERTAIN lot of ground situated on the North side of East Locust Street, in the Borough of Mechanicsburg, County of Cumber- land and State of Pennsylvania, bounded and described as follows, to wit: BEGINNING at a point on the curb line of said East Locust Street and at the corner of lot of Frank Guswiler; thence along said lot Northward one hundred forty-three and two-tenths (143.2) feet to Stouffer's Alley; thence along the line of said Alley, Eastward forty- two (42) feet to a point at corner of lot of Mary E. Ashenfelter; thence along the line of said lot, Southward one hundred and forty- three and two-tenths (143.2) feet to a point on the curb line of said East Locust Street; thence along the curb line of said East Locust Street, Westward forty-two and twenty-five one-hundredths (42.25) feet, to the place of BEGINNING. BEING the same premises which Louise M. McGinnis and Norman F. McGinnis, her husband, by their Deed dated the 29th day of October, 1949, and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Deed Book "G", Volume 14, at Page 311, granted and conveyed unto Norman F. McGinnis and Louise M. McGinnis, his wife, 'The said Norman F. McGinnis predeceased his wife, the said Louise M. McGinnis, whereupon title to said p~e~ises vested absolutely in the said Louise M. McGinnis by operation of law as surv1v1ng tenant by the entireties. Borrow~LGIi~nt fJA l'rQJJ~rty Addre>s_~9~,~ocu_st Stre~t _City M~~~flLcsburg Lender Richard C. Snelbaker, Es uire 32.5' o o ~ Dining Room Kit. 3.0' T '=! Living r--- Room ~ ; '=! i Front Porch '=! CD! CD : I.....______.___u........___..____.__._.. 17.0' * Interior Not To Scale Comments: Skelchb ApexNWindows"" Area GLAl GLA2 PIP Building Sketch - --..- ----- .. -- ------- _GRYllty _~--",-mberJ!!n_L_. _____ Bedrm '=! .5 Bath ~ Family Room 12.5' AREA CALCULATIONS SUMMARY Name of Area FirS-i--Floor Second Floor Front Porch Size Totals - ----- 9oi-:.5o-~--9 01-:-50- 693.25 693.25 102.00 102.00 TOTAL LIVABLE (rounded) 1595 _StaleJ'1\ 29.5' ]j Bedrm Bath o () ~ el. C') N La C') Bedrm ory o Attic Unheated cO 1;.3' Half / 6. Story ZiQ~]de 17055 _ Bedrm La C') N La C') '=! CD LIVING AREA BREAKDOWN Breakdown Subtotals -FIrst-Fioor- 12.5 x 33.0 412.50 17.0 x 27.0 459.00 3.0 x 10.0 30.00 Second Floor 23.5 x 29.5 693.25 4 Areas Total (rounded) Form SKlBLOSKI- "TOTAL 2000 for Windows" appraisal software by a la mode, inc. - 1-800-ALAMOOE 1595 Subject Photo Page BQ![owMlGlieot NA Progerty Address 129 E. Locust Street CW, ,M!!c_h~l}jcsP_u19 Lender Richard C. Snelbaker, ESQuire County C\lll)b_e~lan_d State PA lip Code 17055 Subject Front 129 E. Locust Street Sales Poce NA GLA 1.599 T otai Rooms 8 Total Bedrms 4 Totai Bathrms 1.5 location Average View Typical Street Site .11 Acre/Avg Quality BricklAlum/Avg Age 47 ... Years Subject Rear Subject Street form PiC4x6.SR - "TOTAL 2000 for Windows" appraisal software by a la mode, inc. -1-800-ALAMOOE t"'!~ Detached Garage with attached Workshop Comparable Photo Page Borrower/~lient NA P!operty Mgrest g9 E h~~s\ :'ltre~L~ _CIty _ ~ec:~i3~j9~b~~9 __ ______ lender Richard C. Snelbaker, ESQuire CQ!m1Y-G!!~b~rl~n~_ __ StatePi\ Zip Code 17055 Comparable 1 210 W. Marble Street Proximity Within .1/4 Mile Sale Price 124,000 GLA 1,460 Total Rooms 7 Total Bedrms 3 Total Bathrms 1.5 Location Superior View Typical Street Site .17 Acre/Avg Quality AlumlAvg Age 47 +/- Years Comparable 2 525 E. Simpson Street Proximity 4 +/- Blocks Sale Poce 90,000 GLA 1,040 Total Rooms 7 Total Bedems 3 Total Bathrms 1 Location Superior View Typical Street Site .14 Acre Quality Alum/Avg Age 56 +/- Years Comparable 3 131 E. Locust Street Proximity Next Door Sale Poce 117,500 GLA 1,416 Total Rooms 6 Total Bedrms 3 101a\ Balhrms 1.5 Location Equal View Typical Street Site .12 Acre Quality Frame/Inferior Age 51 +/- Years Form PIC4x6.CR - "TOTAL 2000 for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE Comparable Photo Page BOrrower/Client NA _ Propel\'! M~res' 129 E Locust Street CitY _ fv1~ch~fl!9s~~rg__ Lender Richard C. Snelbaker, Es uire C9un~ G!:l_ITIberl~nd__ _ ___ S~te PA Zip Code 17055 Comparable 4 703 S. York Street Proximity Within 1/4 Mile Sale Price 109.900 GLA 1.196 Total Room, 5 Total Bedrm, 3 Total Bathrms 1.5 Location Superior View Typical Street Site .19 Acre/Avg Quality Stone/Av9 Age 46 +/.Years Comparable 5 Proximity Sale Price GLA Total Rooms Total Bedrm, Total Bathrms Location View Site Quality Age Comparable 6 Proximity Sale Price GLA Total Room, Total Bedrms Total Balhrm, Location View Site Quality Age Form PIC4x6.CR - "101AL 2000 for Window," appraisal 'otfware by a la mode. inc. -1-BOO-ALAMOOE . REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY EST ATE OF FILE NUMBER Louise M. McGinnis 21-2001-0577 Include proceeds of litigation & date proceeds were received by the estate. All prop. Jointly-owned with rlQht o1survlvorshlo must be disclosed on Sch. F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH 1 Member's First Federal Credit Union, savings account #126357-00 71.43 2 Mellon Bank, Certificate of Deposit, #140-061897-C 3 Mellon Bank, checking account #142-622-0164 30,011.12 2,933.66 4 Mellon Bank, savings account #00355-015050 6,884.32 5 John Hancock Financial Services, investment account #44-2371193 2,945.52 6 United States Treasury, tax relief refund 217.85 7 Borough of Mechanicsburg, refund due Decedent on Real Estate taxes 67.71 8 Canbined Insurance O:npmy, premium refund on policy # 69231670 6.99 9 Household goods retained by James D. Lawson (Television Set ($201.39), answering machine ($20.00) and toaster oven ($20.00) 241. 39 10 17 piece set of blown glass stenware, appraised value, retained in kind by Joseph McGinnis 250.00 11 10K yellow gold "Cludah" band ring, appraised value, retained in kind by Joseph McGinnis 150.00 12 Household goods retained by Kathy Umstead, appraised by Bricker's Auction 1,040.00 13 Franklin Mint Sterling Silver Auto Ingots and chest, appraised value 500.00 14 Cameras, lenses and other related accessories and photographic products, appraised value, retained in kind by Kathy Umstead 177.00 15 Brittanica Great Books, Favorite Work series by the Book League of America and American Heritage hardl::ound magazines,appraised value, retained in kind by Kathy Umstead 82.50 16 M:Jdel trains retianed in kind by James Lawson, appraised value 659.06 17 M:Jdel Trains, appraised value 85.00 18 Small dining room table, three chairs, hutch, bedroom suite and Total frc:m continuation rADe (s) 200.00 14,325.66 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 60,849.21 7 CPA81 NTF 10908 Page 2 Estate of: Louise M. McGinnis 21-2001-0577 S01EDULE E -- Cash, Bank Deposits and Miscellaneous Personal Property Item No. Description Value at Date of Death 18 living room couch, appraised value, retained in kind by Kathy Umstead 19 Household goods sold by Haar's Auction, sale value 83.50 20 Household goods sold at public auction by Emerald Auction 21 United States Treasury, medicare payment 13,803.55 111.97 22 C01.IDty of Cumterland, refund due decedent on Real Estate taxes 134 . 14 23 Proceeds from the sale of ceramic rrolds and supplies 192.50 TOTAL. (Carry forward to main schedule) . . . . . . 14,325.66 THOMAS MARKLE ~ . Mr. Joe McGinnis presented some items to me for identification and a possible replacement value. Below is a list, and approximate value, to the best of my knowledge. 17 piece set of blown glass stemware, with zig-zag pattern red color band, and a swirl pattern gold leaf band, on each piece, consisting of: 6 flute champagnes 6 wines 6 cordials 1 decanter All of the items mentioned above are in, what appears to be, the original cardboard box. The label is printed, D.A.V.E.C S.Giovanni Valdarno Arezzo Estimated value: $250.00 One lOk yellow gold "Cludah" band ring. Estimated value: $150.00 Please contact me jf I can be of further assistance. Thomas Markle Jewelers KINGS CROSSING. 4417 KINGWOOO DRIVE. KINGWOOD. TEXAS 77339 . [281 J 3604367 ,." ,~..~. ...'..... '''~..4'' " "' ~ APPRAISAL Personal Property of ),UUI5f //C(:.llv;1//5 /;Zq/,J{;cv:sT 57, /'lcct'I',5'J /l/J. )?O.5~- A . d b Ch k E B . k AU094 L o t ppralse y uc . nc er - ae (;; - /'1 - CldZ ITEM VALUE ITEM VALUE -nw(iZ.LY eKe'" T~ ?() Ill, /J ')-" C(jcJilH~ ~Tf(,.JfI'L'/ tV,ut- ) =? PrlvTr;!. II(jvi./Ah<~ IJ,),OG )D b S7U.LI/J9 Au-r1J FeriS ' 37n) 6 j) , ,JOe - ;:"',~f<'I', JI.(;~';' G, ~ J:,.., ry' G,I/e~'" .,' :saUler Fol g </I';,v/! , / t JI10 ./ C uP 11\ CliP, IAyr ;LfJV ub ,JrLLY Cu?P,uAi'd 3bo 00 HililtJc,AJ//Y DRUt-1-rAfiLc ,57J,00 .J /fAI(oMp!",; "Z4h) ~;;/!fVcl" ., _'l>._. ..r"'''''~''' ~ ,-' 'u ...~ .,_...._....,.;~'... ,...._~,I.-;, ,.,,~," . " ..56 aD 1..( u[c: ///,/ [ Drsf/. L/()./J~ 1/ /5IIOOD -/217.41' A/PMI5/1L ! ~ - (tj;('L A '-PA' I /" ti-r.-v- /!Unql/-L , " , " , , , , , ., )~;: ! , " , /' 'j" I / , " , . , ....,,' . . ... "" , '. . , , ..,: ~'" , , 1 APPRAISAL JAMES LETT COMPANY 875 MARKET STREET LEMOYNE, PA 17043 717-737-6787 FAX 717-737-6228 TO WHOM IT MAY CONCERN: This is to certify that we are engaged in the photographic business, appraising cameras, lenses, and related accessories and photographic products. We herewith certify that we have this day examined the following listed and described articles, the property of: ...................................................................................*...*. RALPH UMSTEAD 125 EAST LOCUST STREET MECHANICSBURG, PA 17055 Canon AE-1 Program 35mm Camera #1354313 w/50mm f/1.8 Lens #3729485 Canon FD 50mm fl1.4 Lens # 1611256 $68.00 $23.00 $18.00 Tamron 28mm f/2.8 Lens & Case # 5003047 Tamron 80-205mm f/4.5 Lens & case # 5404063 $32.00 Canon 188A Speedlite Electronic Flash $24.00 Misc. Accessories Lens Brush Canon Camera Case 52mm UV Filter Coast Gadget Bag $12.00 TOTAL APPRAISED VALUE $177. APPRAISAL FEE $ 25.00 The foregoing Appraisal is made with the understanding the the Appraiser assumes no liability with spect to any action that may be taken on the basis of this Appraisal. L00L- Date' ~ William D. Morrow, Ceritifed Photopgraphic Consultant .:- . .~.,...,.-='='" o. c. 6i""ri~' THE TRAIN SHOP. 20 Willow Street. Palmyra, Pennsylvania 17078~ 1335 Phone 717-838-8101 August 15, 2002 To whom Hilla}' concern: We have examined the allachcd list of HO model train supplies and arrived at an cstimated replacement value of $744.06. It must be realized that most of tile items listed arc not well-defined in value in the collectible market, thus the best available estimate of value is based on current retail prices, adjusted for the facttllat some items arc obsolele. Items for which no comparison is available were left at the listed invoice price, Realize also that the Tyco Corporation no longer manufaclures modcltrains, so comparisons were made to similar items cnITCntly olTered by olher mannr..ctnrers. Please feel free 10 conlacl us if clarification is needed on any of our evaluations. Sincerely, 1I~f~- Thomas R Ebersbach Shop Manager tAERAl^- ~ AUCTION Il{J ..)\ and ~ ~APPRAISAL G QeRViC~ s &7~'~. /;.Y", L~ ~ L> ; . "~:u Dc. : ~. .'~~~ ~t;I\ERAl ~ AUCTIONb ~ and #..... ~APPRAISAL G ~E'RV'C~ lJARRY K. TOLDY AUCTIONEER AU.OU3U64L 717-933-33U6 717-968-4694 1.8UO-724-4863 CAGA EST..HE SPECIALIST CAGA March 15, 2002 Emerald Auction and Appraisal Service Barry K. Tolby Auctioneer/Appraiser AU-003064-L 15 Sycamore Circle Etters, Pa. 17319 Mrs. Kathleen L. Umstead {Executrix)for the Estate of Louise M. McGinnis 129 E.Locust St. Mechanicsburg, Pa. 17055 Dear Mrs. Umstead, I would like to thank you for contacting my company to assist you in settling your mothers' estate. I would also like to express my sympathies to you and your family for your loss. I know it is a trying time and will assist you in every way I can. During my visit with you on Wednesday, March 13 2002, and seeing what needs to be done, I find it impossible to give you a fair and accurate appraisal of the estate. This is because of the large amount personal goods and property that has been collected over the years. In my best judgment it will take at least 3-4 auctions to liquidate all of the personal property. It will take one separate auction to liquidate all the coins, stamps, first day covers, and misc related items. I have put a total appraised value of $200.00 on the items listed: Small dining room table and three chairs, small hutch, bedroom suite on the second floor, and cloth living room couch, love seat, and chair. All being in FAIR condition. . . REV-15;1EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Louise M. McGinnis SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2001-0577 Debts of decedent must be reDorted on Schedule I. ITEM NO. A. FUNERAL EXPENSES: DESCRIPTION AMOUNT 1 Myers F\meral Herne, Inc.., funeral services 5,865.00 2 Rothennel' s, casket spray 90.10 3 Rclling Green Cemetery, grave expenses 760.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Kathleen L. Umstead Social Security Number(s)/EIN No. of Personal Representative(s) Street Address 125 East Locust Street City Mechanicsburq State PA 7,500.00 Zip 17055 Year(s) Commission Paid: 2. 3. Attorney Fees Name: Snelbaker, Brennerran & Spare 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 5,500.00 0.00 4. Probate Fees 0.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 See Schedule attached Total fran continuation page (s) 8,321.27 7 CPA11 NTF 10911 TOTAL (Also enter on line 9. Recacitulation) $ (If more space is needed, insert additional sheets of the same size) 28,036.37 Estate of: Louise M. McGinnis Item No. SOlEDULE H, PART B -- Administrative Costs Description 7 Joseph McGinnis, reimbursement for probate fee 8 The Patriot-News, advertising Executrix notice 9 Cumberland Law Journal, advertising Executrix notice 10 Register of Wills, filing fee for Inheritance Tax return 11 L.G. Connor Real Estate Appriasers, Ltd, real estate appraisal fee 12 Haar's Auction, cc:mnission on sale of household goods 13 Emerald Auction Service, expenses and camUssion on sale of household goods Jennifer L. Gifford, =rked auciton on 3/16/02 & 4/6/02 14 15 Ralph L. Umstead, Jr., reimbursement for purchase of coin holders and starrp I:x:x:>ks 16 Barry L. Heckard, Sr., real estate/sch=l taxes 17 Greenawalt & Corrpany, P.C., preparation of final individual returns 'IOI'AL. (Carry forward to main schedule) . . . . . . Page 2 21-2001-0577 Arrount 255.00 113.10 75.00 15.00 275.00 33.40 5,799.36 100.00 177.63 1,217.78 260.00 8,321.27 . REV-15,12 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Louise M. McGinnis Include unreimbursed medical exoenses. ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2001-0577 DESCRIPTION AMOUNT 1 Mellon Bank, demand note #101-875-0004135, note payable 15,096.04 2 Sears National Bank, loan #54 84076 62114 4, account payable 473.35 3 Lester W. Erb, Inc, heating oil, account payable 552.13 4 Home Depot, credit card #517951 006617 2, note payable 844.45 5 PPL, electric service, account payable 148.87 6 United Water, water service, account payable 17.27 7 Borough of Mechanicsburg, sewer service, account payable 80.52 8 Verizon, phone service, account payable 19.85 9 Boscov's, credit card #003766675, account payable on Television Set 201. 39 10 East Pennsboro Ambulance Service, account payable, ambulance services 25.00 7 CPA12 NiF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 17,458.87 CopyrrghtForms Software Only, 1997 NelcQ, Inc. . REV-15i\3 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES Louise M. McGinnis No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 Kathleen L. Umstead 125 East Locust Street Mechanicsburg, PA 17055 2 Joseph W. McGinnis 2063 Round Spring Drive Kingwood, 'IX 77339 3 Jarres D. Lawson 39 West Green Street Mechanicsburg, PA 17055 FILE NUMBER RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son Nephew 21-2001-0577 AMOUNT OR SHARE OF ESTATE 100,617.99 5,117.99 5,117.99 ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None 7 CPA13 NTF 10913 TOTAL OF PART II -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 Copyright Forms Software Only, 1997 Nelco,lrrc. (11 more space is needed, insert additional sheets 01 the same size) 21-2001-577 ii LAST WILL AND TESTAMENT OF LOUISE M. McGINNIS I, LOUISE M. McGINNIS, of the Borough of Mechanicsburg, County of Cumberland and State of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this my Last Will and Testament, hereby revoking and making void any and all prior Wills by me at any time heretofore made. I. I direct the payment of all my just debts and funeral expenses as soon after my decease as the same can be conveniently done, and in this respect, I further direct that all estate, inheritance and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my general estate to the same effect as if said taxes were expenses of administration and all property includable in my taxable estate whether or not passing under this Will shall be free and clear thereof. 2. I give, devise and bequeath my House and Lot of Ground located in the Borough - I - l -- >------ of Mechanicsburg, Cumberland County, Pennsylvania, and presently known and numbered as 129 East Locust Street, to my daughter, KATHLEEN L. UMSTEAD, absolutely, unconditionalIy and in fee simple 3. I give, devise and bequeath all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever the same may be situate, to my son, JOSEPH W. McGINNIS, my daughter, KATHLEEN L. UMSTEAD, and to my nephew, JAMES D. LAWSON, share and share alike, per stirpes. LASTL Y, I nominate, constitute and appoint my daughter, KATHLEEN L. UMSTEAD, Executrix ofthis my Last Will and Testament and direct that she be excused from posting bond or other security for the faithful performance of her duties in any jurisdiction. IN WITNESS WHEREOF, r have hereunto set my hand and seal this .J (} day of January, A. D., 1999. -? . ') ........, ~() - , . -~ (~,~../ 7 7. /11-':/~--./ ~ Louise M. McGinnis (SEAL) I Signed, sealed, published and declared by the above named, LOUISE M. -2- -~ --- --- ---~- ------------ . McGINNIS, as and for her Last Will and Testament, in the presence of us, who have subscribed our names hereto as witnesses, at the request of said Testatrix, in her presence L<>~ d. - COMMONWEALTH OF PENNSYL VANIA) SS COUNTY OF CUMBERLAND) I, LOUISE M. McGINNIS, the testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly, and that I signed it as my free and voluntary act and deed, for the purposes therein expressed. ~~--Y71.t.nI@....A,:--. j Louise M. McGinnis (SEAL) Sworn and subscribed to before me this ;Zy7'dayofJanuary, 1999. /Yk~<-~ Eu~A otary PublIc Notarial Saal - 3 - Marilyn E. Wi"iams. Notary Public Mechanic&burg Boro. Cumberland County My CommisSion Ellpires Nov. 6. 200 t , Member. PennsyfvaniaAssociatlon of Notaries' , , II j COMMONWEALTH OF PENNSYL VANIA) SS COUNTY OF CUMBERLAND) We, the undersigned, J. ROBERT STAUFFER and SUSAN A. McCOY, the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law, depose and say that we were present and saw the within testatrix, LOUISE M. McGINNIS, sign and execute the instrument as her Last Will and Testament; that the said testatrix, LOUISE M. McGINNIS, executed it as her voluntary act for the purposes therein expressed; that each of us, in the hearing and sight of the testatrix, signed the Will as witnesses; and that, to the best of our knowledge, the testatrix was, at the time, eighteen (18) or more years of age, of sound mind, and under no constraint, duress or undue influence. .L-- d .~ Sworn and subscribed to before me this ;JJ ~ay of January, 1999. /ltUA1: ~udk Notary Public Notarial Seal p"bbC Marilyn E. Wi~ia"t ~~Z.nd eounW - 4 - M~~~~~~r~Xpi~.s NO'< 6,2001 My .' oIHotariet Member. Penns~"ania AssoC.atlOO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B060 1 HARRISBURG, PA 1712B-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SNELBAKER RICHARD C 44 W MAIN STREET MECHANICSBURG, PA 17055 ______n fold ESTATE INFORMATION: SSN: 199-07-1755 FILE NUMBER: 2101-0577 DECEDENT NAME: MCGINNIS LOUISE M DATE OF PAYMENT: 10/02/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/14/2001 NO. CD 001676 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,325.82 I I I I I I I I TOTAL AMOUNT PAID: $1,325.82 REMARKS: RICHARD C SNELBAKER ESQUIRE CHECK# 148 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS MARY C. LEWIS REGISTER OF WILLS /6-CZ.37-/D ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (Ol-OU 11-1l-2002 MCGINNIS 06-14-2001 21 01-0577 CUMBERLAND 101 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN M LOUISE RICHARD C SNELBAKER SNElBAKER ETAL 44 W MAIN ST MECHANICSBURG PA 17055 Amount Remitted 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 =i5'4j-Ex-AFP--foY:02Y-NoYicE--oF-YNHEiiifANci-YA"irA-PPRAiSEifENT~--A[i-oWAiici-OR------------ - - --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MCGINNIS LOUISE M FILE NO. 21 01-0577 ACN 101 DATE 11-1l-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED 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. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets 95,500.00 .00 .00 .00 60,849.21 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. (1) (2) (3) (4) (5) (6) (7) 156,349.21 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 28,036.37 17.458.87 (11) (12) ll3) (14) (9) llO) 45.495 24 1l0,853.97 .00 110 ,853.97 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ~ returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: .00 X 00 = .00 105,735.98 X 045 = 4,758.12 .00 X 12 = .00 5, 117 .99 X 15 = 767.70 ll9)= 5,525.82 K~\.~.Lrl l+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0258 210.53 4,000.00 10-02-2002 CDOO1676 10.53- 1,325.82 BALANCE OF UNPAID INTEREST/PENALTY AS OF 10-03-2002 TOTAL TAX CREDIT 5,525.82 BALANCE OF TAX DUE .00 INTEREST AND PEN. 33.04 TOTAL DUE 33.04 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAID AFTER DATE INDICATED, SEE REVERSE CALCULATION OF ADDITIONAL INTEREST. RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty periOd. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Da ily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 n .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 n .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. /6 -c23?- /0 ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-l&07 EX AFP (Dl-D2J RICHARD C SNELBAKER SNELBAKER HAL 44 W MAIN ST MECHANICSBURG '~A 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-16-2002 MCGINNIS 06-14-2001 21 01-0577 CUMBERLAND 101 LOUISE M Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV = H;(fj-Ex--AFP--foY:o'2Y------...--iNifERITANCE-fAx-sTAfEHEtif-oF'-AC-couiif--.-..---------------- - - --- ESTATE OF MCGINNIS LOUISE M FILE NO.21 01-0577 ACN 101 DATE 12-16-2002 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 DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-11-2002 PRINCIPAL TAX DUE: ........................................ 5,525.82 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0258 210.53 4,000.00 10-02-2002 CDOO1676 10.53- 1,325.82 11-14-2002 CDOO1841 33.04- 33.04 TOTAL TAX CREDIT 5,525.82 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 II 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" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA, REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENAL TV: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are: Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7Z .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7Z .000192 1986 10% .000274 2000 8% .000219 1987 9Z .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. '\ I b-cZ;?~.. /~ '- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT RICHARD C SNELBAKER SNELBAKER ETAL 44 W MAIN ST MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-31-2003 MCGINNIS 06-14-2001 21 01-0577 CUMBERLAND 101 Amount Remitted '* REV-159S EX AFP (01-051 LOUISE M MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV =iS9-j-E3f-AFP-foY:03Y-----.-.-ii.ftiERYfANcfE'-rA-i-RE-CORD--ADJUsri.fE'Nr-..------------------------ -- --- ESTATE OF MCGINNIS LOUISE M FILE NO. 21 01-0577 ACN 1 01 ADJUSTMENT BASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets DEDUCTIONS AND EXEMPTIONS: (1) (2) (3) (4) (5) (6) (7) 95,500.00 111. 41 .00 .00 60,849.21 .00 .00 (8) 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H) Debts/Mortgage Liabilities/Liens (Schedule I) Total Deductions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected Net Value of Estate Subject to Tax (9) 28,036.37 no) 17 ,458.87 (11) (12) 9113 Trusts (Schedule J) (13) (4) 10. 11. 12. 13. 14. TAX: IS. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B 19. Principal Tax Due TAX CREDITS: (15) (16) (17) rate (18) .OOX 00 = 105,810.26X 045= .OOX 12 = 5,155.12X 15 = (19) DATE 03-31-2003 156,460.62 45,495.24 110,965.38 .00 110,965.38 .00 4,761.46 .00 773.27 5,534.72 KEl;EU', \'I'J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0258 210.53 4,000.00 10-02-2002 CDOO1676 1. 63- 1.325.82 11-14-2002 CDOO1841 33.04- 33.04 ANCE OF UNPAID INTEREST/PENALTY AS OF 11-15-2002 TOTAL TAX CREDIT 5,534.72 BALANCE OF TAX DUE .00 INTEREST AND PEN. 9.20 TOTAL DUE 9.20 BAL · IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment made payable tD the name and address printed Dn the reverse side. -- Make check Dr mDney Drder payable tD: REGISTER OF WILLS, AGENT, REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr frDm the Department's Z4-hDur answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr speaking needs: 1-800-447-30Z0 (TT Dnly). REPLY TO: QuestiDns regarding errDrs cDntained Dn this nDtice shDuld be addressed tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, PhDne (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (570) discDunt Df the tax paid is allDwed. PENALTY: The 1570 tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. INTEREST: Interest is charged beginning with first day Df delinquency Dr nine (9) mDnths and Dne (1) day frDm the date Df death tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df six (670) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Oepartment Df Revenue. The applicable interest rates fDr 198Z thrDugh Z003 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr 198Z ZOZ .000548 1987 970 .000Z47 1999 n .00019Z 1983 1670 .000438 1988-1991 HZ .000301 ZOOO 870 .000Z19 1984 HZ .000301 199Z 970 .000Z47 ZOOl 970 .000Z47 1985 1370 .000356 1993-1994 n .00019Z ZOOZ 670 .000164 1986 1070 .000Z74 1995-1998 970 .000Z47 Z003 570 .000137 --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. REV-1470 EX (6-88) * COMMONWEALTH Ot'PENNS\;ilVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME REVIEWED BY LOUISE M MCGINNIS SCOTT ELLISON ITEM SCHEDULE NO. B INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER ACN EXPLANATION OF CHANGES 2101-0577 101 THE US SAVINGS BOND IN THE AMOUNT $111.41 HAS BEEN ADDED TO THE ESTATE. ROW Paqe 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 1712B-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SNELBAKER RICHARD C ESQUIRE 44 W MAIN STREET MECHANICSBURG, PA 17055 nn____ fold ESTATE INFORMATION: SSN: 199-07-1755 FILE NUMBER: 2101-0577 DECEDENT NAME: MCGINNIS LOUISE M DA TE OF PAYMENT: 04/15/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 06/14/2001 NO. CD 002445 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $9.20 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: KATHLEEN L UMSTEAD C/O SNELBAKER ETAL CHECK#163 SEAL INITIALS: DO RECEIVED BY: REGISTER OF WILLS $9.20 DONNA M. OTTO DEPUTY REGISTER OF WILLS \, J6-d2g?- /D 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-l'17 EX AFP (01-05> RICHARD C SNELBAKER SNElBAKER ETAL 44 W MAIN ST MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-05-2003 MCGINNIS 06-14-2001 21 01-0577 CUMBERLAND 101 LOUISE M Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV: i6'ifj-Ex--AFP--(oY:oiY------..i:--iNirERi~fANCE--fAX--STA-fe;:iE-N'f-'ifF'-Ac-couiff--i:'i.---------------- - - --- ESTATE OF MCGINNIS LOUISE M FILE NO.21 01-0577 ACN 101 DATE 05-05-2003 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-28-2003 PRINCIPAL TAX DUE: ..................................... .................................................................................................................................................................................. 5,534.72 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 09-13-2001 CDOO0258 210.53 4,000.00 10-02-2002 CDOO1676 1.63- 1,325.82 11-14-2002 CDOO1841 33.04- 33.04 04-15-2003 CD002445 9.20- 9.20 TOTAL TAX CREDIT 5,534.72 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 lIE 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" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J oC ,... "".'" .. (1:' ~;t CU 8 :0 :0(1) if!,0, ,'.'.'. ~"" :::;: ~ ~ B o l:> 0'1 PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA l7l2B-060l, phone (7l]) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount of the tax paid is allowed. PENALTV: The 1570 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (670) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Vear Rate Factor Vear Rate Factor Year Rate Factor 1982 2070 .000548 1987 970 .000247 1999 77. .000192 1983 1670 .000438 1988-1991 1170 .000301 2000 870 .000219 1984 1170 .000301 1992 970 .000247 2001 970 .000247 1985 1370 .000356 1993-1994 77. .000192 2002 670 .000164 1986 1070 .000274 1995-1998 970 .000247 2003 570 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. I /u' / v()( STATUS REPORT UNDER RULE 6.12 Name of Decedent: Louise M. McGinnis Date of Death: June 14, 2001 Will No.: 21-01-0577 Admin. No.: 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: Spprox. 6 months 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 w.. he Clerk of the Orphans' Court and may be attached to this re rt. ~ Date: 2L20jO 3 Richard C. Sne1baker Name '."q' '\1)'''1 __l _ lA I ~ 131~ Snelbaker, Brenneman & Spare, P.C. 44 West Main Street AdJ1~s~hdIlicsburg, .l:'A 170:>:> t \7: Ol'd tl J-U\4 (0. (717) 697-8528 Telephone No. ".e~pacity: 0 Personal Representative Ju~)eB 9 Counsel for personal representative I Cumberland County - Register Of Wills Hanover and High Street Carlisler PA 17013 Phone: (717) 240-6345 Date: 5/07/2003 UMSTEAD KATHLEEN L 125 EAST LOCUST STREET MECHANICSBURGr PA 17055-3841 RE: Estate of MCGINNIS LOUISE M File Number: 2001-00577 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 RULESr NO. 103 SUPREME COURT RULES DOCKET NO. 1r for decedents dying on or after July 1r 1992r the personal representative or his counselr within two (2) years of the decedent's deathr shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 6/14/2003 Your prompt attention to this matter will be appreciated. Thank You. SincerelYr DONNA M. OTTO DEPUTY REGISTER OF WILLS cc: JFile Counsel Judge J COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND l j 55: Kathleen L. Umstead being duly sworn according to law, deposes and says that fie lS the Executrix of the Estate of Louise M. McGinnis late of Roro.u.glL oL.Me.chanic..sbu.DJ--__ , Cumberland County, Pa., deceased and that the within is an inventory made by Ka thleen L. Urns tead__ _, the said Executrix of the entire estate of said decedent, consisting of all the personal propdrty and real estate, except real estate outside the Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory represent it's fair value as of the date of decedent's death. Sworn and subscribed before me, '~Y~/'l~ ~l.. \ (i- , <'0 xm 2 003 SU\n~;<~~ ~ I Notarial Seal Sandra K. Showers, Nota Pubtic ~ Boro, Gumbert County: I My CommissIOn Expires N . 22, 2003 , MeJ1'l.beT, P8nl'\~~i!vflnl,,, A'lS''X'!alioo of Notaries 14th June Executor. Administrator Kathleen L. Umstead 125 East Locust Street Mechanicsburg, PA 17055 Address Date of De~t;' 2001 Day Month Year INSTRUCTIONS I. An inventory must be filed within three months after appointment of personal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional assets. 3. Additional sheets may be attached as to personalty or realty ') "" 4. See Article IV, Fiduciaries Act of 1949. 1'0 _C::-:.. ('J . ty) '"'~ U H P-I ~ ... Q) H rtl 0... (J) >- " <<l r-- C1I r-- t- w OIl >- 0::: t- III H i:: Lf) w -c( en Ql 0 0::: e... t- ..--j u G) Q) rtl 0 In Ql ~ft I 0 w w i:: C C'l rl J: 0::: i:: III to- e... e... ~i 0 t- ...J U. ..--j III I Z U. ...J -c( 0 C-' e... rl W 0 -c( w C) >. N > Z 0::: :8 0 - i::~ Z 0 H c (J) C :::J 0 In Z . 0 0 '1'" 0::: :8 r:Q U Z w -c( 1 ~ U I~ e... Q) I " c '8~ en III - -.: ..--j 0 Ql roi ~I ...c ""tl ...lO: ..c: 0 Ql E C1I 0 C) Q) H' - III :::J 0 .~ i:: , U u: , ...J = Inventory of the real and personal estate of LOUISE M. MCGINNIS, Deceased PERSONALTY: 1. Member's First Federal Credit Union, saving account #126357-00 2. Mellon Bank, Certificate of Deposit #140-061897-C 3. Mellon Bank, checking account #142-622-0164 4. Mellon Bank, savings account #00355-015050 5. John Hancock Financial Services, investment account #44-2371193 6. United States Treasury, tax relief refund 7. Borough of Mechanicsburg, refund due Decedent on Real Estate taxes 8. Combined Insurance Company, premium refund on policy #69231670 9. Household goods retained by James D Lawson: a. Television Set $201.39 b. Answering Machine $ 20.00 c. Toaster Oven $ 20.00 10. 17 piece set of blown glass stemware, appraised value, retained in kind by Joseph McGinnis 11. 10K yellow gold "Cludah" band ring, appraised value, retained in kind by Joseph McGinnis 12. Household goods retained by Kathleen Umstead, appraised value 13. Franklin Mint Sterling Silver Auto Ingots and chest, appraised value 14. Cameras, lenses and other related accessories and photographic products, appraised value, retained in kind by Kathleen Umstead 15. Brittanica Great Books, Favorite Work Series by Book League of America and American Heritage hardbound magazines appraised value, retained in kind by Kathleen Umstead 16. Model trains, appraised value, retained in kind by James Lawson 17. Model trains, appraised value 18. Small dining room table, three chairs, hutch, bedroom suite and living room couch, appraised value, retained in kind by Kathleen Umstead 19. Household goods sold by Haar's Auction, sale value 20. Household goods sold by Emerald Auction, sale value 21. United States Treasury, Medicare payment 22. County of Cumberland, refund due Decedent on Real Estate Taxes 23. Proceeds from sale of ceramic molds and supplies 24. United States Savings Bond, Series E, face value $25.00, issued 8/1975 $ 71.43 30,011.12 2,933.66 6,884.32 2,945.52 217.85 67.71 6.99 241.39 250.00 150.00 1,040.00 500.00 177.00 82.50 659.06 85.00 200.00 83.50 13,803.55 111.97 134.14 192.50 111.41 TOTAL PERSONALTY: $ 60,960.62 REAL EST A TE: 1 . House and lot known as numbered as 129 East Locust Street (Borough of Mechanicsburg), Cumberland County, Pennsylvania $ 95,500.00 TOTAL PERSONALTY AND REAL ESTATE: $ 156,460.62 Page 1 ESTATE NO. 21-01-0577 FIRST AND FINAL ACCOUNT AND STATEMENT OF PROPOSED DISTRIBUTION OF AND BY KATHLEEN L. UMSTEAD, EXECUTRIX OF THE ESTATE AND UNDER THE LAST WILL AND TESTAMENT OF LOUISE M. MCGINNIS, DECEASED, LATE OF THE BOROUGH OF MECHANICSBURG, CUMBERLAND COUNTY, PENNSYLVANIA Kathleen L. Umstead, Executrix as aforesaid and Accountant herein, avers as follows: DATE OF DECEDENT'S DEATH: DATE LETTERS TESTAMENTARY ISSUED: June 14, 2001 June 19, 2001 DA TES EXECUTOR'S NOTICE ADVERTISED: Cumberland Law Journal Patriot-News Co. September 14, 21, 28, 2001 September 11, 18, 25, 2001 FIRST AND FINAL ACCOUNT PERSONALTY - PRINCIPAL ACCOUNT DEBITS The Accountant charges herself with the receipt of the Decedent's personalty, goods and chattels as set forth in her inventory heretofore filed in the amount of: The Accountant charges herself with the following additional receipts: 1 . Kinney Shoes, final pension payment 2. Donegal Mutual Insurance Co., refund on policy #G0948545 3. Verizon, refund on phone service 4. John Hancock, gain on liquidation of investmebt account #44-2371193 TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: PERSONALTY - PRINCIPAL ACCOUNT CREDITS LAW OFFICES SNELBAKER BRENNEMAN & SPARE The Accountant claims credit for the payment of the following items from Decedent's Personalty Account: 1. Mellon Bank, payoff Demand Loan #101-875-0004135, secured by Certificate of Deposit 2. Joseph W. McGinnis, reimbursement for costs associated with probating Will 3. Sears National Bank, credit card payoff #54 84076 621144 4. Internal Revenue Service, estimated tax payment 5. Rothermel's, casket spray 6. Verizon, phone service 7. Myers Funeral Home, Inc., funeral service 8. Register of Wills, estimated tax payment 9. Kinney Shoes, return of final pension payment not due the Decedent 10. Joseph W. McGinnis, medicare refund for walker 11. Ralph L. Umstead, coin holders and stamp books 12. Home Depot/MCCBG, payoff credit card 13. East Pennsboro Ambulance, ambulance service 14. Emerald Auction Service, services of 5 people for 2 days 1 5. Emerald Auction Service, services of 3 people for 2 days 16. Boscov's, payoff credit card 17. Jennifer L. Gifford, work auction 3/16/02 & 4/6/02 18. Emerald Auction, NSF service charge 19. Trinity Evangelical Lutheran Church, donation for use of parking lot during auction 20. Chuck Bricker, appraisal fee 21. The Train Shop, appraisal on trains Page 1 $ 60,960.62 71.07 26.50 17.89 41.29 $ 61,117.37 $ 15,096.04 255.00 473.35 120.87 90.10 19.85 5,865.00 4,000.00 71.07 111.97 177 .63 844.45 25.00 500.00 300.00 201.39 100.00 10.00 200.00 50.00 10.00 22. Register of Wills, filing fee for Inheritance Tax Return 23. Regsiter of Wills, Agent, Inheritance Tax 24. Home Depot, purchase Dehumidifier 25. Register of Wills, Agent, additional Inheritance Tax due 26. Vital Records, copies of father's death certificate 27. Rolling Green Cemetery, grave opening 28. Commonwealth of PA, title change 29. ALA Unit #109, annual fund raiser for legion 30. Member's First Federal Credit Union, dormat fee 31. Haar's Auction, commission on sale of household goods 32. Emerald Auction, commission and expenses on sale of household goods 33. Member's First Federal Credit Union, saving account, interest withholding at close Items to be paid subsequent to confirmation of Final Accounting: 34. Kathleen L. Umstead, Executrix Commission 35. Snelbaker, Brenneman & Spare, P.C., attorney services 36. Snelbaker, Brenneman & Spare, P.C., costs advanced: a. Cumberland Law Journal, advertising Executrix Notice b. Patriot-News, advertising Executrix notice c. Register of Wills, short certificates 37. Reserve for filing fees, accounting fees and other costs associated with the administratin of Decedent's estate TOTAL, PERSONALTY, PRINCIPAL ACCOUNT, CREDITS: PERSONALTY - INCOME ACCOUNT DEBITS The Accountant charges herself with the receipt of the following Income from the investment of Personalty Principal: 1 . Mellon Bank, Certificate of Deposit, interest 2. Mellon Bank, savings account #00355-015050, interest 3. United States Savings Bond, interest TOTAL, PERSONALTY, INCOME ACCOUNT, DEBITS: PERSONALTY - INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from the Personalty Principal Account: 1. Greenawalt & Company, P.C., preparation of final Individual Tax returns 2. Greenawalt & Company, P.C., preparation of Fiduciary Tax Returns TOTAL, PERSONALTY, INCOME ACCOUNT, CREDITS: REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges herself with the receipt of Decedent's Real Estate as set forth in her Inventory heretofore filed in the amount of: TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS: REAL EST ATE - PRINCIPAL ACCOUNT CREDITS LAW OFFICES SNELBAKER BRENNEMAN & SPARE The Accountant claims credit for the payment of the following items from Real Estate Principal Account: 1. Lester W. Erb, Inc., fuel oil 2. PPL, electric service 3. United Water, water service 4. Borough of Mechanicsburg, sewer/refuse service 5. Donegal Mutual Insurance Company, premium for fire insurance policy 6. L.G. Connor, real estate appraisal 7. Barry L. Heckard, Sr., real estate taxes Page 2 75.00 113.10 6.00 15.00 1,325.82 188.68 42.24 12.00 760.00 28.50 5.00 2.00 33.40 4,999.36 0.43 7,500.00 5,500.00 194.10 1,000.00 $ 50,128.25 $ 161.73 3.13 9.19 174.05 $ $ 260.00 300.00 560.00 $ $ 95,500.00 $ 95,500.00 $ 552.13 464.70 41.12 186.54 961.00 275.00 3,525.10 LAW OFFICES SNELBAKER BRENNEMAN & SPARE 8. Ralph Umstead, reimbursement for plumbing supplies to fix bathroom 9. Kathleen Umstead, reimbursement for payment of PPL bills for garage) 10. Tim Wilbur Mechanical Contracting, fix tiolet in powder room & P-trap in bathroom 11. Village Locksmith, change locks on real estate TOTAL, REAL ESTATE, PRINCIPAL ACCOUNT, CREDITS: 126.03 70.64 243.00 92.22 6,537.48 $ REAL ESTATE - INCOME ACCOUNT DEBITS The Accountant charges herself with the receipt of the income from the investment of Real Estate Principal Account: 1. Andrew and Jennifer Gifford, rent on property located at 129 East Locust Street TOTAL, REAL ESTATE, INCOME ACCOUNT, DEBITS: $ $ 7,024.01 7,024.01 REAL ESTATE - INCOME ACCOUNT CREDITS The Accountant claims credit for the payment of the following items From the Real Estate Income Account: TOTAL, REAL ESTATE, INCOME ACCOUNT, CREDITS: $ NONE $ NONE Page 3 LAW OFFICES SNELBAKER BRENNEMAN & SPARE PERSONAL TY' PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOT AL PERSONALTY REAL ESTATE' PRINCIPAL ACCOUNT: Debits Credits Balance INCOME ACCOUNT: Debits Credits Balance TOTAL REAL ESTATE: TOTAL FOR DISTRIBUTION' RECAPITULA TION Page 4 $ 61,117.37 $ 50,128.25 $ 10,989.12 $ 174.05 $ 560.00 $ (385.95) $ 10,603.17 $ 95,500.00 $ 6,537.48 $ 88,962.52 $ 7,024.01 $ NONE $ 7,024.01 $ 95,986.53 $ 106,589.70 LAW OFFICES SNELBAKER BRENNEMAN & SPARE COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND Kathleen L. Umstead, being duly sworn according to law deposes and says: that she is the Executrix of the Estate and under the Last Will and Testament of Louise M. McGinnis, Deceased; that she is the Accountant herein; that the foregoing is a true and complete accounting of her administration of said Estate; that the attached list or schedule [*J contains the names, addresses and amounts due unpaid creditors who have given proper notice of their claims; that the attached list or schedule [* *J contains the names and addresses of all persons interested in the distribution of said Estate; and that the facts set forth herein are true and correct to the best of her knowledge, information and belief. ~~~ Kathleen L. Umstead, Executrix Sworn to and subscribed before me this \lot~ day of J u. \&- 2003 ~~_ -R ~~()~ Page 5 LAW OFFICES SNELBAKER BRENNEMAN & SPARE * UNPAID CREDITORS: ** PERSONS INTERESTED IN DISTRIBUTION OF ESTATE: 1 . Kathleen L. Umstead 125 East Locust Street Mechanicsburg, PA 17055 2. Joseph W. McGinnis 2063 Round Spring Drive Kingwood, TX 77339 3. James D. Lawson 39 West Green Street Mechanicsburg, PA 17055 Page 6 NONE LAW OFFICES SNELBAKER BRENNEMAN & SPARE STATEMENT OF PROPOSED DISTRIBUTION Kathleen L. Umstead, Executrix and Accountant herein, proposes to distribute the balance of the Estate of Louise M. McGinnis Deceased, to wit: $106,589.70 in accordance with the Last Will and Testament of said Decedent as follows: 1. Kathleen L. Umstead a. Small dining room table, three chairs, hutch, bedroom suite & living room couch, retained in kind b. Brittanica Great Books, Favorite Work Series and American Heritage hardbound magazines, retained in kind c. Cameras, lenses and other related accessories, retained in kind d. Household goods, retained in kind e. Cash f. Real Estate known as 129 East Locust Street, Mechanicsburg, PA, per Item 2 of Will 2. Joseph W. McGinnis a. Franklin Mint Sterling Silver Auto Ingots and Chest, retained in kind b. 17 piece blown glass stemware, retained in kind c. 1 OK yellow gold "Cludah" band ring, retained in kind d. Cash 3. James D. Lawson a. Answering machine, toaster oven, and TV, retained in kind b. HO model trains and supplies, retained in kind c. Cash TOTAL DISTRIBUTION: Page 7 $ 200.00 82.50 177 .00 1,040.00 2,197.06 95,500.00 500.00 250.00 150.00 2,796.57 241.39 744.06 2,711.12 $ 106,589.70 LAW OFFICES SNELBAKER. BRENNEMAN & SPARE . COMMONWEALTH OF PENNSYLVANIA 55. COUNTY OF CUMBERLAND Kathleen L. Umstead, being duly sworn according to law, deposes and says that the facts set forth in the foregoing Statement of Proposed Distribution are true and correct to the best of her knowledge, information and belief. ~~~~~ Kathleen L. Umstead, Executrix Sworn to and subWibed before me this l(o+~day of ...)~~y 2003. $ arr1\e f< ~ULDafLo I Notarial Seal PubIC ~K.soowe~~ ~resNo\f.22, 3 My . A.ijjocll'ltlnn (l11'rm.~B Memb6f, "" -. ,nV> ..". Page 8 Vl $:: Z m m n r' :r: tJj ~ )> I" n :> m Vl t ~ ." (0 to ;<I 0 c::: ~ ." :0 ;:0 0 ~ to 0 Bi ~ (U ., 5 ." ~ ITl ~ Z z > -< r- Z l/l n Z Z ~ 0 m Vl '" ;<I -< ., ." s:: ;<I 0 r- m ~ ~ )> < ~ ~ :J Z 0 :; z G? ~ 0 U1 (J, 0~K STATUS REPORT UNDER RULE 6.12 Name of Decedent: Louise M. McGinnis Date of Death: June 14, 2001 Will No.: 21-01-0577 Admin. No.: 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 B No 0 2. lfthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. lfthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes x_x 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 IXk c. Copies ofreceipts, releases, joinders and approval of formal or informal accounts may be filed the Clerk of the Orphans' Court and may be attached to this re ort. Date:.~:~B/2 7/03 Richard c. Snelbaker Snelbaker. Brennem~n ~ ~rAre, P C . . Name 44 West Main Street Mechanicsburg, PA 17055 Address (717) 697-8528 Telephone No. Capacity: 0 Personal Representative li1 Counsel for personal representative J f .~ SEP 1 1 2003 "{r (LIt IN RE:EST ATE OF LOUISE M. McGINNIS, Late of the Borough Mechanicsburg, Cumberland County, Pennsylvania, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO. 2l-~~: ~\ -577 DE REAL ESTATE I ~. AND NOW, this f4 ~3, it appearing that the First and Final Account and Statement of Proposed Distribution of Kathleen L. Umstead, Executrix of the Estate and under the Last Will and Testament of Louise M. McGinnis, Deceased, have been duly filed and advertised according to law and rules of Court, and that said Account was duly confirmed and Statement of Proposed Distribution duly approved by this Court on August 26, 2003; and it further appearing that said Executrix has proposed in said Statement of Proposed Distribution to distribute the Decedent's real estate in kind to Kathleen L. Umstead, as beneficiary under Item 2. of the above mentioned Last Will and Testament, and said Court having decreed distribution in accordance with said Statement of Proposed Distribution on August 26, 2003, IT IS ORDERED, ADJUDGED and DECREED that all right, title and interest of the said LOUISE M. MCGINNIS, Deceased, in and to the following described real estate is hereby awarded in fee simple to KATHLEEN L. UMSTEAD: ALL THAT CERTAIN lot of ground situated on the North side of East Locust Street, in the Borough of Mechanicsburg, County of Cumberland, and State of Pennsylvania, bounded and described as follows, it wit: LAW OFFICES SNELBAKER. BRENNEMAN & SPARE BEGINNING at a point on the curb line of said East Locust Street and at the comer of lot now or formerly of Frank Guswiler; thence along said lot Northward one hundred forty-three and two-tenths (143.2) feet to Stouffer's Alley; thence along the line of said Alley, Eastward forty-two (42) feet to a point at comer of lot now or formerly of Mary E. Ashenfelter; thence along the line of said lot, Southward one hundred forty-three and two-tenths (143.2) feet to a point on the curb line of said East Locust Street; thence along the curb line of said East Locust ..1 . .. LAW OFFICES SNELBAKER. BRENNEMAN & SPARE Street, Westward forty-two and twenty-five one-hundredths (42.25) feet, to the place of BEGINNING. BEING the same premises which Louise M. McGinnis and Norman F. McGinnis, her husband, by their Deed dated the 29th day of October, 1949 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania in Deed Book "G", Volume 14, at Page 311, granted and conveyed unto Norman F. McGinnis and Louise M. McGinnis, his wife. The said Norman F. McGinnis predeceased his wife, the Said Louise M. McGinnis, whereupon title to said premises vested absolutely in the said Louise M. McGinnis by operation of law as surviving tenant by the entireties. IT IS FURTHER ORDERED AND DIRECTED that a certified copy of this Decree shall be recorded in the Office of the Recorder of Deeds in and for Cumberland County, among the deeds recorded in said Office, said Decree to be indexed in the Grantor Index for Deeds against the Estate of LOUISE M. MCGINNIS, Deceased, and in the Grantee Index for Deeds to KATHLEEN L. UMSTEAD. By the Court, 1. ~ -2-