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HomeMy WebLinkAbout11-03-05 (3) .... .... ~ REV-1500 EX(05-04) PA Department of Revenue Bureau of Individual Taxes Dept 280601 Harrisburg, PA 17128-0601 15056041046 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY County Code Year 21 05 File Number 00712 ENTER DECEDENT INFORMATION BELOW Social Security Number 160-16-0680 Date of Death Date of Birth 08052005 06021920 Decedent's Last Name Suffix Decedent's First Name SMITH HELEN MI H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW [!] 1. Original Return o 4. Limited Estate [!] 6. Decedent Died Testate (Attach Copy of Will) o 9. Litigation Proceeds Received Spousal Poverty Credit (date of death 0 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTiAl TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number 717-763-()88~ 02. 04a. 07. 010. Future Interest Compromise (date of death after 12-12-82) Decedent Maintained a Living Trust (Attach Copy of Trust) ~ 8. Total Number of Safe Deposit Boxes Supplemental Return o o 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required LORRAINE NAGY ;'..") Firm Name (If Applicable) KERN AND COMPANY First line of address 2331 MARKET STREET Second line of address f",.) O. .., I City or Post Office State ZIP Code DATE FILED CAMP HILL PA 17011 Correspondent's e-mail address:KERN@PANETWORK.COM Under penalties of perjury. I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. DA~ 10 :&1 OJ DATE /0 'PIS:- 0 KERN AND COMPANY, P.C., 2331 MARKET STREET, CAMP HILL, PA 17011 PLEASE USE ORIGINAL FORM ONLY Side 1 L 15056041046 4W4645 3.000 15056041046 ~ . ... . --.J 15056042047 REV-1500 EX Decedent's Name: HELEN SMITH RECAPITULATION 1 . Real estate (Schedule A) . . . . . . . . . . . . . . . . . . . . . . . . . 1. 2. Stocks and Bonds (Schedule B) . 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). :I. 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . 4. 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) D Separate Billing Requested. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . Decedent's Social Security Number 160-16-0680 2. 16,323 5. 8,617 6,752 238,847 6. 7. 8. 270,539 9. Funeral Expenses & Administrative Costs (Schedule H). . 9. 3,331 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 11. Total Deductions (total Lines 9 & 10). . . . 11. 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). 12. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 266,573 TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.0_ 16. Amount of Line ~~axable at lineal rate X .rfl_ 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 15. 266,573 16. 17. 18. 19. TAX DUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 19. 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. Side2 L 15056042047 4W4646 3.000 635 3,966 266,573 11,996 11,996 D 15056042047 --.J .' ... REV-1500 EX Page 3 Decedent's Com lete Address: DECEDENT'S NAME HELEN SMITH STREET ADDRESS 148 EASTERLY DRIVE File Number 00712 CITY MECHANICSBURG STATE PENNSYLVANIA ZIP 17050- Tax Payments and Credits: 1. Tax Due (page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 11,996 600 Total Credits (A + B + C) (2) 600 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, 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) 11,396 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (58) 11,396 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: a. retain the use or income of the property transferred; . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? ........ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? . 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No [KJ D D [!] D [KJ D ~ D [KJ D [KJ [!] D FILE IT AS PART OF THE RETURN. IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND 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 three (3) percent [72 P.S. 39116 (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 zero (0) percent [72 P.S. 99116 (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 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 use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. 99116(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 four and one-half (4.5) percent, except as noted in 72 P.S. 89116(1.2)[72 P.S. 89116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. 89116(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. 4W4647 1.000 .' REV-1503 ,;!')( + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS FILE NUMBER HELEN SMITH 00712 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPllON VALUE AT DATE OF DEATH 3,489 12,834 2 1.734.007 SHARES APX SHORT DURATION U.S. GOVT FUND 4,404.105 SHARES APX HIGH YIELD BOND FUND - A 4W4696 1000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 16,323 (. #' REV-1508 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF HELEN SMITH FILE NUMBER 00712 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION FURNITURE AND HOUSEHOLD GOODS CLOTHING AND PERSONAL BELONGINGS REFUND - SUNRISE ASSISTED LIVING IDS LONG TERM CARE CLAIM PAYMENT NEW CUMBERLAND CREDIT UNION VALUE AT DATE OF DEATH 1 2 3 4 5 500 500 3,625 3,875 117 4W46AD 1.000 TOTAL (Also enter on line 5 Recapitulationl $ (If more space is needed, insert additional sheets of the same size) 8,617 I' ..., REV-1509 EX + (6-98) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HELEN SMITH SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 00712 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. TINA SMITH 6092 31ST AVENUE, NORTH ST. PETERSBURG, FLORDIA 33710 DAUGHTER B. KAREN TATELA 10E HIGHLAND ROAD PARKESBURG, PA 19365 DAUGHTER c. JOINTLY-OWNED PROPERTY: lETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BAi'I< ACCOUNT DATE OF DEATH DE CD'S VALUE OF ruABER OR SIMILAR IDENTIFYING r-ulBER ATTACH DEED FOR NUMBER TENANT JOINT JOINTLHELDREAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 1999 BANK OF AMERICA CHECKING ACCT 757.59 50% 378.80 ACCT# 3665519247 2 A&B 1998 M&T CHECKING ACCT 19,120.45 33.33% 6,372.85 ACCT# 79960278 TOTAL (Also enter on line 6, Recaoitulation) $ 6,751.65 4W46AE 1.000 (If more space is needed, insert additional sheets of the same size) It .' REV-1510 EX + (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HELEN SMITH FILE NUMBER 00712 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTlON OF PROPERTY ITEM l.cLlDE TfE N^ME OFTfE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT A~ DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER TfE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPUCABLE) VALUE 1, PRINCIPLE RESIDENCE 95,000 100% 95,000 148 EASTERLY DRIVE MECHANICSBURG, PA 17050 (LIFE ESTATE) 2 AMERPRISE ANNUITY 113,672 100% 113,672 ACCT# 0930-0719-8357-9-004 (APX RETIREMENT ADVANTAGE NQ) 3 AMERPRISE ANNUITY 29,736 100% 29,736 ACCT# 0930-0702-2653-3-004 (RATE ADVANTAGE 3 NQ) 4 IRA AMERPRISE INVESTMENTS 439 100% 439 ACCT# 0931-0277-8993-8-004 TOTAL (Also enter on line 7, Recapitulation) $ 238 847 (If more space is needed, insert additional sheets of the same size) ,. REV-1511l!X+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF HELEN SMITH FILE NUMBER 00712 ITEM NUMBER A. B. 4. 5. 6. 7. 8 9 10 4W46AG 1.000 Debts of decedent must be reported on Schedule I. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: LIBERTY FORGE - FUNERAL LUNCHEON 1,134 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees 190 Tax Return Preparer's Fees KERN AND COMPANY, P. C . CENTRAL PENN APPRAISALS, INC. RAMSEY MOVERS BANK FEES - BANK OF AMERICA MAIL ROOM - SHIPPING COSTS 1,000 300 612 7 88 TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 3,331 . , REV-1512 EX + (12-03) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HELEN SMITH SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 00712 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including un reimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 35 7 126 83 7 39 338 1. 2 3 4 5 6 7 MCI UNITED WATER CONCORD PHARMACY SILVER SPRING TOWNSHIP VERIZON PENN WASTE WESTFIELDS CONDO ASSOC. 4W46AH 1.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 635 " REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HELEN SMITH NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 TINA SMITH 6092 31ST AVENUE, NORTH ST. PETERSBURG, FLORDIA 33710 KARIN TATELA 10 E. HIGHLAND ROAD PARKESBURG, PA 19365 GABRIEL TATELA 62 SANITA ROAD HOLMES, NY 12531 JOSEPH TATELA 115 LION DRIVE HANOVER, PA 17331 MARY CATHERINE TATELA 10 E. HIGHLAND ROAD PARKESBURG, PA 19365 2 3 4 5 00712 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) DAUGHTER DAUGHTER GRANDCHILD GRANDCHILD GRANDCHILD FILE NUMBER AMOUNT OR SHARE OF ESTATE 93,980 93,980 26,204 26,204 26,204 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 4W46AI 1.000 TOTAL OF PART 11- 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) . FiLE 1F"ol/-05-t5()7/;;J., '3a(/h~ cv FEE SIMPIJE DEED ::: ::; '. i'j'~/[1.~t~;"~';i;' ~);' J:.L'DS , '.. " ":<l:..!iD COUllTr- f',\ 'S8 SfP 2lj Pr/ 1 lj6 THIS INDENTURE, made the -.l!:i!!:::. day of September in the year of our Lord One Thousand Nine Hundred Ninety-eight (1998). BETWEEN Helen H. Smith, a widow, of Silver Springs Township, Cumberland County, Pennsylvania, Grantors, Party oUbe FIrst Part, A N D Helen H. Smith, a widow, of Silver Springs Township, Cumberland County, Pennsylvania, for a life estate Interest, and Karen F. Tatela, a married woman, o'f Parkesburg, Pennsylvania, and TIna L. Smith, a married woman, of Saint Petersburg, Florida, for the remainder Interest, Grantees, Parties of the Second Part, WfI'NESSETH that the said Party of the First Part, for and in consideration of the sum of ONE DOLLAR and No/IOO Dollars ($1.00), lawful money of the United States of America, well and truly paid by the said Parties of the Second Part to the said Party of the First Part, at and before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged, have granted, bargained, sold, aliened, enfeoffed. released, conveyed and confirmed and by these presents do grant, bargain, sell, alien, enfeoff, release, convey, and confirm unto the said Helen H. Smith, a widow, a life estate Interest In the said premises for herself, and to Kareu F. Tutela and TIna L. SmIth, the remainder Interest, Grantees, Parties of the Second Part, their heirs and assigns. .' ALL THAT CERTAIN condominium dwelling unit ~ituated in Westfields Condominium in the Township of Silver Spring, County of Cumberland and Commonwealth of Pennsylvania, BEING'designated and known as Unit No. 33 in the Declaration of Condominium and Declaration Plan of said Condominium as recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Miscellaneous Record Book Volume 371, Page 12, (as amended by a First Amendment thereto dated April 6, 1990, and recorded on the same date in said Recorder's Office in Miscellaneous Record Book Volume 378, Page 940) as required and in accordance with the provisions of the Pennsylvania Uniform Condominium Act (Act of the provisions of the Pennsylvania Uniform Condominium Act (Act of July 2, 1980, P.L. 286, No. 800K 185 PAtE 975 " 82; 68 Po. C.S.A 3101 et seq., as amended); Second Amendment thereto dated November 19, 1990 and recorded in Miscellaneous Book 389, Page 767 in Cumberland County Recorder of Deeds Office. TOGETHER with an undivided 5.263% interest in Common Elements as more particularly defined, limited, subject to adjustment and set forth in the aforesaid Declaration of Condominium and Declaration Plans, and together with the right to use any Limited Common Elements applicable to the Unit being conveyed herein pursuant to said Declaration of Condominium and Declaration Plans. BEING the same premises which Leonard R. Smith and Helen H. Smith, his wife, by their deed dated September 4, 1998 and recorded in the Cumberland County Recorder of Deeds Office in Book 145, Page 679, granted and c(Jm'e~!ed unto Helen H. Smith grantor herein. EXEMPT FROM TRANSFER TAX AS A CONVEYANCE FROM PARENT TO CHILDREN'. UNDER AND SUBJECT, NEVERTHELESS, to all restrictions, reservations, conditions, covenants, easements and rights-of-way of prior record including provisions, easements, covenants and restrictions as contained in the Declaration of Condominium and Declaration Plans. THE GRANTEE, for and on behalf of the Grantee, acknowledges that the Grantee bas received, no later than fifteen (15) days prior to this conveyance, a full and complete Public Offering Statement for Westfields Condominium and, therefore, waives any and all rights under Section 3406 (c) of the Uniform Condominium Act, as amended. SAID premises baving a post office address of 14g Easterly Drive, Mechanicsburg, PA 170.55. TOGETHER with all and singular, the tenements, hereditaments and appurtenances to the same belonging or in anywise appertaining, .and the reversion and reversions, remainder and remainders, rents, issues, and profits thereof: AND ALSO all the estate, right, title, interest, property, claim and demand whatsoever, both in law and equity, of the sald Party of the First Part, of, in. to or out of the said premises, and every part and parcel thereof. TO HAVE AND TO HOLD the said premises, with all and singular the appurtenances, unto the said Parties of the Second Part, their heirs and assigns, to and for the only proper use and behoof of the said Karen F. Tatela, a married woman, and Tina L. Smith, a married woman, their heirs and assigns forever, the remainder interest as herein conveyed, and with Helen H. Smith, a widow, reserving a life estate interest for herself. AND THE SAID Party of the First Part, for her, her heirs, executors and administrators, do by these presents, covenant, grant and agree to and with the said Parties of the Second Part, their heirs, executors and administrators, that they the said Party of the First Part, their heir~ all and singular the hereditaments and premises hereinabove described and granted or mentioned and intended so to be, with appurtenances, unto the said Party of the Second Part, her 50DK 185 PACE 9'76 heirs, executors and administrators, against the said Party of the First Part and her heirs and against all and every other person or persona whomsoever, lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, by these presents, WARRANT AND FOREVER DEFEND. IN WITNESS WHEREOF, the said Party of the First Part, have hereunto set their hands and seals the day and year first above written. Signed, Sealed and Delivered in the Presence of WJ!LA ~ ~ ~ldJ Helen H. Smith (SEAL) COMMONWEALTH OF PENNSYLVANIA ) :SS COUNTY OF CUMBERLAND ) On this, the ~ day of S"tffi.un~ I' ,1998, before me, a Notary Public, the undersigned officer, personally appear Helen H. Smith, a widow, known to me (or satisfactorily proven) to be the persona whose names are subscribed to the within instrument, and aCkno~ tha~.they executed the same for the purpose therein contained. ~ . ." ITNESS WHEREOF, I hereunto set my hand and official seal. . . ~ . .~ I hereby certify that the prcci I t.t f ~I f~1y 1)"'1':"- >>taJ,("~~~i t?A I ~rr JJ~ m. ~.J.L Notary Public _rial So.. DIona M.lI/nhh. NottIY PublIc ~~~;,~~~~ ;{fQr .' ,:'.( . .-~iJ~~"!'r"~':'-:'.f.:.~I_\ .''';:;#;.<;,..,....I~~..'',.;;''''. :,->.' ,.,,...~~ ,.1 ., t rney for Grantee: ..' ,,>, ,.,' ...t'.~,l.~,~;.,:: . . ,~:..., .-.,:...., ,,, . I, ." :'~.:'~:~~:"'~-Jf:(~J_,,,.t;;; . Slala of Pannsylvanla } ''''''''~''.~!o.'!t" J'&.o.,:p,...,;.... .r.' CountyofCurnborland 86 .,.... ,..~~>-t" ".,'.,<, ~ecordad in tha offioe for tha raCOr;g~fa...:ds'''' J1". .tf.l./'!iIn.?"" l. ~q and fOf""!!!!1ber1and County. _:,. ,/A'tf~:i4'1~:.. '... i all-BOoll.~.vor_Paija 5... ' lnass my hand a RBI of offlc f car~hlS f 1 eOOK 185 PAGE 971 [File No. EASTERL Y1481 Paoe #2] F; CE 1f- t2-; ~ D5- 007/;)., CENTRAl PENN APPRAISALS, INC. 24 WEST MAIN STREET SHIREMANSTOWN PA 17011 August 24, 2005 TINA SMITH 6092 31ST STREET AVE. NORTH ST PETERSBURG, FL 33710 Re: Properly: Borrower: File No.: 148 EASTERLY DRIVE MECHANICSBURG, PA 17050 N/A In accordance with your request, we have appraised the above referenced properly. The report of that appraisal is attached. The purpose of this appraisal is to estimate the market value of the properly described in this appraisal report, as improved, in unencumbered fee simple title of ownership. This report is based on a physical analysis of the site and improvements, a Iocational analysis of the neighborhood and city, and an econom Ie analysis of the market for properties such as the subject. The appraisal was developed and the report was prepared in accordance with the Uniform Standards of Professional Appraisal Practice. The value conclusions reported are as of the effective date stated in the body of the report and contingent upon the certifICation and limiting conditions attached. It has been a pleasure to assist you. Please do not hesitate to contact me or any of my staff if we can be of additional service to you. Sincerely, ~~ SUMMARY OF SALIENT FEATURES Subject Address 148 EASTERLY DRIVE Legal Description DEED BOOK 00185, PAGE 00975 City MECHANICSBURG County CUMBERLAND State PA Zip Code 17050 Census T raet 0118.02 Map Reference HBG. ADC 18 E7 Sale Price $ ----- Date of Sale INSP.8-1 0-05 Borrower / Clierrt N1A Lender TINA SMITH Size (Square Feet) 864 Price per Square Foot $ Location AVERAGE Age 15 Condition AVERAGE T DIal Rooms 4 Bedrooms 2 Baths Appraiser JOHN S. BOSWEll Date of Appraised Value 08-10-2005 Final Estimate of Value $ 95,000 Form SSD - 'TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMOOE IRle No. EASTERL Y1481 Paoe #31 Prooertv Address 148 EASTERLY DRIVE Citv MECHANICSBURG State P A Zin Code 17050 I Mal Descrintion DEED BOOK 00185, PAGE 00975 Countv CUMBERLAND Untt No. U33 Assessor's Parcel No. 38-23-0571-190.-U33 Tax Year 04/05 R.E. Taxes $ 1,146.98 Snecial Assessments $ NON E Pro'ect Na"",lPhase No. WESTFIELDS IN SILVER SPRING TOWNSHIP MaD Reference HBG. ADC 18 E7 Census Tract 0118.02 Borrower N/ A Current Owner SMITH, HELEN H. ESTATE OCCUDant IX] Owner il Tenant IX] Vacant Prooertv rinhts aooraised fX1 Fee Simnle I I Leasehold I Mon1l1lv HDme Owners' Association unn Charoe $ 55.00 Sales Price $ -- Date of Sale INSP.8-1D-05 Descriotion and $ amount of loan chames/concessions to be oaid bv seier N/A Lender/Client TINA SMITH Address 6D92 31ST AVENUE, NORTH ST PETERSBURG FL 33710 IAn;;;;jser JOHN S. BOSWELL Address 24 W. MAIN STREET SHIREMANSTOWN, PA 17011 Location DUrban c><J Suburban o Rural =:: Si~family~ ==. Condominium hOUSi~ o Over 75% [;8J 25-75% o Under 25% fIllC A E !'\lICE A E Bui~ up (000) (yrs) occupancy (000) (yrs) Growth rate o Rapid [;8J Stable o Slow c><JOwner ~ Low ~ [;8J Owner r--1-QQ- Low ~ Property values c><J Increasing o Stable o Declining o Tenant 350+ Hinh 150 o Tenant 175 Hiah 15 Demand/supply ~ Shortage ; ~ In balance R Over supply [;8J Vacant (0-5%) Predominant c><J Vacant (0-5%) I Predominant I Marketim time Under 3 mos. 3-6 mos. Over 6 mos. Fi Vacant {over 5%1 140 25 l Vacant lover 5%1 140 12 Present land use %: One Family ~, 2-4 Family ~ , Apartments ~ , Condominium ~ , Commercial ~, Industrial ~ , Vacant ~ , Other ~ Land use change: o Not ikely o Likely c><J In process to SINGLE FAMILY AND COMMERCIAl lote: R_ .... IIIe 11IC1.' c_,osIt1on of .... ............... .re _ ."rel.., toe..... Neighborhood boundaries and characteristics: RT 11 TO THE NORTH, RT 114 TO THE EAST, RT 76 TO THE SOUTH, AND LOCUST POINT ROAD TO THE WEST. Factors that affect the marketabiltty of the properties in the neighborhood (proximtty to employment and amenities, efllJlayment stabiltty, appeal to market, etc.): This suburban neillhborhood has most oublic utilities available relativelv easy access to emolovment and services, and is comoetitive with other neiahborhoods in the oeneral area. Most have similar amenities. No unfavorable factors were observed which would adverselv effect marketabilitv. Market activitv indicates averaoe or better acceotance in the market olace. HOA FEE PAID QUARTERLY (cj) $165.00. Mar1cet candttions in the subject neighborl1ood Qncluding support for the above conclusions related to the trend of property values, demand/supply, and marketing time - - such as data on co~ve properties for sale In the project and neighborllood, description of the prevalence of sales and financing concessions, etc.): There are no foreseeable economic trends which minht sinniflcantlv influence market conditions in this area. The current mortoaoe market offers a wide varietv of conventional loans with com""titive rates. As a result, the terms of linancino have little, if any imoact on sales prices. If interest rates remain reasonable. orooertv values and marketabilitv should be aoad. Current sunnlv and demand are in balance. Marketinll time averaaes 0-60 days as ""'r MLS statistics. Interest rates are ralY1ino from 5-7% with 0-3 nnints tvnicallv beim naid for oriaination or discount. Specific zoning classification and description RESIDENTIAL Topography LEVEL Zoning compfiance [;8J Legal 1Xl0 Legal nonconforming (Grandfathered use) o Illegal o No zoning Size TYPICAL FOR AREA Hinhest and best use as imnroved Present use n Other use I.mt.in\ Oenstty TYPICAL FOR ZONING UtlIIIes PubBc Other 0If-slle Improvements Type PubBc Private View AVERAGE ElectTictty (SJ 200 AMP Street ASPHALT [;8J 0 Drainage APPEARS ADQUATE Gas 0 NONE Curblgulter CONCRETE c><J 0 Apparent easements NONE OBSERVED Water c><J Sidewalk CONCRETE [;8J 0 FEMA Special Flood Hazard Area DYes c><J No Santtary sewer ~ Streetlights POLE ~ R FEMA Zone C Map Date 3/3/1992 Storm sewer AlIev NONE FEMA MaD No. 4203700020C Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): Site has averalle site imorovements averaae landscaoina. and tvoical maintenance. There are no aooarent adverse easement, encroachments, or other adverse conditions on this site. No. of Stories ~ Exterior Walls ~ II Project Completed: II Project Incomplete: Subject Phase: No. of Elevator(s) ~ Roof Surface ~ Total No. of Phases _ Total No. of Planned Phases~ Total No. of unns - ExistingtT'roposed ~ Total No. of Parking~ Total No. of Untts _ Total No. of Planned Untts ~ Total No. of unns Completed_ II conversion, orig. use ~ Ratio (spaceS/unitsR.!- Total No. of Units for Sale_ Total No. of Units for Sale ~ Total No. of unns for Sale _ Date of Conversion ~ Type ~ Total No. of Units Sold _ Total No. of Units Sold ~ Total No. of Units Sold - Age (Vrs.) ~ Guest Parking ~ Total No. of Untts Rented_ Total No. of Units Rented ~ Total No. of Units Rented _ Effective Ane IYrs.l 10 CURB SIDE Data Source Data Source Data Source Project Type: c><J Primary Residence o Second Home or Recreational c><J Row or Townhouse o Garden o Midrise o Highrise 0_ Condition of the project, QUaltty of construction, untt mix, appeal to market, etc.: ALL ARE AVERAGE. Are the heating and coofing for the Individual units separately metered? c><J Yes o No II no, describe and comment on compatibiltty to other projects in market area and market acceptance: Common elements and recreational facilities: COMMON GROUNDS AND OPEN SPACE. Are the common elements completed? c><J Yes 0 No Is the BuilderlDeveloper in control of the Home Owners' Association? 0 Yes c><J No Are anv common elements leased to or bv the Home Owners' Association? n Yes !:xl No If"s attach addendum describinn rental terms and ootions. ROOMS Faver Livino Dinino Kttchen Den Family Rm. Rec. Rm. Bedrooms # Baths LaundrY Other Area So. Ft. Basement SLAB Levell 1 AREA 1 2 1 X 864 Level 2 Finished area above orade contains: 4 Rooms; 2 Bedroom(s); 1 Bath(s); 864 Souare Feet of Gross Livino Area For Untt GENERAL DESCRIPTION HEATING HEAT KITCHEN EQUIP. AMENITIES CAR STORAGE INSULATION Floor No. 1 Type PUMP Refrigerator 0 Fireplace(s) #_ 0 None [;8J Roof _0 No. of Leveis 1 Fuel ELEC. Range/Oven [;8J Patio REAR [;8J Garage 0 CeiBng GOOD c><J INTERIOR Materials/Condition Condition GOOD Disposal [;8J Balcony 0 No. of Cars [] Walls GOOD [;8J Flooring CPTNlN - GOOD COOUNG Dishwasher (SJ Deck 0 Open Floor SLAB 0 Walls DRYWALL - GOOD Central YES FanlHood c><J Porch 0 No. of Cars None _0 Bath Floor VINYL - GOOD Other NONE Micmwave ,R Fence R Parking Space No. ~ Unknown - R Bath Wainscot FIBERGLASS - GD. Condition GOOD Washer/flrver AssionedlOwned ASS. Condition of the untt, depreciation, repairs needed, qualtty of construction, remodeling/modernization, additional features (special energy eflicient tterns, etc.): OAK KITCHEN CABINETS' STORAGE SHED WITH ELECTRIC PANEL' ELECTRIC WATER HEATER. Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the stte, or in the immediate vicintty of the subject property: There are no annarent adverse environmental conditions observed unnn ins""ction of the imorovements the site or in the immediate vicinitv of the subiect orooertv Freddie Mac Form 465 10-94 INDIVIDUAL CONDOMINIUM UNIT APPRAISAL REPORT IFile No. EASTERLY1481 Paoe #1] File No EASTERL Y148 Page 1 of 2 Central Penn Appraisals, Inc. (717) 737-4600 Form PU2 - 'TOTAL for Windows' appraisal software by a la mode, inc. - 1-800-ALAMOOE Fannie Mae Form 1073 10-94 Un~ Charge $ 55.00 per mo. X f2 = $ 660.00 per yr. Amual Assessment charge per year/square feet of gross living area - $ 0.76 Is the project subject to ground rent ? Dyes ~No n yes, $ per year. lIIilities included in un~ charge: ~ None D Heat D Air Conditioning D Electric~ D Gas D Water D Sewer Note any fees other fhan regular HOA charges, for use of facilities NONE KNOWN Compared to other compe1itive projects of similar QUality and design, the subject un~ charge appears: o High ~ Typical D low To properly maintain the project and provide the services anticipated, the budget appears: ~ Adequate D Inadequate D Unknown Management Group: ~ Home OWners' Association 0 Developer D Management Agent (klentify) aual~ of management and ~ enforcement of Rules and Regulations based on general appearance of project appears: ~ Adequate D Inadequate Special or unusual characteristics in the Condominium Documents or other information known to the appraiser that would affect marketabil~ (~ none, so state) No snecial or unusual characteristics were observed within the condominium documents that would have any adverse effect on marketabililv or aoneal of the subiect oroject or unit. ITEM I SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Address and 148 EASTERLY DRIVE 135 EASTERLY DRIVE 155 EASTERLY DRIVE 131 EASTERLY DRIVE Proiect Name WESTFIELDS WESTFIELDS WESTFIELDS WESTFIELDS Proxim~ to SUbiect 0.06 miles 0.02 miles 0.06 miles Sales Price $ - 1$ 97 900 1$ 96,500 1$ 86 900 Price/Gross liv. Area $ rjJ$ 105.50 rjJ 1 $ 93.42 rjJ 1 $ 92.84 rjJl Data and/or INSPECTION ASMT RECORDSIMLSIAGENTI ASMT RECORDSIMLSIAGENTI ASMT RECORDSIMLS/AGENTI Verification Sources SETTLEMENT DEPT. SETTLEMENT DEPT. SETTLEMENT DEPT VALUE ADJUSTMENTS OESCRIPTION DESCRIPTION 1+ l-l $ Adius1men OESCRIPTION 1+ (-) $ Adlus1men DESCRIPTION 1+ (-) $ Adjustment Sales or Financing CONV. CONV. FHA Concessions NONE KNOWN NONE KNOWN NONE KNOWN Date of SalelTime 06-17-05 I 1 : +700 04-08-05 I 1 : +1600 04-30-04 I 1 +5 900 location AVERAGE AVERAGE : AVERAGE : AVERAGE : leaseholdlFee Simple FEE SIMPLE FEE SIMPLE : FEE SIMPLE : FEE SIMPLE : HOA Mo. Assessment 55.00 55.00 : 55.00 : 55.00 : Common Elements COMMON COMMON COMMON COMMON and Rec. Facilities GROUNDS GROUNDS GROUNDS GROUNDS Proiect Size/TvDe TYPICAL TYPICAL TYPICAL TYPICAL Roor location AVERAGE AVERAGE AVERAGE AVERAGE View AVERAGE AVERAGE AVERAGE AVERAGE Desion and Anneal 1 STORY EOR 1 STORY EOR : 1 STORY ROW +2,500 1 STORY EOR Qual~ of Construction AVE. - BRKlVIN AVE. - BRKlVIN : AVE. - BRKlVIN : AVE. - BRKlVIN e 15 15 : 16 : 14 : Condition AVERAGE AVERAGE : AVERAGE : AVERAGE : Above Grade Total Bdrms Baths Total Bdrms Baths: Total Bdrms Baths : Total Bdrms Baths: Room Count 4 : 2 1 5 : 2 1 : 5 : 2 : 1.5 : -1,500 5 : 2 : 1 : Gross livino Area 864 SQ. Ft. 928 SQ.' Ft. : 1,033 so. Ft. : -2,500 936 SQ. Ft. : Basement & Finished SLAB SLAB SLAB SLAB Rooms Below Grade NIA NIA NIA N/A Functional lIIil~ AVERAGE AVERAGE : AVERAGE : AVERAGE HeatinolCooino EHPICA EHPICA : EHP/CA : EHPICA Enerov Efficient nems TYP FOR AREA TYP FOR AREA : TYP FOR AREA : TYP FOR AREA : Car Storaoe ON STREET ON STREET : ON STREET : ON STREET : Balcony, Patio, PATIO PORCH I PATIO -1,500 BALCONYIPATlO: -1,500 PORCH I PATIO -1,500 Fireolacelsl, etc. NONE NONE NONE NONE NONE NONE : NONE : NONE : Net Adi. ItotIIl il+lXl- :$ 800 il + 1Xl- :$ 1400 f)(I + il- :$ 4400 Adjusted Sales Price Net 0.8 ~ I Net 1.5 ~ I Net 5.1 ~I: of Comparable Gross 2.2 ... $ 97,100 Gross 9.9'" $ 95100 Gross 8.5 'II. $ 91,300 Comments on Sales Comparison Oncluding the subject property's compatibil~ to other condominium units in the neighborhood, etc.): See attached addenda. ITEM SUBJECT COMPARABLE NO. 1 COMPARABlE NO. 2 COMPARABLE NO. 3 Date, Price and Data 09-24-1998 NO PRIOR SALE NO PRIOR SALE NO PRIOR SALE Source for prior sales $1.00 WrrHIN 3 YRS WITHIN 3 YRS WrrHIN 3 YRS withi/1 "-'lr of .nnraisal COURT HOUSE OF EFC DATE. OF EFC DATE. OF EFC DATE. AMysis of any cunent agreemenl of sale, option, or listing of the subject property and anaysis of any D/iOr sales of subject and comparables within one yea- of the dale of appraisal: The subiect is not known to be under any oDtion for sale or aareement of sale as of the effective date on this reoort. IIlICATED VALUE BY SAlES COMPARISON APPROACH --. $ 95 000 IIOICATED VALUE BY INCOIlE APPROACH (If Applicable) Estimated Market Rent $ N1A /Mo. x Gross Rent Multiplier 0.00 = $ IIlICATED VALUE BY COST APPROACH (Attach ~ Applicable) -~ Ttis appraisal is made ~ 'as is' o subject to the repairs, alterations, inspections, or conditions isted beklw D subject to completion per plans and specifications. Condition of Appraisal: This aooraisal reoort has been oreoared with the oronertv in "as is" condition. No personal nronertv has been included in this valuation. See attached aooraiser's certification and statement of limitino conditions. Final Reconcitiation: See attached addenda. The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439ifanrie Mae Form f 0048 (Revised 6/93 ). I (WE) ESTIMATE TIE MARKET V AWE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OF TItS REPORT, AS OF 08-10-2005 (WIICH IS ~0~ OF INSP)~L AND THE EFFECllVE DATE OF TItS REPORT) TO BE $ 95,000 APPRAISER: HN S. BO LL SUPERVISORY APPRAISER (ONLYFREllUIlED): Sinnature ~ Sionature D Did o Did Not Name JOM S. riOSl1'1ELL Name Inspect Property Date Reoort Sioned 8-24-05 Date Reoort Sioned State Certification # PACERT RL-001405-L State PA State Certification # State Or State license # RM-050503-A State PA Or State license # State freddie Mac Form 465 10-94 INDIVIDUAL CONDOMINIUM UNIT APPRAISAL REPORT IFile No. EASTERlYI4B1 Paoe #51 Page 2 of 2 Form PU2 - 'TOTAL for Windows" appraisal software by a la mode, inc. -1-8oo-AlAMODE Fannie Mae Form 1073 10-94 Supplemental Addendum IRle No. EASTERL Y1481 Paoe #ID Rle No. EASTERL Y148 Borrower/Clen! N/A Pro"""" Address 148 EASTERLY DRIVE City MECHANICSBURG County CUMBERLAND Lender TINA SMITH State P A liD Code 17050 . CondolPUD: Sales ComDarison Comments All three sales are considered to be reliable indicators of value, and are weighted similarly in the final reconciliation. In order to find com parables sales it was necessary to use less recent sales. It is noted that Comparable Sale NO.3 occurred over six months prior to the appraisal date. Com parables that sold within six months of the date of the appraisal were significantly different in location, size, condition, special conditions, and/or style. In the appraiser's judgment the comparable selected is a better indicator of value than more recent sales. Time adjustments are based on appropriate research of the market data in the market area. Comparables sales used are all closed sales. Appropriate adjustments have been made for all differences. . CondolPUD: Final Reconciliation This appraisal assumes a reasonable marketing period for the subject property of three months. The Market Approach reflects recent activity in the market place. The cost and income approahes to value are not applicable. Given the high quality of the available sale data, the value indicated by the Market Approach is used as the final estimated value. THIS IS A SUMMARY REPORT OF A COMPLETE APPRAISAL. APPRAISER ACKNOWLEDGEMENT APPRAISERS ACKNOWLEDGES AND AGREES, IN CONNECTION WITH ELECTRONIC SUBMISSION OF APPRAISALS, AS FOllOWS: THE SOFTWARE UTILIZED BY THE APPRAISER TO GENERATE THE APPRAISAL PROTECTS SIGNATURE SECURITY BY MEANS OF A DIGITAL SIGNATURE SECURITY FEATURE WHICH LOCKS THE REPORT WITHIN OUR OFFICE AND CAN NOT BE ALTERED BY ANYONE OTHER THAN OUR OFFICE. APPRAISER CERTIFICATION APPRAISER STANDARDS I acknowledge and certify that (I) my appraisal of the above referenced property may be used in a federally related financial transaction subject to requirements of Title XI of the Financial Institution Reform, Recovery and Enforcement Act of 1989 (FIRREA"); (ii) the appraisal must comply with FIRREA and the applicable regulations implementing Tille IX of Firrea; and (Iii) the appraisal was completed in accordance with USPAP. APPRAISER COMPETENCY I certify that I am fully qualified and competent by training, knowledge, and experience to perform this appraisal. APPRAISER INDEPENDENCE I represent and certify that (I) the appraisal assignment was based not based on a requested minimum valuation, a specific valuation, or the approval of a loan; (Ii) my employment was not conditioned upon the appraisal producing a specific value or value within a given range; (iii) my future employment is not dependent upon an appraisal producing a specific value; (iv) my employment, compensation, and future employment are not based upon whether a loan application was approved; (v) neither me nor any person with an ownership interest in the company employing me, is related to or has any ownership or other financial interest in, either the builder/developer, seller, buyer, mortgage broker, or real estate broker/salesperson (or any person related to any of them) involved in the transaction for which this appraisal was requested, or with the most recent sale or refinancing of any property used as a comparable property in this appraisal, and (vi) I am not aware of any facts which would disqualify me from being considered an independent appraiser. APPRAISAL INSTITUTE CERTIFICATION I certify that, to the best of my knowledge and belief, this report analyses, opinions and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of professional Ethics and the Standards of Professional Appraisal Practice of the Appraisal Institute. I Certify that the use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives. Fonn TADD - "TOTAL for Windows" appraisal software by a Ia mode, inc. -1-800-ALAMODE IFile No EASTERLY1481 Paoe #Z1 DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and selier, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of tite 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 consideraton for the property sold unaffected by special or creatve financing or sales concessions' granted by anyone associated with the sale. 'Adjustments to the comparables must be made for special or creatve financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a resuh of tradition or law in a market area; these costs are readily identmable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjus1ment should approximate the markers reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible for matters ot a legal nature that affect ehher the property being appraised or the fite to it. The appraiser assumes that the title is good and marketable and, therefore, will no1 render any opinions about the tite. The property 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 the 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 (or 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, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid h they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise staled in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions Oncluding the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Unitorm Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or aherations on the assumption that completion of the improvements will be performed in a workmanlike manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report Oncluding conclusions about the property vakJe, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consuhants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United Slates or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form loo4B 6-93 Central Penn Appraisals, inc. (717) 737-4600 Form ACR - "TOTAL for Windows" appraisal software by a la mode, Inc. -l-8oo-AlAMDDE IFile No EASTERL Y1481 Paoe #ID APPRAISER'S 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 and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items at significant variation. n a signnicant item in a comparable property is supertor to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, n a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the 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 value in the appraisal report. I have not knowingly withheld any signITicant 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 prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for pertorming this 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 related party, the amount of the value estimate, the attainment of a specific resutt, 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 valuation, a specific valuation, or the need to approve a specnic mortgage loan. 7. I performed this appraisal in confomity with the UnHorm Standards of Professional Appraisal Practice that were adopted 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 reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent 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 comparables in the appraisal report I further certify that I have noted any apparent or known adverse conditions in the SUbject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the 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 n I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specHic tasks pertormed by them in the reconciliation section of this appraisal report. I certHy that any Individual so named is qualified to perform the tasks. i have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for it. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certnies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certHications numbered 4 through 7 above, and am taking ful responsibility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 148 EASTERLY DRIVE, MECHANICSBURG, PA 17050 APPRAISER: S~nawre: t~ Name: JO S. L Date Signed: 8-24-05 State Certification #: PACERT RL-001405-L or State License #: RM-Q50503-A State: P A Expiration Date of CertITication or License: 6/30/07 SUPERVISORY APPRAISER (onl, if required): Signawre: Name: Date Signed: State CertHication #: or State License #: State: Expiration Date of CertITication or License: o Did o Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 10048 6-93 Form ACR - "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE . , SUbject Photo Page Coo CUMBERLAND IFile No. EASTERLY1481 Paoe #9] State PA Zi Code 17050 SUbject Front 148 EASTERLY DRIVE Sales Price --------- Gross living Area 864 Total Rooms 4 Total Bedrooms 2 Total Bathrooms 1 location AVERAGE ~ew AVERAGE Site TYPICAL Quality AVE. - BRKNIN Age 15 Subject Rear Subject Street Form PICPIX.SR - "TOTAl for Windows' appraisal software by a la mode, inc. - 1-800-ALAMOOE Comparable Photo Page IRle No. EASTERLYl481 Paoe #lQJ Borrower/Client Nt A Pron""" Address 148 EASTERLY DRIVE Citv MECHANICSBURG Countv CUMBERlAND State P A Zin Code 17050 Lender TINA SMITH Comparable 1 135 EASTERLY DRIVE Prox. to Subject 0.06 miles Sale Price 97,900 Gross Living Area 928 Total Rooms 5 T oIal Bedrooms 2 T oIal Bathrooms 1 Location AVERAGE View AVERAGE Sije TYPICAL 1MI1ity AVE. - BRKNIN Age 15 Comparable 2 155 EASTERLY DRIVE Prox. to Subject 0.02 miles Sale Price 96,500 Gross Living Area 1,033 Total Rooms 5 Total Bedrooms 2 Total Bathrooms 1 .5 ~c~on AVERAGE View AVERAGE Sije TYPICAL Quality AVE. - BRKNIN Age 16 Comparable 3 131 EASTERLY DRIVE Prox. to Subject 0.06 miles Sale Price 86,900 Gross Living Area 936 T oIal Rooms 5 T oIal Bedrooms 2 Total Bathrooms 1 Loc~on AVERAGE View AVERAGE Sije TYPICAL Quality AVE. - BRKNIN Age 14 Form PICPIX.CR - 'TOTAL for Windows' appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. EASTERL Y14S1 Paoe #1 j] Borrower/Clen! N/ A Prooertv Address 148 EASTERLY DRIVE Citv MECHANICSBURG County CUMBERLAND State PA Zin Code 17050 Lender TINA SMITH Building Sketch (Page - 1) 4.0' 20.0' ~I Concrete in Patio ....: c oil Bedroom ;:: Dining Area ~ Knchen ~ >- Bath 1: .. '" a. living Bedroom Room Entry 24.0' SlaellchIwApexIVW~- Coomenls: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Toea.. Break_n Subtotals GLA1 Fi.rst Fl.oor 864.00 864.00 First Fl.oor PIP Concrete Pa tio 150.00 150.00 24.0 " 36.0 864.00 O"B Storage 30.00 30.00 TOTAL LIVABLE (rounded) 864 1 Area Total (rounded) 864 Form SKT.BldSkl- 'TOTAL tor Windows' appraisal soltware by a la mode, inc. - 1-800-ALAMODE IFile No. EASTERLY1481 Paoe #121 Borrower/CWen! NI A Prooertv Address 148 EASTERLY DRIVE Citv MECHANICSBURG Countv CUMBERLAND State PA Zin Code 17050 Lender TINA SMITH Location Map \ 1. llf'" I \ <;\ MapPoint ...... 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Form MAP.LOC - "TOTAL for Windows' appraisal software by a la mode, inc. -1-800-ALAMOOE . , F/ C-E # c:2/ - 05- 00 7/;;? LAST WILL AND TESTAMENT of HELEN H. SMITH I, HELEN H. SMITH, widow of LEONARD R. SMITH, of 148 EASTERLY DR., MECHANICSBURG, CUMBERLAND County of Pennsylvania, being an emancipated adult of sound and disposing mind, DO HEREBY designate this my LAST WILL and TESTAMENT revoking any and all wills and codicils made by me prior to the date set hereinafter. GENERAL PROVISIONS Article I. EXECUTOR Section 1.01 NAMED. (a) I do hereby name KARIN F. TATELA and TINA L. SMITH to act as executor(s) of my estate, or whichever of them shall be living in my state of residence at my death. They may split their duties, if I own real estate in more than one state, so that the administration of my estate shall be the most efficient. (b) In the event that the above-named executor(s) shall fail to qualify or cease to act, the beneficiaries shall elect a new executor. Section 1.02 RIGHTS and PRIVILEGES. They shall have all the rights and privileges accorded by law and the specific rights and responsibilities set forth hereinafter which shall be exercisable without court authorization. Section 1.03 FEES and BONDS (a) The executors named hereinabove shall receive NO FEES (b) It is further provided, that my executors shall serve without bond and shall be held harmless unless the damages were caused by gross incompetence, gross negligence or actual intent to defraud. Article II. MANAGEMENT PROVISIONS I, hereby, authorize my EXECUTOR(S) in his/her/their discretion: Section 2.01 To retain and/or invest in all forms of real and personal property, without being confined to those investments authorized by any statutory list, without being required to diversify and regardless of any principle of law limiting delegation of investment responsibility of executors; - 1 - lnit. LAST WILL and TESTAMENT of HELEN H. SMITH Section 2.02 To compromise claims and to abandon any property which, in my executors' opinion, is of little or no value; Section 2. 03 To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property, and to give options for sales or leases; Section 2.04 To join in any merger, reorganization, voting-trust plan or other concerted action of security holders, and to delegate discretionary duties with respect thereto; Section 2.05 To partition, subdivide or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of any real estate in which my estate has an interest and to impose or extinguish restrictions on any such real estate; Section 2.06 To employ and to rely upon advice given by investment counsel, to delegate discretionary authority to make changes in investments to investment counsel, and to pay investment counsel reasonable compensation; in addition to any fees otherwise payable to my executors; Section 2.07 To employ a custodian, to hold property unregistered or in the name of a nominee [including the nominee of any institution employed as custodian), and to pay reasonable compensation to the custodian; in addition to any fees otherwise payable to my executor; Section 2.08 To borrow, and to pledge property, real or personal, as security for repayment of any funds borrowed; Section 2. 09 To operate any business of which I was the owner on the date of my death, to the extent permissible under the law, and/or to hire such employees/managers to continue such business until it can be sold or otherwise distributed; and Section 2. 10 Except for such specific instructions set forth hereinafter, to distribute in cash or in kind. (a) The executor(s) MAY in their sole discretion make distributions of property on behalf of a beneficiary to such other persons as the executor may deem to be in the best interests of the beneficiary, but the executor(s) cannot be compelled to do so. (b) The executor(s) in distributing the assets of the estate should consider the nature and use of the asset, and to the extent possible, in their discretion, distribute the asset to the beneficiary who would most benefit from its receipt. Article III. FUNERAL I, hereby, direct my executors to pay for all expenses incurred in my cremation/funeral, including, but not limited to, cemetery plot, casket, vault, embalming, funeral home's services, death certificates, etc. including such costs that are reasonable thereto. - 2 - lnit. . . LAST WILL and TESTAMENT of HELEN H. SMITH Article IV. DEBTS and BILLS Section 4.01 I, hereby, direct my executors to undertake whatever actions are reasonable and prudent to collect all sums owed to me at the time of my death, including, but not limited to, loans (whether secured or unsecured), dividends, interest, unpaid wages, insurance proceeds, and damages under law or in equity, etc. Section 4.02 I direct the executor(s) to pay all debts owed by me individually upon receipt of due proof of both the existence of the debt, and the correct amount owed. (a) Provided, that such debts are unsecured by any property, real or personal. (b) If, however. the debt is secured: (i) it shall be paid if a specific bequest to pay such debt is made herein; (ii) otherwise: 1) the debt shall pass with the property to the appropriate heir. Unless, 2) the secured property is sold by the estate, then the debts secured by that property shall be satisfied. Article V. TAXES and FEES Section 5.01 I direct the executors to pay from my estate all taxes due, whether as income taxes, estate taxes, inheritance taxes, transfer taxes or personal property taxes, which are payable because of my death. Section 5.02 In addition, they shall pay all fees necessary for the changes in ownership which are caused by my death. Section 5.03. Such TAXES and FEES shall: (a) First, be paid from my residual estate; and if that is insufficient, (b) they shall be apportioned between the specific bequests set forth hereinafter. (c) Should my estate be insufficient to pay such taxes and fees, then the executors shall seek contributions for such unpaid taxes and fees from those assets which passed outside of my estate, but which are included in my taxable estate for Federal Estate and state Inheritance and Estate Taxes, in proportion to the amount of such taxes and fees generated by each such asset. - 3 - Init. . , t, LAST WILL and TESTAMENT of HELEN H. SMITH Article VI. KNOWLEDGE and DEFINITIONS Section 6.01 Being aware that each state has different laws relating to the definition of "estate" and the rights of survivors, and, further, that the definition of "taxable estate" as set forth by the Internal Revenue Service, includes many types of property which are not included in my estate under Pennsylvania law, I, hereby, state that for purposes of this WILL: (a) "estate" shall mean and be equivalent to the probatible estate as defined under Pennsylvania law; (b) "taxable estate" shall mean the "gross estate" as defined by the Internal Revenue Service, and (c) "residual estate" shall mean my estate after deducting all SPECIFIC BEQUESTS and HOUSEHOLD and PERSONAL EFFECTS as set forth, hereinafter. Section 6.02 "Spouse" shall mean that person who is my spouse on the date of my death, and use of a proper name to describe my spouse shall not be an indication of my intention to leave anything to the named person, unless such person is my spouse on the date of my death. Section 6.03 "Child(ren)" shall mean the natural child, adopted child, step-child either legitimate or illegitimate, whether a product of the appropriate union or otherwise, whether now existing or born hereafter. Section 6.04 "Applicable Exemption Amount" shall mean that amount which when added to any prior "taxable" gifts would yield under the then applicable lifetime exclusion a net "Federal Estate Tax" of ZERO ($ 0.00) DOLLARS, plus such additional amount which would generate "Federal Estate Tax" equal to the Death Tax Credit for such taxes owed to the state of domicile. Article VII. COMMON DISASTER and SURVIVORSHIP Section 7.01 If any person, who is an heir under this WILL, by name or relationship, shall fail to survive me by 60 days, for any reason, they shall be deemed, for the purpose of inheriting under this WILL, to have died one day before my death and the estate shall be distributed accordingly. Section 7.02 If I for any reason die within 90 days after the death of a joint owner of property, I hereby direct my executor(s) to disclaim my inheritance of such property and it shall be treated as "Tenants in Common". My estate is only to receive the appropriate value of my ownership of such property as if it had been partitioned on the day immediately preceding the joint owner's death. Where multiple properties are co-owned with the same co-owner, the executor is permitted to group such properties, such that the total received by my estate is equal to the appropriate value. Article VIII. SPENDTHRIFT PROVISIONS - 4 - lnit. LAST WILL and TESTAMENT of HELEN H. SMITH No beneficiary may sell, give or otherwise transfer his or her interest in income or principal hereunder. No person having a claim against a beneficiary may reach any such interest before actual distribution and/or payment to the beneficiary. Article IX. POWERS OF APPOINTMENT Any power of appointment which I may have at the time of my death shall NOT be exercised by any provision of this WILL either explicitly or implicitly. BEQUESTS and GIFTS Article X. HOUSEHOLD and PERSONAL EFFECTS Section 10.01 If at the time of my death, I am unmarried with lineal descendents, I hereby give any and all articles of personal or household use, including automobiles, in which I own any interest to such of my daughters as they shall mutually agree to distribute. Except that any such SPECIFIC BEQUEST, set forth hereinafter, shall take precedence over this provision to the extent of any conflict in interpreting such provisions. The value of all articles so distributed shall be included when calculating such beneficiary's appropriate residual share of my estate. Article XI. SPECIFIC BEQUESTS Any specific bequests set forth herein shall be included from any residual shares of the beneficiaries as calculated hereinafter. Section 11.01 NONE Article XII. RESIDUAL ESTATE Except for such specific bequests and HOUSEHOLD and PERSONAL EFFECTS as set forth herein, I do hereby leave my RESIDUAL ESTATE as follows: Section 12.01 If I am unmarried at the time of my death, I direct all my property, whether real or personal, tangible or intangible, to be sold and the proceeds to be distributed with one share of such amount going to each person or group as enumerated herein: - 5 - lnit. LAST WILL and TESTAMENT of HELEN H. SMITH (a) KAREN F. TATELA, and (b) TINA L. SMITH, and (c) my grandchildren as a singular group, now living or hereafter born, whether named hereinabove or not, in equal shares, per stirpes; Section 12.02 If, at the time of my death, I am both unmarried and have no surviving lineal descendants, I direct that all property be sold and the proceeds received therefrom shall be distributed in accordance with the laws of descent in Pennsylvania. [THIS SPACE IS INTENTIONALLY LEFT BLANK] - 6 - Ini 1. . , LAST WILL and TESTAMENT of HELEN H. SMITH SIGNATURE Intending to be legally bound by the terms and conditions set forth above, comprising a total of 8 printed pages, which includes this page and the affidavit, and further having initialed each of said pages, and for such terms and conditijnS to b~inding on my executor(s), heirs, and descendents, I do this ,~ day of ,11,J1I(J.fi1 f , 1991, affix my sign before the witnesses and notary set forth hereinbelow. ,7Ie&~/ 7/ ~~'~ HELEN H. SMITH WITNESSES We, the undersigned witnesses, personally knowing the testator of this LAST WILL and TESTAMENT, and having the testator state to us that this is the testator's LAST WILL and TESTAMENT, did witness the testator affixing his/her sign hereinabove on the date set forth above. 4-Jr1;, V~_ WitneT Signed ~k j.J, e"7peY- - Printed ~LJ() (cJYf~,-G'rJ7 5ulk /oy Address J;hf/ I,);" r; . 8j OJ /0 / ~<~e j l fJ... k-'J - Printed :fLO Cvr~" Ck-,:Je, )u, ~ /0'1 Address J+tJv('VI'sJ~c})) PA /7-//0 - 7 - lnit. .. LAST WILL and TESTAMENT of HELEN H. SMITH AFFIDAVIT COMMONWEALTH of PENNSYLVANIA ) )) ) s.s. COUNTY of DAUPHIN I, THE UNDERSIGNED, a Notary for DAUPHIN County and Commonwealth, knowing or having proven the identities of the testator and witnesses, above, and having seen each individually set their hands and signs, and further, determining that such action was voluntary for each such person, I do hereby set my sign and seal on the date aforesaid. Notarial Seal Robert J. Kreidler, Notary Public Susquehanna Twp.. Dauphin County My Commission Expires Oct. 14,2002 MM'lbef, Pennsylvania Association ot Notaries - 8 - Init. " SEP-13-05 03:50 PM BENKOVICH AND ASSOCIATES 7177616282 ~. ~ P.02 }~I LE t:t 01/ - OS-- 007/c) .. Wendy Seipel 08/30/2005 05:09 PM To: John A Benkovich/FieldIWH/AEFA@AMEX cc: Subject: 11716144 8 HELEN H SMITH - DEATH SETTLEMENT REQUIREMENTS - PLEASE DO NOT DELETE IDS Life Insurance Company American Express Funds Amerlprise Certificate Company Amerlprise Brokerage 70100 Amerlprise Financial Center Minneapolis, MN 55474 August 30, 2005 JOHN A BENKOVICH JR AMERIPRISE FINANCIAL SERVICES 4661 TRINDLE RD CAMP HILL, PA 17011-5603 Dear JOHN A BENKOVICH JR: Thank you for your recent inquiry regarding HELEN H SMITH's accounts. These are the values of the accounts as or08/05/2005. Mutual Funds Account Number 012434718644002 0125347]864 3 002 Total Value $3,488.92 $12.883.57 # of shares 734.007 4.404.105 Asset Value Per Share 4.750 2.910 Annuities - Post 1985 Account Number 93007022653 3 004 930071983579004 931027789144004 P/O 93102178993 8 004 P/O Total Value $29,735.86 $11,3671.7 $0.00 $439.29 The date of death values provided are for estate tax purposes and are not a value to be paid. Accounts may be subject to market fluctuation as governed by each product. Please note that the values indicated for any Life Insurance product(s) reflect the gross death benefit at date of death, nol the cash value. Values for any proprietary mutual funds include accrued dividends as applicable. We appreciate the opportunity to be of service to you. Please contact us if you have any questions. Sincerely, Wendy Seipel Death Settlements Processing Team 70100 Ameriprise Financial Center Minneapolis, MN 55474 1-800-862-7919, Option 5, I ~