HomeMy WebLinkAbout08-25-05
REV - 1500 EX . (6-00)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG. PA 17128-0001
DECEDENT'S NAME (LAST. FIRST. AND MIDDLE INITIAL)
Brandt, Kathleen M.
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(';P:IC!!-\L uSE U~~L)'
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
o 2. Supplemental Retum
o 4a. Future Interest Compromise (dale of death aller
12-12-82)
o 7. Decedent Maintained a Living Trust(Attach
copy of Trust)
o 10. Spousal Poverty Credit (dete of death between 0 ll_Election to tax under Sec. 9113(A)(Attach Sch 0)
12-31-91 and 1-1-9q) " . . .' ..... __ "_ '.. ____. ,. ..,.. . _ _,' .
. THIS SECTION MUST BECO~~l,.E:T,ED. ALl,. C~RRES~OIllPE_IIIc:E_~g~_Qf1I~~Jrtlp._l,.rM~!f1I~~:r!P!t~f:l9.!J.l,.P_~_g_ q~~c:~[)Xcl,:..:~L~... .
NAME COMPLETE MAILING ADDRESS
Dale F Shughart, Jr. Esquire
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DATE OF DEATH (MM-DD-YEAR)
DATE OF BIRTH (MM-DD-YEAR)
02/25/2005
01/10/1923
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST. FIRST AND MIDDLE INITIAL)
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1. Original Return
4, Limited Estate
6. Decedent Died Testate (Attach copy
of Will)
9. Litigation Proceeds Received
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FIRM NAME (If applicable)
TELEPHONE NUMBER
717/241-4311
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
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4. Mortgages & Notes Receivable (Schedule D)
5. Cash. Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
FILE NUMBER
21 2005
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
00208
NUMBER
189-18-5645
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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3. Remainder Retum (date of death prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
35 E. High Street, Suite 203
Carlisle, PA 17013
(1) 97,000.00
(2) 190,367.80
(3) None
(4) None
(5) 128,036.58
(6) 39,580.10
(7) 153,308.10
(8)
(9) 25,916.90
(10) 6,422.84
CFFIC!/\L USE C+JLY
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608,292.58
(11 )
32,339.74
575,952.84
(12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
575,952.84
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
69,114.34
69,114.34
Copyright 2000 form software only The Lackner Group, Inc.
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
15. Amount of Line 14 taxable at the spousal tax rate, x .00 (15)
or transfers under Sec. 9116(a}(1.2)
z .045 (16)
0 16. Amount of Line 14 taxable at lineal rate x
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Q. 17. Amount of Line 14 taxable at sibling rate 575,952.84 x .12
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)( 18. Amount of Line 14 taxable at collateral rate
~ x .15 (18)
19. Tax Due (19)
20.0
Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
340 Oxford Road
CITY
Gardners
STATE PA
ZIP 17324
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
8. Prior Payments
C. Discount
(1 )
69,114.34
63,384.00
3,336.00
Total Credits (A + B + C)
(2)
66,720.00
3. InteresVPenalty if applicable
D. Interest
E. Penalty
A. Enter the interest on the tax due.
8. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(3) 0.00
(4)
(5) 2,394.34
(5A)
(58) 2,394.34
TotallnteresVPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
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?............................................................. ........................................................
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "XU IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;................................................................................ ~ I
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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? ........... .......... ........................ ................................. ........ ......................... ........ 0
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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 pe~ury. I declare that I have examined this retum. including accompanying schedules and statements. and to the best of my knowledge and belief. it is true. correct and complete. Declaration at
preparer other than the personal representative Is based on all inlonnalion at which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS
~lald E. Marsh ....co 2!z 388 Oxford Road
G . Gardners, P A 17324
I ~SON RESPONSI LE FOR ~ AODRESS
DATE~ b j-Jos-
DAT;; 1
ADDRESS
35 E. High Street, Suite 203
Carlisle, P A 17013
DATE
'J 7-;/15
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. S9116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P.S. S9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets c len if the surviving spouse is the only beneficiary.
For dates I ~ '\ r--\'~-::>D
The tax ral 1'-.)
parent, an
The tax rat
1.2) [72 P.
The tax ral
under Sec
om a deceased child twenty-one years of age or younger at death to or for the use of a natural
lild is 0% [72 P.S. 99116 (a) (1.2)].
) or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .S. S9116
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(\. A <:""-1
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) or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)]. A sibling is defined,
st one parent in common with the decedent, whether by blood or adoption.
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
FILE NUMBER
21 - 2005 - 00208
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price
at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having
reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on
schedule F.
ITEM
NUMBER
I
DESCRIPTION
VALUE AT DATE OF
DEATH
97,000.00
Lot and dwelling house located at 340 Oxford Road, Gardners (South Middleton Township), Cumberland
County, PA. Deed reference: Book "0", Vol. 20, Page 1035. Tax Parcel No. 40-40-2654-021. Value
based upon attached appraisal of Larry E. Foote.
TOTAL (Also enter on Line 1, Recapitulation)
97,000.00
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE B
STOCKS & BONDS
ESTATE OF
Brandt, Kathleen M.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
I
DESCRIPTION
2,764.8 shares, Tax free instI, Black Rock FDS, CUSIP 091928168 @ $11.17.
2
8,303.171 shares Black Rock FDS Low Duratn ins CUSIP #091928283 @ $10.64
3
6,748.7430 shares Black Rock FDS PA tax free ins CUSIP #091928622 @ $10.64
4
4,480.58 Black Rock Fund P A Muni Money Market ins #40, CUSIP #992710442 @
$1.00
FILE NUMBER
21 - 2005 - 00208
UNIT VALUE
11.17
10.64
10.64
1.00
TOTAL (Also enter on line 2, Recapitulation)
VALUE AT DATE OF
DEATH
30,882.82
83,197.77
71,806.63
4,480.58
190,367.80
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SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
FILE NUMBER
21 - 2005 - 00208
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on schedule F.
ITEM
NUMBER
I
DESCRIPTION
VALUE AT DATE OF
DEATH
28.75
Household goods and furniture valued in accordance with attached appraisal of Alyssa Loney.
2
1993 Chevrolet Corsica L T, valued in accordance with attached appraisal of Alyssa Loney.
500.00
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PNC Bank checking account #5140181088
Principal - 16,376.22
Accrued interest - .45
16,377.17
4
PNC Bank Certificate of Deposit #21001052664
Principal 42,166.98
Accrued interest - 84.40
42,251.38
5
PNC Bank Certificate of Deposit #21001052647
Principal 49,319.97
Accrued interest - 83.87
49,403.84
6
PNC Bank IRA #65001015721
Principal 17,195.99
Accrued interest - 18.25
17,214.24
7
u.s. Treasury, 2004 federal income tax refund
1,327.00
8
PA Department of Revenue, 2004 federal income tax refund
122.00
9
Chapel Pointe, refund
741.20
10
Nationwide, insurance refund
71.00
TOTAL (Also enter on Line 5, Recapitulation)
128,036.58
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
FILE NUMBER
21 - 2005 - 00208
If an asset was made joint within one year of the decedent's date of death, it must be reported on schedule G.
SURVIVING JOINT TENANT(S) NAME
ADDRESS
RELATIONSHIP TO DECEDENT
A Ronald E. Marsh
B Marlin L. Marsh
388 Oxford Road
Gardners, P A 17324
340 Oxford Road
Gardners, P A 17324
Brother
Brother
JOINTLY OWNED PROPERTY:
DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM LETTER DATE Include name of financial institution and bank account number DATE OF DEATH
FOR JOINT MADE DECO'S VALUE OF
NUMBER or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET ilNTEREST DECEDENT'S INTEREST
TENANT JOINT estate.
A 08/15/1995 PNC Bank Certificate of Deposit #21001052663 36,908.80 50% 18,454.40
Principal 36,894.44
Accrued interest 14.36
2 B 08/14/1995 PNC Bank Certificate of Deposit #21001052665 42,251.39 50% 21,125.70
Principal 42,166.99
Accrued interest 84.40
TOTAL (Also enter on line 6, Recapitulation)
39,580.10
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SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
COMMONVVEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
FILE NUMBER
21 - 2005 - 00208
ITEM
NUMBER
This schedule must be completed and filed if the answer to any of questions 1 through 4 onpage 2.is yes.
DESCRIPTION OF PROPERTY % OF
Include the name of the transferee, their relationship to decedent and the date of transfer. DATE OF DEATH DECO'S EXCLUSION TAXABLE VALUE
Attach a copy of the deed for real estale. VALUE OF ASSET INTEREST (IF APPLICABLE)
Western-Southern Life Assurance Company
single premium deferred annuity Contract #W20569927
Transferred on death
Beneficiary: Ronald E. Marsh, brother of decedent
153,308.10 100%
0.00
153,308.10
TOTAL (Also enter on line 7, Recapitulation)
153,308.10
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
!NHERITANCE TAA RETURN
RESIDENT DECEDENT
Brandt, Kathleen M.
SCHEDULE H
FU6W..EXPENSES&
ADMINISTRATIVE COSTS
FILE NUMBER
21 - 2005 - 00208
Debts of decedent must be reported on Schedule I.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Ronald E. Marsh
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 388 Oxford Road
City Gardners
Year(s) Commission paid 2005
ITEM
NUMBER
A.
B.
1.
2.
FUNERAL EXPENSES:
Hollinger Funeral Home, funeral bill
DESCRIPTION
AMOUNT
State P A
Zip 17324
Attorney's Fees
Dale F. Shughart, Jr., & Hamilton C. Davis (estimated)
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
4.
City
Relationship of Claimant to Decedent
Probate Fees Register of Wills
State
Zip
5. Accountant's Fees
6.
7.
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Tax Return Preparer's Fees Group's Tax & Payroll, estimated
Other Administrative Costs
Cumberland Law Journal, advertise Letters
The Sentinel, advertise Letters
Total of Continuation Schedule(s)
TOTAL (Also enter on line 9, Recapitulation)
8,263.00
5,000.00
10,000.00
440.00
1,000.00
75.00
129.77
1,009.13
25,916.90
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
3
PNC Bank, check charge
ScI1eWIe H
Fu1eraI Expenses &
Adnirislralive Costs coolirl.Ed
4
IBIS Appraisal, personal property appraisal
5
Register of Wills, Short Certificates
6
Postmaster, certified mail
8
Bonnie Coyle, notary fees
Register of Wills, filing Inheritance Tax Return and Inventory
7
9
Larry Foote, appraisal
10
Recorder of Deeds, recording Deed.
II
Commonwealth of P A, transfer vehicle title
12
Register of Wills, reserve for Account
FILE NUMBER
21 - 2005 - 00208
Page 2 of Schedule H
40.13
60.00
12.00
5.00
30.00
25.00
275.00
39.50
22.50
500.00
....
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SCHEDULE I
DEBTS OF DECEDENT, MORTGAGE
LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
Include unreimbursed medical expenses.
ITEM
NUMBER
I
DESCRIPTION
Checks written before death, clearing after death
931 Chapel Pointe, nursing home bill 5,341.10
2
David L Hamell, M.D., medical bill
FILE NUMBER
21 - 2005 - 00208
TOTAL (Also enter on Line 10, Recapitulation)
AMOUNT
5,341.10
85.65
571.99
263.70
110. 00
50.40
6,422.84
3
Millennium Pharmacy, medicine
4
Hanger, Inc., medical bill
5
Groups Tax & Payroll Service, tax return preparation
6
Belvedere Medical Corp., doctor bill
REV-1513 EX+ (9-00)
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SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Brandt, Kathleen M.
FILE NUMBER
21 - 2005 - 00208
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
RELATIONSHIP TO
DECEDENT
Do No1 Us! Trusteejs)
AMOUNT OR SHARE
OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
Marlin L. Marsh
340 Oxford Road
Gardners, P A 17324
Brother
Life estate in real estate
'and personal property
and 1/3 residuary estate.
2 Fonald E. Marsh
388 Oxford Road
Gardners, P A 17324
Brother
1/3 residuary estate.
3 Robert V. Marsh
46 Old Town Road
Gardners, P A 17324
Brother
1/3 residuary estate.
4 Daniel C. Marsh, Eugene C. Marsh and Betty M. Rohrer all predeceased
Kathleen M. Brandt.
Brothers and sister
Enter dollar amounts for distributions shown above on lines 15 through 18. 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
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
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APPRAISAL REPORT
340 OXFORD ROAD
GARDNERS, PENNSYLVANIA
PREPARED FOR
THE ESTATE OF KATHLEEN M. BRANDT
BY
LARRY E. FOOTE
DIVERSIFIED APPRAISAL SERVICES
35 EAST HIGH STREET, SUITE 101
CARLISLE, PENNSYLVANIA
17013-3052
(717) 249-2758
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SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS
LOCATION: 340 Oxford Road
Gardners, Pennsylvania
TAX PARCEL NUMBER: 40-40-2654-021
IMPROVEMENTS: One-story detached single-family dwelling.
PROPERTY RIGHTS: Fee simple interest.
OWNERSHIP HISTORY: The subject property is owned by Kathleen M. Brandt.
The property was purchased on July 21, 1962 for a
reported consideration of$1.00 and ownership transferred
on deed reference 20-0-1035.
SCOPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the
subject's area, an inspection of the subject property, an
estimation of the property's highest and best use,
consideration of all three approaches to value, and the
application of those relevant to the valuation of the
subject.
OBJECTIVE: To estimate the market value of the subject property as
unencumbered.
EFFECTIVE DATE: February 25,2005.
HIGHEST AND BEST USE: Continued use as a single-family residence.
COST APPROACH: N.A.
SALES APPROACH: $97,000
INCOME APPROACH: N.A.
FINAL VALUE CONCLUSION: $97,000
2
APPRAISAL CERTIFICATION
I hereby certify that upon application for valuation by:
THE ESTATE OF KATHLEEN M. BRANDT
the undersigned personally inspected the following described property:
All that certain piece or parcel of land, with the improvements thereon erected, situate
in South Middleton Township, Cumberland County, Pennsylvania, bounded and described as
follows:
Beginning at a point in a public road which point is also a comer of land of Eugene
Marsh~ thence along land of the said Marsh South 69 degrees East, a distance of 217.7 feet to
an iron pin; thence along land of the said Calvin G. Cook and Alice K. Cook, his wife, South
22 degrees 45 minutes East, a distance of 123 feet to an iron pin; thence still along land ofthe
latter, South 23 degrees 15 minutes West, a distance of 347 feet to an iron pin; thence along
land of the said Calvin G. Cook and Alice K. Cook, his wife, and land of William J. and Alice
McCartney, his wife, North 69 degrees West, a distance of 310.4 feet to a point in the center of
the said public road; thence along the center of said public road North 23 degrees 15 minutes
East, a distance of 430 feet to a point, the place of beginning.
To the best of my knowledge and belief the statements contained in this report are true
and correct, and that neither the employment to make this appraisal nor the compensation is
contingent upon the value reported, and that in my opinion the Market Value as of February 25,
2005 is:
NINETY-SEVEN THOUSAND DOLLARS
$97,000
The property was appraised as a whole, subject to the contingent and limiting conditions
outlined herein.
,x~~
Larry E. Foote
Certified General Appraiser
GA-OOOO 14-L
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PURPOSE OF THE APPRAISAL
The purpose of this appraisal is to estimate the Market Value of the subject property as
of February 25,2005.
Market Value is defined as 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 of title from seller to buyer under conditions whereby:
a. Buyer and seller are typically motivated.
b. Both parties are well informed or well advised, and each acting in what
he considers his own best interest.
c. A reasonable time is allowed for exposure in the open market.
d. Payment is made in terms of cash in U.S. dollars or in terms of financial
arrangements comparable thereto.
e. 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.
Source: Office of the Comptroller of the Currency, 12 CFI *34.42(t).
EUGHEST ~ BEST USE
Highest and Best Use is defined by the Appraisal Terminology and Handbook,
published by the Appraisal Institute, as "the most profitable likely use to which a property can
be put". The opinion of such use may be based on the highest and most profitable continuous
use to which the property is adapted and needed, or likely to be in demand, in the reasonable
near future.
However, elements affecting value that depend upon events or a combination of
occurrences which, while within the realm of possibility, are not fairly shown to be reasonably
probable, should be excluded from consideration. Also, if the intended use is dependent on an
uncertain act of another person, the intention cannot be considered.
Based on the above definition and after seeing the site, neighborhood, and area, it is my
opinion that the present use of the subject is its Highest and Best Use.
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ADDRESS:
340 Oxford Road
TOWNSIDP:
South Middleton
COUNTY:
Cumberland
STATE:
Pennsylvania
SITE DATA
LOT SIZE:
Approximately 3.00 acres.
SEWERS:
On-site septic system.
WATER:
On-site well.
ELECTRICITY:
Met-Ed
LANDSCAPING:
Typical for the area, with a sodded lawn, trees and shrubs.
DETRIMENTAL INFLUENCES
None. Pride of ownership is evident throughout the neighborhood.
DESCRIPTION OF IMPROVEMENTS
GENERAL DESCRIPTION: One-story detached single-family dwelling containing approx-
imately 1,280 square feet of gross living area above grade.
CONDITION:
Exterior: Average
Interior: Average
ROOMS:
First Floor:
Basement:
EXTERIOR:
Foundation:
Walls:
Sash:
Gutters:
Roof:
Storm units:
Living room, eat-in kitchen, three bedrooms and a full
bathroom.
Full, with concrete floor.
Concrete block.
Brick
Wood-framed, double-hung.
Galvanized steel.
Gable, with shingles.
Combination throughout.
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INTERIOR, PRINCIPAL ROOMS: Flooring:
Walls:
Ceilings:
Trim:
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KITCHEN:
Cabinets:
Counters:
Walls:
Flooring:
Sink:
Hardwood
Plaster
Plaster
Wood, natural finish.
Wood, natural finish.
Formica
Plaster, painted.
Asphalt tile blocks.
Double-bowl, stainless steel.
Flooring: Ceramic tile blocks.
Walls: Ceramic tile blocks and painted plaster.
Bathtub: Built-in.
Lavatory: None
Water closet: One-piece.
Medicine cabinet: Built-in.
BATHROOM:
CONSTRUCTION: Joists:
Beams:
Columns:
Plumbing:
Wood
Wood
Wood
Copper, iron and plastic.
HEATING:
Oil-fired, hot water.
HOT WATER:
From the furnace.
ELECTRIC:
Fuse box system, 1 DO-ampere.
OTHER: Attached to the front of the dwelling is a small covered porch and
attached to the rear of the dwelling is a large covered porch. Also located on the site is a
detached two-car concrete block garage.
GENERAL CONDITION: All improvements are considered to be in average condition on the
interior and on the exterior, with mechanical systems appearing to be adequate and functioning
properly.
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THE APPRAISAL PROCESS
Three approaches to value are generally included in an appraisal report. These
techniques include the cost approach, sales comparison approach, and income approach to
value.
The cost approach to value is based on the assumption that the reproduction cost of a
building plus land value, tends to set the upper limit to value. A key assumption is that a newly
constructed building would have advantages over the existing building, therefore an evaluation
focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to
a new facility. Due to the age of the subject improvements, the cost approach is considered to
be inappropriate and has, therefore, not been included in the development of this appraisal
report.
The sales comparison approach to value assumes that under normal conditions, a given
number of parties acting intelligently and voluntarily, tend to set a pattern from which value
can be estimated. Application of this approach relies on a comparison of the subject with a
sufficient number of recent transactions of comparable properties in the market, based on a
common unit, such as price per square foot of building area.
The income approach concerns itself with present worth of the future potential benefits
of a property. The initial estimate involves the net income, which a fully informed person is
justified in assuming the property will produce during its remaining useful life. This estimated
net income is then capitalized into a value estimate, based upon the level of risk as compared
with that of a similar type and class. Since homes similar to the subject are not typically
utilized as income-producing investment properties, the income approach to value is considered
to be inappropriate and has, therefore, not been included in the development of this appraisal
report.
7
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SALES COMPARISON APPROACH
In arriving at this conclusion of the value of the subject property, the appraiser made a
survey of properties that have sold in the area of the subject property.
Consideration was given and adjustments were made on each comparable sale as to
time of sale, size, location, as well as all other factors that might affect value. A resume of
some of the sales considered by the appraiser is as follows:
SALE NO.1:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.2:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
SALE NO.3:
Location:
Date of Sale:
Sale Price:
Size:
Unit Price:
4281 Carlisle Road, Gardners.
October 28, 2004.
$86,000
1,477 square feet.
$58.23 per square foot.
1149 Myerstown Road, Gardners.
October 30,2003.
$102,800
1,152 square feet.
$89.24 per square foot.
4338 Carlisle Road, Gardners.
July 18,2003.
$94,000
1,488 square feet.
$63.17 per square foot.
The appraiser, in addition to the sales listed, also considered several additional sales in
arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this
page are dollar adjustments reflecting market reaction to those items of significant variation
between the subject and comparable properties. If a significant item in the comparable
property is superior to, or more favorable than, the subject property, a minus (-) adjustment is
made, thus reducing the indicated value of the subject; if a significant item in the comparable is
inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus
increasing the indicated value of the subject.
After making all of the necessary adjustments, it is the appraiser's considered opinion
that the indicated value of the subject property by the Sales Comparison Approach is $97,000.
8
ITEM
Address
Proximity to Subject
Sale Price
Price I Sq. Ft. GLA
Data Source
ADJUSTMENTS
Sales or Financing
Concessions
Date of Sale I Time
Location
Site I View
Design and Appeal
Construction
Age
Condition
Above Grade
Room Count
SALES COMPARISON ANALYSIS
SUBJECT
340 Oxford Road
Gardners
COMPARABLE #1
4281 Carlisle Road
Gardners
COMPARABLE #2
1149 Myerstown Road
Gardners
$58.23
Courthouse & Central Penn ML
DESCRIPTION $ Adjust.
Courthouse & Central Penn MLS
DESCRIPTION $ Adjust.
Average
3 acres
One-story detached
Brick
10-28-04
Similar
.68 acre
Similar
Asphalt shingles
64 years
Similar
Tot. Bed. Bath
FHA -3,000
10-30-03 +3,100
Similar
-<<),000 .69 acre +6,000
Similar
+3,000 +3,000
-10,300
Bath
5 3 IV:. -1,000
-5,900 1,152 square feet +3,800
Full, with family fin.,
office & laundry fin. -3,000
+8,000
-1,500
Bath
5 1
1,477 square feet
5
Gross Living Area 1,280 square feet
Basement &Finished
Rooms Below Grade Full basement
Similar
COMPARABLE #3
4338 Carlisle Road
Gardners
DESCRIPTION
None
7-18-03
Similar
.37 acre
Similar
Alum. & vinyl siding
29 years
Superior
Tot. Bed. Bath
7 3 lY:,
1,488 square feet
Similar
Similar
Baseboard electric
One-car rt
Porch, wood deck, 2
stom e bull' s.
Similar
Similar
None
FINAL INDICATED VALUE OF SUBJECT PROPERTY: $97,000
9
Similar
None
$ Adjust.
+2,800
+6,000
+3,000
-9,400
-5,000
-6,200
+6,000
-1,500
-4,300
89 700
CORRELATION
Correlation may be defined as "the bringing together of parts in a proper relationship."
The parts of this appraisal report are the following approaches to value your appraiser used:
Value Indicated by Cost Approach
Value Indicated by Sales Comparison Approach
Value Indicated by Income Approach
N.A.
$97,000
N.A.
These approaches are representative of the market value of the subject property. I have
carefully reexamined each step in each method, and I believe the conclusions accurately reflect
the attitude of typical purchasers of this type property in this neighborhood. It is my belief that
this reexamination has confirmed the original conclusions.
The Cost Approach will result in an excellent estimate if all elements are figured
accurately, because no prudent person will pay more for a property than the cost to produce a
substitute property with equal desirability and utility. Purchasers of the type of dwelling
typical of the subject property are more concerned with amenities than with hypothetical
replacement of the property. Due to the age of the subject improvements, the Cost Approach is
considered to be inappropriate and has not been included in this appraisal report.
The Sales Comparison Approach was based on several recent sales of properties similar
to that of the subject, all of which are located in the same general area. The adjusted sales
prices are most consistent under comparison. This approach is the most reliable because it
reflects the reactions of typical buyers and sellers in the market.
The Income Approach is most applicable to income producing properties or properties
that are primarily utilized for income producing purposes. Purchasers of income producing
properties are willing to pay no more for a particular property than the net operating income
will support. Since the majority of properties similar to the subject are not utilized for income
producing purposes, this approach to value has not been included in this appraisal report.
Therefore, as a result of this appraisal and analysis, it is this appraiser's considered
judgment and opinion that the Market Value of the subject property, as of February 25, 2005,
IS:
NINETY-SEVEN THOUSAND DOLLARS
$97,000
10
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UNDERLYING ASSUMPTIONS AND LIMITING
CONDITIONS SUBJECT TO THIS APPRAISAL
1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to
the title, which is assumed to be marketable. The property is appraised as though under
responsible ownership.
2. The legal description used herein is correct.
3. I have made no survey of the property, and the boundaries are taken from records
believed to be reliable.
4. I assume that there are no hidden or unapparent conditions of the property, subsoil or
structures which would render it more or less valuable. I assume no responsibility for
such conditions or for engineering which might be required to discover such factors.
5. The information, estimates, and opinions furnished to me and contained in this report
were obtained from sources considered reliable and believed to be true and correct.
However, no responsibility for accuracy can be assumed by me.
6. This report is to be used in its entirety and only for the purpose for which it was
rendered.
7. Neither all nor any part of the contents of this report (especially any conclusions as to
value, the identity of the appraiser or the firm with which he is connected) shall be
reproduced, published, or disseminated to the public through advertising media, public
relations media, news media, sales media, or any other public means of communication,
without the prior written consent and approval of the appraiser.
8. This appraisal was prepared for the exclusive use of the client identified in this appraisal
report. The information and opinions contained in this appraisal set forth the
appraiser's best judgment in light of the information available at the time of the
preparation of this report. Any use of this appraisal by any other person or entity, or
any reliance or decisions based on this appraisal are the sole responsibility and at the
sole risk of the third party. The appraiser accepts no responsibility for damages
suffered by any third party as a result of reliance on or decisions made or actions taken
based on this report.
11
CERTIFICATE OF APPRAISAL
Your appraiser hereby certifies that:
1. The statements of fact contained in this report are true and correct.
2. The reported analyses, opinions, and conclusions are limited only by the reported
assumptions and limiting conditions, and are my personal, impartial, and unbiased
professional analyses, opinions, and conclusions.
3. I have no present of prospective interest in the property that is the subject of this report,
and no personal interest with respect to the parties involved.
4. I have no bias with respect to the property that is the subject of this report or to the
parties involved with this assignment.
5. My engagement in this assignment was not contingent upon developing or reporting
predetermined results.
6. My compensation for completing this assignment is not contingent upon the
development or reporting of a 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
7. To the best of my knowledge and belief, the statements of fact contained in this
appraisal report, upon which the analyses, opinions, and conclusions expressed herein
are based, are true and correct.
8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of
my assignment or by the undersigned) affecting the analyses, opinions, and conclusions
contained in this report.
9. This appraisal report has been made in conformity with the Uniform Standards of
Professional Appraisal Practice adopted by the Appraisal Standards Board of the
Appraisal Foundation, and is subject to the requirements of the Code of Professional
Ethics and Standards of Professional Conduct of the National Association of Realtors
Appraisal Section.
12
10. No one other than the undersigned prepared the analyses, conclusions, and
opinions concerning real estate that are set forth in this appraisal report.
;(~~
Larry E. Foote
Certified General Appraiser
GA-000014-L
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PRIVACY NOTICE
Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1,2001, appraisers,
along with all providers of personal financial services are now required by federal law to
inform their clients of the policies of the firm with regard to the privacy of client nonpublic
personal information. As professionals, we understand that your privacy is very important to
you and are pleased to provide you with this information.
In the course of performing appraisals, we may collect what is known as "nonpublic
personal information" about you. This information is used to facilitate the services that we
provide to you and may include the information provided to us by you directly or received by
us from others with your authorization.
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We do not disclose any nonpublic personal information obtained in the course of our
engagement with our clients to nonaffiliated third parties, except as necessary or as required by
law. By way of example, a necessary disclosure would be to our independent contractors, and
in certain situations, to unrelated third party consultants who need to know that information to
assist us in providing appraisal services to you. All of our independent contractors and any
third party consultants we engage are informed that any information they see as part of an
appraisal assignment is to be maintained in strict confidence within the firm. A disclosure
required by law would be a disclosure by us that is ordered by a court of competent jurisdiction
with regard to a legal action to which you are a party.
We will retain records relating to professional services that we have provided to you for
a reasonable time so that we are better able to assist you with your needs. In order to protect
your nonpublic personal information from unauthorized access by third parties, we maintain
physical, electronic and procedural safeguards that comply with our professional standards to
insure the security and integrity of your information.
14
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LARRY E. FOOTE
REAL ESTATE APPRAISER
EXPERIENCE:
1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa
Principal Broker, LaRue Development Company, Carlisle, Pa
1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa.
1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa.
Appraisal experience included undeveloped land, fanns, building lots, single-family dwellings, mobile
home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office
buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, daycare centers,
warehouses, and manufacturing facilities.
EDUCATION:
Bachelor of Business Administration, Pennsylvania State University, 1976.
Associate Bachelor of Business Administration, Harrisburg Area Community
College, 1974.
Diploma, Carlisle Senior High School, 1965.
Certificate, Pennsylvania Realtors Institute, GRl 1, GRI ll, GRI m.
Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104,
CI 105.
Standards of Professional Practice, American Institute of Real Estate Appraisers.
Real Estate Appraisal Principles, American Institute of Real Estate Appraisers.
Residential Valuation, American Institute of Real Estate Appraisers.
Appraisal Procedures, Appraisal Institute.
Principles of Income Property Appraising, Appraisal Institute.
Case Studies in Real Estate Valuation, Appraisal Institute.
Report Writing and Valuation Analysis, Appraisal Institute.
PROFESSIONAL LICENSES:
General Appraiser #GA-000014-L, Commonwealth of Pennsylvania
Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania.
PROFESSIONAL DESIGNATIONS:
GRI: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl-
vania Association of Realtors.
CRS: Certified Residential Specialist, awarded by the Realtors National Market-
ing Institute of the National Association of Realtors.
CCIM: Certified Commercial Investment Member, awarded by the Realtors
National Marketing Institute of the National Association of Realtors.
PROFESSIONAL ORGANIZA nON AFFILIATIONS:
National Association of Realtors Appraisal Section.
Carlisle Association of Realtors.
Pennsylvania Association of Realtors.
National Association of Realtors.
Realtors National Marketing Institute.
15
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PAST CLIENTS:
Borough of Carlisle
Keystone Financial Mortgage
Cornerstone Federal Credit Union
Pennsylvania State Bank
Commerce Bank
Cumberland-Perry Association for Retarded Citizens
Carlisle Suburban Authority
Members 1st Federal Credit Union
Pennsylvania National Bank
Evans Financial Corporation
Greenawalt & Company, CPA
Smith's Transfer Corporation
Carlisle Department of Parks and Recreation
Executive Relocation Services
Carlisle Area School District
Messiah Homes, Incorporated
ERA Eastern Regional Services
Pennsylvania Turnpike Commission
Chase Home Mortgage Corporation
Defense Activities Federal Credit Union
Pennsylvania State Employees Credit Union
PNC Mortgage Corporation
F&M Trust Company
National City Mortgage Corporation
Washington Mutual Home Loans, Inc.
Prudential Relocation Services
Lender's Choice
Market Intelligence, Incorporated
United Telephone Employees Federal Credit Union
Cumberland County Commissioners
Allstate Enterprises Mortgage Corporation
Dickinson College
PPG Industries, Incorporated
Gettysburg College
Redevelopment Authority of Cumberland County
Record Data Appraisal Services, Incorporated
First United Federal Savings Association
Fulton Bank
United States Marshall Service
GMAC Mortgage Corporation
Orrstown Bank
Letterkenny Federal Credit Union
BancPlus Mortgage Corporation
Coldwell Banker Relocation Services, Incorporated
Central Pennsylvania Savings Bank
Mellon Bank
Provident Home Mortgage Corporation
Drovers Bank
16
American Home Bank
Trans Union
M&T Mortgage Corporation
Cody Financial Mortgage Services
Waypoint Bank
Northwest Savings Bank
Blue Ball National Bank
Adams County National Bank
Countrywide Home Loans
Aarrow Mortgage
Various law firms and individuals
PHOTOGRAPHS OF THE SUBJECT DWELLING
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APPRAISAL REPORT
OF
PERSONAL'BROPERT~
QF.
.KathIeenM. Brandt dec~~se'd/~;
date 'of death (d. 9\1.) febr$Y. 25,2005
340 ,q)Xfo~d Rd; "<, '. 1.
Garooets "PA 17324 .~..':.,
jJ;:';': '"",, ~ ,_;.: -., ,:" ': ',"';:z - :~ ;;' ".:'
c). I,. f. -~: -',
'j;'\'" <
for:
RODa1~ :E. 'Mars~ Executpr,
('<\ 3'88'Oxford Rd. . 'i;:
",QW<keis, PA 1~3f4
';'( J &,. " .:,
Oal.e F.,shughart, Jr.,:EscC> 3~~
"$h~gh~ Law Office,,', . ..'
. ~.35 E~:High St. . ,,::;l<
, Carlisle, PA 17QJ'3 "
MRY-03-2005 19:07
41~ "(btl .:\4~o
PNCBRNK
412 768 3458
P.01
o PNCBAN<
May 4, 2005
Dale F Shughart, Jr.
Attorney at Law
35 East High St, Suite 203
Carlisle, PA 17013
scp
RB: Estate of Kathleen M Brandt (Deceased)
SSN; 189-18-5645
DOD: 02-25-2005
Dear:Mr. Shughart:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Certificate of Deposit
AccoWlt #21001052664 Established 08-14-1995
KATHLEEN M BRANDT
DOD balance: $42,166.98 + $84.40 accrued interest
Account #21001052665 Established 08-14-1995
KATHLEEN M BRANDT
MARLIN MARSH
DOD balance: $42,166.98 + $84.40 accrued interest
Account #21001052663 Established 08.14-1995
KATHLEEN M BRANDT
RONAlD MARSH
DOD balance: $36,894.44 + $14.36 accrued interest
Account #21001052647 Established 08-09-1993
KATHLEEN M BRANDT
DOD balance: $49,319.97 + $83.87 accrued interest
Page 1 of2
MHY-U~-2UU~ l~:~o
1-'/,.K..:t:Ht-lK
412 768 3458
P.02
Checking Atoount
Account #5140181088 Established 04-O1~1963
KATHLEEN M BRANDT
DOD balance: $16,376.72 + 50.45 accroed interest
mA Account
Account #65001015721 Established 01-10-1986
KATHLEEN M BRANDT
DOD balance $17,195.99 + $18.25 accrued interest
For mA or Beneficiary information, please talll.888-PNC-IRAS.
Please note that this office only provides date of death balances for deposit aCcoWlts
(IRAs. CDs, Checking and Savings accounts). We do not process any finandal
transactions or provide statements. If you need assistance with any of these items,
please calI1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
~ ':2, ~
Erica L Schlegel
1-800-762~1775
P7-PFSC-04-F
500 Pinlt Ave.
PittaburghPA 15219
Member FDIC
Page 2 of2
TOTAL P.02
(I)
Western-Southern Life<i>
04/30/2005
DALE SHUGHART
36 EAST HIGH ST SUITE 203
CARLISLE PA 17013
Dear Mr.Shughart:
Thank you for your request for information on this annuity contract. I hope the following
contract information is helpful to you.
Annuitant: KATHLEEN BRANDT
Owner: KATHLEEN BRANDT
Joint Owner: N/A
Western-Southern Life Assurance Company Contract Number: W0020569927
Current Interest Rate: 3.00%
Current Contract Value: $155,087.45
Date of Death Value: $153,308.10
If you have any questions, please contact our Annuity Operations Department at 1-800-926-
1702. A representative will be delighted to help you.
Sincerely,
HEATHER WENSTRUP
Annuity Administrator
Annuity Operations Department
F011
Member, Western & Southern Financial Group@
Annuity Operations Group. PO Box 2918. Cincinnati, Ohio. 45201-2918
Phone (800) 926-1702. Fax (513) 629-1799
LAST WILL AND TESTAMENT OF
KATHLEEN M. BRANDT
I, Kathleen M. Brandt, of South Middleton Township,
Cumberland County, Pennsylvania, declare this to be my last Will
and Testament and revoke all Wills and Codicils previously made
by me.
ITEM I: I direct that my just debts, funeral expenses, and
the expenses of the administration of my estate, including any
state, federal or other death taxes payable because of my death,
shall be paid from my residuary estate as soon as practicable
after my decease, as a part of the expense of the administration
of my estate.
ITEM II: If my brother, Daniel C. Marsh, and my brother,
Marlin L. Marsh, or either of them shall survive me, I devise and
bequeath to my said brothers, during their lifetimes and for the
life of the survivor, so long as they, or either of them, shall
continue to reside therein, my house located at 340 Oxford Road,
Gardners (South Middleton Township), Cumberland County,
Pennsylvania, and the insurance thereon, together with all the
furniture, furnishings, household articles, and the insurance
thereon, without liability for waste. Upon the deaths of both of
my said brothers or at such prior time as neither brother uses
said premises as a home for himself, I direct that the aforesaid
~o ~oo/ c;~t/U.(..-eo../'- )--y(
0" \ '
/J/L- aOY7?'i/-
real and personal property shall be sold and the net proceeds
therefrom be distributed in equal shares to my then living
brothers and sister. providedt howevert that should my brother
Daniel and my brother Marlint or the survivort be residing at my
home upon the death of all of my other brothers and sistert the
entire remainder interest in the aforesaid real and personal
property shall vest in kind in my said brotherst Daniel and
Marlint or the survivor. I currently have five (5) living
brothers t Daniel c. Marsht Eugene C. ,Marsht Marlin L. Marsht
Robert V. Marsht and Ronald E. Marsh; and one (1) living sistert
Betty M. Rohrer.
So long as either or both of my said brotherst Daniel and
Marlint uses the premises as his hornet the brother (or brothers)
residing therein shall pay all costs of maintenance thereoft
including insurance, ordinary repairs, utilitiest taxest and
assessments. Said property shall be insured in a reasonable
amount insuring the interests of the remaindermen, as well as
themselves. My said brothers shall not be required to post bond
as life tenants.
ITEM III: I devise and bequeath the restt residue and
remainder of my estate of every nature and wherever situate unto
my brothers and sister who shall be living on the date of my
death. The share of any brother or sister who predeceases me
shall lapse and be divided among my brothers and sister who shall
survive me.
~" //
...1/ ,.i>C/'?'_/(-Ltc:-v... :h7.
/:tz , (-;;~d/-
. ' ,
ITEM IV: I appoint my brother, Ronald E. Marsh, Executor of
this my last Will and Testament. Should my said brother,
Ronald E~ Marsh, fail to qualify or cease to act as Executor, I
appoint my brother, Marlin L. Marsh, Executor of this my last
Will and Testament.
ITEM V: I direct that my personal representatives, as well
as their successors, shall not be required to give bond for the
faithful performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and seal,
this r~ 0 day of November, 1996.
7( adG.L~ 71{ itL- Cl/j...;~::-i/- [SEAL]
Kathleen M. Brandt
The preceding instrument, consisting of this and two (2)
other typewritten pages, each identified by the signature of the
Testatrix, was on the date thereof, signed, published and
declared by Kathleen M. Brandt, the Testatrix therein named, as
and for her last Will, in the presence of us, who, at her
request, in her presence and in the presence of each other, have
subscribed our names as witnesses hereto.
171r.
.
. ' ,
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
We, Kathleen M. Brandt, Dale F. Shughart, Jr. and Mary M.
Price, the Testatrix and the witnesses, respectively, whose names
are signed to the foregoing instrument, being first duly sworn,
do hereby declare to the undersigned authority that the Testatrix
signed and executed the instrument as her last Will and that she
had signed willingly, and that she executed it as her free and
voluntary act for the purposes therein expressed, and that each
of the witnesses, in the presence and hearing of the Testatrix,
signed the Will as witness and that to the best of his/her
knowledge the Testatrix was at that time eighteen years of age or
older, of sound mind and under no constraint or undue influence.
jf/ cvcJ~L~--z-./- lJj /23.<-/ (-?--'l-f.~?{--
Mf5~~
Wlt ss '-I
fd) 71. O~
Witness
Subscribed, sworn to and acknowledged before me by
Kathleen M. Brandt, the Testatrix, and subscribed and sworn to
before me by Dale F. Shughart, Jr., and Mary M. Price, witnesses,
-J '--f'l..-
this ~G---- day of November, 1996.
./--? . V /f
/~L.~-LG ~ot~pflii;;
tJOlt.RIAl SEP.L
B01~t~IE L COYLE, W:ln'.iiY PUBUC
BORO OF t,,"T HOlD ~PPJ:vGS. CUMf!EiiL!lHD CO.
MY COMMISSIOH r,Y."ii~~S m:mE:Efl17. 1993
- '~~~....;,u..~~.....analt.
......
J
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
, Deceased
No. 21 - 2005 - 00208
Date of Death 2/25/2005
Social Security No. 189-18-5645
Estate of
Brandt, Kathleen M.
also known as
Ronald E. Marsh
The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory
include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania
of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the
Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that
which appears in a memorandum at the end of this Inventory. I/We verify that the statements made in this Inventory are true
and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904
relating to unsworn falsification to authorities.
Attorney:
Dale F Shughart, Jr. Esquire
Personal Representative
Signature: (J( ~ c!: 0? ~
Ronald E. Marsh
1.0. No.:
19373
Signature:
Signature:
Carlisle, P A 17013
Telephone: 717/241-4311
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Address:
35 E. High Street, Suite 203
Address: 388 Oxford Road
Gardners, P A 17324
,")
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Telephone: (717) 486-7020
Dated: 7f J b5/ () 5'
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Personal Propertv
2,764.8 shares, Tax free inst!, Black RockFDS, CUSIP 091928168 @ $1l.17.
30,882.82
8,303.171 shares Black Rock FDS Low Duratn ins CUSIP #091928283 @ $10.64
83,197.77
6,748.7430 shares Black Rock FDS PA tax free ins CUSIP #091928622 @ $10.64
71,806.63
4,480.58 Black Rock Fund P A Muni Money Market ins #40, CUSIP #992710442 @ $1.00
4,480.58
Household goods and furniture valued in accordance with attached appraisal of Alyssa Loney.
28.75
1993 Chevrolet Corsica L T, valued in accordance with attached appraisal of Alyssa Loney.
500.00
PNC Bank checking account #5140181088
Principa1- 16,376.22
Accrued interest - .45
16,377.17
PNC Bank Certificate of Deposit #2100 I 052664
Principal 42,166.98
Accrued interest - 84.40
42,251.38
(Attach additional sheets if necessary)
Total Personal Property and Real Estate
$415,404.38
.-'"
J ,~
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
continued
Estate of Brandt, Kathleen M.
No. 21 - 2005 - 00208
Date of Death 2/25/2005
Social Security No. 189-18-5645
also known as
, Deceased
49,403.84
PNC Bank Certificate of Deposit #2100 1052647
Principal 49,319.97
Accrued interest - 83.87
PNC Bank IRA #65001015721
Principal 17,195.99
Accrued interest - 18.25
U.S. Treasury, 2004 federal income tax refund
P A Department of Revenue, 2004 federal income tax refund
Chapel Pointe, refund
Nationwide, insurance refund
17,214.24
1,327.00
122.00
741.20
71.00
Total Personal Property
$318,404.38
2
.#
J
Register of Wills of Cumberland County, Pennsylvania
INVENTORY
continued
Estate of Brandt, Kathleen M.
No. 21 - 2005 - 00208
Date of Death 2/25/2005
Social Security No. 189-18-5645
also known as
, Deceased
Real Estate
Lot and dwelling house located at 340 Oxford Road, Gardners (South Middleton Township),
Cumberland County, PA. Deed reference: Book "0", Vol. 20, Page 1035. Tax Parcel No.
40-40-2654-021. Value based upon attached appraisal of Larry E. Foote.
Total Real Estate
3
97,000.00
$97,000.00
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX111-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 005728
SHUGHART DALE F JR
35 EAST HIGH STREET
SUITE 203
CARLISLE, PA 17013
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
______n fold
101
$2,394.34
ESTATE INFORMATION: SSN: 189-18-5645
FILE NUMBER: 2105-0208
DECEDENT NAME: BRANDT KATHLEEN M
DATE OF PAYMENT: 08/25/2005
POSTMARK DATE: 08/25/2005
COUNTY: CUMBERLAND
DATE OF DEATH: 02/25/2005
TOTAL AMOUNT PAID:
$2,394.34
REMARKS:
CHECK#1045
SEAL
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS