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HomeMy WebLinkAbout10-20-05 (2) W I- ~ ::$ en ua:~ wa.u zOO Ucr-l a. co a. <( z o i= <( I- ;:) 0.. :: o o X <( I- ':.l . RF'/-1500 r,X . (6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) I- :z w c w U w C Thomas, Ph lIis V. DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) 07/23/2005 09/17/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL) [Xl 1. Original Retum D 4. Limited Estate [Xl 6. Decedent Died Testate (Mach copy of Will) D 9. Litigation Proceeds Received o 2. Supplemental Retum o 4a. Future Interest Compromise (dale at death aher 12.12-82) o 7. Decedent Maintained a Living Trust IAllach copy of Trust) o 10. Spousal Poverty Credit (dale 01 dealh between 12-31-91 and 1-1-95) OFFiCIAL U E ONL f FILE NUMBER 2 1 -0 5 "'COU'Nl'iToiiE" ---"TEAr- SOCIAL SECURITY NUMBER 763 - ;M;;BER- - 1 74- 0 5 - 990 THIS RETURN MUST BE FILE IN DUPLICATE WITH THE REGISTER OF WILLS 82,000.001 t 19,724.28 ' SOCIAL SECURITY NUMBER D 3. Remainder Return (daleoldealhpnorto 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of S Ie Deposit Boxes D 11. Election to tax un er Sec. 9113(A) (Attach Sch 0) I- Z W C Z o a. en w cr a: o U THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIALTAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Ro er B. Irwin Es uire 60 West Pomfret Street FIRM NAME (If Applicable) Irwin & McKni ht Carlisle, PA 17013 TELEPHONE NUMBER 717 -249-2353 z o i= <( -I ;:) I- 0: <( o w a: 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) D Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject 10 Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _ (15) 0.00 X _ (16) 0.00 X .12 (17) 30,000.00 X .15 (18) (19) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT . >:> BE SURETO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 475,959.90 (8) 60,563.52 2,907.11 (11) (12) (13) (14) ~J c IAL ~ pNty ,... C) il=~ ;~J 577 684.18 63470.63 514213.55 484,213.55 30,000.00 0.00 0.00 0.00 4500.00 4,500.00 o d C ece ent's omplete Address: STREET ADDRESS 226 Peach Glen Road CITY I STATE I ZIP Gardners PA 17324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 4,500.00 225.00 Total Credits (A + B + C) (2) 225.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + 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) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check AGENT 0.00 0.00 4,275.00 4,275.00 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 IZl b. retain the right to designate who shall use the property transferred or its income; ........................................ 0 IZl c. retain a reversionary interest; or ...................................................................................................... 0 IZl d. receive the promise for life of either payments, benefits or care? ............................................................. 0 IZl 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?................... ................. ..... ........................... .......................... 0 IZl 3. Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? ................. 0 IZl 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... 0 IZl 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 return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS DATE 10/21/2005 717 249-2353 DATE 10/21/2005 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 and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. S9116(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. R~V-1502 EX + (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Thom~!': Phvlli!': V. 21 05 07fl: 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 wo Id 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 DrODertv which is iointlv-owned with riaht of survivorshiD must be disclosed on Schedule F. SCHEDULE A REAL ESTATE ITEM NUMBER 1. DESCRIPTION 226 Peach Glen Road, Gardners, Pennsylvania - Appraisal Attached. VALUE AT DATE OF DEATH 82,000.00 l:::xt: k\ lo 0 cO l=C\ L\ tD uo j:\p D SD .(~-U TOTAL (Also enter on line 1, Recapitulation) $ 82 000.00 (If more space IS needed, msert additional sheets of the same size) ! Rf.'V-1508 EX + (6-98) '*' SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Th()m;:l~ Phvlli~ V 21 05 n7El:-l Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Cash on Hand 1,506.87 2. Personal Property - Coins, Jewelry, Furniture 624.46 3. M & T Bank - Certificate of Deposit - 031003913903281 60,055.35 4. M & T Bank - Certificate of Deposit - 031003913903314 10,011.20 5. M & T Bank - Certificate of Deposit - 031003913903702 48,568.87 6. M & T Bank - Certificate of Deposit - 031003914378798 48,070.56 7. M & T Bank - Certificate of Deposit - 031003914455439 15,020.51 8. Wachovia Bank, N. A. - Certificate of Deposit - 247412050818977 50,016.71 9. PNC Bank - Certificate of Deposit - 31600204547 50,069.99 10. PNC Bank - Certificate of Deposit - 31100220461 13,922.35 11. PNC Bank - Certificate of Deposit - 31900245998 40,064.11 12. PNC Bank - Checking Account - 5140397436 34,755.36 13. PNC Bank - Savings Account 5003904374 42,275.48 14. 1985 Pontiac Bonneville Sedan 400.00 15. Sovereign Bank - Certificate of Deposit - 1675203168 50,084.58 16. Personal Property 10,513.50 I TOTAL (Also enter on line 5, Recapitulation) $ I 475 959.90 , (If more space is needed, insert additional sheets of the same size) . . Rr;:V-1511 EX + (12-99) '* SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Thom~~ Phvlli~ V Debts of decedent must be reported on Schedule I. ITEM NUMBER A. DESCRIPTION FUNERAL EXPENSES: Hollinger Funeral Home B. FILE NUMBER 21 05 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) ROQer B. Irwin, Esquire Social Security Number(s)/EIN Number of Personal Representative(s) Street Address 60 West Pomfret Street City Carlisle State PA Zip 17013 1. Year(s) Commission Paid: 2. 3. Attorney Fees Irwin & McKnight Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountanfs Fees 6. Tax Return Preparer's Fees 7. York Waste Disposal - Trash Removal 8. Lawn Care 9. Nancy Zenuch - Reimbursement 10. Steven W. Barrett Real Estate 11. Realty Transfer Tax 12. Nancy Zenuch - Clean House 13. Andrew Zenuch - Clean House 14. Bill Rowe, Auctioneer - Public Sale 076:3 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) I AMOUNT 8,010.00 20,000.00 20,750.00 464.00 350.00 2,135.90 155.00 74.12 275.00 860.00 1,950.00 1,860.00 3,679.50 60 563.52 . . REV-1512 EX + (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ThomJ'l~ Ph\lllis V. FILE NUMBER 21 05 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1. Moffitt Heart & Vascular, Medical 2. Cardiology Diagnostic Assoc., Medical 3. West Shore EMS, Ambulance 4. MCI, Telephone 5. Yellow Breeches EMS, Ambulance 6. Andorra Radiology, Medical 7. Central Penn Medical Group, Medical 8. Sarah A. Todd Home, Nursing 9. Yellow Breeches Family Practice, Medical 10. Sprint, Telephone 11. Penn Fuel Propane, Fuel 12. Vascular Associates, Medical 13. Central Penn Medical Group, Medical TOTAL (Also enter on line 10, Recapitulation) (If more space is needed, insert additional sheets of the same size) I 07E3 VALUE AT DATE OF DEATH 14.37 3.54 666.24 19.01 499.53 16.65 29.60 1,254.00 279.85 59.28 16.25 19.19 29.60 $ 2.907.11 ! I i . . ""'''''''.'. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Th(}m~c:: Phvllic:: V. NUMBER I. SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] FILE NUMBER 21 Of) RELATIONSHIP TO DECEDENT Do Not List Trustee{s) r n7i=l~ I MOUNT OR SHARE OF ESTATE 10,000.00 10,000.00 10,000.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-150 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. Charlotte Carbaugh 116 W. Main Street Fayetteville, PA 17222 Genevieve Newman 122 Lincoln Drive Fayetteville, PA 17222 Ruth Myers 13 Forest Avenue Fayetteville, PA 17222 Collateral Collateral 2. Collateral 3. 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS Uriah United Methodist Church 925 Goodyear Road Gardners, PA 17324 The United Methodist Church 202 West Butler Street Mt. Holly Springs, PA 17065 Crystal Cathedral Ministries PO Box 100 Garden Grove, CA 92840-0100 2. 3. TOTAL OF PART II - 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) $ 5,000.00 5,000.00 1,000.00 484213.55 I I I I I , . . , Continuation of REV-1500 Inheritance Tax Return Resident Decedent Thomas, Phyllis V. 21 05 0763 Decedent's Name Page 1 File Number Schedule J - Beneficiaries - 28 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 4. Red Cloud Indian School 1,000.00 HC49, Box 100 Pine Ridge, SO 57770-9710 5. St. Josephs Indian School 1,000.00 111 S. Main Street Chamberlain, SO 57325-1329 6. The Heart Association-PA Affiliate 10,000.00 PO Box 8835 Camp Hill, PA 17001-8835 7. The Salvation Army 1,000.00 125 S. Hanover Street Carlisle, PA 17013 8. The Golden Age Club, ell Winifred Trostle 500.00 638 Holly Pike Mt. Holly Springs, PA 17065 9. American Lung Association of South Central Association 5,000.00 6041 Linglestown Road Harrisburg, PA 17112-1208 10. American Cancer Society, Capital Region Unit 5,000.00 PO Box 897 Hershey, PA 17033-0897 11. American Red Cross 5,000.00 1710 Ritner Highway Carlisle, PA 17013 12. Children's Miracle Network, Milton S. Hershey Medical Center 222,356.77 500 University Drive Hershey, PA 17331 13. Children's Wish Foundation International 222,356.78 8615 Roswell Road Atlanta, GA 30350-7526 SUBTOTAL SCHEDULE J.2B 473,213.55 I LAST fVILL AND TESTAMENT 1, PHYLLIS V. THOMAS, of Dickinson Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. 1. I direct my executor to pay all of my debts, funeral and administrative eXJ enses as soon as may be done conveniently after my decease. 2. I authorize and empower my executor to sell any realty owned by me at my ~eath, at either public or private sale, and to give good and sufficient deeds therefor, in fee simple, as I could do if living. 3. I give, devise and bequeath all of my estate of evelY nature and wherever si :uate as follows: (1) The sum of $10,000.00 to Charlotte Carbaugh, of Fayeteville, Pennsylvania; (2) The sum of $10,000.00 to Genevieve Newman, of Fayet eville, Pennsy lvania; (3) The sum of$lO,OOO.OO to Ruth Myers, of Fayetteville, Penilsylvania; (4) The sum of $5,000.00 to Uriah United Methodist Church, of Ga dners, Pennsylvania; (5) The sum of $5,000.00 to The United Methodist Church, of M unt Holly Springs, Pennsylvania; (6) The sum of $1,000.00 to the Crystal Cathedral Ministries, f Garden Grove, California; (7) The sum of $1,000.00 to the Red Cloud Indian School, of Pi South Dakota; (8) The sum of$l,OOO.OO to S1. Josephs Indian School, ofChamberla'n, South Dakota; (9) The sum of $10,000.00 to The Heart Association-P A. Affi iate, of \V orrnleysburg, Pennsylvania; (10) The sum of $1,000.00 to The Salvation Army, of Carlisle, Pennsyl allla; (11) The sum of $500.00 to The Golden Age Club, of Mount Holly pnngs, Pennsylvania, (12) The sum of $5,000.00 to American Lung Association of South Central Pennsylvania, York, Pennsylvania; (13) The sum of $5,000.00 to American Cancer Society, Capital Regi n Unit, Harrisburg, Pennsylvania; (14) The sum of $5,000.00 to the American Red Cross, of Pennsylvania, and (15) All the rest, residue and remainder to The Children's Miracle N The Milton S. Hershey Medical Center, Hershey, Pennsylvania 170 3, and Children's Wish Foundation International, 8615 Roswell Road, . Georgia 30350-7526 " 4. I nominate and appoint Roger B. Irwin to be the executor of this my Las Will and Testament, she is to serve as such without bond. Should he die before my death, re ounce or refuse to serve for any reason, or die leaving any of my estate unadministered, I no inate and appoint Marcus A. McKT"Jight, III and James D. Hughes, as substitute executors, also t serve as such without bond, with the same powers as are given herein to my executor. 5. I hereby suggest that my personal representative retain the services f Irwin, McKnight & Hughes as attorneys in the settlement of my estate. IN WITNESS 'WHEREOF, I have hereunto set my hand and seal this !J'i-f1 day of April, 2000. EAL) Signed, sealed, published and declared by PHYLLIS V. THOMAS, the testatrix above named, as and for her Last Will and Testament, 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. . ACKJ.'\iO'VLEDGlVIENT AND AFFIDAVIT \VE, PHYLLIS V. THOMAS, CHERYL L. CLELAND and MARTHA L. NOEL, the testatrix and witnesses respectively, whose names are signed to the foregoing in trument, being first duly sworn, do hereby declare to the undersigned authority that the testatr x 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 purpose herein expressed, and that ea h of the witnesses, in the presence and hearing of the testatrix, signed the Will as a witness and t best of their knowledge the testatrix was, at that time, eighteen years of age or older, f sound mind and under no constraint or undue influence. COJ.\tIMON\VEAL TH OF PENNSYLVANIA S8: COUNTY OF CU1VIBERLAND Subscribed, sworn to and acknowledged before me by, PHYLLIS V. THO^,Lc\. testatrix herein and subscribed and sworn to before me by CHERYL L. CLELAN lVIARTHA L. NOEL, witnesses, this 'O~ day of April, 2000. , the and j,//~7/L~,f\ 3, ckL Notary Publi ( l-----C;;-_' ;" -., '\)""'/ ,:,~._.1 , I Ro,"er 8 "W'r', ,\/chdry Public I I c""fiis!e Bel(() (~~,:n;l}8rland County I I M~I~~b~!o::~r~~~::sIG'('~:~~:::~~;J~~:: ;~;~'(:l~;~:::;j S. W. B....RE"fT RE.... ESTATE & ..PPRAIS.... SERVICES He No. 0 ..0464 -.-. . .. -/.........-.......- .......\ ..... ....-- ......... \ I ~-- APpRA\SA\.. Of \ ~ \..OCA1'ED A1': 226 peach G\enn Road Gardners, pA. 17324-9062 fOR: \rwin &. McKnight 60 west pomfret Street carlisle, pA.17013 BORROWER: 1HOMA.S, Phy\\ts lEstate) AS Of: 4 'I S. W. BARRETT REAL ESTATE & APPRAISAL SERVICES File No. 0 -0464 08/19/2005 Irwin & McKnight 60 West Pomfret Street Carlisle, PA 17013 File Number: 05-0464 In accordance with your request, I have personally inspected and appraised the real property a : 226 Peach Glenn Road Gardners, PA 17324-9062 The purpose of this appraisal is to estimate the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvement In my opinion, the estimated market value of the property as of July 23,2005 is: $82,000 Eighty-Two Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions final estimate of value, descriptive photographs, limiting conditions and appropriate certifications Respectfully submitted, ~~Q .\5"z,,^-,RM{L Stan A. Skowronek Certified Residential Appraiser T . . . SUMMARY APPRAISAL REPORT . ProDertv DescriDtion UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 05- 464 Pronertv Address 226 Peach Glenn Road City Gardners State PA ZIPC de 17324-9062 leaalDescrintion Deed Book M-28. oaae 354 County Cumberla:ld Assessor's Parcel No. 08-43-3408-011 Tax Year 05/06 R.E. Taxes $ 1.476.00 Special Assesslnents $ N/A Borrower THOMAS. Phvllis (Estatil Current Owner Thomas Phvllis Occuoant: r 1 Owner Tenant f xl Vacant .. Pronertv richts annraised f X I Fee Simnle -r I Leasehold I Proiect Type 1 PUD r 1 Condominium lHUDNA onlv) H M$ NfA /Mo. Neiahborhood or Proiect Name Dickinson Townshio Map Reference 43-3408 Census Tract 127.00 Sale Price $ N/A Date of Sale N/A Descriotion and $ amount of loan charaes/concessions to be paid bv seller N/A Lender/Client Irwin & McKniaht Address 60 West Pomfret Street. Carlisle PA 17013 Aooraiser Stan A. Skowronek Address 126 North Hanover Street Carlisle PA 17013 Location 0 Urban ~ Suburban D Rural Predominant Single family housing Present land use % Built up 0 Over 75% 00 25-75% 0 Under 25% occupancy f(~E ~~r One family 40% Growth rate 0 Rapid 00 Stable 0 Slow 00 Owner 95 60 Low New 2-4 family 0% Property values 00 Increasing 0 Stable 0 Declining 0 Tenant 225 Hiah -: Mult~family 0% Demand/supply 00 Shortage 0 Inbalance 0 Oversupply 00 Vacant(D-5%) l::i{iJI!JNJ~ Predominant ~ Commercial 0% Marketina time !Xl Under 3 mos. n 3-6 mos. n Over 6 mos. n VatanH"".. 5'4\ 120 40 Vacant I 60% Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: The subiect is bounded on the north bv Chestnut St on the east bv Hollv I ike on the : south bv Peach Glen Rd and on the west bv Mountain Rd. · Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal t market. etc.): ~ There are no adverse factors to affect marketabilitv of subject. Diverse stable emolovment and all suooortina emenities are " within reasonable drivina distance. SMSA 3240 Land use change o ot likely 0 Likely 00 I process To: RI sidential Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, a d marketing time - - such as data on competitive properties for sale in the neighborhood. description of the prevalence of sales and financing concessions, et .): Property sales records and MLS statistics show a stead v increase in DroDertv values over the past year. Aver~ ae marketina time of 20-60 days shows a shortaae in suoolv over the past several vears. Few sales and financing concessi ns are needed in the neiahborhood. . Project Information for PUDs (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? 0 YES U NO Approximate total number of units in the subject project N/A . Approximate total number of units for sale in the subject project ~fA Describe common elements and recreational facilities: NfA Dimensions See leaal description Topography Basicallv evel Site area 2 Acres mil Corner lot TI Yes 00 No Size Tvoical fo area Specific zoning classification and description Conservation Shape Irreaular Zoning compliance 00 Legal 0 Legal nonconforming (Grandfathered use) 0 Illegal 0 No zoning Drainage Aooears /. deauate Hiohest & best use as imoroved: rxT Present use "Fi' Other use (explain) View Ooen cou trv Utilities Public Other Off-site Improvements Type Public Private Landscaping Fair Electricity 00 100 amo Street Macadam 00 0 Driveway Surface Gravel Gas 0 Propane (Ckna) Curb/gutter None 0 0 Apparent easements None Indi! ated Water 0 Well Sidewalk None 0 0 FEMA Special Flood Hazard Area DYes 00 No Sanitary sewer 0 Septic Street lights None ~ ~ FEMA Zone X Map [ate 12/19/1995 Storm sewer n Allev None I I I I FEMA Man No. 421580 00038 Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): WI II/Seotie common for area and have no adverse affect on marketabilitv. There are no adverse easements. encroach men s or other adverse conditions. GENERAL DESCRIPTION No. of Units 1 No. of Stories 2 Type (Det./Att.) Detached Design (Style) 2 Story Existing/Proposed Existing Age (Yrs.) 74 Effective Aoe Yrs.) 25-30 . ROOMS Fover ~ Basement ii Level 1 · Level 2 EXTERIOR DESCRIPTION Foundation Stone Exterior Walls Fiberalass Roof Surface Fiberalass Gutters & Dwnspts. Galvanized Window Type Wood Frame Storm/Screens Yes/Yes Manufactured House No Dinino Kitchen FOUNDATION BASEMENT Slab None Area Sq.Ft. 812 QavASpace None % Finished 0% Basement Full Ceiling Open Joist Sump Pump No Walls Stone Dampness None Obs Floor Dirt* Settlement None Obs Outside Entry No Infestation None Obs * Utilities on concrete Familv Rm. Rec. Rm. Bedrooms # Baths Laundrv INSl LATION Roo Ceili g Wall Floo Non Unknl> o o o o o (X) Livina Den Other Area SoH 1 1 1 1 1 .5 812 364 :::: . Finished area above arade contains: 5 Rooms; 1 Bedroom s); 1.5 Bath(s); 1 176 Sou are Feet bf Gross Livino Area . INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR 5 ITGE: Floors Hrdwd/Vinvl Type FHA Refrigerator 0 None 00 Fireplace(s) # _ 0 None i Walls Plaster Fuel Oil Range/Oven 00 Stairs 0 Patio 0 Garage b # of cars Trim/Finish Wood CondilionAva Disoosal n nrnn ~t~ir n n^",L. II ..- ., , . ADDENDUM Borrower: THOMAS, Phyllis (Estate) Proeertv Address: 226 Peach Glenn Road City: Gardners lender: Irwin & McKnight File No.: 05-0464 Case No.: State: PA Zie: 17 24-9062 Condition of Improvements Improvements are in fair conditon. The roof is visibly worn and along with internal water damage evident in the second f oor ceilings indicate the roof shingles need to be replaced. The external wood is rotting in several areas along the roof line, a Ild both front and rear porches. The detached three car garage is in need of repair and paint with numerous ground hog holes loelated in the garage floor. The garage is currently stacked with numerous garbage bags from floor to ceiling in two thirds of the ga age. A wood infestation and roofing inspection by licensed professional is recommended. Functional adjustments are made to I eflect the one bedroom floorplan and the inadequate kitchen design which presently does not have a kithchen sink or plumbing. TI e water source is a hand pump located in the rear screened in porch. SUMMARY APPRAISAL REPORT . Valuation Section UNIFORM RESIDENTIAL APPRAISAL REPORT File No. 05-0464 ESTIMATED SITE VALUE. ..........................:: $ 40000 Comments on Cost Approach (such as, source 0 cost estimate, ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: site value, square foot calculation and for HUD, V and FmHA, the Dwelling Sq. Ft. @ $ :: $ estimated remaining economic life of the property): Sq. Ft. @ $:: Cost Aporoach deemed a ooor indicator of value due to :: age of the imorovements. Estimated ren ainina . Garage/Carport _ Sq. Ft. @ $:: economic life is 30-35 years Total Estimated Cost New :: $ . Less Physical 'j Fu~~tio'n~I'I' . E~t~r~~I' . Est. Remaining Econ. Life: Depredation I I :: $ Depreciated Value of Improvements . . . . . . . . . . . . . . . . . " :: $ "As-is" Value of Site Improvements. . . . . . . . . . . . . . . . . " :: $ INDICATED VALUE BY COST APPROACH. . . . . . . . . " :: $ ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 226 Peach Glenn Road 320 N. Baltimore Avenue 13 Fairfield Street Address GardnersMt. Holly Sprinas Mt. Hollv Sorinas Proximity to Subiect 5.9 MI NNE 6.2 MI NNE Sales Price $ N/A $~ Price/GrossLiv.Area $ 0.00 (2) $ 91.49 (2)~ Data and/or Inspection AppData/CHR App.Data/CHR Verification Sources Courthouse VALUE ADJUSTMENTS DESCRIPTION Sales or Financing Concessions Date of SalelTime Location LeasehokJiFee Sirrl>Ie Site View Desian and Appeal Quaitv of ConslJUcIiJn Aoe . Condition Above Grade Room Count Gross Livina Area . Basement & Finished Rooms Below Grade Functional Utilitv HeatinQ/CoolinQ · Enerav Efficient Items Garaoe/Caroort Porch, Patio, Deck, FireDlacels), etc. Fence, Pool, etc. Suburban Fee Simole 2 Ac/Avg Ooen country 2 Story/Fair Average 74 Years Fair T olat : Bdrms' Baths 5: 1: 1.50 1.176 SoH. Full Bsmtl Unfinished 1 Bdrm/Kitchen FHA/None Tvoical 2 Car Garaae CovPor/SclPor None " + (-) $ Adiustment DESCRIPTION I $2500 CI. Costs : DOM 3 : 09/15/2004 : Suburban ' Fee Simole : .17 Ac/Ava : Residential : 2 Storv/Avg : Averaae : 16 Years : Averaae(-10%) : T COMPARI\BLE NO.3 220 Chestnu Street Mt. Hollv Sor nas 5.7 MI NNE 9~$~82.000 ~(2)~ MLS/Courths) + (-) $ Adjustment -5 000 -9 100 o 2,000 -5.000 2.000 2,000 DESCRIPTION None,Conv DOM 24 08/20/2004 Suburban Fee Simole .16 Ac/Ava Residential 2 Story/Ava Averaae 100 Years Fair I + (-) $ Adjustment DESCRIPTION $2,500 Closing : Cost : OS/26/2005 Suburban Fee Simple .26 Ac/Ava Residential 2 Story/AvQ Averaae 75 Years , Average(-10%) : -8 490 Total I Bdrms I Bath , 4: 2: 1.00: 1 160 Sa.F. : Partial Bsmt/ : , Unfinished 2 Bedroom FHA/None Tvoical None Patio 1,500 o -3 000 2.000 2,500 Total : Bdrms. Baths : 4: 2: 1.00: 928 Sc.Ft. : Crawl Space : , 1,500 o 1,000 Total : Bdrms: Baths : , ,--' 5, 3, 1.50: 1 200 SQ.Ft. : Slab : , , , , , None Net Adi. (total) + X - ' $ 1.990II1II-' $ 13 100&+ -: $ Adjusted Sales Price of Comoarable $ 82 910 $ 77.900 $ Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): Opinion of value ranae is $7 000 to $86.000. No site adiustments made since all of the comoarables are serviced bv oublic water/sewer. No suitable one bedroom comoarables were located. The lack of suitable comoarables within the subiects immediate vicinitv r'f;lauired an exoanded search area. These are the best sales comoarables known to be available. 2 Bedroom/Bth , Averaae , FHA/BB/None , EBB/None , Tvoical , Tvoical , None , 2.000 None , Patios , 2,000 Deck , , , None , None , , , 3.000 85 000 ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARAB E NO.3 Date, Price and Data 06/16/1979 Source for prior sales $15,800 None None None within year of aooraisal Courthouse Courthouse Courthouse Courthouse Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and comparables within one year of the d te of appraisal: No orior transfers of the subiect within the past 36 months and no orior transfers of the comoarables within 12 r honths of their sale date. INDICATED VALUE BY SALES COMPARISON APPROACH. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 82.000 . INDICATED VALUE BY INCOME APPROACHllfADoUcable) Estimated Market Rent $ NlA /Mo. x Gross Rent MultiDlier N/A = $ N/A I This appraisal is made 00 "as is" 0 subject to the repars, alterations, inspections or oonditions listed below 0 subject to oompletion per plans an~ specifications. Conditions of Appraisal: The orooertv has been appraised in current condition. This aooraisal is for mortgage ourooses on Iv. nnntram::f9rablA ~AA att::U.,hAn annAnnllfn Borrower: THOMAS, Phyllis (Estate) Property Address: 226 Peach Glenn Road City: Gardners Lender: Irwin & McKni ht Living Sketch by Apex IV Windows TM AREA CALCULATIONS SUMMARY T FLOORPLAN File No.: 05..0464 Case No.: State: PA Zi : 17 24-9062 Bedroom --r" CL Cl LIVING AREA BREAKDOWN Code Description SiZ'e Totals Breakdown S btotals GLA1 Firat Floor 812.00 812.00 I!'irat 1!'1oor GLA2 Second Floor 364.00 364.00 26.0 :It 28.0 728.00 piP Screened In Porch 168.00 7.0 :It 12.0 84.00 Covered Porch 208.00 376.00 Second Floor 14.0 :It 26.0 364.00 vvg.l~"'" r"Vrc:.r\' 1 rnV' v I'\\J\JCN\JUM =-------= ~0A File No.: 05-0464 Case No.: - -' lTOWer: I"HOMAS Ph \Us Estate o ert Address',226 peach Glenn Road tt.- Gardners ~nder: lrWin & McKn\ ht FRONT ViEW Of SUBJECT PROPER Appraised Date: August 12, 2005 REAR V\EW Of SUBJECT PROPER STREET SceNE '. -.~--~ A.. ,.~, -..... -~'-~-- ' ..."" -'-----. \ d file NO.: 05_0464 case No:. ...- -------- state'. pIX N~e 1'HOMIXS, ph \\\s Estate ~r\ Mdress: 226 peach Glenn Road Gardners lee \rW\n & McKn\ ht ...~ --- File No.: 05-0464 Case No.: Zio: 113 4 state: PA ;[fower: 'tHONlAS Ph \lis Estate ~ress: 226 peach G'enn Road it": Gardners ender: \!'Win & McKni ht ~. -:::::::=---- -' .____:::c---- :::c---- l \ \ \ \ -- ~~~r~n"Y~~rnvr~nllrnVIVMUU~I~uum BcJrrower: THOMAS, Phyllis (Estate) fJroperty Address: 226 Peach Glenn Road City: Gardners Lender: Irwin & McKni ht State: PA File No.: 05-0464 Case No.: -I COMPARABLE SAL #1 320 N. Baltimore Ave Mt. Holly Springs Sale Date: OS/26/2005 Sale Price: $ 84,900 COMPARABLE SAL #2 13 Fairfield Street Mt. Holly Springs Sale Date: 09/15/2004 Sale Price: $ 91,000 COMPARABLE SALE 3 220 Chestnut Street Mt. Holly Springs Sale Date: 0812012004 Sale Price: $ 62,000 . 'I LOCATION MAP Borrower: THOMAS, Phyllis (Estate) Property Address: 226 Peach Glenn Road City: Gardners Lender: Irwin & McKni File No.: 05-0464 Case No.: State: PA ~-J ;/ j ~ ( -~,,\, ~ / :/ J Borrower: THOMAS Ph llis Estate Property Address: 226 Peach Glenn Road City: Gardners Lender: Irwin & McKni ht I ,/ Sut1ject tar Peach Glen . . FloodMap Legend State: PA File No.: 05-0464 Case No.: Zi . 1 324-9062 , ,Goodyear Cemete!">! Cemetery Commllnil''1t" d.?1.1i:An _ nlr-VU.lcnu Tn\t.,1U,t\llln .....,.. Flood Information . \ -0464 ********* QUALIFICATIONS ********* The following checked items are SPECIFIC SPECIAL CONDITIONS that were identified by this appraiser d ring the inspection of the subject property, the com parables sales, and their neighborhoods and locations. Unles otherwise noted, the conditions that apply to the subject property or the comparable sales used DO NOT AFFECT T E MARKET VALUE OR THE FUTURE MARKETABILITY OF THE SUBJECT PROPERTY BEING APPRAISED. This is not a home inspection service. This is an appraisal to estimate market value. _1. The subject is located in a rural area and is less than 25% built-up. _2. Commercialllndustrial uses are located within the subject's neighborhood. These uses are typica of similar neighborhoods. _x_3. Vacant and undeveloped land uses are located within the subject's neighborhood. These uses a typical for the area. _4. The predominant value in the neighborhood is less than that of the market value of the subject pr perty. This is due to the very wide range of value of properties in the area and superior quality of the subject propert . _5. The subject property is located in a F.E.M.A. Identified Flood Zone. Flood insurance coverage is r qui red and suggested. _6. Dampness is noted in the basement of the subject. Standing or running water was not present on basement floor. This condition is considered typical in dwellings of this style. _x_7. The subject property is serviced by private well and/or septic systems which is common for the ar _x_8. The subject is older than five(5) years. All mechanical systems including the heating, electrical a d plumbing systems appear upon a visual exterior inspection to be in working order. No warranties are implied in thi statement. _9. Repair items were noted in the comments section of the report. These comments on repair items descriptive purposes only and are not required repairs. The items listed are cosmetic in nature. _x_10. The basement floor is a dirt floor. This condition is common and typical for the area. and does no pose a health or safety hazard. _11. The subject property does contain functional obsolescence as noted in the report. This condition s considered typical and common for the area and this style dwelling. _12. The land value exceeds 30% of total value due to the high demand for vacant land in this neighbor ood. This condition is considered common and typical for the neighborhood. _13. The land value exceeds 30% of total value. This is due to the large size of the site. This condition is considered to be typical and common. _14. Individual adjustments were required that exceed 15%. These adjustments were required due to I ck of more similar com parables on that individual rating. All com parables used are the best available. _x_15. Total adjustments exceed 25%. This is due to the lack of comparable sales that were more similar in the subject's market area. All com parables used are the best available. _x_16. One or more comparable sales are older than six(6) months. Although there are comparable prop rties in the subject's area, none have sold recently; therefore, sales in excess of six(6) months have to be used. All c mparables used are the best available. _x_17. One or more comparables used were in excess of one (1) mile from the subject property. Althoug there are comparable properties in the immediate area, none have sold recently. Therefore, it was necessary to use comparable sales outside of the immediate area. All com parables used are located in similar neighborhoods and with n the same marketing area. All comparables used are the best available. _18. The electrical system was not connected during inspection. _27. Proposed construction/renovation in accordance to plans and specifications to be completed in a orkman-like manner. _x_30. There are no special conditions or other requirements that would affect market value or future mar etability in the Appraisal Report. . .. , File No. 0 -0464 ********* QUALIFICATIONS ********* _24. The subject property is located on a private road. _25. Wood infestation inspection is suggested. _x_26. Last recorded deed transfer: Date_06/16/1979_, Consideration: $_15,800_. _28. Seller is paying part or all of closing costs. _x_29. All comparable sales are verified closed sales. CHECKED ITEMS ARE SPECIFIC SPECIAL CONDITIONS THAT WERE IDENTIFIED BY THIS APPRAISER DU ING INSPECTION. . " , File No. 0 -0464 ********* QUALIFICATIONS ********* Confidentiality and Security Policy We consider privacy to be fundamental to our relationship with clients. We are committed to maintaining the confidentiality, integrity and security of clients' personal information. Internal policies have been develo ed to protect this confidentiality, while allowing client needs to be served. We restrict access to personal information to authorized individuals who need to know this information to comply with federal standards to protect your nonpublic personal information. We do not disclose this information ab ut you or any former consumers or customers to anyone, except as permitted by law. The law permits us to share t is information with our affiliates. The law also 'permits us to share this information with companies that per orm marketing. When we share non public information referred to above, the information is made available for limited pur oses and under controlled circumstances. We require third parties to comply with our standards for security and c nfientiality. We do not permit use of consumer/customer information for any other purpose nor do we permit third pa ies to rent, sell, trade or otherwise release or disclose information to any other party. Education As of the date of this report, I and/or Steven W. Barrett, SRPA, SRA, have completed the requirements und r the continuing education program of the Appraisal Institute. . \ File No. 05-04 4 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive an open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming th price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passin of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open market (4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions' granted by anyone assoc ated with the sale. . Adjustments to the com parables must be made for special or creative financing or sales concessions. No adjustments are ecessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifi ble since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the com par ble property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or tran action. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar a ount of any adjustment should approximate the market's reaction to the financing or concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the Ii Ie to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The propert is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and he sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency ( r other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, U less specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvem nts at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other a praisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence f hazardous wastes. toxic substances. etc. ) observed during the inspection of the subject property or that he or she became aware of durin the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge f any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous astes, toxic substances, etc. ) that would make the property more or less valuable, and has assumed that there are no such conditions a d makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible or any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. ecause the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources th t he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accu acy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of rofessional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, ,oMi." nr "It"r"tinn<: no thl'! ::lO::O::lImntinn that comoletion of the imorovements will be oerformed in a workmanlike mannp.r . .. . \ File No. 05-046 APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar a d proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate 0 reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more fa orable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a signific nt item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase he adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market alue in the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the best of my knowledge, that all statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospecti e personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, myanalysi and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin f either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vi inity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employm nt nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any rei ted party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation and/or employment for performing the appraisal. I did not base the appraisal report on a requested minimum aluation, a specific valuation, or the need to approve a specific mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were a opted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a easonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consiste t with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as co parables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improveme ts, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustment for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also c mmented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of th appraisal report, I have named such individual(s} and disclosed the specific tasks performed by them in the reconciliation section of thi appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to a y item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a superVisory appraiser signed the appraisal report, he or s e certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report. agre with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and m taking full responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 226 Peach Glenn Road, Gardners PA 17324-9062 APPRAISER: SUPERVISORY 6PP~6IC:~D '^nh, ;f ..~~..:._...\ ,. .. I! M&TBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 August 5, 2005 Law Offices lnvin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 ~~~~uw ~ AUt-; '17 r~~:" \/\""1 ~~ ,.J '. ,I ~/ Tl~/"'-"" f T ", ii (' . ." f~ !\,,,,.,,-,~, "t. ,~f,.~..,. Re: Estate of Phvllis V Thomas Social Security: 174-05-2990 Date of Death: Julv 23, 2005 Dear Sir or Madam: Per your inquiry dated July 29, 2005, please be advised that at the time of death, the above-named decedent had on d posit with this bank the following: 1. Type of Account Certificate of Deposit Account Number 031003913903281 Ownership (Names of) Phyllis V Thomas * Opening Date 03/08/99 Balance on Date of Death $60,000.00 Accrued 1nterest $ 55.35 Total $60,055.35 1nterest Paid YTD $ 690.57 (Accrued interest is not included) 2. Type of Account Certificate of Deposit Account Number 031003913903314 Ownership (Names of) Phyllis V Thomas * Opening Date 05/07/99 Balance on Date of Death $10,000.00 Accrued Interest $ 11.20 Total $10,011.20 1nterest Paid YTD $ 93.02 (Accrued interest is not included) 3. Type of Account 'I I . .. ~ 1 Certificate of Deposit Account Number 031003913903702 Ownership (Names oj) Phyllis V Thomas * Opening Date 04/10/00 Balance on Date of Death $48,353.95 Accrued Interest $ 214.92 Total $48,568.87 Interest Paid YTD ... _~_"_"".'_'.,..""'~"" .-..-... _~_ ..... ~ "'_'_b_. _...._, $ 418. 76 (Accrued interest is not included) 4 Type of Account Certificate of Deposit Account Number 031003914378798 Ownership (Names oj) Phyllis V Thomas * Opening Date 07/13/83 Balance on Date of Death $48,045.44 Accrued Interest $ 25.12 Total $48,070.56 Interest Paid YTD $ 757.87 (Accrued interest is not included) 5. Type of Account Certificate of Deposit Account Number 031003914455439 Ownership (Names oj) Phyllis V Thomas * Opening Date 04/01/94 Balance on Date of Death $15,000.00 Accrued Interest $ 20.51 Total $15,020.51 Interest Paid YTD $ 181.22 (Accrued interest is not included) Please be advised, there was no safe deposit box found for the above decedent. * For further account informa ion, regarding ownership, closures and/or reimbursement of funds, etc., please call the High Street Carlisle Office # ] 7- 240-4536. Sincerely, /)/,~~ 4/ -< ,./</.... '. .( <<::'"'-;7./ c'V cc;1-C'rv .. / I ' ../ Nancy Clagett Records Management . . ... ~ ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Sovereign Bank Phyllis V. Thomas 174-05-2990 July 23, 2005 Account #: 1675203168 Type: In the name of: Phyllis V. Thomas Date of Death Balance: Int.(YTD) from 1/1/2005 to Accrued interest to date of death: Other Info: CD $50,000.00 6/30/2005 $84.58 Page 1 of 1 Open date: 4/13/1 99 $612.42 ~~I ~~ ~~~~ ~~.~~ ... ,1 '"" rl"....OHI'I" 41~ '(bi:j .54::> t-'.k11 o PNCBAN< September 15, 2005 Roger B. Irwin West Pomfret Professional Building 60 West Pomfret Street Carlisle, PA 17013-3222 RE: Estate of Phyllis V. Thomas, deceased SSN: 174-05-2990 000: 7/23/2005 Dear Mr. Irwin: In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificates of Deposit Account #31600204547 Established 12/11/2000 PHYLLIS V THOMAS DOD balance: $50,000.00 + $69.99 accrued interest Interest Paid 1/1/2005 -7/23/2005 - $1,14 J .02 Account #31100220461 Established 09/25/2001 PHYLLIS V THOMAS DOD balance: $13,893.97 + $28.38 accrued interest Interest Paid 1/1/2005 -7/2312005 - $222.03 Account #31900245998 Established 08/28/2004 PINLLIS V THOMAS DOD balance: $40,000.00 + $64.11 accrued interest Interest Paid 1/1/2005 -7/23/2005 - $448.75 Checking Account Account #5140397436 Established 02/0 I /1978 PHYLLIS V THOMAS DOD balance: $34,754.79 + $.57 accrued interest Interest Paid 1/1/2005 -7123/2005 - $32.61 Page I of2 rl'1\....Dt"1'....Y\.. 41~ '(bl::l .54::> 1-'.1d2 Savings Account Account #5003904374 Established 07/18/2002 PHYLLIS V THOMAS DOD balance: $42,265.86 + $9.62 accrued interest Interest Paid 1/1/2005 - 7/23/2005 - $533.13 I was unable to locate a safe deposit box for the decedent. Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not process any financial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. ~ tMh- Rachelle Wells 1-800-762-1775 P7 -PFSC-04-F 500 first Ave. Pittsburgh P A 15219 Page 2 of2 Member FDIC Reference ID: 1312317 Wachovia Bank N.A. Balance Confirmation Services POBox 40028 Roanoke, VA 24022-7313 J~~ltUWII LAUe; f 0 2005 August 8, 2005 }}{ \V1N &. )\t1cKl'H J1-11 IRWIN & MCKNIGHT 60 WEST POMFRET STREET CARLISLE, PA 17013-3222 SUBJECT: Verification / Confirmation of Account and Balance Information provided for: Customer: PHYLLIS V THOMAS (SSN# 174-05-2990) Date of Death: July 23, 2005 Deposit Account Information Account Type Account Number Date of Death Balance Average Balance" Date Opened Maturity Interest Accrued 'TD Date Date Rate Interest Inte est Paid Closed CERTIFICATE OF DEPOSIT 247412050818977 LEGAL TITLE: PHYLLIS V THOMAS $50,000.00 8/21/1999 4/21/2007 3.05 $16.71 $ 62.07 CERTIFICATE OF DEPOSIT 247412061042697 LEGAL TITLE: IRWIN, MCKNIGHT & HUGHES TRUSTEE PHYLLIS V THOMAS CLOSING BALANCE: $100000.00 2/4/2000 2/4/2005 " Due to system limitations, we can only provide a twelve month average balance on depository accounts. No Safe Deposit Box found for customer. 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Supervisor August L 2005 Phyllis V Thomas 226 Peach Glen Road Gardners, PA 17324- The Funeral Service for Phyllis V Thomas We sincerely appreciate the confidence you have placed in us and will continue to assist you in every way \ 'e can. Please feel free to contact us if you have any questions in regard to this statement. THE FOLLOWING IS AN ITEMIZED STATEMENT OF THE SERVICES. FACILITIES. AUTOMOTIVE EQUIPMENT. AND MERCHANDISE THAT YOU SELECTED WHEN MAKING THE FUNERAL ARRANGEMENTS. l. Professional Services Funeral Director & Staff 3620,00 FUNERAL HOME SERVICE CHARGES SELECTED MERCHANDISE: Casket. . . . . . . . . Vault . . . . . . . . . 3620.00 2290.00 875.00 THE COST OF OUR SERVICES, EQlJlPMENT, AND MERCHANDISE THAT YOU HA VE SELECTED . . . . . . . . . . . . . 6785.00 Cash Advances Cemetery Charges. . Newspaper NoLil:t:. . Ccmctcry Equipment. Ccrtitied Copies . Clergy Honorarium Flowers. . . . Eng,raving Slone . TOT AL CASH ADVANCES AND SPECIA.L CHARGES. 600.00 28.00 200.00 72.00 100.00 130.00 95.00 1225.00 Total Total Cost . TOTAL AMOUNT DUE 8010.00 80 I 0.00 SOL NORTH BALTIMORE AVENUE. MOUNT HOLLY SPRINGS. PENNSYLVANIA 17065 · (717) 486-3433. FAX (71 486-3215 www.hollin\;!erfuneraIhon~e.com