HomeMy WebLinkAbout09-12-05
. .
.~ CITIZENS BANK
Account Number 6100676544
Account Title VERNA ZERBE
Date Opened 6/8/72
Account Type Checking
Principal Balanc.e as of DOD $10170.35
Interest from Last Posting to DOD $ .00
Account Balance as of DOD $10170.35
YTD Interest to-bOD $.00
REV-150CEX (6.oC)
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REV-1500
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-D601
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21 05
COUNTY CODE YEAR
SOCIAL SECURITY NUMBER
203-10-0008
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DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL)
Zerbe, Verna M.
DATE OF DEATH (MM-DD-YEAR)
01/11/05
0070
NUMBER
DATE OF BIRTH (MM-DD-YEAR)
12/26/19
THIS RETURN MUST BE FILED IN DUlPLlCA TE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
(1)
(2)
(3)
(4)
(5)
147,000.00
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
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~ 1. Original Retum
D 4. Limited Estate
o 6. Decedent Died Testate (Mach copy of Will)
D 9. Litigation Proceeds Received
D 2. Supplemental Return
D 4a. Future Interest Compromise (cate 01 death after 12.12-821
D 7. Decedent Maintained a Living Trust (Attach copy ofTrusl)
D 10. Spousal Poverty Credit (date of death between 12.31.91 and '-1-95)
D 3. Remainder Return (dale of deqth pMor to 12.13-(2)
D 5. Federal Estate Tax Return Ftequired
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. ~113(A) (Attach Sch 0)
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NAME
Andrew C. Sheely, Esquire
FIRM NAME (If Applicable)
Andrew C. Sheely, Attorney at Law
TELEPHONE NUMBER
(717) 697-7050
COMPLETE MAILING ADDRESS
Andrew C. Sheely, Esquire
127 South Market Street
P.O. Box 95
Mechanicsburg, PA 17055
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4. Mortgages & Notes Receivable (Schedule D)
181,961.58
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5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Property (Schedule F)
D 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)
(9)
(10)
(8)
10,297.00
3,197.16
(11)
(12)
(13)
(6)
(7)
13. Charitable and Governmental Bequests/See 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)
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
x.O_ (15)
315,467.42 x.O ~ (16)
16. Amount of Line 14 taxable at lineal rate
x .12
(17)
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
x .15 (18)
19. Tax Due
(19)
20. [!]
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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~28,961.58
I 13,494.16
315,467.42
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14,196.03
14.196.03
Decedent's Complete Address:
STREET ADDRESS
300 Walnut Circle
CITY . I STATE I ZIP 17011
Shlremanstown PA
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2, CreditsfPayments
A. Spousal Poverty Credit
B. Prior Payments
C, Discount
(1)
14,196.03
14,000.00
747.14
3, InteresUPenally if applicable
D. Interest
E, Penalty
Total Credits ( A + B + C ) (2)
14,747.14
TotallnteresUPenally ( D + E ) (3)
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 (4)
551.11
5. If Line 1 + Line 3 is greater than Line 2, enter the difference, This is the TAX DUE.
B. Enter the total of Line 5 + SA. This is the BALANCE DUE.
(5)
(SA)
(58)
A. Enter the interest on the tax due.
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.......................................................................................... 0 ~
b. retain the right to designate who shall use the properly transferred or its income; ............................................ 0 ~
c. retain a reversionary interest; or.......................................................................................................................... 0 [!]
d. receive the promise for life of either payments, benefits or care? ..........................................................."......... 0 ~
2, If death occurred after December 12, 1982, did decedent transfer properly within one year of death
without receiving adequate conSideration? ...............................,....................................................................,...,..... 0 ~
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 ~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ..",.................................",........""...........................",......,............................" 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all infonnation of which preparer has any knowledge.
SIGNATURE OF PERSON RESPON~SIB OR FILING RETURN
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ADDRESS
Dennie E. Zerbe, Executor, 2424 Clover Drive, Mechanicsburg, PA 17055
SI~RE O:7EP~OTH~R~TATIVE
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DATE
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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 PS. 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 PS. s9116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse ;s the only beneficiary.
For dates of death on or after July 1, 2000
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)J.
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. 99116(1.2) (72 P.S. s9116(a)( 1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. s9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
II
REV. '502EX . (1.971
SCHEDULE A
REAL ESTATE
." COMMONWEALTH OF PENNS) I.vANIA
INHERITANCE TAX RETLRN
RESIDENT DECEDENT
ESTATE OF
FilE NUMBER
VERNA M. ZERBE
21-05-0070
All real property owned SOllliy or as a tenant in common must be reported at fair market value. Fair market value IS defined as the price at which property woukt be exchanged
between a willing buyer and a willing :;eller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jointly-owned with right of
survlvorshi must be disclosed on ~'?!;hedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
300 WALNUT CIRCLE, SHIREMANSTOWN,
CUMBERLAND COUNTY, PENNSYLVANIA 17011
he propE~rty was appraised by Robert Ensminger, Appraise ,
arrisburg, pennsylvania
(See a~~ached Appraisal)
$147,000.00
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$147,000.00
TOT At (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
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Pro ert cri tion UNIFORM RESIDENTIAL APPRAISAL REPORT FileNo. 0003115
Property Address 300 Walnut Cir City Shiremanstown State PA lip Code 17011-6725
Legal Descnptlon Not readily available County Cumberland
Assessor's Palcel No 37-23-0555-268 R.E. Taxes $ 2,974.41 SjJecial
Borrower OCCl! ant. Owner
.. Pro ert rl hts a raised PUD , Condommlum IHUD/VA onl HOA $ 0
Neighborhood or Project Name Map Reterence 25420 Census Tract 0112.00
Sale Pnce $ N/A Date ot Sale N/A DescnjJtion and $ amount 01 loan chdfges;concessions tobe jJald by seHer 0
Lender Client Estate of Verna Zerbe Address c/o Dennis Zerbe, 2424 Clover Dr., Mechanicsburg, PA 17055
A raiser RobertA. Ensmin er Address 3557 Elmerton Avenue, Harrisbur ,PA 17109-1132
Location I Urban 2<J Suburban Predominant p~r~e family hO~SdEg Present land use %
Built up Over 75% Z 25-75% occupancy $(000) (yrs) One tamily 90
Growth rate !j Rapid 2<J Stable Owner 80 Low 20 2-4 tamlly 2
Propel1y values - Increasing X Stable Tenant 200 High 60 Multi-family 2
Demand/supply Shortage t:xJ In balance Vacant (0-5%) Predomlllant Commercial
Marketing time X Under 3 mas ,-- 3-6 mos. Vac(over 5%) 130 45 Vacant
Note: Race and the racial composition of the neighborhood are not appraisal factors~
Neighborhood boundalles and charactellstics MSA #3240. The neighborhood boundaries are Main St. to the north, SI Johns Church Rd. to the east,
Gettysburg Road to the south and West Ave. to the west.
_ Factors that atfect tile marketability ot the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):
The subject is located in Shiremanstown Borough. There are many large employers in the area and employment stability is very good as
.. evidenced by the below avef(~ge unemployment rate. Access to majoremployment~nter$and regional!:)hopping man~ is provided by the
Capital Beltway and the Interstate Highway system. All amenities are available within a reasonable commuting distance.
J
Land use change
[XJ Not likely . . j Likely
!~_ In process
To
2
Market condiliolls Inlhe sublect neighborhood (including support tor the above conclusions related to the trend ot property values, demand/supply, and marketmg time
,- such as data on competitive properties tor sale In the nelgrlborhaod, deSCription of the prevalence at sales and tlllanclllg conceSSions, etc.):
Interest rates are rising slowly from the lowest point in over 40 years. This has a tendancy to increase sales which does create shortages in
some markets and helps to increase prices as the afford ability index rises. The region typically does not experience the dislocations of
economic slowdown, due primarily to the stablizing effects of the state and federal governments which makeup almost 25% of the regional
work force, however,_an increase in interest rates and other market factors could strip away recent price gains. Overall property values are
deemed stable, however, rice concessions are becomin more common, es eciall in homes riced below $130,000.
Projectlriformalion for PUDs (It applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? Yes 1.1 No
ApproXJmate tolal number at umts In the subject project ApproXimate total number of units for sale in the subject prolect
Descrrbe common elemenls and recreational tacllitles
DimenSions Not readily available Topography Basically Level
Site area 0.57 Acres Corner Lot Yes No Size Average for the area.
SpeCifiC lOnlllg classiiication and description Residential Shape Rectangular
Zonmg compliance ~ Legal [~Legal nonconforming (Grandfathered use) L~ Illegal No zonlllg Drainage Average for the area
Highest & best use dS imgloyed' ~ Present use U Other use (explalnj View Average for the area
Utilities Public Other Off-site Improvements Type Public Private Landscaping Average for the area
Eleclrrcity!Xl Street Asphalt Driveway Surtace Asphalt
Gas --I Curb/gutter Concrete Apparent easements Typical utility
Water XJ ; Sidewalk Concrete FEMA Special Flood Hazard Area Yes No
Sanitary sewer ::xl '1 Street lights Sodium Vapor FEMA Zone C Map Date 1/5/1979
Storm sewer :8J Alley None ! FEMA Map No. 4203690001A
Comments (apparent adverse easements, encroachments. special assessments, slide areas, Illegal or legal nonconforming zoning use, etc.]: There are no
apparent easements, encroachments or other conditions which would have an adverse effect on the value. A title search, which is beyond the
sco e of this a raisal, has not been conducted to discover an adverse conditions associated with this ro ert .
GENERAL DESCRIPTION EXTERIOR DESCRIPTlOI~ i FOUNDATION ,BASEMENT
No. ot UllIts 1 I Foundation Concrete Block I Slab N/A 'Area Sq Ft 1,603
No. at Stories 1 Exterior Walls Brick/Aluminum I Crawl Space N/A 1 % Flnislled 50
Type (DeliAtt.1 Detached Root Surtace FiberglasShingle jBasement Full I Ceiling Accoustic
DeSign (Style] Ranch ,Gutters & Dwnspts Aluminum iSump Pump None I Walls Block
Existing/Propused Existing ! Wmdow Type Double Hung I Dampness No evidence_ I Flnor Asphalt tile
Age (Yrs] 49 I Storm/Screens YeslYes I Settlement No evidence I OutSide Entry None
Ettective A e IYrsl 20 I Manufactured House No i Infestation No evidence '
_ ROOMS Fo~el Living Dining, Kitchen Den Famil~ Rm I Rec Rm I Bedrooms: #B~ths I Laundry
Basement 1
Levell
- Level 2
INSULATION
Root
Celllllg
Walls
: Floor
i None
;Unkflowll
x
3
Area Sq Ft.
1,603
1,796
2
Finished area above rade contains: 7 Rooms' 3 Bedroomlsl: 2 Bath(51: 1,796
INTERIOR Materials/Condition HEATING : KITCHEN EOUIP ATTIC , AMENITIES
- Floors HW&CarpetlAverage IType HWBB : Refrrgerator None CJ ! Fireplace(s] # 2;J
Walls Plaster/Average ! Fuel Oil : Range/Oven Stairs [J I Patio ~ # 01 cars
Tnm/Flnlsh Wood/Average I Condition Average I Disposal Drop Stair [] Deck I 2
Bath Floor Vinyl/Average i COOLING i Dishwasher Scuttle ~ Porch Stoop X
Bath Walllscot CeramidAverage !Central Central I FalrHood Floor [J Fence
Doors Luan/Average !Other None I Microwave Heated ' I I Pool
L.._.I
I Condition Avera e I Washer/Dr er Finished - 2
Addilional features (special energy ettlcient Items. etc.): Storm Units.
Condition of the Improvements. depreCiation (physical, tunctlonal. and external), repairs needed, quality of construclion, remodeling/additions, etc.: There is no
functional or economic obsolescence. The subject is in average condition and no repairs are required. The roof ap[lears to be in good
condition with no evidence of leaks on the interior.
Adverse environmental condltrons (such as. but not limited to. hazardous wastes, toxic substances, etc.) present in the improvements, on the site. or in the
Immediate Vicinity of the subject property. No adverse environmental conditions were noted on the date of inspection, however the appraiser is not
an ex rt in the environmental sciences. All concerns should be addressed b a ro erl ualified ex rt.
Freddie Mac Form 70 6/93 PAGE t OF 2 Fannie Mae Form t 004 6/93
Form UA2 - "TOTAL for WlIldows" appraisal sottware by a la mode, mc. - 1-800-ALAMODE
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UNIFORM RESIDENTIAL APPRAISAL REPORT
- $ 35,000
Sq f1 @$
functional
DESCRIPTION
Average
Fee Simple
0.57 Acres
Average
Ranch/Average
Brick&Alum/Avg.
49
Average
Total Bdrms Baths
7 3 2
1,796 Sq. fl
Full Basement
Rec Room
Average
OHWBB/Central
Stomn Units
2 Car Attached
Patio
Fireplace
None
22.00
= S
External
=$
=$
=S
=S
COMPARABLE NO 1
127 E. Green St
Shiremanstown
0.08 miles
DESCRIPTION
Conventional
22 DOM
10/29/2004
Average
Fee Simple
0.31 Acres
Average
Ranch/Average
Brick/Average
55
Average
Total Bdrms Baths
7 3 1.5
1,208 Sq. fl
Full Basement
Family Room
Average
OHWBB/Central
Stomn Units
1 Car Attached
Cov. Patio
Fireplace
None
122,128
32,060
10,406
164,594
+(-1$ Adjust
~~~-'-'~'~~'!-!!_~I
FileNo. 0003115
Comments on Cost Approacll (such as. source at cost estrnlate. Site value
squate toot calculation and for HUD. VA and fmHA the estimated rOlllalnlllg
economic life of the property) The Marshall & Swift Residential Cost
Handbook, along with local cost factors provided by local
contractors, were used in the completion of the cost approach.
Physical depreciation is based on the age/life method where
depreciation = effective age / economic life. Unless otherwise
noted total economic life is 60 years. Functional obsolescence
is the cost to cure below standard items or the excess cost of
superadequacies. There is no economic obsolescence.
54,859
109,700
3,500
148,200
COMPARABLE NO.2
209 E Walnut St.
Shiremanstown
0.03 miles
$ 118.33
MLS, Public Tax File
+2,000
DESCRIPTION
Conventional
4DOM
12/13/2004
Average
Fee Simple
0.30 Acres
Average
Ranch/Average
Brick/Average
50
Above Avg.
Total Bdrms Baths
6 3 1
1,200 Sq fl
Full Basement
Unfinished
Average
OHWBB/Central
Themnopanes
1 gar Attached
Patio
Fireplace ..
None
+ I -I $ Adjust
COMPARABLE NO 3
213 Courtland Ave
Shiremanstown
0.51miles
142,000
S 115.83
MLS, Public Tax File
+2,000
DESCRIPTION
Conventional
100M
1/31/2005
Average
Fee Simple
0.20 Acres
Average
Ranch/Average
Brick/Average
45
Above Avg.
Total Brjmls Baths
6 3 1.5
1,232 Sq. fl
Full Basement
Unfinished
Average
OHWBB/None
Thermopanes
Carport
Patio
Fireplace
None
142,700
+ (-1$ Adlust
+3,000
-1,000
-5,000
+2,000
+5.600
+2,000
+3,000
-3,000
+4,000
Net Adj. (total) ____~_ L~~ $ 8,900 + ,- S. 6,000 J2<::J + n - s 10,600
Adjusted Sales Pnce Net 6.7 % I Net 4.2 %' Net 7.4 % I
at Corn arable Gross 11.2 %$ 141,400 Gross 16,9 %!S 148,000 Gross 20.0 %'$ 153,300
Comments on Sales Com pans on (including the subject property's compatibility to the neighborhood. etc.) AU of the comparables are ranch style homes in
Shiremanstown Borough. The comparables establish the range of value for the subject property.
Valuation Section
ESTIMATED SITE VALUE
ESTIMATED REPRODUCTION CDST.NEW.Of IMPROVEMElm
Dwelling 1,796 Sq ft @$ 68,00 = $
1,603 Sq. Ft @$ 20.00
Garage:Carport 473
- Total Estimated Cost New
_ Less PhYSical
Depreciation 54,8591
Depreciated Value or Improvements Rounded
"As'ls" Value of Site Improvements
INDICATED VALUE BY COST APPROACH
ITEM SUBJECT
300 Walnut Cir
Address Shiremanstown
Proximltyto Subject . mn" .__n'n,,_
Sales Pnce S N/A
PllcejGross living Area S
Data and,'or Inspection
Venflcatlon Source
VALUE ADJUSTMENTS
Sales or Financing
ConcessIons
Date ot Sale/Time
Locallon
Leasehold/fee Simple
Site
View
Design and Appeal
Quality of Construction
Age
Condition
Above Grade
Room Count
. Gross LIVing Area
Basement & finrshed
- Rooms Below Grade
Functional Utility
Heating/Cooling
Energy Efficient Items
Garage Carport
Porch, PatiO, Deck.
Flreplace(s), etc
fence, Pool,etc
-1,000
+2,000
+5,900
-2,000
+2,000
-1,000
-5,000
+3,000
+6,000
+2,000
-3,000
+2,000
ITEM SUBJECT COMPARABLE NO. , COMPARABLE NO.2 COMPARABLE NO.3
Date. Pllce and Dafa No sales last 3 No sales in the last 3 years No sales in the last 3 years No sales in the last 3 years
Source. tor pilar sales years. other than reported above. other than reported above. other than reported above.
Within year of iipjlralsal Governmax.com Governmax.com Governmax.com Governmax.com
AnalYSIS of any current agreement of sale. option. or listing at sutrject property and analysis of any prior sales of subjecf and comparables Within one year 01 the date of appraisal'
There are no known agreements of sale or listings of the property at the present time.
INDICATED VALUE BY SALES COMPARISON APPROACH $ 147,000
INDICATED VALUE BY INCOME APPROACH if A Iicablel Estimated Market Rent S N/A 'Mo x Gross Rent Multi Iier N/A = $
This appraisal is made "as is" ., subject to tlie repairs. alterations, Inspections Of conditions listed below j subject to completion per plans & specltications
Conditions of Appraisal This appraisal is made in as is condition. The attached addenda are a significant part of this report..
final ReconCIliation: Three traditional approaches were considered in the appraisal process. The cost approach usually determines the upper limit
of value and the income approach was not completed due the few number of rentals in the area. The market data approach to value is
considered to be the most accurate means of achieving the market value and has been heavily relied upon in the final valuation.
- The purpose of thiS appraisal is to esrimale the market value of the real property that is the subject of this report. based on the above conditions and the certltication, contrngent
and Iimllrng conditions. and market value definition that are stated rn the attached freddle Mac form 439/FNMA form 1004B (ReVised 6/93 I
I (WE) ESTIMATE THE MARKET VALUE, AS OEFINEO, OF THE REAL PROPERTY THAT IS THE SU8JECT OF THIS REPORT, AS OF 3/14/2005
(W. Hie H IS THii~FIN.S.P. EC.iI..N. ~D T.E F FEC TIVEDAT E OF THIS REPORT) TO BE. S 147,000
AP.PRAISE R.'.. ~'. .. SUPERVISORV APPRAISER (ONLY IF REQUIRED):
Signature . . . Signature Did Did Not
Name Rob rt . Ensminger Name Inspect Property
Date Report Signedu3/31/2005 Date Report Signed
State Certification # RL-000952-L State PA State Certification #
Or State license # State Or State License #
Freddie Mac Form 70 6.93 PAGE 2 Of 2
Form lIA2 - "TOTAL for Winddws" appraisal sottware by a la mode. Inc. -1-800.ALAMODE
..."
,:
State
State
fannle Mae form 1004 6.93
, REV-1508 EX+ (6-98) *'
COMMONWEALTH Of PENNSYLVII-NIA
INHERITANCE TAX RETURN
RESIDENT DE:CEOENi
SCHEDULI I
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
II
ESTATE OF VERNA M.. Z ERSE
21-05-0070 FILE NUMBER
ITEM
NUMBER
1.
2.
Include the proceeds of litigation and the data the proceeds were received by the estate.
All property jointly-owned with rlght or survivorship must be disclosed on Schedule F.
DESCRIPTION
waypoint Bank
Certificate of Deposit #500012634
principal balance at date of death
Accured interest
Date of Death balance
waypoint Bank
Certificate of Deposit #7100022093
principal balance at date of death
Accured interest
Date of Death balance
3.
Citizens Bank
Checking Account #6100676544
principal balance at date of death
Accured interest
Date of Death balance
VALUE ~T DATE
OF OIlATH
$ 10,376.77
$ 5.49
10,382.26
4.
Citizens Bank
Certi.ficate of Deposit #6244731463
principal balance at date of death
Accured interest
Date of Death balance
$ 40,113.50
$ 36.82
40,150.32
5.
Citizens Bank
Certificate of Deposit #6140740371
principal balance at date of death
Accu:r-ed interest
Date of Death balance
$ 10,170.35
$ 00.00
10,170.35
$ 10,000.00
$ 9.64
10,009.64
$ 99,994.00
$ 205.01
100,199.01
Personal property, as per Robert Ensminger,
Appraiser
2000 Buick Century Custom-per appraisal
4,150.00
6,900.00
6.
7.
TOTAL (Also enter on line 5, Recapitulation) $ 181 , 961 . 58
(If more space is needed, insert additional sheets of the same size)
\ I
. '
~lWay~qi!,~
2/3/2005
ANDREW C SHEELY
127 S MARKET ST PO BOX 95
MECHANISBURG P A 17055
The information which you requested on the account(s) of VERNA M ZERBE
(Social Security Number 203-10-0008) is/are as follows:
7100022093
CERTIFICATE
012202
40113.50
36.82
40150.32
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership SOLE
Name of Joint
Owner, if any
500012634
CERTIFICATE
053000
10376.77
5.49
10382.26
SOLE
Date Ownership 053000
Was Established
0]2202
Account Number
Class of Account
Date Opened
Principal Balance
Accrued Interest
Balance at Date of
Death
Account Ownership
Name of Joint
Owner, if any
Date Ownership
Was Established
Additional.
Information
Requested
E WATTS
SENIOR SERVICES REP.
P.O. Box 1711. HARRISBURG. PeNNSYUlANIA 17105-1711
Toll Free r-866-W~fPOINT (1-866-929-7646) 'IN YORK AREA 717/815-4t;;nn . 'A^A^AIlA''''.....",I_I-...-...J. ---
TT
. . .
.~ CITIZENS BANK
Account Numbe"r 6100676544
Account Title .. VERNA ZERBE
Date Opened 6/8/72
Account Type Checking
Principal Balance as ofDOD $10170.35
Intt:rest from Last Posting to DaD $ .00
Account Balance as ofDOD $10170.35
YTD Interest to-bOD $.00
-
II
. . , .
.~ CITIZENS BANK
Account Number 6244731463
Account Title VERNA ZERBE
Date Opened 6/1/04
Account Type Time Deposits
Principal Balance as ofDOD $10000.00
-.
Interest from Last Posting to DOD $9.64
Account Balance as of DOD $10009.64
YTD Interest to DOD $27.18
II
. I . .
.~ CITIZENS BANK
Account Number 6140740371
Account Title VERNA ZERBE
Date Opened 5/26/99
Account Type Time Deposits
Principal Balance as ofDOD $99994.00
Interest from Last Posting to DOD $205.01
Account Balance as ofDOD $100199.01
YTD Interest to DOD $.00
-~ - 'ROBEI~T ENSMINGER APPRAISERS
REAL ESTATE and PERSONAL PROPERTY
" ... ,
3557 Elmerton Avenue
Harrisburg, PA 17109-1132
7\7-652-4\ 11 Voice
7\7-541-9444 Fax
7\7-877-7350 Cell
April 18, 2005
threecomps@comcast.net
www.Ensmingers.net
Dennis Zerbe
2424 Clover Dr.
Mechanicsburg, PA 17055
RE: Estate of Verna Zerbe
Dear Mr. Zerbe:
In accordance with your request, I have appraised both the real and personal
property of Verna Zerbe, Deceased. The property is located at 300 Walnut Circle,
Shiremanstown, PA 17011.
The values shown have been arrived at after a careful study of the property. I
believe it to reflect a true measure of its market value as of March 14, 2005.
Market value is defined as being the most reasonable or probable price in terms of
money that real or personal property will bring in an open and competitive market
under all conditions requisite to a fair sale, the buyer and seller each acting
prudently and knowledgeably, and assuming the price is not affected by undue
stimulus.
Taking into account all of the factors set forth in the pages that follow, it is the
opinion of the undersigned that the fair market value of the personal property is
Eleven Thousand Fifty Dollars ($11,050.00.) Further, the value of the real estate,
as set forth in the attached Residential Appraisal Report, is One Hundred Forty-
Seven Thousand Dollars.
Employment in and compensation for making this appraisal are in no manner
contingent upon the value reported and I certify that I have no financial Interest in
the property appraised, present or contemplated.
Very truly yours,
Kr1eJII~
Robert A. Ensminger
~ .,
. ... I.
II
Estate of Verna Zerbe
Item Description Value
J'1!~c' in largetJ~~~_~ement cupboard - $ 25.00
.. --
Chair $ 5.00
1-::-.-'-.'-- ----.-- -~-- $ - 5.00
Electrolux
-~._--~ -
Bicycles $ 15.00
--.- -.------
Smoker grill $ 5.00
-- ~-----~~.~_. - --
Utility ca rt $ 5.00
_.._-----~-_...-_.__.,--
Folding chairs $ 5.00
--.- $ --
Director chairs 5.00
-.- - --
~king a~d stt:j~ht chairs .---..----..--- $ 25.00
-~_.-
Misc. on -'pingl)~I!!9.. table $ 15.00
f!!19.~ tabh~~__. -- -1.___ 25.00
-~'-----'
Table & 2 chairs .------- $ 15.00
----
Light mah~ant end table $ 25.00
TV tables -$ 10-.00
.... ... -..
Plastic totes $ 15.00
1------. --.-------.. --
Piano stool $ 60.00
-'------ $
Dehumidifier 25.00
t--- -.... $ 10.00
May tag dryer _ ___________
----~.
Round table $ 10.00
f-----.-- .. ..------- --
Misc. in basement -$ 5.00
1----- --. --
Dolls $ 150.00
.- ---
Brass bucket $ 30.00
-~----_.- ---
Pole lamp $ 20.00
._--_._-----~~---_.. 25.00
Q.911 carri~~______________ $
--
Cradle $ 25.00
-'---- --. ---
Rocking chair $ 20.00
'--'" .----.--- ----
Orange chai~_______. $ 10.00
-.--------.--- ----
Marble top table $ 250.00
Chair & ottomaf"'-----.----------- $ 10.00
Child's rocker . ~_..__.~-----
$ 20.00
---.-- '-.---'--. - ---
Grandmother clock $ 250.00
-:------- _... ..------.-------- ----.------
I.~b~la~_ _ - $ 15.00
Sofa $ 20.00
Seasonal decorcliions--------.-- $ 20.00
.- ---
Coffee table $ 60.00
-- .'------._._--'.
End table $ 35.00
--
Lamp ---. $ 10.00
Love seat $ 10.00
-_.-
Record cabinet $ 20.00-
Folding chairs ---~-- ----
-- - L 10.00
Smoking stand ._-_._--~--_. ---
--. $ 10.00
lamp $ .-----------------
- 10.00
Dining table & 4 ~:hairs -~~~--- $ 200.00
Hutch --
J 125.00
Misc. contents of hutch -- --
$ 75.00
~~. in dining ro:~:~~____ '-"-'---' --
$ 35.00
GE Refrigerator $ --
f-----c-- -- .-- 200.00
Table & 4 chairs $ 100.00
Page 1 of 2 Pages
.. ,-~~
. " ..
Estate of Vema Zerbe
____________ _____~tem _~~~~iption _____________________ Value
Microwave oven ______ ______________ ___u ___________________.__ $ 35.00
Misc. in kitchen _ ______._____ $ ?J>~
MaytaQ washer ___On $ ____100.00
Oak table __________ _ $ 40.00
Plant sta~ds_.. ________. __~ 15.00
Panasonic TV ____. ____ ____n__..____ $ ._____89~
Costume jewel!'~_____ _ _ _._ $. ._25.00
Blanket $ 10.00
~,____ _ n___
Craft SUPP~L~ ____ __ $ 20.qQ..
Cabinet .__ ____.. ____. $ 2?~
Misc. in den . ___ n $ 15.QQ.
Microwave oven cart __ _ _ $ . __ 20.00_
Ice cream_Jr.ee21~r_____ ____ ___.._. $ __10.00
Linens ___~_. $ 30.00
Misc. kitchen items _ _ $ ____~9~
Rattan sofa, chj:~!~, table_____._ $ 50.00
2000 Buick Centu~ustom ___ $ n_~_OO.OO__
Toro snow t~!o\~~r _._ _ $ 100.0Q.
!!!.~n Boy 4:.5 He mower. _ _______ _._ $ 150.00
Misc. in gar~ _._. _ $ ~9~_QQ.
~!1ic table & b(~!,~_<::hes _ $ _1 5. QQ..
.fQ.~tents of she'~ ___._ $ ___SO:QQ.
Maple bedroo.m ~:~ui~~______________ $ 300.00
Rysh bottom ch~ir ____ _ $ 30.00
Linens ______________ __ $ 30.00
Quilt rack .__ __~~ 25.00
Rocking chai~___ ..____ _____. $ 40.00
Cedar chest______ $ ]S.QQ..
IY_tabl~__..__._.__ _______ $ ____40.QQ.
~ple de~______n _____ $ _SO.:QQ..
raa~~ dres~~_c.... --~~-----~--.------------t_- t~:gg-
Twin be~___ _____------- ---'-----fsoJ>O
~. ... ------.-------------- $ ~c-
Bookshelf - $ --is.oo
~~ bookca~~_______ ________________________ $ 30.0Q..
~be _ $ 30.00
Chair --- $ ---5.00
Organ & bench ---- ----.------- $---25.0"0-
Fireproof file ~ab!l1et__ ---_______u___-- $ 150.00
Sewing Machine.. _ $ SO.OQ_
Electrolux $ 35.00
~c. ir:!...Qedroon~__ ------------- $ -SJ)()
.---'-=-
TOTAL $ 11,050.00
Page 2 of 2 Pages
\ I
.. I .
REV.1511 EX+ (12-99>.,
, '
,
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE 1 AK RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
VERNA M. ZERBE
2 f!!:'O~~"6 7 0
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
1
1 .
2 .
3 .
4 .
DESCRIPTION
AMOUNT
-
FUNERAL EXPENSES:
MALPEZZI FUNERAL HOME
SRIREMANSTOWN UNITED METHODIST CRURCR-FUNERAL EXPENSE
FUNERAL EXPENSES
GINGRICH MEMORIAL - INSCRIPTION
$6,186.00
$ 300.00
$ 100.00
$ 100.00
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
DENNIS E. ZERBE, EXECUTOR
$
.00
Social Security Number(s)/EIN Number of Personal Representative(s)
2424 CLOVER DRIVE
-
Street Mdress
City.
MIr.t!RllN lCAArtAt:l
State ---RA. Zip
'7nlil;
Year(SI Commission Paid:
2.
Attorney Feer.
ANDREW C. SHEEL!, ESQUIRE, PER AGREEMENT
$ 2,750.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City __'
State _Zip
Relationship of Claimant to Dacedent
CUMBERLAND COUNT! REGISTER OF WILLS-PROBATE FEES
$ 246.00
4.
Probate Fees
5. Accountants Fees
6. Tax Return Preparer's Fees
7.
FILING FEES FOR INHERITANCE TAX RETURNS
15.00
Reserves ~o conclude Es~a~e adminis~ration,
Dece~~nt's Final Tax Re~qrn and Fiduciary Return
600.00
TOTAL (Also enter on line g, Recapitulation) $
(If more space is needed, Insert add~ronal sheets of the same size)
10,297.00
Mar 08 05 10:35a
Miohael J. Malpezzi
717-697-2414
. ..
Malpezzi Funeral Home
8 Market Plclza Wny
M~ci1anicsbl1rg. PA 17055
(717)697-4696
March 8, 2005
~r. T>cnn;g 7..ctbo
2424 Clover J.)rive
Mechanicsbl.lrg, PAl 7050
The Funeral Sel'Vlce lor Vema Marie Zerbe
We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way we call,
feel free to contact 1.l$ if' you. h~vc any questions in regard to thb l>taLCl11cnt. ,
THE FOLLOWINC IS AN ITllMIZrlD STATEMENT Of THE SERVICES, "ACILlTIES. AUTOMOTIVB EQlIIPMCll'\T.
AND MERCIiANmSI:i THAT YOl! SEI.F.:CTED WHBN MAKJ:';lC THIl FlJNF.RAIJ ARRAt-:CBMENTS.
1. J.ROljl~SSI()N^I. !iiF.RVICe:s
Scrvicc.~ (,f Fun CI'(I I DirtlcwrlStn/T
FVN'ERAL HOME SIJ:Rvic..: CH^~GtS
SELECTED :\1ERCflANDISE;
O;lk Rl,lntal Ca~kc;t
. 6 . . ~ .
Urn Vault
... ... . .
Cl,llt~r'od. M~lr'bl~ ~rn. . .
Rc;gj~t~r: M~m!:lrill:l~, (\ckn .
Cu~tom Lm J::;nllrllvlnR
- . T'HF. COST OFOUR S'ERVlb:s, iQiJlrM~:N-r. ANn MF.R.dl^~Disi .
THATVQl; HAVE SELECTED . . . . . . . . . . . . . :llS403.00
^TTJlE TIME fUNERAL ARRANGEMENTS WeRE MADf. We. ADVANCED CRRTA1~ PAYMENTS TO
QTHFRS AS AN ACCOMMODATION. THF. FOl.I.QW1NG IS AN ^CCOU~TING FOR THOSE CHARCBS.
CASH ADV ANC~S
Opcn.ing. Gr.nv~ . .
Nt..'W~ll:\P<;r ~oticc~ - ~oc<ll .
Clc~)'lt.:1as~ O.fl'\l~lnll. . .
Or~u~i~t. . . . . . . . . .
C"rtitill~ C':'I)i~$ of tho Death C~lJ~I:~ll: .
rlowor~
S3545.00
$3:545.00
$ 160.()()
$(l7~,OO
$285.00
$511.0il
$IW,IlO
~ . .. '" ~ . . . . . . .. .. .. '" w .. a . .
TOTA.1. CASU ADVANCeS AND SPECIAL CHA~GES .
CONTRACT PKIC.l!:
HISTORY
02l1~2~05 .1'L':(m~nt .
S3(lO,OO
$IS2.00
$100.00
$75.00
$50.00
$ [()(" 00
$783.00
$(1186.00
TOTAL AMOUNT om:
$-6186,00
$0.00
II
p. 1
Please
. "
RECEIPT FOR PAYMENT
-------------------
-------------------
GLENDA FARNER STRASBAUGH
Cumberland County - Register Of Wills
One Courthouse Square
Carlisle, PA 17013
Rece~pt Date:
Rece=!-pt Time:
Recelpt No.:
1/24/2005
10:42:57
1039235
ZERBE VERNA M
Estate File No. :
Paid By Remarks:
2005-00070
DENNIS E ZERBE
J
Fee/Tax Description
PETITION LTRS TEST
WILL
AUTOMATION FEE
JCP FEE
SHORT CERTIFICATE
Check# 105
Total Received.........
Receipt Distribution ------------------------
Payment Amount Payee Name
200.00 CUMBERLAND COUNTY GENERAL FUN
15.00 CUMBERLAND COUNTY GENERAL FUN
5.00 CUMBERLAND COUNTY GENERAL FUN
10.00 BUREAU OF RECEIPTS & C~TR M.D
16.00 CUMBERLAND COUNTY GENERAL FUN
----------------
$246.00
$246.00
II
REV.151, EX' (1.97)
~
COMMONWEALTH OF PENNSYL \ .,t.IIA
INHERITANCE TAX RETURt.
RESIDENT DECEDENT .~.
VERNA N. ZERBE
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
2 1- 0 ~I.&~W'HR
.., . l ·
ESTATE OF
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
AMOUNT
1- PA AM Water - final bill $ 54.78
2. Comcast Cable $ 42.24
3. Personal assistant care $ 942.50
4. PPL - final bill $ 105.30
5. Shipley Oil - final bill $ 787.21
6. Lower Allen Township - sewer charges $ 44.00
7. Verizon - final bill $ 82.19
8. Judy prowell, tax collector,
Shiremanstown Borough - 2005 taxes $ 652.29
9. WSI - waste services $ 31.65
10. Robert E. Ensminger, Appraiser, fee $ 455.00
TOTAL (Also enter on line 10, Recapitulation) $ 3, 197 . 16
(If more space is needed, insert additional sheets of the same size)
.. . .
..."
Robert Ensminger Appraisers
3557 Elmerton Avenue
Harrisburg, PA 17109-1132
717-652-4111 FAX 717=541=9444
threecomps@comcast.net
INVOICE
0003115
REFERENCE
Federal EIN 23-2492038
State Certifications:
Certified Residential Appraiser - RL-000952-L
Certified Broker/Appraiser - BA-004224-L
TO
Estate of Verna Zerbe
DE SCRI PTI ON I AMOUNT
Single Family Residential Appraisal Report 275.00
Personal Property Appraisal 180.00
Subtotal $ 455.00
$
TOTAL 1$ 455.00
Please make check payable to: Robert Ensminger Appraisers
Federal EIN 23-2492038
Robert Ensminger Appraisers
form NIL - "TOTAL tor Windows' appraisal sottware by a la mode, Inc. - 1-800-ALAMODE
,,'
IlEV.1513 EX+ (1-91) ~
...,. ~
COMMONWEALTH OF PENNSY VANIA
INHERITANCE TAX RETUI:N
RESIDENT DECEDENT
ESTATE OF
NUMBER
1.
SCHEDULE J
BENEFICIARIES
DENNIS E. ZERBE
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUT IONS (include outright spousal distributions)
1.
DEN~XS E. ZERBE
2424 Clover Drive
Mechanicsburg, P A 17055
FllEJ~M.!5W5 _. 0 0 7 0
RELATIONSHIP TO DECEDENT
Do Not list Trustee(s)
SON
11
AMOUNT OR SHARE
OF ESTATE
100 % of Rest.
Residue and
Remainder
ENTER DOLLAP ~\MOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
=
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTR'I3UTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART]I. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
-_.
(If more space is needed, insert additional sheets of the same size)
n
REV-1162 EX( 11-96)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
iiARRISBUflG. PA 17128-0601
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 005112
. ..
RECEIVED FROM:
ZERBE DENNIS E
2424 CLOVER DRIVE
MECHANICSBURG, PA 17055
~-.~---~ fold ..-------.- -_..-----
101 I $14,000,00
ESTATE INFORMATION: SSN: 203-' 0-0008 I
FILE NUMBER: 2105-0070 I
DECEDENT NAME: ZERBE VERNA M I
DATE OF PAYMENT: 03/23/2005 I
POSTMARK DATE: 03/23/2005 I
COUNTY: CUMBERLAND I
DATE OF DEATH: 01/11/2005 I
I
TOTAL AMOUNT PAID: $14,000.00
REMARKS:
CHECK# 0993
INITIALS: CCP
SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
,.
,
..
.. .. ..
LAST WILL AND TESTAMENT
01'
VBRNA II. IERBB
I, VERNA M. ZERBE, of the Borough of Shiremanstown,
Cumberland County, Pennsylvania, make, publish and declare this
as and for my Last Will and Testament, hereby revoking all other
Wills and Codicils heretofore made by me.
FXRST: I direct that all inheritance, estate, trans-
fer, succession and death taxes, of any kind whatsoever, which
may be payable by reason of my death, whether or not with respect
to property passing under this Will, shall be paid out of the
principal of my residuary estate.
SECOND: I devise and bequeath all the rest, residue
and remainder of my estate of whatever nature and wherever
situate, including any property over which I hold power of
ppointment and together with any insurance policies thereon, to
my son, DENNIS E. ZERBE.
THIRD: Should DENNIS E. ZERBE predecease me, I devise
and bequeath all the rest, residue and remainder of my estate of
whatever nature and wherever situate, including any property over
which I hold power of appointment and together with any insurance
policies thereon, to my granddaughter, KERIN LEE ZERBE.
FOURTH: In addition to all powers granted to them by
law and by other provisions of this Will, I give the fiduciaries
acting hereunder the following powers, applicable to all proper-
ty, exercisable without court approval and effective until actual
distribution of all property:
(A) To sell at public or private sale, or to lease,
for any period of time, any real or personal property and to give
options for sales, exchanges or leases, for such prices and upon
such terms (including credit, with or without security) or
conditions as are deemed proper. This includes the power to give
legally sufficient instruments for transfer of the property and
....
w .,. ·
to receive the proceeds of any disposition of it.
(B) To partition, subdivide, or improve real estate
and to enter into agreements concerning the partition, subdivi-
sion, improvement, zoning or management of real estate and to
impose or extinguish restrictions on real estate.
(e) To compromise any claim or controversy and to
abandon any property which is of little or no value.
(D) To invest in all forms of property, including
stocks, common trust funds and mortgage investment funds, without
restriction to investments authorized for Pennsylvania fiduci-
aries, as are deemed proper, without regard to any principle of
diversification, risk or productivity.
(E) To exercise any option, right or privilege granted
in insurance policies or in other investments.
(F) To exercise any election or privilege given by the
. Federal and other tax laws, including, but not necessarily being
limited to, personal income, gift and estate or inheritance tax
laws.
(G) To make distributions to my herein named benefici-
aries in cash or in kind or partly in each.
(H) To borrow money from themselves or others in order
to pay debts, taxes, or estate or trust administration expenses,
to protect or improve any property held under my will, and for
investment purposes.
(I) To select a mode of paYment under any qualified
retirement plan (pension plan, profit sharing plan, employee
stock ownership plan, or any other type of qualified plan) to the
extent the plan or the law permits them to do so, and to exercise
any other rights which they may have under the plan, in whatever
manner they consider advisable.
FXFTB: I nominate and appoint DENNIS E. ZERBE,
Executor of this, my Last will and Testament. In the event of
the death, resignation or inability to serve for any reason
whatsoever of the said DENNIS E. ZERBE, I nominate and appoint
2
.... .
II
\
KERIN LEE ZERBE, Executrix of this, my Last Will and Testament.
I direct that my Executor or Executrix, as the case may be, and
their successors, shall not be required to post security or a
bond for the performance of their duties in any jurisdiction.
IN WITNESS WHEREOF, I have hereunto set my hand and
seal to this, my Last Will and Testament, this ~/$r day of
~RReff , 1996.
. 'trWYt.a W)~~
VERNA M. ZER
(SEAL)
Signed, sealed, published and declared by the above-
named Testatrix as and for her Last will and Testament in our
presence, who, at her request, in her presence and in the
presence of each other, have hereunto subscribed our names as
attesting witnesses.
A~ (J $'~
{?~~d B~
Address
Address
3