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HomeMy WebLinkAbout06-26-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 260601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KERWIN TERRENCE J ESQ E. MAIN STREET RR01 BOX 566 ELlZABETHVlllE, PA 17023-9765 _____u_ fold ESTATE INFORMATION: SSN: 208-38-6830 FILE NUMBER: 2105-0900 DECEDENT NAME: FLOWERS CATHERINE T DATE OF PAYMENT: 06/26/2006 POSTMARK DATE: 06/26/2006 COUNTY: CUMBERLAND DA TE OF DEATH: 09/28/2005 NO. CD 006881 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $75,158.56 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 181 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS $75,158.56 GLENDA FARNER STRASBAUGH REGISTER OF WillS KERWIN & KERWIN ATTORNEYS AT LAW 4245 ROUTE 209 ELlZABETHVILLE, PA 17023 GOVERNORS' ROW 27 NORTH FRONT STREET HARRISBURG, PA 17101 PATRICK E- KERWIN (1913-1987) (717) 362-32 I 5 (7 I 7) 896-9089 FAX (717) 362-4459 E-mail, kkl@epix.nel (717) 238-4765 FAX (717) 238-8455 GREGORY)vL KERWIN - GMK@Kerwinkwfirm,com TERRENCE J. KERWIN. KK@Kerwinlawfinn.com JOSEPH D. KERWIN - JDK@Kerwinlawfiml.com HOLLY McCLURE KERWIN - KK@Kerwinlawfirm.com please Reply To: o ELIZABETHVILLE OFFICE o HARRISBURG OI'FICE June 22, 2006 Register of Wills Office Cumberland County Hanover and High Streets Carlisle, PA 17013 Re: Estate of Catherine T. Flowers Estate Proceedings No.: 2005-00900 Dear Register of Wills: Please find enclosed herewith for filing an original and two (2) copies of a Pennsylvania Inheritance Tax Return and Cumberland County Inventory. Also enclosed is a check payable to the "Register of Wills, Agent" in the amount of $75,158.56 for payment of the inheritance tax. Additionally I have enclosed a check payable to the "Register of Wills" in the amount of $30.00 for the filing fees for the return and inventory as well as a check payable to the Register of Wills in the amount of $350.00 for the additional probate fees. I have enclosed a self-addressed, stamped envelope for your convenience in returning the clocked-in copies and receipts to me. Thank you for your kind assistance. Very truly yours, /?~ff/';.vr / : TERRE~ KERWIN TJK:pjw Enclosures d: /p jw /let/reg -cumb. etf ( ,~ Register of Wills of Cumberland County, Pennsylvania INVENTORY , Deceased No. 21-05- Date of Death 9/28/2005 Social Security No. 208-38-6830 Flowers, Catherine T. Estate of also known as Terrence J. Kerwin, Esquire 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. Personal Represent;~i~.e__t / Signature: I . .."C.. / _ terrencp Kerwin, Esquire Signature: ;/ Attorney: Terrence l Kerwin 1.0. No.: 29922 Signature: r...... Address: 4245 Route 209 Elizabethville, P A 17023 Address: 4245 Route 209 Elizabethville, P A 17023 Telephone: 717/362-3215 Telephone: 717-362-3215 ~ '~'1 i; c:::::' \ "-' 68,364.00 2,868.52 6,053.30 9,854.09 4,049.88 622,325.86 1,377.37 Dated: Personal Property 36 U. S. Savings Bonds Series EE (See Attached) Money Market Account #8202009758 Sovereign Bank Certificate of Deposit #8205001879 Sovereign Bank Checking Account #0513329078 Commerce Bank Certificate of Deposit #01700308 Commerce Bank Account #HB07 -4134-4694 Janney Montgomery Scott Coins, sold at public auction (Attach additional sheets if necessary) Total Personal Property and Real Estate $990,272.00 /'\l,j , .-\\ Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Flowers, Catherine T. also known as , Deceased No. 21-05- Date of Death 9/28/2005 Social Security No. 208-38-6830 Checking Account #9013343 Mid Penn Bank Certificate of Deposit #309001715 Mid Penn Bank Certificate of Deposit #309001747 Mid Penn Bank Certificate of Deposit #309001761 Mid Penn Bank Certificate of Deposit #309001796 Mid Penn Bank PSERS - retirement check PSERS Health Options Program Administration Unit - premium assistance payment 1991 Lincoln Sedan Refund - Gilchrist Tours Cumberland County V A Benefit Refund - Adelphia Refund - Comcast Refund - AAA Refund - Verizon Refund - Erie Insurance (homeowner's insurance) Refund - Leffler Energy Refund - Erie Insurance (auto insurance) Proceeds from public sale of personal property Refund - Erie Insurance (homeowner's insurance) Cash 2 14,486.54 10,477.84 5,211.03 14,204.69 5,067.24 1,502.00 7,674.00 2,133.85 187.00 100.00 35.25 46.82 52.50 20.68 14.00 690.88 482.00 6,434.50 621.00 26.53 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Flowers, Catherine T. , Deceased No. 21 - 05 - Date of Death 9/28/2005 Social Security No. 208-38-6830 also known as Total Personal Property $784,361.37 3 Register of Wills of Cumberland County, Pennsylvania INVENTORY continued Estate of Flowers, Catherine T. , Deceased No. 21 - 05 - Date of Death 9/28/2005 Social Security No. 208-38-6830 also known as Real Estate Real property located at 226 Spruce Street, Williamstown Borough, Dauphin County, Tax Parcel #70-002-055. Assessed value of property is $10,600.00, times common level ratio factor of 1.24 equals a fair market value of$13,144.00 13,144.00 Real property located at 212 Vine Street, Williamstown Borough, Dauphin County, Tax Parcel #70-004-021. Property appraised at $53,000. See appraisal cover sheets. 53,000.00 Real property located at 8 Country Club Place, East Pennsboro Township, Cumberland County, sold on February 23,2006, with net proceeds of$139,766.63. See attached settlement sheet. 139,766.63 Total Real Estate $205,910.63 4 REV.~_EX:.(Wlt) " I!! !Sio(UI !lI~8 olEm !l: . OFFICIAL USE ONI. Y REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT RLE NUMBER 21 05 COUNTY CODE YEAR SOCIAL SECURITY NUMBER oqoo NUMBER COMMONWEAl.TH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I- Z l!l ~ l!l DECEDENrs NAME (LAST, FIRST, AND MIDDLE INITIAL) Flowers, Catherine T. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 208-38-6830 THIS RETURN MUST BE RLED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER 6. Decedent Died Testate (Attach copy of Will) 9. Litigation Proceeds Received 4a. Future Interesl Compromise (dale of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach copy of Trusl) 10. Spousal Poverty Credit (date of death between o 3. Remainder Return (date of death prior to 12-13-82) 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) 1. Original Return 2. Supplemental Return 09/28/2005 12/27/1910 4245 Route 209 E1izabethville, P A 17023-9765 (1 ) (2) (3) (4) (5) (6) (7) OFFICIAL U@:>NI..Y Cf""' Q ( .'i ~ .~. (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) 4. Limited Estate <hI- ~~ u~ IRM NAME (If applicable) Kerwin & Kerwin 205,910.63 68,364.00 None N 0"" ELEPHONE NUMBER 717/362-3215 t5 ~ ... F! i u Il! 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) 8. Total Gross Assets (total Lines 1-7) 9, Funeral Expenses & Administrative Costs (Schedule H) None ~ .....-..- ; -',. (--.., .~ ;"-1 .. l I ~ ~~ 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 715,997.37 8,294.40 \..0 o N None (8) 998,566.40 (9) 92,685.98 (11 ) 92,685.98 905,880.42 74,798,85 831,081.57 (12) 13. Charitable and Governmental BequestslSec 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) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate. x .00 (15) or transfers under Sec. 9116(a}(1.2} t5 16. Amount of Line 14 taxable at lineal rate x .045 (16) ~ I- :::l (17) ... 17. Amount of Line 14 taxable at sibling rate 1,000.00 x .12 120.00 ~ u ~ 18. Amount of Line 14 taxable at collateral rate 830,081.57 x .15 (18) 124,512.24 19. Tax Due (19) 124,632.24 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-O0) r# ~ ~ Decedent's Complete Address: STREET ADDRESS 8 Country Club Place West CITY Camp Hill STATE PA ZIP 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1 ) 124,632.24 47,000.00 2,473.68 Total Credits (A + 8 + C) (2) 49,473.68 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty (D + E) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. 8. Enter the total of Line 5 + SA. This is the BALANCE DUE. (3) 0.00 (4) (5) 75,158.56 (SA) (58) 75,158.56 Make Check Payable to: REGISTER OF WILLS, AGENT 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?........ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?............................................................................................. ........................ 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;.................................................................................. ~ I ~: ~:::~ ~~e~~~~i~~:~:~~e~~s~~~. .~~~~~. ~~. ~~~. :.~.~.~.~.: .~~~~~~~~~~. ~~.i.~.~~~~~~::::::::::::::::::::::::::::: ::::::: d. receive the promise for life of either payments, benefits or care?.............................................................. 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.......................................................................................................... ............ D D 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 penaRies of perjury, 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 RETURN ADDRESS Terrence J. Kerwin, squire DATE 4245 Route 209 Elizabethville, P A 17023 c ADDRESS 6 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE Terrence J. Kerwin ADDRESS 4245 Route 209 Elizabethville, P A 17023 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.S. 99116 (a) (1.1) (ii)]. The statute does not exemDt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116 1.2) [72 P.S. 99116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116 (a) (1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. *' SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF . Flowers, Cathenne T. I FILE NUMBER 21 - 05 - 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 wimng seller, neither being compelled to buy or sell, both having reasonable Knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 13,144.00 Real property located at 226 Spruce Street, Williamstown Borough, Dauphin County, Tax Parcel #70-002-055. Assessed value of property is $10,600.00, times common level ratio factor of 1.24 equals a fair market value of$13,144.00 2 Real property located at 212 Vine Street, Williamstown Borough, Dauphin County, Tax Parcel #70-004-021. Property appraised at $53,000. See appraisal cover sheets. 53,000.00 3 Real property located at 8 Country Club Place, East Pennsboro Township, Cumberland County, sold on February 23,2006, with net proceeds of$139,766.63. See attached settlement sheet. 139,766.63 TOTAL (Also enter on Line 1, Recapitulation) 205,910.63 I?auphin County . Dauphin County Summary Parcel Info Summary Printable Tab Residential Commercial Land Sales History Assessments Image Neighborhood Sales Search By Property ID Owner Street Address Deed Reference Site Functions Login/Logout Property Search Appeal Form Subscription Contact Us On-Line Help Home Page 1 of2 Site Provided by... governmax.com n.s !~ III] I~ I~j l~ ~I ~~fn;~ Property ID Address Index Order Card 700020550000000 226 SPRUCE ST Owner 1 of 1 Valuation Summary Property ID 700020550000000 Assessed Value $10,600.00 Property Address 226 SPRUCE ST Owner Name and Mailing Address Owner Address Deed Reference 2737/198 FLOWERS CATHERINE T 8 COUNTRY CLUB PL W CAMP HILL PA 170112613 Details Municipality Neighborhood School District Use Code Zone Property Type Heating Air Condo Clean and Green 70 WILLIAMSTOWN BORO 70001 WILLIAMSTOWN (EAST ST. TO CHES 54880 Williams Valley R14 Misccellaneous/Other o None 1 Vacant NO No Sq Ft Finished Living Area 0 Year Built 0 Story Height 0 Bedrooms 0 Full Baths 0 Half Baths 0 Basement Garage 0 FirePlace(s) 0 http://www.dauphinpropertyinfo.org/propertymax/agency/dauphin/dauphin _ tab ~assessme... 10/7/2005 lFile No. K&K0051 Paoe #11 File N6. K&KOO5 SUMMARY APPRAISAL COMPLETE REPORT AS OF: DECEMBER 20, 2005 LOCATED AT: 412 VINE STREET WILLlAMSTOWN, PA.17098 FOR: ATTORNEY: TERRY KERWIN - EXECUTOR 4245 ROUTE #209 ELlZABETHVlLLE, PA. 17023 BY: THEODORE S. WEAVER PENNSYLVANIA CERTIFIED RESIDENTIAL APPRAISER Form DCVR - "TOTAL for Windows" appraisal software by a la mode, inc. -l.alJO-ALAMODE Theodore S. Weaver, Certified Appraiser IFile No. K&K0051 Paoe #21 The ournose of this summalV aooraisal report is to provide the lender/client with an accurate, and adeQuately supported, opinion of the market value of the subject properly, Prooertv Address 212 Vine Street City Williamstown State Pa. liD Code 17098 Borrower Client - Attomev: T errv Kerwin Owner of Public Record Catherine T. Flowers Estate Countv Dauohin Leoal Descriotion 2737/198 Assessor's Parcel # 70-004-021 TaxYear 2005 R.E. Taxes $ 1 542.10 Neighborhood Name Williamstown Boro Map Reference 70-004-021 Census Tract 3240-0249 Occuoant r l Owner CXJ Tenant D Vacant Soeclal Assessments $ n1a rl PUD HOA$ [J per year 11 oer month .. Prooertv Riohts Aooraised CXJ Fee Slmole D Leasehold D Other (describel Assignment Type r l Purchase Transaction r l Refinance Transaction CXJ Other (describe) Estate ourooses Lender/Client Client - Attornev: Terrv Kerwin - Executor Address 4245 Route #209 Elizabethville Pa. 17023 Is the subiect orooerlY currentlv offered for sale or has n been offered for sale in the twelve months arior to the effective date of this appraisal? rl Yes CXJ No Reoort data saurce(sl used, offerino oricels\, and daters), I D did D did not analyze the contract for sale for the subject purchase transaction. Explain the results of the analysis of the contract for sale or why the analysiS was not I performed. n1a : Contract Price $ n1a Date of Contract n1a Is the prooerlY seller the owner of oublic record? ~ Yes r l No Data Source{s) County records Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, efc.) to be paid by any party on beha~ of the borrower? DYes ~ No . ~ Yes, report the total dollar amount and describe the nems to be oaid. Note: Race and the racial comllOlltlon of the neighborhood are not appraisal factors. Location rl Urban CXJ Suburban i:8J Rural I Prooertv Values r Ilncreasino CXJ Stable n Declinina PRICE AGE One-Unit 89% . Built-Uo I)(! Over 75% rl 25-75% r l Under 25% I Demand/Supply Il Shortage i:8J In Balance DOver Suoolv $tllOO\ (vrs\ 2-4 Unit 3% : Growth [J Rapid C><:I Stable I I Slow I Marketina Time Il Under 3 mths CXJ 3-6 mths n Over 6 mths 26 Low 45 Multi-Family 2% . Neiahborhood Boundaries East Street to Chestnut. Main Street north to Broad Street. 120 Hiah 125 Commercial 6% . 30-80 Pred, 75-100 Other % .. Neighborhood Descriotion An incoroorated Boro located in a semi-rural/suburban location of the County of various aoes stvles and values. Local emolovment and retail stores for shoooino is on a limited basis. Recreational land and medical facilitv within reasonable oroximitv. School busina is common. No adverse factors noted for neiahborhood. Market Conditions Oncludina support for the above conclusions) Market conditions are stable. Mortaaae rates are comoetitive and attractive. Interest buvdowns and sellers concessions are not prevalent. Points vary deoendent uoon mortoaoe tvoo. Marketino time based on current market conditions is estimated to be 3-6 months. No adverse factors noted. Dimensions see attached Deed Area .172 acres mil ShaDe rectanaular View residential Soecific Zonina Classification no local zonina Zoning Description Zonina Comoliance I)(! Lenal I I Leaal Nonconformina lGrandfathered Use) r l No Zonina D IlIeaal (describe) Is the hiahest and best use of subject propertv as improved (or as orooosed oer clans and soecifications\ the present use? rl Yes CXJ No ~ No, describe interim use. Not oresentlv feasible due to lavout and absence of division and/or Darty walls. Utilities Public Other (describe) Public Other (describe) Off-slte Improvements - Type Public Private Electricity i:8J [J Water I)(! Il Street asohalt CXJ rl Gas D i:8J bottled available Sannarv Sewer I)(! D Allev asohalt rl D FEMA Soeclal Rood Hazard Area rl Yes CXJ No FEMA Rood Zone C FEMA Map # 420400 8/ 01 FEMA Map Date 8/5/85 Are the utilities and off-sne imorovements lvoical for the market area? CXJ Yes Il No ~ No, describe Are there any adverse site conditions or extemal factors (easements, encroachments, environmental conditions, land uses, etc.l? r I Yes IXI No ~ Yes, describe Site has declinina slooo front to rear wlbasement exoosed in back of dwellina. Units r lOne CXJ One with Accessorv Unit ~ Concrete Slab Il Crawl Soace Foundation Walls stone Floors cotloineloakllinol A 1/ of Stories 2 *J Full Basement [J Partial Basement Exterior Walls alum sldino Walls alaster/panelin~ A Type r l Del. rl All. CXJ S-DetJEnd Unn Basement Area 1 256 SQ.ft. Roof Sulface asoahlt shinale TrirrVFinish wood casino Ava Existina rl Prooosed n Under Const. Basement Finish none % Gutters & Downsoouts aluminum Bath Floor vinvUcaroet Avo Desian ISlvIe) 2 stOry attached i:8J Outside Entrv/Exit [J Sump Pump Window Type double huna Bath Wainscot comoosition Ava Year Built 1900 Evidence of r llnfestation Storm Sash/lnsulated existina Car Storaae IXI None Effective AQe Nrs) 23-29 o Damoness r l Settlement Screens existino l Drivewav # of Cars Allic I I None Heatino rl FWA II)(! HWBB III Radiant Amenities [J Woodslove(s) # Driveway Sulface on street oarkina ~Drop Stair i:8J Stairs l Other I Fuel coal l Fireplacels) # CXJ Fence no value l GaraQe # of Cars Floor r l Scuttle CooIina r l Central Air Conditionina l Patio/Deck CXJ Porch oorches l Carnort # of Cars ] Finished D Heated D Individual I[] Other D Pool ~ Other balconv DAll, D Det. D Suitt-in Appliances D Refrigerator i:8J Ranae/Oven D Dishwasher r l Disposal ~ Microwave D WasherIDrver [g) Other (describe) Anished area above arade contains: 11 Rooms 6 Bedrooms 2 Bathls) 2 512 Sauare Feet of Gross Livina Area Above Grade . Additional features Isoecial enerav efficient nems, etc.\. None noted. Describe the condition of the proPertv (includina needed repairs, deterioration, renovations, remodelina, etc.\. Observed oaint ooelino and bare wood of various locations interior and exterior. Are there anv ohvsical deficiencies or adverse conditions that affect the livability, soundness, or structural intenritv of the orooertv? IXI Yes n No ~ Yes, describe The attic is ooen to both sides of the dwellina and basement oartv wall does not meet code. olus a doorwav is oresent. This factor and due to cost and cure same olus havin~ an old coal boiler on one side which is determined to have reached its life exoectancv. would exceed anv contribution it mav offer. Market studies serves as basis. Does the properlY aenerally conform to the neiahborhood (functional utilitv. sMe, condition, use, construction, etc.\? n Yes I)(! No ~ No, describe No. Rationale described in above oaraaraoh and adressed under "Site" field above. Unifonn Residential Appraisal Report File # K&K005 Freddie Mac Form 70 March 2005 Page 1 of 6 Fannie Mae Farm 1004 March 2005 Form 1004 - 'TOTAL for Windows' appraisal software by a la mode, inc. -1-800-ALAMODE IFile No. K&K0051 Paae #31 There are 0 camoarable prooerties currenUy offered for sale in the subiect nelahborhood ranaina in price from $ to$ There are 0 comparable sales In the sublect neighborhood within the oast twelve months ranaina in sale price from $ to$ FEAlURE I SUBJECT I COMPARABLE SALE # 1 COMPARABLE SALE # 2 COMPARABLE SALE # 3 Address 212 Vine Street 423-425 S. 2nd Street 415 West Market Street 140-142 Spruce Street Williarnstown Pa. 17098 Lvkens Williarnstown Elizabetville Proximity to Sub'ect 4.6 miles 5 blocks 10.5 miles Sale Price 1$ $ 68 000 $ 59 000 $ 64 000 Sale Price/Gross Uv. Area $ s ,fl. $ 23.42 SQ.ft $ 30.73 so.fl. $ 26.58 SQ.fl. Data Sourcelsl MLS MLS MLS Verification Saurce(s) Countv Records/Dauohter County Records County Records VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(-l $ Adiustment DESCRIPTION +1-) $ Adiustment DESCRIPTION +(-) $ Adjustment Sales or Financing conventional conventional conventional Concessions Date of Sale/lime 10/05 5/03 5/03 Location averaoe averaae averaoe averaoe Leasehold/Fee Simole Fee Simole Fee Simole Fee Simole Fee Simole Site .172 acres mil .16 acres mil .17 acres mil .36 acres -3500 View residential residential residential residential Desion (Stvle) 2 storY attached 2 storY attached 2 storY attached 2 storY attached Quality of Construction averaoe averaoe averaae averaae Actual Aoe 100 100+/- 100+/- 100 Condition below averaae averaae averaae averaoe Above Grade Total I Bdrms.l Balhs T alai I Bdnns.1 Balhs Total I Bdnns.1 Balhs T atal I Bdnns.1 Baths Room Count 11 I 612 121 6 12.5 -1000 10 I 4 I 2 101 6 I 2 Gross Livino Area 2512 sO.fl. 2 904 sa.ft -4 000 1 920 SQ.fl. +6 000 2 408 sa.fl. +1000 Basement & Finished 1.256 sq It full full full Rooms Below Grade none none none none Functional Utility below averaae averaae -6500 averaoe -6500 averaoe -6500 HeatinaiCooIino hot water hot water/elect ava heat avo heat ~ Energy Efficient ~ems none noted none noted none noted none noted : GaraoeJCaroort none caroortlshed -2500 10 1 car det oar -5 000 1 car det oar -4000 - PorchlPatiO/lleck I oorches/balconv oorches oorches oorches . . Net Adiustment IT otan [J + 1Z1. $ 14000 il+ rxI. $ 5500 I + rxI. $ 13000 Adjusted Sale Price Net 20.6 % Net 9.3 % Net 20.3 % of Comparables Gross 20.6 % $ 54 000 Gross 29.7 % $ 53 500 Gross 23.4 % $ 51000 I IXI did I I did not research the sale or transfer history of the subiect PII perty and comoarable sales. R not, exolain My research J did IZ1 did not reveal any Drior sales or transfers of the sublect orooertv for the three years orior to the effective date of this aooraisal. Data Saurce(s Deed Mv research l did rxI did not reveal any orior sales or transfers of the comparable sales for the year prior to the date of sale of the comparable sale, Data Source(s County records Report the results of the research and analysis of the Drior sale or transfer history of the subiect property and comoarable sales Ireoort additional Drior sales on oaae 31. ITEM SUBJECT COMPARABLE SALE #1 COMPARABLE SALE #2 COMPARABLE SALE #3 Date of Prior SalefTransfer n/a nla n/a nla Price of Prior SalefTransfer Data Sourcels) Effective Date of Data Source(s) Analysis of Prior sale or transfer history of the subject prooertv and comparable sales nla Summary of Sales Comoarison Aooroach The 3 sales are considered to be the best available comoarables at time of insoection. Limited sales similar to the sub'ect resulted in extendino search oarameters more than one mile from sublect to comoelno nelohborhoods. This is common and averaoe for this rural oeooranhicallocation. Due to lack of more similar sales caused annraiser to select sales of lesser oualitv. thus comnarables resutino in larae net aross and individual adiustments exceedina 10% of their sales orice which the subiects larae GLA was also a contributina factor. Data was confirmed with realtor. Indicated Value by Sales Comparison Approach $ 53 000 Indlclled Vllue by: Salll ComPlrllOn Approech $ 53 000 Colt Approach (If developed) $ Income Approlch (If developed) $ The 3 sales selected ar considered to be the best 2 storY attached dwellinos available. Limted recent sales resulted in extendino search narameters and caused Aooraiser to select 2 sales more than one year old. Market Aooroach oiven most weioht with all 3 sales oiven eoual consideration. Alter . utilizina orooer adiustments for differences the 3 sales reoresent a oood value ranoe for the sub'ect. . This appraisal is made IZ1 "as is", 0 subject to completion per plans and specRications on the basis of a hypothetical condition that the improvements have been completed, 0 subject ta the fallowing repairs or alterations on the basis of a hypothetical condition that the repairs or a~erations have been completed, or 0 subject to the . fallowino reauired insoection based on the extraordinary assumption that the condition or deficiency does not require alteration or repair: Blaed on I complete vllull In:uon of the Interior Ind exterior Irell of the lubtt prope~ defined ICOpe of work, IlItement oflllumpUonl Ind IImlUng COndltlonl, and apprllser'1 ce flcatlon, my (our) opinion of the market vllue, al eflned, of t e real properly that II lhe lubject of thll report II $ 53 000 al of 12/20/05 , which II the date of InlpecUon Ind the effective dlte of thll IPprllsll. Unifonn Residential Appraisal Report File # K&K005 Freddie Mac Form 70 March 2005 Page 2 of 6 Fannie Mae Form 1004 March 2005 Form 1004 - 'TOTAL for Windows' appraisal software by a la mode, inc. -l.800-ALAMODE A. U.S. Department of Housing and Urban Development 2/23/06 4:05 PM C. Note: Settlement Stat,ement 8. Mortgage Ins. Can No. This form is furnished 10 give you a statement of actual selUement costs. Amounte paid to and b~ the selUemenl agent are shown. lIums marlted ('POC') were paid outside the closing: they are shown here for Inlormatlon u oses and are nc,t included In e lotals. Michael Wolanin, 607A Geneva Drive. Hampden, PA 17055 Estale of Catherine 'r. Flowers Countrywide Home l.oans. 5439 Babcock Blvd., Sul1e 108, Pittsburgh. PA 15237 8 Country Club Placo!, Camp Hili, PA 17011 Oxford Se1ll9lllllllt Senrlces Co (412) 391-2330 HOWllrd Hanna 3310 Markel Street Camp Hili, PA 17011 2/2312006 Proration Date: 1.[ ] FHA 4.[ IVA 8. File Number 3259 OMB No. 2502-0265 e ot Loan 3. [Xl Conv. Unins. 126040114 D. Nam. of Borrower: E. Name of Seller: F. Name of Lender: G. Property Locelion: H. Settlement Agent: Place of SeUlement: I. Settlement Date; TIN: TIN; 25.1877223 ~'~~~.: .; '.~ , .c': .,' I ',' _"~:~ ~~,' ~':W',~,~I \' .: ~:':'!:i':~:' .:~'ti' j.r , ; fl' '...~ [1:"..: "':J '.:~ 'J, <<'iJ 2/23/2006 159.000.00 Gross amount due to seller: Contract sales rice Personal prop 169.000.00 9.376.43 2/2312006 10 711(,:006 408. 407. 408. 609.98 409. 410. 411. 412. 168.886.41 420. 2/23/2006 to 7/1/2006 509.98 120. Gron amount due trom borrower: 159,509.98 1,000.00 127.200.00 10,990.00 Proceeds from 2nd Loan 31,481.50 9,000.00 1/112008 tu 2/23/2006 3.23 159.509.98 20,043.35 CASH (X)FROM ()TO BORROWER 151.56 CASH ()FROM (X]TO SELLER 139.466.63 sUBsnTUTE FO~'" 1099 SELl.I!R STIlTEMENT. The inf<<mallon COl1l0lned In Blocks E, G, H and land on line 401 (or, If IIn. 401 I. a.terilked, lines 403 and 404).406,407 and 408-412 (applicable part of buyer. realo.tate lax """",,blalo the IRS) is ImJ)Ot1anllax InformaUon and il being furnished 10 the Inlemal Revanue SelVlcs. II you erg lequlred to Rio s ralum. s negllgonce penally 01 other .ancdon WIll be Imposad on you if this Item II requlrad 10 be reported and lI1e IRS determines that II haa not been report.d. SELLER INSTRUCTION. ff this raal estato WIlt your prino'o~' roaIdenea, file form 21 19. Slle or Exchange of Ptlncipal Res/donee, for sny gaIn. wIlII)'OUr income tax return; 10< oll1.r ltansaolion.. complete the appUcallIe palla of form 4797, Form 6252 and/or Schedule 0 (Form 1040). . You a" I"8QUIleo oy IlIwlO proIIlO. Ultra", lielOemem <larv""". <;0 (4'~) '"'-~.:JO"'I/1)'OU1' correct 18xpoyar lOenmICa.on nurn,,"r. ff you do not provide Oxford Somemenl Services Co (412) 39~ COI11lCt taxpayer ldenlitlce1lon number. you may be auOleet to civil 01 crimInal penalUes. b~h'~~ ~/r/lh1~ ~ Estate of Calhe e T. Flowers I ~B 39\1d lN3W3lll3S a~o~xo LLE~16E~H' LB:91 gee~/E~/~e 700. Tolal 8ll19s1broker commission based on: $169.000.00= $9,000.00 Paid From Paid Fl1Jm Division of comml..ion (line 7001 as follows: Bom:>We~. Sell.....s 701. $4,625.00 to Century 21oCar1 Snyder Funds at Funds at 702. $4,475.00 10 Howard Hanna RE Services SelUement Settlement 70~. Commission paid at.etUemen.1 ;9.000.00 9.000.00 704. 51,000.00 eamftt money- retained by UsUng Broker a. POC. T05. Transaction P"",,"ssing Fee to Howard Hanna RE Services 125.00 801. Loan orlglnallon fee 802. Loan discount to Counll)'lNlda Home Loans 12.5%) 3,180.00 803. Appraisal fee 10 Apprals..'s ExPl1lS. POCB 320.00 804. Credit report to Counll)'lMde Home Loans POCB 35.00 805. Lendefs In$p8Cijon fee 808. Mortgage insurance molleatlon fea 807. AsSUmption fee 808. Proce.sina Fee 10 Cou;;t;y;~e Home Loans 300.00 809. Tax Service Fee to Countrvwlde Tax Service 90.00 810. Flood Check Fee to Land.af.~ Flood 26.00 811. Underwrilioo Fee to Co~t"^~deHomeLoans 150.00 812. 813. B14. Ylald Sprelld Premium 901. Intaresl from 2/2312006 to 311l2ooe at $20.91001day for 6 days. 125.46 902. Mortgage Insurance premium for 803. Hazard Insuranca premium for 1 vrs. to Slale Farm Insurance 516.00 9~. 905. 1001. Haurd lnaut.nee 3 mo.@ 543.0000 per mo. 129.00 1002. Mortgage InSUrance 1003. CIty property laXea 13 mo.@ $8.1300 oer mo. 105.69 1004. County property taxas 13 mo.@$22.4900permo. 292.37 1005. Annual .ssessmenl.Clna;n!.) 1006. School proP8lly taxes 9mo.@1121.1900oermo. 1,090.71 lOOT. 1008. 1008. Aggregate Analysts Adju.tmenl to Counl/Yl'~da Home Loans (380.65) 1101. Settlement or closing fea to Oxford $eIU","ent Services Co 2115.00 1102. Abatract or 1111" search 1103_ Trtle examination 1104. Trtle insurance blndar 1105. Document preparallon 10 Oxford S slUoment Services Co 175.00 1108. Notary f....s to Oxford S~ttlement S"rvlc.... Co 10.00 10.00 1107. Attornev's fees to includes above heme no.: 1108. TIDe insurance to Lawyers Trtle Insuranc, Corp. 1.153.75 incllJdN abova I19ms no.: 1109. Lender's coveraoe $127,200.00 1110. Owner's coverage $159,ooo.00 $1,153.75 1111. EndOrsements 100. 300 .nd 8.1 10 Lawyers Title Insurance CorP. 150.00 1112. Closing Service Lellar 10 Lawyer. Tille Insurance Corp. 35.00 1113. COurl.... Fee to Oxford Slltllement Services CD 80.00 1114. Lien Letters 10 Oxford SnlUement Services Co 15.00 1201. Recordina fees: Deed $41.50 Moiiilaae $86.50 108.00 1202. Citvlcounly tax/Sla",~; Deed $1590.00 7~.00 795.00 1203. Stele lI""stam~: Deed $1590.00 795.00 795.00 1204. 1205. 1206. 1301. Survey 1302. Pesl Inspecijon 1303. Deed Preparaijon 10 Kervnn & I<erwtn Attorneys at Law T5.00 1304. TarmlllltnSoedlon 10 CNB Proplll1y Evaluations. Inc. 60.00 1305. Final SewerfTrash Escrow 10 Oxford Selll""",nt Escrow Agenl 300.00 1400. Total ....ttlement charges (entered on /I1'M18 103. S."'lIon J and 502. Section K) 9,376.43 10,990.00 CER:Xf'oN: f t"'n carafully "'vlewed th. HUD-l S.IIl......" Slalw....nt and 10 th. b... of my knowl.dg. ..,d ben.r, II I. a t"", and .ccurato a~...,.nt of an rocol !l\ \0 a jment5 mode on my acOOUl1\ or by moln this lronaocuon. I furthor certify that I heve recolVed a copy or HUD-1 Solllem..,t S1atvmonl ~ . ~A ~_ Mlctt8e1 Wolanin Estate of Catherln owers pie ~~ Yo the b88t of my knowledge, the HUD-1 Settlement Statwment 'INt1L::h I havs prepered Is II true end aCcUlilta 8ccotJnt or the funds which weill racBlved and heve been or wi. be dlsbtnlld by the underalgned .. part of the letllement of this tranal\aUon, ~L//7'~ OxfOrd Solll9mont So<v . Co 2/23/0 ,. DOlO EB 39\1d LN3W31LL3S a~03XO LLEl:16El:11:> LB:91 9BBl:/El:/l:B *' SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION UNIT VALUE VALUE AT DATE OF NUMBER DEATH I 36 U. S. Savings Bonds Series EE (See Attached) 68,364.00 TOTAL (Also enter on line 2, Recapitulation) 68,364.00 . Savings Bond Calculator Vallie As Of Page 1 of2 Savinc 09/2005 I Up'date I I.'.:'.!.'"..'''.''; ".!.....'.......I '....1'"Y..,;"",.,~. '. :":; CALCU Bond Info Series Denomination Serial Number EE Bonds $ 5,000 R eSII Its # Bonds Total Price Total Interest Total Value J6 $30,000.00 $38,364.00 $68,364.00 Issue Issue Interest Serial Number Date Series Denom Price Interest Value Rate V2351364EE 08/1992 EE $5,000 $2,500.00 $2,788.00 $5,288.00 4.00% V2351365BE 08/1992 EE 5,000 2,500.00 2,788.00 5,288.00 4.00% V2351363EE 08/1992 EE 5,000 2,500.00 2,788.00 5,288.00 4.00% V2351362EE 08/1992 BE 5,000 2,500.00 2,788.00 5,288.00 4.00% V2351361EE 08/1992 EE 5,000 2,500.00 2,788.00 5,288.00 4.00% V2351360EE 08/1992 EE 5,000 2,500.00 2,788.00 5,288.00 4.00% M43107686EE 08/1991 BE 1,000 500.00 600.40 1 , 1 00.40 4.00% M43107685EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107684EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107683EE 08/1991 EE 1,000 500.00 600.40 1 , 1 00.40 4.00% M43107682EE 08/1991 EE 1,000 500.00 600.40 1 , 1 00.40 4.00% M43107681EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107680EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107679EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107678EE 08/1991 BE 1,000 500.00 600.40 1,100.40 4.00% M43107677EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107676EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107675EE 08/1991 EE 1,000 500.00 600.40 1 , 1 00.40 4.00% M43107674EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107673EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107672EE 08/1991 EE 1,000 500.00 600.40 1 , 1 00.40 4.000-10 M43107671EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107670EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107669EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107668EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M43107667EE 08/1991 EE 1,000 500.00 600.40 1,100.40 4.00% M19451823EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% M19451822EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% http://wwws.publicdebt. treas. gov/BC/SBCPri ce Issue Date [ IT>> In! $2,38( Next Final Accrual Maturit: 02/2006 08/202: 0212006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202: 02/2006 08/202' 02/2006 08/202' 02/2006 08/202' 02/2006 08/202' 02/2006 08/202' 02/2006 08/202: 02/2006 08/202: 02/2006 08/202' 02/2006 08/202' 02/2006 08/202: 02/2006 08/202' 02/2006 08/202' 02/2006 08/202' 02/2006 08/202: 02/2006 08/202. 02/2006 08/202: 10/2005 10/201 ( 10/2005 1O/201( 12/29/2005 Savings Bond Calculator Page 2 of2 M19451821EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( M19451820EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( M19451819EE 10/1986 BE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( M19451818EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.0001cl 10/2005 10/201 ( M19451817EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( M19451816EE 10/1986 BE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( M19451815EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 1O/201( M19451814EE 10/1986 EE 1,000 500.00 962.80 1,462.80 4.00% 10/2005 10/201 ( IVi~10 II Viewing Bonds 1-36 le(end Note Description NT Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. (please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator ,-, l,_,i ,-, I I '--, (-'\ Submit Survey ] I Reset I http://wwws.publicdebt.treas.govIBC/SBCPrice 12/29/2005 *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF . Flowers, Cathenne T. I FILE NUMBER 21 - 05 - Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER 1 DESCRIPTION VALUE AT DATE OF DEATH 2,868.52 Money Market Account #8202009758 Sovereign Bank 2 Certificate of Deposit #8205001879 6,053.30 Sovereign Bank 3 Checking Account #0513329078 9,854.09 Commerce Bank 4 Certificate of Deposit #01700308 4,049.88 Commerce Bank 5 Account #HB07 -4134-4694 622,325.86 Janney Montgomery Scott 6 Coins, sold at public auction 1,377.37 7 Checking Account #9013343 14,486.54 Mid Penn Bank 8 Certificate of Deposit #309001715 10,477.84 Mid Penn Bank 9 Certificate of Deposit #309001747 5,211.03 Mid Penn Bank 10 Certificate of Deposit #309001761 14,204.69 Mid Penn Bank 11 Certificate of Deposit #309001796 5,067.24 Mid Penn Bank 12 PSERS - retirement check 1,502.00 13 PSERS Health Options Program Administration Unit - premium 7,674.00 assistance payment 14 1991 Lincoln Sedan 2,133.85 Total of Continuation Schedule(s) TOTAL (Also enter on Line 5, Recapitulation) 8,524.16 715,997.37 . SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY continued COMMONWEAlTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF . Flowers, Cathenne T. I FILE NUMBER 21 - 05 - Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER 15 Refund - Gilchrist Tours DESCRIPTION VALUE AT DATE OF DEATH 187.00 16 Cumberland County V A Benefit 17 Refund - Adelphia 18 Refund - Comcast 19 Refund - AAA 20 Refund - Verizon 21 Refund - Erie Insurance (homeowner's insurance) 22 Refund - Leffier Energy 23 Refund - Erie Insurance (auto insurance) 24 Proceeds from public sale of personal property 25 Refund - Erie Insurance (homeowner's insurance) 26 Cash 100.00 35.25 46.82 52.50 20.68 14.00 690.88 482.00 6,434.50 621.00 26.53 Page 2 of Schedule E ~ . Sovereign Bank Catherine T Flowers 208-38-6830 September 28, 2005 ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Account #: 8202009758 Type: Money Market In the name of: Catherine T Flowers or Lester B Flowers Date of Death Balance: $2,860.97 Int.(YTD) from 1/1/2005 to 9/25/2005 Accrued interest to date of death: $0.08 Other Info: Open date: 8/4/1994 $7.47 Account #: 8205001879 Type: In the name of: Catherine T Flowers Date of Death Balance: Int.(YTD) from 1/1/2005 to Accrued interest to date of death: Other Info: CD Open date: 11/6/2000 $5,957.42 9/6/2005 $10.71 $85.17 Page 1 of 1 Page: 1 Document Name: untitled CIDICU ( FWD CUSTOMER NAME MAILING ADDRESS MAILING ADDRESS CITY AND STATE SSN / TAX ID HOME PHONE PLACE OF WORK CI DISPLAY CUSTOMER BANK 0184 ) CATHERINE T *FLOWERS LINE 1 8 COUNTRY CLUB PL WEST LINE 2 VIP CUSTOMER CAMP HILL PA 208386830 S BIRTH DATE 717-737-6425 DAY PHONE RETIRED 17011 08 12/27/10 LAST MAINT 08/01/97 OFFICER NOTAVAIL DUE DATE EXPIRATION TRACKING MESSAGE DECD CUST 9/28/05 PER PAT NEWS 09/30/05 99/99/99 1. PRIMARY OWNER CK CLOSED 04/03/02 D 0000000032001141 2. PRIMARY OWNER CK 50 PLUS CLUB 0000000513329078 9,854.09 3. PRIMARY OWNER SV CLOSED 08/04/05 W 0000000430053699 4. PRIMARY OWNER TD CLOSED 01/13/00 D 0000000000009822 5. PRIMARY OWNER TD CLOSED 08/11/00 D 0000000000020811 6. PRIMARY OWNER TD CLOSED 01/04/00 D 0000000000022060 7. PRIMARY OWNER TD CLOSED 12/19/00 D 0000000000022269 8. PRIMARY OWNER TD CLOSED 07/24/02 D 0000000000023434 9. PRIMARY OWNER TD CLOSED 07/16/01 D 0000000000025631 ( 0 0 0 0 0 0 0 0 o ) ACCESS SELECTED RELATIONSHIPS ( N ) ACCESS SELECTED RELATIONSHIPS IF MORE THAN ONE RELATIONSHIP IS TO BE ACCESSED, ENTER IN THE SELECTED ORDER. Date: 12/1/2005 Time: 12:17:01 PM Page: 1 Document Name: untitled CIDICU ( FWD CUSTOMER NAME MAILING ADDRESS MAILING ADDRESS CITY AND STATE SSN / TAX ID HOME PHONE PLACE OF WORK CI DISPLAY CUSTOMER BANK 0184 ) CATHERINE T *FLOWERS LINE 1 8 COUNTRY CLUB PL WEST LINE 2 VIP CUSTOMER CAMP HILL PA 208386830 S BIRTH DATE 717-737-6425 DAY PHONE RETIRED 17011 08 12/27/10 LAST MAINT 08/01/97 OFFICER NOTAVAIL TRACKING MESSAGE DECD CUST 9/28/05 PER PAT NEWS DUE DATE EXPIRATION 09/30/05 99/99/99 1. PRIMARY OWNER 2. PRIMARY OWNER 3. PRIMARY OWNER 4. PRIMARY OWNER TD CLOSED 06/25/04 D TD CLOSED 07/27/04 D TD 12 MO. ONE WAY CD SD 3 X 5 BOX 0000000000301423 0000000000301500 0000000001700308 0017 000323 4,049.88 3.0 5.0 21.0 ( 0 0 0 0 0 0 0 0 0 ) ACCESS SELECTED RELATIONSHIPS ( Y ) ACCESS SELECTED RELATIONSHIPS IF MORE THAN ONE RELATIONSHIP IS TO BE ACCESSED, ENTER IN THE SELECTED ORDER. 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(00000001.{) 0>000000('1) O>_o;t 0_0_0_0_0_00 00 0000000 (0(0(0(0(000 ..0 co .... cO en r-- N CD co an N M N N CD ~ ... o ~ l!! @ .2 .~ ~ ~ -e ~ ! I j ~ ~ ~ .~ ~ ~ .~ ~ .8 ~ ~ g .e ~ c::: .5 l:E B .!!! 0 ~ ~ I ~ ~ ~ 'ill !! U) .~ c: ~ i ! ~ g ~ i Q) 0 ~ i ~ ~ OJ ~ ~ 'fi C;) )( .e 8 ~ i ~ "' c: ::. Q) '" E .~ J!! "" ~ c: '" OJ _ c: c: ::. @ ~ .. ~ o "' OJ Q) :S '0 "E ~ '" 5 .:.: .a ~ .2 1 Q) "' "0 c: ~ ~ .\1 2 ~ OJ ~ ~ "" c: OJ " c: ~ @ ~ ~ ~ "" Q) J!! :5 .€ g ~ .~ ~ c: 2 ill @ .e .S '" ~ ~ o z w '" U'i ...I ... ~ ~ ~ ill :S c: ~ ~ . ~ l ~ ~ E c: ~ .~ J!! E - ! ';: S E Q) P. 8 ~ ~ LOT'# 1~5,~,.J~~ DATE ::da~/(j0- ..,,,. .""........ ,......... . ~.............--. .....- --" ..--------- CONSIGNOR'S NAME 'r k/ '. ,/ . " j./r,j!J! i'I!I,{!I,1 ..u. ~ \--,- . .in I K. 1 . t:,fi.:1 Ui ' Vdl:~ f' 'j ;' /1 I :~;j c::5t'l1< c..,,- t.zr!YJ I{.Ule' -r II)-!r( ( 'S /i ~.A) i H ,::;. -or. r ,; r...... t-;/_ ,/('10: ,/:t1A t-{ i ~~.;) / .~;J') 0 ~- , ,.-"rC ADDRESS !:- l (~+.-('.., (jLJ~~t-rr) ~ ( Hlr;.L~hi-l .>)!~UI' (,'..,, ; ,'~~ j J ;- t1 (I ~:;.c;~., ",'i/l v ,\i ..' ."". '", 1. j J lj I 'I! ,.'--,.' .' I) '" .'*'- J,./, ' 1 (~. ' ,'i PHONE ~fc~; ~ ~;jl S ZIP CODE ; -""rl'"}'2 i (Vo- J QUAtJTITY I DESCRIPTION OF CONSIGNED ITEMS QUANTITY DESCRIPTION OF CONSIGNED ITEMS I "...... J\th,..),:!, _-) i ")(1' Ii '"")It cJ7"S .. r - -- - , 01 (j (, ('/!! 0 ':.., . - ,- . / /" ./' I ./ '--./ , " /"- , " , , / '-- - - T -. \. SHEET # ? OF ~ TOTAL SHEETS EXPENSES: SETTLEMENT TOTAL CONSIGNOR SALES r~ 5'4 % COMMISSION $ #_-')""9. ;' ? $/ &'. ::u",.30 I (consignor) hereby commission you to sell the items listed above & on the attached sheets to the highest bidder by public auction. I certify that I am the owner of the above listed items and have good title and the right to sell them. I certify that the items listed are free from all incumbrances. I awee to accept all responsibility for providing good title and for delivery of title to the purchaser. It is agreed that the consignee is not responsible for th!.IOS~ of any item due to fire, theft, damage, etc. I understand that a r C. t % commission will be deducted from the gross sales of my Items. "No Bid" items will be disposed of al the discretion of the AUT~neer/Auction House. Payment will be made to the consignor within days from date of sale, . I Date 3}.9. t ! () $ $ $ $ TOTAL EXPENSES $ J.,I..~9 13 /3-7""/.57 I --- CHECK NO.":':?,;'?V{.. NET PAYABLE TO CONSIGNOR i!/C~. 'r. F CONSIGNOR'S SETl LEMENT COpy ". MID PENN BANK Making things happen for you. November 18, 2005 Kerwin & Kerwin 4245 Route 209 Elizabethville, P A 17023 Re: Estate of Catherine T. Flowers Date of Death: September 28, 2005 SSN: 208-38-6830 Dear Mr. Kerwin: In response to your recent letter requesting information on the accounts of Catherine T. Flowers, I have accumulated the necessary data below: Account #: 9013343 - Checking Account Date Opened: 05/03/2001 Account Name: Catherine T. Flowers Balance DOD: $14,476.85 Balance Accrued Interest DOD: $9.69 Total DOD Balance: $14,486.54 Joint Ownership Name: N/A Account #: 309001715 - Certificate of Deposit Account Name: Catherine T. Flowers Date Opened: 01/14/2004 Maturity Date: 07/10/2006 Balance DOD: $10,414.74 Balance Accrued Interest DOD: $63.J 0 Total DOD Balance: $10,477.84 Joint Ownership Name: N/A Account #: 309001747 - Certificate of Deposit Account Name: Catherine T. Flowers Date Opened: 01/14/2004 Maturity Date: 05/14/2007 Balance DOD: $5,162.30 Balance Accrued Interest DOD: $48.73 Total DOD Balance: $5,211.03 Joint Ownership Name: N/A Member FDIC Corporate Headquarters: 349 Union Street, Millersburg, PA 17061. (717) 692-2133 · vvww.midpennbank.com Account #: 309001761 - Certificate of Deposit Account Name: Catherine T. Flowers Date Opened: 09/17/2004 Date Closed: 10/27/2005 Balance DOD: $14,189.63 Balance Accrued Interest DOD: $15.06 Total DOD Balance: $14,204.69 Joint Ownership Name: N/A Account #: 309001796 - Certificate of Deposit Account Name: Catherine T. Flowers Date Opened: 01/14/2005 Maturity Date: 01/13/2006 Balance DOD: $5,046.86 Balance Accrued Interest DOD: $20.38 Total DOD Balance: $5,067.24 Joint Ownership Name: N/A If you have any questions, please call me at 717-692-7163. Sincerely, c:...~~~ ) Jessica Kerwin CO:vt:\10NWEAL TH OF PEJ\INSYL VANIA PUBLIC SCHOOL EMPLOYEES' RETIREMENT SYSTEM Mailing Address PO Box ]25 HarrisburgPA ]7]08-0]25 Toll-Free - ] -888-773-7748 (l-888-PSERS4U) Local- 7] 7-787-8540 Building Locatio" 5 North 5th Street Harrisburg P A Web Address: 1\1\1\'psers.statepa,us November 30, 2005 EST C FLOWERS C/O A TNY KERWIN LAW OFFICES 4245 RTE 209 ELIZABETHVILLE P A 17023 RE: CATHERINE FLOWERS SSNO: ###-##-6830 Dear Est C. Flowers: In seven to ten days, a prorated payment, outlined below, will be sent to you as the executor. This payment represents the period of September 1, 2005 to September 28, 2005. $ 1,402.00 Gross Check 0.00 T ax Deduction $ 1,402.00 Net Check + 100.00 Premium Assistance $ 1,502.00 Adjusted Net Check We suggest you contact the Internal Revenue Service or a professional tax consultant if you have any tax questions. If you have any questions, please contact the PSERS Member Service Center by calling toll-free 1-888-773-7748 (l-888-PSERS4U): Harrisburg local callers, please use 787-8540. For your convenience, the Member Service Center is staffed each business day from 7:30 a.m. to 5:00 p.m. Deceased Processing Center BC710G 11111111111111111111111111111111111111111111111111111111111111/1111111111111111111111111111111111111 111111111111111111111111111111111111111111111 .OL 10068300038. OS334190S-1-38-BEN710 .842400. ~ Cl ::0:: -'< ' C Q) eell..l CIlO 6 f-<..... ~.., ::0::..... eel CIl 0 0 , ~ r-- ::l ~ 0 r-- {J) .. - :::1-- r "" 0 :'="0 ,< N .. "- 1-0 f "" 0 :'- I I ..... I 0 0 ..... 0 I (V) 0 Lt) I ."!: c: :J t: (g o r-- '';:; ro ~ 15 Iii;>: u r-- 'c: aJ ~ <( .- 0 W " Q. E~~:eci "'CW:J~W <t: t;; 0>< t;; Q.?;:32(5 91!j~q~ .....<(()Q.....l A. $ 0 . % 1$ . Ul E-< Z t:<l U o 0:: t:<l N Cl Z < Ul 0:: < H H o Cl 0:: ::J o [xj :>t E-< Z t:<l :::- t:<l Ul Cl t:<l 0:: Cl Z ::J :I:: :x: H Ul Cl Z < Ul ::J o ::r: E-< ~ " ) i i I en >< o<C Cl o (T\ 0: W f-< U. o<C Cl H C > . ru c:c 1I1 1I1 ru ru 0 [j [j .. rn u) ..- P:; ..- ril 0 ~ C") 0 C"l 0 ...:I 0 0 ~ r-- ru rl ~:z; 1I1 :Z;H .::e 0 H3: Al .. P:;P:; ~~ ~ ::r:::.::0\~ E-i 0...:1 c:c .::e~C"l...:l t.ll UU H ..J :Z;~> ~~E-i::r: 0 OP:;::>E-i rn P:;O~ 0 ~~P:;a:l 0 E-iE-i .::e .::e lJ)N ~ E-iO.q<H u)"C"l...:l ~U.q<~ I ~ ~" i Ul LJ~ I ._ ~~~__.__. ~ 5 ~__~__) ---.------------ --._- 03/ OS/2001:, 10:18 570-758-G004 DOCkE'i AUCT I Ot~ SERV. 'ret P d 6-<< S;( j '- PAGE 02 "'-, ~ \- ....~I ~_I'O _~, ...,_ ._.....-_ FINAL SETTLEMENT SElI..ER NAME YfJ7JA1 f# -:T. ~.IUt)\I''\ DATE Of SALE a. 4: Q~1J4 "--<f ~OOG ADDRESS ~d.4t;' 1~l.L-k a.Qq PHONE 1J1. 3{"~, 3~/5 8~~v"'e . PA ZIP 110~ 3 LOCATION OF SALE est. ~ ~IlH1l T r10uJOLS \kld 4k k:Rv.r'\'~ PIo.u. I b5 f11A1r\ Sf. ~l1$. P.A AUCTIONEER ~t1 5tIfJJlO~ PHONE 1)1(). 11:/i-"'OtJ<f .em__ftW~~. ~)J~"'~~~~.~J.j" " I (or we). the seller, accept ,his se"IAmAn' and acknowledge receip' of tho above specified net proceeds from the auction of my goods and property sold on the above dole. I accepl all responsIbility for providing merchantable lille 10 all 9QQds, and property sold, and for delivery of litle 10 'he purchaser. 11' ~~--K~. l' ., {. rn.~~ Auetioneer or .tiler's Signotv tx.r ~Ier'$ Si9nolurel ~Z7lo~ _Dole PROFESSIONAL FEES I {)'le1.1 10, ~91, ro AUCTIONEER CLERK 7 CASHIER j OTHER EXPENSES l.4bDL -r;, fOoltl (\A mp ~\, - ~q M. s ~ ooiTDU.~p..d n.nlp~\k...l1>4 Io~TDUitp.cl ~~~ SAllf~'$ Co -'t $ 't: ~ehltnt1Jl ~~~ 9; ~lo1 ~ t'\t14rt..d 1':), ~~ l.Ar\l'I~1( ~tml~j Pi!' ,~ ~.iAi~~ljphh"l <;u"ir1'{ I m lbJJ ~.~ -Ii 'fi' lfl ~'" :r.~ I-I I. t' . . - {',,' ~ - r ~ 7.]' $ J. 0 '3 5', b1J $ T YY'11dtA wt1n lab!)(, To $ f'.IlnNU~ ~,.j",., CASH $ ~q:J4-:~ CHECKS S (." 4 3 t.j . 5'D OTHER RECEIPTS $ $ $ fti .... ~. S ,y - $ j~ S .~ 1fl s " , , .. S = $ W , TOTAL RECEIPTS $ lOb '3 s--q trD LESS TOTAL EXPENSES $ 4-, i'fS". '.:l $ $ $ $ $ $ Dole Dale IS.II., I Signalur.1 *' SCHEDULE F JOINTLY-OWNED PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - If an asset was made joint within one year of the decedent's date of death, It must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A Debra Senter 503 East Market Street Williamstown, P A 17098 great-niece B Terry Culton C Pauline Ellis 316 South Fourth Street Williamstown, PA 17098 200 South Reed Street Tower City, P A 17980 nephew great-niece see continuation JOINTLY OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM Include name of financial institution and bank account number DATE OF DEATH NUMBER FOR JOINT MADE or similar identifying number. Attach deed for jointly-held real VALUE OF ASSET DECO'S VALUE OF TENANT JOINT estate. INTEREST DECEDENT'S INTEREST 1 A 11/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 2 B 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 3 C 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 4 D 11/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 5 E 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 6 F 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 7 G 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE 8 H 12/1992 Two (2) $1,000 U.S. Savings Bonds 2,073.60 50% 1,036.80 Series EE TOTAL (Also enter on line 6, Recapitulation) 8,294.40 . SCHEDULEF JOINTOJVNERS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. FILE NUMBER 21 - 05 - SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT D Karen Carroll 434 E. Market Street Williamstown, P A 17980 great-niece E Charles Culton 214 Vine Street Williamstown, P A 17098 nephew F Vicki Culton 214 Vine Street Williamstown, P A 17098 mece G Elaine Culton Braucher 4422 Green Ridge Lane Harrisburg, P A 17112 mece H Janice Culton 540 Deimler Drive Harrisburg, P A 17111 niece Savings Bond Calculator V.lluc As Of Page 1 of2 Savinc 09/2005 /tl.p,date I I.C"""IiF.il<Iiiil""1 . '~:~~'~~~I]:~..,:t\. CALCU Bond Info Series Denomination Serial Number EE Bonds $ 1,000 ~ Results # Bonds Total Price Total Interest Total Value 16 $8,000.00 $8,588.80 $16,588.80 Issue Interest Serial Number Issue Date Series Denom Price Interest Value Rate M45931272EE 12/1992 BE $1,000 $500.00 $536.80 $1,036.80 4.00% M45931271EE 12/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45931265EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45931266EE 12/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45931278EE 12/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45931277EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45931276EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45931275EE 12/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45931274EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45931273EE 12/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M4593l280EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45931279EE 12/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45946391EE 11/1992 BE 1,000 500.00 536.80 1,036.80 4.00% M45946390EE 11/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45946389EE 11/1992 EE 1,000 500.00 536.80 1,036.80 4.00% M45946388EE 11/1992 EE 1,000 500.00 536.80 1,036.80 4.00% I View ,10 II Viewing Bonds 1-16 Le(end Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. (please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator (--'I I , http://wwws. publi cdebt. treas. gOY /BC/SBCPri ce Issue Date [ IT>> In1 $326. Next Final Accrual Maturit; 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 12/2005 12/202: 11/2005 11/202: 11/2005 11/202: 11/2005 11/202: 11/2005 11/202: I, _ 1 12/29/2005 . *' COMMONWEAlTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flovvers, CatherUneT. SCHEDULEH FUNERAl.. EXPENSES & ADl\fNSTRATIVE COSTS I FILE NUMBER 21 - 05 - Debts of decedent must be reported on Schedule I. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Terrence J. Kerwin, Esquire Social Security Number(s) I EIN Number of Personal Representative(s): 23-2083639 Street Address 4245 Route 209 City Elizabethville Year(s) Commission paid 2006 ITEM NUMBER A. B. FUNERAl EXPENSES: John R. Shultz Funeral Home 2 MUnister DESCRIPTION AMOUNT State PA Zip 17023 2. Attorney's Fees Kervvin & Kervvin -- Terrence J. Kervvin 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. City Relationship of Claimant to Decedent Probate Fees Register of Wills 5. Accountanfs Fees Thomas P. Kerr, CPA 6. Tax Return Preparer's Fees State Zip 7. 1 Other Administrative Costs East Pennsboro Township - sevver and trash bills 2 PPL - electric bills for three properties Total of Continuation Schedule(s) TOTAL (Also enter on line 9, Recapitulation) 5,001.00 50.00 36,799.66 36,799.66 368.00 210.00 230.00 321.50 12,906.16 92,685.98 *' SchecUeH FlORI Expenses & Am. .isb.veCosts conIi'IJed COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - 23 24 3 Verizon - telephone bill 24.37 4 C.T. Co. - telephone bill 0.42 5 P A American Water - water bills (Camp Hill) 77.98 6 Borough of WIlliamstown - water & sewer bills 559.00 7 Erie Insurance Group - auto insurance premium 649.00 8 Camp Hill Fire Co. No.1 - ambulance bill 569.00 9 The Foot Care Center - account payable 85.35 10 The Sentinel - estate notice 158.81 11 Leffler Energy - fuel oil 185.57 12 Vital Records - death certificates 81. 00 13 Shuey & Hoffman - fuel oil 276.58 14 Cumberland Law Journal- estate notice 75.00 15 H & H Waste - trash bill 52.00 16 Ted Weaver - house appraisal 335.00 17 Dennis J. Kasper, Tax Collector - Williamstown County/Borough Taxes (212 Vine Street) 817.89 18 Dennis J. Kasper, Tax Collector - Williamstown County/Borough Taxes (226 Spruce Street) 131.16 19 Shuey & Hoffman - fuel oil 307.02 20 Michael Wolanin - credit for purchase of house in Camp Hill 120.00 21 Dockey Auctioneers - balance due for auction services 921.42 22 Erie Insurance Group - homeowner's insurance 768.00 Shuey & Hoffman - fuel oil 278.22 Janice Culton - reimbursement for gas mileage and labor for public sale and sorting of personal property, Camp Hill and Williamstown properties 2,776.82 Page 2 of Schedule H *' Scheckje H FmeraI ExpeIISeS & Pd1i1 d.~ Costs conIinuecI COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - 25 Vicki Culton - reimbursement for gas mileage and labor for public sale 677 .50 26 Elaine Braucher - reimbursement for gas mileage and labor for public sale 448.05 27 Terry Culton - reimbursement for gas mileage and labor for public sale 502.00 28 Edward Culton - reimbursement for gas mileage and labor for public sale 326.00 29 Pauline Ellis - reimbursement for gas mileage and labor for public sale 661.50 30 Mark Ellis - reimbursement for labor for public sale 267.50 31 PA Department of Revenue - 2005 taxes 185.00 32 Recorder of Deeds - recording fee for deed - 212 Vine Street, Williamstown 43.50 33 Recorder of Deeds - recording fee for deed - 226 Spruce Street, Williamstown 43.50 34 Register of Wills - additional Short Certificates 12.00 35 Register of Wills - tax certificate preparation for Dauphin County 25.00 36 Register of Wills - filing fee inheritance tax return 15.00 37 Register of Wills - filing fee inventory 15.00 38 Register of Wills - additional probate fees 350.00 39 Closing costs, e.g. filing of Releases, postage, certified mail, copies 85.00 Page 3 of Schedule H REV.1s13 EX+ (11-0O) . SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT OF ESTATE ...- .,- I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1 NOTE: Mildred Groupe predeceased Catherine T. Flowers 2 Norma Matter cousm 1,000.00 5200 Locust Lane Harrisburg, P A 17109 3 Ken Flowers 500.00 5446 Glenhaven Crescent Norfolk, VA 23508 4 Lorna Flowers Thompson 500.00 305 Edgewater Avenue Westville, NJ 08093 See Continuation Schedule(s) attached 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 TAXIS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 Williamstown United Methodist Church 24,932.95 203 East Street, Williamstown, P A 17098 2 Bethesda Mission 24,932.95 P.O. Box 3041,611 Reily St., Harrisburg, PA 17105 3 Radio Bible Class Ministries n/kJa RBC Ministries 24,932.95 P.O. Box 2222, Grand Rapids, MI 49501 TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 74,798.85 . SCHEDULE J BENEFICIARIES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT Do Not List Trustee(s, OF ESTATE I. AXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 5 Benjamin Rhine 500.00 1902 Spring Garden, Apt #3M Philadelphia, P A 19130-3867 6 Laverne Culton 1,000.00 316 Belaire Drive Shiremanstown, P A 17011 7 Mary Stover 1,000.00 463 Deitrich Avenue Orwin, P A 17980 8 I va Culton sister 1,000.00 214 Vine Street WIlliamstown, P A 17098 9 Gloria Wallace 500.00 130 South Third Street, Apt. 1215 Harrisburg, PAl 710 1 10 William Wallace 500.00 R.R. #2, Box 65 Loysville, P A 17047 11 Pauline Ellis f/b/o Matthew Ellis 1,000.00 200 South Reed Street Tower City, P A 17980 12 Janice Culton mece 1/12 residue 540 Deimler Drive Harrisburg, P A 17111 13 Vicki Culton niece 1/12 residue 214 Vine Street Williamstown, P A 17098 14 Elaine Culton Braucher mece 1/12 residue 4422 Green Ridge Lane Harrisburg, P A 17112 15 Terry Culton nephew 1/2 interest in 316 South Fourth Street Spruce St. Lot and Tower City, P A 17980 1/12 residue Page 2 of Schedule J . SCHEDULE J BENEFICIARIES continued COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Flowers, Catherine T. I FILE NUMBER 21 - 05 - RELATIONSHIP TO AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY DECEDENT Do Not List Trustee(.' OF ESTATE I. AXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] 16 Charles Culton nephew 1/2 interest in 214 Vine Street Spruce St. Lot and Williamstown, PA 17098 1/12 residue 17 Pauline Ellis great niece 1/12 residue 200 South Reed Street Tower City, P A 17980 18 Colleen C. Culton (In Trust) great niece 1/12 residue c/o Janice Culton 540 Deimler Drive Harrisburg, P A 17111 19 Debra Senter great niece 1/12 residue 503 East Market Street Williamstown, P A 17098 20 Karen Carroll great niece 1/12 residue 434 East Market Street Williamstown, P A 17098 21 Barbara D' Augostine husband's 1/12 residue 617 Burgundy Road great niece Harrisburg,PA 17112 22 Edward Culton great nephew 1/12 residue 316 South Fourth Street Tower City, P A 17980 Page 3 of Schedule J GREGORY M. KERWU~ TERRENCE J. KERWII'-l JOSEPH D. KERWIN HOLLY MCCLURE KERWIN ATTORNEYS AT LAW LAST WILL AND TESTAMENT OF CATHERINE T. FLOWERS I, CATHERINE T. FLOWERS, currently of 8 Country Club Place West, Township of East Pennsboro, County of Cumberland and Commonwealth of Pennsylvania, being of sound mind, memory and understanding, do make and publish this, my Last Will and Testament, hereby revoking and making void all former Wills by me at any time heretofore made. FIRST: I direct my hereinafter named Executor to pay all my legally enforceable debts, funeral expenses, administration expenses, and inheritance, estate, succession or excise taxes, which I owe or may become due on account of my death, as soon as may be convenient after my decease. I direct that all inheritance taxes be paid out of the residue of my estate and no distinction is to be made if a residuary beneficiary is a charity or an individual. The tax burden is to be shared equally. I direct that there shall be no public sale of any property I own at the time of my death. SECOND: I give and bequeath the sum of Ten Thousand Dollars ($10,000.00) to my sister-in-law, MILDRED GROUPE, if she survives me. IlIlEJ2: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to my cousin, NORMA MATTER. FOURTH: I give and bequeath the sum of Five Hundred Dollars ($500.00) to KEN FLOWERS. Page 1 of 8 Pages Q :J:', ~ ( (Ui}U.I'&M6 ~ ,~. ~AL) CATHERINE T. FLOWERS GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH O. KERWIN HOLLY MCCLURE KERWIN ATTORNEYS AT LAW FIFTH: I give and bequeath the sum of Five Hundred Dollars ($500.00) to LORNA FLOWERS THOMPSON. SIXTH: I give and bequeath the sum of Five Hundred Dollars ($500.00) to BENJAMIN RlllNE. SEVENTH: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to LA VERNE CULTON. EIGHTH: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to my friend, MARY STOVER. NINTH: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to IVA CULTON. TENTH: I give and bequeath the sum of Five Hundred Dollars ($500.00) to GLORIA WALLACE. ELEVENTH: I give and bequeath the sum of Five Hundred Dollars ($500.00) to WILLIAM WALLACE. TWELFTH: I give and bequeath the sum of One Thousand Dollars ($1,000.00) to MATTHEW ELLIS. In the event MATTHEW ELLIS is under the age of eighteen (18) years at the time of my death, I direct that this bequest be paid to his mother, PAULINE ELLIS, for the benefit of MATTHEW ELLIS to provide some help with education expenses. Page 2 of 8 Pages ~ -. . JC'-r~~AL) CATHERINE T. FLOWERS GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH D. KERWIN HOLLY MCCLURE KERWIN ATTORNEYS AT LAY. THIRTEENTH: I give and devise the unimproved lot of ground that I own located on Spruce Street, Williamstown, Pennsylvania, to TERRY CULTON and CHARLES CULTON, equally. FOURTEENTH: I give, devise and bequeath all the rest, residue and remainder of my estate, be it real, personal and mixed, whatsoever and wheresoever the same may be situate at the time my death, in equal shares, as follows: A. One-Twelfth (1/12) of the residue of my estate shall pass to my niece, JANICE CULTON, if she survives me. In the event that my niece, JANICE CULTON, predeceases me or fails to survive me, I direct that her One-Twelfth (1/12) share of the residue of my estate shall lapse and shall pass into the residue of my estate. B, One-Twelfth (1/12) of the residue of my estate shall pass to my niece, VICKI CULTON, if she survives me. In the event that my niece, VICKI CULTON, predeceases me or fails to survive me, I direct that her One- Twelfth (1/12) share of the residue of my estate shall lapse and shall pass into the residue of my estate. C. One-Twelfth (1/12) of the residue of my estate shall pass to my niece, ELAINE CULTON BRAUCHER, if she survives me. In the event that my niece, ELAINE CULTON BRAUCHER, predeceases me or fails to survive me, I direct that her Olle-Twelfth (1/12) share of the residue of my estate shall lapse and shall pass into the residue of my estate. D. Olle-Twelfth (1/12) of the residue of my estate shall pass to my nephew, TERRY CULTON, if he survives me. In the event that my nephew, TERRY CULTON, predeceases me or fails to survive me, I direct that his One-Twelfth (12) share of the residue of my estate shall pass to his wife, Page 3 of 8 Pages (f?u.,;.4JiL...o. ,(SEAL) -TlIERlNE T. FLOWERS GREGORY M KERWIN TERRENCE J_ KERWIN JOSEPH 0 KERWIN HOLLY MCCLURE KERWIN ATTORNEYS AT LAW CAROL CULTON, and in the event CAROL CULTON also predeceases me, then I direct that this share of my estate shall pass in equal shares to their children, COLLEEN C. CULTON, In Trust, as provided for in paragraph FOURTH, Subparagraph G of this, my Last Will and Testament, and EDWARD CULTON and PAULINE ELLIS. E. One-Twelfth (1/12) of the residue of my estate shall pass to my nephew, CHARLES CULTON, if he survives me. In the event that my nephew, CHARLES CULTON, predeceases me or fails to survive me, I direct that his One-Twelfth (1112) share of the residue of my estate shall lapse and shall pass into the residue of my estate. F. One-Twelfth (1/12) of the residue of my estate shall pass to my great-niece, PAULINE ELLIS, if she survives me. In the event that my great-niece, PAULINE ELLIS, predeceases me or fails to survive me, I direct that her One-Twelfth (1/12) share of the residue of my estate shall pass to her child, MATTHEW ELLIS. G. One-Twelfth (1/12) of the residue of my estate shall pass into a Special Needs Trust for the benefit of my great-niece, COLLEEN C. CULTON. I nominate, constitute and appoint JANICE CULTON as Trustee, for the Trust established herein for the benefit of COLLEEN C. CULTON. During COLLEEN C. CULTON'S lifetime, Trustee shall pay and distribute income to or for the benefit of COLLEEN C. CULTON, provided, however, that any income distributed to or for the benefit of COLLEEN C. CULTON shall be for needs not otherwise provided for by government financial assistance and benefits or by the providers of such services. Such needs of COLLEEN C. CULTON, shall include, by way of description and not by way of limitation, travel, entertainment, Page 4 of 8 Pages G)~ ~U P~.A :h; -- ~,r:--. . :u-e..h.....(SEAL) CA THERINE T. FLOWERS GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH D. KERWIN HOLLY MCCLuRE KERWIN ATTORNEYS AT LA"'" televisions, radios, gifts for family members, spending money, movies, additional food and clothing, health services not provided, and stereo and computer equipment. Trustee is under no obligation to distribute income to or for the benefit of COLLEEN C. CULTON for such needs, and in no case shall Trustee payor reimburse any amount to federal or state government or to any government agency or subdivision. In making any income distributions to COLLEEN C. CULTON, Trustee shall take into consideration the amount to which COLLEEN C. CULTON shall be entitled from any government agency, including, but not limited to, social security administration benefits, medicaid and supplemental security income benefits. If possible, Trustee shall make distributions directly to the service provider and not to COLLEEN C. CULTON. I further direct that in the event COLLEEN C. CULTON, predeceases me or dies during the existence of this Trust, then this bequest, or the balance in the Trust, as the case may be, shall be divided amongst all, and only, the residuary beneficiaries listed in this, my Last Will and Testament, excluding the three charitable beneficiaries set forth in Paragraph FOURTEENTH (L) of this, my Last Will and Testament, who are living at the time of COLLEEN C. CULTON's death, or my death, whichever occurs later. In the event of the death of JANICE CULTON during the term of the Trust, or in the event JANICE CULTON is unable or unwilling to act as Trustee, I direct that DEBRA SENTER be substituted as Trustee to take the place of the deceased Trustee. In the event of a vacancy in the position of Trustee due to death or if the individuals named above are unable or unwilling to act as Trustee, then I nominate, constitute and appoint TERRENCE J. KERWIN, ESQUIRE, as Trustee. Page 5 of 8 Pages (()-:tf};h'--~lrd~ lJ>F.AJ;) CATHERINE T. FLOWERS GREGORV M. KERWIN TERRENCE J. KERWIN JOSEPH D, KERWIN HOLLV McCLURE KERWIN ATTORNEVS AT LAW H. One-Twelfth (1/12) of the residue of my estate shall pass to my great-niece, DEBRA SENTER, if she survives me. In the event that my great-niece, DEBRA SENTER, predeceases me or fails to survive me, I direct that her One-Twelfth (1/12) share of the residue of my estate shall pass to her son, TRAVIS SENTER. 1. One-Twelfth (1/12) of the residue of my estate shall pass to my great-niece, KA.IU~N CARROLL, if she survives me. In the event that my great-niece, KAREN CARROLL, predeceases me or fails to survive me, I direct that her One-Twelfth (1/12) share of the residue of my estate shall pass to her son, JUSTIN WELKER. J. One- Twelfth (1/12) of the residue of my estate shall pass to my husband's great-niece, BARBARA D' AUGOSTINE, if she survives me. In the event that my husband's great-niece, BARBARA D'AUGOSTINE, predeceases me or fails to survive me, I direct that her One-Twelfth (1/12) share of the residue of my estate shall pass to her husband, LEWIS D' AUGOSTINE. K. One-Twelfth (1/12) of the residue of my estate shall pass to my great- nephew, EDWARD CULTON, if he survives me and he has attained the age of twenty-one (21) years at the time of my death. In the event EDW ARD CULTON, is under the age of twenty-one (21) years at the time of my death, I direct that his Olle-Twelfth (1/12) share of the residue of my estate shall pass In Trust, and I nominate, constitute and appoint JANICE CULTON and DEBRA SENTER, as Co-Trustees, with the authority to make distributions from the Trust for EDW ARD CULTON I S education and health expenses. The Trust will terminate on EDWARD CULTON's twenty-first (21st) birthday, at which time the proceeds of the Trust will paid to him outright. In the event my great-nephew, EDWARD CULTON, Page 6 of 8 Pages ~ ,-~" V /,r) ;': Q! ~d. J7-hr-.,"-€/r of .iSEAL) . NE T. FLOWERS GREGORY M. KERWIN TERRENCE J. KERWIN JOSEPH O. KERWIN HOLLY MCCLURE KER.....'N ATTORNEYS AT LAW predeceases me or fails to survive me, I direct that his One-Twelfth (1/12) share of the residue of my estate shall pass to PAULINE ELLIS, if she survives him. L. One-Twelfth (1/12) of the residue of my estate shall pass in equals shares to the WILLIAMSTOWN UNITED METHODIST CHURCH for the Building/Maintenance Fund, to the BETHESDA MISSION and the RADIO BIBLE CLASS MINISTRIES (each to receive one-third of the aforesaid one-twelfth share). FIFTEENTH: nominate, constitute and appoint TERRENCE J. KERWIN, as Executor of this, my Last Will and Testament, authorizing and empowering him to sell and convey any and all real estate of which I may die seized and possessed. In the event TERRENCE J. KERWIN, fails to survive me, or is unable or unwilling to serve as Executor of this, my Last Will and Testament, I nominate, constitute and appoint my niece, JANICE CULTON, and my great-niece, DEBRA SENTER, as Co-Executrices of this, my Last Will and Testament. I further direct that my Executor or personal representative shall not be required to post bond to act in said capacity. Page 7 of 8 Pages Q ..--J ~.!j" ?CtL,~}, ~ (SE.A:L) HERlNE T. FLOWERS GREGORY M, KERWIN TERRENCE J. KERWIN JOSEPH D. KERWIN HOLLY MCCLURE KERWIN ATTORNEYS AT lAW IN WITNESS WHEREOF, I, CATHERINE T. FLOWERS, have hereunto set Dc. c. e.rV\ to Q., r ,2003. my hand and seal to this, my Last Will and Testament, this ~..... cl day of SIGNED, SEALED, PUBLISHED and DECLARED by the above- named Testatrix, CATHERINE T. FLOWERS, as and for her Last Will and Testament, in the presence of us, who at her request and in the presence of each other, have hereunto set our names as witnesses: ?:J/.,X ./--1/'-I'.i /f) ~~ /(U -4'4"" Residing at: 7/VA'v-1tf'P _ k4-~ .,~~ Residing . vll11:e~~", PA;- Page 7 of 7 Pages ZJl 0: \PJW\WILL\FLOWERS. CTF ~ ~Sf~ . . -'~"/. . . ' ) : CATHERINE T. FLOWERS .. . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT, 280601 HARRISBURG. PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KERWIN TERRENCE J ESQ E. MAIN STREET RR01 BOX 566 ELlZABETHVILLE, PA 17023-9765 Uhnn lold ESTATE INFORMATION: SSN: 208-38-6830 FILE NUMBER: 2105-0900 DECEDENT NAME: FLOWERS CATHERINE T DATE OF PAYMENT: 12/29/2005 POSTMARK DATE: 12/28/2005 COUNTY: CUMBERLAND DATE OF DEATH: 09/28/2005 ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID: REMARKS: CATHERINE T FLOWERS EST TERRENCE J KERWIN EXT CHECK#124 INITIALS: CM SEAL RECEIVED BY: TAXPAYER REV-1162 EX(11-96) NO. CD 006154 AMOUNT -------- I $47,000.00 I I I I I I I I $47,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS