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HomeMy WebLinkAbout01-30-06 . " REV-1500 EX + (6-00) *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 OFFICIAL USE ONLY REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Fillmore, Alberta J. DATE OF DEATH (MM-DD-YEAR) I- Z W C W o w c 10-13-2005 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST AND MIDDLE INITIAL) 07-18-1924 DATE OF BIRTH (MM-DD-YEAR) FILE NUMBER II 05 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0943 NUMBER 193-12-7784 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER w .... ~~CIl oa:~ wD.O ,,00 oa:-' o..lIl D. c( o 1. Original Return o 4. Limited Estate [!] 6. Decedent Died Testate (Attach copy of Will) o 9. Litigation Proceeds Received o o o o 2. Supplemental Return 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Povertv Credit (date of death between . 12-31-91 and 1-1-95) o 3. Remainder Retum (date of death prior to 12-13-82) o 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~ w c z o D. CIl W a: a: o o NAME James D. Bogar FIRM NAME (If applicable) Bogar & Hipp Law Offices TELEPHONE NUMBER 717-737-8761 COMPLETE MAILING ADDRESS One West Main Street Shiremanstown, PA 17011 1. Real Estate (Schedule A) 2, Stocks and Bonds (Schedule B) 3, Closely Held Corporation, Partnership or Sole-Proprietorship 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) 0 Separate Billing Requested 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) z o i= <I: ...I ::J l- ii: <I: o W II: 11. Total Deductions (total Lines 9 & 10) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 12. Net Value of Estate (Line 8 minus Line 11) (1) 71,200.00 OFFICIAL USE ONLY . . (2) 145,567.00 (3) None (4) None (5) 97,923.55 (6) None (7) None (8) 314,690.55 (9) 13,081.62 (10) 462.63 (11 ) 13,544.25 301,146.30 0.00 (12) 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) 301,146.30 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 20. D 0.00 13,551.58 0.00 0.00 13,551.58 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 15.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) i= 16. Amount of Line 14 taxable at lineal rate 301,146.30 x .045 ~ ::J c.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) :E 0 0 18. Amount of Line 14 taxable at collateral rate 0.00 .15 (18) >< x ~ 19. Tax Due (19) >>BESURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH<< Copyright 2002 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00RK .. Decedent's Complete Address: STREET ADDRESS 5401-23 Oxford Drive CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 13,551.58 12,782.25 672.75 Total Credits (A + 8 + C) (2) 13,455.00 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (0 + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) (4) (5) 96.58 (SA) (58) 96.58 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;..............................._................................................ b. retain the right to designate who shall use the property transferred or its income; ................................... c. retain a reversionary interest; or..............................._............................................................._................. d. receive the promise for life of either payments, benefits or care? ..............................._............................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................... _.............................. _..................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ......... 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which Yes o o o o o o o DATE 934 Valley Street Enola, PA 17025 J-l..~-O&' ADDRESS DATE ER THAN REPRESENTATIVE ADDRESS DATE One West Main Street Shiremanstown, PA 17011 , -2(.,- O~ For dates of death on or afte uly 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. 99116 (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. 99116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P .S. 99116 1.2) [72 P.S. 99116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (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 ESTATE OF Fillmore, Alberta J. FILE NUMBER 21-05-0943 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled \0 buy or sell, both having reasonable knowiedge of the relevant facts. Real property which Is Jointly-owned with right of survivorship must be dIsclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Real Estate - All that certain condominium unit situated in Village of Moreland IV, A Condominium (the "Condominium"), Lower Allen Township, Cumberland County, Pennsylvania, being known and numbered as 5401-23 Oxford Drive, Mechanicsburg, Pennsylvania. The property was acquired by Alberta J. Fillmore, single individual by Deed dated October 15, 1996 and recorded October 16, 1996 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The above-described real estate is being transferred to Dennis G. Fillmore, sole beneficiary of the Estate of Alberta J. Fillmore. A copy of said deed of conveyance is attached hereto. Date of death value as listed on the attached appraisal. VALUE AT DATE OF DEATH 71.200.00 TOTAL (Also enter on Line 1, Recapitulation) 71.200.00 (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) ~~~Jt G PARCEL NO. /3-2-l!-iCf/-2- ctS'itJ/-)-.,.3 THIS DEED, Made the jf.)~ day of (;x:!, TO f5. E/<.., 1996 BETWEEN VILLAGE OF MORELAND, INC., a corporation, having an address at P.O. Box 367, Pennsylvania 17339, Party of the First Part, designated as Grantor Pennsylvania Lewisberry, hereinafter AND ALBERTA J. FILLMORE, single individual, of 412 Wren Court, Mechanicsburg, Cumberland County, Pennsylvania, Party of the Second Part, hereinafter designated as Grantee. WITNESSETH, that the said Grantor for and in consideration of the sum of SIXTY-THREE THOUSAND NINE HUNDRED ($63,900.00) DOLLARS, lawful money of the United States of America, to the Grantor in hand well and truly paid the by Grantee, at or before the sealing and delivery of these presents, the receipt whereof is hereby acknowledged and the Grantor being therewith fully satisfied, does by these presents grant, bargain and sell, release and confirm unto the said Grantee, their heirs and assigns, ALL TrL~T CERTAIN condominium unit situated in Village of Moreland IV, A Condominium (the "Condominium"), Lower Allen Township, Cumberland County, Pennsylvania, being designated as UNIT NO. 5401-23 in the Declaration of the Condominium, dated September 14, 1995, recorded September 22, 1995, in Cumberland County Miscellaneous Book 504, Page 636, and the Declaration Plans of the Condominium dated April 7, 1995, recorded September 22, 1995, in_ Cumberland County plan Book 70, Page 133, and the First Amendment to Declaration of Condominium, dated October 3, 1996, recorded October 3, 1996 in Cumberland County Miscellaneous Book 531, Page 714 and the plan dated September 26, 1996( and recorded October 3, 1996, in Plan Book 73, Page 33, under the provisions of the Uniform Condominium Act of the Co~~onwealth of Pennsylvania, as amend~d from time to time (Act of July 2, 1980, P.L. 286, No. 82). BEING part of the same premises granted and conveyed by Germantown Savings Bank to Village of Moreland, Inc., a pennsyl vania corporation, by Deed dated September 3, 1987 and recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Record Book X-32, Page 425. UNDER AND SUBJECT to easements, covenants, restrictions, reservations and rights-of-way of record. aOOK 141/ PAGE 619 TOGETHER with all right, title and interest in and to the Common Elements as more fully set forth in the aforesaid Declaration of the Condominium and Declaration Plans, as amended from time to time. The Grantee, for and on behalf of the Grantee and the Grantee's heirs, personal representatives, successors and assigns, by the acceptance of this deed, covenants and agrees to pay such charges for the maintenance of, repairs to, replacement or and expenses in connection with the Common Elements as may be assessed from time to time by the Executive Board in accordance with the Act j and further, Grantee covenants and agrees that the unit conveyed by this deed shall be subject to a charge for all amounts so assessed and that, except insofar as applicable Sections of the Act may relieve a subsequent unit owner of liability for prior unpaid assessments, this covenant shall run with and bind the land or unit hereby conveyed and all subsequent owners thereof. The Grantee, for and on behalf of the Grantee and the Grantee I s heirs, personal representatives, succcessors and assigns, by acceptance of this deed, acknowledges that this conveyance is subject in every respect to the Declaration, the Declaration Plans, By-Laws and all amendments thereto; and the Grantee further acknowledges that each and every provision of the foregoing is essential to the best interest and for the benefit of all unit owners therein. Grantee and all owners of units in the Condomonium covenant and agree, as a covenant running with the land, to abide by each and every provision of said documents. The Grantee, for and on behalf of the Grantee, acknowledges that the Grantee has received, no later than fifteen (15) days prior to this conveyance I a full and complete Public offering Statement for the Condominium and, therefore, waives any and all rights under Section 3406(c) of the Act. TOGETHER with all and singular the buildings, improvements, ways, woods, waters, watercourses, rights, liberties, privileges, hereditaments and appurtenances to the same belonging or in anywise appertaining; and the reservation and reversions, remainder and remainders, rents, issues and profits thereof, and of every part and parcel thereof; AND ALSO all the estate, right, title, interest, use, possession, property, claim and demand whatsoever of the Grantor both in law and in equity, of, in and to the premises herein described and every part and parcel thereof with the appurtenances. TO a~VE AND TO HOLD all and singular the premises herein descri.bed together with the hereeli taments and appurtenances unto the Grantee and to the Grantee's proper use and benefit forever. -2- BOO,~ 1411 PAGE 620 AND the Grantor covenant that, except as may be herein set forth, they do and will forever specially warrant and defend the lands and premises, hereditaments and appurtenances hereby conveyed, against the Grantor and all other persons lawfully claiming the same o~ to claim the same or any part thereof, by, from or under it, them or any of them. In all references herein to any parties, persons, enti ties or corporations, the use of any particular gender or plural or singular number is intended to include the appropriate gender or number as the text of the within instrument may require. Wherever in this instrument any party shall be designated or referred to by name or general reference, such designation is intended to and shall have the same effect as if the words "heirs, executors, administrators, personal or legal representatives, successors and assigns" had been inserted after each and every such designation. IN WITNESS WHEREOF, the Grantors have hereunto set their hands and seals, or if a corporation, it has caused these presents to be signed by its proper corporate officers and its corporate seal to be affixed hereto, the day and year first above written. Signed, Sealed and Delivered in the presence of or attested by "..:,....i!.~lI~T : ..'!' \'\ ".'dlf' ". - , ;j~""""!fS.~f!,; . .t~,,;.:~~,w" : ..~!~,~,~.,~",~..............O~' b ~ ,"~m-~~~~'<!tl,~.._!'(l::'" .-;...'~ ~~.': . ~ .#11, 'l^,:~l'~'.i(>::'iioo'~'" ~ .. _. . " :-;j.,tJ;'ff!!/c':'Wib''&. ';"".~' / ' ::'$i~~~!:' . . '. :.-Q~~S'ecretaFV . 0 .~."'-.:l:)I iiUifjj'" o'jY i,... (# J. ,,\. -::. . ':'~~I'i;f.. ~F(J-!j!I" -- - ..,.~ ~1~''':.'. '~'<l":?fH~';. .....:;. (?"~.~~'f~ -':j;_~: .".:~_J "~')....'14 " , \'{'llF"'~....". " ',..-....~ iO"'. ' ""~.' . " ,,,,,,, <1 ~ ..,\ _..c~ ..-i,'."........t..:S-!.i~ " '. . .t"l't't",i!"'~~i :1'-..."'.......... By: THE UNDERSIGNED CERTIFIES THAT THE RESIDENCE AND COMPLETE POST OFFICE ADDRESS OF THE GRANTEE IS: 5- <It? / - ;:;.] L{XjtJ/?L il. IMi.fulu /;J(if~j ~~t~c9vi:/;ate SignatuV PI-! / )aSr Street Zip SEeUR~O LAN\} 'fMNSl'lRS !N~e '~.' p- f ()/~"} 0 I BOOK 141 PAGt 621 COMMONWEALTH OF PENNSYLVANIA SS. : COUNTY OF CUMBERLAND On this, the /6"/-1. day of DCiOBEL , 1996, before me, a Notary Public, the undersigned officer, personally appeared Earl L. Kurtz, President of village of Moreland, rnc., known to me (or satisfactorily proven) to be the person named in the foregoing ins.trument, and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. 4iJli(J~ Notafy Public My Commission Expires: (SEAL) Notarial Seal John R. Beinhaur, Notary Public Hampden Twp., Cumberland County My Commission Expires March 13, 1999 <! '-4. CO ;;-t:S;-!99~b~~~~m ~:o >-I 0:- U) , ro =:I a '\;4 I ,-r''tJ ro rtJ J"T1 a::: Co'" ,...,., ...,., m '1;1 tJ'I l~J >- (tJ 1"01 I-' 1"" 1:::,1 m --I t:;,t t:::i t:::::t W .," n , :..u }- 1-- ^ ~::'" ='::- ::0 -. ...., r::: <:) ==::1.1: I en I I ::'::"" = ret <.:> w :z: ~ fir' .- ..-. 1--- :t> f?: 6 :;0 :e: ~-:. er- a :::J ...... 11:1 tu .-. ,......) r...) r-..;. "- r- ;:0 -f ;'-:0 '..0 ...., - !..L- a e:: ro -.J -.J -.J ::t: (T1 rl'1 -l ...... '.0 \-' ....J 1-" ........ ........ ,....:z -r t.rJ 0""- ,;,., a 0 a:: .c:: ,.....,. 1--'0 f-lo en rT1 I ..... Q: rtI c.."..s::-~ -I -l 8 <::> \-\ CJ.. cc a o. :e:: ;:x:.. r'''' ::r" ::i Z . ....... ....... ""'" '..0 .'tJ ..... ...., /- LW to . rr1 .., Ci... I-' .-1-0 a -<<: . 0:::< (...J ro ..... r::: cc i'-( . ..s::- 1-' C :::1 W cc -l : r- " a ..-t. en a a: ~ . :J> ...... ... '<. UJ ::m:: == =' (..:> (.) c:.;:) , '=' ...... .--t- ::>::r co = I'D no' t.1.J c:::;) -i ....... ...... .." '-1 c:: .::::: = .... <::> .......0 ::;:) to :t> 0-. = t-' ...... = -. -..0 ....... t::l.. ~~~ CT:> t.r.I ....... ~ :::i 1"0 ..., '..0 (_11 .... .... m '..0 ::0 0-. 0 - t.r.I -\" ...... ...... '=' i;Ff- ..."A. = ...... I'D aOOK 14// c...J 0'"- 0"-. 01:1,. ......l r....J 0'-. r) .-::> I'D PAGE 622 1.,-:) (....( a:..-.. r~..) ..- ....... ....... 1:"-" ~.~ 0::... c...J '..0 '..0 c..I' ....... ...0 '..0 '..0 ~ lJ\ trr 0 0 C.11 '-... c.n t..11 0 (..11 '-... ...".. .. 0000000=0000000 c...4 c.." CERTIFICATE OF SUBSTANTIAL COMPLETION VILLAGE OF MORELAND, A CONDOMINIUM The undersigned, Charles W. Junkins, Professional Land Surveyor, hereby certifies that he has inspected Unit No. 5401-23 of Village of Moreland IV, Village of Moreland Condominium Lot No. 24, A Condominium, and that such units are substantially completed. This certificate is given pursuant to Section 3201 of the Uniform Condominium Act of Pennsylvania of July 2, 198, t No. COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND On this, the 4/ >JS day of cJc h 6-V- , 1996, before me, a Notary Public, the undersigned officer, personally appeared Charles W. Junkins, a Professional Land Surveyor, known to me or satisfactorily proven to be the person whose name appears in the foregoing Certificate and acknowledged that he executed the same for purposes therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. fR~ ~. Public ,-~ ~ My Commission Expires: (SEAL) \R' f\' C'l-Al ('-lOT} llt" i.. v_. - .. , M COMP Notary Public SUSAN T' Ctl~bsrland Couoty Hampd6~ WI Po'Expires Sept 27, i999 My Com miSS 0 .-" ;~"~~~',~~:~~~~~ 1 58 O 'c'h':k.:;PJ '(i~~ ,+~,.. l r.j~': . . ,.. ., ~, .n.,;;, f(2u"O?dl"'g of O'rft"" . ffil .';i~}~~~J: ;'~:i::r:J" "~ . ')12" . '.,.; n.....rr-.r.., "}f~ 0 ~y-' ~. . ;':',i;-' ---~,JCL~'i~/' ;,QSL " :: 1l1I.j~1!~ "~' .", . ..::~! -'. _ ~. - ..,,ti "~<d~ -~."..' '"' -'--;=~~--_. \~,..-..,.-'S>:~~,- .;'~G~'3r - . _....~~,~'":~ BPOK 147 PACE 623 ROBERT ENSMINGER APPRAISERS REAL ESTATE and PERSONAL PROPER TY 3557 Ehnerloil A \'\~J~l:.~ Horril'hllrg, PA 1710').1131. 717-652..4111 Voi~~ 7 J7-541..9444 Fa~ 717-f(77..73~n Cl~1l ~ h re'l"C'\'mt1$;~~l(~l)m(:a~t. tlc1 November 28, 2005 ~~,yJi!!m.ullJ1;~~J~~! Dennis Fillmore 934 Valley St. Enols, PA 17025 RE: Estate of Alberta Fillmore Dear Mr. Fillmore: In accordance with your request, I have appraised the personal property of Alberta Fillmore, Deceased. The property is located at 5401 Oxford Dr., Unit 23, Mechanicsburg, PA 17055. The values shown have been arrived at after a careful study of the property. I believe it to reflect a true measure of its market value as of November 11. 2005. Market value is defined as being the most reasonable or probable price in terms of money that real or personal property will bring in an open and competitive market under all conditions requisite to a fair sale, the buyer and seller each acting prudently and Imowledgeably. and assuming the price is not affected by undue stimulus. Taking into accounl all of the factors set forth in the pages thaI follow, it is the opinion of the undersigned thalthe fair markel value of the personal properly is Two Thousand Seven Hundred Dollars ($2,700.00.) Further, the value of the Condominium unit, as detailed in the attached real estate appraisal, is Seventy-One Thousand Two HI.mdred Dollars ($71,200.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify thai I have no financial inlerest in the property appraised, present or contemplated. Very truly yours, KM;/~~ Rohert A. Ensminger Form SCNLGL - 'WinTOTAL' appraisal software by a la mode. Inc. -1.aOO-ALAMOOE Estate of Alberta Fillmore Item_Description _ Value _ $ 200.00 $ _ 50.00 ~ _ 15.00 $ 20.00 $ 75.00 .$ _ 15.00 .$ . 20.00 $ _ 60.00 $ 200.00 $ 25.00 $ 45.00 $ 15.00 $ 45.00 $ 150.00 $_ 20.00 $ 30.00 $ 20.00 .$ 175.00 .$ 150.00 $ ;ZOO.OO $ 350.00 .$ 125.00 $ . 25.00 $ 15.00 $ 15.00 $ 30.00 .$ 50.00 $ 30.00 $ 30.00 $ 400.00 $ 60.00 .$ 20.00 $. 20.00 TOTAL 2,700.00 SonyT~initron TV ,=anasollic:Stere() . Panasonic VCR _. __ "_0' '. DVDJ)layer_. Entertainment center ., ..... ,- .., -,. Records/_ tapes, DVD's Lam_ps- pair. Drop leaf endtable R,eclining sofa. Reclining_~ocker Round table Folding table Gliding cbair Bookcase HUrTlmel figurine Contents of bookcase Pictu re Secretarydes~ __ _ __ ._ Hand painted plank bottom chair Din_iIl9_tab[e&4 chairs Corner.Cupboard Contents of comer cupboard Computer desk Bookshelf Bookshelf Sharp..mirco,^!aye_ ()ven [v1isc small.appliances Sharp vaclJum Misc. in kitchen Maple bedroom suite Lane cedar chest Lamps Linens Page 1 of 1 Form SCNLGL - 'WinTOTAL" appraisal software by a la mode. inc. -1.800.AlAMODE ROBERT ENSMINGER APPRAISERS PRESENTS APPRAISAL OF REAL PROPERTY LOCATED AY: 5401 Oxford Dr Record Book 147, Page 619 Mechanicsburg, PA 17055-5441 FOR: Estate of Alberta Fillmore c/o Dennis Fillmore, 934 Valley St., Enola, PA 17025 AS OF: 11/1112005 BY: Robert A. Ensminger Pennsylvania Certified Residential Appraiser Certificate Number Rl-Q00952-l ROBERT ENSMINGER APPRAISERS PHONE 717-652-4111 3557 ElMERTON AVENUE FAX 717-541-9444 HARRISBURG, PA 17109-1132 e-mail: threecomps@comcast.net form GA5 - 'WinTOTAL' appraisal software by a ia mode, inc, -1.800-ALAMOOE Pronertv Address 5401 Oxford Dr (;itv Mechanicsbum State PA Zio Code 17055-5441 Leoal Descrintion Record Book 147 Paoe 619 Countv Cumberland Unit No. 23 Assessor's Parcei No. 13-24-0791"{)03-U540123 Tax Vear 2005 R.E. Taxes ~ 0.00 Soecial Assessments S 0.00 Pro'ect NamelPhase No. Gates of Moreland Man Reference 25420 Census Tract 42041"{)11t.00-5 Borrower N/A Current Owner Estate of Alberta J. Fillmore Occunant r 1 Owner r IT enant c;(I Vacant Prooertv riohts aooraised R Fee Sim Ie r leasehold I Monthlv Home Owners' Association Un~ Char e ~ 60.00 Sales PrIce $ N/A Date of Sale N/A Descriotion and""i amount of loan charneslconcessions to be naid b" seller 0.00 lender/Client Estate of Alberta Fillmore Address clo Dennis Fillmore 934 Vallev SI. Enola PA 17025 Annraiser Robert A Ensminaer Address 3557 ElmertonAve, Harrisburo, PA, 17109-1132 location l:! Urban ~ Suburban D Rural ~r:gI~~~~rJ P~~t family hOUSi~~E Predominant p~fC~ominium hoUsiAaE condominium Buill up o Over75% ~ 25-75% o Under 25% occupancy $ (000) (yrs) occupancy $ (000) (yrs) Growth rate o Rapid ~Stable o Slaw k8J Owner ---.!.Q!L low ~ k8J Owner -2L Low -L Property values o Increasing k8J Stable o Declining o Tenant ~p;~IHjgh-In~ o Tenant 140_. Hjgo. ~ Demand/supply 0 Shortage ~ In balance R Over supply I ~ Vacant (0-5%) . predol11inantLL k8J Vacant (0-5%) -r:21PredominanLl._. :. Marketino time i'Xi Under 3 mos. 3-6 mos. Over 6 mos. Vacant 'over 5%\ 175 30 i n Vacant (over 5% 100 15 Present land use %: One Family ~, 2-4 Family ..L , Apartments .2.... , Condominium....1L , Commercial .2...., Industrial ~ , Vacant .2.... , Other - land use change: k8J Not likely o likely o In process to - Note: Race and the racial composition of the neighborhood are not appraisal factors. _ Neighborhood boundaries and characteristics: The neinhborhood boundaries are Simnson Ferrv Road to the north Weslev Drive to the east Route 15 to the south and Allendale Rd. to the wesl. Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amen~ies, employment stability, appeal to market, etc.): The subiect is loeated in lower Allen Townshio. There are manv lame emnlovers in the area and emnlovment stabilitv is verv aood as evidenced bv the below averane unemolovment rate. Access to maior emolovment centers and r""ional shonnina malls is arovided bv the Caoital Beltwav and the Interstate Hinhwav svstem. All amenities are available within a reasonable cammutinn distance. Market conditions in the subject neighborhood (including support for the above conciusions related to the trend at property values, demand/supply, and marketing time . . such as data on competitive properties for sale in the project and neighborhood, description of the prevalence of sales and financing concessions, etc.): Interest rates are risina slowlv from the lowest nnint in over 40 vears. This has a tendancv to increase sales which does create shortaaes in some markets and helns to Increase nrices as the affordabilltv index rises. The reaion tvoieallv does not exoerience the dislaeations of economic slowdown due orimarilv to the stabilizinn effects of the state and federal novernments which make un almost 25% of the reoional work force, however, an increase in interest rates and other market factors could strio awav recent orice oains. Overall proper1v values are Specific zoning classnication and descrtption A-O Anartment-Office Topography Basicallv level Zoning compliance k8J legal 1X10 Legal nonconfning (Grandfathered use) o lIiegal o No zoning Size Average for the area. Hi hest and best use as imnroved Present use Other use lemlainl Density 19 units / acre utilities Public Other Off-site Improvements Type Public Private View Averaoe for the area. Electricity k8J Street Asphalt k8J 0 Drainage Average far the area Gas 0 Curb/gutter Concrete k8J 0 Apparent easements Typical utilltv Water k8J Sidewalk None 0 0 FEMA Special Rood Hazard Area DYes ~ No San~ary sewer ~ Street lights None R R FEMA Zone C Map Date 9130/1977 Storm sewer Aliev None FEMA Man No. 421016B..{)1 (not orintedl Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): There are no apparent easements encroachments or other conditions which would have an adverse effect on the value. A title search which is bevond the scope of this appraisal, has not been conducted to discover anv adverse conditions associated with this nronenv. No. of Stories ~ Exterior Walls ~ If Project Completed: If Project incomplete: Subject Phase: No. of Elevator(s) ~ Roof Surtace ~ Total No. of Phases .L-. Total No. of Planned Phases_ Total No. of Units ~ Extsting/Proposed ~ TotaINo.ofParking~ Total No. of Units R-- Total No. of Planned Un~s _ Total No. of Units Completed~ n conversion, orig. use ~ Ratio (spaces/unils l.L..- Total No. of Units for Sale.!L..- Total No. of Units for Sale _ Total No. of Units for Sale ~ Date of Conversion ~ Type ~ Total No. of Unns Sold R-- Total No. of Un~s Sold ~ Total No. of Units Sold ~ Age (Yrs.) ~ Guest Partdng ~ Total No. of Un~s Rented ~ Totai No. of Units Rented _ Total No. 01 Units Rented .!J.!JL Effective Aoe IYrs.l 9 Data Source Public records Data Source Data Source Public Records Project Type: k8J Primary Residence o Second Home or Recreational o Row or Townhouse k8J Garden o Midrise o Highrise 0_ Condition of the project, quality of construction, unit mix, appeal to markeL etc.: Proiect an""ars to be in an overall aoad condition. - Are the heating and cooling for Ihe Individual units separateiy metered? k8J Ves o No If no, describe and comment on compatibility to other projects in market area and market acceptance: Common elements and recreational facilities: Parkinn area sidewalks Are the common elements compieted? k8J Yes 0 No Is the BuilderlDeveloper in control of the Home Owners' Association? 0 Ves k8J No Are any common elements leased to or b the Home Owners' Association?'Fl Ves 1'5<1 No Ii Ves attach addendum descrtblna rental terms and ontions. ROOMS Faver Uvina Dinino Kitchen Oen Familv Rm. Rec. Rm. Bedrooms # Baths Laundry Other Area Sa. Ft. Basement Levelt 1 Area 1 1 1 689 Level 2 Finished area above orade contains: 4 Rooms; 1 Bedroom s ; 1 Bathlsl; 689 Souare Feet of Gross Livino Area For Unit GENERAL DESCRIPTION HEATING HI.Pump KITCHEN EQUIP. AMENITIES CAR STORAGE INSULATION .. Roor No. 1 Type ~ Refrigerator k8J Rreplace(s) #_ 0 None 0 Roof _0 No. of Levels 1 Fuel ~ Range/Oven k8J Patio ~ Garage 0 Ceiiing _0 INTERIOR Materials/Condition Condition Avn. Disposal k8J Balcony - 0 No. of Cars Walls _0 Rooring CaroeVAveraoe COOLING HI.Pump Dishwasher k8J Deck 0 Open ~ Fioor _0 Walls Drvwall/Averane Central ~ Fan/Hood k8J Porch 0 No. 01 Cars 1 None _0 Bath Floor VinvUAveraae Other ~ Microwave c g Fence g Parking Space No. ~ Unknown k8J Bath Wainscot Fiberalass/Averane Condnlon Avn, Washer,"rver Storane Assinned/Owned Assia -n Condition of the unit, depreciation, repairs needed, quaiity of construction, remodeling/modernization, additional features (special energy efficient Items, etc.): There is no functional or economic obsolescence. The sub"ect is in averane condition and no renairs are renuired. The roof anDears to be in ood condition with no evidence of leaks on the interior. _ Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the sile, or in the immediate vicinity 01 the subject property: No adverse environmental conditions were noted on the date of insoeelion, however the aporaiser is not an expert in the environmental sciences. All concerns should be addressed bv a nronerlv nualified evnert. Freddie Mac Form 465 10-94 INDIVIDUAL CONDOMINIUM UNIT APPRAISAL REPORT fileNo 0000116 Page 1 ot 2 Robert Ensminger Appraisers Form PU2 - 'WinTOTAL' appraisal software by a la mode, inc. -1-BOO-ALAMODE Fannie Mae Form 1073 10-94 !f ''', ,~u. UUUUIIUI I <.I,," Tr....t INDIVIDUAL CONDOMINIUM UNIT APPRAISAL REPORT Unit Charge $ 60.00 per mo. X 12 = $ 720.00 per yr. Annual Assessment charge per year/square feet at gross living area = $ 1.04 Is the project subject 10 ground rent? OVes cgJ No Ii yes, $ per year. Utilities included in unit charge: I2:J None D Heat D Air Condliioning D Electricity o Gas o Water o Sewer Note any fees other than reguiar HOA charges, for use of facilities None - Compared to of her compelftive projects of similar quality and design, the subject unit charge appears: D High cgJ Typicai D Low To properly maintain the project and provide the services anticipated, the budget appears: I2:J Adequate D Inadequate D Unknown Management Group: i:8:I Home Owners' Association ODeveioper 0 Management Agent (Identify) Quality of management and its enforcement of Rules and Regulations based on general appearance of project appears: i:8:I Adequate D Inadequate Special or unusual characteristics in the Condominium Documents or other information known to fhe appraiser that would affect marketability (if none, so state) As of 1/1/2006 unit charne will increase to $70.00 ner month. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3 Address and 5401 Oxford Dr Unit 23 5401 Oxford Dr Unit 22 1075 Lancaster Blvd. Unit 5 1074 Lancaster Blvd Unit 13 Proiect Name Gates of Moreland Gates of Moreland Sunnuild Sunnuild Proxlmilv to Sublect "...',- II """ th"n .01 mile NW 0.4 miles SE 0.45 miles SE Sales Price $ N/A $ 71.159 .,.:! $ 73 000 .' .:0 '. .'1 $ 72 000 Price/Gross Liv. Area $ r/J $ 103.28 r/:JI/,...,'..../.... $ 102.24 1/01...... ...... " $ 100.84 rid . Data and/or Inspection MLS, STEB, Tax Assessor MLS, STEB, Tax Assessor MLS, GovernMax.com Verification Sources VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + 1- \ $ Mustmen DESCRIPTION + (-\ $ Adlustmen DESCRIPTION I + 1-\ $ Adlustment Sales or Financing .--C ";. Conventional Cash Cony - Cost Help -1,800 Concessions . 86 DOM 4DOM l1DOM Date of SalefTIme ....... :...........".... 5/17/2005 : 7/2812005 : 5/31/2005 : Location Averane Averane : Averane : Averaoe : Leasehold/Fee Simole Fee Simnfe Fee Simnle : Fee Simole Fee Simnle : HOA Mo. Assessment 60.00 60.00 : 102.00 +3000 101.00 +3 000 Common Elements Parking area Parking area Parking area Parking area and Rec. Facilities Pool Tennis court -500 Pool Tennis court -500 Proiect SizefTvoe Averane for area. Averane for area. Averane for area. Averane for area. Roar Location One Two One One View Averane for area Averane for area Averane Averaoe for area Desion and Aooeal 1 BR Condo 1 BR Condo 1 BR Condo 1 BR Condo Qualitv of Construction Br&Vin/Averaae Br&Vin/Averaoe : Br&Stucco/Avo : Br&Stucco/Avn : Aoe 9 9 : 19 : +1000 17 : +800 - Condition Averaoe Averaoe Averaoe : Averane . Above Grade Total Bdrms Baths Total Bdrms Baths : Total Bdrms Baths: Total Bdrms Baths: Room Count 4 : 1 1 4 : 1 : 1 4 : 1 1 : 4 : 1 : 1 : . Gross LivinQ Area 689 So. Ft 689 So. Ft : 0 714 So. Ft.: 0 714 So. Ft: 0 Basement & Rnished None None : None None : Rooms Below Grade : : Funelional Utilitv Averane Averane : Averaoe : Averane HeatinnlCoolinQ Heat Pumn Heat Pumn : Central heat : -2500 Central heat -2 500 Enerav Efficient ttems Thennonanes Thennooanes : Thennooanes Thennooanes : Car Storaae Off Street Parkinn Off Street Parkinn : Off Street Parkinq : Off Street Parkinn : Balcony, Patio, Patio Balcony Courtyard Courtyard Fireolacels), etc. None None Fireolace -1000 Firenlace -1000 : Net Adi. ftotal) ':.' . rl + rl : $ rl+ I.l : $ rl+ fS(1 : $ 2000 Adjusted Sales Price ~\c<.. . NotC'.. ,.'1(, I .'Net.,.............% Net2$~1 of Comoarable ~,;'o.' ''11.1 $ 71159. . Gnis~ 11.0~1 $ 73 000 . Gross.13.3% $ 70 000 Comments on Sales Comparison (including the subject property's compatibiiity to other condominium units in the neighborhood, etc.): All of the comnarable sales are one bedroom condominium units in the same nenerallocation as the sub'ect. Comoarable #1 is directlv above the subiect and is considered to be the best comnarable. The comnarables establish the ranoe of value for the sub'ect nrooertv. ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARAIILE NO.3 Date, Price and Data No sales last 3 Not available Not available Not available Source for prior sales years. within vear of aooraisal Tax assessor Analysis of any current agreement of sale, option, or listing of the subjecl property and analysis of any prior sales of sub~ct and camparables within one year of the date of appraisal: There are no known anreements of sale or listinns of the nrone"" at the oresent time. It is exoected that the sub'ect will be offered for sale in the near future. INDICATED VALUE BV SALES COMPARISON APPROACH $ 71200 INDICA TED VALUE BY INCOME APPROACH (n Applicable) Estimated Market Rent $ 575 /Mo. x Gross Rent Muitiplier ~ = $ 71875 INDICATED VALUE BY COST APPROACH (AUach Ii Applicable) "',. $ This appraisal is made i:8:I'as is' o subject to the repairs, atterations, inspections, or conditions iisted below o subject to completion per plans and specifications. Condition of Appraisal: This annraisal is made in as is condition. The attached addenda are a sionificant Dart of this reDort. Rnal Reconciliation: The market data analysis is the best overall method to achieve the market value of a condominium. The cost aoproach was 0 considered to be invalid due to the undivided interests in the common elements. Value is supported by the income approach. - The purpose 01 this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certification, contingent . and limiting conditions, and market value deflnmon that are stated in the aUached Freddie Mac Form 439jFannie Mae Form 1004B (Revised 6/93 ). I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OFTHE REAL PROPERTY THA TIS THE SUBJECT OFTHIS REPORT, AS OF 11/11/2005 (wHICHI~V;~NSP W~ECTIVEDATEOFTHISREPORT)TOBE$ 71,200 APPRAISE!: J ~ . ~ SUPERVISORY APPRAISER (ONLY IF REQUIREO): o Old o Did Not Sianalure "- /1'" Sionature Name Robert'A. Ensminner () Name Inspect Property Date Reoort Sianed 11/28/2005 Date Reaort Sioned State Certliication # RL-000952-L State PA State Certification # State Or State License # State Or State License # State Freddie Mac Form 465 10-94 Page2of2 Form PU2 - 'WinTOTAL' appraisal software by a la mode, inc. -t-800-ALAMODE Fannie Mae Form 1073 10-94 Supplemental Addendum Rle No. 0000116 Client Pronertv Address City Appraiser Estate of Alberta J. Fillmore 5401 Oxford Dr Mechanicsbum Robert A. Ensmincer County Cumberland State PA Zip Code 17055-5441 Every effort has been made to conform to FNMA & FHLMC guidelines, and in most cases, an even stricter interpretation of guidelines found common to most investors in the secondary market. Since every property can not be compared to "ideal" sales, the appraiser must choose sales from the market search which meet investor underwriting standards and guidelines established by the professional association of which the appraiser is affiliated. The appraisal has been completed without the benefit of a complete legal description. The size and shape of the lot have been determined from Information obtained from tax maps, available plot plans, multi-list services, developers plans, and/or surveys. Lot and block numbers are not commonly available in this area. A title search, which is beyond the scope of this appraisal, is generaliy necessary to determine lot and block numbers, plan book pages, adverse easements, encroachments, deed restrictions and/or special assessments. Without a full title search, the estimated value stated herein could be adversely affected, if at a later date any adverse conditions are discovered. The appraiser is not an expert in the environmental sciences. The appraiser is not aware of the existence of RADON GAS and/or RADON DAUGHTERS, LEAD BASE PAINTS, LEAD IN THE PLUMBING FIXTURES AND PIPES, ASBESTOS, UREA-FORMALDAHIDE FOAM INSULATION, SICK BUILDING SYNDROME, PETROLEUM LEAKAGE, AGRICULTURAL CHEMICALS, OR OTHER HAZARDOUS SUBSTANCES, and does not possess the knowledge or equipment necessary to test for such items. If testing by qualified technicians indicates unacceptable levels of any hazardous substance or condition, the appraised value may be adversely affected or voided. Digital photographs have been used in preparing this appraisal report. The photographs have not been retouched, air brushed or altered in in any form. Occasionally, it is necessary to enhance the photographs to compensate for lighting conditions. This usually occurs In bright sunlight that casts deep shadows. The actual photograph is not altered but is lightened to allow the reader of the report to see objects in the photographs more clearly. Digital maps are used in preparing appraisal reports. The mapping program automatically determines the location of the subject property and the comparables sales, determines the distance between the subject and the comparable sales and automatically places the distances in the appropriate place on the appraisal form. The actual placement of the subject and comparables may not be exact, but are close enough to allow the reader to find the properties, usually within one-tenth of a mile of the actual location. Digital floor plans are used in appraisal reports as necessary. Exterior dimensions are to scale and are based on actual field measurements. Interior details may not be complete and are not to scale. They are provided only to help the reader visualize the interior of the property and the general layout of the home. The program calculates the square footage of the home based on the exterior dimensions and places the results in the proper sections of the report. All calculations are detailed on floor plan pages. This report has been electronically prepared in compliance with USPAP guidelines and includes a secure digital signature along with adequate security measures in place to protect the data produced by the appraiser. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the attached definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser is to: (1.) perform a complete visual inspection of the accessable areas of the interior and exterior areas of the subject property, (2.) inspect the neighborhood, (3.) inspect each of the comparable sales at least from the street, (4.) research, verify and analyze data from reliable public and/or private sources, and (5.) report his or her conclusions in this appraisal report. INTENDED USE OF THIS REPORT: The intended use of this appraisal report is for the executor(s) of the estate to evaluate the property that Is the subject of this report and to report to any taxing authorities the conclusions of this report. INTENDED USER: The intended user(s) of this report is(are) the executor(s) of this estate. FOI111 TADD - "WinTDTAL' appraisal software by a la mode, inc. - 1-800-ALAMODE Subject Photo Page Client Pro ert Address C' A raiser Estate of Alberta J. Fillmore 5401 Oxford Dr Mechanicsbur Robert A. Ensmin er Co"n Cumberland State PA Zi Code 17055-5441 Subject Front 5401 Oxford Dr Unit 23 Sales prtce N/A Gross Living Area 669 T alai Rooms 4 Total Bedrooms 1 T etal Bathrooms f L~~on Avernge View Average for area Site Avernge for area. Quality Br&Vin/Avernge Age 9 Subject Rear Subject Street Form PIC3xS.sR - "WinTOTAL" appraisal software by a la mode, Inc. -1-600-ALAMOOE Subject Interior Photo Page Client Pro e Address Ci A raiser Estate of Alberta J. Fillmore 5401 Oxford Dr Mechanicsbur Robert A. Ensmin er Count Cumberland State PA Zi Code 17055-5441 Subject Interior 5401 Oxford Dr Unit 23 Sales Price N/A Gross Living Area 689 Total Rooms 4 Total Bedrooms 1 Total Bathrooms 1 Location Average View Average for area Site Average for area. auality Br&Vin/Average Age 9 Subject Interior Subject Interior Fonn PIC3x5.SI- 'WinTOT AL' appraisal software by a la mode, inc. - 1-8QQ-ALAMODE Subject Interior Photo Page Client Pro ert Address CII A raiser Estate of Alberta J. Fillmore 5401 Oxford Dr Mechanicsbur Robert A. Ensmin er Co"n Cumberland State PA Z; Code 17055-5441 Subject Interior 5401 Oxford Dr Unit 23 Sales prtce N/A Gross Living Area 689 T alai Rooms 4 T alai Bedrooms 1 T alai Bathrooms 1 ~c~on Avernge View Average for area Stte Average for area. Quality Br&Vin/Avernge Ago 9 Subject Interior Subject Interior Fonm PIC3xS.sI- 'WinTOTAL' appraisal software by a la mode, inc. -1-600-ALAMODE , .... .... ----.. - . - -.. - Building Sketch (Page - 1) Client Estate of Alberta J. Fillmore Prooertv Address 5401 Oxford Dr Citv Mechanicsbura County Cumberland State P A Zio Code 17055-5441 Annraiser Robert A. Ensminoer 3.5' 15.00' 13.50' wl-i ,_... .'......'.- Patio <0 18.50' Living Room b 0 Bedroom Dining Area U; b N 0 ai ~ CL Utility Kitchen ~ -g W.I.CL ::> Bath ~ 32.00' Skllcllb\lApAIllV'" Comments: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Net Size Net Totals Breakdown Subtotals GLlU Fi.rst Floor 689.00 689.00 Firs t Floor PIP Porch 90.00 90.00 13.50 x 25.00 337 . 50 OTH Storage 21.00 21.00 18.50 x 19.00 351.50 Net LIVABLE Area ( Rounded) 689 2 Items ( Rounded) 689 Fonn SKT.BldSkl- "'MnTOTAL' appraisal software by a la mode. inc. -1.BOO.ALAMODE Location Map Client Pro ert Address Git A raiser Estate of Alberta J. Fillmore 5401 Oxford Dr Mechanicsbur Robert A. Ensmin er Goun Cumbertand State P A Zi Code 17055-5441 "~ // /:' ,'1 // ~;~/:.~/; :_:--'::~: iI 'j ,'/ "'''.- - :=~~~i: %il. M_~~P~lnF ~ ".q~ 'If .",/'it,.,j~~..l';?01ff6" "81 'llnan-Rd I II .. · ..:r....<..~'..'~? . _.,'i~.'~,,:"..,".?.~, ,I"'......:.:.:.^.....,.."I,,~..~.'...,,'..,:,..;.'.',...';,~..',..,."._;;,..',-~~'~,:):,.,:.,',;.,..~. '!c,:':',, "-~;', ',., ',N ." Park I~' 'i I \J:\}\~\:' -~',:,' I,~ ,,"'" ." .~. . .:' ~; f /' i!iiZ;Llf';?!4r~111~1!.~i!i:L,~i-. .;.,l' .'f-:S. '. '':tfl1;' ci ,I .;j iJ'" '" /. i/ ii, iI' ~Fc;i~., /, ,1/ " iI ii',', J~(\"'F\'l.a.. .' "(, _.v . _ /{'-::~. ,\1 :' .l4,i,~:c""i,::\" ,/ '".;;.{~~):o:." 'rf,#o '" ',;,,!/, .~'li "'~fI1" " 'I",'" " , \v/ ',\ \\ , .-,- ,:/ ~).~~~~~F"'/ '\\;~...;,,,,,.- "."...,',..,. " "'.... 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Ir-"::~",,_.II/ r{\W:rw~-\r- ---=p~r\.;.'l'-\\S- . ',', \\"- -- --- -----':..':;;,.. "Z,.!' ".!6 c=_.o:',~~~g",t.' - -, ;==-~=" Gale 01 He.ven . . ".cm'Rd~P.'C'---.':\:~..\.d~ -~ ~.. 1,,,,,.Pl\: ~-,~::.~:.;~~::'~:':~:]rnomg I l~. i)) ./~ff~~~ ~im' I ., ~ ~~: I,' (~ 1:>~ Rossmoyne .,."; Industrial Par~-? .9-~ ..;;;. :,~ ::':-'''--\'' (' .<;j ~.fit0 "'''lt~ II ~ == I,t 0.. Form MAP.LOC - 'WinTOTAL' appraisal software by a la mode, inc, -l,BOO.ALAMOOE Client Estate of Alberta J. Fillmore Pro e Address 5401 Oxford Dr Cit Mechanicsbur A raiser Robert A. Ensmin er Rle No. 0000116 Count Cumberland State PA Zi Code 17055-5441 APPRAISAL AND REPORT IDENTIFICATION This appraisal conforms to!llle of the fOllowing definitions: [8J Complete Appraisal (The act or process of estimating value, or an opinion of value, performed without invoking the Oeparture Rule.) o Umited Appraisal (The act or process of estimating value, or an opinion of value, performed under and resumng from invoking the Departure Rule.) This report is!IDl: 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.) [8J Summary (A written report prepared under Standards Rule 2-2{b) of a Complete or Limited 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. restricted to the stated intended use by the specified client or Intended useL) Comments on Standards Rule 2-3 I certify that, to the best of my knowledge and belief . The statements of fact contained in this report are true and correct. . The reported analyses, opinions, and condusions -are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. . I have no present or prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. . I have no bias with respect to the property that is the subject of this report or the parties involved with this assignment. . My engagement in this assignment was not contingent upon developing or reporting predetermined results. . My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occumence of a subsequent event directly related to the intended use of this appraisal. . My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. . I have made a personal inspection ofthe property that is the subject of this report. . No one provided significant real property appraisal assistance to the person Signing this certification. To develo the 0 inion of value the a raiser erformed a com lete a raisal rocess as defined b the Uniform Standards of Professional A raisal Practice. This means that no de artures from Standard 1 were invoked. Standard 1 establishes the criteria for the develo ment of a real ro a raisal. PURPOSE OF THE APPRAISAL: The u ose of this a raisal is to estimate the fair market value of the sub' ect. rice ;;~~~~:bEe:A. E~1! I! ~#~ Date Signed: 11/28/2005 State Certification #: RL-000952-L or Stale License #: State: PA Expiration Date of Certification or License: 6/28/2007 SUPERVISORY APPRAISER (only If required): Signature: Name: Date Signed: State Certification #: or State License #: State: Expiration Date of Certification or License: o Did 0 Did Not Inspect Property Robert Ensminger Appraisers Form 105 - "WinTDTAL" appraisal software by a la mode, inc. -1-BOO-ALAMODE DEfiNITION OF MARKET VALUE: The most probable prtce which a property should brtng in a competitive and open marl<et under all conditions requisite to a fair sale, the buyer and seller, each acUng prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specnied date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well informed or well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in fhe open market, (4) payment is made in terms of cash in U.S. dollars or in terms of nnancial arrangements comparabie thereto; and (5) the price represents the normal considerafion for the property sold unaffected by special or creative nnancing or sales concessions' granted by anyone associated with the sale. . Adjustments to the comparables must be made for speciai or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by compartsons to financing terms offered by a third party instMonal lender that is not already involved In the property or transaction. Any adjustment shouid not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the marl(et's reaction to the financing or concessions based on the appraiser's judgement. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the following conditions: 1. The appraiser will not be responsible tor matters ot a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the ti1Ie is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of iI being under responsible ownership, 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in the appraisal report whether the subject site is located in an identified Special Rood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of Ihe property In question, unless specilic arrangemenls to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at Its highest and best use and the improvements at their contributory vaiue, These separate valuations 01 the land and improvements must not be used in conjunction wilh any other appraisal and are invalid il they are so used. 6. The appraiser has noted in Ihe appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc,) observed durtng the inspecUon of the subject property or that he or she became aware of durtng the normal research involved in pertorming the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent condilions of the property or adverse environmental condilions (including the presence of hazardous wastes, toxic substances, etc.) that wouid make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such cond~lons that do exist or for any engineertng or testing that might be required to discover whether such condllions exist. Because the appraiser is not an expert In Ihe field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property, 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes fhem to be true and correct. The appraiser does not assume responsibility for the accuracy of such ~ems that were fumished by other parties. 8. The appraiser will not disclose Ihe contents of the appraisal report except as provided for in the Unllorm Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subjecl to saUsfactory completion, repairs, or alleralions on the assumption that completion of the improvements will be pertormed in a worl(manlil<e manner. 10. The appraiser must proVide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and reterences to any protessional appraisal organizations or the firm with which Ihe appraiser is associated) to anyone other than Ihe borrowe~ the mortgagee or ~s successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the Un~ed States or any state or the Distrtct of Columbia; except that the lender/client may distribute the property description secUon of the report only to data collecfion or reporting service(s) without having to obtain the. appraiser's prtor written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 01 2 Fannie Mae Fonm 10048 6-93 Robert Ensminger Appraisers Form ACR - 'WinTOTAt." appraisal software by a la mode, inc. -1-800-ALAMOOE APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subiect market area and have selected a minimum of lhree recent sales 01 properties most similar and proximate to the subject property for consideration in the sales comparison anaiysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to, or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of the comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subiect property, I have made a positive adjustment to increase the adjusted sales price of lhe comparable. 2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in the appraisal reporl. I have not knowingly withheld any significant Information from the appraisal report and I believe, to the best of my knowledge, that all statements and Information in the appraisal report are true and correct. 3. I stated In the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this fonn. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. 1 did not base, either partially or completely, my analysis and/or the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of ellher the prospective owners or occupants of the subject property or 01 the present owners or occupants of the properties in the vicinJly of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for perlorming this appraisal is contingent on the appraised value ollhe property. 6. I was not required to report a predetermined value or direction in vaiue that favors the cause of the client or any related party, the amount of the value estimate, lhe attainment of a specific resuit, or the occurrence of a subsequent event in order to receive my compensation and/or employment tor p~rlorming tne appraisal. I did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan. 7. I perlonned this appraisal in conformity wllh the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board ot The Appraisal Foundation and that were in place as of the efiective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent wnh the marketing time noted In the neighborhood section of this report, unless I have otherwise stated in the reconciliation section. B. I have personally inspected the inlerior and exterior areas of the subject property and the exterior of ail properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions In the subject improvements, on the subiect site, or on any site within the immediate vicinJly of the subject property of which I am aware and have made adjustments for these adverse condllions in my analysis of the property value to the extent that i had market evidence to support them. I have also commented about the effect ot the adverse conditions on the marketability of the subject property. 9. I personaily prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. Ii I relied on significant professionai assistance from any individual or individuals in the perlormance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks perlormed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perlorm the tasks. I have not authorized anyone to make a change to any lIem in the report; therefore, if an unauthorized change is made to .the appraisal report, I will take no responsibility for II. SUPERVISORY APPRAISER'S CERTIFICATION: Ii a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of Ihe appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full responsibility tor the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 5401 Oxford Dr, Mechanicsburg, PA 17055-5441 APPRAISER" ~~~~~ur~ObPd:mi!~~ Date Signed: 11/28/2005 State Certification #: RL-000952-L or State License #: State: PA Expiration Date of Certilicatlon or License: 6/28/2007 SUPERVISORY APPRAISER (only If reqUired): Signature: Name: Date Signed: State Certification #: or State License #: State: Expiration Date of Certification or License: DDid o Did Notlnspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Fonn 10048 6-93 Form ACR - 'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Tax Parcel No. 13-24-791-2-U5401~23 THIS INDENTURE, MADE THE J lP+\- day of J CtnLA.O-('~ (2006) , two thousand six BETWEEN DENNIS G. FILLMORE, Administrator C.T.A. of the Last Will and Testament of ALBERTA J. FILLMORE, late of Lower Allen Township, Cum- berland County, Pennsylvania, and DENNIS G. FILLMORE, Individually, of Enola, Cumberland County, Pennsylvania, parties of the first part, and DENNIS G. FILLMORE, single person, of Enola, Cumberland County, Pennsylvania, party of the second part: WHEREAS, the said Alberta J. Fillmore by her Last Will and Testament, duly proved and recorded in the Cumberland County Register of Wills Office, Pennsylvania, in Docket Book 21-05- 0943, Letters of Administration C.T.A. being issued on October 25, 2005, provided, in pertinent part, as follows: FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insur- ance policies thereon, to my son, DENNIS G. FILLMORE... SECOND: In addition to all powers granted to them by law and by other provisions of this will, I give the fiduciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it.... FIFTH: I nominate and appoint JANE A. BOWMAN, of Pigsah Road, Shermansdale, Pennsylvania, as Executrix of this, my Last will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said JANE A. BOWMAN, I nomi- nate and appoint ELWOOD BOWMAN, husband of JANE A. BOWMAN, of Pigsah Road, Shermansdale, pennsylvania, Executor of this, Last Will and Testament. . . . The said JANE A. BOWMAN and ELWOOD BOWMAN re- nounced their rights to administer the Estate and, further, respectfully requested that Letters be issued to DENNIS G. FILLMORE. Said Renunciation, being dated October 20, 2005 was recorded in the Office of the Register of Wills on October 25, 2005 and is a part of the records of the proceedings of the Estate of Alberta J. Fillmore, Docket Book 21-05-0943. NOW THIS INDENTURE WITNESSETH, that the said parties of the first part, by virtue of the power and authority aforesaid, in said Will contained, and in consideration of the sum of One Dollar ($1.00) to him paid by the said party of the second part, at and before the ensealing and delivery of these presents, the receipt whereof is hereby acknowledged, has granted, bargained, sold and conveyed, and does hereby grant, bargain, sell and convey to the said parties of the second part, his heirs and assigns forever: ALL THAT CERTAIN condominium unit situated in Village of Moreland IV, A Condominium (the "Condominium"), Lower Allen Township, Cumberland County, Pennsylvania, being designated as unit no. 5401-23 in the Declaration of the Condominium, dated September 14, 1995, recorded September 22, 1995, in Cumberland County Miscellaneous Book 504, Page 636, and the Declaration plans of the Condominium dated April 7, 1995, recorded September 22, 1995, in Cumberland County plan Book 70, Page 133, and the First 2 Amendment to Declaration of Condominium, dated October 3, 1996, recorded October 3, 1996 in Cumberland County Miscellaneous Book 531, Page 714 and the Plan dated September 26, 1996, and recorded October 3, 1996, in Plan Book 73, Page 33, under the provisions of the Uniform Condominium Act of the Commonwealth of Pennsylva- nia, as amended from time (Act of July 2, 1980, P.L. 286, No. 82) . BEING the same premises which the Village of Moreland, Inc., a pennsylvania corporation, by Deed dated October IS, 1996 and recorded October 16, 1996 in the Cumberland County Recorder of Deeds Office in Deed Book 147, Page 619, granted and conveyed unto Alberta J. Fillmore, single individual. The said Alberta J. Fillmore died October 13, 2005. TOGETHER with all and singular the rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging or in anywise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said Samuel M. Simmons, Jr. at and immediately before the time of his decease, in law or equity or otherwise howsoever, of, in, to or out of the same: TO HAVE AND TO HOLD the said granted premises to the said party of the second part, his heirs and assigns forever. AND the said parties of the first part, do covenant, promise, grant and agree, to and with the said party of the second part, his heirs and assigns, by these presents, that the said parties of the first part, have not done, committed, or knowingly or willingly suffered to be done, any act, matter or thing what- soever, whereby the premises aforesaid, or any part thereof, is, are, shall or may be charged or encumbered, in title, charge or estate, or otherwise howsoever. 3 IN WITNESS WHEREOF, the said parties of the first part have hereunto set their hands and seals the day and year above writ- ten. Signed, Sealed and Delivered in the Presence of /:2~/;l~ Dennis G. Fillmore, Administrator C.T.A. of the of Al erta J. Fillmo ;? (SEAL) t}JPrt/o Estate (SEAL) Individually COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the 2~k day of J QnL\.Or'-1 , 2006, before me, the undersigned officer, personally appeared DENNIS G. FILLMORE, individually and as the Administrator C.T.A. of the Estate of Alberta J. Fillmore, known to me (or satisfactorily proven) to be the person described in the foregoing instrument, and acknowl- edged that he executed the same in the capacity therein stated and for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~()y) n LP c/ LJ~O;rvv0 Notary Public My Commission Expires: (SE.hL) COMMONWEAlTll OF PENNSYlVANIA NOTARIAL SEAl BONNIE l. WIUlAMS. NOTARY PURUe S1lIREMANSTOWN BORO., CUMBERLAND co. MY COMMISSION EXPIRES APRil 18 2009 4 CERTIFICATE OF RESIDENCE I do hereby certify that the precise residence and complete post office address of the within named grantee is 934 Valley Street, Enola, PA 17025. ~~ , 2006 PLEASE RETURN TO: James D. Bogar, Esquire One West Main Street Shiremanstown, PA 17011 5 Rev-1503 EX+ (6-98) *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Fillmore, Alberta J. FILE NUMBER 21-05-0943 ESTATE OF All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM CUSIP VALUE AT DATE NUMBER NUMBER DESCRIPTION UNIT VALUE OF DEATH 1 23 shares of Met-Life 47.11 1.083.53 2 3,684 shares of PPL - Stock Account No. 3097164201 29.92 110.225.28 3 37 shares of Prudential Financial - Stock 63.27 2.340.99 4 United States Savings Bonds - Series EE (15 bonds), 31.917.20 Series E (4 bonds), value as listed on attached Savings Bond Calculator TOTAL (Also enter on Line 2, Recapitulation) 145.567.00 (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 B (Rev. 6-98) -- 5 r. k 1 ~ ~ ~ S. .:0 11 I.;l ~ o ~ ~ g 11 o 9,,~~g~~g ~ ~~.a ~~:l ~ 0.(0 '_~~.5 <&.?-~~a?; cr 'e. 01 ...:: (O3@ ...::-0.0. U'l!:!..e!.QI(O.... %%o.g~$ OlllQl-oQltP oQlga~N 3 a iii ~q~: g III _ 0. III L' g a ~ (0. ,- ~~~~~~ Q1-~"'::~* :;)?",,_o(O o.~N~f;'i 'e0.9~9!-Q1 g..e!. ~. ~ ~ ~ <;p.0.~'Z0.?' .....~d(Ong gQlmo~3 ~ ~(O- .., QI ? ? 3 ",,0 III "0 .., <' 01 Q "0 g. Q ~~ ~(O on 3g: ~5 n\D ~~ ~ 01 CT ~ (0 Vi ? ~ ? (0 n ~ QI ~ ::z 5 0. o ~. "- (0 o .... 2' e- .., co -0 .., ~ ~ \D ~ Z o cr. n (l) VI ..... t:3 o t:3 o o 0--. .....-l ~ c:::. (0 (/\ ("1" o ""'\ ~ - 0> (""'t" -' o ~ (/\ '0 ~ VI 0- ~ If\'):>OoOQ -g.~~~~ 0 ~CvivivilJ'l -g,~<b:I:5 C ~. g. ~ iO 1.0 ~gC :>-0 3 ~ :1. ~ g 1'\ Ol ~ o ~ ~ ~O - VI 001 g -rt' ~(9 -t ~-t - l/"l tv (9 ~ oJ) - (1) ot: ." (i U'\(9 -t ~ ,. - ~ 0 (9 Ol ?- b ~ 0 ~ "0 (I' (9 ~ -t ~ IV :; 0 0 ~ Ion ,...... n 0 ~3 03 o 0 5~ ~e:~e:&5 ~~.~S'c~ g.~1II~3~ (O?::r~(l)-\ ~~'illl~~ ~-\?~"-O III ::r~Z.(l) -0 c(O~nCTIII Oi U'l ~ ::r W. -' ~~co3?S III r:; '-\.e!. 01 "0 ~-g.::T::T8:f; III......(OQI~CO -oc"'''-.....- :=:~~(O(OO 1ii3Coo..e!. <;!!. (0 lld~ g vi ~~"O~Q1~ co-n~'aR.o g.~~.~g?, CO~III~~O 0.-.5...,....01 ~~""Z.~~ '" 0111I01 III go.III ?b 53c'~"'::~ ~ 'A c 11I- ?~co:l.gQl Q1~o..Qn? cr'Zo-III""o. 0(0..,-.11I0 .c:::...-t\ ? -g. <>> ~Q1!8~;;:""'.. ~:::,....U)U\ olil'::rQl "" co? o 0. "" - o .., ~ tv U'\ ~ ~ 0 0 ~ .;. U'l .;.~ -.1 :> . ...J Ol ~ ~ ~ (j\' ~ (1) . IV ~ ~ ~ U'l .;.-...1 ~ ~ t:'. '(;' S' ~ Tfl 6 ~ ~ o '0 -- . MetLife Stock Account Information System Page 1 of 1 Perform another Search Results for Social Security Number Ixx-xxx-7784" as of October 13. 2005 Yes Shares 23 Investor 10 806716137236 Policy xxxxx6703 SSN Certified? Number of Certified Shares. . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 Number of Uncertified Shares. . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 Total Shares. . . . . . . . . . . . . . . . . . . . . . . . . . .. 23 https://www.nefapps.nefn.comJDemutShares/default.cfin 1/20/2006 PPL Corporation Two North Ninth Street Allentown, PA 18101-1179 hlto://www.oolweb.com/ \ I I '\1,' ',\..'/,' . ..... # ' . ..' ppl.~~~: , TO Investor Services , Toll Free Number 600-345-3085 Date December 19, 2005 Re: PPL Stock Account Type of Stock: PPL Corporation Common Stock CUSIP: 69351T-10-6 Account Number: 3097164201 Social Security Number: 193-12-7784 Account Registration: Alberta J. Fillmore Date of Death: October 13, 2005 Number of Shares Currently Held: 1,842 1,842 In Certificate Form In Direct Registration In Dividend Reinvestment Plan TOTAL SHARES 3,684 ' Number of Shares Held as of Date of Death: 3,684 In Certificate Form In Direct Registration In Dividend Reinvestment Plan TOTAL SHARES 1,842 1,842 $29.92 Closing market price of Common Stock on New York Stock Exchange on date of death or last business day prior to date of death. Other Comments: 1,842 shares issued 2/14/97 1,842 shares issued 8/24/05 ( 2 for 1 common stock split) PPL Corporation INVE~TOR S~L- C rt0tLUJ a.. I Cynthia A. Buchman Sr. Investor Services Representative Prudential Financial Transaction Statement 0001385266 ALBERTA J FILLMORE 5401 OXFORD DR MECHANICSBURG PA 17055 NUMBER OF SHARES CREDITED 37,0000 TRANSFER AGENT ACCOUNT NUMBEIi 98480228 /11111/111/1111111111111111/ CUSIP NUMBER 744320 102 010098480228 PUl/PASSWORD. PLEASE KEEP CONFIDENTIAL 1951 4619 January 2002 'Ve're pleased to welcome you as a new stockholder of Prudential Financial, Inc. On December 18, 2001, Prudential completed its conversion fi'om a mutual company to a stock company, As pmi of our conversion, we are issuing stock to eligible owners of the company, This includes anyone who owned an eligible policy or annuity conh'act as of December 15, 2000, You have received the number of shares listed above. Compensation for all of your policies eligible for stock is induded in this statement. This does not affect your insurance policy or annuity in any way. Stock ownership is a benefit of holding an eligible policy or contract. It does not replace your policy or contract, or change your benefits, cash values, eligibility for policy dividends or guarantees, You do not have to give anything up to receive stock. '" '" co to to '" ..: ~ How your allotment of shares was determined. Company actuaries and extel11al advisors developed a plan for dividing the value of Prudential among its owners. Factors such as the type oflife, annuity or health policy or contract you owned, the face value, and how long you owned it determined hO\v many shares you received. Your shares are registered on the books of Prudential Financial, Inc. Prudential has engaged EquiServe Tmst Company, N.A., a provider of shareholder services, to hold your shares at no cost to you. A stock certificate is not required to continue holding ym.rr shares in book-entIy form. The enclosed brochme explains how to hold shares, transfer or sell shares, or obtain a stock certificate, through EquiServe. Note: If you would like EquiServe to continue holding yom shares at no cost, no action is required. . ..: g N o A commission-free sales and purchases program will be available for certain shareholders in the future. To patiicipate, you must own 99 shares or fewer and hold your shares in book~entry fonn as they are now. See back for more infonnation. 'Vhat YOU should do now. 1) Ke~p this statement for your records. 2) Read the enclosed brochtrre for information on how you can hold, transfer or sell yom shat-es through EquiServe's Sales Facility, or obtain a stock certificate. SEE BACK FOR ADDITIONAL INFORMATION. Quest~ons? Call 1-800-305-9404 weekdays from 8:00 a,m. to 7:00 p,m, (ET). For hearing impaired, call 1-800-619-2837, Or visit prudential.equiserve.com . l - , 1 1 , :~ l\U l..z::: ',... ~"t ~g ,<.) ',Q 1111111111111\ -0 )& U '" .- ~-8i e-~~ c>>R~ ,5/.5~ .,,~~ c = .~ ;0 6 ~ .,,>i I~ IZ~ S 00102795488 11-31 ~ ~ li c ~ '" .q- l; ..... M! ~o% ~-jS' ~~~ a.. r;t:)'- !'J === I.()! ~ :''0 g:O\ea ..... M .8 - ttlOg~ :E: .- c ~ ::;) ....... 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"\1- 00 ~ ~~ .~ ~~. .-.- ::>....:l ~. ~~ ..~ g-.... ~<C :::0 t-< . ~~ ....tJ:l ~c:Q ~~ <t z: o. fi~ :E:~ \ll.!co o~z :E:_O Cd .~ = ~ := 1-4 ~ ~ \ ~ N .~ ~ I :r~ ~ ..... ~~ \ ..... v:J- 0 f t'!. ~ e ~ .s-~ 8 MQJ.q- . \ .c <';l ~ _0..... ~. ..vot:: '. QJ r;t:) .u Ql1"O z.....e ~p. ",. Il) ~ - '" Il) :> s:~~ 0';;> ._~ .....,t 1;; o'(il QJ .......... ::s~;> #iiit# cd '"' ""uO ~ ~ , c______------- ---------------------------.------ ------------- .. )f ~ ~ ~"J.'. ...... ~ \ \,) ........ ~ ~ \'" ,~ ~ ~ 0r) ~ o '", - ~avmgs .tiond Calculator Page 1 of 2 Value As Of 10/2005 Bond Info Series Denomination Serial Number Issue Date E Bonds $ 1,000 Results # Bonds Total Price Total Interest Total Value YTD Interest 19 $9,000.00 $22,917.20 $31,917.20 $838.00 Issue Interest Next Final Serial Number Issue Date Series Denom Price Interest Value Rate Accrual Maturity Note M14577932EE 04/1986 EE $1,000 $500.00 $1,021.60 $1,521.60 4.00% 0412006 0412016 IO~1l M14577931EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 04/2016 10,'i" M14577930EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 0412016 10;e11 M14577929EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 04/2016 110,ell M14577928EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 04/2016 10:~ll M14577927EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 0412016 I!O,le.11 M14577926EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 04/2016 l'Olel,\ M14577925EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 04/2006 0412016 10"etl M14577924EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 04/2016 II0eII M14577923EE 04/1986 EE 1,000 500.00 1,021.60 1,521.60 4.00% 0412006 0412016 10'~tj M25773355EE 10/1987 EE 1,000 500.00 789.20 1,289.20 4.00% 0412006 1012017 IOil1 M25773354EE 10/1987 EE 1,000 500.00 789.20 1,289.20 4.00% 0412006 10/2017 I Dietl M25773353EE 10/1987 EE 1,000 500.00 789.20 1,289.20 4.00% 0412006 1012017 10'i:!"1 M25773352EE 10/1987 EE 1,000 500.00 789.20 1,289.20 4.00% 0412006 1012017 10ell M25773351EE 10/1987 EE 1,000 500.00 789.20 1,289.20 4.00% 04/2006 1012017 10elll D100234904E 12/1972 E 500 375.00 2,191.60 2,566.60 1212002 MA 10 ell D 100234905E 12/1972 E 500 375.00 2,191.60 2,566.60 1212002 MA 10 ell D95218129E 11/1972 E 500 375.00 2,186.00 2,561.00 1112002 MA 10ell D95218130E 11/1972 E 500 375.00 2,186.00 2,561.00 1112002 MA IDell lViewlOI\ Viewing Bonds 1-19 Le end Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. http://wwws. publicdebt. treas. gOY /B C/SB CPrice 12/1512005 ~avmgs tlond Calculator Page 2 of L (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator o /"i "j Submit Survey ] I Reset] http://wwws. publicdebt. treas.gov IB C/SBCPrice 12/15/2005 SERIES E II I II " :.. I _- \X .- ~ . I - . - . II. - . - ~~lmli~~mm.~@~~~ FIVE YEARS AND TEN MONTHS FROM THE ISSUE DATE HEREOF WILL PAY ~!t1l!Qt:m~~~~~~~ Mr. Gordon J. Fillmore 11 Sharon Road Enola, Pennsylvania or- Mrs. Alberta J. Fillmore TMIS IOIlOlSIS$UUIUNO[llIA.UTHOIlITYor JIG'TO '''IE TlIU"5 "'"0 CONDITIONS S''''UO 5CI".[0.....00...,[0. "'"0 ()[LlVtI!IO.V...... 'TREASUJn" DtPARTM[Hf WAs",rHGTOH "TV ,ONO ACT. AS ..."tMOIO, AM01S su.~ or. IT ~u. II VALlO ONLY I' DilLY 1114 OLLOWlNG IIIEC['" Of PAYMENT 111[1t[101l. !1:!:!..~ ';1' ." '( I :J W " :~. ',,- '1_-' :01 :.. :~. .,. :.. ", :.. November 1972 -(MONTHI::::: _-...-(-YiAR)-- lAijPHJN DEPOSIT, T~UST COMPANV '- J I SSVING AGENT'\; \ Nqv olT'if t972 ) '.., ",," ilW. f'8iJi "Cfi'lCt ~ I!:&. 095 218130 E ". - ... - - , . . II III \I :.. I _~ .' ~"...,....,-'.....~m. _.G:iWiii~.. ..-o.IIS'lI--.:III'Q,".gll'g.~oe<t.~.Oft.'.MI<IlO~WO-G~WMlDWO.I/II'Q'6""Q_O ~mmRQ)~~Q>>~ FIVE YEARS AND TEN MONTHS FROM THE ISSUE DATE HEREOF WILL. PAY ~~~q~~~~ Mr. Gordon J. Fillmore 11 Sharon Road Enola, Pennsylvania or- Mrs. Alberta J. Fillmore TH'S SO"D IS .SSUtO UNatlt AUTHOIIIITY 0' T Jlt' '0 'Hl nil"! ."0 (;01101'10'" nAnD selllSlD A"O DAT(.O. A"ggnrvlJtlOSY.... TfI:[ASUrt'( O[PAJllM[NT WASHINGTON IIIN SOND Aef. AS .....,DlCl[Cl,IJtOlSsua. 1:0", ., W1U. al v...LlO ON~Y I,. DU~V lH- OL~OWUIG IIIl:tll"O" 'A'l"Mt8T TN[lIItrolll. !1:!.1"M~ , ." '(' :J W " :~. ',,'1_-' :01 :.. l~, .,. :.. ", :.. November 1972 IA~~W if~sWAR-I-- nus( COMPANY', I ., I ' I ISSUING AGENT'S \ Ndy t~JJ1~ ,: , " W. ft-iu' 0, ~l~t _~lSauRt;-"A: II . II " :.. I \I: _- _-, _- : I ...... December 1972 -'~~J.\%ri b:EPSS,f - I~fj~r CI)A'n'~iV /" -.,;.,; Vl/:s /1..'11.\ ,. ' OEEU1NG SGJ~;a7 ..) \- DAT.ING ST,/l$,I..,J -' , I , ' WM., f;:. ,i.. !.;:_;..o-;]'/I !,JMfflci8GFi!;,,~ - i;.~ TMIS SO"O IS ,SIUUl UNOl" ""'HOIIIITY OF T .OND ACT, AS AWDlDID. 1."0 IS SUS. ~SERIES E ::;:i~~~~g~:,:~~;'~~::'~~:~ .,:;;1;:;;:;; 0 1 00 2 34 90 5 E --- ~l~=f~~K~=~=~:~~;:I.~~~:!3::S3;2~~~=:~_"!_:~.~~=~=r~{~ . . t1H~W"!J.J!!Q)~Qlf~ml\ ....T THE ORIGINAL MATURITY HEREOF WIL.t. PAY ~~~~y~~~ MrS. Alberta Fillmore 11 Sharon Road Enols, Pa. 17025 or Mr. Gordon Fillmore - - , I I i .1-1>;q;-_~i>.M<"l_OM_"""__ . ,'~~~~..~~,; .Af>fr:~rl1G~19OO ......-f. - --.-- .:,~:I~-.. _' '.,' -"~"'T_;-N'~ ~:T~~~' -~ _ /:~?";'_'_ "cAMP HILL BRANCc{ . '" . C!\JI.1P HJ!.L; FA.' ',3~~~~_/ 1:0000900071:07 ,~---_...- . ----~-~ ' .i-"""lu'!j./I!u"iF"ult'Y o 0 .... 5 7 7 9 2 j III MILf5ll923EE' '. . '"~"'" -,.,. : ' '., .... ''..L?- "-' --~'-',-"':-- ~-~~~._-~~:__.~ ,~;"""I,,r!l..rllu'ii~OI"TY . . 0 0 * L. 5 ? ? g 2 b II- . .' '''<7.''''-- ........-..."""~ __._ ...._"." . . II \I :..,. _- , \I: _ _-, .. _-: I - ..- .,..,. ~ '~. (>;.. . . ';~~~~~~~I~_;.".' ',',' ',' _'C._ , __ATTH~_htATiJRITYHEREOF_WI~I'AY' "'..:' _ ;.:' ,', ' ~!~l~lil~~!m>~~Jl~' )E......:."... ..: : .~~. . :\"'~/.rv.rl.. h....u/l . . : 00~~S??112? J. Fillm9~ie We r t z V i).:l..~l?.O ad Pa .';c:,'170is' , .:_~'-~-_..-..' .. . - '-. ----', '-:",":""~~'-'" 1:00001100071:0 ? . '61::..- ~.. /:!.."';:...y.rlh. '''.uu.y o 0 * ~ 5 ? ? 11 2 11118 ~... . ,,~.y.y,~,~, .....~v~""',.......~.............................LII~..OUDTI/'iVIIO'.i Rev-1508 EX+ (6-98) . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fillmore, Alberta J. FILE NUMBER 21-05-0943 Include the proceeds of litigation and the date the proceeds were received by the estate. All property Jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Commerce Bank - Checking Account No. 513225961, date of death balance 2,359.12 $2,359.13, accrued interest $.01 2 Commerce Bank - Checking Account No. 536571995, date of death balance 3,524.94 $3,525.65, accrued interest $.71 3 Fulton Bank - Certificate of Deposit No. 328-0227102, date of death balance 5.067.57 $5,000.00, accrued interest $67,57 4 Omega Bank - Certificate of Deposit No. 173-0047238, date of death balance 51,586.14 $51,454.82, accrued interest $131.32 5 PSECU - Regular Shares (SOl) date of death balance $37.88; accrued dividend $0.01 37.89 6 PSECU - Money Market (S07) date of death balance $3,463.89; accrued dividend 3.466.94 $3.05 7 PSECU - Certificate of Deposit (551) date of death balance $18,739.05; accrued 18.738.05 dividend $16.76 8 The Patriot-News - Refund 41.90 9 UB Mutual - Automobile Insurance Refund 401.00 10 2004 Buick Century - Serial No. 2G4WS52J941231203 10,000.00 11 Personal Property - Value as listed on attached appraisal 2.700.00 TOTAL (Also enter on Line 5, Recapitulation) 97.923.55 (If more space is needed, additional pages of the same size) Copyright (e) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule E (Rev. 6-98) Commerce "Bank~ November 15, 2005 James D Bogar Jennifer B Hipp Attorneys At Law 1 W Main St Shiremanstown, PA 17011-6371 RE: Estate of: Alberta J Fillmore Social Security #: 193-12-7784 Date of Death: October 13, 2005 Dear Sirs: In reference to the letter regarding the above mentioned Estate, we would like to inform you of the information that we have researched and found. Type: Checking Account #: 513225961 Date Opened: 12/1/00 Date Closed: 10/28/05 Primary Owner: Alberta J Fillmore Date of Death Balance: $2,359.13 Accrued Interest: $.01 Principal Balance: $2,359.12 Type: Checking Account #: 536571995 Date Opened: 10/30/03 Date Closed: 10/28/05 Primary Owner: Alberta J Fillmore Date of Death Balance: $3,525.65 Accrued Interest: $.71 Principal Balance: $3,524.94 Commerce Bank / Harrisburg, N.A. P.O. Box 8599 100 Senate Avenue Camp Hill, Pennsylvania 17001-8599 Commerce "Bank~ If there are any questions or additional information that is needed, please feel free to contact me at (717) 795-7118 ext. 3151. Sincerely, ~~s'M~ Senior erF Specialist Commerce Bank / Harrisburg, N.A. P.O. Box 8599 100 Senate Avenue Camp Hill, Pennsylvania 17001-8599 Fulton Bank LISTENING. November 3, 2005 James D. Bogar One West Main Street Shiremanstown, Pennsylvania 17011 Dear Mr. Bogar: RE: Alberta J. Fillmore, deceased October 13, 2005 In response to your recent inquiry concerning the accounts maintained in the name of the decedent, please be advised that the following accounts were open at the date of death: CD # 328-0227102, open 6/10/2005, matures 6/10/2007, balance $5,000.00 and accrued interest $67.57; paying 3.92%, in her name only. If you should have any further questions, please do not hesitate to contact me. Very truly yours, ~~"-~-~ Karen D. Hillegas Credit Inquiry Processor t;UN FI DE1\l-r~Al j~ in~--~- ;~ F.. ~ . ~ H~,'-I fi-mVtnf i~J it,h n-:!1:/led @s .....l't.. ",' answer to V'6?ur ifVJ'I~f"'" = rI' f~ mllL'&f fjf bus,mess (: . ...,.....' J en IS r:r VC' r.- . respoiisib~fh.' ic: ..'rsum' =j"~ t'.v, J ;ur cQnlic,2ntial U' . ") .J 01,) . J ti" iJ" h'~ h !. IIDlr1ion herp!r, f.;"Dre ,./. J ! Hl. u8nr( or c:ny of lis' J '"~ SC'e"IS"'''~lr~~' I -." '- . .)'J.).c';'!?O Cf'='na~' ~/., ~, (. 1(j"'~cr~lf[Po!rl POBox 4887 Lancaster, PA 17604 fultonbank.com 1-800-FULTON-4 @ OMEGA BANK Membe,FDIC 11/03/2005 JAMES 0 BOGAR ONE WEST MAIN STREET SHIREMANSTOWN PA 17011 Dear Mr. Bogar, This letter is in regard to the accounts that Alberta J. Fillmore held at our financial institution. Listed below is the information that you requested. Account Type: Account Number: Ownership: Date Opened: Balance as of 000 Accrued Interest: Certificate of Deposit 173-0047238 Individual 11/16/2004 $51,454.82 $131.32 * See Note Below If I can offer any further assistance, please contact me at your convenience. *Note: Accrued interest is not included in Date of Death balance. Sincerely, ~~ Felicia Shultz Deposit Services Representative Telephone 1-800-494-1810 ext 2061 Fax: (814) 231-7680 fshultz@omef.com Page 1 of 2 PO Box 298 state College, PA 16804-0298 Customer Information Center, Toll Free: 1-877-861-7800 ~.~.~ PSE(~ the financiallinkTM November 15, 2005 Account # 0193127784 JAMES D BOGAR ONE WEST MAIN ST SHIREMANSTOWN, PA 17011 Dear MR BOGAR: The following is the status of ALBERTA J FILLMORE's account with PSECU as of the date of death. Joint Owner's Name Date of Death Date of Birth NONE 10.13.2005 07.18.1924 Share S 01 S 07 S 51 Description Regular Shares Money Market 24 Month Certificate Open date 03.19.1999 02.13.2002 11.22.2000 Balance $ 37.88 3,463.89 18,738.05 Accrued Dividend $ 0.01 3.05 16.76 Loan L09 Description VISA Open Date 03.04.2002 Balance $ 0.00 Accrued Interest $ 0.00 The dividend earned from January 1, 2005 through the date of death was $441.08. We do not have safe deposit boxes for our members. If you have any questions, please call 234-8484 in Harrisburg or our toll-free number, (800) 237-7328. At the menu prompt, enter 6 and then extension 2227. ~' Me'''eFf:i~ Member Service Representative Finance Support Unit Pennsylvania State Employees Credit Union Main Address; 1 Credit Union Place, Harrisburg, PA 17110.2990 . (717) 234.8484 . (800) 237.7328 ('.\ Moiling Address; P.O. Box 67013, Harrisburg, PA 17106.7013 . (717) 777.2100 (TDD) . (800) 472.1967 (TDD) , .. __..__....,.... ..... ...,.._.......,.. '._ .......... ...., .. ..............._"......... .,........_............__.... ._..,......... ......... ._. '. ..... .,........,....... " ...'" ..... ._.._n._ 0... .,.. 0.0. ..........,... _.. .......... .... \~ Savings federally insured up to $100,000 by the National Credil Union Administration WWW . P see u. com T~R BUICK COMPANY "We take care of you " The appraised value of a 2004 Buick Century with serial number 2G4WS52J941231203 and 6,758 miles is worth $10000.00 on 10-13-2005. . --- I~- ZCj-cJ-':J 4201 CHAMBERS HILL ROAD, HARRISBURG, PA 17111 (717) 564-2240 FAX (717) 564-2473 /"V +:::=0 .p:.. f---\. /"V LO <.Jl co ROBERT ENSMINGER APPRAISERS REAL ESTATE and PERSONAL PROPERTY .3557 Elmet'ton A\'em~~ H"rrisl"1f~. PA Iiltl9-1 132 717-652~4111 ''''\'.lh~,~ 7[7-541-94+1 Fax 717-i!.11r73:~(l o.~11 lhf~t'('m'm,,:ri\.~()I1lC~ November 28, 2005 ~~:'!Ll;:~~.mmg~;!:.n~'! Dennis Fillmore 934 Valley St. Enola, PA 17025 RE: Estate of Alberta Fillmore Dear Mr. Fillmore: In accordance with your request, I have appraised the personal property of Alberta Fillmore, Deceased. The property is located at 5401 Oxford Dr., Unit 23, Mechanicsburg, PA 17055. The values shown have baen arrived at after a careful study of the property. I believe it to reflect a true measure of its market value as of November 11, 2005. Market value Is defined as being the most reasonable or probable price in terms of money that real or personal property will bring in an open and competitive markel under all conditions requisite to a fair sale, the buyer and seller each acting prudently and knowledgeably, and assuming the price is not affected by undue stimulus. Taking inlo account all of the factors set forth in the pages that follow, it is Ihe opinion of the undersigned lhallhe fair market value of the personal properly is Two Thousand Seven Hundred Dollars ($:2,700.00.) Further, Ihe value of !he Condominium unit, as detailed in the attached real estate appraisal, is Seventy-One Thousand Two Hundred Dollars ($71,200.00.) Employment in and compensation for making this appraisal are in no manner contingent upon the value reported and I certify that I have no financial interest in the property appraised, present or contemplated. Very truly yours, KMi/~~ Robert A. Ensminger form SGNLGL - 'WinTOTAL' appraisal software by a Ie mode. inc. -l-BOO-ALAMOOE Estate of Alberta Fillmore ~teI11Desc:ription SonyT~initron JY Panasonic Stereo panaso~ni.c\jCR ..... DVDJJlayer~_ .._ ... Entertainment center Records,. tapes, DVD's Lamps- pair~ .... Drop leaf endtable Reclining sofa.. Reclining.r9cker Roundtabje Folding table Gliding chair Bookcase Hummelftgurir1e Contents of bookcase Picture Secretary desk Hand painted Qlan i<)ottomchair Dinirl9Jabte&4 chairs Corner.Cupbo(!rd . .. ... _.. Contents otcorner cupboard Computer desk Bookshelf Bookshelf Sharp__mirco~aye ()ven fIIIiscsmi]/Lappliances Sharp vaclJum. Misc. in kitchen Maple bedroo.m suite Lane cedar .chest Lamps Linens Page 1 of 1 TOTAL $ L i $ $ $. $' $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $. $ $ $ $ $ .$ $ $ $ .$. $ Fonn SCNLGL - "WinTOTAL' appraisal software by a la mode, Inc. -1-800.ALAMOOE Value 200.00 50.00 15.00 20.00 75.00 15.00 20.00 60.00 200.00 25.00 45.00 15.00 45.00 150.00 20.00 30.00 20.00 175.00 150.00 200.00 350.00 125.00 25,00 15.00 15.00 30.00 50.00 30.00 30.00 400.00 60.00 20.00 20.00 2 700.00 REV-llSl EX+ (12-99) *' SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fillmore, Alberta J. FILE NUMBER 21-05-0943 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 327.08 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attomey's Fees Bogar & Hipp Law Offices 10,725.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 385.00 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Other Administrative Costs 1,644.54 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 13,081.62 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 contin ued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Fillmore, Alberta J. FILE NUMBER 21-05-0943 ITEM NUMBER DESCRIPTION AMOUNT 1 Pamela Zeigler - Funeral Luncheon 159.08 2 Pealers Flowers - Funeral Flowers 168.00 Subtotal 327.08 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA.1500 Schedule H-A (Rev. 6-98) . Rev-1502 EX+ (6-98) ESTATE OF . SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS contin ued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Fillmore, Alberta J. FILE NUMBER 21-05-0943 ITEM NUMBER AMOUNT DESCRIPTION 1 Comcast - Cable Bill-Final 30.63 2 Liberty Mutual - Homeowner's Insurance 68.00 3 Liberty Mutual - Condominium Policy 41.85 4 Lower Allen Township - Sewer Bill-Final 33.00 5 Omega Bank - Fee for obtaining date of death balance in account 10.00 6 PA American Water Company - Water Bill-Final 30.85 7 PPL - Bill-Final 63.12 8 RESERVES: - Costs to conclude administration of Estate including filing fee for Pa. Inheritance Tax Return, Inventory and First and Final Account; preparation of personal and fiduciary income tax returns 850.00 9 Robert Ensminger Appraisers - Real Estate and Personal Property Appraisal 350.00 10 Verizon - Telephone Bill-Final 47.09 11 Village of Moreland IV - Condominium Fees 120.00 Subtotal 1,644.54 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 ESTATE OF Fillmore, Alberta J. FILE NUMBER 21-05-0943 Include unrelmbursed medical expenses. ITEM NUMBER DESCRIPTION 1 A. Bailey Wood, DDS - Oral Surgery-Final VALUE AT DATE OF DEATH 97.00 2 PPL Employee Services - Medical Insurance 310.00 3 West Shore Medical Service - Final Bill 55.63 TOTAL (Also enter on Line 10, Recapitulation) 462.63 (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.. (9-00) *' SCHEDULE ,J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Fillmore, Alberta J. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-05-0943 ESTATE OF RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Dennis G. Fillmore 934 Valley Street Enola, PA 17025 Son Rest, residue and remainder 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) : J ~ ~1 . '>.~: (..~ '';j LAST WILL AND TESTAMENT OF ALBERTA J. FILLMORE ''''\ I, ALBERTA J. FILLMORE, of Mechanicsburg, Cumberland County, Pennsylvania, make, publish and declare this as and for my Last Will and Testament, hereby revoking all other Wills and Codicils heretofore made by me. FIRST: I devise and bequeath all the rest, residue and remainder of my estate of whatever nature and wherever situate, including any property over which I hold power of appointment and together with any insurance policies thereon, to my son, DENNIS G. FILLMORE, provided that should he predecease me, then to my grandson, JOSHUA K. FILLMORE. SECOND: In addition to all powers granted to them by law and by other provisions of this Will, I give the fiduciaries acting hereunder the following powers, applicable to all proper- ty, exercisable without court approval and effective until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms (including credit, with or without security) or conditions as are deemed proper. This includes the power to give legally sufficient instruments for transfer of the property and to receive the proceeds of any disposition of it. (B) To partition, subdivide, or improve real estate and to enter into agreements concerning the partition, subdivision, improvement, zoning or management of real estate and to impose or extinguish restrictions on real estate. (C) To compromise any claim or controversy and to abandon any property which is of little or no value. (D) To invest in all forms of property, including stocks, common trust funds and mortgage investment funds, without re- striction to investments authorized for Pennsylvania fiduciaries, as are deemed proper, without regard to any principle of diversification, risk or productivity. (E) To exercise any option, right or privilege granted in insurance policies or in other investments. (F) To exercise any election or privilege given by the Federal and other tax laws, including, but not necessarily being limited to, personal income, gift and estate or inheritance tax laws. ~ ~ J ~ '~\ ,j I,,~ (8) To make distributions to my herein named beneficiaries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debts, taxes, or estate or trust administration expenses, to protect or improve any property held under my will, and for investment purposes. (I) To select a mode of paYment under any qualified retire- ment plan (pension plan, profit sharing plan, employee stock ownership plan, or any other type of qualified plan) to the extent the plan or the law permits them to do so, and to exercise any other rights which they may have under the plan, in whatever manner they consider advisable. THIRD: I direct that all inheritance, estate, transfer, succession and death taxes, of any kind whatsoever, which may be payable by reason of my death, whether or not with respect to property passing under this Will, shall be paid out of the principal of my residuary estate. 2 FOURTH: All interests hereunder, whether principal or income, which are undistributed and in the possession of the fiduciaries acting hereunder, even though vested or distribut- able, shall not be subject to attachment, execution or sequestra- tion for any debt, contract, obligation or liability of any beneficiary, and furthermore, shall not be subject to pledge, assignment, conveyance or anticipation. FIFTH: I nominate and appoint JANE A. BOWMAN, of Pigsah Road, Shermansdale, Pennsylvania, as Executrix of this, my Last Will and Testament. In the event of the death, resignation or inability to serve for any reason whatsoever of the said JANE A. BOWMAN, I nominate and appoint ELWOOD BOWMAN, husband of JANE A. BOWMAN, of Pigsah Road, Shermansdale, Pennsylvania, Executor of this, Last Will and Testament. I direct that my Executrix, or Executor, and their Successors, shall not be required to post security or a bond for the performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal to this, my Last Will and Testament, this 'J-...Y day of ~p, , 2003. cd~J:~~. ~ ALBERTA J. FILLMORE (SEAL) 3 Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have hereunto subscribed our names as attesting witnesses. " " ~ Address Address 4 c' Register of Wills, Cumberland County, Pennsylvania INVENTORY , Deceased No. 21-05-0943 Date of Death 10/13/2005 Social Security No. 193-12-7784 Estate of Alberta J. Fillmore also known as Dennis G. Fillmore The Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following Inventory include all of the personal assets wherever situate and all of the real estate located in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that the Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this Inventory. l!We verify that the statements made in this Inventory are true and correct. l!We understand that false statements herein are made subject to the penalties of 18 Pa. C. S. Section 4904 relating to unsworn falsification to authorities. Attorney: James D. Bogar I.D. No.: 19475 Signature: Signature: Firm: Boqar & Hipp Law Offices Address: 934 Valley Street Enola, P A 17025 Telephone: 717-315-9971 ,-'--: Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717-737-8761 Dated: j, Z f.o~ 0 ~ Personal ProDertv Cash.............................................................................................. . Personal Property......................................................................... Stocks/Listed................................................................................ . Stocks/Closely Held...................................................................... Bonds........................................................................................... .. Partnerships and Sole Proprietorships ..................................... Mortgages and Notes Receivable.... ......................... .......... ........ All Other Property......................................................................... 85,223.55 12,700.00 113,649.80 (-:- 31,917.20 Total Personal Property.... ......... ...... ...................... 243,490.55 Total Real Property............. ........... ...... ............. ..... 71,200.00 314,690.551 Total Personal and Real Property......................... Total Out-of-State Real Property.......................... Rf. Register of Wills, Cumberland County, Pennsylvania INVENTORY Estate of Alberta J. Fillmore No. . Deceased Date of Death 10/13/2005 Social Security No. 193-12-7784 also known as Cash Commerce Bank - Checking Account No. 513225961, date of death balance $2,359.13, accrued interest $.01 2.359.12 Commerce Bank - Checking Account No. 536571995, date of death balance $3,525.65, accrued interest $.71 3.524.94 Fulton Bank - Certificate of Deposit No. 328-0227102, date of death balance $5,000.00, accrued interest $67,57 5.067.57 Omega Bank - Certificate of Deposit No. 173-0047238, date of death balance $51,454.82, accrued interest $131.32 51.586.14 PSECU - Regular Shares (S01) date of death balance $37.88; accrued dividend $0.01 37.89 PSECU - Money Market (S07) date of death balance $3,463.89; accrued dividend $3.05 3.466.94 PSECU - Certificate of Deposit (S51) date of death balance $18,739.05; accrued dividend $16.76 18.738.05 The Patriot-News - Refund 41.90 UB Mutual - Automobile Insurance Refund 401.00 Total Cash 85.223.55 Personal Propertv 2004 Buick Century - Serial No. 2G4WS52J941231203 10.000.00 Personal Property - Value as listed on attached appraisal 2.700.00 Total Personal Property 12.700.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate 314.690.55 Register of Wills, Cumberland County, Pennsylvania INVENTORY Alberta J. Fillmore No. Estate of , Deceased Date of Death 10/13/2005 Social Security No. 193-12-7784 also known as Stock I Listed 23.0000 shares Met-Life 1.083.53 3.684.0000 shares PPL - Stock Account No. 3097164201 110.225.28 37.0000 shares Prudential Financial - Stock 2.340.99 Total Stock / Listed 113.649.80 Bond United States Savings Bonds - Series EE (15 bonds), Series E (4 bonds), value as listed on attached Savings Bond Calculator 31.917.20 Total Bond 31.917.20 Real Estate Real Estate - All that certain condominium unit situated in Village of Moreland IV, A Condominium (the "Condominium"), Lower Allen Township, Cumberland County, Pennsylvania, being known and numbered as 5401-23 Oxford Drive, 71.200.00 Mechanicsburg, Pennsylvania. The property was acquired by Alberta J. Fillmore, single individual by Deed dated October 15, 1996 and recorded October 16, 1996 In the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and Incorporated herein. The above-described real estate is being transferred to Dennis G. Fillmore, sole beneficiary of the Estate of Alberta J. Fillmore. A copy of said deed of conveyance is attached hereto. Date of death value as listed on the attached Total Real Estate 71.200.00 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 006252 BOGAR JAM ES 0 1 W MAIN STREET SHIREMANSTOWN, PA 17011 ACN ASSESSMENT CONTROL NUMBER AMOUNT n______ fold 101 $96.58 ESTATE INFORMATION: SSN: 193-12-7784 FILE NUMBER: 2105-0943 DECEDENT NAME: FILLMORE ALBERTA J DA TE OF PAYMENT: 01/30/2006 POSTMARK DATE: 01/30/2006 COUNTY: CUMBERLAND DATE OF DEATH: 10/13/2005 TOTAL AMOUNT PAID: $96.58 REMARKS: JAMES BOGAR CHECK# 1013 SEAL INITIALS: RSK RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS