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REV-1500 EX + (6-00)
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COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
OFF~CIAL USE ONLY
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
21
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O;;t
0942
NUMBER
COUNTY CODE
YEAR
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Mayo, Elaine R.
DATE OF DEATH (MM-DD-YEAR)
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10-05-2005
(IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL)
04-28-1925
o 1. Original Return
D 4. Limited Estate
o 6. Decedent Died Testate (Attach
copy of Will)
D 9. Litigation Proceeds Received
DATE OF BIRTH (MM-DD-YEAR)
D
D
D
D
2. Supplemental Return
SOCIAL SECURITY NUMBER
196-18-6118
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
4a. Future Interest Compromise (date of death after
12-12-82)
7. Decedent Maintained a Living Trust (Attach
copy of Trust)
10 Spousal Poverty Credit (date of death between
. 12-31-91 and 1-1-(15)
D 3. Remainder Return (date of death prior to 12-13-82)
D 5. Federal Estate Tax Return Required
o 8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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)
D Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L) D Separate Billing Requested
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
11. Total Deductions (total Lines 9 & 10)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I)
12. Net Value of Estate (Line 8 minus Line 11)
COMPLETE MAILING ADDRESS
147 East Washington Street
Chambersburg, PA 17201
(1 )
(2)
(3)
(4)
(5)
(6)
(7)
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NAME
George E. Wenger, Jr.
FIRM NAME (If applicable)
Hoskinson & Wenger
TELEPHONE NUMBER
717/263-8535
OFFiCIAL USE ONL yl
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(8) 730 ,032.69
600,000.00
NonE!
None
None
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1. Real Estate (Schedule A)
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130,032.69
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(9)
(10)
75,649.25
722.77
(11 )
76,372.02
653,660.67
0.00
(12)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has
not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
(13)
(14)
653,660.67
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
0.00
29,414.73
0.00
0.00
29,414.73
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
Copyright 2002 form software only The Lackner Group, Inc.
Form REV-1500 EX (Rev. 6-00:
15.Amount of Line 14 taxable at the spousal tax rate, 0.00 x .00 (15)
or transfers under Sec. 9116(a)(1.2)
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i= 16. Amount of Line 14 taxable at lineal rate 653,660.67 x .045 (16)
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a.. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17)
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(19)
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Decedent's Complete Address:
STREET ADDRESS
891 Means Hollow Road
CITY Sh ippensbu rg
I STATE PA
IZIP 17257
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
27,250.00
1,470.74
Total Credits (A + B + 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.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
Make Check Payable to: REGISTER OF WILLS, AGENT
(1 )
29,414.73
(2)
28,720.74
(3)
(4)
(5) 693.99
(5A)
(58) 693.99
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred;.................................................................................. 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?............. .............................................................. ................................. .......... D [!]
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.
Under 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
complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RE URN ADDRESS
John S. Mayo .., j
SiGNATiJREOFPERS4FOR F'~'NG RETU N
6169 White Church Road
Shippensburg, PA 17257
ADDRESS
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ADDRESS
DATE
147 East Washington Street
Chambersburg, PA 17201
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For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the
surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0%
[72 P .5. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure
of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S.
99116 1.2) [72 P.S. 99116 (a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)J. A sibling ;s
defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Rev-1502 EX+ (6-98)
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mayo, Elaine R.
FILE NUMBER
21-06-0942
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be
exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts.
Real property which is jointly-owned with right of survivorship must be disclosed on schedule F.
ITEM
NUMBER
DESCRIPTION
VALUE AT DATE
OF DEATH
1
Tract of real estate lying and being situate in Southampton Township, Cumberland
County, Pennsylvania - known and numbered as 891 Means Hollow Road,
Shippensburg, Pennsyvania - appraised at
(see copy of appraisal-Attachment 2)
600,000.00
TOTAL (Also enter on line 1, Recapitulation)
600,000.00
(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)
Rev-1508 EX+ (6-98)
.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Mayo, Elaine R.
FILE NUMBER
21-06-0942
ESTATE OF
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jolntly-owned with the right of survivorship must be disclosed on schedule F.
ITEM
NUMBER DESCRIPTION
1 Adams Electric - refund
VALUE AT DATE
OF DEATH
30.27
2 Citizen's Bank, Savings Acct. 6140-234336
91.090.45
3 Citzen's Bank, Checking Acct. #6209814496
29.255.97
4 Commonwealth of PA - 2005 Income Tax Refund
80.00
5 Internal Revenue Service - 2005 Income Tax refund
476.00
6 1998 Honda Accord LX Coupe - VIN #1HGCG3246WA007159, sold for
9.100.00
TOTAL (Also enter on Line 5, Recapitulation)
130.032.69
(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 E (Rev. 6-98)
REV-1151 EX+ (12-99)
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SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mayo, Elaine R.
Debts of decedent must be reported on Schedule I.
FILE NUMBER
21-06-0942
ITEM
NUMBER
A. FUNERAL EXPENSES:
DESCRIPTION
AMOUNT
See continuation schedule(s) attached
3,531.90
B.
1.
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
John S. Mayo ~
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address 6169 White Church Road
City Shippensburg State
Year(s) Commission paid 2006
PA
Zip 17257
30,000.00
2.
Attorney's Fees
Hoskinson & Wenger
30,000.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
State
Zip
4.
Probate Fees
Cumberland County Register of Wills
628.00
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
Other Administrative Costs
11,489.35
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation)
75,649.25
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H (Rev. 6-98)
Rev-1502 EX+ (6-98)
.
SCHEDULE H-A
FUNERAL EXPENSES
continued
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mayo, Elaine R.
FILE NUMBER
21-06-0942
ITEM
NUMBER
DESCRIPTION
AMOUNT
1
Auer Memorial Home and Cremation Services, Inc. - reimbursement for Obituary
Notices
427.00
2 Aver Crematory - cremation fee 1.409.00
3 Family Traditions - funeral expense 100.90
4 Gordon's Memorials - bronze date marker 200.00
5 Park Lawns Memorials - Interment fee 1.270.00
.
6 Rev. John Good - funeral service 125.00
Subtotal
3.531.90
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
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Mayo, Elaine R.
FILE NUMBER
21-06-0942
ITEM
NUMBER
AMOUNT
DESCRIPTION
1
Adams Electric Cooperative - electric bill
108.22
2
Adams Electric Cooperative - Acct. #10975001 OO/October 2005
94.70
3
Adams Electric Cooperative - Acct. #20975001 OO/November 2005
40.44
4
Adams Electric Cooperative - Acct. #2097500100/electric bill
22.10
5
Adams Electric Cooperative - Acct. #2097500100/April
8.65
6
All Land Services, Inc. - survey of real estate
9.202.00
7
Cumberland County Recorder of Deeds - filing of subdivision plan
10.00
8
Cumberland County Recorder of Deeds - recording deed
39.50
9
Cumberland County Recorder of Deeds - recording Deed
39.50
10
Cumberland County Register of Wills - filling fees/Family Settlement Agreement
20.00
11
Cumberland Valley Law Journal - Executor's Notice
75.00
12
Don Boserman - mowingllawn maintenance
50.00
13
Franklin County Recorder of Deeds - filing subdivision plan
35.00
14
Franklin County Recorder of Deeds - recording deed
42.50
15
Hoskinson & Wenger - UPS overnight reimbursement
14.24
16
John D. Ausherman, SRA - real estate appraisal
400.00
17
Karen Zimmerman - care of animals
30.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1502 EX+ (6-98)
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SCHEDULE H-B7
OTHER
ADMINISTRATIVE COSTS
continued
ESTATE OF
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
Mayo, Elaine R.
FILE NUMBER
21-06-0942
ITEM
NUMBER
AMOUNT
DESCRIPTION
18
Karen Zimmerman - care of animals
30.00
19
Karen Zimmerman - care of animals
30.00
20
Nightingale Auto - inspection/service of Honda Accord
74.70
21
North East Waste Services - Acct. #4356012/Jan-March 2006
62.70
22
North East Waste Services - Refuse bill/Acct. #4356012
62.70
23
Penny R. Morrison - notary fees/Family Release
40.00
24
t
Penny R. Morrison - notary fees/deeds
10.00
25
Postmaster - stamps
7.40
26
Roy Snoke - Preparation of 2005 Income Taxes
67.00
27
Shippensburg Animal Hospital - euthanize sick cat
70.00
28
Southampton Township - subdivision approval
315.00
29
Southampton Township, Cumberland County - Subdivision Plan Review
187.50
30
Sprint - telephone bill
38.70
31
Sprint - telephone bill/December 2005
26.40
32
Sprint - telephone bill
25.42
33
Sprint - telephone bill
25.42
34
Sprint - telephone bill
25.75
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
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mayo, Elaine R.
FILE NUMBER
21-06-0942
ITEM
NUMBER
DESCRIPTION
AMOUNT
35
The Sentinel - Legal - Executor's Notice
158.81
Subtotal
11.489.35
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule H-B7 (Rev. 6-98)
Rev-1512 EX+ (6-98)
*'
SCHEDULE.
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Mayo, Elaine R.
FILE NUMBER
21-06-0942,
Include unreimbursed medical expenses.
ITEM
NUMBER DESCRIPTION
1 Chambersburg Hospital - Lifeline bill
VALUE AT DATE
OF DEATH
40.00
2 Cingular - cell phone bill
24.86
3 Citi - credit card payment
27.34
4 Green Ridge Homes - nursing home bill
245.44
5 Green Ridge Village - nursing home telephone bill
25.44
6 Green Ridge Village - final nursing home bill
88.00
7 Sprint - phone bill
36.65
8 West Shore EMS - ambulance bill
175.33
9 WSI - garbage bill
59.71
TOTAL (Also enter on Line 10, Recapitulation)
722.77
(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. 6-9S)
REV-1513 EX+ (9-00)
'*
SCHEDULE .J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
NUMBER
Mayo, Elaine R.
NAME AND ADDRESS OF
PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS [include outright spousal
distributions, and transfers
under Sec. 9116(a)(1.2)]
RELATIONSHIP TO
DECEDENT
Do Not List Trustee(s)
I FILE NUMBER
21-06-0942
SHARE OF ESTATE AMOUNT OF ESTATE
(Words) ($$$)
ESTATE OF
I.
1
John S. Mayo
6169 White Church Road
Shippensburg, PA 17257
Son
500/0 of the
residuary
Estate
312,858.34
2
E. Constance Morgan
2 Ivan Drive
Mount Holly Springs, PA 17065
Daughter
500/0 of
residuary
Estate
312,858.34
Total 625,716.68
Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET
0.00
Copyright (c) 2002 form software only The Lackner Group, Inc.
Form PA-1500 Schedule J (Rev. 6-98)
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JRZ - 5.1 Mayo.2 July 6, 19?9
LAST WILL AND TESTAMENT
I, Elaine R. Mayoff of 891 Means Hollow Road, Shippensburg,
Pennsylvania, being of sound and disposing mindj memory and
understanding, do hereby declare this to be my willi hereby
revoking any and all
former wills and codicils thereto by. me
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heretofore made.
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I.
I di.rect that all my just debts and funeral expens~=S I
including all expenses of my last illness, shall be paid from my
estate as soon as p~acticable after my decease as a part of the
expense of the admini.stration of my estate.
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I give, devise and bequeath the residue of my estate of every
nature and wherever situate to my children, namely John S, Mayo,
and E$ Constance Morgan I in equal shares.
A, In the event my sonl John S, Mayo predeceases me or dies
on or before the thirtieth day following my death, his
share shall be distributed to said beneficiary's issue,
per stirpes, living on the thirty-first day following my
death, and in default of any such then-living issue, such
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share shall be distributed to his surviving spouse.
B, Should my daughter, Eo Constance Morganf predecease me or
die on or before the thirtieth day following my death,
her share shall be distributed to her spousej Charles
Morgan.
III.
In the event that anyone entitled to a share of my estate
shall be under the age of twen'ty-two years at the time for
distribution to such beneficiarYf I constitute and appoint Mellon
Bankf NAf Shippensburgl pennsylvaniaf as trustee of any property
which passes either under this will or otherwise to said
beneficiary.
Said trustee shall in the trusteefs sole discretion
and without order of courtf use principal as well as income from
time to time as may appear to be necessary for the beneficiary/s
welfare! comfort/ medical care, recreation, support and educationf
without responsibility to the beneficiary or to any person taking
care of the beneficiary; and the remaining balance in the hands of
said trustee shall be distributed to said beneficiary when the
beneficiary attains the age of twenty-two years.
If such
beneficiary dies prior to attaining the age of twenty-two yearsf
said trustee 'is authorized in the trustee's discretion to pay part
or all of the beneficiary's funeral expenses and the remaining
balance in the hands of said trustee shall be distributed to the
beneficiary's personal representative. In the event the funds held
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by the trustee for any beneficiary become in the opinion of the
trustee too small for proper and efficient administration, the
trustee, in the trustee's sole discretion, may deposit such funds
in a savings account in the name of the beneficiarYG
IV..
I direct my executor to give my son, John S. Mayo, the option
to purchase my farm situate as 891 Means Hollow Road, Shippensburg,
Pennsylvania, at its appraised valueG
I direct my executor to
secure the services of two independent appraisers and to average
the appraisals to arrive at the purchase price for mx farm. My
son's, John S. Mayo's, share of my estate may be applied directly
to the purchase of my farm.
v.
}illy fiduciary under this will shall have the following powers
in addition to those vested in them by law and by other provisions
or my will applicable to all property whether principal or income,
including property held for minors, exei-cisable without Court
approval, and effective until actual distribution of all property:
A. To retain any and all of the assets of my estate: real or
personal,
without
regard
to
principle
any
or
diversification of risk.
B.
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invest
In all forms of property including
stock,
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common trust funds and mortgage investment funds without
restriction to investments authorized for Pennsylvania
fiduciaries as they deem proper, without regard to any
principle of diversification of risk.
c. To sell at public or private sale, to exchange 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 or conditions
as they deem proper.
D. To allocate receipts and expenses to principal or income
or partly to each as they from time to time think proper.
E. To compromise any claim or controversy.
F. To distribute in cash or in kind or partly in each.
G.
To hold property in their names without designation of
any fiduci~ry capacity or in the name of a nominee or
unregistered,
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I direct that all taxes tha-t may be assessed in consequence of
my death of whatever nature and by whatever jurisdiction imposed,
shall be paid from my residuary estate as a part of the expense of
the administration of my estate.
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VII.
The interest of the beneficiaries hereunder shall not be
subject to anticipation or to voluntary or involuntary alienation;
and the principal and income shall be paid by the trustee or
guardian directly to or for the use of the beneficiary entitled
thereto, without regard to any assignment, order, attachment or
claim whatever.
VIII..
I appoint Mellon Bank, NA, of Shippensburg, Pennsylvania,
as executor of this my will.
IX~
No bond shall be required of any fiduciary hereunder In any
jurisdiction.
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A.
In case of my death, I desire my cats and my dog, Kelly, to be
placed in the care of my daughter, E. Constance Morgan. I further
direct that with the help of Dr. Kathy Purcell, my daughter shall
place my animals in loving homes or at the Helen Krause Foundation.
Page 5
IN WITNESS WHEREOFy I hereunto set my hand and seal to this my
last will and testament, consisting of seven typewritten pages, the
first .five or which bear my signature in the margin for the purpose
/& ~day of
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of identification this
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( SEAL)
Signed, sealed, published and declared by the above-named'
testatrix as and for her last will and testament in our presence,
who in her presence, at her request and in the presence of each
other have hereunto set our hands as attesting witnesses.
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Elaine
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Mayo,
J()EL If.. ZULU AkS-EK
and
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the
testatrix
and
the
witnesses
respectively, whose names are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her last
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testament
and that she executed it
as her free and voluntary act for the purposes therein expressed
and that each of the witnesses, in the presence and hearing of the
said testatrix/ signed the will as witnesses and to the best of
Page 6
their knowledge, said signer was at that time eighteen years of age
or older, of sound mind and under no constraint or undue influence.
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Testatrix
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Witness ~
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Wit ess ~ r
Subscribed! sworn to and acknowledged
before me by' the above--named signer and
subscribed and sworn to before me. by the
above-named witnesses this I~+~ day of
JUG1 19~.
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~ No aro Public
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Page 7
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JRZ - 5.1 mayo.2 March 24/ 2000
CODICIL
I, Elaine R~ Mayo, of 891 Means Hollow Road, Shippensburg,
Pennsylvania, being of sound and disposing mind, memory and
understanding I do hereby declare this to be a, codicil to my will
dated July 16, 1999.
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I hereby revoke paragraph VIII of my said will whictr~Teads~s
follows:
ill appoint Mellon Bank, NA, of Shippensburg[
Pennsylvania, as executor of this my will."
IN LIEU THEREOF', I direct that the following be substituted:
II I appoint my SOD, lJohn S. Mayo! as executor of
this my will. Should my said son, John S. Mayo,
predecease me or fail to qualify as executor} I
appoint Mellon Bank, NA, of Shippensburg,
Pennsylvania, as executor of this my will."
II.
In all other respects I hereby ratify, confirm and republish
my will dated July 16, 1999, together with this codicil as and for
my will.
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IN WITNESS WHEREOF, I have hereunto set my hand and seal this
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day or
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, "-"Jr, '7(;:;!./iLA::"'_"j(~,<>
, 2 d,;:JC1 .
Signed,
sealedJ
2~R, M~~
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published and declared by the above-named
( S EAJ..J )
testatrix as and for her codicil to last will and testament in our
presence, who in her presence, at her request and in the presence
of each other have hereunto set our hands as attesting witnesses.
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and
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l'1~~,
the
testatrix
and the
witnesses
respectively, whose names are signed to the attached or foregoing
instrument) being first duly sworn, do hereby declare to the
undersigned authority that the testatrix signed and executed the
instrument as her codicil to her last will and testament and that
she executed it as her free and 'voluntary act for the purposes
therein expressed and that each of the witnesses, in the presence
and hearing of the said testatrix, signed the codicil as witnesses
and to the best of their knowledge, said signer was at that time
Page 2
eighteen years of age or older, of sound mind and. under no
constraint or undue influence.
00 ' f) .~I .
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Testatrix Q
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Subscribed, sworn to and acknowledged
before me by the above-named signer and
subscribed and sworn to before.~e.by the
above-named witnesses this I)~ day of
RY?(2 ;' I , i 0 w 0
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Notary Public'
Witness
.' Hamilton ~Ob~~.~.r~'Y Public I
! ShipJ2ensburg Bora. Cumberland County!
1 fv'ly 'Vommission Enoires Sept 22, 2000 ~
! -.-~._-'--- p ". I
Page 3
Ausherman Bros. Real Estate Inc.
P'ro ertv De!icrintion t e o.
Pronertv Address 891 Means Hollow Road City Shippensburq State Pa ZiD Code 17257-8208
Lenal Deseriotion Countv Cumberland
Assessor's Parcel No. 39-14-0171-012 Tax Year 2005 R.E. Taxes $ Snecial Assessments $ 0.00
Borrower Jack/Elaine Mayo Current Owner Jack/Elaine Mayo Estate Occupant: r l Owner r Tenant IXl Vacant
.. ProDertv riahts aODraised r:xJ Fee Simole I l Leasehold .Proiect Tvne lPUD r l Condominium IHUDNA onlv) HOA $ /Mo.
Neinhborhood or Proiect Name MaD Reference 39-14-0171-012 Census Tract 0131.01
Sale Price $ Date of Sale Oescrintion and $ amount of loan charaes/concessions to be naid bv seller
Lender/Client Appraisal For Market Value Address
Aooraiser John D. Ausherman SRA Address 229 North Second Street, Chambersbura, Pa 17201
Location DUrban CZI Suburban o Rural Predominant Sin~e family housing Present land use % Land use change
Built up DOver 75% CZI 25-75% o Under 25%. occupancy PRI AGE One family ~ [Z] Not likely D Likely
$(000) (yrs)
Growth rate o Rapid [gj Stable o Slow [gj Owner 95 ~Low~ 2-4 family _ o In process
Property values 0 Increasing [gj Stable o Declining D Tenant 275 Hiah 100 Multi-family _ To:
Demand/supply 0 Shortage ~ In balance 0 Over supply ~ Vacant (0-5%) ':i::.'i:!WHi~:1 Predominant lii]~(::' Commercial
Marketina time n Under 3 mos. rxi 3-6 mos. Fi Over 6 mos. n Vac.lover 5%\ 200 10 vacant 20
Note: Race and the racial composition of the neighborhood are not appraisal factors.
Neighborhood boundaries and characteristics: Refer to the attached map for boundaries of this property.
: Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.):
~ The subiect orooerty is located in Southamoton township, Cumberland County.
Market conditions in the subject neighborhood (including support for the above conclusions related to the trend of property values, demand/supply, and marketing time
n such as data on competitive properties for sale in the neighborhood, description of the prevalence of sales and financing concessions, etc.):
Interest rates are at record lows and the housina market remains strona.
- Project Information for PUDs (If applicable) - - Is the developer/builder in control of the Home Owners' Association (HOA)? o Yes D No
Approximate total number of units in the subject project Approximate total number of units for sale in the subject project
Describe common elements and recreational facilities:
Dimensions irreaular in shape Topography rollinQ
Site area 117 acres Corner Lot DYes o No Size averaqe
Specific zoning classification and description Res/d. Shape irreaular
Zoning compliance CZI Legal 0 Legal nonconforming (Grandfathered use) 0 Illegal o No zoning Drainage averaae
Hiohest & best use as imoroved: rX1 Present use n Other use (exDlain) View qood
Utilities Public Other Off-site Improvements Type Public Private Landscaping averaae
Electricity [gj Street asphalt [gj D Driveway Surface stone
Gas D none Curb/gutter none 0 D Apparent easements none
Water D on site Sidewalk none 0 D FEMA Special Flood Hazard Area o Yes [gj No
Sanitary sewer o on site Street lights none R R FEMA Zone X Map Date 8/4/1988
Storm sewer n none AIIev none FEMA MaD No. 42158700158
Comments (apparent adverse easements, encroachments, special assessments, slide areas, illegal or legal nonconforming zoning use, etc,): No adverse
conditions easements or encroachments observed in this neiqhborhood.
-
GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION
No. of Units 1 Foundation stone Slab no Area Sq. Ft. 1,200 Roof _0
No. of Stories 2 Exterior Walls brick Crawl Space ves % Finished 0 Ceiling ~ C3;J
Type (Det./Att.) detached Roof Surface metal Basement yes Ceiling fLioist Walls ~ C3;J
Design (Style) 2 sty Gutters & Dwnspts. Qal Sump Pump no Walls stone Floor ~ C3;J
Existing/Proposed existina Window Type d.huna Dampness no eyid Floor concrete None _0
Age (Yrs.) 160 Storm/Screens x Settlement no Outside Entry yes Unknow~ 0
Effective Aoe (Yrs.) 30 Manufactured House no Infestation unknow
ROOMS Fover Livinn Dinino Kitchen Den Familv Rm. Rec. Rm. Bedrooms # Baths Laundrv Other Area Sa. Ft.
- Basement 1 200
:
Level 1 1 1 1 1 1 .5 1 200
- Level 2 4 2 1 300
-
~ Finished area above arade contains: 8 Rooms' 4 Bedroom(s): 2 Bath(s): 2,500 Sauare Feet of Gross Livina Area
i INTERIOR Materials/Condition HEATING KITCHEN EQUIP. ATTIC AMENITIES CAR STORAGE:
Floors wd.lin/avq Type h.water Refrigerator [gj None 0 Fireplace(s) # _ C3;J None 0
Walls plaster/avq Fuel oil Range/Oven ~ Stairs 0 Patio 0 Garage # of cars
Trim/Finish wood/a va Condition ava Disposal D Drop Stair 0 Deck 0 Attached 2
Bath Floor !in/ayq COOLING Dishwasher [gj Scuttle C3;J Porch porch CZI Detached
Bath Wainscot plaster/avq Central none Fan/Hood [gj Floor 0 Fence 0 Built-In
Doors wood/avq Other Microwave 0 Heated 0 Pool R Carport
Condition WasherlDrver n Finished n Drivewav qravel
Additional features (special energy efficient items, etc.):
Condition of the improvements, depreciation (physical, functional, and external), repairs needed, quality of construction, remodeling/additions, etc.: Physical
incurable depreciation onlv due to normal wear and tear associated with aqe.
i Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the
immediate vicinity of the subject property.: No adverse enviromental conditions were observed on the subiect orooertv or within the neiqhborhood.
UNIFORM RESIDENTIAL APPRAISAL REPORT FI N
Freddie Mac Form 70 6/93
PAGE 1 OF 2
Form UA2 - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-BOO-ALAMODE
Fannie Mae Form 1004 6/93
"ATTACHMENT 2"
ESTIMATED SITE VALUE . _ _ __ ~ -. - - ~ - - - - -----------.. ----------- $ Comments on Cost Approach (such as, source of cost estimate, site value,
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: square foot calculation and for HUD, VA and FmHA, the estimated remaining
Dwelling 2,500 Sq. Ft. @$ 0.00 = $ economic lite of the property): Cost fiqures were derived form
1 200 Sq. Ft. @$ 1.00 = - Marshall Swift Cost Service with a local factor than aDDlied.
= Remainina economic life is 40 years.
~ Garage/Carport _ Sq. Ft. @$ 0.00 =
! Total Estimated Cost New _ -----.-------= $
Less Physical Functional External
Depreciation I I =$
Depreciated Value of Improvements --------------------------------- =$
"As-is" Value of Site Improvements =$
INDICATED VALUE BY COST APPROACH ------------------ --....... =$
ITEM SUBJECT COMPARABLE NO_ 1 COMPARABLE NO.2 COMPARABLE NO.3
891 Means Hollow Road Tax Parcel G-16-10 3265 Woodstock Road 681 Wagner Road
Address Shippensbura Paxton Run Road ShiD. Chambersburq Chambersburo
Proximitv to Subiect 1:"".,-;'1,),.,, 3.53 miles 5.75 miles 5.39 miles
Sales Price 1$ 605.000 675.000 588.000
Price/Gross Livinll Area 1$ ctJ$ 222.10 ctJ $ 202.10 ctJ 269.23 ctJ
Data and/or
Verification Source MLS/INSPECTION MLS/lNSPECTION MLS/lNSPECTION --
VALUE ADJUSTMENTS ~ DESCRIPTION : + H$ Adiust. DESCRIPTION : + ( -)$ Adiust. DESCRIPTION : + ( -)$ Adiust.
Sales or Financing Conv.Sale Conv.Sale Conv.Sale
Concessions None None None
Date of Sale/Time 3/26/2004 : 1/12/2005 : 12/31/2004 :
Location Ayeraae Averaae : Averaae Averaae
Leasehold/Fee Simole Fee Simple Fee Simple Fee SimDle : Fee Simole
Site 117 acres 141.71 acres 64.03 acres 96.6 acres
View aood aood aood aood
Desinn and Anneal 2 sty 2 sty 2 stv 2 stv
Qualitv of Construction Brick Brick Brick Brick --
Aoe 160 150+ 160 160
Condition Averaae Averaae Averaae Averaae
Above Grade Total: Bdrms: Baths Total: Bdrms : Baths : Total: Bdrms : Baths Total : Bdrms : Baths :
Room Count 8 : 4 : 2 9 4 : 1 : 8 : 4 : 2 : 8 4 : 1 :
Gross Livinn Area 2 500 Sa. Ft. 2 724 So. Ft. : -2 240 3 340 So. Ft. : -8,400 2184 Sa. Ft. : +3 160
-
- B~sement & Finished Full Full Full Full
- Roams Below Grade 0 0 0 0
~ Functional Utilitv Averaae Averaae : Iweraae : Averaae :
--
Heatinn/Coolinn No C.Alr No C.Alr : ohw no air : oha no air :
- Enernv Efficient Items N/A N/A : N/A : N/A :
Garane/Carnort 1 car qaraae 1 car qaraqe : Garaae : +3 000 1 car aaraae :
Porch, Patio, Deck, Porch Porch : Porch Porch
Fireolace(s\ etc. Fireplaces Fireplaces : FireDlaces F:ireplaces
Fence Pool etc. None None : None : None :
Other : Barn : :
Net Adi. (total\ r l + fX1 :$ 2240 r l + fX1 :$ 5400 D<l+ n :$ 3160
Adjusted Sales Price II I':,;:., ,',."; ",'~:;;":;'':I
:,,'
of Comoarable $ 602,760 $ 669,600 $ 591,160
Comments on Sales Comparison (including the subject property's compatibility to the neighborhood, etc.): All three sales would oenerallv aooeal to the same
market as the subiect property and represent the best sales available in this market. These sales as well as other sales and current market
offerinos were considered bv the appraiser. The hiahest and best use of the subiect land is its current use/farmland.
ITEM SUBJECT COMPARABLE NO.1 COMPARABLE NO.2 COMPARABLE NO.3
Date, Price and Data No previous sale No previous sale No previous sale No previous sale
Source, far prior sales C.House C.House C.House C.House
within vear of annraisal
Analysis of any current agreement of sale, option, or listing of subject property and analysis of any prior sales of subject and comparables within one year of the date of appraisal:
No sales or transfers in the past 36 months.
INDICATED VALUE BY SALES COMPARISON APPROACH _4_... .....--... ...--..--....---....----.- .---- ---.-----.. ---. .".....-....- $ 600 000
INDICA TED VALUE BY INCOME APPROACH (if Aoolicable\ Estimated Market Rent $ /Mo. x Gross Rent Multiplier -$
This appraisal is made [g) "as is" D subject to the repairs, alteration~ inspections or conditions listed below D subject to completion per plans & specifications.
Conditions of Appraisal: Refer to the attached addendum for limitinq conditions of this report.
Final Reconciliation: Principal weiaht is aiven to the sales approach which indicates what buvers and sellers are doina in the marketolace after
neaoiatina for similar tvoe oroperties.
- The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on tha above conditions and the certification, contingent
- and limiting conditions, and market value definition that are stated in the attached Freddie Mac Form 439/FNMA form 1004B (Revised ).
- I (WE) ESTIMATE Tr V AlU~ AS DEFINED, OFTHE REAL PROPERTY THAT IS THE SUBJECT OF THIS REPORT, AS OF October 39.2005
(WHICH IS THE DATE PECTION AND THE EFFECTIVE DATE OFTHIS REPORT)TO BE $ 600,000
APPRAISER: SUPERVISORY APPRAISER (ONLY IF REQUIRED):
Siana~~ :=:-. Sionature D Did D Did Not
Name JoK'lJ"1S. 'Ausherman SRA Name Inspect Property
Date R~ Sioned October 30 2005 Date ReDort Sioned
State Certification # GA-000148L State Pa State Certification # State
Or State License # State Or State License # State
Valuation Section
Freddie Mac Form 70 6/93
UNIFORM RESIDENTIAL APPRAISAL REPORT
PAGE'20F2
Form UA2 - "TOTAL for Windows" appraisal software by a la mode, inc. - 1-800-ALAMODE
FileNo
Fannie Mae Form 1004 6-93