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HomeMy WebLinkAbout05-17-06 OFFICIAL USE ONL Y REV.1500 EX + (6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 - FILE NUMBER 21 06 COUNTY CODE YEAR SOCIAL SECURITY NUMBER 0087 NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Wagner, Betty C. DATE OF DEATH (MM-DD-YEAR) 182-22-5274 ... z w o w u w o THIS RETURN MUST BE FILED IN DUPLICATE WITH THE DATE OF BIRTH (MM-DD-YEAR) REGISTER OF WILLS SOCIAL SECURITY NUMBER 10-18-1926 01-24-2006 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) o 3. Remainder Return (date of death prior to 12-13-B2) o 5. Federal Estate Tax Return Required 1 8. Total Number of Safe Deposit Boxes o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) o o o o 2. Supplemental Return [!] 1. Original Return 04. limited Estate [!] 6. Decedent Died Testate (Attach copy of WII) o 9. litigation Proceeds Received ~ :.:~U) ua:>:: w"-g :t:li!... U,,-al "- <( 4a. Future Interest Compromise (date of death after 12-12-B2) 7. Decedent Maintained a Living Trust (Attach copy of Trust) 10 Spousal Povertv Credit (date of death between . 12-31-91 and 1-1-~5) COMPLETE MAlllNG ADDRESS I- Z w C z o "- U) w a: a: o U NAME James D. Bogar FIRM NAME (If applicable) Bogar & Hipp Law Offices TELEPHONE NUMBER 717-737-8761 One West Main Street Shiremanstown, PA 17011 (1) 144,000.00 OFFICIAL USE ONL Y (2) None (3) None (4) None (5) 123,121.72 (6) None (7) 15,998.69 (8) 2~3,120.41 (9) 26,744.02 (10) 1,011.04 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= :5 ~ ... ii: <I: U w 0:: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 27,755.06 255,365.35 3,000.00 252,365.35 (11 ) 11. Total Deductions (total Lines 9 & 10) (12) 12. Net Value of Estate (Line 8 minus Line 11) (13) 13. Charitable and Governmental Bequests/Sec 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) (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 0.00 15. Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15) or transfers under Sec. 9116(a)(1.2) z 0 .045 (16) i= 16. Amount of Line 14 taxable at lineal rate 0.00 x <I: ... ~ c.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) ::!i 0 u 18. Amount of Line 14 taxable at collateral rate 252,365.35 x .15 (18) >< 0( ... 19. Tax Due (19) 0.00 0.00 37,854.80 37,854.80 Form REV-1500 EX (Rev. 6-00: Copyright 2002 form software only The Lackner Group, Inc. ~N -\,~0 Decedent's Complete Address: STREET ADDRESS 2900 Morningside Drive CITY Camp Hill I STATE PA IZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount 35,881.50 1,888.50 Total Credits (A + 8 + C) 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 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT (1 ) 37,854.80 (2) 37,770.00 (3) (4) (5) 84.80 (5A) (58) 84.80 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "XU IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.................................................................................. D ~ b. retain the right to designate who shall use the property transferred or its income;.................................... D ~ c. retain a reversionary interest; or.................................................................................................................. D ~ d. receive the promise for life of either payments, benefits or care?.............................................................. D ~ 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.. ........ .............. ............. ......... .................... ............. ......... ........... ....... ............. 0 ~ 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?......... D ~ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?...................................................................................................................... ~ D IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Jnder penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, IT is true, correct and ::omplete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS DATE One West Main Street Shiremanstown, PA 17011 ADDRESS ~ 326 Glendale Drive Shiremanstown, PA 17011 ADDRESS One West Main Street Shiremanstown, PA 17011 5/; 7/0 (p DATE 5 j; 7 /0 ~, DATE sln/olf For dates of death on 0 afte July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [ .S. 39116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 39116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure :If assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 39116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. 39116 (a) (1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 39116 (a) (1.3)]. A sibling is jefined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ---1 REV-485 EX (05-04) SAFE DEPOSIT BOX INVENTORY PA Department of Revenue Social Security or Death Certificate Number 48500041046 1 82 2 2 52 Date of Death 01 242 006 PLEASE USE ORIGINAL FORM ONLY County Code Year File Number 2 0 6 0 0.87 Decedent's Last Name Suffix First Name MI BE TT Y C ADDRESS OF DECEDENT STREET: CITY: STATE: 2900 Morningside Drive Camp Hill, PA NAME AND ADDRESS OF PERSON REQUESTING THE OPENING OF THE SAFE DEPOSIT BOX NAME: James D. Bogar, Esquire STREET ADDRESS: CITY: STATE: One West Main Street Shiremanstown PA , NAME, ADDRESS AND RELATIONSHIP (IF ANY) TO DECEDENT, OF PERSON(S) PRESENT AT THE BOX OPENING a. NAME: RELATIONSHIP: James D. Bogar, Esquire Co-Executor STREET ADDRESS: CITY: One West Main Street Shiremanstown ' b. NAME: RELATIONSHIP: Geneva R. Nauman Co-Executor ZIP CODE: 17011 ZIP CODE: 17011 STREET ADDRESS: CITY: STATE: ZIP CODE: PA 17011 STATE: ZIP CODE: PA 17011 STATE: ZIP CODE: STREET ADDRESS: 326 Glendale Drive c. NAME: CITY: Shiremanstown RELATIONSHIP: NAME AND ADDRESS OF FINANCIAL INSTITUTION WHERE THE SAFE DEPOSIT BOX IS LOCATED NAME: PNC Bank STREET ADDRESS: 5288 Simpson Ferry Road . NAME OF PERSON MAKING LAST ENTRY Ore" DATE OF CONTRACT TO RENT BOX S ll'll NAME AND ADDRESS OF PERSON(S) HAVING ACCESS TO BOX a. NAME: CITY: STATE: ZIP CODE: Mechanicsburg PA 17055 DATE AND TIME OF LAST ENTRY 14l".~j oS" WHICH BOX IS REQUESTED C. Q,~~l-9-tU(.~ STREET ADDRESS: "3.2/.? (bL~L~ STATE: b. NAME: STREET ADDRESS: ZIP CODE: "1(:;1(.\ CITY: STATE: ZIP CODE: WAS A WILL IN THE BOX? 0 YES ~ NO b. Name and address of personal representative, if named in the will NAME: STREET ADDRESS: CITY: STATE: ZIP CODE: c. Name and address of attorney, if any NAME: STREET ADDRESS: CITY: STATE: ZIP CODE: L 48500041046 48500041046 -.J REV-485 EX SAFE DEPOSIT BOX INVENTORY '--Q~C UI INSTRUCTIONS (1) Cash: Report total only. (2) Stocks: List in detail every common or preferred certificate, warrant or other rights found in box. Stocks are to be designated by name of company, certificate number, date of certificate, name in which stock is registered, and number of shares and class of stock. (3) Obligations of U.S. Government: Number of items, date of issue, face value, names in which registered and type of ownership, i.e., jointly held, payable on death, etc. (4) Bonds: Designate by name, amount, serial number, or other designation. (Bearer Bonds) (5) Bank and Savings and Loan Passbooks: State name of depositor, number of book, last date appearing in book, name of bank and branch, and balance. (6) Jewelry, Coins, Stamps, Manuscripts, etc: List and describe as fully as possible. (7) Deeds, Mortgages, Current Insurance Policies or other evidences of indebtedness: List and describe as fully as possible. (8) All other contents. (9) Return completed form to: DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 ITEM ITEM DESCRIPTION NO. Pv,~ - ^J. .- 'q . " '. . ,. ," , .. ., .' " - >-. .. -, ~."".' f , ,; .,.{ . .' . " .,"r' . ' ,.... " . - . I CERTIFY UNDER PENALTY OF PERJURY THAT THE ABOVE RECORD IS PERSON RECEIVING COpy OF CORRECT ~ COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF. SAFE DGPOSIT BOX INVENTORY: SIGN7~ / / ;,f,L //1A ~ RE 4. ~R~~ '" /I- ~ -- .... ~ '" PRIf'JT'T':lAME{ ",.. BOgaA.,) EEiquire I PRINT N liME AND CH1:CK APPROPRIfi:i"E BOX BELOW: James D. Geneva R. Nauman PRINT TITLE DATE CHECK APPROPRIATE BOX: Attorney for the Estate of 2/7/06 ~ Executor(trix) o Administrator(trix) Betty C. Wagner o Estate Representative o Joint owner of safe deposit box NOTE: Attach additional 8'{," x 11" sheet(s) if necessary or use duplicates of this page of form. The Department is authorized by law, 42 U.S.C. 3405 (c)(2)(C)(i), to require disclosure of Social Security numbers in connection with administering state tax laws. The Department uses the Social Security number to identify the decedent and personal representatives of the estate. The Commonwealth may also use the information in exchange of tax information agreements with Federal and local taxing authorities, The state law prohibits the Commonwealth's personnel from disclosing confidential tax information except for official purposes, Rev-1502 EX+ (6-98) . SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagner, Betty C. FILE NUMBER 21-06-0087 All real property owned solely or as a tenant In common must be reported,at fair rnar1<et value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, nerther 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 DESCRIPTION 1 Real Estate - All that certain piece or parcel of real estate having erected thereon a dwelling house known and numbered as 2900 Morningside Drive, Camp Hill, Pennsylvania. The property was acquired by Alfred W. Wagner, Jr. and Betty J. Wagner, alkla Betty C. Wagner, husband and wife, by deed dated July 29,1955 and recorded July 29,1955 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The said Alfred W. Wagner died December December 7,1967, whereupon fill and complete title to the real estate became vested solely in Betty C. Wagner. The above-described real estate was transferred to Geneva R. Nauman, residuary beneficiary of the Estate of Betty C. Wagner, and her husband, Marlin E. Nauman. A copy of said deed of conveyance is attached hereto. Date of death value is listed on the attached appraisal. VALUE AT DATE OF DEATH 144.000.00 TOTAL (Also enter on Line 1, Recapitulation) 144.000.00 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) ~oOKf 16 PAGE346 <itqill 1llcrb, 2flRCtD2 t~2 j2 9":ct day of July, in the year of our Lord one thousand nine hundred and fifty-five, ~2tfn2en CLAYTON RUSS and EMMA E. RUSS, his wife, of the Township of Lower Allen, County of Cumberland and State'of Pennsylvania, part- ies of the first part, Grantors, AND ALFRED W. WAGNER, JR. , and BETTY J. WAGNER, his wife, of tile Borough of Marysville, County of Perry and State aforesaid, parties of the second part, Grantees, ~itU2S!\2tl1, that in consideration of Thirteen Thousand Three Hundred and Seventy-five ($13,375.00) , Dollars; in hand paid, the receipt whereof is hereby acknowledged; the Grantor s do hereby grant and convey to the said Grantee s, their Heirs and Assigns, e.U that certain lot or piece of.land situete in Lower Allen Town- ship, Cumberland County, Pennsylvania, bounded and described as fol- lows, to wi t: BEGINNING at an iron pin, said pin being 1155 feet from the northeast corner of Thirty-second Street and Morningside Drive; thence eastwardly along the northern side of Morningside Drive, 60 feet to an iron pin; thence northwardly along the line of property of Paul L. Cressman, Jr., and Thelma M. Cressman, his wife, and oth- er8, 150 feet to an iron pin; thenc~ westwardly along the line of property of the Pennsylvania Railroad, 60 feet to an iron pin; thence southwardly along the line of property of William H. Greham and Thelma G.' Graham, his wife, 150 feet to an iron pin, the place of beginning:. Improved by a one story brick dwelling house. BEING the same property which Paul L. Cressman, Jr. , and Thelma M. Cressman, his wife', Earl N. Stauffer and Hazel C. StaUffer, his wife, and Lawrence F. McVitty and Claire C. McVitty, his wife, con- veyed to Clayton Russ of the above Grantors by deed dated March 3, J~55, ?~~ recorded in Deed Book 16 "H" 44; !\no the said Grantors Will vVa'rrant generally,he property hereby conveyed Jln ~itllCSS ~q~nof, the Grantor s have hereunto set their hands and seals the day and year first above written. /"~......pL a .... c:SiBllC~, c:S.eIII.eo IlnD. i9dibmh ) .... . ...Lc; ;/~7~~~~~- .~... . m 'q' P"""" of (...~~--j)"IAW...............'ffli!J ~1~.?~'k ):m:: <!10mm0l1fu2alt~ of 1l1211U!:lt;!hmutlI <!1auntt;! of CUMBERLAND 90DrI "PiS PAGE347 I ss. On this, the ,2 ;t 1L day of' July, A. D. 19 55 , before me the und;ersiJfned officer, personally Clayton Russ and Emma E. Russ. his wife, known to me, (or satisfactdrily proven) to be the person whose name s are subscribed to the within instrument, and aclcnowledged that they executed the same for the purposes therein contained. ~,iI1/itl12Sll )lll!~2naf, I hereunto set my hand and official seal. /;;~;i':~[.f:.\ . ~:__~~;~:;:,:::;;,;:;,::,::;:._'m ;;;bf~ ~ ~-f;~! -. --' - _. - - - _n-"'<>'~H;oooi'!!.,~:""..!,l!!'mm appeared ,,' .,..",..., ~ ~.2rth'i! <!1erttft;!, that the precise residence of the Grant~ 'to ~~ ~, --n1'~ I ". ..:. .. ~ :o..hL...2~uL ..~ .f. . 01.' 7"::-:-;- r. '0'~ It; ..- LOWER AUJN REAL ESTAT::,... I .: Amount $l~~~~.~..L~~YL 2 -g 1955 MRMERS TRUST em/lrANY .....~1.;:7it<;:R~S~~.A.GE;~.T "~'~ \M.-h8y\Uv- . Q) l ~ ,+-, : ~ ..-I: 0- ~ .: . : ~ ~ ~ "": rJ.l: ,.. ~ poj ~ ~ -a:: >-;, ..-I: c_ H j :E:: ;::: c.:::: (l) ~ N en :E:: C"> r- ~ t:l I "": poj: .: ~ E (Xl: s !'-_) en 0" w: -.;:, :.~ .. ,..'~ ::c ~l .... 0 (I): z: I-il: fl1o., ,o. ~ ~: c _ rn -"" +< ~ ~I-: c: z: :";z ::r:; ol:3 ~ \,g ::: .... l'-<-U ur. ..-I: 1.9 -a:: 0: co.... r ]3 ~ '-> (/): . :.;:: 3: ..:: ~~ (J) \t) ~ 1 ;:;:: '0.' . ~ ::>: "" CJJ ~ .......... ~ (Xl m: :3: ;;g (l) i ..-I: .: -c: S~ r'fl-f ::r: ~ Z, ;::: 1-;>: "'z rr\tnO 0; .... t:1 -n 0- -< v')p. ~ :~ >'-I: '" w: :>-I: 0 >> >-t. (/): 0::: 8: tj--.: ,n ~ E -a:: [/}: ",,: ~ ro 0 0-:1: ::>: ':;i!: ~: (l) '" () (Xl' iI) OF ~E RECORDED.OFFICE CliRI\- OF' COUR!TS7& RECQR[)(ir arouos- .'. II.' 3 ~ 17-'?? <!Iamml1l1fu2IlIt~ of frlel1nllt;!hllUtill \ S5. <!1mmtt;! af~ Recorded on this ~? z:4' da.y of H .Recorder's Office of the said County in Deed Book "? CUM8ERl}.NO couNtY PENNSYLVANIA .11. D. 19.s~ in the Volume /b Pa~e .3~0 Given under my hand and the seal of the said Office, the date above lpritten. r:::~.~.........Recorder r ,c-i> 3 &i. ~ l j..., U !~ r ~~\A-' '" ", ~_ .-. r'" 'i- .... i\' ~.; _.i (, i"', ; .~ LEf\ F~ C G;j r~ ~~i E ;"'~ C i- ;:~ f:~ r::~: c u : ,~; 0~ r: P. L.. /~ ~.;!::r C~ (:: :_" ;'-; - ~2.r\ 2~OB APR 19 Pr11256 Tax Parcel No. 13-23-0551-014 THIS INDENTURE, MADE THE j~~day of April, two thousand six (2006) BETWEEN GENEVA R. NAUMAN and JAMES D. BOGAR, Co-Exec- utors of the Last Will and Testament of BETTY C. WAGNER, late of Lower Allen Township, Cumberland County, Pennsylvania, and GENEVA R. NAUMAN, individually, of Shiremanstown, Cumberland County, Pennsylvania, parties of the first part, and GENEVA R. NAUMAN and MARLIN E. NAUMAN, wife and husband, of ShiremanstoWD, Cumberland County, Pennsylvania, parties of the second part: WHEREAS, the said Betty C. Wagner by her Last Will and Testament, duly proved and recorded in the Cumberland County Register of Wills Office, Pennsylvania, in Docket Book 21-06-0087, Letters Testamentary being issued on January 30, 2006, provided, in pertinent part, as follows: SEVENTH: I devise and bequeath all the restt 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 friend, GENEVA R. NAUMAN, of 326 Glendale Drive, ShiremanstoWD, Pennsylvania... EIGHTH: In addition to all powers granted to them by law and by other provisions of this Will, I give the fidu- ciaries acting hereunder the following powers, applicable to all property, exercisable without court approval and effec- tive until actual distribution of all property: (A) To sell at public or private sale, or to lease, for any period of timet any real or personal property and to give options for sales, exchanges or leases, for such prices 8 (l"~_! ( r.:~- ;"7~~ Li r~.~ r' ~~ {fl ~f. - - ,"". -<I: r,.,,_, L L}. I..i;:j 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 trans- fer of the property and to receive the proceeds of any disposition of it.. . TENTH: I nominate and appoint GENEVA R. NAUMAN and JAMES D. BOGAR, as Co-Executors of this, my Last Will and Testament ... 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 Dollars ($1.00) to them paid by the said parties of the second part, at and before the ensealing and delivery of these presents, the receipt whereof is hereby acknowledged, have granted, bargained, sold and conveyed, and do hereby grant, bargain, sell and convey to the said parties of the second part, their heirs and assigns forever: ALL THAT CERTAIN piece or parcel of land situate in Lower Allen Township, Cumberland County, Pennsylvania, bounded and described as follows, to wit: BEGINNING at an iron pin, said pin being 1155 feet from the northeast corner of Thirty-second Street and Morningside Drive; thence eastwardly along the northern side of Morningside Drive, 60 feet to an iron pin; thence northwardly along the line of property now or late of Paul L. Cressman, Jr., and Thelma M. Cressman, his wife, and others, 150 feet to an iron pin; thence westwardly along the line of property of the pennsylvania Rail- road, 60 feet to an iron pin; thence southwardly along the line of property now or late of William H. Graham and Thelma G. Graham, his wife, 150 feet to an iron pin, the place of BEGINNING. HAVING ERECTED THEREON a dwelling house being known and numbered as 2900 Morningside Drive, Camp Hill, Lower Allen Township, Pennsylvania. BEING the same premises which Clayton Russ and Emma E. Russ, husband and wife, by deed dated July 29, 1955 and recorded July 29, 1955 in the Cumberland County Recorder of Deeds Office in Deed Book "PUt Vol. 16, Page 346, granted and conveyed unto Alfred W. Wagner, Jr. and Betty J. Wagner, a/k/a Betty C. Wagner, husband and wife. The said Alfred W. Wagner, Jr. died December ~Qg~ ~f74 PAGE 450 7, 1967, whereupon full and complete title to the within de- scribed premises became vested absolutely and in fee simple to Betty J. Wagner, a/k/a Betty C. Wagner. The said Betty C. Wagner died January 24, 2006. THE SAID Geneva R. Nauman is intermarried with Marlin E. Nauman. 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 Betty J. Wagner at and immediately before the time of her 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 parties of the second part, their heirs and assigns forever. AND the said parties of the first part, do covenant, promise, grant and agree, to and with the said parties of the second part, their 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. IN WITNESS WHEREOF, the said parties of the first part have hereunto set their hands and seals the day and year above writ- ten. Sealed and Delivered 4~RIJ{~ (SEAL) GENEVA R. NAUMAN, Co-Executor of the Estate of Betty C. Wagner 4.PH.vbJ ~--1lr./A4U41c (SEAL) EVA R. NA ,Indlvldually (SEAL) Co-Executor of the C. Wagner . .~...~., -.,~ i! I:'..d BO&~ if;.;i ~ j'P,Gt ':i:0..1L COMMONWEALTH OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND \--. On this, thelBday of April, 2006, before me, the undersigned officer, personally appeared GENEVA R. NAUMAN, individually and as Co-Executor of the Estate of Betty C. Wagner, and JAMES D. BOGAR, as Co-Executors of the Estate of Betty C. Wagner, known to me (or satisfactorily proven) to be the persons described in the foregoing instrument, and acknowledged that they 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. -v ' f) .J;) r;>nn U1 (;t. W~toV(l N TA1AC'SEAF'" . BONNIE L WlLLlAMS, NOTARYPUBUC SHIREMANSTOWN BORO., CUMBERLAND co. MY COMMISSION EXPIRES APRIL 18, 2009 Notary Public My Commission CERTIFICATE OF RESIDENCE I do hereby certify that the precise residence and complete post office address of the within named grantees is 326 Glendale Drive, Shiremanstown, PA 17011 ~ lJ8 2006 PLEASE RETURN TO: James D. Bogar, Esquire One West Main Street Shiremanstown, PA 17011 j BOO,~ 274 PArE A c:...... -xu~ APPRAISAL OF REAL PROPERTY LOCATED AT: 2900 Morni.ngside Dr Deed Book 16 Page 346 Camp Bi11, PA 1'7011 FOR: James D. Bogar, Esq. (Co-executor) One Main Street Shir1ll8nstown, Pennsyl.vani.a 17011 AS OF: January 24, 2006 BY: Gary R. Sebol t, CREA 120 Wedgewood Circle Etters,Pennsylvania 17319 Fnrm GA 1 _ 'WinTOT AL' appraisal softWare by a la mode, inc. _1-800-ALAMOOE Gary R. Sebolt 11"118 1\10. :"uzuou III t"3ae 1111 The purpose of this summary aporalsal report is fo provide the lender/client wtth an accurate, and adequately supoorted, oolnlon 01 the market value of the sublect oroperty. Property Address 2900 Mornincrside Dr Citv Camo Hill State PA Zin Code 17011 Borrower Estate of Bettv C. Wacmer (Deceased) Owner of Public Record Estate of Bett'" C. Wanner County Cumberland Legal Description Deed Book 16 Paaa 346 Assessor's Parcel # 13-230-551-014 Tax Year 2005 R.E. Taxes $ 1 600.00 Neighborhood Name Lower Allen Townshin Mao Reference 25420 Census Tract 0110.00 Occuoant (8J Owner o Tenanl o Vacant Special Assessments $ 0.00 o PUD HOA$ o nervear o oer month .. ProperlY Riohts Aopraised o Fee Simple o Leasehold (8J Other (describel "Estate Pureoses" Assignment Type o Purchase Transaction (8J Refinance Transaction il Other (describe\ Estate T"Ju........oses because of death. Lender/Client James D. Boaar Esq. (Co-executor) Address One Main Street Shirmenstown Pennsvlvania 17011 Is Ihe subjecl property currently offered for sale or has it been offered lor sale in the twelve months prior to the effectlve date 01 this appraisal? o Yes (8J No Report data source(sl used, offerino price(sl, and date(sl. N/A 10 did (8J did not analyze the contract for sale for the subject purchase transaction. Explain the resuits 01 the analysis of the contract for sale or why the analysis was not 1 periormed. N/A : Contract Price $ N/A Date of Contract N/A Is Ihe orooertv seller the owner of oublic record? 171 Yes 0 No Data Source{s! Deceased 1/24/06 Is there any linanclal assistance ~oan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behait of the borrower? o Yes o No . it Yes, reoort the total dollar amount and describe the items to be paid. N/A N/A Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood Characteristics One-Unit Housing Trends One-Unit Housing Present Land Use % Location I 1 Urban (8J Suburban o Rural Prooertv Values 171 increasino o Stable o Declinino PRiCE AGE One-Untt eo % . Built-Up r J Over 75% (8J 25-75% o Under 25% Demand/Supoly 0 Shortaoe 171 In Balance 0 Over Supplv $ (D00l (vrs) 2-4 Unit 5% : Growth o Rapid (8J Stable o Slow Marketino Time r l Under 3 mths (8J 3-6 mths r lOver 6 mths 130 Low 40 Multi-Familv 5% Neiohborhood Boundaries The sub;ect is bound bv RT 581 to the North; RT 83 to the East; 175 Hioh 60 Commercial 5% ~ RT 76 to the South and RT 15 to the West. 144 Pred. 51 Other 5% Neiohborhood Description The subiect is 10cated in a residential. area amona nronerties of sim.i1ar stvl.e and market a.....noal. Bomes in the area are occunied and maintained. Al.1 conven.iences are easi1.v accessible to the sub;ect. Schoo1s shonnino . medical. facil.ities and emolovment are wi.thi.n minutes of the sub-;ect nroruoortv. Market Conditions (including support for the above conclusions) pronerties of this stvle and area sell wel.l without sel.lers concessions. Interest Buvdowns are not oreval.ent at this time with conventional. rates under 8%. Dimensions 60.0 'X 150.0 'X 60.0 'X 150.0' Area _21 Acres Shane Rectan.....nlar View Residential. Specific Zonino Classification R Residential Zonino OescnDtion 101 Residentia1 1 Fami1v Zoning Compliance (8J Leoal o Leoal Nonconformino IGrandfathered Use) 0 No Zonino illlleoal (describe) Is the hiohest and best use of SUbject propertv as Improved (or as proposed per plans and soecificationsl the Dresent use? I:2l Yes Il No if No, descnbe Utilnles Public Other (describe) Public Other (descnbe) Off-site Imorovemen!s - Tvne Public Private Electricitv (8J o 200 AMP Water (8J 0 Street A=hal t (8J 0 Gas (8J 0 Sanitary Sewer (8J 0 Allev None 0 0 FEMA Special Flood Hazard Area I I Yes IXI No FEMA Rood Zone C FEMA Mao # 4210160002B FEMA Man Date 9/30/1977 Are the utilities and off-site improvements typical for the market area? (8J Yes o No it No, describe Are there any adverse site condnions or extemal factors (easements, encroachments, environmental conditions, land uses, etc.)? o Yes I:2l No it Yes, describe At the time of this aooraisal insoection there were no annarent easements or encroachments. There were no s"'ecial assessmen ts or sl.ide areas, and the sub;ect is wi.thin the leaal. zonina recrulations of Lower Al.len Townshin. General Description Foundation .. Exterior Description materials/condition Interior materials/condition Units 171 One 0 One wtth Accessory Unit o Concrete Slab o Crawl Soace Foundation Walls cc Block/Averane Floors f'nt/Vinul/Av..... # of Stories 1 1171 Full Basement o Partial Basement Exterior Walls Brick/A1u/Ava Walls Drvwal.l/Paint/Av Tvne 171 Oet. 0 All. o S-Det.lEnd Untt Basement Area 1 107 sq.lI. Roof Suriace ComnoShinn/Av..... Trim/Finish Wood Natural/Ava 171 Existino r1 Proposed I I Under Const. Basement Finish 0 % Gutters & DownsDouts Aluminium/Aversae Bath Floor Vinvl/Avrr Desion (Stvle) Ranch/Averaae o Outside Entrv/Exit o Sump Pump Window Tvoe DB/Thermal/Av..... Bath Wainscot Fiberalass/Ava Year Built 1955 Evidence of r l Infestation None Storm Sash/lnsuiated Insul.ated/Averaae Car Storaoe o None Effective Age (Yrs) 25 o Dampness o Settlement Screens Screens/Avera.....e (8J Orivewav # of Cars 3 Allie o None Heatino (8J FWA o HWBB II Radiant Amenities rl Woodstove(sl # 0 Drivewav Suriace Asnhal t l Drop Stair il Stairs lOther I Fuel Oil o Firepiace(s) # 0 o Fence None (8J Garaoe # of Cars 1 o Roor (8J Scuttle Cooiino [X] Central Air Conditionino 171 Patio/Deck CovRe 171 Porch Cov Ft o Carcort # of Cars o Finished o Heated o Individual 10 Other o Pool None o Other OAti. (8J Oet. o Buiit-in Appiiances IE] Refrigerator (8J Range/Oven (8J Dishwasher o Disposal IE] Microwave IE] Washer/Dryer o Other (describe) Finished area above grade contains: 5 Rooms 2 Bedrooms 1.5 Bathls\ 1 107 Snuare Feet of Gross Uvlno Area Above Grade . Addttlonal features (special enemy efficient items, etc.\. Reolacement windows throuahout. Electrc water heaterin basement cotlUDon to the area. : Describe the condition of the property (includino needed repairs, deteriorafion, renovations, remodeling, etc.l. The sub;ect is in averane condition on both I the i.nteri.or and exterior. The sub;ect has a standard floor Dlan and ameni.ties. I Are there anv phvsical deficiencies or adverse conditions that affect the iivabilitv, soundness, or structural Inteoritv of the oropertv? o Yes I:2l No ii Yes, describe Does the prooertv oenerallv conform to the neighborhood (functionai utiiitv, stvle, condition, use, construction, etc.)? (8J Yes il No If No, describe Uniform Residential Appraisal Report File # '0206017 Freddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE Irlle NU. :'ULUOU I {I race N"JI AMMENDMENT TO SCOPE OF WORK- The intended users of this re.....ort are the lender/client onl.v and not for anv others. 'l'he scope of work to como1ete this report used the sales comnari.son to determine fair market value. The reolacement cost is used onlv on new construction and the income annroach used onlV' when the sub;ect i.s to be a sina1e familv rental. . . . . -.- ." . COST APPROACH TO VALUE (not required by Fannie Mae) . Provide adequate informa~on for tile iender/cllent to replicate the below cost flqures and calcula~ons. Support for the opinion of site value (summarv of comoarable land sales or other methods for estimatino site value) N/A -.- ESTIMATED D REPRODUCTION OR n REPLACEMENT COST NEW OPINION OF SITE VALUE u -$ ; Source of cost data DWELLING Sq.Ft.@$ -$ Quality rating from cost service Effec~ve date of cost data Sq.Ft.@$ ;$ : Comments on Cost Approach (gross Iivlnq area calcula~ons, depreciation, etc.) -$ Garaoe/Camort Sq.Ft.@$ -$ . T otal Es~mate of Cost-New -$ Less Phvsical I functional I External Deoreelation I I -$( )! Deoreciated Cost of Improvements -$ , 'As-is" Value at S~e Imorovements -$ Estimated Remaining Economic Lne (HUD and VA onlv) Vears INDICATED VALUE BV COST APPROACH -$ INCOME APPROACH TO VALUE (not required by Fannie Mae) J . Estimated Monthlv Market Rent $ X Gross Rent Multiolier -$ Indicated Value bv Income Approach ' Summary of Income Aooroach Ilncludlno suooort for market rent and GRM\ PROJECT INFORMATION FOR PUDs (If applicable) Is the developer/bullder in control of the Homeowners' Assoclalion (HOA\? D Ves rl No UnittVOe(s) D Detached o Attached Provide the followinq information for PUDs ONL V n the developer/builder is in control of the HOA and the subiect property is an attached dweilino unn. Leoal Name of Proiect . Total number of phases Total number of units Total number of units sold Total number of units rented Total number of units for sale Data source 's\ Was the project created bv the conversion of existino buildinois) Into a PUD? nVes o No If Ves. date of conversion. ~ Does the proiect contain any multi-dwelling units? o Ves o No Data Source Are the units, common elements, and recreation facilities comolete? DVes D No II No, describe the status of completion. . Are the common elements leased to or bv the Homeowners' Association? o Ves DNa If Ves, describe the rental terms and options. Describe common elements and recrealional facUllies. Uniform Residential Appraisal Report File # S0206017 Freddie Mac Form 70 March 2005 Page 3 of 6 Fannie Mae Form 1004 March 2005 form 1004 - "WinTOTAL' appraisal software by a la mode, Inc. -1-800-ALAMODE Itlte 1\10. ~UlUbUl/l Pace #41 Uniform Residential Appraisal Report File# 80206017 This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deietions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. 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 following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. 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 undue stimulus. Implicit in this definition is the consummation of a sale as of a specified 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 or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal 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 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 comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader 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 this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, 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 research involved in performing the appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. 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, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 70 March 2005 Page 4 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMOOE Irlle No. ~U,UtiUlll paqe 1t~1 Uniform Residential Appraisal Report File # S0206017 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I pertormed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I pertormed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed. and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically. and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. g. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. f 1. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions fumished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in pertorming this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, 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 or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks pertormed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 70 March 2005 Page 5 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE IrIll::: I\lU. C1U.c:::UOU I J I rdut:: ~Ol Uniform Residential Appraisal Report File # 50206017 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; govemment sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, govemment sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings). or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Signature / Name Ga~olt,CREA Company Name Gary R.Sebolt, CREA Company Address 120 Wedqewood Circle Etters I Pennsylvania 17319 Telephone Number 717 938-0516 Email Addresssebolts2@epix.net Date of Signature and Report February 27, 2006 Effective Date of Appraisal January 24 , 2006 State Certification # RL-138950 or State License # or Other (describe) State # State PA Expiration Date of Certification or License 6/30/2007 ADDRESS OF PROPERTY APPRAISED 2900 Morninqside Dr Camp Hill, PA 17011 APPRAISED VALUE OF SUBJECT PROPERTY $ LENDER/CLIENT 144,000.00 Name Estate of Betty C Wagner (Deceased) Company Name James D. Boqar t Esq. (Co-executor) Company Address One Main Street, Shirmenstown, Pennsvlva Pennsylvania 17011 Email Addressboqar@bOqarlaw.com SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License SUBJECT PROPERTY o Did not inspect subject property o Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection COMPARABLE SALES o Did not inspect exterior of comparable sales from street o Did inspect exterior of comparable sales from street Date of Inspection Freddie Mac Form 70 March 2005 Page 6 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - "WinTOTAL' aooraisaJ software by a la mode, inc. -1-BOO.ALAMODE Subject Photo Page Borrower/Client Pro e Address C' Lender Estate of Bett C. Wa 2900 MarDin side Dr Cam Hill. James D. Bo ar Es . (Co-executor) (Deceased) Coun Cumber land Inll::: I'W. i)ULUOU II' race # I State PA Zi Code 17011 Subject Front 2g00 Morningside Dr Sales Price N/A Gross Living Area 1,107 Total Rooms 5 Total Bedrooms 2 Total Bathrooms 1 . 5 Location Suburban/Avg View Residential Site .21 Acres Quality Brick/Alu/Avg Age 51 Years Subject Rear Subject Street Form PIC3x5.SR - "WinTOT AL' appraisal software by a la mode. inc. -1-800-ALAMODE II-lie NO. ~ULUbU1/1 t'aoe jl'jt~1 Building Sketch Borrower/Client Property Address City Lender Estate of Betty C. Wagner (Deceased) 2900 Momingside Dr Camo Hill James D. Boaar. Esn.fCo-executor\ County Cumbertand State P A lio Code 17011 -- 16.0' 1 Car 20.0' Garage 14.0' Covered Patio 10.0' 41.0' Kitchen Dining Room Bath Bedroom Driveway 27.0' Living Room Bedroom n_n_nnun__ COy. Ft. Porch! 4.0' , ' , , .-------..------......-... 8.0' SkelchbyApexlV'" Comments: AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Net Totals Breakdown Subtotals GLAl First Floor 1107.00 1107.00 First Floor PIP Covered Rear Patio 140.00 27,0 x 41. 0 1107.00 Covered Front Porch 32,00 172.00 GAR Garage 320.00 320.00 TOTAL LIVABLE (rounded) 1107 1 Calculation Total (rounded) 1107 Form SKT.BldSkl- 'WlnTOTAL" appraisal software by a la mode, inc. -1-800-ALAMOOE Comparable Photo Page Irlle NO. ~UlUOU III raae 1F~i Borrower/Client Estate of Bettv C. Waoner (Deceased) Property Address 2900 Morninaside Dr Citv Camp Hi1.I. Countv Cumber land State PA Zio Code 1'7011 lender James D. Boaar Eso. (Co-executor) 3025 Morningside Drive Comparable 1 ProX. to Subject Sale Pnce Gross Living Area Total Rooms T olal Bedrooms T atal Bathrooms location View Stte Quality Age File Photo viewed on previous ddve-by. Not currently listed for sale. o . 09 miles SW 144,900 1,120 5 3 1.5 SuburbanJAvg Residential.fA .26 Acres Brick/Alu/Avg 51 Years Comparable 2 2900 Glenwood Road Prox. to Subject 0.26 miles S Sale Pnce 140,000 Gross Living Area 1,518 T atal Rooms 6 Total Bedrooms 4 Tolal Bathrooms 1 Location Suburban/Avg View Residential/A Site .31 Acres Quality Brick/Alu/Avg Age 46 Years Rle Photo viewed on previous ddve-by. Not currently listed for sale. Comparable 3 55 Center Drive ProX. to Subject 1.39 miles E Sale Pnce 138,500 Gross Living Area 1,087 Total Rooms 5 T olal Bedrooms 3 T olal Bathrooms 1. 5 Location Suburban/Avg View Residantial/A Stte .25 Acres Quality Brick/Alu/Avg Age 50 Years File Photo viewed on previous ddve-by. Not currently listed for sale. Form PIC3x5.CR - "WinTOTAl" appraisal software by a la mode, inc. -1-BOO-ALAMOOE IFile No. S0206017l Paoe #101 Location Map Borrower/Client Pro e Address Ci lender Coun Cumberland State PA Zi Code 17011 . Co-executor , '"' ~\ \~ \!l. "& " '" "\ i-!~\ i MapPoy~r 9lq.t~ flJt)- ~ ~. ~ ~. ~ ...~ l h ~'" ~ \~\ ~ ~.<2- ~ 1Jt 0"", "- 4- ". ~ ~ -%t.. ~ <"1'& <0 .r ~ ."",Ra #" $6 ~..~\I'~ c~~ <t' ,,,," .' ~i\,. l~ ~ /- \)( . '\", West Shore t. ~ .... ~ _'_..'~=="'.1._5..t ~.. . ~ .. ~ 1'.,. C~~Y .p~.",,~;o,_,,";r ~ c:s c""",,~;;<. l".".,~~~<"~';r<->-~ t '.'-- 4-/ Lemoyneo Gale ~.. /1 'I.. '. " ~ . 1'<.' - ~ '% Ii' .'UlltPln s.'" '. .. "'.: . >:::. -l' #' ~~~.. iii ",,/ J'" w~ \)( !I <<;'" '.' 'St.<Zi ~/i. &'.~..\'f.. ","'> ~.. ~ "" ,,'l.. . \..O!!1l'S~ v#".po "tl <:t..>Jt> <jl . ..,' I..!.;:) ,(;;" t'ig!\9' o}"g. '(!'" Bed.(ccior ~ . ':',\ !j WalnutSt .'.. _, WalnutS'- oJ> ~.~ g., W'1r.<Jls. <JI "", Market 5t "CampH'" ". ~~"~ ./ ~ g.4rV' __qffi!\!hgjl<.<=~--=- ~.p \;h:tnurSt 0,;:;, . - "'.?o>:-6<j~ 0.> J,>.::;~. .~. ~'e '~..~.'.'~.6':"'..'J.'.;,'P' _=====-.- ~St .' IIII ~: _~ ~ ,./ \'....- :;c= T. {J"f-~\<;\O ~"t' <JId~ ".,. ....... 41A~,..4. '.18 lAve ~ . "\#'1' .\..C.~~ . 'q:: 1<<;\ "P:.-. ~.., // """ l- va. ~ (641) ~ _.__~_~>~::~-~~~:.'~~~l1- _~:. 1h,~ 6""">, -l' ~/~_..- /&,.po ,.... Rd 0.. . .;_"- . ~- 4:B~ . Q, <j.<> " ~"\~ "\ 'to "\. G!l}'I~ M. ~ M. ~:~~/'-- '. ~~C"/' Sil"1l"'~ ~ ,/~.':: l;hi,eni8nst;wno <. tIiIz>'tt 9- ;}l G>""\\9-1"s\ .<. ... #- )---~ 'to} . <'1>1< q;,P "t-~ / i> . '1l -#~j;f \l'. ~ ?," r~' 'l<'~ A~ dfI..$. c.- r?' /- ij>~ ~ -g. .".", '" t q ~ ~ q "?:~,.- Susquehanna -;- -;-i,. \.~ 'Jl- )^", Golfview'Dr Anno.ge 1l1. 40,- ;>" Golf 9- Course RUL\ U\ .:pD~_ ....1\'\.\)1, . -1~ 1'0~ ~. ;; 1'A\'~ o ~"'- <lh. ~ 1> ""1>~ -g, 'i: "I.. ~"'. '\;: '" \ .; ~\'lfiw:f "\. ......& ";', ~.~ Wormleysb~.rgo "~::'-:'V\ ~<'le.'l l' 4-~;: '$- '" ','. <jl-l' ,\.' ".: .111)" 1b'..,. ',." J" .. '-:,?,-9-",... ',,-1"''-'>' COy Island Park .,. ~ ~ \ l -c; <q,~ 4'0' '" \I> '"S: ~\\ 1. ~ ~ ~ ~~ ~ .; """'St<f> 'Ii ......~ ~.~i -~ iJM~ &"8 ~ -g. ~W: ,,) Cedar Clift <!t CJ!l\01dfj o Eberlys MiD <j. / c.#t\O. \II1>.1'1<l""\ll\ \ e; \AllendaJe? Green Lane',. /arms . C; ~"o 1.\ ~'. <;} <S>~'" ~ , 4.f7 Rossmoyne W...~<'). . :/7" oM.nor 1". ;JJ' !'almer Or &.&. /f </#-P,r ..',s(>.. ',<-Ii! ~.. 0- " <;f-<;' '<J,<;,~ ~~ ~'('~ <'L ~ ~ ~ ,A1\ ~/"';?" \)~~~/ /~,'/' , fl."Rd'1'-"\I' /;::'/$/ .jfr<f. ~~ ~/~ 1~~ 'f": ,~~/) . ~R~~~4~ ~Rq \\1~ ~~._ '. ~" . ....-..'..'.:\i<<<:.c.......:.. ~ ~ .....~ . ~ '''Z....",,,. "''''~'. . ..... .-o<~: ~ ~ Rossmoyne -~~J..Pb2:-~..'-- ---~~_.-. .... '. ~ 'f/ ~, 'N.,...., ~'t1g..., , . '. 'W # & 1114 . <;l-~ ,jy6" \ ~ ~ 'Ii~\)( Slate "/I ~d "Itz, ~ ~ 1'0' '*' I ..'nomllSon'ln -".. Jil Scale 0.3 0.' 0.' -RUdytown ~ @006t1liCIQ.SQR:Corp @2004tW/TEQ,:;lIldl<orGDT,lnc. Form MAP.LOC - "WinTOTAl" appraisal softWare by a la mode, inc. -1-BOO-ALAMODE Irlle No. 5U2UOU1/1 paoe #111 MULTI-PURPOSE SUPPLEMENTAL ADDENDUM FOR FEDERALLY RELATED TRANSACTIONS Gary R. Sebon Borrower/Client Pro e Address C' Lender Estate of Bett C. Wa 2900 Mornin side Dr Cam Hill James D. So ar Es . (Co-executor) (Deceased) Coun Cumber land State PA Zi Code 17011 This Multi-Purpose Supplemental Addendnm for Federally Related Transactions was designed to provide the appraiser wrth a convenient way to comply wrth the current appraisal standards and requirements of the Federal Deposrt Insurance Corpora~on (FDIC), the Office of the Comptroller of Currency (DCC), The Office of Thnft Supervision (OTS), the Resol~on Trust Corporation (RTC), and the Federal Reserve. This Multi-Purpose Supplemental Addendum is lor use with any appraisal. Only those statements which have been checked by the appraiser apply to the property being appraised. 0 PURPOSE & FUNCTION OF APPRAISAL The purpose of the appraisal is to estimate the market value of the subject property as defined herein. The function of the appraisal is to assist the above-named Lender in evaluating the subject property for lending purposes. This is a federally related transaction. 0 EXTENT OF APPRAISAL PROCESS 0 The appraisal is based on the information gathered by the appraiser from public records, other identified sources, inspection of the subject property and neighborhood, and selection of comparable sales within the subjecf market area. The onginal source of the comparables is shown in the Data Source section of the market gnd along with the source of confirmation, if available. The onginal source is presented first. The sources 'and data are considered reliable. When conflicting information was provided, the source deemed most reliable has been used. Data believed to be unreliable was not included in the report nor used as a basis for the value conclusion. 0 The Reproduction Cost is based on Marshall and Swift Cost Handbook supplemented by the appraiser's knowledge of the local market. 0 Physical depreciation is based on the estimated effective age of the subjecf property. Functional and/or external depreciation, if present, is specifically addressed in the appraisal report or other addenda. In estimating the site value, the appraiser has relied on personal knowledge of the local market. This knowledge is based on pnor and/or current analysis of site sales and/or abstraction of site values from sales of improved properties. 0 The subject property is located in an area of pnmarily owner-occupied single family residences and the Income Approach is not considered to be meaningful. For this reason, the Income Approach was not used. D The Estimated Market Rent and Gross Rent Multiplier utilized in the Income Approach are based on the appraiser's knowledge of the subject markef area. The rental knowledge is based on pnor and/or current rental rate surveys of residential properties. The Gross Rent Multiplier is based on pnor and/or current analysis of pnces and market rates for residential properties. D For income producing properties, actual rents, vacancies and expenses have been reported and analyzed. They have been used fo project future rents, vacancies and expenses. 0 SUBJECT PROPERTY OFFERING INFORMATION According to Local MLS Listinqs and Public Records the subject property: o has not been offered for sale in the past D 30 days D f year o 3 years. D is currently offered for sale for $ D ~ for sale within the past D 30 days D 1 year D 3 years for $ D Offenng information was considered in the final reconciliation of value. D Offenng information was not considered in the final reconciliation of value. D Offenng information was not available. The reasons for unavailabilrty and the steps taken by the appraiser are explained later In this addendum. 0 SALES HISTORY OF SUBJECT PROPERTY According fo Local MLS Listings and Public Records the subject property: 0 Has not transferred o in the past twelve months. D in the past thirty-six months. o in the past 5 years. D Has transferred o in the past twelve months. D in the past thirty-six months. D in the past 5 years. D All pnor sales which have occurred in the past are listed below and reconciled fa the appraised value, either in the body of the report or in the addenda. Date Sales Price Document # Seller Buver 0 FEMA FLOOD HAZARD DATA 0 Subject property ~OJLatmI in a FEMA Special Flood Hazard Area. D Subject property ~ in a FEMA Speciai Rood Hazard Area. I Zone FEMA Map/Panel # Map Date Name of Community I C 4210160002B 9/30/1977 Lower Allen Township D The community does not participate in the National Flood Insurance Program. 0 The communrty does participate in the National Rood Insurance Program. D n is covered by a rng!!Iar program. D it is covered by an emergency program. Page 1 of 2 Form MPA3 - "WinTOTAL" appraisal software by a la mode, inc. -1-800-ALAMODE It-lie NO. ~U2U50171 Paoe #12 IZI CURRENT SALES CONTRACT IZI The subject property is currently not under contract. 0 The contract and/or escrow instructions were not availabie for review. The unavailability of the contract is explained iater in the addenda section. 0 The contract and/or escrow instructions were reviewed. The following summanzes the contract I Contract Date Amendment Date Contract Price Seller I I I 0 The contract indicated that personal property was not included in the sale. 0 The contract indicated that personal property wgsjtl(;llI!l!ill. n consisted of 0 Estimated contribulory value is $ Personal property was not included in the final value estimate. 0 Personal property ~ In the final value estimate. 0 The contract indicated no financing concessions or other incentives. 0 The contract indicated the following concessions or incentives: 0 If concessions or incentives e~s, the comparables were checked for similar concessions and appropnate adjustments were made, n applicable, so that the final value conclusion is in compliance with the Market Value defined herein. IZI MARKET OVERVIEW Include an explanation of current market conditions and trends. 3-9 months is considered a reasonable marketing penod for the subject property based on Local MLS/STEB reports IZI ADDITIONAL CERTIFICATION The Appraiser certifies and agrees that (1) The analyses, opinions and conclusions were developed, and this report was prepared, in confonmity with the Unifonm Standards of Professional Appralsal Practice ("USPAP"), except that the Departure Provision of the USPAP does not apply. (2) Their compensation is not contingent upon the reporting of predetenmined value or direction in value that favors the cause of the client, the amount of the vaiue estimate, the attainment of a stipulated resun, or the occurrence of a subsequent event. (3) This appraisal assignment was not based on a requested minimum vaiuation, a specific valuation, or the approval of a loan. IZI ADDITIONAL (ENVIRONMENTAL) LIMITING CONDITIONS The value estimated is based on the assumption that the property is not negatively affected by the e~stence of hazardous substances or detrimental environmental conditions unless otherwise stated in this report. The appralser is not an expert in the identification of hazardous substances or detrimental environmental conditions. The appraiser's routine inspection of and inquines aboul the subject property did not develop any inlonmation that indicated any apparent significant hazardous substances or detrimental environmental conditions which would affect the property negatively unless otherwise stated in this report. n is possible that tests and inspections made by a qualified hazardous substance and environmental expert wouid reveal the e~stence of hazardous substances or detrimental environmental conditions on or around the property that would negatively affect its value. 0 ADDITIONAL COMMENTS IZI APPRAISER'S SIGNATURE & LICENSE/CERTIFICATION APpraiser'sSignat~ Effective Date January 24 , 2006 Date Prepared February 27 , 2006 Appraiser's Name (pnnt) Gary R. Sebo1t.CREA Phone # 717 938-0516 State PA o License IZI Certilication # RL-138950 Tax 10 # 0 CO-SIGNING APPRAISER'S CERTIFICATION 0 The co-signing appraiser has oersonallv !nsoected the subject property, both inside and oul, and has made an extenor inspection of all comparable sales listed in the report. The report was prepared by the appraiser under direct supervision of the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the report inciuding the vaiue conclusions and the limiting condliions, and confinms that the certifications apply lully to the co-signing appraiser. 0 The co-signing appraiser has not personallv inspected the intenor of the subject property and: 0 has not insoected the extenor of the subject property and all comparable sales listed in the report. 0 ~ the extenor ot the subject property and all comparable sides listed in the report. 0 The report was prepared by the appraiser under direct supervision 01 the co-signing appraiser. The co-signing appraiser accepts responsibility for the contents of the repo" including the value conclusions and the limiting conditions, and confinms that the certifications apply fully to the co-signing appraiser wITh the exception of the certification regarding physicai inspections. The above descnbes the levei of inspection perlonmed by the co-signing appraiser. 0 The co-signing appraiser's level of inspection, involvement in the appraisai process and certnication are covered eisewhere in the addenda section of this appraisal. 0 CO-SIGNING APPRAISER'S SIGNATURE & LICENSE/CERTIFICATION Co-Signing Effective Date Date Prepared Appraiser's Signature Co-Signing Appraiser's Name (pnnt) Phone # State o License o Certnication # Tax 10 # Page 2 of 2 Fonm MPA3 - "WinTOTAL' appraisal software by a la mode, inc. -1-800-ALAMODE Rev-1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMON\M;ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Betty C. FILE NUMBER 21-06-0087 ESTATE OF 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 PNC Bank - Personal Checking Account No. 5140066311, date of death value 17,893.91 $17,893.15, accrued interest $.76 2 PNC Bank - Personal Checking Account No. 5130180225, date of death value 16,232.14 $16,228.97, accrued interest $3.17 3 Highmark Blue Shield - refund of health insurance premium 442.48 4 Progressive Insurance - refund of automobile insurance premium 346.00 5 Comcast - refund 45.27 6 Neill Funeral Home - refund of overpayment on account of funeral expenses 48.60 7 Mayflower National Life Insurance Company - refund on account of overpayment of 25.00 funeral expenses 8 AT&T - dividend accrued prior to date of death 75.81 9 AT&T - dividend accrued prior to date of death 210.47 10 Morgan Stanley - net proceeds from sale of stock facilitated by Morgan Stanley, all 46.824.67 stock sold 1/23/06, prior to date of death of the Decedent herein. Net proceeds were received subsequent to date of death. 11 Fidelity Investments - final pension payment 728.87 12 Erie Insurance Group - refund of homeowner's insurance premium 19.00 13 Sadler Oil Company - refund of balance of prepaid account 141.41 Total of Continuation Schedule(s) See attached page TOTAL (Also enter on Line 5, Recapitulation) 123,121.72 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) KeV-l:>U~ I:J\+ lti-~~I * SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Betty C. FILE NUMBER 21-06-0087 ESTATE OF ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 14 Recorder of Deeds - refund 1.00 15 Personal Property - per attached appraisal 2.975.00 16 1999 Saturn Automobile - per attached appraisal 4.300.00 17 Erie Family Life Annuity No. 019-136 32.812.09 TOTAL (Also enter on Line 5, Recapitulation) 123.121.72 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) o PNCBAN< February 14,2006 James D. Bogar One West Main Street Shiremanstown, P A 17011 RE: Estate of Betty C. Wagner, deceased SSN: 182-22-5274 DOD: 1/24/2006 Dear Mr. Bogar: In response to your request for Date of Death balances fot' the customer noted above, our records show the following: Checking Account Account#51400663l1 BETTY C WAGNER DOD balance: $17,893.15 + $.76 accrued interest Savings Account Account#5130l80225 BETIY C WAGNER DOD balance; $16,228.97 + $3.17 accrued interest Safe Deposit Box #SF373 BETIY C WAGNER Located: WINDSOR PARK BRANCH 5288 SIMPSON FERRY RD. MECHANICSBURG PA 17055 717-697-3001 Page 1 of2 Established 08/01/1955 Established 01/01/1982 Established 05/19/;2004 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 tinancial transactions or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, ~W1Ult lJQ11- Rachclle Wens 1-800-762-1775 P7-PFSC-04-F 500 first Ave. Pittsburgh PA 15219 Page 2 of2 Member FDiC TOTAL P.0:;; - I "'0 0 -. r ~ )> m I m 0 .0 )> ~d - (") ~ I 0 (JJ 0 (") J m m-i 0 0 0 I U-J ;:lJ:x: VI c: I . ru 0 om ~ z -i m -n - -I -- U-J ~ - I ,! Z 'I D:l 0 c: en (') * I .... * 0 3: en :r: !~gJ I:D -i .... l> m C ru Z O\~ ;;U OJ -. 0 O~ OJ ;;0 a=t"'4~ m - m "T\ .. 0 0 ~ >~(j :::0 Ln z Zt:l~ 0 m U-J :lJ CI:l>> - OJ m ~t"'40 - c )> .... IV 0 :s: OtIjz 0\ ~ Z 0 ~t:ltIj - 2S I .... < 0 m Z m Z~~ 0\ Ln (j) . I lP C l-C * I 0 >tIj * s: .... (") - c 0 J .. - ru :s: ......:J :::0 0 m 0 G) z - )> ~ -i - I Z .0 )> 0\ (JJ r- VI, .0 0 -' -I ru Z W eoC'\O (") :x> 0 " 0 :I: Z w m r 0 -i . (") m :I: " 0 en IV -< w z .... "'1J 00 c: U-J m - 3: D:l :lJ - I:D -n IV m U-J 0 ;;U .. -. :lJ )> -i (5 Z * * * * * * ~ 0\ 00 )> IV 3: ~ 0 0\ C 8' ......:J Z -I [f) '" 0 ~ ROWE'S AUCTION SERVICE 2505 RITNER HIGHWAY CARLISLE, PA 17013 717-249-1978 249-2677 697-4794 To: James D. Bogar 1 West Main St. Shiremanstown, PA From: Rowe's Auction Service 2505 Ritner Highway Carlisle, P A 17013 Re: Estate of Betty C. Wagner 2900 Morningside Dr. Camp Hill, PA 17011 Kitchen Table & 2 chairs Whirlpool Refrigerator/freezer Misc. kitchen items, pots-pans Set colored Pyrex bowls-refrigerator dishes ABC plate German "A Present" plate Microwave & small electric appliances Cat figurines & misc. items Livin!!: Room Console T.V. Green floral sofa & chair Pr. octagonal end stands Pro brass table lights Cream colored upholstered recliner Brown upholstered recliner Console stereo Mahogany knee hole desk & chair Horse & dog lamp Crystal lamps & others Misc. cat knick-knacks, etc. Prints & mirrors Mahogany drum table February 28,2006 $20.00 75.00 25.00 15.00 35.00 10.00 15.00 10.00 10.00 100.00 10.00 10.00 20.00 10.00 no value 35.00 25.00 10.00 10.00 10.00 15.00 Dinine Room Dining Room set, mahogany table, 4 chairs, buffet Cats & figurines Cat print & floral prints(in buffet) Kenmore sweeper Kentucky long rifle(in closet) 200.00 15.00 10.00 10.00 1000.00 Bedroom Mahogany 4 piece bedroom suite Co~umejewelry,2rings RCA t.V. and stand Prints & knick knacks 350.00 20.00 15.00 10.00 Bedroom Gateway computer & printer Computer desk Desk chair Walnut cedar chest Bedding Tulip quilt (shows wear) Gilbert HO gauge train Gold bangle bracelet Double bed Sewing machine Towels (hallway closet) 100.00 15.00 25.00 40.00 10.00 25.00 20.00 50.00 no value 5.00 5.00 Basement 1930's walnut magazine stand 1930's walnut sofa table Coleman camp stove & cooler Painted mission style desk 4 hoop back chairs 1930's walnut chest wi mirror Oak ladies desk wi mirror Oak cased sewing machine Oak bedroom rocker Half Victorian wardrobe Painted oak Hoosier style cabinet Box old puzzles 2 blue glass top tables Misc. stools & stands Whirlpool washer & dryer 20.00 40.00 10.00 10.00 10.00 25.00 125.00 50.00 10.00 15.00 150.00 10.00 15.00 10.00 50.00 Garaee Misc. lawn tools Misc. bench tools 10.00 20.00 Oak sideboard wi mirror Antique Freshman radio Leaf blower & weed eater Misc. garage items Porch swing 6).UU 35.00 10.00 15.00 10.00 Total $2975.00 w. n~~ W. David Rowe recet w~,oI d la~ Iou Classic Cars, Incorporated VEHICLE APPRAISAL / MARKET EVALUATION for ESTATE OF BETTY C. WAGNER 2900 Morningside Drive Camp Hill, PA 17011 VEHICLE: 1999 SATURN, SL2 4-Door Sedan Serial No.: IG8ZK5270XZ299482 I do hereby acknowledge and certify that I personally inspected the above described vehicle at the address given for the purpose of determining the fair market value of same. The valuation given herein is solely for the purpose(s) of determining the current market value of the vehicle, and does not constitute an offer to purchase, nor a guarantee of said price being realized from the sale of said vehicle. All values given are based upon comparison with recent market activity of similar make, model and condition vehicles in the same geographic region being offered/sold in the open market. The vehicle in question was found to be in overall good condition, with mileage (45,000) below what would be commonly expected for a vehicle of this age. The exterior was found to be clean, and free of any significant damage. The interior was likewise. The car started and drove well, exhibiting no evidence of any significant defective mechanical condition. Based upon my inspection, and subsequent review of recent market activity of like- type vehicles, I would place a fair retail market value of $4300 on this vehicle as of January 24, 2006. Please direct any inquiries regarding this evaluation to the address and/or phone numbers below. . Yours very_tr~ly, / ~4"~~ Robert M. Nauman Stoneaire Classic Cars Inc. DIN #86-31643 780 Seitz Drive, Lewisberry, PA 17339 www.stoneaire.com (717) 938-8644 / 574-6319 (Greg) / 645-0334 (Bob) o (J) -..J -J N o en -.l ):. r- r- C/J PJ r- ~ C/J C/J G) ~ ~ ~ o <: :i! iii C/J 6 n, s: 55 -l IJJ n, <: o i! JJ N ~ C/J G) <: o ~ -< ~ :i! n, -0 JJ ~ ~ () n, o " ):. <: o =R (') ~ ~ -0 o ~ JJ ~ (j ):. o ~ rT1 JJ ~ :i! ~ C..~'\IL:lI,~;tt;,~",~"\,tU;"fls",,U;:,\ALeJ;~\b,M~LALI~,9N"I\\E'U~:"\;QELA,bl1~,e,\"Ii~,lb;~"",,AJ~\gll\\e\gtMLle,h,51,(;,,~\~,~,~,I~'19~"I'i;g'11\nI~;[b"ltI,lgLi""IE"EL~IIII\~II~" ','11\'; g Erie Family Life ~ Insurance~ Member Erie Insurance Group' Home OfficE' . 100 Erie Insurance Place' Erie, Pennsylvania 16530 814.870.2000 . Toll free 1.800.458.0811 . Fax 814.870.2437 . www.erieinsurance.com February 22, 2006 Atty. James D. Bogar One West Main Street ShiremanstoWD, PA 17011 RE: Death Claim on Betty C. Wagner Annuities #019-136 & #603-520 Dear Atty. Bogar: Per your request, the date of death values of the above referenced annuities are as follows: The value of annuity #019-U6 on 01/24/06 was...........$32,812.09 The value of annuity #603-500 on 01/24/06 was....... ....$15,998.69 If you have any questions, please call me at 1-800-458-0811, extension 2922. Sincerely, ~Cl.'13~ Melody A. Bokshan Life Claims Specialist Life Policy Administration MB : MAE cc: Farnham Insurance Agency, AA7605 Via facsimile transmission - 1-717-737-2086 The ERIE Is Above All in Service". We commit, ,::are and serve. It's our true blue promise. Rev-1510 EX+ (6-98) COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagner, Betty C. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-06-0087 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECD'S TAXABLE EXCLUSION NUMBER INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. 1 Erie Family Life Annuity No. 603-520 - payable 15.998.69 15.998.69 directly to beneficiary, Evely C. Wolfe TOTAL (Also enter on Line 7, Recapitulation) 15.998.69 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (12-99) ;~ ~ SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagner, Betty C. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0087 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 8,602.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Bogar & Hipp Law Offices 14,150.00 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 310.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 235.00 7. Other Administrative Costs 3,447.02 TOTAL (Also enter on line 9, Recapitulation) 26,744.02 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1502 EX+ (6-S6) SCHEDULE H-A FUNERAL EXPENSES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Betty C. FILE NUMBER 21-06-0087 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 1 Mayflower National Life Insurance/Neill Funeral Home 8.602.00 Subtotal 8.602.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-A (Rev. 6-98) Rev-1502 EX+ (6-98) ~ '~ SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMONVVEALTH OF PENNSYLVANLo\ INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wagner, Betty C. FILE NUMBER 21-06-0087 ITEM NUMBER AMOUNT DESCRIPTION 1 Lower Allen Township - sewer and refuse bill 85.50 2 Cumberland Law Journal - legal advertising 75.00 3 PP&L 57.95 4 Pennsylvania American Water 12.45 5 Gary Sebolt - Real Estate Appraisal 350.00 6 PP&L 58.72 7 Progressive Insurance - automobile insurance premium 366.00 8 Rowes Auction Service - personal property appraisal 75.00 9 The Patriot News - legal advertising 110.16 10 United States Postal Service - certified mail 10.02 11 Commonwealth of Pennsylvania - car title transfer 58.50 12 AAA - car title transfer 58.00 13 Pennsylvania American Water 11.87 14 RESERVES: - Cost to conclude administration of Estate, including filing fee for PA Inheritance Tax Return, Inventory and First and Final Account; preparation of Fiduciary Income Tax Return 2.000.00 15 PP&L 57.75 16 Recorder of Deeds - fee to file Deed 40.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1502 EX+ (6-98) SCHEDULE H-B7 OTHER ADMINISTRATIVE COSTS continued COMMON~L TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Wagner, Betty C. FILE NUMBER 21-06-0087 ESTATE OF ITEM NUMBER DESCRIPTION AMOUNT 17 Pennsylvania American Water 19.60 Subtotal 3.447.02 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) Rev-1512 EX+ (6-9B) * SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIOENT DECEDENT ESTATE OF Wagner, Betty c. FILE NUMBER 21-06-0087 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION 1 West Shore Health and Rehab VALUE AT DATE OF DEATH 447.24 2 Bonnie Miller, Treasurer - 2006 Personal Taxes 9.80 3 United States Treasury - 2005 Personal Income Tax Payment 554.00 TOTAL (Also enter on Line 10, Recapitulation) 1,011.04 (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~O) '*" .. .4 . SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT NUMBER Wagner, Betty C. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] FILE NUMBER 21-06-0087 ESTATE OF RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. Alta C. Hendricks 205 Conodoguinet Avenue Apt. 5 Camp Hill, PA 17011 Joanne M. Hook 3120 Morningside Drive Camp Hill, PA 17011 Friend $1,000.00 specific bequest 1,000.00 Friend $1,000.00 specific bequest 100% of rest, residue and remainder 1,000.00 Geneva R. Nauman 326 Glendale Avenue Shiremanstown, PA 17011 Friend Total Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet 2,000.00 ll. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See continuation schedule(s) attached 3,000.00 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 3,000.00 CopyriQht (C) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) ReV-1502 E}l+ (6-95) SCHEDULE ..I-liB CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS continued COMMONVv'EAL TH OF PENNSYLVANIA INHERITANCE TP\X. RETURN RESIDENT DECEDENT ESTATE OF Wagner, Betty C. FILE NUMBER 21-06-0087 ITEM NUMBER DESCRIPTION AMOUNT 1 Humane Society of Harrisburg Area, Inc. - 7790 Grayson Road, Harrisburg, PA 17111 1.000.00 2 Helen Opperman Krause Animal Foundation, Inc. - P.O. Box 311, Mechanicsburg, PA 17055 1.000.00 3 Society for the Preservation of Animal Welfare, Inc. - P.O. Box 855, Camp Hill, PA 17011 1.000.00 Subtotal 3.000.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J-IIB (Rev. 6-98) '" '-' ~ \ibc-~ .>{ '\ ) , (~ I ....----' ..~> '~...., !~, " ~,:J \"'I~\ )~; LAST WILL AND TESTAMENT OF BETTY C. WAGNER I, BETTY C. WAGNER, of Camp Hill, 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 give and bequeath my cats and any other animal or animals that I may own at the date of my death, to my friends, ALTA C. HENDRICKS, of 205 Conodoguinet Avenue, Apt. 5, Camp Hill, Pennsylvania, and JOANNE M. HOOK, of 3120 Morningside Drive, Camp Hill, Pennsylvania, with specific direction that they decide between themselves as to who will get what pet. Any pet not taken by either ALTA C. HENDRICKS or JOANNE M. HOOK will be placed with the Society for the Preservation of Animal Welfare and Safety, Inc. (PAWS), of Federal Square Station, Harrisburg, Pennsylvania. SECOND: I give and bequeath the sum of $1,000.00 to the SOCIETY FOR THE PRESERVATION OF ANIMAL WELFARE, INC., of Federal Square Station, Harrisburg, Pennsylvania, to be used for general purposes as that organization deems appropriate. THIRD: I give and bequeath the sum of $1,000.00 to the HUMANE SOCIETY OF HARRISBURG AREA, INC., of 7790 Grayson Road, Harrisburg, Pennsylvania, to be used for general purposes as that organization deems appropriate. FOURTH: I give and bequeath the sum of $1,000.00 to the HELEN OPPERMAN KRAUSE ANIMAL FOUNDATION, INC., of Mechanicsburg, Pennsylvania, to be used for general purposes as that organiza- tion deems appropriate. FIFTH: I give and bequeath the sum of $1,000.00 to my friend, ALTA C. HENDRICKS, provided that should she predecease me, I direct that her share under this, my Last Will and Testament, become a part of my residuary estate to be distributed as set forth in Clause SEVENTH herein below. ~,] j " '" ::jA~ i' .~~ c) ~}r'~" 'i::~j :~ "0 \\r., '}:~ / ~.~ SIXTH: I give and bequeath the sum of $1,000.00 to my friend, JOANNE M. HOOK, provided that should she predecease me, I direct that her share under this, my Last Will and Testament, become a part of my residuary estate to be distributed as set forth in Clause SEVENTH herein below. SEVENTH: 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 friend, GENEVA R. NAUMAN, of 326 Glendale Drive, Shiremanstown, Pennsylvania. Should GENEVA R. NAUMAN predecease me, I give, devise and bequeath all the rest, residue and remain- der of my estate of whatever nature and wherever situate, includ- ing any property over which I hold power of appointment and together with any insurance policies thereon, to my sister, EVELYN C. WOLFE. EIGHTH: 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 prop- erty, 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, subdivi- sion, 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. 2 "1 J "~ o :-0 \\~ ~ ""~~'- -) c....... \ ",-1 ...~~....\.... "b " ~- \ \:";:< .~ \ )'~ (D) To invest in all forms of propertYr including stocksr common trust funds and mortgage investment fundsr without restriction to investments authorized for pennsylvania fiducia- riesr as are deemed properr without regard to any principle of diversificationr risk or productivity. (E) To exercise any optionr 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, includingr but not necessarily being limited tOr personal incomer gift and estate or inheritance tax laws. (G) To make distributions to my herein named benefi- ciaries in cash or in kind or partly in each. (H) To borrow money from themselves or others in order to pay debtsr taxesr or estate or trust administration expensesr to protect or improve any property held under my willr and for investment purposes. (I) To select a mode of payment under any qualified retirement plan (pension planr profit sharing plan, employee stock ownership planr or any other type of qualified plan) to the extent the plan or the law permits them to do SOr and to exercise any other rights which they may have under the planr in whatever manner they consider advisable. NINTH: I direct that all inheritancer estater trans- ferr succession and death taxesr of any kind whatsoeverr which may be payable by reason of my deathr whether or not with respect to property passing under this Willr shall be paid out of the principal of my residuary estate. TENTH: I nominate and appoint GENEVA R. NAUMAN and JAMES D. BOGARr as Co-Executors of thisr my Last Will and Testa- ment. In the event of the deathr resignation or inability to serve for any reason whatsoever of both GENEVA R. NAUMAN and JAMES D. BOGARr I nominate and appoint MARLIN E. NAUMANr Executor of thisr my Last Will and Testament. I direct that my Co- 3 Executors or Executor, as the case may be 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 7f))""d day of ----) ~"jv i._( /1..z ;/ -' ..1, I , 2006. --r?L;,f2/ (! /-j);t~-V(j~ BETTY C. WAGNER" ( SEAL) 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. /"' / )c-" /.a-.. /~ ,/ __La.u/{)r:~ti<.... "-'" t.. W (~ I j. '( \ J /' '. l' ~j/\J7lN \1-f \ ' . i Address Address 4 Register of Wills, Cumberland County, Pennsylvania INVENTORY Betty C. Wagner No. 21-06-0087 Estate of , Deceased Date of Death 01124/2006 Social Secu rity No. 182-22-5274 also known as James D. Bogar Geneva R. Nauman 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. I/We verify that the statements made in this Inventory are true and correct. I/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 Signatur . 'l i.d rZ- 1.0. No.: 19475 Signature: Signature: Firm: Bogar & Hipp Law Offices Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717-737-8761 Address: One West Main Street Shiremanstown, PA 17011 Telephone: 717-737-8761 Dated: 05/17/2006 Personal Property Cas h............................................................................................... Persona I Property......................................................................... Stocks/L isted................................................................................. Stocks/Closely Held.. ......... ......... ..... ......... ... ..... ........ ...... ....... ....... Bonds............................................................................................ . Partnerships and Sole Proprietorships ..................................... Mortgages and Notes Receivable..... .................... ............ .......... All Other Property................. ..... ......... ................ ..................... ..... 115,846.72 7,275.00 l~... ' Total Personal Property...... .................... ............... 123,121.72 Total Real Property.... ............ ........................ ........ 144,000.00 267,121.721 Total Personal and Real Property......................... Total Out-of-State Real Property.......................... '\ p ,,,,,'"'" Register of Wills, Cumberland County, Pennsylvania INVENTORY Estate of Betty C. Wagner No. , Deceased Date of Death 01/24/2006 Social Secu rity No. 182-22-5274 also known as Cash AT&T - dividend accrued prior to date of death 75.81 AT&T - dividend accrued prior to date of death 210.47 Comcast - refund 45.27 Erie Family Life Annuity No. 019-136 32,812.09 Erie Insurance Group - refund of homeowner's insurance premium 19.00 Fidelity Investments - final pension payment 728.87 Highmark Blue Shield - refund of health insurance premium 442.48 Mayflower National Life Insurance Company - refund on account of overpayment of funeral expenses 25.00 Morgan Stanley - net proceeds from sale of stock facilitated by Morgan Stanley, all stock sold 1/23/06, prior to date of death of the Decedent herein. Net proceeds were received subsequent to date of death. 46.824.67 Neill Funeral Home - refund of overpayment on account of funeral expenses 48.60 PNC Bank - Personal Checking Account No. 5140066311, date of death value $17,893.15, accrued interest $.76 17,893.91 PNC Bank - Personal Checking Account No. 5130180225, date of death value $16,228.97, accrued interest $3.17 16.232.14 Progressive Insurance - refund of automobile insurance premium 346.00 Recorder of Deeds - refund 1.00 (Attach additional sheets if necessary) Total Personal Property and Real Estate 267.121.72 Register of Wills, Cumberland County, Pennsylvania INVENTORY Betty C. Wagner No. Estate of , Deceased Date of Death 01/24/2006 Social Secu rity No. 182-22-5274 also known as Sadler Oil Company - refund of balance of prepaid account 141.41 Total Cash 115,846.72 Personal Property 1999 Saturn Automobile - per attached appraisal 4.300.00 Personal Property - per attached appraisal 2,975.00 Total Personal Property 7.275.00 Real Estate Real Estate - All that certain piece or parcel of real estate having erected thereon a dwelling house known and numbered as 2900 Morningside Drive, Camp Hill, Pennsylvania. The property was acquired by Alfred W. Wagner, Jr. and Betty J. Wagner, alkla Betty C. Wagner, husband and wife, by deed dated July 29,1955 and recorded July 29,1955 in the Cumberland County Recorder of Deeds Office, a copy of said Deed being attached hereto and incorporated herein. The said Alfred W. Wagner died December December 7,1967, whereupon fill and complete title to the real estate became vested solely in Betty C. Wagner. The above-described real estate was transferred to Geneva R. Nauman, residuary beneficiary of the Estate of Betty C. Wagner, and her husband, Marlin E. Nauman. A copy of said deed of conveyance is attached hereto. Date of death value is listed on the attached appraisal. 144.000.00 Total Real Estate 144.000.00 2 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: BOGAR JAM ES D 1 W MAIN STREET SHIREMANSTOWN, PA 17011 -------~ fold ESTATE INFORMATION: SSN: 182-22-5274 FILE NUMBER: 2106-0087 DECEDENT NAME: WAGNER BETTY C DA TE OF PAYMENT: 05/17/2006 POSTMARK DATE: 05/17/2006 COUNTY: CUMBERLAND DATE OF DEATH: 01/24/2006 REV-1162 EX(11-96) NO. CD 006711 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $84.80 I I I I I I I I TOTAL AMOUNT PAID: $84.80 REMARKS: CHECK#1020 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS