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HomeMy WebLinkAbout11-30-05 REV.1500 EX + (6.00) (''t. f I OFFICIAL USE ONLY REV.1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 --- ----_.----"-- -'-fDECEDENTS NAME (U>.ST, FIRST, AND MIDDLE INITIAL) I- Rowe, Paul R z W DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) o ' ~ l 03-24-2005 01-14-1928 ~ I (I"-APPlICABLE) SURVIVING SPOUSES NAME ( U>.ST, FIRST AND MIDDLE INITIAL) . ---..t []] 1. Original Return 2. Supplemental Return l!! i _ II: ~ ~ I' [J 4. Limited Estate lilp,g _ is g: iil I xJ 6. Decedent Died Testate (Attach 11. ~ copy of Will) <( 9. litigation Proceeds Received *' FILE NUMBER il 05 0355 NUMBER COUNTY CODE YEAR SOCIAL SECURITY NUMBER 162-22-2238 THIS RETURN MUST BE RLED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 4a. Future Interest Cornprorrise (date of death after 12-12-82) 7. Decedent Maintained a living Trust (Attach copy of Trust) 10 Spousal Povertv Credit (dale of death between . 12-31-91 and 1-1-95) D 3. Remainder Return (date of death prior to 12-13-82) D 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes !z NAME ~ I Robert C. Saidis, Esq. ~ ~FIRM NAME (If applicable) ~ Said is, Shuff, Flower & Lindsay 0: 8 TELEPHONE NUMBER ~17) 737-3405 -- .c-= -- I 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship z o i= ~ ::l I- ~ c( (J W ~ 4. Mortgages & Notes Receivable (Schedule D) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) D Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (1 ) (2) (3) (4) (5) (6) (7) (9) (10) 2109 Market Street Camp Hill, PA 17011 225,000.00 None None OFFICIAL USE ONLY 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) " 335,725.34 69,579.42 None .:J 4,600.00 '.) (8) 634l,904.76 39,928.77 5,787.31 z o ~ ::l ll. ~ o (J ~ 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 246,682.32 (11 ) 45,716.08 (12) 589,188.68 (13) 0.00 (14) 589,188.68 x .00 (15) 0.00 _._--_...._._~ x .045 (16) 15,412.79 -~--_.~-"._-- x .12 (17) 0.00 x .15 (18) 0.00 (19) 15,412.79 13. Charitable and Govemmental 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) 16. Amount of Line 14 taxable at lineal rate 17.Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. [!] 342,506.36 0.00 0.00 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Copyright 2002 form software only The Lackner Group, Inc. Form REV.1500 EX (Rev. 6-00; '" . f . Decedent's Complete Address: STREET ADDRESS 1265 Goodyear Road -- CITY Gardners I STATE PA I ZIP 11324 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 15,412.19 15,500.00 110.64 Total Credits (A + 8 + C) (2) 16,210.64 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. (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) 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) 851.85 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. [!J D b. retain the right to designate who shall use the property transferred or its income;.................................... [!J 0 c. retain a reversionary interest; or.................................................................................................................. [!J D d. receive the promise for life of either payments, benefits or care?............................................................. 0 [!J 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?...................................................................................................................... [!J D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penanies of perjury, I declare that I have examined this return, including accClITlpanying 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. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Michael . R e ~ ,..-- [!J o o [!J DATE 1267 Goodyear Road Gardners, PA 17324 ADORESS _!!LISlo~ oTE 1265 Goodyear Road Gardners, PA 17324 ('1 c;- .- .:::> DATE ADDRESS 2109 Market Street Camp Hill, PA 17011 It For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 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 0% [72 P.S. 39116 (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 the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 39116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 39116 1.2) [72 P.S. 39116 (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. 39116 (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. " Rev-1502 EX+ (6-98) *' SCHEDULE A REAL ESTATE COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF All real properly owned solely or as a tenant In common must be reported at fair market value. Fair mar1<et value is defined as the p1ice at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell. both having reasonable knowiedge of the relevant facts. Real properly which Is jolntly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 1265 Goodyear Road, Gardners, PA see settlement sheet attached 225.000.00 TOTAL (Also enter on Line 1. Recapitulation) 225.000.00 (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 A (Rev. 6-98) i.. ' Rev-1507 EX+ (6-98) . SCHEDULE D MORTGAGES & NOTES RECEIVABLE CQt.HONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF All property jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1 Mortgage to Michael Rowe and Lisa Rowe for purchase of business see copy of mortgage and amoritzation schedule attached VALUE AT DATE OF DEATH 335,725.34 TOTAL (Also enter on Line 4, Recapitulation) 335.725.34 (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 0 (Rev. 6-98) II' Rev-150B EX+ (6-98) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY Co~WEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF Include the proceeds of litigation and the date the proceeds were received by the estate. All property JOlntly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Capital One, refund VALUE AT DATE OF DEATH 20.00 2 Comcast, refund 140.89 3 final payment on equipment loan from Mike Rowe to decedent 314.89 4 PA oept. of Revenue, refund of income taxes 126.00 5 State Farm Insurance, refund of auto insurance premium 165.44 6 State Farm Insurance, refund of insurance premium 57.46 7 United American Insurance, refund of uneared premium 235.14 8 Household furnishings, proceeds from public sale 2.493.50 9 Various vehicles and trailers (valued at sale prices - see list attached) 13.455.00 10 Citizens Bank, IRA (CD) #035004201718557 - spouse is beneficiary 29.881.22 11 M&T Bank, IRA (CD) #035004201718557 - spouse is beneficiary 22.689.88 TOTAL (Also enter on Line 5. Recapitulation) 69.579.42 <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) . ' Rev-1510 EX+ (6-98) . SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT ESTATE OF Rowe, Paul R FILE NUMBER 21-05-0355 This schedule must be cO"1lleted and filed ff the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM .,~" ~. .1 T DATE OF DEATH % OF DECD'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 Lot containing 2.9 acres in Dickinson Twsp., 7,600.00 100.000 3,000.00 4,600.00 Cumberland Co. to Mike Rowe on 10/27/04 (tax assessed value) TOTAL (Also enter on Line 7, Recapitulation) 4,600.00 (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 G (Rev. 6-98) .. . REV.1151 EX+ (12-99) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Rowe, Paul R Debts of decedent must be reported on Schedule I. FILE NUMBER 21-05-0355 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s} attached 6,098.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attomey's Fees 17,600.00 See continuation schedule(s} attached 3. Family Exemption: (If decedenfs address is not the same as claimanfs, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 517.00 See continuation schedule(s} attached 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 15,713.77 See continuation schedule(s} attached TOTAL (Also enter on line 9, Recapitulation) 39,928.77 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev.1502 EX+ (6-98) . SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R IFILE NUMBER 21-05-0355 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Funeral expense 6.098.00 Subtotal 6.098.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) . . Rev-1502 EX+ (6-98) . SCHEDULE H.82 ATTORNEY'S FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Saidis, Shuff, Flower & Lindsay 17.600.00 Subtotal 17.600.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B2 (Rev. 6-98) Rev-1502 EX+ (6-98) *' SCHEDULE H.B4 PROBATE FEES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Cumberland County Orphans' Court 517.00 Subtotal 517.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-B4 (Rev. 6-98) Rev-1502 EX+ (6-96) . SCHEDULE H.B7 OTHER ADMINISTRATIVE COSTS continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF ITEM NUMBER DESCRIPTION 1 Bank fee AMOUNT 10.00 2 Cost of public sale of household furnishings 623.50 3 Cost of sale of real estate commission $11,250; septic service 688.32; transf. tax 2,250.00; water test 1,098.50; tax cert. $5; credit for pro-rated taxes -1,545.63 13.746.19 4 Diversified Appraisal Services 275.00 5 Mike Rowe, reimbursement for repairs to house prior to sale 1.011.00 6 PNC Bank, check printing fee 28.08 7 Register of Wills, filing fee for Spousal Election 20.00 Subtotal 15.713.77 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-98) *' SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Rowe, Paul R FILE NUMBER 21-05-0355 ESTATE OF Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 Carolyn McQullen, tax collector - local and county taxes VALUE AT DATE OF DEATH 421.40 2 Carolyn McQullen, tax collector - school taxes 2.184.66 3 Comcast 184.99 4 Dauphin Oil Co., fuel oil 246.44 5 Dish Network 6.36 6 Fire insurance premium for mobile home 133.00 7 Holly Pharmacy 656.83 8 Kenneth Rowe, lawn mowing 200.00 9 M&T Bank, credit card bill 93.44 10 Met-Ed Electric 368.95 11 Peck's Septic Service 115.00 12 Sprint 134.84 13 State Farm Insurance, homeownerslfire insurance for house 512.00 14 West Shore EMS 529.40 TOTAL (Also enter on Line 10, Recapitulation) 5,787.31 (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 I (Rev. 6-98) REV 1513 EX+ (9.QO) *' SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Rowe, Paul R NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal Clistributions, and transfers under Sec. 9116(a)(1.2)] RELATIONSHIP TO DECEDENT Do Not List Trustee/sl FILE NUMBER 21-05-0355 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) ESTATE OF I. 3 Lisa G Wickard 1265 Goodyear Road Gardners, PA 17324 Daughter 1/2 of residue (subject to mother's AIAI'tivA c::hsarA\ 1/3 elective share of estate plus benef. of 1~.6.c:: 1/2 of residue (subject to mother's AIAI'tivA c::hsarA\ 1 Michael T Rowe 1267 Goodyear Road Gardners, PA 17324 Son 2 Virginia N Rowe 1267 Goodyear Road Gardners, PA 17324 Spouse Total Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ESTATE OF PAUL R ROWE INVENTORY OF VEHICLES AND TRAILERS 1993 GMC Suburban 1500, sale price 5,105.00 Tractor, sale price 3,000.00 Tractor, sale price 1,600.00 Trailer, sale price 400.00 Trailer, sale price 200.00 Trailer, sale price 650.00 F250 roof rack, sale price 200.00 Lawn mowers, sale price 2.300.00 Total $13,455.00 No. Due Date Loan Amortization Schedule Principal Principal Payment Payment Interest Payment ------------------------------------------------------------------------------ 1 10/15/2003 2 11/15/2003 3 12/15/2003 385,000.00 383,435.53 381,865.85 2,847.80 2,847.80 2,847.80 1,564.47 1,569.68 1,574.91 1,283.33 1,278.12 1,272.89 ------------------------------------------------------------------------------ Totals For 2003 are 4 01/15/2004 380,290.94 5 02/15/2004 378,710.78 6 03/15/2004 377,125.35 7 04/15/2004 375,534.63 8 05/15/2004 373,938.61 9 06/15/2004 372,337.27 10 07/15/2004 370,730.59 11 08/15/2004 369,118.56 12 09/15/2004 367,501.16 13 10/15/2004 365,878.36 14 11/15/2004 364,250.15 15 12/15/2004 362,616.52 8,543.40 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 4,709.06 1,580.16 1,585.43 1,590.72 1,596.02 1,601.34 1,606.68 1,612.03 1,617.40 1,622.80 1,628.21 1,633.63 1,639.08 3,834.34 1,267.64 1,262.37 1,257.08 1,251.78 1,246.46 1,241.12 1,235.77 1,230.40 1,225.00 1,219.59 1,214.17 1,208.72 ------------------------------------------------------------------------------ Totals For 2004 are 16 01/15/2005 360,977.44 17 02/15/2005 359,332.90 18 03/15/2005 357,682.88 19 04/15/2005 356,027.36 20 05/15/2005 354,366.32 21 06/15/2005 352,699.74 22 07/15/2005 351,027.61 23 08/15/2005 349,349.90 24 09/15/2005 347,666.60 25 10/15/2005 345,977.69 26 11/15/2005 344,283.15 27 12/15/2005 342,582.96 34,173.60 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 2,847.80 19,313.50 1,644.54 1,650.02 1,655.52 1,661. 04 1,666.58 1,672.13 1,677.71 1,683.30 1,688.91 1,694.54 1,700.19 1,705.86 14,860.10 1,203.26 1,197.78 1,192.28 1,186.76 1,181.22 1,175.67 1,170.09 1,164.50 1,158.89 1,153.26 1,147.61 1,141.94 ------------------------------------------------------------------------------ Totals For 2005 are 34,173.60 20,100.34 14,073.26 28 01/15/2006 340,877.10 2,847.80 1,711.54 1,136.26 29 02/15/2006 339,165.56 2,847.80 1,717.25 1,130.55 30 03/15/2006 337,448.31 2,847.80 1,722.97 1,124.83 31 04/15/2006L 335,725.~ 2,847.80 1,728.72 1,119.08 32 05/15/2006 333,996.62 2,847.80 1,734.48 1,113.32 33 06/15/2006 332,262.14 2,847.80 1,740;26 1,107.54 34 07/15/2006 330,521.88 2,847.80 1,746.06 1,101.74 35 08/15/2006 328,775.82 2,847.80 1,751. 88 1,095.92 36 09/15/2006 327,023.94 2,847.80 1,757.72 1,090.08 37 10/15/2006 325,266.22 2,847.80 1,763.58 1,084.22 38 11/15/2006 323,502.64 2,847.80 1,769.46 1,078.34 ~, CJ MORTGAGE NOTE $385,000.00 September 15, 2003 Carlisle, PA FOR VALUE RECEIVED, and intending to be legally bound, Michael T. Rowe and Lisa L. Rowe, husband and wife, ("Borrower") promise, jointly and severally, to pay to or to the order of Paul R. Rowe ("Lender") the principal sum of Three Hundred Eighty-five Thousand and 00/100 ($385,000.00), together with interest In arrears at the rate of 4% per annum on the unpaid principal amount outstanding at any time, calculated on the basis of a 360-day year and the actual number of days elapsed, will be amortized according to a fifteen (15) year amortization schedule, in monthly installments of Two Thousand, Eight Hundred Forty-seven and 80/100 ($2,847.80) beginning on October 15, 2003 and continuing on the fifteenth (15th) day of each month thereafter until November 15, 2018 at which time the entire outstanding principal amount, together with all accrued and unpaid interest and any and all other sums due or payable under or in connection with this Note will be due and payable In full. If any payment is not paid within ten (10) days after such payment is due, Borrower will pay Lender a late charge of 4% of the amount of the overdue payment as compensation to Lender for the additional administration of this Note which such late payment causes Lender to perform. 1 ~ On and after any date on which the entire outstanding balance of principal, plus all accrued and unpaid interest and any and all other sums payable under or in connection with this Note, is due and payable In full, whether by maturity or acceleration or otherwise, interest shall accrue on all such amounts at a rate equal to 2% above the highest interest rate provided for in this Note, until all such amounts, together with such interest and other sums, is paid, including during any time after the entry of any judgment for some or all of such amounts, whether by confession or otherwise. All payments will be made without notice or demand, or setoff or counterclaim. No interest rate provided for in this Note will at any time exceed the highest rate permitted by applicable state or federal law, regulation, rule, order or other applicable authority. Prepayment: This Note may be prepaid at any time, In whole or In part, without premium or penalty. Partial prepayment will be applied first to any sum which lS past due under or in connection with this Note, and only then in payment of the unpaid principal balance in the inverse order of the installments thereof. This Note and Borrower's obligations hereunder are Defaults: further evidenced and secured by a mortgage ("Mortgage"), of even date herewith. Borrower will be In default hereunder (1) for failure to pay when due any amount payable under this Note, or 2 under the Mortgage, or any other agreement, document or material which otherwise evidences or secures Borrower's indebtedness and obligations to Lender under or in connection with this Note (collectively, including the Note and Mortgage, "Loan Documents"), all of the provisions all of which are incorporated herein by reference and made a part hereof as is set forth in full; or (2) for failure to observe or perform any provision of any of the Loan Documents or any other agreement of Borrower of any nature whatsoever with the Lender or which affects or may affect any of the Lender's interests under the Loan Documents or the security for such interests. Riqhts and Remedies of the Lender. Whenever the Borrower is in default hereunder, unless the Lender elects otherwise, the entire unpaid amount of the indebtedness evidenced by this Note shall become immediately due and payable without notice to or demand on Borrower, and without setoff or counterclaim, and the Lender will have the immediate right to exercise any and all rights or remedies available to Lender , and to enforce or realize on any collateral security granted for the indebtedness evidenced or secured by the Loan Documents in any manner or order which the Lender deems expedient and without regard to any equitable principles of marshalling or otherwise. In addition to any rights granted hereunder or In any of the other Loan Documents, the Lender shall have all of the rights and remedies available at law or in equity, all of which shall be cumulative in nature and may 3 be exercised successively or concurrently. Waivers by Borrower: Borrower waives presentment for payment, demand and notice of demand, notice of nonpayment or dishonor, protest and notice of protest, and any and all other notices in connection with the delivery, acceptance, performance, default or enforcement of the payment of this Note, and Borrower agrees that the liability of Borrower shall be unconditional, without regard to the liability of any other party, and shall not be affected in any manner by any indulgence, extension of time, renewal, waiver or modification granted or consented to by the Lender. Borrower further waives and releases all errors, defects and imperfections in any proceedings instituted by the Lender In exercising its rights and remedies against Borrower, as well as all benefits that might accrue to Borrower by virtue of any present or future laws exempting the collateral security for the indebtedness evidenced by this Note, or any other property, real or personal, including the proceeds thereof, of the Borrower from attachment, levy or sale under execution or providing for any stay of execution, exemption from civil process or extension of time for payment; and Borrower agrees that any real estate that may be levied upon pursuant to a judgment obtained by virtue hereof, or any writ of execution issued thereon, may be sold upon any such writ, in whole or in part, in any order desired by the Lender. Waivers by the Lender: The Lender shall not be deemed, by any 4 action or inaction, to have waived any of its rights or remedies hereunder, unless such waiver is in writing and signed by the Lender, and then only to the extent specifically set forth In wri ting. If the Lender shall have waived any right or remedy hereunder, such waiver shall not be deemed to be a waiver upon a later occurrence or recurrence of the event originally giving rise to such waiver. Miscellaneous: All payments required hereunder shall be made to or to the order of Lender in the lawful money of the United States of America. Any and all times for any payment or observance or performance of any obligation of Borrower are of the essence of this Agreement. Borrower lS referred to in the singular, even though there is more than one. The captions contained in this Note are for convenlence of reference only and are not an aid in interpreting and do not limit or otherwise modify or affect the actual provisions of this Note. All issues arising hereunder shall be governed by the laws of the Commonwealth of Pennsylvania, without giving effect to the principles thereof relating to conflict of laws, if any. Neither this Note or any of the other Loan Documents, nor any right, interest or obligation under this Note or any of the other Loan Documents may be assigned without the express, written consent of Lender, which may be granted, wi thheld or conditioned by Lender in Lender's sole and absolute discretion. This Note shall be binding upon the Borrower and the respective heirs, personal representatives and permitted assigns 5 of the Borrower, and shall lnure to the benefit of the Lender and its successors and assigns. CONFESSION OF JUDGMENT: THE BORROWER HEREBY IRREVOCABLY AUTHORIZES AND EMPOWERS ANY ATTORNEY OR THE PROTHONOTARY OR CLERK OF ANY COURT IN THE COMMONWEALTH OF PENNSYLVANIA, OR ELSEWHERE, TO APPEAR AT ANY TIME FOR THE BORROWER, AND WITH OR WITHOUT COMPLAINT FILED, AS OF ANY TERM, CONFESS OR ENTER JUDGMENT AGAINST THE BORROWER FOR EITHER (1) THE ENTIRE PRINCIPAL SUM OF THIS NOTE, OR (2) THE ENTIRE UNPAID PRINCIPAL BALANCE OF THI S NOTE AND THE ACCRUED INTEREST THEREON AND LATE CHARGES AND ANY OR ALL OTHER SUMS DUE UNDER OR IN CONNECTION WITH THIS NOTE OR ANY OF THE OTHER LOAN DOCUMENTS, AS ELECTED BY LENDER, AND IN EITHER CASE TOGETHER WITH COSTS OF SUIT, AND AN ATTORNEY'S COMMISSION OF TEN PERCENT (10%) FOR COLLECTION, BUT IN ANY EVENT NOT LESS THAN FIVE HUNDRED DOLLARS ($500); AND FOR SO DOING, THIS NOTE OR A COpy HEREOF VERIFIED BY AFFIDAVIT OR SWORN STATEMENT SHALL BE SUFFICIENT WARRANT. THE AUTHORITY GRANTED HEREIN TO CONFESS JUDGMENT AGAINST THE BORROWER SHALL NOT BE EXHAUSTED BY ANY EXERCISE THEREOF, BUT SHALL CONTINUE FROM TIME TO TIME AND AT ALL TIMES UNTIL PAYMENT IN FULL OF ALL AMOUNTS DUE HEREUNDER. IN WITNESS WHEREOF, the Borrower has executed this Note as of the ctaY/Orlizrst Witness written obove71 c c' J /~ l':l . ~/--/~ Michael T. Rowe iw;: tness L--Ut .2/!~ Lisa L. Rowe 6 ~M&rBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 May 6, 2005 Law Offices Saidis, Shuff, Flower & Lindsay 2109 Market Street Camp Hill, Pennsylvania 17011 Re: Estate of' Paul R Rowe Social Securitv: 162-22-2238 Date of Death: March 24, 2005 Dear Sir or Madam: Per your inquiry dated April 15, 2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: 1. Type of Account Account Number Ownership (Names of) Opening Date Balance on Date of Death Accrued Interest Total QJ Type of Account Account Number Ownership (Names of) Opening Date Balance on Date of Death Accrued Interest Total Checking Account 1081373 Paul R Rowe, Virginia N Rowe * Michael T Rowe, POA 08/23/90 $5,833.98 $ 0.00 $5,833.98 IRA 035004201718557 Paul R Rowe * Virginia Rowe, Beneficiary 05/09/83 $29,582.44 $ 298.78 $29,881.22 Please be advised, there was no safe deposit box found for the above decedent. * For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please caIl the King Street Office # 717-532- 4132. Sincerely, ~~/~~~ Nancy Clagett Records Management +: CITIZENS BANK 525 William Penn Place Suite 153-2510 Pittsburgh, PA 15219 May 12, 2005 SAlDIS SHUFF FLOWER & LINDSAY 2109 MARKET STREET CAMP HILL, PA 17011 Estate of PAUL R ROWE Date of Death: Mar 24, 2005 SSN: 162-22-2238 Dear Sir/Madam: In accordance with your request, the attached information sheet has been provided in the above decedent's name as of his /her date of death. For IL or LC accounts, contact our Loan Department at 1-800-708-6680. For all other inquiries, please call 1-888-999-6884. Sincerely, =~~Ct Operations Services .~ CITIZENS BANK Account Number Account Title Date Opened Account Type Principal Balance as ofDOD Interest from Last Posting to DOD Account Balance as ofDOD YTD Interest to DOD 6240410360 PAULRROWE 8/12/03 Time Deposits (IRA) $22664.05 $25.83 $22689.88 $178.24 Previous editions are obsolete form HUD.1 (3186) ref Handbook 4305.2 A. Settlement Statement u.s. Department of Housing and Urban Development B. Tvoe of Loan OMB Approval No. 2502-0265 (expires 9/30/2006) 1. OFHA 2. OFmHA 3. X1Conv. Unins. I 6. File Number I 7. Loan Number I 8. Mortgage Insurance Case Number 4. OVA 5. OConv. Ins. 05-19536HKC 113598354 C. Note: 's orm IS rurnls eo..'o gIVe you a s""emen or a!"'ua,. ...",emen< =s~s. "moun~ pa'~. 0 an.. oy me "'~lIemen ag~n are S"O'Ml. I, TitleExpress SetUement System Items marked "(p.o.c.)" were paid outside the closing; they are shO'Ml here for information purposes and are not Included in the tolals. WARNING: It is a crime to knowingly make false statements to the United states on this or any other similar form. Penalties upon Printed 10/28/2005 at 12:59 DLW conviction can Include a fine and Imprisonment For delalls see: Title 18 U. S. Code Section 1001 and Section 1010. D. NAME OF BORROWER: HEATHER M. YATES ADDRESS: 4051 CARLISLE ROAD. GARDNERS. PA 17324 E. NAME OF SELLER: ESTATE OF PAUL R. ROWE ADDRESS: F. NAME OF LENDER: AMERICA'S WHOLESALE LENDER ADDRESS: MSN-SV79 DOCUMENT CONTROL DEPA, PO BOX 10266. VAN NUYS. CA 91 (,JO-0266 G. PROPERTY ADDRESS: 1265 GOODYEAR ROAD, GARDNERS, PA 17234 Dickinson TownshiD H. SETTLEMENT AGENT: Homesale Settlement Services, 111 Centerville Road, Lancaster, PA 17603 PLACE OF SETTLEMENT: 155 E. Hiah Street. Elizabethtown. PA 17022 I. SETTLEMENT DATE: 10/28/2005 J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF SELLER'S TRANSACTION: 100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SELLER 10t Contract sales price 225000.00 401. Contract sales price 225 000.00 102. Personal Property 402. Personal Property 103. Settlement charaes to borrower (line 1400) 7 683.07 403. - 104. 404. 105. 405. Adiustments for Items paid bv seller in advance Adjustments fa, items paid bV seller in advance 106. Citvltown taxes 10/28/05 to 12/31/05 4.25 406. City/town taxes 10/2"/05 to 12/31/05 4.25 107. County taxes 10/28/05 to 12/31/05 67.60 407. County taxes 10/28/05 to 12/31/05 67.60 108. School Taxes 10/28105 to 06130/06 1.473.78 408. School Taxes 10/26/05 to 06/30106 1 473.78 109. 409. 110. 410. - 111. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 234.228.70 420. GROSS AMOUNT DUE TO SELLER 226 545.63 200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER 201. Depos~ or earnest money 2.250.00 50t Excess Deposit (see instructions) 202. Principal amount of new loans 180.000.00 502. Seltlement charaes to seller (line 1400) 15.291.82 203. Existinaloan(s) taken subject to 503. Existing loan(s) taken subiect to 204. 504. Pavoff of Firs! Mortllalle Loan 205. 505. 206. 506. 207. 507. 208. 508. - 209. 509. Adjustments for items unDaid bv seller Adiustments for items unpaid bv seller 213. 513. 214. 514. 215. 515. "'J . 216. 516. 217. 517. - 218. 518. - 219. 519. 220. TOTAL PAID BY/FOR BORROWER 182250.00 520. TOTAL REDUCTION AMOUNT DUE SELLER 15.291.82 300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SELLER 301. Gross amount due from borrower (line 120) 234.228.70 601. Gross amount due to seller (line 420) 226.545.63 302. Less amounts paid by/for borrower (line 220) 182.250.00 602. Less reduction amount due seUer (line 520) 15.291.82 303. CASH FROM BORROWER 51.978.70 603. CASH TO SELLER 211.253.81 SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important tax information and is being furnished to the Internal Revenue Service. If you are required 10 file a return a negligence penalty or other sanction...II be imposed on you W this aem is required to be reported and the IRS determines that a has not been reported. 1 tie Contract Sales Price described on . line 401 above constitutes the Gross Proceeds of this transaction. F 1ious ed;tio~s ere obsoletf! I ;;.: U.S. DEPARTMENT OF HOUSING N" . 'RBAN DEVELOPMENT SETTLEMENT STATEMEN. form HUD.1 (3/86) ref Handbook 4305.2 File Nur, 05-19536H PAGE 2 TiUeExpress Setuement System Printed 10/2812005 at 12'59 DLW . L. SETTLEMENT CHARGES -- PAID FROM PAID FROM 700. TOTAL SALES/BROKER'S COMMISSION based on price $225 000.00 @5.000= 11 250.00 BORROWER'S SELLER'S Division of commission Cline 700) as follows: FUNDS AT FUNDS AT 701. $ 5 650.00 to Hooke Hooke. & Eckman SETTLEMENT SETTLEMENT 702. $ 5 600.00 to Coldwell Banker Homesale Services Group 703. Commission paid at Settlement 11 250.00 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Oriaination Fee % Yuhas Mortaaae 500.00 802. Loan Discount % 803. Acoraisal Fee 804. Credit Report .. 805. Flood Check Fee to Landsafe Flood 26.00 806. Tax Service Fee to CountrYWide Tax Service 90.00 807. Investor Deliverv Fee IPIWl to AMERICA'S WHOLESALE LENDER 50.00 808. Commitment Fee to AMERICA'S WHOLESALE LENDER 550.00 809. Broker Processina Fee to Yuhas Mortaaae - 395.00 810. Premium Paid to Yuhas Mortaaae $900.00 POC by Lender 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 10/28/2005 to 11/01/2005 @$ 28.9700 tdav 4 Days 115.88 902. Mortaaae Insurance Premium for to 903. Hazard Insurance Premium for 1 YEAR ta Libertv Mutual Group 776.00 904. 905. 1000. RESERVES DEPOSITED WITH LENDER FOR 1001. Hazard Insurance 3 mo. au 64.67 tmo 194.01 1002. Mortaaae Insurance mo.@$ tmo 1003. City PropertY Taxes 9 mo. (1l $ .42 hno 3.78 1004. County Proper Iv Taxes 9 mo. @ $ 32.28 hno 290.52 1005. School Taxes 5 mo.tflJ$ 187.55 hno 937.75 1009. Aaareaate Analysis Adiustment to AMERICA'S WHOLESALE LENDER .571.25 0.00 1100. TITLE CHARGES 1101. Septic Bill #3892 to Peck's Septic Service 110.00 688.32 1102. 1103. 1104. Doc Download Fee to Homesale Settlement Services 25.00 1105. Document Preparation to Homesale Settlement Services 125.00 1106. Notarv Fees to Notarv Public 25.00 1107. Attornev's fees {includes above items No: 1 1108. Title Insurance to Lawvers Title Insurance COmDany 1.335.38 {includes above items No: 1101.1104 1108 (Reissue Rate) 1 1109. Lender's Policv 180.000.00 . 1110. Owner's Policy 225 000.00 - 1 335.38 1111. End 100, End 300, End 900 to Lawvers Title insurance COmDany 150.00 1112. Wire Fee to Homesale Settlement Services 20.00 1113. Closina Service Letter to Lawvers Title Insurance Company _ 35.00 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recordinll Fees Deed $38.50 ; Mortaalle $ 66.50 ; Release $ 105.00 1202. CilvlCounlv tax/stamos Deed $2 250.00 ; Mortgage $ 2.250.00 1203. State Tax/stamos Deed $2 250.00 ; Mortgalle $ 2 250.00 1204. 1205. 1300. ADDITIONAL SETTLEMENT CHARGES 1301. 1302. 1303. - 1304. Water Test to Blacks Water Conditioning 1 098.50 1305. Inspection Fee to Biechler & Tillerv Inc. 120.00 1306. Prepaid Tax Certification to Homesale Settlement Services 5.00 1307. Overniaht and Handlina Fee to Homesale Settlement Services 25.00 1308. ,~ - ,- r - 'J P T " A,X 7 c n ~ r 1 1 2 ~ n 0 0 e L 1 I " 1,1 r, ! :! " C U ! , ~ L V !~ v' U I U pac.otWtn Screen Print 'for rscdeGds, from "CAMA Login" 7/]9/2005 4:20:29 FM I '41~ i'illl ,,1111 , ii4 , ;Ia III I CUMB~RLAND COUNTY ASSESSMEN~ OPFICE 2004 BASEYEAR CONTROL # Oa00223l " ~OWN3HIP II ,. r--- nu_ I I Short Name ILAST NAME I FIRST NAME Ic/o NAME IADDRESSl IADDRF.SS2 IpOST OFFICE: GARDNERS ISTATE & ZIP: PA l7324 L____ _ _ __.----_____._..____ 3 PARCEL: 08-42-3279-002. -, SPEC ID: LOT: L_---------, Tback: l'i Ii ROWE, MICHAEL T ROWE MICHAEL 'I' --, I I ~--l I PROPERTY TYPE: 1.2 I I ----.J ,', 1267 GOODYEAR ROAD SALE3~~-~ DEBD BKjPG.....OOZ6S-04691 I DATE OF SALE._.IOj27/Z004 I SELLING PR~CE: 1 I .i $j t;u:;: GOODYEAR PI:QP IhnOlcr:ip.: LAND fH.;SC: LAND LAND miE TYPE: DEEDIW ACRES: ROAD I-----~CURRENT J Assl'ISSGd I FMV - 7800 I C&G - I approved? -> VAL po L - B T - I'j ,I,] II II II ,'I ,1'1 -i.1 II~ <I~ jl~ .41# ::~ III~ Il~ illl I!.I APFROX 3 ACRES 100 2.89 heroon 1 Enter s~lAction > Number .,Switch ScreeIlB, X -E~it, J -Jump Mode, DO~l Arrow -NQxt Entry, Up Arrow -Previous ~ntry, Record; F -Forms, ? -Screens, 80050 I -Imi:lge B -B.rowae I Ii , ", I, !i I " ,- ,I., 'I.' 'ii' iilt! ,j~ 'I ~ i, jJt dll ,1#4 .lli '11+ ,~. I ~I. I ,I' ,I, ,I i i i I I <I' 'I. if, ,j, ll' 'I' -<I< '" THIS J;~ V!4--( t' ,,~OBERT P. ZIEGLER rtE CORDl="R 0'- - r DE[~(' C jH~ n r- R I A~! 0 - l, ..; . ,}.,,\ f.tQiJ4t~l !~O. 08-42-3279-002 flii>27 PM 1215 ~ (2004) . in the ~3~/1 f;5~ MADE THE 6l0ito.L day of year of our Lord two thousand four BETWEEN PAUL R. ROWE, of Cumberland County, Pennsylvania, (Grantor) and MICHAEL T. ROWE, of Cumberland County, Pennsylvania (Grantee) WITNESSETH, that in consideration of One ($1) Dollar, in hand paid, the receipt whereof is hereby acknowledged, the said Grantor does hereby grant and convey to the said Grantee, All that certain tract of land situate in Dickinson Township, Cumberland County, Pennsylvania bounded and described as follows: BEGINNING at a stake, a corner of land now or formerly of Charles G. Myers and John Marksi thence by and now or formerly of John Marks, South 31 degrees 30 minutes East, a distance of 466,95 feet to a point in Legislative Route 21030; thence in said road, South 59 degrees 30 minutes West, a distance of 255.75 feet to a point at lands now or formerly of Zula and Hilda Richwine; thence North 20 degrees 30 minutes 09 seconds West, a distance of 430.65 feet; more or less, to a point; thence North 05 degrees 26 minutes 17 seconds East, a distance of 135.30 feet more or less to a pipe in concrete; thence by land now or formerly of Charles G, Myers, North 86 degrees 30 minutes East, a distance of 181.50 feet to a point, the place of BEGINNING, BEING an unnumbered lot on the Final Subdivision Plan for Paul R. Rowe and Virginia N. Rowe, dated April 18, 1989, and recorded in Plan Book 59, Page 46. CONTAINING a total area of 2.9 acres. UNDER AND SUBJECT to a SO feet wide right of way for the common use of adjoining landowners as shown on the above mentioned Subdivision Plan. ALSO UNDER AND SUBJECT to the right of way for ingress and egress over the existing 16 feet wide private right of way appearing on said Subdivision, within the above mentioned SO feet right of way, granted to Charles G. Myers and Francis S. Myers, his wife, by Deed recorded in the Office of the aforesaid in Deed Book W, Volume 20, page 1055. BOOK 26.5 "iCE 4691 .. BEING Tract No.2 of the same premises which Virginia N. Rowe and Paul R. Rowe, husband and wife, by Deed dated July 28, 2000 and recorded in Cumberland County Deed Book , Page granted and conveyed to Paul R. Rowe, Grantor herein. This is a tax-exempt conveyance between parent and child. AND the said Grantor hereby covenants and agrees that he will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, said Grantor has hereunto set his hand and seal the day and year first abover;;;;~ ~ :paul R. Rowe OF PENNSYLVAN:IA ss. COUNTY OF CUMBERLAND : On this, the ~ day of tQ.~A , 2004, before me, the undersigned officer, personally appeared Paul R. Rowe 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 for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and NOTARIAL SEAl MERLENE J. MARHEVICA, NOTARY PUBLIC CARlISLE. CUMBERlAND COUNTY. PA MY COMMISSION EXPIRES JUNE 8. 200e I do hereby certify that the precise residence and complete post office address of the within named Grantee is: 1267 Goodyear Rd., Gardners, PA 17324 I b / ~b , 2004 ~~ Attorney for Grantee 2 aOOK 265 ?~.GE4692 . . , -. COMMONWEALTH OF PENNSYLVANIA ss. COUNTY OF CUMBERLAND Recorded on this day of A.D. 2004, in the Recorder's office of the said County, in Deed Book Vol. Page Given under my hand and the seal of the said office, the date above written. , Recorder. 1 (,-~(.Tr~ r ~..' . 1 "'-r} " ~ .'...... '~r~I~'"'''' ,.', ". .} ~') \ '..' :. ,.:; .. ,. . ~ " . - . 'T ". ,,",' f(i _.....i.: . : ':: ~ . ':.~ :~~~.~ C) ~j ~.:~. '-:j' i'" /\ r'..... '~~":, ' ,of' , , .. .~ \ ( ':i ,> ',',,' ',;)', ; \. . -: ;., \~,. Recon.1er of Dee.d::) 3 MOK 265 PAGE4693 F'a'c~tWin Screen Print for recdeeds, from ICAMA_Login" 7/19/2005 4:20:29 PM NEIGHBORHOOD: 869 CUMBERLAND COUNTY ASSESSMENT OFFICE 2004 BASEYEAR CONTROL # 08002231 SD: 3 PARCEL: 08-42-3279-002. I SPEC ID: LOT: L---, Tback: DISTRICT: 08 - DICKINSON TOWNSHIP I I IShort Name ILAST NAME IFIRST NAME jC/O NAME IADDRESS1 IADDRESS2 I POST OFFICE: ISTATE & ZIP: I ROWE, MICHAEL T ROWE MICHAEL T PROPERTY TYPE: L2 SALES DEED BK/PG.....00265-04691 DATE OF SALE...10/27/2004 SELLING PRICE: 1 1267 GOODYEAR ROAD GARDNERS PA 17324 ROAD I CURRENT J Assessed FMV - 7800 C&G - approved? -> VALUES Fair L - B - T - Situs: GOODYEAR Prop Descrip.: LAND DESC: LAND LAND USE TYPE: DEEDED ACRES: I Market ~ 7800 I o I 7800 I APPROX 3 ACRES 100 2.89 Screen 1 Enter Selection > Number -Switch Screens, X -Exit, J -Jump Mode, Down Arrow -Next Entry, Up Arrow -Previous Entry, Record: 80050 F -Forms, I -Image ? -Screens, B -Browse _....,-_._-._----_._._.'>,.--...,",'-"--.:.,'=-~~- ~OWE'S AUCTION SERVICE (RH 79L) 2505 Ritner Highway · Carlisle, PA 249-2677 697-4794 249-1978 Bob Rowe (AU 2276L) Dave Rowe (AU 2295L) AUCTION DATE/LOCAT. AUCTIONEER % ~ CLERK % " CHANDISE ~ , -7-\ ~ .; . . '. I /) D~S.'9~PTION O.F M ~f~ t:i /--zJ,// /riUAAJd. .? / I Commission the Auctioneers to sell the merchandise to the highest bidder by Public Auction. Merchandise to be sold as is & grouped as necessary to obtain bids. I certify that I am the owner or authorized represen- tative of the merchandise, goods and or property and have good title and the right to sell and that they are free from all incumbrances.! agree to accept all responsibility for providing merchantable title and for delivery of title to the purc er. I-agree 0 hold harmless the Auctioneers against any claims of the nature referred to in thiS". em~/// .'./ /<~ .-C? ./- .~ fJt--' ~ -I' ,,;;./ AUCTION SIGNATURE Total Sales (Clerking Tickets Attached) $ ;;J... C( '1 ~4Jz/~7 -~F~c <::::"" I...:) SELL' RS SIGNATU E ... ~ --- Less Sale Expense: ?-I)"- % Commission Auctioneer $ tc 7-. --;. ('""1..1 ---- % Commission Clerks $ "t.. ~L '.... \.~\~- (--") "' '--\, ~ OTHER: TOTAL SALE EXPENSE DEDUCTED $ ~)ERS NET $ \--..'>"--> ,... --- \. - ~ - ~ A. TT,..,rnTr\....T nTn"'T A. rnTTn~ - I '~'1 C) nT:'\T T nnn nTn~T A mTTnp IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF PAUL RICHARD ROWE, Deceased NO. 21-05-0355 SS # 162-22-2238 ELECTION TO TAKE AGAINST WILL AND CONVEYANCES To the Executors of the Estate of Paul Richard Rowe, Deceased: I, Virginia N. Rowe, am the surviving spouse of Paul Richard Rowe, deceased, and I hereby elect to take my elective share of the Estate of Paul Richard Rowe, pursuant to 20 Pa.C.S.A.S2203. Dated: /4"'~ t; ZWj'"' Dated: /~t1 CL '1 t.f -,;200S J By: $~ C7V- ;p~; Virginia N. Rowe By~r~ -- Michael T. Rowe, her . Attorney-in-Fact -^\ Cl COMMONWEAL TH OF PENNSYLVANIA COUNTY OF CUMBERLAND This 4th day of May, 2005, before me, a notary public in and for the Commonwealth of PelIDsylvania, the undersigned officer, personally appeared, Michael 1. Rowe, known to me or satisfactorily proven to be the person whose name is subscribed to the above Election as Attorney-in-Fact for Virginia N. Rowe and the above aclmowledged that he executed the same as the act of his principal for the purposes therein contained and in the capacity therein stated. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. /\ \ 1/ NOTARIAL SEAL I RENEE L. MURRAY, Notary Public . Carlisle 8oro, Oumberland County, PA. I My Commission Expjr!iltft~ D41lJ;;. 13.2005 ___.._~",""'''~_ _',." r_ _~., ~1- SAllIS, SHUFF & MASLAND A'ITORNEYS'AT.LAW 26 W. High Street Carlisie, P A ,. .' .., \ '\ .' 4SQid S~ '1 ~'6 GENERAL POWER OF ATTORNEY NOTICE THE PURPOSE OF THIS POWER OF ]l..TTORNEY IS TO GIVE THE PERSON YOU DESIGNATE (YOUR JJAGENTII) BROAD POWERS TO RANDLE YOUR PROPERTYJ WHICH MAY INCLUDE POWERS TO SELL OR OTHERWISE DISPOSE OF ANY REAL OR PERSONAL PROPERTY WITHOUT ADVANCE NOTICE TO YOU OR APPROVAL BY YOU. THIS POWER OF ATTORNEY DOES NOT IMPOSE A DUTY ON YOUR AGENT TO EXERCISE GRANTED POWERS, BUT WHEN POWERS ARE EXERCISED, YOUR AGENT MUST USE DUE CAP.E TO ACT FOR YOUR BENEFIT AND IN ACCOP~ANCE WITH THIS POWER OF ATTORNEY. YOUR AGENT M1>.Y EXERCISE THE POWERS GIVEN HERE THROUGHOUT YOUR LIFETIME, EVEN AFTER YOU BECOME INCAPACITATEDJ UNLESS YOU EXPRESSLY LIMIT THE DURATION OF THESE POWERS OR YOU REVOKE THESE POWERS OR A COURT ACTING ON YOUR BEHALF TERMIATES YOUR AGENT '8 AUTHORITY. YOUR AGENT MUST KEEP YOUR FUNDS SEPARATE FROM YOUR AGENT'S FUNDS. A COURT CAN TAKE AWAY THE POWER OF YOUR AGENT IF IT FINDS YOUR AGENT IS NOT ACTING PROPERLY. THE POWERS AND DUTIES OF AN AGENT UNDER A POWER OF p.TTORNEY ARE EXPLAINED MORE FULLY IN 20 PA.C.S. CH.56. IF THERE IS ANYTHING ABOUT THIS FORM THAT YOU DO NOT UNDERST&~, YOU SHOULD ASK A LAWYER OF YOUR OWN CHOOSING TO EXPLAIN IT TO YOU. I HAVE READ OR HAD EXPLAINED TO ME THIS NOTICE AND I UNDER TAND ITS CONTENTS. . Z 8 2..(5tJ 6 DAT ~ ,;" . "q r::: r'. ~~ ":';j C";. ' , :::0 (:::;.. , 1 r- :;:;::>.[""1 :r::.. CJi. -:-': ~ I'!'";.-; C!1 '.:J'...-::: o C.... a -'1 !:::! c:: 0 T7, .:<:::: r>1 .C) -J rq ,- -::: <:::; T1'J I (/) ;::;:;3 ~7 tJ/ii~l~~~ 11. /P~ VIRG' Ill.. N. ROWE, PRINCIP~~ r.:::;, c..u .::n c:::: c::. f"'.:) /----l ::::r:::> .::3 co /-1 'C:::J 1 BOOK 700 PflGE 3839 ~-, :- SAIDIS, SHUFF & MAS LAND ATIDRNEYS'A1"LAW 26 W. High Street CarJl.!IJe, PA J ,r , I (-\ .r--., " POWER OF ATTORNEY Is VIRGINIA N. ROWE, of Cumberland County, Pennsylvania (nprincipal") J hereby appoint PAUL R. ROWE of Cumberland County, Pennsylvania (hereinafter referred to as limy agent") my agent. If PAUL R. ROWE is unable or unwilling to serve} or once having qualified, is unable or unwilling to continue to serve, I appoint MICHAEL T. ROWE of Cumberland County as successor. My agent shall have full power of substitution, for me and in my name, to transact all my business and to manage all my property and affairs as I might do if personally present, including, but not limited to exercising the following powers: 1. Execution of Contracts. To enter into, perform, modify, extend, cancel, compromise, enforce, or otherwise act wi th respect to any contract of any sort whatsoever, including but not limited to, leases and mortgages, and to pay any money or to transfer title and possession to any real or personal property that may be required to be paid or transferred by any contract or in the performance of any obligation entered into or incurred by me or on my behalf. 2. Investments. To invest in all forms of real and personal property without any restriction whatsoever as to the kind of investment, including but not limited to, United States Treasury Bonds which are redeemable at par in payment of federal estate taxes. 3. Reqistration of Property. unregistered or in the name of a nominee. To hold property 4. Personal Property. To buy or sell at public or private sale for cash or credit or partly for each, exchange, pledge, lease, give or acquire options for sales or exchanges or 2 ~QUX 700 PAGE ,3840 ,.--- . (---I ' r---"\ / ~ ",,- --,\ leases, or by any other means whatsoever to acquire, dispose of, repair, alter or manage tangible or intangible personal property or any interest therein; and, without limitation, with respect to any securities I to comply with any securities laws or regula- tions I to execute indemnity agreements Ita purchase insurance and to pay commissions or discounts required by any underwriting. 5. Real Property. To buy or sell at public or private sale for cash or credit or partly for eachl exchange I mortgage, encumber, lease for any period of time, give or acquire options ror sales, purchases, exchanges or leases, dedicate, or by any other means whatsoever to acquire or dispose of real property or any interest therein; to partition and subdivide real property; to manage real propertyj to repair, alter I erect, or tear down any structure or part thereof; and to file such plans, applications, or other documents in connection therewith and do such other acts as may be requested by any government or other authority having or purporting to have jurisdiction. G. Securities. To vote in person or by proxy at any meeting, to join in any merger I reorganization, voting-trust pIa!;. or other concerted action of security holders I to make payments in connection therewith, and in general to exercise all rights of a security holder. 7 . Insurance. To procure, al ter I extend or cancel insurance against any and all risks affecting property and persons I and against liability, damage or claim of any sort; and to exercise any non-forfeiture provisions of life insur~~ce l' , po-,-lcles. B. Loans. To borrow money in such amounts for such periods and upon such terms as my agent shall deem proper and to secure any loan by the mortgage or pledge of any property, and I specifically authorize my agent to borrow money and to pledge property as collateral for the purpose of purchasing United States Treasury BQnds which are redeemable at par in payment of federal estate taxes. 9. Bank Accounts. To sign checks, drafts and other instruments or otherwise make withdrawals from any checking I savings, transaction or other deposit account in my narrle, and to endorse checks payable to me and receive the proceeds.thereof in cash or otherwise; to open and close checking I savings, transac- tion or other deposit accounts in my name; to purchase and redeem savings certificates, certificates of deposit or similar instru- ments in my namej to execute and deliver receipts for any funds withdrawn or certificates redeemed; and to do all.acts regarding any Checking account, savings accountl savings certificate, SAllIS, SHUFF. & MAS LAND ATrORNEVS'A1"LAW 26 W. High Street Carlisle, P A 3 BODK '700 PAGE.3 8.:.11 SAID IS. SHUFF & MAS1AND AITORNEYS'AT'LAW 26 W. High Street Carlisle, P A ;- ( " '\ I " -", , I certificate of deposit or similar instrument which I now have or may hereafter acquire, the same as I could do if personally present. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, my personal representatives and heirs against any liability or loss, including lawyers' fees] costs of suit and claims of third parties, which it might incur by relying on this power after termination or revocation but before it receives such notice, or at any time because of wrongful acts, omissions or represen- tations of my agents with respect to transact'ions covered by this pow8r of a.ttorney. My agent shall be subject to whatever bank rules and regulations I would be subject to. 10. Safe Deposit Boxes. To have access to and control over the contents of any safe deposit box rented by me, to rent safe deposit boxes in my name] to close out and execute and deliver receipts for safe deposit boxes in my name, and to do all acts regarding any safe deposit box which I now have or may hereafter acquire, the same as I could do if personally presenti provided that my agent shall not deposit or keep in any such safe deposit any property in which my agents have a personal interest. Any financial institution may continue to rely on this power of attorney until it receives written notice from me that this power of attorney is revoked or actual notice of my death and shall be indemnified and held harmless by me and my estate, personal representatives and heirs against any liabili ty or loss, including lawyers fees, costs of suit and claims of third parties] which it might incur by relying on this power after termination or revocation but before it receives such notice, or at any time because of wrongful acts J omissions or representations of my agents with respect to transactions covered by this power of attorney. My agent shall be subject to whatever bank rules and regulations I would be subject to. 11. Recei pts and Approval of Accounts. To receive a payment of any kind, including a bequest, devise, gift or other transfer of real or personal property to me in my own right or as a fiduciary for another, and to give full receipt and acquittance therefor, or a refunding bond therefor, to approve accounts of any business, estate, trust, partnership or other transaction whatsoever in which I may have any interest of any nature whatsoever, and to enter into any compromise and release in regard thereto. 4 BOOK 700 PAGE,3842 SAIDIS, SHUFF & MASLAND AITDRNEYS'AT'LAW 26 W. High Street Carlisle, P A /_. I (r\ '\ 12. Compromise and p~rbitration of Claims. To com- promise or arbitrate any claim in which I may be in any manner interested, and for that purpose to enter into agreements to compromise or arbitrate, and either through counselor otherwise to carryon such compromise or arbitration and perform or enforce any award entered in arbitration. 13. Institution and Defense of Claims. To institute, prosecute, defend, compromise, or otherwise dispose of, and to appear for mE in, any proceedings at law or in equity or other- wise before any tribunal for the enforcement or for the defense of any claim, either alone or in conjunction with other persons, relating to me or to any property of mine or any other person, and to retain, discharge and substitute counsel and authorize appearance of such counsel to be entered for me in any such action or proceeding. 14. Taxes. To prepare, execute and file in my name and on my behalf any return, report, protest, applica'tion for correction of assessed valuation of real or other property, appeal, brief, claim for refund, or petition, including petition to the Uni ted states Tax Court, in connection wi th any tax imposed or purported to be imposed by any government, authority or agency, or claimed, levied or assessed by any government, au thori ty or agency and to pay any such tax and to obtain any extension of time for any of the foregoingi to execute waivers of restrictions on the assessment and collection of deficiency in any tax; to execute closing agreements and all other documents, instruments and papers relating to any tax liability of mine of any sort; to institute and carryon either through counselor otherwise any proceeding in connection with contesting any such tax or to recover any tax paid, or to resist any claim for addi- tional tax or ~TlY proposed assessment or lev:y thereof, and to enter into any agreements or stipUlations for compromi$e or other adjustment or disposition of any tax. 15. Disclaimer. To execute, deliver and record disclaimers of any part or all of any property, interest passing to or for me under any will, deed of otherwise. file for power or trust or 16. Creation of Trust. To create a revocable trust for my benefit under the terms of which (i) my agent or anyone or more other persons or corporations with fiduciary powers selected by my agent is named as the trustee or trustees, (ii) during my lifetime the entire net income and as much of the 5 BOOK 700 PAGE 38,,-:13 I II :1 1 I SAIDIS, SHUFF & MASLAND ^TIOllNEYS'^1"uw 26 W. High Street Carlisle, P A , ' ,""'-""'" ( ) , '\ principal as I or my agent directs or my trustee thinks desirable shall be paid to me or as I or my agent direct, and (iii) upon my death the principal and any undistributed income shall be payable to the executor or administrator of my estate, and to transfer property to the trustee or trustees thereunder. spouse, amounts wishes. 17. Gifting. To make such gifts of my property to my one or more of my issue and charities in such form and as my agent believes would be in accordance with my 18. Employment of Others. To employ accountants, attorneys-at-law, investment counsel, custodians, agents, ser- vants, and others, to delegate to them, to remove them, . to appoint others in their places, and to pay them such remuneration as my agent shall deem proper. 19. Execution of Documents. To execute, deliver, file for record, cancel, modify, endorse, acquire or dispose of any instrument, including but not limited to, stock and bond powers, vehicle registrations, financing statements and related filiug documents, reports of any sort to any government, authority or agency, as required or permitted by law, deeds with or without covenants or warranties, and any other document appropriate for carrying out any of the foregoing powers. 20. Heal th Care. To arrange for my entrance to and care at any hospital, nursing home, health center, convalescent home, retirement home, or similar institur:ion, and to arrange for, consent to, waive and terminate any and all medical and surgical procedures on my behalf, including the administration of drugs, and to pay all bills for my care. 21. General. To do all things, which my agent shall deem proper in order to carry out any of the foregoing enumerated powers, which shall be construed in the broadest possible manner. The descriptive headings of this general power of attorney are inserted for convenience only and shall not be deemed to<affect the meaning or construction of any of the provisions"pereof or to limit in any way the construction thereof in. . the broadest possible manner. 22. Substitution. My agent shall have full power of substitution and revocation, and such substitution or 'revocation may relate to, or be limited to, anyone or more or all--. of the foregoing acts or powers, or be limited as to time: or in sucW other respect as my agent shall deem proper. c::> 6 BOOK 700 PAGE,3844 , , SAlDIS, SHUFF & MASLAND ATIORNEVS'A1"LAW 26 W. High Street Carlisle, P A (--.. ,..-'" ( ~ '\ 23. Effect of Mv Disabilitv. This is a durable power pf attorney .and it shall .not be affected by my subsequent disability or "incapacity. All acts done by my agent pursuant . to this power shall have the same effect and shall inure to my benefit and bind me and my successors in interest as if I were competent and not disabled. 24. Ratification. I hereby ratify and confirm a,ll that my agent or the substitute or substitutes therefor shall lawfully do or cause to be done by virtue hereof. 25. Governinq Law. This power of attorney shall be governed by and interpreted in accordance with Pennsylvania law. IN WITNESS WHEREOF r I have hereunto set my hand and seal on this! the z8 r 2000. -- --J \.) L-~ day of WI~~ L / /l ~ '- J)/) v~/r~;nf@~~w~r If tJ~ (SEAL) , .~ ",.. ' c' Recorder of Deeds: 7 BOOK 700 NIGE.3t).15 SAID IS , SHUFF & MASLAND A'ITORNEYS'A'l'aLi\W 26 W. High Street Carlisle, P A . , /,"",-, . .\ !, ( (....--', /' , l , - '. COMMONWEALTH OF PENNSYLVANIA) COUNTY CUMBERLAND ) OF On this, the :2%+1 day of 9~ 2000, before me, a notary public, the underslgned officer, personally appeared Virginia N. Rowe known to me (or satisfactorily proven) to be the person whose name is subscr~bed to the withIn Power of Attorney, and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEP~OF, I have hereunto set my hand and official seal. NDTARlAL SEAL. IWIOI L.lENKER. .NOTARY PlJIII.X; CARI..ISI-E SORD, CUMBEf\LAND COUNTY MY CQtoUoIl9SlON EXPIRES FEBRUIIl'l.'I 20, 2tJltI C::~..:i 8 BOOK '700 PAGE.3848 ),_ r " '~ SAID IS, SHUFF & MAS LAND A'ITDRNE'ISaA'J'aLAW 26 W. High Street Carlisle, P A ('.-> I \, .' , \ j i-I J;.qKNQ'Vr.LE:G~ BY AG:E;NT AND SUCESSOR AGENT We, PAUL R. ROWE and MICHAEL T. ROWE have read the attached power of attorney and are the persons identified as the agent and successor agent for the principal. We hereby acknowledge that in the absence of a specific provision to the contrary in the power of attorney or in 20 Pa.C.S. when we act as agent: We shall exercise the powers for the benefit of the principal. We shall keep the assets of theprincipa"lqseparate from my/our assets. We shall exercise reasonable caution and prudence. We shall keep a full and accurate record of all actions, receipts and disbursements on behalf of the principal. d~t~ 7Y3, &=U /1 by IfJd date' #4d~ Agentr Paul R. Rowe C~::.f 9 BOOK ryOO P^Gf 38-17 ~ r ~ \" "~ ~ \ "i ~.~ SAID IS SHUFF, FLOWER & LINDSAY ATTORNEYS'AT'LA W 26 W. High Street Carlisle, P A . I cop'i LAST WILL AND TESTAMENT OF PAUL R. ROWE I, Paul R. Rowe, of Gardners, Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST I direct the payment of my just debts and expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. If there be no cemetery lot available for my interment owned by me at the time of my death, \ j I authorize my personal representative to purchase such cemetery lot with a contract for perpetual care, using therefore funds from my estate in such amount as they shall consider necessary and desirable, and I authorize my personal representative to cause title to or ownership of such lot so purchased to be vested in such person as my personal representative shall designate. Further, I authorize my personal representative to expend funds from my estate, in such amount as my personal representative shall consider necessary and desirable for the ~ ~ ~ ~ ., . purchase, erection and inscription of a suitable marker for my grave. .SECOND I glve, devise and bequeath all the rest, residue and remainder of my estate to my children, Michael T. Rowe and Lisa G. Wickard, per stirpes. THIRD I direct that any and all inheritance, estate, and transfer taxes imposed upon my estate passing under this Will or otherwise shall be paid out of the principal of my residuary estate. FOURTH In addition to the powers conferred by law, I authorize any personal representative acting under this instrument, in their ~ absolute discretion, A. To retain in the form received, or to sell either at SAlOIS SHUFF, FLOWER & LINDSAY AITORNEYSoAToLAW 26 W. High Street Carlisle, PA public or private sale any real or personal property; B. To exercise any options to subscribe for stocks, bonds, or other investments; c. To join in any plan of lease, mortgage, consolidation, exchange, reorganization or foreclosure of any corporation in which my estate or any trust may hold stocks, bonds or other securities; 2 , ,1 II.. ' I, ' SAIDIS SHUFF, FLOWER & LINDSAY A TIORNEYS. A T.LA W 26 W. High Street Carlisle, P A D. To sell, transfer, convey, mortgage, pledge, lease or exchange any property, real or personal, which at any time may form part of my estate, for the payment of debts or taxes, or for any purpose of administration or distribution, for such prices and upon such terms as my personal representative, in their sole discretion, may deem wise, and to execute and deliver deeds of conveyance or transfer thereof; E. To make settlements and compromlses on such terms as my personal representative in their sole discretion may deem wise without the necessity of obtaining any court approval thereof; F. To make distribution hereunder either in cash or kind, as my personal representative in their discretion may deem wise. FIFTH I do hereby nominate, constitute and appoint my children, Michael T. Rowe and Lisa G. Wickard to act as Co-Executors of this my Last Will and Testament. Provided, however, that if either lS unwilling or unable to act as Executor, I direct the duties of Executor to be performed by the other. SIXTH I direct that no personal representative, guardian, trustee or other fiduciary appointed under this instrument shall be 3 SAIDIS SHUFF, FLOWER & LINDSAY AITORNEYS-AT-LAW 26 W. High Street Carlisle, P A I , ... r 1[' I' ~ required to glve bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, Paul R. Rowe, have hereunto set my hand and seal to this my Last Will and Testament, consisting of four typewritten pages, the first three of which bear my 20th initials in the margin for identification, this day of February, 2004. <5?~r~ Paul R. Rowe Signed, sealed, published and declared by the above-named Paul R. Rowe, Testator, as and for his Last Will and TestamenL in the presence of us, who have hereunto subscribed our names at his request as witnesses thereto, in the presence of said Testator and of each other. ~/l~ r Pi -Jao /. / ADDRESS -? /- C'_ lP' CA/ " / X/ -1. fA . ') v l1JIv~- ADDRESS /+, S t1 t:?~{;,- S;.~ ~ I f-cJ I .s A~ kJ - tk:1- #. /1 ~} (dvLi,~l, yJ/J / 7 ?) / '3 } 4 SAIDIS SHUFF, FLOWER & LINDSAY ATIORNEyg'AT'LA W 26 W. High Street Carlisle, P A III " r I~ .: COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND We, Paul R. Rowe, Robert C. Saidis and Tanya L. Ware the Testator and witnesses, respectively whose names are signed to the foregoing or attached instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his Last Will and Testament and that he signed willingly and that executed as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the Testator signed the Will as witnesses and that to the best of their knowledge the Testator was at the time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. f~<< ~ Subscribed, sworn to and acknowledged before me by Paul R. Rowe, the Testator, and subscribed to and sworn or affirmed before me by Robert C. Saidis and Tanya L. Ware witnesses, this 20th day of FebvGa~y , 200 / ~ (\. ,QIt \/) iq: to J I / gAtt;) ,- -~ - NOTAA!hl SEAL -I(J "" R-=:NEE L MUn~~i-' I: IlJotary PUOiu:,; Oarllsle~. CumL.':':Lislnd County. PI<. ~;, . CommIssion E>:pwas Dec. 13 200~' -"''''' , I 5 SAIDIS SHUFF, FLOWER & LINDSAY ATTORNEYS' A T'LA IV 2] 09 Markel Street Camp Hill, PA II b ' CODICIL OF PAUL R. RO\\'E I, Paul R. Rowe, the within named Testator, do hereby make and publish this Codicil 0 my Last Will and Testament dated February 20, 2004. FIRST I hereby amend the SECOND provision of my said Will to provide as follows: Whereas, I have on this day conveyed to my son, Michael T. Rowe, a certain parcel 0 approximately 2.9 acres of vacant land adjacent to my residence in Dickinson Township; an whereas the said parcel of land has an assessed value of $7,600, which I believe to be its fai market value; now therefore I direct that my executor should account for the value of this gift a an advancement against my son's share of the residue of my estate. SECOND In all other respects I hereby ratify, confIrm and republish my Last Will dated Februar 20, 2004, together with this sole Codicil, as and for my Last Will. IN WITNESS WHEREOF, I, Paul R. Rowe, have hereunto set my hand and seal to thi '-~ rLr I Codicil to my Last Will and Testament tIns c')lO day of ~~04. ~~tT~ Paul R. Rowe 1 'I. ". 'el " ~ Signed, sealed, published and declared by the above-named Testator, as and for a Codicil to hi Last Will and Testament i11rthe presence of us, who have hereunto subscribed our names at hi re~st as witnesses, there, i, in the presence of said Testator and of each oth,~r. 4... '":, DRESS .Jir UJ. 4k}4 df. (~1 V) 7c:J1 3 , die tJ. ~l~ Y.-/d~'/Lu~ t (!~le?fJ 17f)C I v~~. ... 71./1 /) r 7'~~:-<J '(C (1 ADDRESS COMMOl\rwEAL TH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND We, Paul R. Rowe, da, . ~ -aWJ. Testator and witnesses, respectivel whose names are signed the foregoing attache instrument, being first duly sworn, do hereby declare to the undersigned authority that th Testator signed and executed the instrument as his Codicil and that he signed willingly and tha he executed as his free and voluntary act for the purposes therein expressed, and that each of th witnesses, in the presence and hearing of the Testator signed the Codicil as witness and that t the best of their knowledge the Testator was at the time 18 or more years of age, of sound min and under no constraint or undue influence. ~ ~ ~ ~ Pa~. Rowe;J. -/; t "". '{ (.#1//.. p " , i A' /) /~~7~-(~w:~:t(f (~ SAIDIS SHUFF, FLOWER & LINDSAY Subscribed, sworn m. scribed to and oJ-triJ j)..<- to and acknowledged before me by Paul R. Rowe, the Testator, an sworn or affirnled to before me by the witnesses, this ~D1'^uay 0 ,2004. A TIORNEYS' A T'LA II' 2109 Market Street Camp Hill, PA ~~~ N tary Public i" '- NOTARIAL SEAL MERLENE J. MARHEVKA, NOTARY PUBLIC CARLISLE, CUMBERLAND COUNTY. PA MY COMMISSION EXPIRES JUNE 8. 2006 .~~ 2 b'0~ CS \0 ,0CJ V6 YloQ 00 ~r\) SO. 00 ~-t