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HomeMy WebLinkAbout12-09-78 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128~01 REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ONLY REV-1500 EX + (6-00) . .. ~ ~:!~ ulfg ~~~ u~" ~ c FILE NUMBER 2.1 05 COUNTY CODE YEAR SOCIAL SECURITY NUMBER .... z OJ Q OJ o OJ Q DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL) Deluca, Gertrude A. DATE OF DEATH (MM-DD-YEAR) 188-14-0088 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DATE OF BIRTH (MM.DD-YEAR) 0851 NUMBER 09-11-2005 06-14-1921 REGISTER OF WILLS SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, RRST AND MIDDLE INITIAL) o 1. Original Return o 4. Limited Estate ~ 6. Decedent Died Testate (Attach copyofWilJ) o 9. Litigation Proceeds Received 'illlI 187-18-1950 o 3. Remainder Return (date of death prior to 12-13-82) o o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) !i~r 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Poverty Credit (date of death between . 12-31-91 and 1-1-95) i COMPLETE MAILING ADDRESS 2. Supplemental Return 5. Federal Estate Tax Return Required ~ z o ~ " .. " " o u NAME James D. Bogar FlAM NAME (If applicable) Bogar & Hipp Law Offices TELEPHONE NUMBER 717-737-8761 One West Main Street Shiremanstown, PA 17011 OFFICIAL USE ONLY ,.., ,----::) L_.~ ;:.J-l '::f-.J , ,1 ,-") ,:_-') -::rJ '._~7 I f~-l .J '.=; ':'-J "-i"l _ ~"n -: ~~ }(~) ~-,-, 1, Real Estate (Schedule A) (1) None 2, Stocks and Bonds (Schedule B) (2) 602,771.30 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 64,237.84 (Schedule E) z 6. Joinijy Owned Property (Schedule F) (6) 37,290.00 0 D Separate Billing Requested ~ :5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 122,000.00 :::> (Schedule G or L) 0 Separate Billing Requested !: a. 8. Total Gross Assets (total Lines 1-7) < 0 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 19,920.84 OJ 0: to. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10) 3,171.71 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) .-) >") ! . (--~ --::-:J nl C) I ..n " ?~ (8) 826,299.14 <::> (11) 23,092.55 (12) 803,206.59 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value SubJect to Tax (Line 12 minus Line 13) (13) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES IS. Amount of line 14 taxable at the spousal tax rate, 0.00 x .00 (15) z or transfers under Sec. 9116(a)(1 ,2) 0 (16) ~ 16. Amount of Line 14 taxable at lineal rate 803,206.59 x .045 ::l .. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) ::i 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) x .. .... 19, Tax Due (19) CHECK HERE IF YOU ARE REOUESTING A REFUND OF AN OVERPAYMENT, 0.00 803,206.59 0.00 36,144.30 0.00 0.00 36,144.30 Copyright 2002 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev. 6-00: Decedent's Complete Address: STREET ADDRESS 5225 Wilson Lane CITY Mechanicsburg ISTATE PA IZIP 17055 Tax Payments and Credits: I. Tax Due (Page 1 Une 19) 2. Cred~s1Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 1,807.22 (2) Total Credits (A + B + C) 3. InteresVPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 36,144.30 1,807.22 34,337.08 34,337.08 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes a. retain the use or income of the property transferred;................................................................................ ~ ~: ~::~ :;e~~:i~~:~:~~e~:s;~~.~~~~~.~.~.~..~~.~..~.~~~~_~.~~~~.~~~.~~.~~.~~~.~~~:~::::::::::::::::::~..........................~::: 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? ................................................................................ ................................... 0 [!] IF THE ANSWER TO ANY OF THE AaOYE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~UIY. I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and beliel, it is true, correel and COfTlllete. Declaration of preparer other than the personal representative is based on all inlormation of which preparer has any knowledge. SIGNATURE OF P RESPONSIBLE FOR FI ElU ADDRESS Richar a 301 W. Courtland Street Shiremanstown, PA 17011 ADDRESS ADDRESS One West Main Street Shlremanstown, PA 17011 No ~ ~ ~ ~ o o ~ DATE 1<< 6. '(;j- DA E Ic2 'J. ~Af DATE For dates of death on or a r July ,1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the survivingspouseis3%[72 .. 116(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 sUlViving spouse is 0% [72 P.S. ~9116 (a) (1.1) (U)]. The statute does not exemot a transfer to a sUlViving 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. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs lineal beneficiaries is 4.5%, except as noted in 72 P .5. ~9116 1.2)[72P.S.~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedenfs siblings is 12% [72 P.S. ~9116 (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. Rey-1503EX+(6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALl}l OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Deluca, Gertrude A. FILE NUMBER 21-05- All property lolntly-owned with right of survlvonhlp must be disclosed an Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 Wachovla Individual Retail Account No. 2450-7595 - 460.682.42 (See September 22, 2005 letter and spreadsheet from Wachovla Securities, LLC) 2 United States Savings Bonds -100 Series E and EE 135.088.88 Savings Bonds in varying denominations (individual value as listed on attached savings bond calculator). All bonds were owned jointly by Ralph a. Deluca and Gertrude A. Deluca, husband and wife. Ralph a. Deluca died June 30,1989, whereupon full and complete title to all U.S. Savings Bonds became vested solely in Gertrude A. Deluca, the Decedent herein. 3 United States Savings Bonds - 7 Series HH U.S. 7.000.00 Savings Bonds - $1,000.00 denomination (See copies of bonds attached.) All bonds were owned jointly by Ralph a. Deluca and Gertrude A. Deluca, husband and wife. Ralph a. Deluca died June 30, 1989, whereupon full and complete title to all U.S. Savings Bonds became vested solely in Gertrude A. Deluca, the Decedent herein. TOTAL (Also enter on Line 2, Recapitulation) 602.n1.30 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Fonn PA-1500 Schedule B (Rev. 6-98) III "~~f1I MerrtlerNY5E1SIPC Wachovia Securities, LLC 3 Lemoyne Drive Lemoyne, PA 17043 Post Office Box 7 f Camp Hill, PA 17001 Raymond G. Woods Jr., CFP ™ Senior Vice President - Investments ray. woodst6lwachoviasec.com Tel 717 761-7344 Fax 717 975-8426 800 468-8685 Shelly A. Weibley Senior Registered Account Administrator shellv. weiblevl1ilwachoviasec.com WACHOVIA SECuRITIES September 22, 2005 Mr. Richard Deluca 301 W. Courtland Ave. Shiremanstown, PA 17011 RE: Estate of Gertrude Deluca Dear Rid, Attached is a spreadsheet showing the value of account #2450-7595, titled Gertrude A. Deluca, as of her date of death. An estate account has been opened and enclosed is the authorization to transfer the assets. I will need an original short certificate to execute the transfer. If you have any questions, please call me. ~aaJ~ Shelly A. Weibley Senior Registered Acct.. Administrator Enclosures ::Eel- l!!sili "'~E 1>51 I~~ . j!il II ~; ii= o~ II ~I l!ll!l lil;ll ei ~tl .J ",.. il ~~ ii llllii Ii a~ =1 i~ i!ji 10m ii s" d ;:.. 8m El lil o :r a ~ i~..~ E. lIl. ~ i ~ "':> :1: :;73 9' !::! ~ .... 1;1 ~ en CD co _ (0 2' ~ ~ .... ~ ll. ~ ... ~ ~g: Co> .... 8l ~ ~ :g c en ~'" .. II 8 ~ 8 b 8 ... -" c:> :". c:> :5 c:> c:> c:> -" '" i: ~ (J) ~ ~ i I ~ I ~ ~ Ir = 0 ~ !!l ;;:: ii i CD !? ~ '" i .. CD :; ,.. ,.. !!!. [ i ~ 0 0 co = :n "" VI i g 1;1 l;l 0 0 il :> <11 !" 1" C c 5 :..... ~ .. 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""h'-n- -"':'=''-'"1"' r~~~.~~' _~_:' _"'_... - - ' :-'.,' .~,<;",~~,~_, :;::;: G;;:~" 170n -,',.., .,., 'c',- '",.:c'-::..:";' ~~':-":..--~' Rev-1508 EX+ (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Deluca, Gertrude A. FILE NUMBER 21-05- Indude the proceeds of litigation and the date the pro::eeds were received by the estate. All p<<lptIrty jDlntly-owned with the right of survivorshIp must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Prudential Discovery Select Variable Annuity No. E0037099 - (See attached letter from Wachovia Securities, LLC dated December 1, 2005.) VALUE AT DATE OF DEATH 34.682.02 2 Xerox Life/Metlife Variable Annuity No. 0099107058 - (See attached letter from Wachovia Securities, LLC, dated December 1, 2005.) 29.555.82 TOTAL (Also enter on Line 5, Recapitulation) 64.237.84 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) , ndCl"I,IVI. ~1,I,1Q~. u..... 3 lemO)ll1Q Drive I.el'flOlllle. PA 17043 Post 01TI.. !lox 7. Camp Hili, PA 17001 ToI 717 761.7344 Fax 717 975-8426 BOO 46s.8685 "" Raymond G. Woods Jr., CFP Senior VIce Pr9SidQ/lt-ln~lS rav.woodstmwaehovla~ com . Shelly A. Welbley Senior R~stered Account Administrator shellv.weiblev@wacl\oviasec.ean WACROVIASEOtJ.......,..... December 1, :W05 James D. Bogar One West Main street 5hlremansmwn, PA 17011 RE: Estate of Gertrude Deluca Dear Mr. Bogar: Please be advised that Gertrude Deluca owned 2 separate variable annul\:leS at the time of her death on 5epIm1ber 11, 2005. 1. Prudential Discovery Select VarIable Annuity #E0037099 dated 910/1m, Initial premiI.Im $27,500 Valued $34,682.02 on 919/05 BeneficiarIes: James R. De/Ual2S%, Thomas W. Deluca 25%,.Jacob K. NIcholes 25%, Isabella M. trlCholes 25% 2. Xerox Life / Metl.iff! Variable Annuity #0099107058 da1ed 4IZ9/1fJ93, inltl8l premium $16,962.39 Valued $29555.82 on 9/11/OS. Beneficiaries: Richard Deluca 40%, ChrIstopher Deluca 15%, Shawn Nicholes 15%, Anthony Deluca 15%, Adam Deluca 15%. Hopefully this Is the information you're looking for 1D help with the estate t:Ixes. ~(]~ Shelly A. WelbIey Senior Registered Aa:ount Administrator TltE INFORlIATION lXlNT_HERIiIII /IA$ B O!ll'AINI!D _SCIURI:E$llELIEmlIlalABlEBUI' NllJ'NECESSARl.V COIIPl!1'EAND c:ANNOT BE GUAIWfJEEI). THIS IlEPORT IS NOTTIlE ~ Clf'YOURACalUNT. 'RlURWACIlOIIIA S!CIlRII1!S CUENrSTATCIISIrISTHEOFFICIAL REOORD OF YOUR ACCOUNT. -- ....1509EX+('.'.) . COMMONWEALlH OF PENNSYLVANIA INHERlTNllCE TAX RETURN RESIOENTDECEOENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF Deluca, Gertrude A. FILE NUMBER 21-05- "an aslet was made Joint within one year of the decedenfs date of death, It must be reported on achedule G. SURVIVING JOINT TENANT(S) NAME A. Richard R. Deluca ADDRESS RELATIONSHIP TO DECEDENT 301 W. Courtland Avenue PA Shiremanstown Son B. C. JOINTLY OWNED PROPERTY: LETTER DESCRIPTION OF PROPERTY %OF DATE OF DEATH DATE ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT NUMBER OR SIMILAR IDENTlFYING NUMBER. ATTACH DEED FOR VALUE OF ASSEl INTEREST DECEDENT'S INTEREST JOINTLY-HELD REAL ESTATE. 1 A 8/19/1989 Members 1 st Money Management 12.340.23 50.000% 6.170.12 Account No. 3857-05 - date of death value - $12,335.70; accrued interest $4.53 2 A 8/19/1989 Members 1 st Savings Account No. 6.312.45 50.000% 3.156.23 3857-00 - date of death value - $6,310.72; accrued interest $1.73 3 A 1/1/1978 PNC Bank Checking Account No. 10.874.23 50.000% 5.437.12 5140015629 - date of death value - $10,873.71; accrued interest $.52 4 A 8/15/1989 PNC Bank Savings Account No. 45.053.06 50.000% 22.526.53 5130212899 - date of death value - $45,045.61; accrued interest $7.45 TOTAL (Also enter on Line B, Recapitulation) 37.290.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Ocr-12-2005 20:44 PNCMNK 412 768 3458 P. 01/01 0PNCBAN< October 13, 2005 James D Bopr Attorney at Law One West Main St. Shiremanstown. PA 17011 sop RE: Estate of Gerlrode A Deluca (Deceased) SSN: 188-14-0088 DOD: 09-11-2005 Dear Mr. Bopr: In response to your request for Dale of Death balances for the customer noted above, our records show the following: CheeIdng A<<olQlt Account #5140015629 Established 01-01-1978 GERTRUDE A DELUCA RICHARD RDELUCA DOD balaDce: $10,873.71 + SO.52acc:ued interest SllvlDgJ AeeoUDt Aeeo\ID.t #5130212899 Established 08-15-1989 GERTRUDE A DELUCA RICHARD R DELUCA 000 balance: $45,045.6J + $7.45 accrued interest Please note that this office only promtes date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do Dot Pl"OCeJJ any fiaaDcial trmsaetlODS or provide statements. If you need assistance with any of theac items, please c:aU J -888-PNC-BANK (1-888-762-2265) or stop by your local PNe Bd branch office. Sincerely, ~~~ Erica L Schlegel J -800. 762-J 775 P7.PFSC-04-F '00 first Ave. Pill&btuih Ph ] 5219 Mo:mbcr FDIC TOTAL P.01 SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established MONEY MANAGEMENT ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Name of Joint Owner Date Joint Ownership Established Estate of: GERTRUDE A. DELUCA Date of Death: 09/11/2005 Social Security Number: 188.14-0088 ~1~ MEMBERS 1'1 FEDERALCREDIT UNION 3857 -00 06/07/1956 $6,310.72 $1.73 $6,312.45 Richard R. Deluca 08/19/1989 3857 -05 10/01/1985 $12,335.70 $4.53 $12,340.23 Richard R. Deluca 08/19/1989 11;ERS 1ST FEDERAL CREDIT UNION - dd2~ nise A. Wolfe Insurance Service Supervisor October 11, 2005 5000 Louise Drive. EO. Box 40 . Mechanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org Rev-1510 EX+ (6-98) *' SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERlTANCETAX RETURN RESIDENT DECEDENT Deluca, Gertrude A. FILE NUMBER 21-05- ESTATE OF This schedule musl be completed and filed if the answer to any of questions 1lhrough 4 on the reverse side of the REY-1500 COYER SHEET is yes. ITEM DE:JGRIPTIONlJF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Real Estate - 2 Essex Road, Camp Hill, 125.000.00 3.000.00 122.000.00 Pennsylvania - transferred to grandson, Anthony R. Deluca, May 24, 2005 (See attached Deed and Real Estate Appraisal) "(AN EXEMPTION IN THE AMOUNT OF $3,000 IS CLAIMED IN ACCORDANCE WITH THE PROVISIONS OF THE INHERITANCE AND ESTATE TAX ACT, BEING 72 P.S. SECTION 9108(c) AND 72 P.S. SECTION 9108(c)(3)) TOTAL (Also enter on Line 7, Recapitulation) 122.000.00 (11 more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) ;;) lil~o ... '" 1'1, :-:.,:-~C:-~.,'; :-', ~'.:::!-~i..;~:'~ .- . . -- '-. ,.... ~ ~ '. ::;, u ~ " L: i.'". ;-'. ,'..-,' ,'-, Tax Parcel No. 13-24-0797-119 2uJ~ r\RY 31 Rf~ 9[jEED THIS DEED, made this <;..J ~day of five, (2005). ~ in the year of our Lord two thousand BETWEEN GERTRUDE A. DELUCA, widow, of Mechanics burg, Pennsylvania, by her Agent, RICHARD R. DELUCA, per Power of Attorney dated October 28, 1992, Grantor and ANTHONY R. DELUCA, a single man, of Camp Hill, Pennsylvania, Grantee WITNESSETH: In consideration of the sum of One ($1.00) Dollar, in hand paid, receipt whereof is hereby aclmowledged, the said Grantor does hereby grant and convey to the said Grantee: ALL THAT CERTAIN lot or plot of ground situate in Lower Allen Township, Cumberland County, Pennsylvania, more particularly bounded and described as follows, to wit: BEGINNING at a point on the eastern line of Essex Road, 60 feet wide at the dividing line between Lots Nos. I and 2; THENCE along Lot No.2, North 63 degrees 33 minutes 30 seconds East, a distance of 98.86 feet to a point on the line of Lot No. 112, Tract No.1; THENCE along Lots Nos. 112 and 113, South 9 degrees 37 minutes 30 seconds East a distance of 101.83 feet to a point on the northern line of William Penn Drive 60 feet wide; THENCE along the northern line of William Penn Drive by a curve to the left having a radius of 187.54 feet, a distance of 29.55 feet to the point on a curve; THENCE by a curve to the right having a radius of 38.81 feet a distance of 62.13 feet to a point on the eastern line of Essex Road sixty feet wide; THENCE along the eastern line of Essex Road, North 26 degrees 26 minutes 30 seconds West a distance of 54.19 feet to the place of BEGINNING. UNDER AND SUBJECT NEVERTHELESS, to conditions, easements, restrictions and other matters of record and any and all matters which an inspection or survey of the property would disclose. BEING the same premises which Allen Park Development Corp. by deed dated September 23, 1952 and recorded September 23,1952, in the Office of the Recorder of Deeds of Cumberland County in Deed Book B, Volume 15, Page 598, granted and conveyed unto Ralph Q. Deluca and Gertrude A. Deluca, husband and wife. Ralph Q. Deluca died on June 30, 1989, whereupon title remained vested in the surviving tenant by the entireties, Gertrude Deluca, Grantor herein. eOOK 269 I'A~f 454 THIS IS A CONVEYANCE FROM GRANDMOTHER TO GRANDSON AND IS THEREFORE EXEMPT FROM REALTY TRANSFER TAX. TOGETHER with all and singular the buildings, improvements, ways, streets, alleys, passages, waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof; and all the estate, right, title, interest, property, claim and demand whatsoever of her, the said Grantor, in law, equity, or otherwise howsoever, of, in, to or out of the same. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the buildings and improvements thereon erected, hereditaments and premises hereby granted or mentioned, and intended so to be, with the appurtenances, unto the said Grantee, his heirs and assigns, to and for the only proper use and behoof of the said Grantee, his heirs and assigns, forever. And the said Grantor hereby covenants and agrees that he will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, the said Grantor has hereunto set her hand and seal the day and year first above written. Signed, Sealed and Delivered JZ:;e~e ~ ~tJ~ 4~ ~ 4d~-- GERTRUDE A. DELUCA By: ~~"... (SEAL) RiCHARD R. DELUCA, Agent under Power of Attorney dated October 28, 1992 (SEAL) COMMONWEALTH OF PENNSYL VANIA : ss. COUNTY OF CUMBERLAND On this, the J,J/fh day of M. fA'" , 2005, before me, the undersigned officer, personally appeared RICHARD R. DELUCA, Agent for GERTRUDE A. DELUCA per Power of Attorney dated October 28, 1992, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same as the act of his Principal for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA Notarial Seal Debolllh J. Ziesman, Notary Public wayne Born. CU_and County My Convnission Expires Nov. 17,2008 Member. Pennsylvania Association Of Notaries . ~/ llOO;{ 269 PAGE 455 I do hereby certify that the precise residence and complete post office address of the within Grantee is: 2 Essex Road Camp Hill, PA 17011 ftvyl{, ~<>>, ~v~ Agent for ~ COMMONWEALTH OF PENNSYL VANIA : ss. COUNTY OF CUMBERLAND RECORDED on this _ day of in Record Book , Page Given under my hand and seal of the said office, the date above writt,:m. A.D. 2005, in the Recorder's office of the said County, , Recorder ;248972v2 I Certify this to be recorded In Cumberland County P A Recorder of Deeds DOOK 269 PAGE 456 APPI\A.\SAL Of flEAL PflOPE,"" LOCATED At: 2e.~Rd ()<O<l- 00769 P......... (;aITIl> Hili. pA 110'\1.-662'\ f01\: 't'ne~otG~"-oe\uC8 2e.~Rd. caMP\"\lU.'P 11G11 Jt,.SOf: '\ '1~2.3-05 8'1: {)eOl''lSl..S\O'lef pA certll'ed...."'"""'" Real """"" tw,...... c..."",liOn __ RL ,:18906 C\SUse<RellI "...,.--- pO BOX 711 Ca.ft\P tu\\, p~ '\100,\~()T11 _GM_"H\1IWlW~"'so\I'H"\l'i,~""""",,-"800-~ B lent fCllent lhe Estate of Gertrude A. Deluca P Address 2 Essex Rd earn Hii lender The Estate of Gertrude A. Deluca Ale No. 5-1110R.1 Cou Curnberiand State PA Code 17Q11-6621 TABLE OF CONTENTS Coverpags ....................... ........................ .................................................................... ............................................."'............1 Summary of SaIillnt Fsaturss.... .................................. .............................. .....................................2 USPAP Identification ......................... ....... ................................. .. .................. ............................................................... .. 3 URAR ...................... ......................... ................................ .................................................................... ............. 4 ProperlyHistoryofSubjeclPtoperty ....................................... .............................................. ........................................ .............. 6 Subject Photos........................................................................... ................................. .......................................................................... .............7 CornparablePhotos1.3..................................... ...................................................................................................................... 8 htendedUS8......................................................................................................................................................................................................................9 AppJaisal Addendum. Special CondhIons .......................................................................................................................................................................... 10 Slatement of linlllng Conditions ....................................................................................................................................................................................... 11 Electronic Slgnaturre Compliance............................................................................. .......................................................................................................... 13 Certillcalll...........................................................................................................................................................................................................................14 nvoice ......................................................................... ............................................ ............................. ......................................................................15 location Map.................................................................... ....................... ......................................................................................................................16 BuUdilgSkslch(Page-l).................................................................................................................................................................................................17 Form TOCNP - "WlnTOTAl" 8P\I3ISaI software by a Ia mode, Inc. - 1-801).AlAMOOE SUMMARY OF SALIENT FEATURES Subject Address 2 Essex ReI legal Description Deed Book 00269 Page 00454 City Camp HiD COUnty Cumberland Slat. PA Zip Code 17011-6621 CensusTracl 42041-o111.Q0.4 Map Reference 25420 Sale PrIce $NA Date of Sale NA Barower I Client /Client the Estate of Gertrude A. Deluca lender The Estate of Gertrude A. Deluca SIle(SquaraFeet) 94. P~ce per Square Foot $ location Suburban Age 55 Condition A"" Total Rooms 4 Bedrooms 2 BaIhs 1 Appraiser Dennis L Stover Date of Appraised Value 11-23-05 Ana/EstImaleofValue $ 125,000 Foon $SO - 'WinTOTAL" appraisal software by a Ii 1TIDlIe, i'lc. -1-800-AlAMOOE IClent the Estate of Gertrude A. Deluca Address 2EssexRd C Cam Hill Coo Cumbet1and Lender The Estate of Gertrude A. Deluca AleNo.5-1110R-1 SIlIt8 PA Code 17011-6621 APPRAISAL AND REPORT IDENnFICATION This appraisal confonns to 0IlD of the following definitions: [8J Complete Appraisal (the act or process of estimating value, or an opinion of value, performed without Invoking the Departure Rule.) o Umited Appraisal (The act or process of estimating value, or an opinion of value, performed under and reSUml11l from Invoking the Departure Rule.) This report is lHIll of the following types: o Self Contained (A written report prepared under Standards Rule 2-2(a) of a Complete or limited Appraisal performed under STANDARD 1.) ~ Summary (A written report prepared under Standards Rule2-2(b) of a Complete or Umlted Appraisal performed under STANDARD 1.) o Restricted (A written report prepared under Standards Rule 2-2(c) of a Complete or Limited Appraisal performed under STANDARD 1 for client use only.) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief: . The statements of fact contalned In this report are Irue and correcl . The reported analyses, opinions, and condU$ions are limited only by the reported assumptions and llmlllng conditions, and are my personal, Impartia1, and unbiased professional analyses, opinions and conclusions. .1 have no (orthe specified) present Of prospective Interest In the property that Is the sub;ect of this report, and no (or the specified) personal Interestwlth respect to lhe parties Involved. . I have no bias with respect to the property that Is the subject of this report Of the parties Involved with this aasignmenl . My engagement In this assigrwnent was not contingent Upoll developing or reporting predetermined reaulls. . My compensation for completing this assignment Is not contingent upon the development or reporting of a predetennined value or dkectfon In value that favors the cause of the c6ent, the amount of the value opinion, the attainment of a stipulated result, Of the oceUf'l'el"lCe of a subsequent event directly related to the Intended use of this appl8Jsal. . My analyses, optnlons and conclusions were developed and this report has been prepared, in conformltywith the Uniform Standards of Professional AppralsalPractlce. I have made a personallnspeclion of the subject property. Comments on Appraisal and Report Identification Note any departures from Standerds Rules 1-2, 1-3, 1-4, plus any USPAP-related issues requiring disclosure: APPRAISER: Signature: ~l.~ Name: Dennis l. Stover Data Signed: 11-23-05 State Certl1lcalion #: PA Certified Residential Real Estate Aooraiser or State Ucense #: Certification Number. Rl138906 Stale: PA ~raIlon Date of Ceftilicatlon or License: 6/3012007 SUPERVISORY APPRAISER (only II required): Signature: -: OateSigned: Stale CeflIfIcatlon#: orStateUcense#: State: ~iralionDateoICertiflcationorlk:eose: OD~ 0 rndNoIlnspectPropeny GEORGE CLAUSER Form 102 - "WInTOTAL. appraIsaJ software by a Ia mode, Inc. -1-800-N..AMODE GEORGE CLAUSER UNIFORM RESIDENTIAL APPRAISAL REPORT C Carn HilI Summary Report FileNo. 5-1110R_1 Slate PA Code 17011-6621 Cumberland 2 Essex Ad L Oeser! on Deed Book 00269 Pa e 00454 Assassor's Parcel No. 13-240-797-119 Tax Year 05-06 Borrower /Client. the Estate of Gertrude A Deluca Current Owner Antho R. Deluca Ills . ed Fee 81m leasehold P aet T pun Condominium N hborhood or Bet Name Lower Allen T M Reference 25420 SalePriCll NA. DateofSaJe NA n of loan lender, /lent TheEstateofGertrudeA.Oeluca Address 2 Essex Rd. eam HnI 17011 ser DennlsL.Stover AddressP. O. Box 777 Carn Hill PA 17001-0777 Location Urban Rural PNdom!nanl PAl! AG~ Pnllllt land ule % Bu~ up 0 Over 75% 0 Under 25% ",up"'" $(000) (jrs) One "'"01 60 Growth rate 0 Rapid 0 Slow ~ Owner 70 Low 0 2.4 family 5 PrqJertyvalues 1ZIlncreaslng DOeclinirg 0 Tenant 850 Hi h 150 Mu/li-family 5 DemaOO/supply [8'J Shortage 0 In balance 0 Over SlIjlply (8J Vacant ((1-5%) Predoo1inant Commerelal 5 M . time lhIer 3 mos. 3-6 mos. Over 6 mos. Vac. lMIr 5" 125 25 Vacant 25 Iota: bee ..lIlhe recllll CODlpDSltlen of the .elghbarhood ere ...1 .ppra'''' hlelors. Neighborhood boundaries and characteristics: The sub eel hbol11ood consists of Lower Allen T . in Cumbertand R. . Taxes 0_ AUIIl Cen " m.. NA V"'am c. ...", T_ HOA NA 5 Tract 42041-o111.0lJ..4 NA Landu.change ONotHIoly OUIoly !3Jlnprocess To: vacant land to residential develo ent PA. Factors that alfectthe markelablllty of the P1ope1t1es In the neighborhood (proximllyto employment and amenllles, employment stability, appeal to market etc.): The be valued Is located alo the In the residential area known ss lower Allen l' _ SOO schools and churches are located within 5-10 minutes of the ro . Full service is available at the Carn HII end Ca ltal Cl maDs e mate 5-10 minutes. Public school students attend the West Shore School District. Em enl cenlers are located In Harrlsbu earn Hili York and Mechanlcsbu . Uarketcondilionsinlhesub/llctnelgltborhoodOncludiJgsupportfortheaboveconcJuslonsrelatedtothetrendofpropertyva/ues,demanllJsupply,lIldmarketingtlme -such as data on compelllive properties foc sale in the nelghbllfhood,descriptlonolthe prevalerx:e of sales iIlllflnancingconcessions,etc.) : Market condlUons In the su ne hborhood ere considered moderate active with low m e Interest rates bel the ma cata L Sales in recent weeks have been moderate acttve. T I fine for residential s Includes 80% to 90% loan 1-3 nls 5.~.5% elnlerest rates for u to 30 IS. T leal marlcetln time Is between 90 and 180 ds ProfecIlnformItIonfor PUDs (n applicable) - -Is the developer!buiJderin cootrolofthe Home Owners' Association (HOA)? Yes No Apprmimate 1aIaI number 01 units In the subject project AppmimalB total oomber of urits for sale in the subject IIOject Descrlbe common elements and recreational facilities: Dimenslons 98.6 x 101.83 x 29.55 x 62.13 x 54.19 Topography A Sltearea .24AcresM/l ComerLoI~Yes DNo Size A Specltic mnilig classlllcatlon and d8scrlption R-1 Sin Faml Established Residential Shape I Iar Zlnng complf<nce ~ Legal 0 Legal nonconfoonlng (Grandfathered lISe) D HIegaI D No zoning Drainage A st& best use as 1m Present use OIheruse aIn View A U1111t1ee Public Other 0II-tIte1mprovlrnents Type Pubic Private landscaping A 8ec1rlclty 12'1 Slreet Maoadom 12'1 0 O~"WllY S<Jdaco Maoad.m Gas 12'1 Cuill'gullor eo"",,, 12'1 0 ApporenI"''''''''''Of_ w... 12'1 Sidewalk eo_. 12'1 0 FEMA Spec", Rood Hazan! Area 0 Yes 12'1 No Sanitary sewer ~ Street DgMs Incandescent ~ D FEMA Zone C Map DalB 9130119n Storm sewer AIle None FEMA No. 4210160002B Comments (apparent adverse easements, eocroachments, special assessments, slide arllaS, nfegal or legal nonconforming ronIng use, etc.): There are no I easements encm8chments ecl81 assessments slide areas or 1M I or I "(lnconform uses known. GENERAL DESCRIPTION No.ofLkils One No. of Stories One Type (Del/An.) Oolaohed Ilesll/l (Slyle) Ranch Ellstlnil\'lOPOSOd """" Age (VB.) 55 Effective e 15 ROOMS UvI Basement Levell _2 EXTERIOfIDESCRIPTlON Foumlatloo ConcrBlock ExterIor Walls Brk/A1um Roof Surface FGlSh I Gutters & Dwnspts. Aluminum Window Type OblHu StormtScreens Screens Manufactured House No Dinin Kitthen Den FOlINDATlOII ~ab 0 CrawlSpace 0 Basement Full Sump Pump NA Dampness No Evidence SetUement NoEvldence infestation No Evidence Fam' Rm. Rae. Rm. Bedrooms 11 Baths 1 ToReI 2 1 BASEMENT AreaSq.R. 940 "finished NA CelIlng SuslO n WaDs CBIkIPan Aoor BJkTileJcon Oulskle Enby NA lau - INSULATION Roof 0 CeOing A"" 12'1 Wals~12'1 Aoor~12'1 Noou_O ""'awn 0 - SlDrlMech AreaS.R 940 940 Finished area above econtalns: 4 Rooms' 2Bedrooms' 1 Balhs' 940 Feet 01 Gross llYln A'" ""nKlR M"~alS/Cundhioo HEATING K1TCHENEOUIP. Am: AM8<mE5 CARSTORAGl;: Roofs C WlnfNd Pkt A Type FWA Refrlgllr.l!or 0 None Areplace{s)#~D None 0 Wals IlIPan A, Fuel G.. RangP/Oven 12'1 Slalrs PaIn FronllRear 12'1 G"'lje #ofcars Trlnv'Flnish Wood A Condition A Disposal 0 Drop Stair Deck NA 0 Attached NA BathRoor A, COOUNG Dishwasher 0 S_ Porch NA 0 0_ NA BathWa/nscol MerRie A, C.otral CA faiVHaol 12'1 Aoor Fence NA 0 BuOt-1n NA OooB Wood ^' Qlher CFans Microwave 0 Heated Pool NA 0 CeIpo" NA Gondillon Av Washel - DIN. MAcadam M:IItionalfealures(speclalenergyefficientltl:ms,e1c.); OWe, . ars to be.......U maintained with cod housekee I Cooolllonoftl1elmprovemenls,depreclanon(physlcal,fllnctlooal,andextemal),repairsneeded,qualityolconslruction,remodellngladdillons, etc.: S ectlsa ranch dweU In avera condition. P I: De lalion due to a e and condition. Functional: None External: No adverse Iocatlonal features noted. Adv9rseenvlronnentalcondlllons (such as, but not nmiled to, hazardous wastes, toxic substances, etc.j present In the improvements, on the slte,orlnthe Immediate Yiclnily 01 the SUbject property.: None Known - a lser Is nol uellfled to delect such substances. If the house Is sold termite and radon certifications are es1ed. Houses butlt befonl 1978ma contalnleadbese Int. freddie Mac Form 70 6193 PAGE 1 OF 2 fannie Mae Fonn 1004 6193 Form UA2 - "WInTOTAI.." appraisal software by a Ia mode, Inc. -l-800-AlAMODE Summary Report ~...~- UNIFORM RESIDENTIAL APPRAISAL REPORT R.No. 5-1110R.' ESTIMATED SITE VAlUE . ..__m__..........__~ $ Comments on Cost Approach (such as, source of cost eslimate, site value, ESTIMATED REPRODUCTION COST-NEW.OF IMPROVEMENTS: square foot calculation and for HlIl, VA and FmHA, the estimated remaining OwoWmg 940 Sq. Ft @$ = $ oconomlc DIe oI111e propenyl: "The - -.;.,., tho .~""uctlon 940 Sq. Ft @$ = Cost a roach which ......u1res the consIruclIon of an exact.-llca Inclucllnn the same materials methods and workmanshln and must Include an" exIstInn functional obsolescence. This would be mlsleadi and makes this method mlsleadl....... The Ra .cement Cost roach m""ht be more ann~riate but II --u\nts re lacement usIn modem materials methods and workmanshin "Ius the elimination of a resent functional d"::;:"';-----:UOn. This too woukl be mislead' and the Cost A.........ch Is therefore mlsleacll G"'llolCarport Sq. Ft @$ - TolaI Estimated CostNew.. ___- $ less Physical Functiooal External 0"",_ I I -$ DepreclatedVaJua of Improvements ....-$ "As-ls"VaJue of Slte Improvements _ _______________________ _____ _-$ INDJCATEDYAWEBYCOSTAPPROACH .....................m.... =S ITEM SUBJECT COMPARABLE NO. 1 2 Essex ReI 14 Essex Rd. Address Carnn HID Camn Hili Pmim to Sub 0.08 miles NW Sales PrIce NA '; IPrir.l!If.lrossUvlnoArea Dataand/or VerfficationSource VAlUE ADJUSTMENTS SaJesorRnanclng ConcessIons Date mSall!JTlme Io~_ leaseholtllFMSlmnle I- VIew Oesinnandlnruud au;.. 01 CooslJUc\loo A" Condlllon AboYeGrade Room Count Gross U- Area Basement&Flnished Rooms Below Grade Fonctlonal"'''' HealIMIl".MI" ,FlIlImvEffk:lentItems Conventional Conventional None Known None Known :':'i_..,_":i~'_;::d:n ,;.~-:.;:~, 9I30I05 DOM 7: 6117105 DOM 43 : Suburban Suburban: Suburban Fee Slmllle Fee Slmllle: Fee S~1e .24 Acres MIl Acres .17 Acres Avtl Eaual ~al Ranch Ranch Ranch AvnlRrilolt/Alum InferlorlAlumlnum +2 SOO InterlorMnul 55 55 : 55 : Ava EQual : Enual : Total : Bdrms: Baths Total :Bdrms: Baths: Total :Bdrms: Baths: 4 2 1 5: 3 : 1 : 5 : 3 1: 940 Sn. Ft 900 &I. Ft. : +400 900~. R. : +400 Full Part Finished NA NA. NA RRlSto.......e NA +6 000 NA +6 000 NA Av '" : A"" A"" GFW/4/CA C Fans GFWAlNo CA : +3000 GFWAJCA GFWAICA Insulation Insulation: Insulation Insulation NA 1 Car CarDOrt : -1 000 NA : 1 Car Detached Patio Patio Pallo Patio NA NA NA. NA Enclosed C'.nt NA : +1 000 NA : +1 000 NA NA. : NA : NA N8t'd1.Itnt:d\."'::';~'\-:',UI'5?I+ n-it 11900 9900 1)(1. -,. it Ad~sled Sales Pnce..../,/;icl,i!;i.:.{.;.,:",;t)'I. li;( "_I. I':' " /,1 of/"""'.......hla ~ 131800 125900::\'F"+lt 116970 Comments on Salas Comparison Qncludlng the subject property's compatllilty to the nelgtmfJood, etc.): Sales used were all reasonab similar dweHl sin the same nelahborhood and sub' to reasonablv slmnar amenities. Adlustments were based on market extractlort and/or ud......ent. The Indicated value ra......e on !he above arlel extends from $116 970 to $131800. The Indicated markel value Is estimated to be less than !he un....rend of the value ra e and al $125000. ITEM IloIe,PnceaodOata Source, for prior sales wI1I1In-'.oI'~"~ Arayslsofanycurrentagreementofsale,opIioo,orllstlngolsubJectpropertyandanalyslsofanypriorsalesofsubjectandcomparables'Mlhlnoneyearof the date ot appraisal: The su~ is not currentl" offered for sale or under an OUlreement of sale. Porch,Patio,Oack, .....;'.fSI.C. Fence Pool etc. COMPARABLE NO. 2 235 Cumberland Dr. CamAHIB 0.15 miles NW COMPA/tABLf NO. 3 116 Cumberland Dr. CamnHlD 0.08 miles NE .1. 116.89 rP CPML. Cou1house, Realtor NA 114900 . 119900 ,,""00 128.89lt1f,:,.:.,.:..::,,,,;:, '. CPML, Courthouse, Realtor NA Inspection NA DfSCRlPTKlN "C -..::.- 133.22r/J CPMl, Courthouse, Realtor NA DESCRIPTION : + '-1$ Ad st DESCflIPTKJH : Conventional Noo. Koown 4129105 DOM 9 Sub...." FeeSIm Ie .16 Acres E"ual Ra"," InterloriAsbestos : '2 E"ual : Total :Bdnns: Baths : 5 : 3 1: 983 Sn.Ft J -430 : +'-'IA~" +1-I.l:Ad~'st oesc.PTION +2500 -2500 +6000 .2000 +, 000 2070 SUBJECT 5-31-05 CCTAO COMPARABLE NO. 1 Not AppHcabJe ClJotPARABLf NO. 2 Not AppHcabJe COMPARABLf 00. 3 Not Applicable =:::~:~~:=~=(If'::~:\ ....E.~.M~t~~iR~...."t"........NA.......-;u,;.-.~.G~~.R~M~-~~.~~.. NA _$ 125: ThIs appraisal Is made lZJ"as Is" 0 subjet:1 to the repairs, aIteJations, Inspecllons or coodltlons IsIed below 0 subject to compl8llon per plans & spaclflcaOOos. ClIlllIIIoos of AwraIsaI: If 1l~D8rtv Is sold sublecl to sat1sfactorv Iennile and radon certifications with a""ralsed value based on dear test results. Anal Reconclllation: Insufficient market data was avaIlable to nracess the Incom~mach. The Cost roach Is considered and used 8S a check for this annralsal and t\lnlcallu sets the un....r limit ofvalue. The Sales Comnarlson A roach Is deemed most I1!Ifiable and nlven nreatest wre""ht. The purpose of this appra/sal Is to esUmate lhe market value of Ihe real property that Is the subject of thls report, based on the above condftlons and the certlllcation, contingent and ImIUng condlUons, CIld I1Wket value delinlllon that are stated In the attached FreddIe Mac Form 4391FNMA fam 1004B (Revised 6-93 I (WE) ESTIMATE THE MARKET VALUE, AS DERNeD, OF THE REAL PROPERTY THAT IS THE SUBJECT OFTh1S REPORT. AS Of (WHICH IS THE DATE OF INSPECTION AND THE EFFECI1VE DATE OF THIS REPORT) TO BE $ 125.000 APPIWSE~ ~/ SUPBIYlSORY APPRAISER (ONLY IFREQUlREDI: slonaIure~~j~ Slonatulll Name Dennis L. SloVer Name DatsReDOt1Slaned 11-23-05 DateR........Si"ned State Carlification # PA CertllIed Resldertlal Real Estate Appralsar Slate PA Stale Certillcation 1/ Or State license # Certlficalion Number. RL 138906 S1ate PA Or Slate LIcense # floddeMacFoon70f193 ). 11-23-05 Om, DO.Not Inspect Property PAGE 2 Of2 Foon UA2 - 'WioTOTAL" apl"ls~.-re by a ~ _, fIIc. -l-8lJO.AlJ\MOOE S"," S"," FannieMaaForm1004 6-93 GEORGE ClAUSER Borrower ICIlentthe Estate of Gertrud& A. Deluca Address 2 Essex ReI C Cam HBI COO Cumberland lendl9l' The Estate of Gertrude A. Deluca RlaNG. 5-1110R-1 Slate PA Code 17011-6621 PROPERTY HISTORY OF SUBJECT PROPERTY In developing a real property appraisal, when the value opinion to be developed is market value, an appraiser must, If such Infonnatlon Is available to the appraiser In the normal course of business: (a) analyze all agreements of sale, options, or listings of the subject property current as of the effective date of the appraisal. (b) analyze all sales of the subject property that occumd within the three (3) years prior to the effective date of the appraisal. The appraiser has attempted to obtain specJflc Information on the subject property wfth the following findings: o The subject property has had no change of ownership In the past three (3) years. o The subject property has had no change of ownership In the pastfive (5) years. o The subject property Is cummUy under contract. DetaIls of the pending purchase are summarized below. o The subject property Is cUlTenUy offered for sale: The listing price Is $ ~ The subject property has been sold In the past three (3) year period. DetaIls of the previous sale(s) are dlscfosed below. Sale/RecordinnOate 5-31~5 Sales Price UsttAsklnoPrice G"""'/Grantea Gertrude A. DerucalAntlum~R. Deluca DataSolllCll CCTAO 1.00 o The subject property Is proposed construction and Is not currently being offered. D A previous sales history of the subject property could not be obtained by the appraiser In the nonnal course of business. Comments: Transfer between arandmother and arandson. No an arms Ienath transaction. Foml PHS2 - "WinTOTAL" 3JlIX'3isal software by a Ia mode, Inc. -1-8OQ-ALAMODE Sublect Photo Page orrower. Il8nt ICllent the Estate of Gertrude A- Deluca Address 2 Essex ReI C earn HiD Lender The Estate of Gertn.rde A. Deluca Coo Cumberland _ PA 2 Essex Rd SalesPrtce GrossUvlngAnla TotalRolllTlS Total Beaooms Total Bathrooms l.oc_ Vow Site Quality Ago Form PICPJX.SR _ "WinTOTAl" appraisal soflwalll by a la mode, Inc. -1-800-AlAMOOE Zi Code 17011-6621 Subject Front NA 940 4 2 1 Suburban Avg .24Acrea MIl AvglBrickJAlum 55 Subject Rear Subject Street Borrower: lant Address C londer _Io!'''-IV'' Comments: I ~-; 'c.'_"4. 'oj ,~~~'::!/; 0LA1 ...." Building Sketch (Page - 1) IClent the Estate of Gertrude A Deluca 2 Essex ReI Carn HII The Estate of Gertrude A. Deluca Coo State PA Cumbertand ZI Code 17011-6621 2 ESSEX RD. FIRST FLOOR BASEMENT 35.0' 35.. w KITCHEN BATH '" BEDROOM REO ROOM ;:; b b b e l'i 1'i l'i 0 b 1'i LMNG ROOM REC ROOM BEDROOM STORAGE MECHANICALS 20.. " 20.. " 15.0' 15.0' NOT EXACT AND NOT TO SCALE ." 'AREA CAtcm:AT1dNsj'S~MMARY. ";'j ,.,......:'i' -'~PtfOn'::!;-~t::i,fl-;>-;''i<:~~;:3':',..r.;:t;j:,\:_-~(~r~~>: n...t; nom: '010.0 9010.0 ~t '010.0 9010.0 ~~>'~~~}[J,)~~~I,~:;.~;~~?~:., l'iZ'.t nOOZ' 26.0 x 35.0 2.0 "" 15.0 '10,0 30.0 Net LIVABLE Area ( Rounded) 940 2 Items ( Rounded ) 940 Form SKT.BldSkJ - "WInTOTAL' appralsal software by a la mode, ioc. -1-800-Al.M4QOf Comparable Photo Page B Client P Address ICIlent the Estate of Gertrude A. Deluca 2 Essex Rd Carn Hi. The Estale of Gertrude A Deluca Cumberland Coo L"",r Stall> PA Zi Coda 17011-6621 Comparable 1 14 Essex Rd. Prox.to Subjact Sale Price Gross LMnll Area Total Rooms TolalB...... TatalBathrooms Localioo - glIB Quality All' 0.08 man NW 119,900 900 5 3 1 Suburban Equal Ao... Inferior/Aluminum 55 Comparable 2 235 Cumberland Or. Prox.toSubiect O.15mBesNW Sale Price 116,000 Gross liYInll Area 900 Total Rooms 5 Total Bedrooms 3 TolaIBaltJrooms 1 locaIlon Suburban VIew Equal Site .17 Acres Quality InferlorMnyl "" 55 Comparable 3 116 Cumberland Dr. Prox.to Subjecl 0.08 miles NE Sale PrIce 114,900 Gross LIvIng Area 983 Tala/Rooms 5 TotalBeltooms 3 Total Bathrooms 1 locaIIon Suburban VIew Equal Site .16 Acres Quality Inferior/Asbestos Aile 52 Form PtCPlX.CR - "WiJTOTAI.: apprasal software b~ a la mode. Inc. -1-800.ALAMODE - a IC1!!!!!U\8Esta.\eOf~eA.~ ;;;:;;;:1lIN~S2~Rd "" c::;.."'" "'''''''''''~ $tale pp., liQCode 11011-6621 U!\O!! ~~tedG~p...tM!'lUGa location W1ap <l .. \. oil. ~ .~,., . \....~ <\\ ,.~ .,-1 v: ""'~ .. \ ..... '\ ...."".... ~ '" "''''" 'II .CMI'P H\H #'~ ~ ...."'; ,I ,pP''''''~' "', " +. +. .. ..-// "~-~ A. --~ ~ ~/ ~' ~""'~ /<~:.. . ("" \ j //_ .~ .~ ....). · f~ /- . ;'. ..... ". "' '" ~''t ... " ... " ~ <I' ~_~~-nf/" ...........". s ~O"<. ~. ..~~~ \ 1-4fo~ 1 " .....ol @'>'" "*,,ol' .; .- ~ 't~l" 't'" l \ ~ it It 'll> ,,<' "- ... ~ ~ " i; ""," 9I'If" ;". "\ <. i ....)~ ,""'" '''' %:..~'" ":/iJ' . ~ "'~ ...~ol """'.. '4 '\.,,,,;'''''' 4, \.tW0c'- \' . i;. 'It '~-"" ."","'"""" '\;p- '<' .~'.., ~ ."" ". ... /<1 / 'll"." ft."" :;tt'!- I +l' \ .. \ \ .\ \ \ .. \ \ nI " """,'" -, ....\ \ ~ ~ ~P4 j -$ /,l "'" N< _ \MP.lQC_'Wml01/>!.' ~~_bj a~mo<\1l, 11<.- ,.aoo-~\),h\OIlE FleNo.S-1110R~1 Pro C ICDent the Estate of Gertrude A Deluca Address 2 Essex ReI Carn Hill The Estate of Gertrude A Deluca ZI Coda 17011-6621 Coo Cumberland PA INTENDED USE The intended use of l!\is appraisal report Is for the lender/client to evaluate the property thai Is the subject of this appraisal for estate purposes. INTENDED USER The Intended user of this appraisal report Is the lender/client. SCOPE OF WORK The scope of work for this appraisal Is defined by the complexity of this appraisal asalgnment and the reporting requIrements of this appraisal form, including the followlng definition of market value, statement of assumpt/ona and limiting condlUons, and certifications. The appraiser must. at a minImum: (1) perform a complete visual inspection of the Intericr and exterior areas of the subject property, (2) Inspect the neighborhood, (3) inspect each of !he comparable sales from at least the street, (4) research and verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, oplnkms, and conclusions In this appraisal report. EXTENT OF APPRAISAL PROCESS The appraisal Is based on the Information gathered by the appraiser from public ntCOrds, other idenUfied sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subject maril;et area. The original source of the comparables Is shown In the Data source section of the market grid, along with the source of confinnatlon, If available. The origlnal source Is presented first The sources and data are considered reliable. When conflicting Information was provkled, the source deemed most reUable has been used. Data believed to be unreliable was not lncluded In the report, nor used as a basis for the valuation conclusion. SOURCE OF THE DEFINITION ON MARKET VALUE USPAP, 2005 Edition This definition is from regulations published by federal regUlatory agencies pursuant to Title XI of the Flnanclallnstitutions Reform, Recovery and Enforcement Act (FIRREA) of 1989 between July 5, 1990 and August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUNA), Federal Deposit Insurance Corporation (FDIC), The office of Thrift Supervision (OTS), and the OffICe of the Comptroller of the Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and FDIC on June 7, 1994, and In the Interagency Appraisal and Evaluation Guidelines, dated October 27, 1994. Fonn SUP - "WillTOTAl' appraisal software by a la mode, ilIc. -1-8O(1..AlAMODE Special Conditions AI8~.5-1110R.1 Pro C ICllerll:theEstate of Gertrude A. Deluca Address 2 Essex ReI Cam HID The Estate of Gertrude A. Deluca Coo CUmberland State PA ZI Code 17011-6621 SPECIAL CONDITIONS ADDENDUM The follOWIng cheCked Ilems are specific: special conditions that were Identffied by the appraiser during tfle Inspection of the subj<<;t property, the Incomparable sales, and thew neigt\bOrtlocds aI'Id klcaIiofl3. 1. The subject 1$ located In a rural area and Is less than 25% bullt.up. The condition Is typical and common ferthe area and DOES NOT affect the market value. _X_ 2. Commercial uses are located 'Mthln the subject's nelghborilood. These uses are typical 01' similar neighborhoOds and 00 NOT anect !he market value. _X_ 3. Industrial uses are located v.fthln the subject'S neighborhood. The presence of industrial uses, Is typical for the neighborhood and QOES NOT affect the market value. _X_ 4. Vacant and underdeveloped land ustlS are located 'Mthln the subject's neighborhood. These uses life typical for the area and DO NOT affeCt the market value. 5 The predominant value In the neighborhood Is less than that of the market value of the subject property. This condition Is due to the superior qualtles of the subject property as deSCflbed In \his t9p0rt. ThIs condi\\on DOES NOT affect the mamet value. 6. The subject property Is located In a F. I. A. identified Flood ZoIMl. 7. Dampness Is noted In the basement of the subject. Standing or running water was not present on basement floor. _X_ 8. The subject Is older than fIve(5) years old. All mechanical systems Including the healing, eleGIncal and plumblng system appears upon a visual exteriOr inspection to be In working order. No wal18nl1es are Implied in this stalement. 9. The eIeclrlcal system was not coMeCted during Inspection. _ 10. The water selVJce 'MlS not connected during Inspection. _ 11. The heaUng system was shut down during Inspectlon. _ 12. Well and septic are common to the area. _ 13. Repair Items were noted In tfle comments section of the report. These comments on repair items are far descriptlYe. pufl105e$. only Md are rn>trequ\red repa\f$. The repair items are cosmetic In nature snd DO NOT afftlct the market YllIue. _ 14. Subject Is new construCtiOn and was 90% completed on date of Inspection. Compliance and completion inspections suggested prior to settlement. J_ 15. Should property be sold, tennlte and radon certifications are suggested, with appraised value based on clear results. _ 16. The land value exceeds 30% of total value due to the high dBmand for vacant land In this neIghborhood. This condition is considered common and lyplcal for tI\e neighborhOOd and DOES NOT affect the market value. _ 11. The land value exceeds 30% ottotalvalue. This Is due 10 the large size of the slle. !his condition Is considered to be typical and comman and DOES NOT affect there market vallJlt. _ 18. Individual adjustments W8(6 re.qu\red that exceed 10%. Theso& adJustmen\a were required due to the lilek of more similar comparables on that individual raUng. AI three comparables are the BEST AVAllASlE. _ 19. Total adjustments exceed 15%. This Is due to the lack of comparables on that individual raUng. All three comparables are the BEST AVAIlABLE. _X_ 2\). One Of more comparable sa\es are older than sbl(8) monlhs old. Although there are comparable properties in the subject area, none have sok:l recenUy, therefore, sales In excess of six (6) months old hed to be used. _ 21. One Of' more of the comparables used were in excess of one(1) mile from the subject property. Although there ara compllrables In the Immediate area, none have sold recently. Therefore, it was necessary to use compamble sales outside of the immediate area. All comparables used are located in similar nelghbolhoods and within the same marketln9c <<rea. NI thfU oompatal:lle&used were the BEST AVAllAB\.E. _ 22. Roofing certlflcauon Is suggested. _23. Plumbing certiflcallan is suggested. _24. Electlical cfl'tillcation Is suggested. _ 25. Heating certification Is suggested. _ 26. Flood Ha%afl11nsunmce Is suggested. _ 27. Seller Is paying pllft or an of closing cost This DOES NOT affect Ihe market value. _X_ 26. All compaRlble sales are closed sales. _X_ 29. The subject propel1y has not transferred In the past three years.. _X_ 30. This appralsalls a Summary Report Voflh complete data retslned In appraisal file. Form SUP - "WinTOTAl" appfaisal software by a fa mode, ifl(:. -1-800-Al..AMODE DEFINITION OF MARKET VALUE: The most probable price which a property should bring In a competillve and open market under all CCifldltloos requlsibl to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the P/ice Is not affected by undu8 stlmulus. knpdcItm ttUs dllfInitIon Is the consummation of a sale as of a specified data and the passing of title from seller to buyer under conditions whereby: (1) buyer and seier are typically motivated; (2) both parUes are Wfllllnformed or wel advised, and each acting In what he considers hls own best interest; (3) a reasonable1ine Is allowed tor .sure In 11\8 open marMt. (4) payment Is made In tenns of cash il U.s. dollars Ill' in \ems of fllWlclal arrangements e<mparable tharelll; and (5) the price represents the nonnaI conslderation for the properfy sold unaflected byspe<:lal or creativeflllanclng or sales concessfoos" granted by anyone associated with thesaJe. .. Adjustments to the comparables must be made for special or creative financiflo or sales concessions. No adjlstments am neces.wy lor those costs which are normally paid by seners as a resu~ oIlradlUon or law in a market area; these costs are readily identifiable since the seier pays these costs In virtually all sales transactions. Spec\aI or creative fioaIlclng adjustments can be made to the oomparab\6 ~ Ily comparisoos \t)f\nam;\ng temlS aI1flf811 by a1lliTd party lnstltullooallender ltlatls not already Involved In the property or transaction. Any adjustm8llt shoold not be calculaled on a mechanical dollar tor dolar cost of the IInanclng Of concession but the doRar amount of any adjustment should approximate the markers reaction bJ the financing 0( coocesslol\s based 01\ \tit appl3iser'sjlJdgonent. STATEMENT OF L1MlnNG CONDITIONS AND APPRAISER'S CERTIFICAnON CONnNGENT AND LIMITING CONDITIONS: The appraiser's certlfIcaUon that appears In the appraisal report Is subject to the following clllldltlOOs: 1. The appralser 'MIl not be responslble for maUers 01 a legal nature that affect either the prOj)fJrty being appraised or the tIIIe to It The appraiser assumes that the IItIe Is good and marketable and,1herefore, wil not render any opinions aboutlhe tide. The property Is appraised on the basis ot It being under responsible O'Wll8rsltlp. 2. 1M applalSef has pro~ a sketch il1t\t aprBsal (~1\:1 so appIO'AImate dI'lltmlons 01 the improvements and lhe sketch Is Included only to assist IhereaderofthllreportlnvlsuaIMg1hepropertyandunderstandlngttJeapprals&r'sdetelmlnallonolitsslze. 3. The appraiser has examined the avallable 1100d maps that are provided by the Federal Emergency Management Agency (or other data sources) and has naled in1heappralsalreportwhetherthesublBCtsRelslocatedlnanidentlliedS(leCialf\OodHazardArea.Because'tht~lsootasUtWtfOl",heorsh&ma\l.es no guarant8es,express orlmpll.ed, reganllngthis detemJlnation. 4. TIle appraiSer wiD I1Ill 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. lhe appraiser has es1!ntatlld IhevaJue of the land ln1hecosl approach at its h10hestand best use andlhe Improvements at their contrbitory value.. Thas6 sepnte valuations of the IaJ1d and improvements must not be used In conjunction wllh any other appraisal and are invalid if they are so used. 6. The appraiser has noted lnthe apjUsal report any adverse conditions (such as, needed repairs, depreciatlon,1hepresence ofbazanlous wastes,toxlc substances, etC.) observed during the Inspection d the subject property or that lie or she beccme aware of during the nonnaI research Involved in pedorming \he appraisal. Unless olherwlse staled In the appraisal report, Ihe appraiser bas no knO'Medge of any hidden or unappnrt coodIIIons d the property or adverse Ilfflironmental condlllons Qncludlng '!he presence of hazardous waslfls, toxic substances, etc.) that would make the property noe Of less YilIuabIe, and has assumed that there are no such. conditions aM: maW 00 IJUa(al1tee.s 0( Wilr!I\tie.s, ~ss or \mpIIed, regan\lng 1M COOlIllIon 011he property. The appraiser wlB rot be responsible lor any such conditions that do exlst or for any engineering or testing thai might be required to discover whether such condltkmsexlst Becausetheappraiserlsnotane~i1thefieldofenvlronmtlntalhazards,theappralsalreportmus1notbeconslderedasan envlronmental assessment 01 the property. 7. The appraiser obtained the Information, estimates, and oplnklns that were eJ.JlreSsed In the appraisal report 1rom souro.,s lI1at he or she considers to be reliable and believes 1I1ern to be true and correct The appraiser does not assume respollSlblllty for the accuracy of such Items that were furnished by other _. 8. The appraiser will not disclose 1tJe contents ollhe awralSal report except as provided lor In 1I1e Uniform Standards of PrllIesslonal Appraisal Practice. 'g. The appraiser bas based his or her appnllsal report and valuation conclusKln lor an aJl9f3lsallhat Is subject to satlsfaGtory completion, repairs, or allerationsontheassumptlon1hal:complelkmofthelmproV(lfJlentswllbeperiormedinaworkrnanlikemanner. 10. The appraiser mus1 provide his or her prior written CCiflsent before 1I1e Iender/cHent specllled In the appraisal report can dlstribula the appraisal report (Iatludklg oor.c:t.lskms aboot 'tht pl"opert'j value, the appralser's ldenlity and prolesskmal deslgoalions, and relerences to any professional appraisal orgaJizations orlhe firm wiIh which the appraiser Is assoclated) to anyone otherlhan the borrower, the mortgagee or its SUCCftSSOfS and assigns; 1he mortgage Insurer. consultants; professional appraisal organizations; any slate or ledarally aQprovad 1inancIat Instl\UUon:<< any 0epal1ment, agency, OJ lnstrornentllity of the LWted States or, any state or the District of Columbia; except that the Iendllr/cllent may dlslribUte the property description secliOr1 of the report only to data coIlectioo or reporting servlce(s) WIItIout havlng to oblain the appraiser's prior written consenl The appraisers writlen coosenl and approyal mus1a1so be obtained Delm the appraisal can be. conveyed by anyone 10 the public through advertising, pubic relations, news, sales, or other media. Freddie Mac Forrn 4396-93 P"J8lof2 GEORGE CLAUSER f<Hm AGl\ - 'IMIIlllfAl.' 'IlIlI1isaI so1\ware by. \a _. Int. -l.800-AlMIIlIlE F_ Moo f<Hm 10048 6-93