HomeMy WebLinkAbout02-09-06 (2)
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT 280601
HARRISBURG, PA 17128-0601
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INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FilE NUMBER
2
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5 0 5
8 5
COUNTY CODE
YEAR
NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) use a blank block to separate words
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FREEDMAN,
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SOCIAL SECURITY NUMBER
DATE OF DEATH
DATE OF BIRTH
o 5 11 3 12 0
o 5 10
7 11 9 3 4
2 1 0 -2 6 -6 7 2 6
o
5
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
THIS RETURN MUST BE FilED IN DUPLICATE WITH THE
REGISTER OF WILLS
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IX! 1, Original Return 0 2, Supplernental Return 0 3. Remainder Retum (date of death prior to 12-13-82)
o 4, Limited Estate 0 4a, Future Interest Compromise (date 01 death after 12-12-82) 0 5, Federal Estate Tax Retum Required
IX! 6, Decedent Died Testate (AttachcopyolWiIl) 0 7, Decedent Maintained a Living Trust (Attach copy ofTrust) Q.. 8, Total Number of Safe Deposit Boxes
o 9, Litigation Proceeds Received 0 10, Spousal Poverty Credit (date 01 death between 12-31-91 and 1-1-95) 0 11, Election to tax under Sec. 9113(A) (Attach Sch 0)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
NAME COMPLETE MAILING ADDRESS
Jill M, Wineka Es uire
FIRM NAME (If Applicable)
Purcell Kru & Haller 1719 North Front Street
TELEPHONE NUMBER
717 234-4178 Harrisbur PA 17102
1, Real Estate (Schedule A) (1) , 1 2 7 , 0 0 0 .0 0 OFFICIAL USE ONLY
2. Stocks and Bonds (Schedule B) (2) -1
)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) .,,.,.J
4, Mortgages & Notes Receivable (Schedule D) (4) \_:')
OJ
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 2 0 ,9 2 9 .5 -.-,
Z (Schedule E) 11
0 L ,
i= 6, Jointly Owned Property (Schedule F) (6)
<( 7, Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
-I (Schedule G or L)
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I- 8, Total Gross Assets (total Lines 1-7) (8) , 1 4 7 ,9 2 9 .5
a::
<( 9, Funeral Expenses & Administrative Costs (Schedule H) (9)
() 2 4 ,6 3 6 .8
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c::: 10, Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 3 5 ,8 4 8 . 7 2
11, Total Deductions (total Lines 9 & 10) (11) 6 0 4 8 5 5 3
12, Net Value of Estate (Line 8 minus Line 11) (12) 8 7 4 4 3 9 8
13, Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
14, Net Value Subject to Tax (Line 12 minus Line 13) (14) 8 7 ,4 4 3 .9 8
15, Amount of line 14 taxable
Z at the spousal tax rate X (15)
0 See instructions on reverse side for applicable percentaqe
i= 16, Amount of line 14 taxable
x<( at 6% rate X ,06 (16)
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I-:::l 17. Amount of line 14 taxable 8 7 4 4 3 9 8 1 3 , 1 6 0
Q. at 15% rate X ,15 (17) .6
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0
U 18, Tax Due (18) 3 , 1 1 6 .6 0
19.
>> BE SURE TOANSWERALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH
PA 17011
DA~ _ 0
-&1-&76
DATE
2/f/O~
PA 17102
.
,
Decedent's Complete Address:
STREET ADDRESS
212 Locust Street
CITY
I STATE
PA
I ZIP
17011
Camp Hill,
Tax Payments and Credits:
1. Tax Due (Page 1 Line 18)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
13,116.60
8.000.00
421.04
3.
Total Credits (A + B + C) (2)
8,421.04
I nterestlPenalty if applicable
D. Interest
E. Penalty
0.00
0.00
4.
Total Interest/Penalty ( D + E) (3)
If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 19 to request a refund (4)
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
5.
4,695.56
4,695.56
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ..............................................................0 00
b. retain the right to designate who shall use the property transferred or its income; .................0 00
c. retain a reversionary interest; or ..............................................................................................0 00
d. receive the promise for life of either payments, benefits or care? ...........................................0 00
2. If death occurred on or before December 12, 1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
after December 12, 1982, did decedent transfer property within one year of death without
receiving adequate consideration? ............................................................................................... 0 00
3. Did decedent own an "in trust for" or payable upon death bank account or security
at his or her death? ....................................................................................................................... 0 00
4. Did decedent own an individual retirement account, annuity, or other non-probate property? ..... 0 00
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN
72 P .S. 99116 (a) (1.1) (i) provided for the reduction of the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse from 6% to 3% for dates of death on or after July 1, 1994 and before January 1, 1995.
72 P.S. 99116 (a) (1.1) (ii) provided for the reduction of the rate imposed on the net value of transfers to or for the use of the surviving
spouse from 3% to 0% for dates of death on or after January 1, 1995. The statute does not exempt a transfer to a surviving spouse
from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse
is the only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARY 1, 1995 - Please answer the following question by placing an "x" in the
appropriate space.
Did the decedent create a trust or similar arrangement which is soley for the surviving spouse's benefit for his or her entire
lifetime? Yes 0 No 0
If you answered yes to the above question, the tax on the trust or similar arrangement is postponed until the death of the second
spouse, at which time it will be fully taxable at the rate(s) applicable to the remainder beneficiary(ies). Enter the value of the trust on
Schedule J, Part II, in order to remove it from the calculation of the tax due in this estate. You may wish to file Schedule 0 in order to
make the election available under Section 9113. If the election is made, the trust or similar arrangement is taxed in the estate of the
first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse is taxed at the zero tax rate,
and the remainder is taxed at the rate(s) applicable to the remainder beneficiary(ies). If you choose to make the election, you must
attach Schedule 0 to a timely-filed tax return, along with Schedule(s) K and/or M in order to show the apportionment of the trust or
similar arrangement between the surviving spouse and the remainder beneficiary(ies).
,.
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LAST WILL AND TESTAMENT
BE IT REMEMBERED THAT
I, SHIRLEY L. FREEDMAN, a resident of Cumberland County,
Pennsylvania, being of sound and disposing mind, memory and
understanding, do make, publish and declare this to be my LAST WILL
and TESTAMENT, hereby revoking any and all Wills and Codicils
previously made by me.
I
I direct that all my just debts and funeral expenses shall be
paid from my residuary estate as soon as practicable after my
decease.
II
I direct that all taxes that may be assessed in consequence of
my death, of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
III
I give and bequeath my doll collection and my jewelry to my
brother-in-law, CLARENCE L. NICHOLSON, if he survives me.
IV
I am the owner of real estate situate at 212 S. Locust Street,
Camp Hill, Pennsylvania, which is subject to a mortgage. If I
reside in that residence at my death and if CHARLOTTE A. VACONDIOS
resides with me at that time, then I give her the right to continue
to reside in that house for the remainder of her lifetime. This
life estate is conditioned upon CHARLOTTE continuing to make
mortgage payments, paying for all taxes, maintenance and insurance
on the residence. If CHARLOTTE should move from t.he premises or
upon her death, the real estate shall be sold with the proceeds
divided pursuant to the next paragraph of this Will.
V
All the rest, residue and remainder of my property, whether
real or personal, wherever situate, including any property over
which I may have a power of appointment, I give, devise and
~
bequeath to the fOllowing people if they survive me, in equal
shares, per capita:
my brother, JACK T. FREEDMAN
my brother-in-law, CLARENCE L. NICHOLSON
my friend, CHARLOTTE A. VACONDIOS
my nephew, STEVEN A. NICHOLSON
my niece, VALERIE M. NICHOLSON
my niece, DIANE M. BAKER
VI
I nominate, constitute and appoint my friend, CHARLOTTE A.
VACONDIOS, as Executrix of this LAST WILL, to serve without bond.
If CHARLOTTE is unable or unwilling to act in that capacity, then I
nominate, consti tute and appoint my brother-in-law, CLARENCE, as
Executor of this LAST WILL, to serve without bond.
IN WITNESS WHEREOF, I, SHIRLEY L. FREEDMAN, have set my hand
to this LAST WILL this I 9"fj..- day of December, 1997.
J I '. ,i' "'y' , '
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Signed, sealed, published and declared by the above-named
SHIRLEY L. FREEDMAN, as and for her Last Will and Testament, in the
presence of us, who, at her request and in her presence, and in the
presence of each other, have hereunto subscribed our names as
witnesses.
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ACKNOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
ss.
COUNTY OF CUMBERLAND
I, SHIRLEY L. FREEDMAN, Testatrix, whose name is signed to
the attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
the instrument as my LAST WILL; that I signed it as my free and
voluntary act for the purposes therein expressed.
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SHIRLEY' . FREEDMAN
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Sworn or affirmed to and acknowledged before me by SHIRLEY L.
FREEDMAN, Testatrix, this Iqv~ day of December, 1997.
~C('r1,t_'-_ lIt.
Notary Public
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Notarial Seal
Diane M. Smith, Notary Public
Mechanlcsburp Bora, Cumberland County
My CommiSSion Expires ,ilme 22, 2000
---..,.....,........
AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
S8.
COUNTY OF CUMBERLAND
We, f<l, IJhrK ~\<J')>liA...S and LUC1"N,V( In, f.k_I'(rJ ,
the witnesses whose names are signed to the attached or foregoing
instrument being duly qualified according to law, do depose and say
that we were present and saw Testatrix sign and execute the
instrument as her LAST WILL; that SHIRLEY L. FREEDMAN signed
willingly and that she executed it as her free and voluntary act
for the purposes therein expressed; that each of us in the hearing
and sight of the Testatrix signed the Will as witnesses; and that
to the best of our knowledge, the Testatrix was at the time 18
years of age or more, of sound mind and under no constraint or
undue influence.
~d~
,:-;;L__ CL L '-/'-_~ ,.-::l1/t ,J ~~)
Sworn o:t;., affirmEd to and acknowledged befoI:e me
this I ~IV~, day of December, 1997.
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Notary public
'C'{;",i.L
Notarial Seal ]
Diane M. Smith, Notary Public
Mechanicsbur9 Bora, Cumberland County
My CommiSSion Expires ,June 22, 2000
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'\ REV.1502EX + (1-97)
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SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RE IDENT DE DENT
ESTATE OF FILE NUMBER
FREEDMAN Shirlev L. 21 05 0585
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 to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
212 Locust Street, Camp Hill, PA 17011. Decedent owned property alone. See attached
Deed dated April 27, 1990 transferring title to Decedent and her Mother, Zelma M.
Freedman as joint tenants with right of survivorship. Zelma M. Freedman predeceased
the Decedent on April 18, 1995 and an Estate was opened in Cumberland County,
docketed to No. 21-1995-0649. See attached PA Inheritance Tax Return filed on behalf
of the Estate of Zelma M. Freedman, along with the Notice of Appraisement accepting
the Zelma M. Freedman PA Inheritance Tax Return. Also see attached Real Estate
appraisal valuing real property at $127,000.00.
VALUE AT DATE
OF DEATH
127,000.00
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
127000.00
.
Jun-30-200512:04
From-PREMIER ABSTRACT
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IN~ OR CORP.
GR ST-1
Copyfighl ,e7S-DY AU-STATE LEGAl. SUPPlY CO.
ann CoMf'ft.P~ 0,1",.. Cr.n'Ofd. N. J. 0'01 e
ml1ilI IDtr~, "lUde thcd7~(fL- day of ~
19"JO
i1irtwrrn
JOSEPH W. SHEVA and EDITH M. SHEVA, husband and wife
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herd" dc.<itl'wr('l! ". rh~ (;,.""llJr.<,
ZELMA M. FREEDMAN and SHIRLEY L. FREEDMAN, Joint Tenants With
Right of Surivorship
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}1(!I'e'jJi t!1'H;UUflt(.,[ II~ tit(. (;,.,,,'/1'(1,,,::
lIIitnrnrtl1, tlwl tI,c, Gnll""", }i., (wd j.. CIJ""irl"mtirJll ~f
HUNDRED DOLLARS ($67,900.00)
SIXTY-SEVEN THOUS~ND NINE
tUII'/lIl HW/1('tJ ,jf the L'tI;(erl SflLre.'t IJ/ Awe"';"l.L, to tile G,.,Wfflrs in },wH11I'd/uml trulyp"i" IJ!) Ilw GI"tIllI 'I'f;,
tit or bt};'I'I' 1/1(' .'H",/inr/I1141/,lf liocl'y uf tht'''~(.' pl't~~{'lItX, rhe ''l.'ct..jp, ICh(~"f'IJI ,-:-: }I('I"'/J!/lld:ilrlldt'llo,.t/ IImllll(O
Grurjf()1's lH'lfl!1 r",,'r(.'/I.~rrh jit/ly siLI/x/ied. do &y Oft-'Sl' }Jt"{':o:('rlt.~ Y"cotl, ha('fjuill, ~(,/I HIlIl rflllfO"1I unto the'
Crt,HdC'l.:s j;J1"("'lwr,
All
THl\T CER1'AIN Irud Or' Wired Ilf '(lttllllllIl JJt'f'It":O:I'~, ....alll'l.'. IIJi/'lI ,ltH} tlC'iJltl ;" Ih,o
T0101oship "1 Low~r Allen ill tI... <'''''''If' "I
Cumbp.r land "",1 C..", (11 (""I'mll/, III J''''''',</JI,'(will, IIl1Jrc purticulurly:Ax>lt)'ilf,l(!x.K"'9Xll.JUf<:
set forth on Plan of "Cumberland park" recorded in Plan Book
4, Page 86, Cumberland County Records, and being Lot No. 64 on
said plan, bounded and described as follows, to wit:
.......-/
BEGINNING at the intersection of the Southwesterly side of
Locust Street (60 feet wide) with the northwesterly side of ~llen
ROo:ld (formerly Avenue "R") (40 feet wide); thence along the
northlolesterly side of Allen Road (formerly Avenue "R") South
fifty-eight (58) degrees thirty (30) minutes West one hundred
thirty-four <lnd eighty-five one-hundredths (134.85) feet to a
point; thence along part of Lot No. 63 North thirty-one (31)
degrees thirty (30) minutes West ninety-one and twenty-seven one-
hundredths (91.27) feet to a point; thence along Lot No. 65 North
sixty-~cven (67) degrees ten (10) minutes East one hundred forty-
seven and six one-hundredths (147.06) feet to a point on the
south.....est<<r1y side of Locust Street; thence along the said side
of Locust Street South tlolenty-tlolo (22) degrees fifty (50) minutes
East sixty-nine and sixty-one one-hundredths (69.61) feet to the
first mentioned point and place of BEGINNING.
BEING house known and numbered as 212 Locust Street.
BEING THE SAME PREMISES WHICH Lois K. Hendershot, by her
~ttorney-In-F'act, David F. HencJershot, and David F, Hendershot,
individu<llly, by deed dated February 17( 1988 and recorded June
16, 1988 in the Office of the Recorder of Deede in and for
Cumberland County, Pennsylvania, in Deed Book ilK", Volume 33,
Page 144, granted and conveyed ~nto Joseph W. Sheva and Edith M.
.Sheva, husband and wife, the Grantors herein.
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1Illlgttl!rr with aU Clnd ,i71gul4r the building., improvement., WQII>. woudll. wuterH. U'U/l."rCfJUr.'CH. rt(II"...
liber/iea, p,,"ikge.. hcrcditame7l~ and appurtenance. to the .ame bc/oll(}iny or ill anllU'iMe o/'perl<li"hl(l: <1",1
the T('t'L.,.~ion and TC't'erHi01tl, remainder and remainder.. rent., i.'OU"B amI proJitH thereof. lIIlIIIII ('''erYI''lr/.
and 1,arce! ,hereof; Anb al.D..11 th. e.tnte, "(lht. titll'. intere~l. Il~e. Pl'"~l!""i'm, Im'I,,'rty. ,'llIi", 11111/
demand whatsaever af th. GrUlltunr bflth in I4w alld in equitll, af. in alld ,,, till' prellli.'I" h"T(.;t. ,I",,'ri/ll',1 I,,"1
eVL'T'7J 1/llrf "",/ pllTecl OWN'''I ,.ith tIlt UT'/!IIrtellallce... Q;1l traue anll tll trolll ,,/I rwd .;,/tl"l"r rl... /,r"/f/;."'"
herein described toge/henri/h tll e hen'di/am 1'711.:1 and apIJUrtella.1!(e.. un III r', (' (j /'U'I ,,'I'X 0'''/ f<, GnlJll"I'~' /,l'IIlll'r
ILIlP olld "I!nl!fit loreller.
spp.cially
~nll lhe OrantrJ71l CaVt'l1l17lt /hat. acept 08 may be herein :se/. forth. Ihl'lI til> l/lId will /~Ilrrutr warrant
and brlrnb ,he lands and l,rem;.'"". hererlirame>lls uurl apPl,rt/!IIU1tL'I!' huc'by (""'~'II('cI.I>II"(lI." till' Grll"'flr..
and nil "lIwr 1,(!r..u,," IflwJullv c1aiwing till! xu ml' '" III cluim the ""1111'.
In ull n'.}t:nm'(':J 11(,''''1..1.1 tf) llJlY lJurtil~H. pt'rlWlItf. ('PlriNert Of c:{,r/JJmltj'J"'~' fill' wit' IIi lIt'l/ Jlll/fit'lll,,,' tJf'tfI/"/" IIr Off'
pluml ur Hi"fIJl/or T,IlJrlIJt'r iji i'Jft'"d."t ", fllr/mi,' rh,-np/lrllprirlh' fW",r,'r fIr 1H""IK'r f/IC tll(' I('rl flfflli' If'irf'lll i",,"'II IIIt'ld "UlU
rf!IJuir,'.
W~wn"'r'T in OltS iTt.<ffruUH'1/i flUf. pUfty ~"1l1111(' de,'rill,mh.:d or rt.:!t'rr"l ttJ btJ llurlU' fir fJl',O'~j!t ,T'li''''/Wf'. IlJu.', ,k.14II,I1'"
tion iH tlfll'rutt..l tv u~l,l "hnll /IU/I(! t If' HtWIl' r:lJf.'d fLH if II/(' tI:rlrli~ '"}wlr,.. "JrTut"r." UrJ,'II'/IHI"l,/f)r..f. "/of'(I'lIlIfl/IIJr I'rI'II
reprf!:W"fIlativl!1l.. .1ucC:l")','JUT:llLlld cJ~'ti[J1~" }JtI.J. !J(~eu Uty(:'rffd ufler eCU-"1 uud ~'1"t''1I ~IJC'J. d('~II/rlflrjfoll
In Witnr"1 IIm'l)rrrol, the Gra,lIurs ha,,., hereulIlo.e! their hUlIrls alld Heals. fir ift! 'flr/lllmriflll. illlC~'
cau,,'d th"Sf: pre.eul.. /0 b. sif/lIed by it. prop<'T corpomtf: ujfit:erH nlld il~ CU'1",rute "('ILl r.. be "I.1'u'("1
herelo, the dUll and year fir~l abutle writ/I"'.
.ignrh, fralrll anh Ilrllunrh
In tllr prrnnrr IIf
IIr ~tt..hh by
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..............................................................................
C'~ MJ ~
- "'E lyrTff' 'M':'" SHEV;.;..................................,. .....
(ltnatmonwraUlt of 'tnnsyluantu, Qlounly pf ~ ~
Se It iBrmrlllbrrrZl, that on ~. d?7
penonally appeared .~l..- '-iv'. .>4J-.Jl/I,~ cL ~ M. 0~, ....... .
/mown to me (or .at~~/QJ;IJ)"{lI prouen) to be the p.....O>L~ who.e name :; ~ ...... 'II .~'~'fr'bl!d
to the wi/hin deed and a.ck"owlRdl1ed that (. he 'f executed the 3ame fl)r the l'urp""eH_y:~;f..t'.:~!:7~;,il~~~~,. "
UJllnrll T1lll halLd alld neal U,e dUll and yeur ofore..aid. f-~t.. :.,~.;:./
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, before me the. HILb."riber
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. NOTARIAL SEAL
r~ R. w.u.... Na........ ....bI..
1_...'7.... HID e-. c"""**,,, CounIy
~E:mir..MoIdl. 1991
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Ji" IIw ""rp".e. Iherd" Clm/ai".d on behalf (If the corp<,rution.
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N 0;00
~OTICE OF INHERITANCE TAX
APPRAISEME~T, ALLOWANCE OR DISALLOW~NC~
OF DEuUCi!CNS ANu ASS~SS~ENI Or TAX
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE uPPER PORTION OF THIS FORM WITH YOUR TA~
PAYHENT TO THE REGISTER OF WILLS. I1AKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT"
REM:T PAYMENT TO:
Jul:'19-2005 11 :50
From-PREMIER ABSTRACT
+243 3390
! ,) -~ .? - I q
REV-1S47 EX AFP (12-95)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REvENUE
~uREAU of INDIVIDUAL TAXES
CE.oT. 280601
HARRIsnURC. PA 17128-0601
ESTATE OF R
-DA"TE OF %)EATH
M
JOHN MEAKIN ESQ
MARKET SQUARE BLDG
MECHANICSBURG PA 11055
FILE NO.
COUNTY
T-823 P 006/025 F-112
,",,"
,/ ,:"
ACN 101
DATE 04-01-96
2 9
CUMBERLAND
REGISTER OF WILLS
cu~aERLAND CO COURT HOUSE
CARLISLE, PA 11013
r
AhlOlJnt Rftll1itt.d
CUT ALONG THIS LINE ~ RETA!N LOWER PORTION FOR yoUR RECORDS ~
REV=i54"j-EX-AFP-n 2":9sY-No"ficE--oF--fNHERITAifCE-TAx-XpPR'jfisEH''ENT-'--ALLOWAt.fcE-cfR------------ - - ---
DISAL~OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FREEDMAN ZELMA M FILE NO. 21 95-0649 ACN 101 DATE 04-01-96
If an assessment was issued previously, lines 14, lS and/or 16, 17 and 18 ~1l1
reflect figures that include the tctal of ALL returns assessed to data.
ASSESSMENT OF 1AX:
15. Amount of Lin. 14 at Spousal rate
IG. Amount of Line 14 taxabla at Lin.al/C13sS A rat.
17. Amount of Line 14 taxable at Collateral/Class B rate
18. Prineipal Tax Duo
TAX CREDITS:
TAX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VA~UE OF RETURN BASED ON: ORIGINAL RETURN
1. Real E~datlil (Schedule A) (1)
2. Stocks and Bonds (Sehedule B) (2)
3. Closely Held Stock/Partnership Interest (Sehedul. C) (3)
4. Mortgages/Notes Receivable (Schedule D) (4)
5. Cash/B~nk Oeposits/Mi&c. Personal Propert~ (Schedul. El (5)
6. Jointly Owned Property (Schecule F) (6)
7. Tra"sf.rs (Schedul. G) (7)
a. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral ~xpenses/Ad",. Costs/Misc. Expenses (SchedlJle H) (9)
ID. Debts/Mortgage Liabilities/Lions (Schedule I) (10)
11. Total C.dlJctions
12. N.t Value of T~x Return
13. Charitabl./GoYernment~l BeqlJosts (Schedul. J)
l4. Net Value of Estato Subject to Tax
NOTE:
llSl
[lb)
(17)
PAYI1ENT
DATE
12-07-95
RECEIPT
NUH8~R
AAlJ82382
DISCOUNT (+)
INTERESi (~)
.00
CHANGED
.00
.00
.00
"DO
17,685.21
21,092.51
.00
(8)
38,777.72
8,305.10
9.526.10
(11)
(12)
(13)
(14)
17 .831 20
20.946.52
.Ou
20,946.52
.00
20,946.52
.00
x .00"
X .06=
X .15=
(18)
.00
1,256.79
. DO
1,256.79
AMOUNT PAID
1,256.79
TOTAL TAX CR~DIT
BALANCE OF TAX DUE
INTtREST
TOTAl. DUE
1,256.19
.00
.00
.00
. IF PAID AFTER DATE INDICATED, SEE REVEKSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN sl, NO PAY~~~7 IS KE~~!~E~.
IF TOTAl. DuE IS REFLECiED AS A "CREDIT" (CR), YOU MAY BE CUE
A REFUND. SEE REV~RSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
,
: - FOW HUe
Jul:19-2005 11:49
From-PREMIER ABSTRACT
+243 3390
T-823 P 002
F-112
. . . ~. , .-:--. ~. ~ ...., ...... ~ ..,:.
-." ". ""~':<' '\::" 'I
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n AA 089382, COMMONWEALTH OF PENNSYLVANIA
M NO. '- DEPARTMENT OF REVENUE
OFFiCIAL RECEIPT. PENNSYLVANIA INH~RITANCE AND ESTATE TAX
"h.1162 fX i..~JI
RECEIVED FROM:
~
ACN
ASSESSMENT P:'
CONTROL ~
NUMBER
AMOUNT
\
\
EAKIN JOHN M
MARKET SQUARE BUILDING
101
$1 , c::J6. /i
MECHANICSBURG, PA 17055
ESTATE INFORMATION:
r.t FlLE NUMaER
~ 21-1995-0649
~ NA.ME OF DECEDENT {LAST]
~ FREEDMAN ZELMA M
C DATE OF PAYMENT
B !,Q~TMf\RK GATE
COUNTY
SSN 210-26-9067
(FIRST) (MI]
"
CUMBERLAND
DArE OF DEATH
~ TOTAL AMOUNT PAID
S 1 .256 . 7~
REMARKS
JOHN MEAKIN ESQ
vz
SEAL
C)
". " " . f
RECEIVED BY . 71(1 It.' ( ( " '''1-''! '..
, 1 'SICNATupe," .
( / L/'../ ,,0 ;/. j. .,'
MARY c. LEW I S ,<:1'1 ..,7/ .. :~""'1
REGISTER OF WILLS
CHE:CK# 6218
l.,EG~STER Of W~LLS
- -- - ---- - - - -- - - -- - --- --- -- ---- -- -- --- --- -.- ----
Jul':19-2005 11:50
From-PREMIER ABSTRACT
+243 3390
J5-52-/2-
T-823 P.007/025 F-112
C-
.1500 EX.. 17.QA) ~ fOR DArES OF /)~ATH AFUR 12/31/91 CHEel<: HE
W!' INHERITANCE TAX RETURN IF A SPOUSAL IlE
RESIDENT DECEDENT POVER.ll' nEon IS CLAIM::D 0
Hl.E HuMBER -
COMMONWeALTH OF PENNSYLVANIA (TO BE FH..ED iN DU?l~CATE 21 95
DEPARTMENT OF REvENUE 6l~9
DErT. 280601 WITH REGISTER OF WillS)
l"IARRISBLIIlG. PA 17128.0601 COUNTY CODE '(EAR NUi.-lBER
aECEDENT', NAME (LAS1. flllSl. AND MIDDLE INll1AL1 DECEDl:NT'S COMPle1E ADDRESS -
I- Freedman. Zelma 1<1 212 Loc.ust Street
ffi SOCIAL SECURIIT NUMBER 0), TE Of DEATH \DATE or BIRTH Camp Hill , PA 17011
Q
w 210-26-9067 04/18/95 06/08/14 Covnrv Cumberland
'-'
.... IIr ,.r'LIC...~LEl :;u~vIVINC; ~rOUSl'~ NA",n I",.T. "~T ANP "IDOLt INITIAL} rOClA.L SECURITY NUMBER 1 AMOUNT RECEIVED ISH INSTRUCTIONS)
Q
w \1;11- Original Relurn 0 2. SlIpplementol Return 03. Remoindor Relurn
.- (for dore. of dealh prior 10 12.13.821
~~V,I
<,;>a::.o: OA. Limlred Eslote 040. FlIlure Inlerc:t Compromi~e 05. federol E~lOlo Tax Return Required '
u.lo..'-'
:oc (for doles of doalh ofter 12-12.82)
u""-'
a.."" 06. DBcedenl Died Testo!e 0 7. Docsdonl Moinloinod 0 Living Tru:t _B. Tctal Number of Safo Deposit Boxes
"-
< (AlIacl1 copy of Will) (Auacn copy of T ru~l)
'A!..l$ORR~SPONDENCE"AND CONFIDcNTtA!. TAX 'INFORMA TION :S.H.OULDiB~' DI~EqED: TO :",.j~';j;:f.:~(~./;.~:;.;,':~;;';;'r:~i?!/"'i~~r.~:..:':: .~":,..
, I- NAME C;OMPLE1E MAILING ADDRESS
""Z
....w John M. Eakin, Esquire Market Square Building
a:Q
a::z
8~ TElErHOHf NUMIIER Mechanicsburg, PA 17055
t 717 1 766-3172
1. Real ESlOlo (Schodule AJ ( 1 )
2. Slock: ond Bond: (Schedu\B 5) (2 )
3. Closoly Held SlockJPorlner:hip Inlerest (Schedule C) (3)
4. Morfgage: and Note: Recoivoble (Schedule D) t 1\ )
5. Cash, Bank Depa:ils & Miscollaneou~ Personal Property (5) ~17.685.21
:z (Schedulll E)
<=> 6. Joinlly Owned Property (Schedule F) ( 6) 21,092.51
j::
:s 7. Transfer. [Schodule G)lSchedvle L) (7)
~
t:: 8. Total Gross Assel. (10101 Line: 1-7) (a) $1R r 777 77
....
<C
u 9. Funtlrol Ex~ense:, Administrative Cost., Mi:cellanoous (9) --8.. ~n') 1 n
....
a: Expolues ( chedule HI
10. Deb". Merlgoge Liobili,is., Liens (Schedule I) (10J 9,526.10
11. Tolal Deduc'ion~ [lolal Linos.9 & 10) (11) 17,831. 20
12. Net Voluo of E:lo'e (Line a minus Line 11) (12) 20,946.52
13. Charitable end Govornmental Boque~l: (Schedule J) (13)
lA. Nel Valuo Subioct 10 Tall. (Line 12 minus Line 13) pAl 20,946.52
15. Spousel Tron~fer. (for do,e. 01 doclh aher 6.30-9A)
See lnSlruc1ions for A"pliccble Porcenlege an Revorse (15) x._=
Sid... (Include values rom Schedllle K or Schedulo M.l 20,946.52 1,256.79
16. Amounl af Une 14 toltable 01 6% ratu (16) x .06 =
(Include values from Schedllle K or Schedule M.l
17, Amount of Line ].4 tcxoble 01 1.5% rare (17) X .1.5 =
:z: (Indllde volues from Schedllle K or Schedule M.l
'2
... 18. Principal lox. due [Add laX from Lines 1S, 16 and 17.) (1 B)
4:
.... Spousol PovlHly Credil
:::l 19. Credit~ Prior Payment. Discount Inleresl
Q..
"'" (19)
<:; + + -
'-'
~ 20. If Line 19 is greoler thoI' Linll 18, enlor Ihe difference on Lino 20. This is ,ho OVERPAYMENT. {201
... aO~~~Wl1l~1'l:f~l!fl~r-t'~""ll~
21. If Lino 1 B is ereator than Uno 19, 0nler the difforence on Line 21. Thl, is the TAX DUE. (21) 1,?% 79
A. Enler Ihe intores, on Ihe balance due on line 21A. (21A)
8. Enter the 101al of Line 21 and 21 A on line 21 B. Thi: is the BALANCE CUE. (21BI ~, J 2 56 79
Malc!! Clreck Payc:blo to: ROlliSlDr of Will., Agent
[C;:~]..~;:~:;:-~'2:~:~::::;::f~." >-_-:;BE-;SURe:rCt.a.NSWER"A.LL:;;QUESJ'IO~S .o~ ;REVERSE';SIPE: AND_TO.. RE.CHECK'MA.T1:C~:<.;,,.;.(:..'<:;~i-"'i';r i::::'i~: ..:.
~r:'der penollies af perjury, I declare rhal I hove examined this return, including accompany'ins ~~!'cduI9~ end s,olemenlS.. and Ie Ihe be~t of my knowledge ond beli(
,I IS true, correct and complele. I declare ,hat 011 real e~tale ha~ baen reported' 01 frue morkel vol~e. Declaration of preporar orher than !bo per:"nal r.,pro;>conlcllve
basod on ell information of which preparer ha: cny knowledgo.
SIONATUR~ or PERSO"lIlESPONSIBLE fOR flLINCi RETURN ADDRESS (, pAT!
) /7 j! ~-:.,,,-!- ; :rC~/ J ~ ,/.'.:: (:~.t~~~.1 C~ ~_ . "'I V ,_ .Y' ..L,..--li'/ ., y.l r /', 'j' J"" /
_ ' """.." ~....<./.-...c..- '\:1.". . ,'_;no-,..' , I . rot '-..,. r I::'. - W.
SIGNArURE'01\ PRErARER OTHE~ TH~-1l:EPRESENTATlVE . ..DORESS' "/1/ I. DATE
I .. ~ \. __!. )' I r/ (, I I "1. ...:' / I
_;-, .k. rJ l' 0___r.....v.~ ;_'7!/....~J:..... 7- /M /.xrt,:, 1)( .U....../...~L.,..~!/J..'j-{..<....I {;;, ,:,.: .:~~.:.... ;:<,
,
'J'. ..
Jul':19-2005 11:51
From-PREMIER ABSTRACT
+243 3390
St..nt:.uULr.;; c;
CASH, BANK DEPOSITS AND
MiSCELLANEOUS
PERSONAL ?ROFERTY
T-823 P 008/025 F-112
_...".:.:~~':~~1:Ja~
-. .....-. -p ......... " j
Please Print or Type' :' '-: .'. ~~."
. "","
FILE NUMBER . " ..... .... .
'. -I'
l~~~;:('.""".' ".
';':\1.'t '., ...t '~reedman
r~elma.J:~' J1
." .. ,. . " '/L the RighI of Survivorship mu:1 be di.do:;ed on Schedule ~)
_ ~mp;..p'~.,~:lolnlly-o.....".o WI "
:~. ~. .;:,.4':..... t'".''''''''~'''''',''' '.."uu':. DESC""IPT10N
1~~il\'r1'jFj;WrEM.?rr\ ::-. u~ ....
r,.,.I.,f\I.u ". 'NuMBER. uh
:')':,!'tll~:",~', .- ". 'u ,..,..' .. ,
21-95-649
VALUE 'AT "
DATE OF DEATH
1.
Core State Bank, Checking Account #61556559
44.95
2.
Core State Bank, Savings Account U5995007233
640.26
3.
Unpaid balance of Agreement of Sale for premises at
12 Briar Lane, Camp Hill. Agreement dated October 25,
1990>> and is recorded in Cumberland County in Miscellaneo 5
Book 389 at Page 402. The purchase price was $30,562.56,
$13,562.56 was paid prior to the date of death.
Settlement was held November 30, 1995. See attached
settlement sheet.
$17,000.00
TOTAL (Also en:er on line 5, Recapitulation] S 17 85: ') 1
(AI1C1th C1ddilionClI ev," x 11" shoe!' if mora spote 11 """dud.)
.
Jul-19-2005 11:53
From-PREMIER ABSTRACT
+243 3390
T-B23
P 014/025
F-112
(",!f.",,"'-'." .;..... _'.,~i~~~i'; ":~,;. .}.'" ..'!.
. . '~~"if1i~"'o;f:!'.,... ,I'9;'.~~~~l'
lr':.'_lfl\.~.~':":'-. ',. ~~
.'"",' '.' ... . COMMONWEA.TH OF ~ENNS'."lVANIA
INI"lEr..TANCE TAX RErun,..
RESIDENT DECEDENT
1 ....
SCHEDUL~ f
JO!NTL Y -O\~NED PR.OPERTY
Zelma M. Freedman
FILE NUMB:R
21-95-649
ESTATE OF
Jo,nt tor-antIs):
NAME
ADDRESS
2L2 Locust Street
Camp Rill, FA 17011
RELATIONSHIP TO DECEDENT
c1aughce-r
A.
Shirley L. Freepman
B.
c.
I
~
~
~
~I'
"
1;''-
.~
Jolntly-ownod property:
ITEM
NUMBER
LETTER
FOR
JOINT
TENANT
DATE
MADE
JOINT
DESCRIPTION OF PROPERTY iO'l'AL VALUE DECO'S DOLLAR VALUE OF
OF ASSET % !NT. DECEDENT'S INTEREST
House and lot of ground at
212 Locust Street, Camp Hill
conveyed to Zelma M. Freedmar
and Shirley L. Freedman I
April 27, 1990 (Deed Book N,
Vol. ...34, Page 949) attached. - -.
$82,'600.00 -
Appraisal Value (attached) 50 $41,000.00
1.
A
4/27/90
Subject to a mortgage in
favor of Marine Midland
Mortgage Corp.
Unpaid Principal on April I,
1995 - $38,626.87
Intere~t 4/1-4 18 @ 9.85% = 188.11
38,814.98
19,907.4.9
l
TOTAL (Also enler on line 6, Recapitulation)
(II more space is needed irrsert additional ~heets of same sjze)
s 21;092.51
Jul:19-2005 11:55
From-PREMIER ABSTRACT
+243 3390
FUNERAL EXPEN:::>>t:::::>>,
ADMINISTRATiVE COSTS AND
M!SCElLANEOUS EXPENSES
T-823 P.020/025 F-112
. . J'::'.":~:~; ,~;;;:,:,,;_:i~~~";;;.>.1';-'~ .'~ '.. -
......,:;.:...... COMMONWEALTt\ of PENNSYLW..NIA
INI'IE~ITMo/C:~ TA)!, RETURN
RE~,IDF~T DEC~DENT
c:5TAiE CF
ITEM
NUMBER
A.
1.
B.
1.
2.
Please Print or Type
Fil.E NUf",SER.
21-95-649
Zelma ~. Freedman
AMOUNT
DESCRIPTION
funeral ExpensctS:
Myers Funeral Home, Mechanicsburg, FA 17055
$5) 601. 10
Admini5tro~iva Costs:
750.00
Personal Represenlativc Commissions
Social Security l-.lumber of PG:rsonol ReptesentolivB:
- -
Year Commissions paid
1996
1,500.00
Atlorney Fee$
3. fomily Exemption
ClaimanT
Relationship
Address of Claimant at decedent's death
Slree! Address
........ .._ . __R _w
Zip Code
State
--- ..--.. --.--' .-.-..-.
A.
C.
1.
2.
3.
4.
5.
6.
7.
8.
City
89.00
Probate fees
Misc::oHaneous Expenses:
$250.00
William Derrick, Real Estate Appraiser
15.00
Filing Fees
100.00
365.00
Reserved fox account
TOTAL (Also enter on line 9, Rocopitulotion)
{If more space is needed, insert odditional sheets of same si:r:e.)
58,305.10
Jul:'19-2005 11:55
From-PREMIER ABSTRACT
+243 3390
. . " ~l,;"'~"r~."""~"o.J.~",-
I .":.;.; ~" ..:.:.>;::t~Pr.N""S"'1.V~I'"
. '.~ ',' '::.~:.....~!ft~E;:I~.t~j'JeE t..r RETURN
:'T'';.r:':~!-'>P Rt~~ott<olT OECeDfNr
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE UAB~l11'IES AND LIENS
ESTP.TE OF
Zelma M. Freedman
ITEM DESCR!I'TlON
NUMBER
1. Sears, Balance of Account
2.
Pa. Water Co., Balance of Account
3.
U.G.I., Balance of Account
4. p.P.&L., Balance of Account
5. Sa~nonG Communications
6. Lower Allen To~nship Sewer & Refuse
-~-' --~
T-823 P 021/025 F-112
P~~os:e PrInt or T,:,p~
FILE NUMBER
21-95-649
"TOTAL (Aloo enter on line 10, Recapitulation)
(If more space is needed, inserl additional sheets of some (ize.)
AMOUNT
$9,265.67
21. 68
122.31
37.39
6.00
73.05
$ 9,52.6.10
..
jt
._~
::.:::-:-:~l
.. ..- .....,....;..,...
J u I': 19-2005 11:55
T-823 P 022/025 F-112
From-PREMIER ABSTRACT
+243 3390
SCHEDULe .J
BENEFICIARIES
. ..:.;.~
COMMO"'W~"LTH of p~N...sn\lAI<J/'
INHERITANC.f 'AX ~GTURN
nE~IDENT DEC~DEN'
F;U, NUMeER
21-95-649
Es-rt.TE OF
ITEM NAMI: AN;) ADDRi:SS OF BENEFIC1Jl,RY RELATIOI-lSHiP AMOUNT OR--,-'.
I-lUMBER. SHARE OF ESTATE'"''''
. .-- . '
- .~.. ....... ..
A. To~oble Beq\Jo~IS:
1. Glo~ia Nicholson daughter 1/2 Re.side.nce'
11 Briar Lane
Camp Hi 11 ) PA 17011
.'-.'".
....... --.
2. Shirley L. Freedman daughter 1/2 Residence
21 Locust Street
Camp Hill , PA 17011 ....... ...
... ---...... --:------,. - . ._# .__.-.
Zelma M. Freedman
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitcble al'ld Governmol'llol BeqIJesls:
\.
TOjAI. CHARITABLE AND GOVER.NMENTAI. llEQUEST~ (Also enter on lil,e 13, RocapiTulation) S
(If morC spClce Is needed, in~ert additional shoets of sClrnQ ~;:z:el
Robert R. Jones Appraisers
APPRAISAL OF
A SINGLE FAMILY RESIDENCE
L 0 CAT ION :212 South Locust Street
Camp Hill
PA
17011
CLIENT
Purcell, Krug & Haller
1719 N. Front Street Harrisburg, PA 171022392
AS OF DATE
May 13, 2005
A P P R A I S E R :Christopher M. Jones, SRA
Robert R. Jones Appraisers
.05070248
I
Robert R. Jones Appraisers
7800 Allentown Boulevard
Harrisburg, PA 17112
Tax 10 #25.157.6961
Purcell, Krug & Haller
1719 N. Front Street Harrisburg, PA 171022392
In accordance with your request, I have personally
inspected and appraised the property located at:
212 South Locust Street
Camp Hill
PA
17011
The purpose of the appraisal was to estimate the market
value of the property, as improved, in unencumbered fee
simple title of ownership.
The subject property consists of:
8 Rooms
4 Bedrooms
2.o!1lrth~
The Ranch style residence contains
Gross Living Area.
It is my opinion that the estimated market value of the
property as of May 13, 2005 is $ 127,000
1,576 square feet of
The above information has been automatically extracted
from the appraisal and inserted in this cover page.
Respectfully submitted,
/J.., . . I /.v.r~'
L/...-Ly //
Christopher M. Jones, SRA
"'
Robert R. Jones Appraisers
Statement of Limiting Conditions
File #: 05070248
DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market
under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not
affected by undo stimulus. Implicit in this definition is the consumation of a sale as of a specified date and the passing of title
from seller to buyer under conditions whereby: (I) buyer and seller are typically motivated; (2) both parties are well informed or
well advised, and each acting in what he considers his own best interest; (3) a reasonable time is allowed for exposure in the open
market; (4) payment is made in terms ofeash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the
price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions.
granted by anyone associated with the sale.
. Adjustments to the comparables must be made for special 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 the 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 comparisons to financing terms offered by a third party institutional lender that is
not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar cost of
the financing or concession but the dollar amount of any adjustment should approximate the market'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:
I. The appraiser will not be responsible for matters of legal nature that affect either the propel1y being appraised or the title to it.
The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The
property is appraised on the basis of it being under responsible ownership.
2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the
sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination
of its size.
3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other
data sources) and has noted in the appraisal rep0l1 whether the subject site is located in an identified Special Flood Hazard Area.
Because the appraiser is not a surveyor, he or she makes no guarantee, express or implied, regarding the determination.
4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless
specific arrangements to do so have been made beforehand.
5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their
contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other
appraisal and are invalid if they are so used.
6. The appraiser has noted in the appraisal rep0l1 any adverse conditions (such as, needed repairs, depreciation, the presence of
hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware
of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser
has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the
presense of hazardous waste, toxic substances, etc.) that would make the property more or less valuable, and has assumed that
there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property.
The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be
required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards,
the appraisal report must not be considered as an environmental assessment of the property.
7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he
or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the
accuracy of such items that were furnished by other parties.
8. The appraiser will not disclose the contents of the appraisal report except as provided for in the Uniform Standards of
Professional Appraisal Practice.
9. The appraiser has based his or her appraisal rep0l1 and valuation conclusion for an appraisal that is subject to satisfactory
completion, repairs, or alterations on the assumption that completion of the improvements will be performed in a workmanlike
manner.
10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can
distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional
designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated) to
anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional
appraisal organizations; any state or federally approved financial institution; or any department agency, or instrumentality of the
United States or any state or the District of Columbia; except that the lender/client may distribute the property description section
of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The
appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public
through advertising, public relations, news) sales, or other media.
I
~
L
Freddie Mac Fonn 439 6.93
Page I on
Fann;, M.. Fonn 10048 6'93~
Robert R. Jones Appraisers
05070248
APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that:
I. I have researched the subject market area and have selected a minimum ofthree recent sales of properties most similar and
proximate to the subject property for consideration in the sales comparison analysis and have made a doilar 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 subject property,
I have made a positive adjustment to increase the adjusted sales price of the comparable.
2. I have taken into consideration the factors that have an impact on value in my development of the estimate of market value in
the appraisal report. I have not knowingly withheld any significant information from the appraisal report and I believe, to the
best of my knowledge, that ail 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 analyses, opinions, and conclusions, which
are subject only to the contingent and limiting conditions specified in this form. 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 conclusions are
limited only by the reported assumptions and limited conditions, and are my personal, impartial, and unbiased professional
analyses, opinions, and conclusions.
4. 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 did not base, either partiaily or completely, my analysis andlor the estimate of market value in the
appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or
occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property.
5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my
compensation for performing this appraisal is contingent on the appraised value of the property.
6. 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 occurrence
ofa subsequent event directly related to the intended use of this appraisal.
7. My analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform
Standards of Professional Appraisal Practice in place as of the effective date of this appraisal, with the exception ofthe departure
provision of those Standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure in the
open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time
noted in the neighborhood section of this report, unless I have otherwise stated in the reconciliation section.
8. I have made a personal inspection of the property that is the subject of this report. I further certifY that [ have noted any
apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate
vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of
the property value to the extent that I had market evidence to support them. I have also commented about the effect of the
adverse conditions on the marketability of the subject property.
9. No one provided significant professional assistance to the person signing this report.
If! relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the
preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the
reconciliation section of this appraisal report. I certifY that any individual so named is qualified to perform the tasks. [have not
authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal
report, I will take no responsibility for it.
SUPERVISORY APPRAISER'S CERTIFICATION: Ifa 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 the appraiser, agree to be bound by the appraiser's certifications numbered 4 through
7 above, and am taking full responsibility fOl' the appraisal and the appraisal rep0l1.
ADDRESS OF PROPERTY APPRAISED: 212 South Locust Street
Camp Hill
PA 17011
APPRAISER:
/7 , - 1/1~'
Signature: l./~
Name: Christopher M. Jones, SRA
Date Signed: August 8, 2005 _ / __
State Certification #: RL-00024LCert.ResREAP~.
or State License #:.
Expiration Date ofCertificat~~-or License: 06-30-2007-~
SUPERVISORY APPRAISER
Signature:
Name:
Date Signed:
State Certification #:
or State License #:
Expiration Date of Certification or License:
Page 2 of2
Robert R. Jones Appraisers
Complete App-Summary Report
Prd'perty Description
UNIFORM RESIDENTIAL APPRAISAL REPORT
File No. 05070248
PlQRertY-Acl9ress 212 South locust Street City Camp Hill . - --~.- State PA Zip Code 17011
L"g&Q(!~giJltion Attach~~_,_.___ County Cumberland
Assessor's Parcel No. 13-24-0797-199 Tax Year 4105 RE. Taxes $ 1,646.56Snecial Assessments $ N/A
~ S"'lOWeL NiA___.__ ___ __. =---~lJrrent Owner Shirle}' Freedman Estate ___,_..Qg91'Rant: I IOwner I ITenant lXIVacant
~ prQP_ert.u!g/11~praiseSlI X I Fee Sil11pl.;o,Leasehold Project TY.R.'1..U PUD "TlCondominium (illJpNA only) HOA$ N/A /Mo.
lli'jghborh.o_od or Project liame Cumberland ParklRossmoyne area Ma!>..fu!.ferenceADC Mall 19, J-6 Census Tract 0111.00/25420 .._._
S_""'-P.rige $_.~/A Date of Sale N/A . Description and $ amount of loan charges/concessions to be paid by seller None
Lender/Client Purcell, Krug_~Haller . Address 1719 N. Front Street Harrisburg, PA 171022392
Aooraiser Christo her M. Jones SRA Address 7800 Allentown Boulevard Harrisbura. PA 17112
Location X Urban ~ Suburban I- Rural Predominant Sin~le family hOUSi~ Present land use % Land use chE~r
PW ~ AG One family _...J:i ~Not likely Likely
Built up -'--'- Over 75% rx 25-75% I- Under 25% ~cupancy $( 0 (yrs
Growth rate X Rapid I- Stable I- Slow ~ Owner ~~ Low ~ 2-4 family --.---Jl In process
Property value - Increasing ~ Stable f- Declining _ Tenant 14 High 60+ Multi-family.. _,__.j! To: --~._---_._-----
Demand/supply Shortage In balance f- Over supply ~ Vacant (0-5%) Predominant Commercial 15
- ex VacanUover 5%) 120+- 50+- Vac land 0
MarketinQ time Under 3 mos. 3-6 mos. Over 6 mos.
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: Shiremantown Borough to the north, Saint Johns Church Road and Slate Hill Road to the east,
'p~II11~r Drive to the south and Sussex Road .a_nd Kensington Drive to the west. -~.------ .--- ".__.~--~
Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):
The s.l!!Jject is located in the Cumberland Park area in lower Allen Township, Cumberland County, PA, The area is approximately 3 miles,
southwest of the City of Harrisburg which is considered to be the employment center for the region. Additional employment is also
iY.il.ilable within the Camp HIli area, Essential services and amenities are availabl~ convenient to the subject. The aforementioned
boundaries encom~ 2 similar older established residential developments and some sUjlporting commercial uses.
-_._---_..._-_.-.-~
Market conditions in Ihe subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time
- - such as dala on competitive properties for sale in the neighborhood, description of the prevalence of saies and financing concessions, etc.):
S:_ount}' tax assessment records and multi:list statistics for the neighborhood indicate that the neighborhood price range is stable. The
l11ulti.list service also indicates a narrow list to sale price ratio of 97% with an average marketing time of less than 120 da}'s. Recently_____
int~lltrates have slowl}' started to rise, the}' are expected to slowl}' rise through the remainder of thl!Jear, but are still comllarativel~
F'~s.8I1tI}' financing is readily available and seller concessions are not prevalent. ----..-- ---
Q Project Information for PUDs (If applicable) - - Is the developer/buitder in control of the Home Owner's Association (HOA)? . UYes l2<.]No
? Approximate total number of units in the subject project N/A_~. Approximate total number of units for sale in the subject project N/A
Describe common elements and recreational facilities: N/A
Dimensions 69.61 X 147.06 x 91,27 x 134.85 Topography Mostly level with street .-
Site area ,25 acre __~__ Corne;-Lotl]JYes-~ Size Average for the area
Specific zo';;;;g classifi~~ti~~tscriPtion ~1...-~l1gle Family Established Residential Shape Rectan9.l:!!!!....~_
Zoning compliance []] Legal Legal nonconni,ng (Grandfathered use) U Illegal U No zoning Drainage Average for the area ---.- ._-
Hi hest & best use as imoroved: X Present use Other use (exolain) View Houses I Commercial
Utilities P,t!lJlic Other Off-site Improvements Type PllQiic P~te Landscaping Average for the area
III Electricity X Street ~Jlhalt ~ - Driveway surface Asphalt__
in Gas i ~__~~= ~ - Curb/gutter Concrete .!. - Apparent easements Normal utility
Water Sidewalk Concrete .!. - FEMA Special Flood Hazard A~ 0 Yes l2<J No
Sanitary sewer .!. ----.-- Street lights Yes .!. - FEMA Zone Zone C _ Map Date 09-30-77
Storm sewer X Allev None FEMA Mao No. 421016B H&I.02
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc.): There were no allllarent __
easements, encroachments or other conditions which would have an adverse impact on the SUbject ~erty,
GENERAL DESCRIPTION EXTERIOR DESCRIPTfON FOUNDATION BASEMENT INSULATION
No. of Units One Foundation Cone Block Slab None Area Sq. Ft. 456 - ~
~-
No. of Stories One Exterior Walls 'Aium&Frame Crawl Space Y~ll.NotView % Finished .0. ~.,'~ '000 X
-----------
Type (Det./Att.) Detached Roof Surface Flat-Rubber Basement Yes Ceiling ExposedJst Walls Concl X
~-- Sump Pump None_.==
Design (Style) Ranch Gutters & Dwnspts. Aluminum Walls Block Floor None X
--.---
Existing/Proposed Existing_ Window Type Wood D/H Dampness No Evidence Floor Concrete None _
Age (Yrs.) 55 est Storm/Screens XIX Settlement No Evidence Outside Entry Yes-Stell!n U nknown ~__.__
--
Effective Aoe Yrs.) 20 Manufactured House No Infestation No Evidence
_BOOflll~ ....fQy~- LivinQ_ ...Qir1ir1L Kitchen . -~ FamilY-R!!l~ Rec. Rm. Bedrooms # Baths Laundry Other Area SJl.~
~a5~ment -----------,"- --- --- - - 456
1 __1___ 1 ~-_.-
o~e~ 4 2 1 -- 1-------.----.1.lli.
I&v~_ 0
-------',--- -
Finished area above nrade contains: 8 Rooms' 4 Bedroomrs" 2.0 Bath's" 1 576 Snuare Feet of Gross Livinn Area
INTERIOR Materials/Condition HEATING KITCHEN EQUI~ ATTIC ~ AMENITIES ~ CAR STORAGE:
Floors ~pt& Vin/Avg_____ Type F.W.A. Refrigerator '70 None ~ Fireplace(s) # None f- None 0
Walls f!lneling I Avg-,- Fuel Gas Range/Oven 1S. Stairs I-- Patio None >- Garage 1+ # of cars
Trim/Finish Wood/Average ondition Avo. Disposal _ Drop Stair I-- Deck None >- Attached
Bath Floor Vin}'11 Avera~ "--." --
COOLING Dishwasher ~ Scuttle I-- Porch Yes -J. Detached
Bath Wainscot Fiberglass/AvL Central ~ Fan/Hood ~ Floor I- Fence ~I- Built-In
~-------
Doors Wood I Painted Other ~ Microwave _ Heated f- Pool ~f- Carport XX
Condition NI A Washer/DrYer Finished Drivewav Asohalt
Additional features (special energy efficient items, etc.): Front porch; oversized carport. -~
----.-----....------. .- _._--~-------
Condition of the improvements, depreciation (physical, functional and external), repairs needed, quality of construction, remodeling/additions, etc..
SEE ADDENDUM
----------- --..-
Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site,
or in the immediate vicinity of the subject property: The subject ~ was built prior to 1978 and lead based paint maY' be present on or in
the orooertv. The aooraiser is not an exoert see attached Iimitina conditions.'.-
relJl:lle Mac rorm fU O.~,J C","," ,vr" a~l"lle~ae orm "'6-9'
Robert R. Jones AppraIsers
Powered By r:!~' r;l..+;lIIt..:tll
Valuation Section
File No. 05070248
'=STIMATED SITE VALUE. . .... .. .............. = $ _ _~4,000 Comments on Cost Approach (such as, source of cost estimate,
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: site value, square foot calculation and for HUD, VA and FmHA,
Dwelling ___._1,576 Sq, Ft. @ __73.50 = $ ____ 115,836 the estimated remaining economic life of the property):
Bsmt .__~Sq.Ft.@~= 8,801 See attached Scope #5 for additional comments on the Cost
P~rcl1__ ___'m _________ = -~llQ ~llproach. See Floor ~lal1_!o!.grossJiyir1g area calculations,_
Garage/Carport _.456 Sq. Ft. @ _ 12.50 = ____S,LOQ -.--------,-~-------,---
Total Estimated Cost New. ....... =$ ------ 132,537 he estimated remaining economic life is 40 Yrs.
~ Less Physical Functional External -
44,1791 01 0=$ 44,179
Depreciation
Depreciated Value of Improvements. =$ 88,358 ----.- - .._-----_.._-~--------------_.._------
"As-is" Value of Site Improvements, =$ 5,000
INDICATED VALUE BY COST APPROACH. . . . . . . . . . = $ 127 358
iTEM SUBJECT COMPARABLE NO, 1 COMPARABLE NO.2 COMPARABLE NO.3
Address 212 South Locust Street 78 Kensington Drive 17 Sussex Road 23 Palmer Drive
Camp Hill Camp Hill Cam~__.. Camp Hill
Proximi!y to Subject 0.81 MI SSW 0,41 MIW 0.68 MI S .._-~
S_aJes Price . .___ $ N/A 1$ 119900 1$ 132,500 1$ 132,900
F'.ri~/gross Li1L.i\rea $ 0$ 98.681 $ 91.631 $ 91.341 I
Data and/or Inspection Exterior Inspection Exterior Inspection Exterior Inspection
~rificaJion Source Assessment Rcrds MLS/Assessment Records MLS/Assessment Records MLS/Assessment Records
VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION + H S Adjustment DESCRIPTION + r.} $ ^<fustmen! DESCRIPTION +(-) SAdjuslment
Sales or Financing F.H.A, .1,500 Conventional o Conventional 0
Concessions 41 dam o 97 dom o 5 dam 0
[:l.ate of Salemme N/A 12-13-2004 o 05-03-2005 o 10.20.2004 0
Location _~ Suburban Suburban o Suburban -.-- o Suburban .._JJ
l,Elasehold/Fee SiI11ple Fee Simple Fee Simple o Fee Simple o Fee Simple 0
Site ____.__. .25 acre .22 acre o .17 acre o .39 acre 0
-------
Vie'^'..________.._ Houses Houses o Houses o Houses 0
Q.esig.n....ar1cLARQ"aL. Ranch - Avg. Bancl!..:. Avg. 0 Ranch. Avg-'---_. o Ranch - Avg. 0
Quality of Construction lA.I&Frm-=Avg:-' .- Br&Vn . Avg. .1,000 VIrl)'1 . Avg,--- o Br&AI - Avg. -1,000
I\g5'.m.. _ ._.___ 55 est 55 est -- ---.. o 45 est o 48 est ._---~ ___ ..Jl.
Condition _ Average Average 0 Average o Average 0
Total~"R~-8aths ~idrm~18aths o 1o~Bdrm;rB;;h;- -~---
Above Grade Total ffi 0 0
Room Count 8 4 2.0 6 3 1.5 1,000 8 3 2.0 0 61 31 1.5 1,000
Qrgss Li'C!!:!g.t,,~a_ ____1,576SQ. EL _. l,215SQ. Ft. 5,400 1,446 SQ. Ft. 2,000 1,455SQ. Ft. 1,800
8asement & Finished 29% I 0% 0%/0% 2,000 50% 150% .3,000 100% 150% .5,000
Rooms Below Grade None None o None o None 0
Functional Utility ~verage Average o Avera~ o Averag~._._ ~.Jl
Heating/Cooling F.W.A.lNone F.W.A./None o F.W.A./None 0 F.W.A.I CA -2,000
Energy Efficient Item Storm Units Storm Units o ThermoReplac -2,000 Storm Units 0
~ g.a...rage/Carport _ 1+ Car CarJl.<ll'!..___ None 1,500 None 1,500 1 + Car Carport 0
~---
~ Porch, Patio, Deck, Porch Porch o Deck o Porch-Deck -1,000
FireRlace(~~~ None None o None o None 0
-- ~-
EenceJ'g..ol~ None None o None o None 0
Other None None o ModernKitchen .2,000 None '--. 0
f\jj!t.c,<Jj. (total) II X 1+ I 1_ 1$ 7,400 1 1+ 1 X 1- 1$ -3,500 Tl~~----=- -6,200
Adjusted Sales Price 6.17 % Net 1$ .2.64 % Net 1$ .4.67 % Net
of Comnarabl~ 10.34 % Grs 127 300 7.92 % Grs 129 000 8.88 % Grs 126 700
Comments on Sales Comparison (Including the subject property's compatibility to the neighborhood, etc.): SEE ATTACHED ADDENDUM
. -- .-------.. _._.~---~-----~---- -- --
.- ..--- ... --
------ - - -------~---
ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
Date, Price, and Data None in last 36 None in last 12 months None in last 12 months None in last 12 months
Source, for prior sales Months Assessment Records Assessment Records Assessment Records
within vear of annraisal Assmnt Records
Analysis of any current agreement of sale, option, or listing of the subject property and analysis of any prior sales of subject and comparables
within one year of the date of appraisal: I was unable to find any other transfer of the campa rabies over the !last 12 mos. If in the last 3 years
it is noted for the subject. The subject has not been listed for sale in the past 12 months, see scope #8.
INDICATED VALUE BY SALES COMPARISON APPROACH. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ -- 127,000
INDICATED VALUE BY INCOME APPROACH lIf Anolicable) Estimated Market Rent $ N/A IMo. x Gross Rent Multi lier N/A =$ N/A
This appraisal is made lXJ'as is' W~ubject to repairs,. alterations, inspections ?r.conditions listed ~elow. Usubject to completion per plans and sp<;cifications.
Conditions of Appraisal: The appraisal IS completed In the "AS IS" condltron. The appraisal IS completed as of the date of death which was
~ 13, 2005,I~_subject was inspected on July~1llQL..____
Final Reconciiiation: The Sales COl!'parison Approach to value is considered to be the most accurate method of achieving an estiiliaiea--'-
market value. The Cost AJlproach usually)ets the high limit of value and is used to support the Sales Comparison Approach. The lack of
data to develol'...! monthly rent or multiplier forced the elimination of 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 condilions, and market value definition that are stated in the attached Freddie Mac Form 439/Fannie Mae Form 10048 (Revised 06/93 ).
I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTYTHAT IS THE SUBJECT OF THIS REPORT, AS OF May 13, 2005
(WHICH IS THE DAC INSPECTION AND TH..E EFFECTIVE DATE OF THIS REPORT) TO BE $ 127,000
APPRAISER: ~~.;l t ~ SUPERVISORY APPRAISER (ONLY IF REQUIRO:
fugnature ___ _ _ '~~~/ ~ignature _ Did ODid Not
!'lame Christophel'~!l!l,~FL._~_...._._.__...______ Name . Inspect Property
Qate ReJ'ort ~gned August 8, 2005 / Date Report Signed --
State Certification # RL-000242-LP~rt.ResREAJlE.,--_ State PA State Certification # ---~~-. State
,.,:;;,_.. ~ <::lol~ ,." <::'010 I ;_~no , " -.---- "Io~-
reddie Mac orm 70 6.93 eA<';c " U. 2 Fannie Mae orm 1004 6-93
TEXT ADDENDUM
File No. 05070248
Borrower: N/A
Property Address: 212 South Locust Street
City: Camp Hill State: PA
Lender: Purcell, KruQ & Haller
County: Cumberland
Zip Code: 17011
CONDITION OF IMPROVEMENTS
The physical condition is reflected by the effective age stated herein. The subject is across the street from commercial activity,
this does not have a negative impact on the enjoyment or value of the sUbject property. Referring to the attached floor plan, it
appears that to the original house the rear 2 bedroom addition was added. I was unable to determine the date of the addition.
The addition has created a super adequacy with the amount of bedrooms for the area. The floor plan shows that one of the
rooms is a laundry, this could actually be used as a 5th bedroom and was most likely built that way. This situation will be
considered in the valuation process. Over all the subject is considered to be in average condition.
ADDENDUM TO SALES COMPARISON APPROACH
All 3 comps are located in the same market area as the subject. After adjustments are applied they provide a close range of
value for the subject property. Most emphasis is placed with comparables 2 & 3 as they also have additions. The following is a
brief explanation of some of the adjustments applied.
Adjustments are applied under financing to reflect seller help in mortgage placement and the affect those concessions had on
the sale price.
The quality of construction adjustments are applied to reflect the exterior finish and reflect market preference to all brick or
partial brick exterior.
On the room count line adjustments are applied for the bathroom count only. The total room count/room sizes are reflected in
the gross living area adjustments. The appraiser has used various sources for data and verification. Noting that some sources
can have different data, from those the most reliable data is used in determining a comparables gross living area.
On the first line of the basement, adjustments are applied for the percentage of finished area and also considers the total
basement area.
The second line adjustment Is applied for the bathroom count in the basement, which enhances the functionality of the
finished basement.
The remainder of the adjustments are applied for differences and are self explanatory.
The sales used are cash or have been adjusted to cash equivalent value.
It is noted that comparable sale number 3 occurred over six months prior to the appraisal date and islare considered to be the
best available at the present time.
It is noted that the individual adjustments for sale numbers exceeds 10%. The sales chosen are considered to be the best
Scope of Work of the Appraisal or the Extent of the Process of Collecting, Confirming, and Reporting Data:
Standard Rule 2-2(b) of the [Uniform Standards of Professional Appraisal Practice of the Appraisal Institute] sets forth the
reporting requirements for a Summary Appraisal Report. As such, it presents only summary discussions of the data, reasoning
and analyses that were used in the appraisal process to the develop the appraisers opinion of value. Supporting
documentation that is not provided with the report, is retained in the appraiser's file. The appraiser is not responsible for the
unauthorized use of this report.
1. The appraiser made a physical inspection of the subject property. This included an inspection of both the interior and
exterior. The exterior inspection included observing the site and its' location. I physically measured the house from the
exterior. The interior inspection consists of a walk through the building. All rooms were accessible and viewed.
2. Information pertaining to regional, city, township and neighborhood is based on facts obtained from organizations Including,
but not limited to; County Planning Commission, U.S. Census Bureau and local newspaper publications, etc. The appraiser
has personally viewed the neighborhood.
3. The subject property data is based on the legal description from the local courthouse, the County Assessment Office, owner
and/or parties to the transaction and personal inspection.
4. Highest and Best Use considers the physical aspects of the property, legal permissibility and neighborhood trends.
5. The three traditional approaches to value were considered in the process. Cost data Is supplied from the [Marshall and
Swift Cost Manual] and local builders. The site value is based on sales of vacant land from within the neighborhood, or similar
neighborhoods. Sales data was obtained from at least two of the following sources all of which the appraiser believes to be
reliable; appraiser files; the local multi-list service; parties to the transaction; courthouse and assessment records. In most
cases the lack of reliable information for development of a rent multiplier forced the elimination of the income approach, in
areas where it Is applicable, it is applied.
TEXT ADDENDUM
File No. 05070248
Borrower: N/A
Property Address: 212 South Locust Street
City: Camp Hill State: PA
Lender: Purcell, Krug & Haller
County: Cumberland
Zip Code: 17011
6. After analyzing the available data a final estimate of market value is made.
7. To develop the opinion of value, the appraiser performed a complete appraisal process, as defined by the Uniform Standards
of Professional Practice. This means that no departures from Standard 1 were invoked. Standard 1 establishes the criteria for
the development of a real property appraisal.
8. I have examined available data and was unable to find any evidence that the subject has been listed "FOR SALE" recently.
Per the attached deed or assessment records, the subject has not transferred ownership over the past 36 months. The
appraiser is not aware of a pending sales agreement on the subject property.
PURPOSE OF THE APPRAISAL
The purpose of the appraisal is to estimate market value.
FUNCTION OR THE INTENDED USE OF THE APPRAISAL
To assist the client in an estate settlement. This report is not intended for any other use.
MARKET VALUE DEFINITION
The market value definition cited in this report is from the Federal Register 08.24.1990 by the OCC and shown as an example in
the Glossary section of USPAP.
INTENDED USER OF THE REPORT
The intended user of the report is shown on the appraisal form itself as the client and/or their assigns. No other uses should
rely on this report.
THE FOLLOWING ITEMS SUPPLIED ARE COMMENTS MOST TYPICALLY REQUIRED BY LENDERS TO CLARIFY ASPECTS OF
THE APPRAISAL PROCESS.
Comments on the cost approach; the estimated site value in the cost approach is based on recent land sales either in the area
or competitive locations. The cost figures are utilized are from the Marshall & Swift Valuation Service, these are verified with
local costs. Physical depreciation is based on the age/life method. The estimated remaining economic life is 40 years.
The commercial and or industrial land use in the area does not have an adverse affect on the value and/or marketability of the
subject property, nor does it have a negative impact on the residential use or enjoyment of the subject property.
I am unable to verify the insulation "R" factor. The presence of UREA.FORMALDEHYDE FOAM INSULATION could not be
determined. If UFFI is present, the appraised market value may be adversely affected or voided. Any information about
insulation stated on the appraisal was provided by inspection, owner or real estate agents and is assumed to be accurate. The
appraiser is not aware ofthe existence of radon gas and/or radon daughters, and lead based paint and does not have the
necessary equipment to test for the presence of same. If a future test shows unacceptable levels of radon present or lead
based paint, the appraised market value may be adversely affected or voided.
Rooms such as foyer, laundry and bathrooms typically are not included in the total room.
Every effort has been made to conform to FNMA & FHLMC Guidelines; and in most cases, an even stricter interpretation found
common to most investors in the secondary market has been applied.
The appraiser has chosen what are believed to be the best comparable sales available from market research. Adjustments in
the "Direct Sales Comparison Approach" are based on market extraction, not on cost figures. Occasionally it is necessary to
use comparable sales that occurred over six months prior to the effective date of the appraisal, have individual adjustments
exceeding 10% of the comparable's sales price, and that are located more than 1 mile from the subject, etc.
Every subject property cannot be compared to "ideal" comparable sales. The appraiser has chosen the best sales available
from the market search which meet investor underwriting standards and guidelines established by the Appraisal Institute.
ADDITIONAL CERTIFICATION;
As of the date of this report, I have completed the requirements of the continuing education program of the Appraisal Institute.
TEXT ADDENDUM
File No. 05070248
Borrower: N/A
Property Address: 212 South Locust Street
City: Camp Hill State: PA
Lender: Purcell, Kruq & Haller
County: Cumberland
Zip Code: 17011
ADDITIONAL CERTIFICATION;
I certify that, to the best of my knowledge and belief, the reported analyses, opinions and conclusions were developed, and this
report has been prepared, in conformity with the requirements of the Code of Professional Ethics and the Standards of
Professional Appraisal Practice of the Appraisal Institute.
ADDITIONAL CERTIFICATION;
I certify that the use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly
authorized representative.
ADDITIONAL CERTIFICATION
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 to 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 occurrence of a subsequent event directly related to the intended use of this appraisal.
SPECIAL LIMITING CONDITIONS
This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the report. The
borrower has the right to have the home Inspected by a professional home inspector.
When performing the inspection of this property, the appraiser visually observed areas that were readily accessible. The
appraiser is not required to disturb or move anything that obstructs access or visibility.
When completing the appraisal, a visual inspection was done in accordance with guidelines. The inspection is not technically
exhaustive. The inspection does not offer warranties or guarantees of any kind.
MOLD: There mayor may not be mold present in the property. The appraiser is not trained to detect mold.
Appraisers Signature
Date 08-08-2005
-.&~r
SUBJECT PHOTOGRAPH ADDENDUM
Borrower N1A
Property Address 212 South Locust Street
City Camp Hill County
Lender Purcell, Krug & Haller
05070248
Cumberland
State ~ZipCode 17011
Robert R. Jones Appraisers
FRONT OF
SUBJECT PROPERTY
REAR OF
SUBJECT PROPERTY
S1REET SCENE
COM PARABLES PHOTOGRAPH ADDENDUM
Borrower NJA
Property Add",ss 212 South Locust Street
City Camp Hill County
Lender Purcell, Krug & Haller
05070248
Cumberland
State ~ZipCode 17011
Robert R. Jones Appraisers
COMPARABLE SALE # 1
78 Kensington Drive
Camp Hill
Date of Sale:
Sale Price
Sq. Ft.
$fSq. Ft.
12-13-2004
119,900
1,215
98.68
COMPARABLESALE#2
17 Sussex Road
Camp Hill
Date of Sale :
Sale Price
Sq. Ft.
$fSq.Ft.
05-03-2005
132,500
1,446
91.63
COMPARABLESALE#3
23 Palmer Drive
Camp Hill
Date of Sale :
Sale Price
Sq. Ft.
$fSq. Ft.
10-20-2004
132,900
1,455
91.34
SKETCH ADDENDUM
File No: 05070248
.
Bo,rower I Client N/A
Property Address 212 SoUth Locust Street
City Camp Hill Counly
Lender ~Purcell, Krug & Haller-=--=-_
Cumberland
State ~ Zip Code
17011
19.00'
Bedroom cl
clo
LaUndry/
"'-I
~
24.00'
Bath
32.00'
~
I
I
I
L._..___
SKETCH CALCULATIONS
G
A1 : 19.0 x 24.0 =
A2 : 32.0 x 35.0 =
456.0
1120.0
FilSl Fioor
1576.0
Total living Area
1576.0
Robert R. Jones Appraisers
LOCATION MAP ADDENDUM
File No: 05070248
BOITower ~~_____,._
Properly Address 212 South Locust Street ____ __
Cily Camp Hill __ Counly Cumberland
Lender Purcell, Krug & Haller ~___~____~__~_
State ~ Zip Code
17011
repared by Roben R Jones. AppraISers 717.652.6600
COMPARABLE
COMPARABLE SALE # .' 1
A~~, 78 KENSINGTON DR
D.l..rs~. 12-13-2004 Sale Price 119.900
Room Count . Total Rooms ~Bedrooms ~&Ul$~
GrossLMngArea 1.215
Proximity to Sub'eel 0.81 MI SSW
COMPARABLE SALE # 2
Addr", 17 SUSSEX RD
DaleorS~e 05-03-2005 SaloPrict 132.500
Room Count. Total Rooms --L-Bcdrooms 3 Ba1hs ~
Gross Living Area 1 q 4 6
Proxunit to Sub"eel 0 . 41 MI W
COMPARABLE SALE #
Addr... 23 PALMER DR
DaleorS~, 10 20-2004 SaI,Prict 132.900
Room Count - TolalRooms ~edrooms ~Baths ~
Gross LIving Aree. 1 4 5 5
Proximit to Sub"eel 0.68 MI S
Robert R. Jones Appraisers
SITE PLAN ADDENDUM
05070248
Be'Tower N/A
Properly Address 212 South Locust Street
City Camp Hill County
Lender Purcell, Krug &HaIJer
Cumberland
State ~~_Zip Code
17011
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. ""'~~.,"" .
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
FREEDMAN. Shirley L.
FILE NUMBER
21 05
0585
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
PNC Bank, Checking Acct. #5140079876.
See attached Statement.
2.
PA State Employees Credit Union, Savings Acct. #0210266726 S01.
See attached Statement.
3.
PA State Employees Credit Union, Checking Acct. #0210266726 S04.
See attached Statement.
4.
Proceeds from Phoenix Acct. #600050518.
See attached check dated 4/28/05 and see attached deposit slip depositing check
post-death on 6/9/05
HSBC Mortgage Corporation - escrow refund
5.
6.
Phoenix - replacements for uncashed checks
7.
State Employees' Retirement System - final pension check
VALUE AT DATE
OF DEATH
9,386.94
17.30
8,372.44
2,738.17
98.27
20.04
296.35
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
20 929.51
AUG-15-2005 20:46
PNCBANK
412 768 3458
Po 01/01
o PNCBAl\K
August 16, 2005
Jill M. Wineka
1719 North Front Street
Harrisburg. P A 17102-2392
RE: Estate of Shirley L. Freedman, deceased
SSN: 210-26-6726
000: 5/13/2005
Dear Ms. Wineka:
In response to your request for Date of Death balances for the customer noted above, our
records show the following:
Checking Account
Account #5140079876
Established 04/14/1983
SHIRLEY L FREEDMAN
000 balance: $9,386.94 (non-interest bearing)
The decedent maintained Loan Account (ILA #4001008109172092). For further
information, please call 1-888-762-2265. Select option 1, then option 3, and then 0 (zero).
(We do Dot have access to Loan information, you must contact the Loan Area the the
above number for further assistance).
Please note that this office only provides date of death balances for deposit accounts
(IRAs, CDs, Checking and Savings accounts). We do not process any financial
transactions or provide statements. If you need assistance with any of these items,
please call 1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch
office.
Sincerely,
(j{JfM&. UkLiz
Rachelle Wells
1-800-762-1775
P7-PFSC-04-F
500 first Ave.
Pittsburgh PA 15219
Member FDIC
TOTAL P.01
~
~.""..
PSECIt;
the financial link TM
July 5, 2005
Account # 0210266726
JILL M WINEKA
C/O PURCELL KRUG & HALLER
1719 NORTH FRONT ST
HARRISBURG, P A 17102-2392
Dear MS WINEKA:
The following is the status of SHIRLEY L FREEDMAN's account with PSECU as of the date of death.
Joint Owner's Name
Date of Death
Date of Birth
NONE
05.13 .2005
05.07.1934
Share
SOl
S 04
Description
Regular Shares
Checking
Open date
05.31.1994
05.31.1994
Balance
$ 17.30
8,372.44
Accrued Dividend
$0.00
0.70
The dividend earned from January I, 2005 through the date of death was $7.42. The decedent had no loans with us.
We do not have safe deposit boxes for our members.
We need the executrix to sign and date the enclosed Authorization to Close Account form. 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.
Sincerely,
~1/~' . '
vj~
Meacie Fairfa{ ~
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
Mailing Address: P.O. Box 67013, Harrisburg. PA 17106-7013. (717) 777-2100 (TOO) . (800) 472-1967 (TOO)
Web Address: www.psecu.com
Savings federally insured up to $100,000 by the National Credit Union Administration.
(,1
...
REMOVE DOCUMENT ALUNu I t11~ ...~"rU"A ,'v," ..-.
_ : i:
.' &'<. o.!\Hili(.;'t?;',~
'()i~d~i:;:;:; ,
<:
~., I
**********$2.738.17" ~
ii':~o80 ojt.~~ ;!iOM DATE OF IS~U~' '.', g
~~~ ~~;,'f~i"~-71:\:~~:[.!, 1:::'--:."'''' ~,:',."".:, :,:' ,... :
s ,sii~et'B;mk:&~Tru~t CoriiP~IlY;: ~
~, ~!t,t? \',...... -, ,., - , -
"!:~%',if ,:' ",,' ,; ~
'~"'" '"
~
!1~'tc'l'~ .~~.:}
PREFERREO,;',(f
CLIENT' ,
ACCOUNT
"~~"
~~~;~~~;" ';.
<:
~
~
m
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~
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<:
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.-': .:.,::_ '~', ,-I,';' _~ ~:~ {~~~,~\i~I,~~: ~. ~~~::'!> , ~.~ ~'~',,'(: "'-:'~","
;Acco'uhtNol~60:005b51 ;8:.,
A~~p'Y'~1:?
~~O~t:-;.r~TStTS ,
PAY .TWOTHOUSAND SEVEN HUND~~9. T~I~:V :~I:~:~ ~~IfR})
TO THE _ ~O;- <J':, :,.:.' '-,' ~);::'_:'}!:I.:~>,., ~~:,f<~~'f
ORDER OF SHIRLEY L FREEDMA~::_;,;;~;'~\~&~ ~&:trN
212 S LOCUST ST . .. ",~"f ~';,;:
CAMP Hill. PA 17011-6765 j:~:,,;;;' ;:,'g',:;
,r'.-....U....~,.~...,.-'iI:""'''''.....".jr.':......-,,;.-..'''''.. "";">',;"-,,,
'~ii~J:;',~w::!
it:Nl \~~~':.', ;.'~:.t:,~'
,~::<:'!fAl1.THORIZEO SIGNp.,TURE
'd ~;;iIil' '~l<'~..!'!" "0'
, .".,_....,.."'_,...,::. """'O""'~""'""__,,....,,:':"",,,.,..,,..,.,,,,","'"""""O,,"'",,,_"""""I.,..''".',.....~''''"._... .,..,.~"'.,.", . ,," ,. , ...
'8
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II- 0 0 J. 0 ~ 2 J. ? 211- J: 0 : : :l 0 2 B :l b I: B B J. :l 2 b q J.
II-
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"-
1
PREFERRED CLIENT ACCOUNT
INSURANCE SERVICES - #934
P.O. Box 570
ROCKLAND, MA 02370-0570
t PHOENIX
PREFERRED CLIENT
ACCOUNT
SHIRLEY L FREEDMAN
212 S LOCUST ST
CAMP HILL PA 17011-6765
Page 1
v'
600050518
PRIMARY
ACCOUNT NUMBER
4/28/2005
STATEMENT
CLOSING DATE
1".111,"11I.. JII .11.. .11.11..1.. .1.11. 111.1... .11111.11111.1
TAX ID NO:
210-26-6726
BALANCE
LAST ST.Z\.TEMENT
2,736.90
NO. I
1 I
CREDITS
TOTAL AMOUNT
1. 76
NO.
CHECKS AND DEBITS
NO. I TOTAL AMOUNT
2 I 2,738.66
600050518
BALANCE
THIS STATEMENT
0.00
PREFERRED CLIENT ACCOUNT
ACCOUNT TRANSACTIONS
DATE........... AMOUNT............ .BALANCE. ..DESCRIPTION
04/28 1.76 2,738.66 CREDIT-INTEREST
04/28 0.49- 2,738.17 DEBIT-WITHHOLDING
04/28 2,738.17- 0.00 DEBIT-CUST REQ CLOSE
RATE HISTORY
DATE. ........... RATE
04/16 1.800%
DATE.... ..... ... RATE
DATE... .... ..... RATE
****** CURRENT INTEREST RATE
****** INTEREST CREDITED YEAR-TO-DATE
1.800% ******
18.05 ******
ACCESS TO YOUR ACCOUNT INFORMATION IS NOW AVAILABLE 24 HRS A DAY
7 DAYS A WEEK. PLEASE HAVE YOUR ACCOUNT # AND CUSTOMER SERVICE
CODE (LOCATED ON THE REVERSE SIDE OF THIS STATEMENT) AVAILABLE
WHEN CALLING TOLL-FREE 1-800-331-4631.
********** END OF STATEMENT **********
::j7J . l
~() -pJ /'61 J!r
& Jle-- ;J i'-1
~ ~. .' J~ c/
~ ce if9-.-V /r;r- ~
/
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NOTICE: See reverse side for reconci1iation of this statement and important information.
934-60
tPHOENIX
Phoenix Life Insurance Company
One American Row
P.O. Box 5056
Hartford, Connecticut 06102-5056
For Reference Number
600050518
Date
OS/23/2005
Transaction #
G1901147010
SHIRLEY FREEDMAN
212 SLOCUST ST
CAMP HILL PA 17011-6765
Instrument Number
AC11110476
Net Amount
*****$2.738.17
600050518
600050518
INDIVIDUAL BENEFITS
PMG-01
44
~ PNCBAN<
040
WINDSOR PARK (115)
5288 SIMPSON FERRY ROAD
MECHANICSBURG PA 17055
Cashbox 02
* Depos it Check
10:00 JUN 9 2005
Account Number
Tran Amount
5140079876
$2,738.17
W/S 10 WWSH1152 Sequence Number 00032
Batch 401
This deposit or payment is accepted subject to
verification and to the rules and regulations of
this bank. Deposits may not be available for
immediate withdrawal. Receipt should be held
until verified with your statement.
REV 1511EX + (1-97)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
ESTATE OF
FREEDMAN. Shirley L.
21
05
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
B.
DESCRIPTION
1.
2.
3.
FUNERAL EXPENSES:
Myers Funeral Home, Inc. - funeral services
Evans Cemetery Memorials - gravemarker
Post-funeral luncheon and Pastor services
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) Charlotte A. Vacondios
Social Security Number(s) I EIN Number of Personal Representative(s) 181-32 -5681
Street Address 212 South Locust Street
City Camp Hill, State PA Zip 17011
Year(s) Commission Paid: not paid yet
Attorney Fees Purcell, Krug & Haller
Family Exemption: (If decedenfs address is not the same as claimanfs. attach explanation)
Claimant
2.
3.
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees Register of Wills
5.
Accountanfs Fees
6.
Tax Return Prepare~s Fees
7.
8.
9.
10.
11.
12.
13.
14.
15.
16
17.
Register of Wills - Short Certificates, Will filing fee, JCP fee, Automation fee
The Sentinel - advertising
Cumberland Law Journal - advertising
Premiere Abstract Limited, LLC - Deed
Robert R. Jones & Associates - appraisal
Vital Records - death certificates
Register of Wills - fee to file Family Settlement Agreement Regarding Real Estate
Recorder of Deeds - fee to record Executrix Deed and realty transfer tax
Register of Wills - fee to file Inventory
Register of Wills - fee to file PA Inheritance Tax Return
Register of Wills - fee to file final Family Settlement Agreement & Final Release
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
0585
AMOUNT
8,327.00
1,494.00
500.00
6,500.00
5,000.00
260.00
62.00
158.81
75.00
22.50
300.00
18.00
20.00
1,849.50
15.00
15.00
20.00
24636.81
"
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
ESTATE OF
FREEDMAN. Shirley L.
Include unreimbursed medical expenses.
ITEM
NUMBER
DESCRIPTION
1.
PNC Bank, Acct. #040-01008109172092
See attached Statement
2.
HSBC Mortgage, Acct. #9140361
See attached Statement
3.
Blair
4.
Verizon
5.
PP&L
FILE NUMBER
21
05
0585
AMOUNT
3,043.91
32,632.46
91.61
22.19
58.55
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
35,848.72
~ PNCBANK
September 19th 2005
Anomey Jill M. Wine~
1719 North Fron, Street
Harrisburg, Pa. 17102
Re:Estat.e of Shirley L. Freedman;
Account-040-01008109172092
Dear Ms. Wineka,
In response to your request, this letter is to provide the following information on the above-mentioned
account. This is an unsecured loan in the name of Shirley L. Freedman only. There is no life insuracce on
this loan. The amount due on May 13dL 2005 was $3,043.91.
lfyou have any questions or need any other information please feel free to contact me at 1-800-878-0027
Extension-29519 between the hours of8:00 a.m. ar.d 4:15 p.m. EST, Monday through Friday.
Sincerely,
Pall"it,;a McLachlan
Senior Credit Counselor
(412) 762-9519
A member of The PNC Finane::ial Services Group
Consumer loan Center 2130 ubert'1 Avenue Pittsburgh Pennsylvania 15222
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MO
TGAGE STATEMENT
9140361
HSBC ~
Loan Number:
TELEPHONE NUMBERS:
Home: 717-763-4857
Work:
Statement Date: 04/22/2005
Due Date: 05/01/2005
Current Principal Balance: $32,632.46
Current Interest Rate: 9.87500\
Current Escrow Balance: $406.14
Escrow Overdraft Balance: $.00
Unapplied Funds Balance: $.00
Current Payment Amount $531.87
Delinquent Payments Due: $.00
Unpaid Late Charges Due: $.00
Un aid Other Fees Due: $.00
I TOTAL AMOUNT DUE: $531. 87
Year to Date Principal Paid:
Year to Date Taxes Paid: $474.09
Year to Date Interest Paid: $1,080.53
SHIRLEY l FREEDMAN
212 LOCUST STREET 384"
CAMP HILL PA 17011
PROPERTY ADDRESS:
212 LOCUST ST
CAMP BILL PA 17011
* Please refer to Mortgage fnterest Scatement sent in
January for IRS reporting information.
ST STATEMENT
Unapplied "I
Funds ;
I
I
I
Due Total Late Charges Other/Optional
Date Date Description Received Interest Principal Escrow and Other Fees Products
04-05 04-05 CITY TAX $474.09- $474.09-
04-06 04-05 AUTOMATIC PAYMEHT $531.87 $269.18 $78.16 $177.96 $6.57
04-22 04-05 HAZARD IRS $328.00- $328.00-
This statement has been provided to you for informational purposes only. Your next payment will be automatically
drafted from your account on 05-06-2005. However, if your account is past due or paid ahead 5 business days before
your scheduled payment date, we will not draft your account.
I
~
I
~
l
~
I
!
Detach at perforation and return payment coupon with payment.
Please allow sufficient time for
mail delivery.
AUTOMATIC DRAFT ACCOUNT
LOAN NUMBER
REGUlAR PAYMENT
TOTAl. DUE
DUE ON OR BEFORE LATE PAYMENT IF RECEIVED AFTER
Additional funds will be applied first
to unpaid fees and the balance
applied as specified.
9140361
$531.87
$531.87
MAY 01, 2005 $549.24 MAY 16, 2005
SHIRLEY l FREEDMAN
ADDITIONAL
PRINCIPAL
Send correspondence to:
HSBC Mortgage Corporation (USA)
P.O. Box4552 ,.
Buffalo, New York 14240-4552
ADDITIONAL
ESCROW
Please include your loan number
with all correspondence.
HSBC MORTGAGE CORPORATION (USA)
SUITE 0241
BUFFALO NY 14270-0241
111111.1111111111111111111111111111111111111111111111111.11111
LATE CHARGESI
OTHER FEES
TOTAL
~
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
FREFDMAN ~hirlp.v L 21 05 Oflf!fl
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS (include outright spousal distributions)
1. Charlotte A. Vacondios Collateral life estate in real estate;
212 Locust Street 20% of residuary
Camp Hill, PA 17011
2. Clarence L. Nicholson Collateral 20% of residuary; jewelry
1600 Chatham Road & doll collection
Camp Hill, PA 17011 referenced in Item III was
given intervivos several
years prior to Decedent's
death
3. Steven A. Nicholson Collateral 20% of residuary
638 Hill Church Road
Hummelstown, PA 17036
4. Valerie M. Nicholson Collateral 20% of residuary
846 Westridge Drive
Phoenixville, PA 19460
5. Diane M. Baker Collateral 20% of residuary
3050 Old Trail Road, Box E8
York Haven, PA 19460
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)