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HomeMy WebLinkAbout09-22-06 . .. RE\i-1~ EX + (1.00) OFFICIAL USE ONLY - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT COUNTY CODE YEAR SOCIAL SECURITY NUMBER FILE NUMBER II 06 0302 _ NUMBE!L ____ ~ Z W C W o W C DECEDENTS NAME (LAST. FIRST, AND MIDDLE INITIAL) Wenrick, Anita R. DATE OF DEATH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 167 -24-1671 DATE OF BIRTH (MM-DD-YEAR) 03-02-2006 03-15-1930 ! REGISTER OF WILLS -----------+-- --- I SOCIAL SECURITY NUMBER (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) I ! ---+- , ~ 1. Original Return D 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of WII) D 9. Litigation Proceeds Received D D D D 2_ Supplemental Return 3, Remainder Return (date of death prior to 12-13-82) W I- l<:~r.! &lD.8 %~.... UD.III ~ 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~"5) n 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) !Z w Q Z 2 It) w II: II: o U NAME Jerry A. Weigle, Esquire FIRM NAME (If applicable) Weigle & Associates, P.C. TELEPHONE NUMBER 717/532-7388 COMPLETE MAILING ADDRESS 126 East King Street Shippensburg, PA 17257 z o i= ~ ::::) ~ CL c( o w a: 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) 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) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 19,007.69 13,183.71 (1) 68,000.00 OFFICIAL USE ONLY ~ (2) None = = --r.; --_.._---~._-- cr.. rli (3) None (.I) (J fT1 C) -- ----------- -----"-.- -0 ::0 (4) None N C~) rTl N CJ (5) 54,990.86 C) ::Dr> -Tl (6) None ::t:: --- 11 cS U) ,__ f'T1 (7) None N ;J) c=) -n (8) 122,990.86 (9) (10) 11. Total Deductions (total Lines 9 & 10) (11 ) (12) 32,191.40 90,799.46 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (13) 0.00 (14) 90,799.46 ---------- -- x .00 (15) 0.00 x .045 (16) 4,085.98 x .12 (17) 0.00 x .15 (18) 0.00 (19) 4,085.98 .._--~.____. .___..nm... SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES z o i= ~ ::::J a. :::E o o >< ~ 15.Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 0.00 16. Amount of Line 14 taxable at lineal rate 90,799.46 17. Amount of Line 14 taxable at sibling rate 0.00 0.00 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 120.00 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; PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No i1 i~x--.I a. retain the use or income of the property transferred;.................................................................................. ~ ~ b. retain the right to designate who shall use the property transferred or its income;.................................... 0 ~ c. retain a reversionary interest; or.................................................................................................................. 0 ~ d. receive the promise for life of either payments, benefits or care?.............................................................. 0 ~ 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?......... [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?......................................... ................................. .......... ................................. i _~.J 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 peIjury, I declarelhat 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 lha personal representative Is based on all infonnation of which preparer has any knowledge. . _ _____ ~_ SIGNATURE OF PERSON RESPONSIBLE LING RETURN ADDRESS ~{;E:,"NsfBl"O .'"ORESS-~~~~~;~~.:.~: 17201 _ u ... L .. D.. We~~.~k P. O. Box 93 JJLL Newburg, PA 17240 TURE OF PREPARER OTH ----ADDRESS ~------_.._--------------------_.._-._.----_.. Je A. We! Esq . ... Decedent's Complete Address: STREET ADDRESS 328 East Orange Street CITY Shippensburg STATE P A Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments C. Discount 4,500.00 204.30 Total Credits (A + B + C) 3. InterestlPenalty if applicable D. Interest E. Penalty TotallnterestlPenalty (0 + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) 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. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT 126 East King Street Shippensburg, PA 17257 ZIP 17257 (1) 4,085.98 (2) 4,704.30 618.32 L~J ("--I i~j DATE 9 t7'~(J/, DATE f/-/'1~ DATE CJ-J'I--Oh For dates of death on or after July 1, 1 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. ~911 (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. ~9116 (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 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. ~9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~9116 1.2) [72 P.S. ~9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is 12% [72 P.S. ~9116 (a) (1.3)}. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. .~ Rev.160~ EX+ (8-91) *' SCHEDULE A REAL ESTATE COMMONWEALlll OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. FILE NUMBER 21-06-0302 All mal property owned solely or.. a IlInant In common must be reported at fair markat value. Fair market value Is defined as the price at which property would be exchanged between a willing buyer ancIa wlIlIng seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is JoInUy-owned with right of survlvorehlp muat be disclosed on schedule F. ITEM NUMBER DESCRIPTION 1 Residence at 328 East Orange Street - Borough of Shippensburg, Cumberiand County, PA VALUE AT DATE OF DEATH 68.000.00 TOTAL (Also enter on Line 1, Recapitulation) 68.000.00 (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) " . ReY.150~ EX+ '1-91) *' SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RE1\JRN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. FILE NUMBER 21-06-0302 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 DESCRIPTION 1 Cash on hand at date of death VALUE AT DATE OF DEATH 600.00 2 Orrstown Bank Checking Account #531529000 - joint with Leonard E. Wenrick, spouse, until his date of death on 02/1412006 13.310.41 Accrued interest on Item 2 through date of death 1.30 3 Orrstown Bank Savings Account #450192 762.56 Accrued interest on Item 3 through date of death 2.56 4 Patriot Federal Credit Union Money Market Account 28.069.03 5 Patriot Federal Credit Union Share Account 500.00 6 1993 Ford Truck F150 3.200.00 7 1998 Buick Regal LS Sedan 3.545.00 8 Personal Property 5.000.00 TOTAL (Also enter on Line 5, Recapitulation) 54.990.86 (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-11(1 EX+ (12-19) . SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. Debts of decedent must be reported on Schedule I. FILE NUMBER 21-06-0302 ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 11,077.79 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) I EIN Number of Personal Representative(s): Street Address City State Zip - Year(s) Commission paid 2. Attorney's Fees Weigle & Associates, P.C. 6,669.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills, Cumberland County 302.00 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 958.90 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 19,007.69 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) .. , Rev-i50, EX+ (8-.11 *' SCHEDULE H-A FUNERAL EXPENSES conti n ued ~THOFPENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. FILE NUMBER 21-06-0302 ITEM NUMBER DESCRIPTION AMOUNT 1 Cemetery Monument 2,000.00 2 Fog~lsanger-Bricker Funeral Home 8,350.50 3 Funeral Reception 252.29 4 Spring Hili Cemetery - grave opening 475.00 Subtotal 11,077.79 Copyright (c) 2002 form software only The Lackner Group. Inc. Form PA-1500 Schedule H-A (Rev. 6-98) . Rev-1111lJ EX+ (ll-98) .. *' SCHEDULE H-87 OTHER ADMINISTRATIVE COSTS continued ~THOFPENN8YLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. FILE NUMBER 21-06-0302 ITEM NUMBER AMOUNT DESCRIPTION 1 Cumberland Law Journal - advertising Letters Testamentary 75.00 2 Estate Checks 8.50 3 Linda K. Klein - notary fee 13.00 4 Miscellaneous co-executor expenses 77.40 5 News Chronicle - advertising Letters Testamentary 117.50 6 Register of Wills, Cumberland County. filing PA Inheritance Tax Return 15.00 7 Register of Wills, Cumberland County - filing Family Settlement Agreement 75.00 8 Weigle & Associates, P.C. - reimbursement for postage, xerox copies, and long distance telephone calls 27.50 9 Wolfe & Shearer Appraisals - real estate appraisal 275.00 10 Ziobrowski Appraisals - real estate appraisal 275.00 Subtotal 958.90 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H-B7 (Rev. 6-98) '> Rev.1611 EX+ (8-98) . SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Wenrick, Anita R. FILE NUMBER 21-06-0302 Include unrelmbunled medical expense.. ITEM NUMBER DESCRIPTION 1 Borough of Shippensburg Tax Collector - 03/01/2006 real estate taxes VALUE AT DATE OF DEATH 337.53 2 Borough of Shippensburg Tax Collector - 03/01/2006 personal taxes 19.60 3 Borough of Shippensburg Tax Collector - 07/15/2006 real estate taxes 800.70 4 Penn National Insurance - automobile insurance premium 352.00 5 Penn National Insurance - homeowner's insurance premium 384.00 6 Unpaid funeral costs for Leonard E. Wenrick, spouse - (precedeased 02114/06) Fogelsanger-Bricker Funeral Home, $7,773.50; Reception, $630.72 8,404.22 7 Utility expenses - including electric, gas, cable, telephone, and final cell phone billing, from date of death to 04101/2006 666.54 8 Utility expenses - including electric and gas ($1,469.18), water, sewer, and refuse ($279.24), and telephone ($50.12) from 04/0212006 to 09/13/2006 1.798.54 9 Vehicle Expenses - including maintenance, repairs, tires, and inspections 420.58 TOTAL (Also enter on Line 10, Recapitulation) 13,183.71 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group. Inc. Form PA-1500 Schedule I (Rev. 6-98) '\ REV.1"13 EX+ (9-110) *' SCHEDULE .. BENEFICIARIES COMMONWEALTH OF PENNSYlVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER Wenrick, Anita R. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal i:Iistributions.( and transfers under Sec. l:I116(a)(1.2)) RELATIONSHIP TO DECEDENT Do Not Ust TRlsteelsl FILE NUMBER 21-06-0302 SHARE OF ESTATE AMOUNT OF ESTATE (Words) ($$$) I. 1 Lenita D. Wenrick P. O. Box 93 Newburg, PA 17240 Daughter 1/2 residue 42,899.73 2 Dennis E. Wenrick 7703 Talhelm Road Chambersburg, PA 17201 Son $5,000 plus 1/2 residue 47,899.73 Total 90,799.46 Enter dollar amounts for distributions shown above on lines 5 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) LAST WIIL AND TESTAMENT I, ANITA. R. WENRICK, of 328 East Orange Street, Shippensburg, Cumberland County, Pennsylvania, being of sotmd mind, neoory and disposition, do hereby make, publish and declare this my Last Will and Testament, hereby revoking and making void all wills by 1m at any time heretofore made. FIRST. I order and direct the payment of all my just debts and funeral expenses as soon as may be convenient after my decease. SECOND. I give, devise and bequeath all my estate, real, personal and mixed, whatsoever and wheresoever situate, to my beloved lnlsband, LEONARD E. WENRICK. THIRD . In the event my said husband should predecease me or is not living on the sixtieth (60th) day following my death, I then give, devise and bequeath my said estate as follows: A. I give and bequeath the full sun of FIVE THOUSAND ($5,000.00) DOlLARS to my son, DENNIS E. WENRICK. B. I then direct that all the rest, residue and remainder of my estate, real, personal and mixed, whatsoever and wheresoever situate, be sold at either public or private sale as soon as may be convenient after my passing and that my hereinafter-IlBJJEd Executors distribute the net proceeds of said sale as follows: 1. ONE-HALF (1/2) of the net proceeds of sale to my son, DENNIS E. 'WENRICK, on a per stirpes distribution basis; and 2. ONE-HALF (1/2) of the net proceeds of sale to my daughter, LENITA. D. DUNLAP, on a per stirpes distribution basis. .,. . .' y~ L..~ c"~"l-'l...(. . t(.:~.. ,:) ;(. I ,,/ I .., /i " f"~ .......<.._..,..--'1./ L-'~~_- -::>--..- ..-.... (SEAL) / FOURTH. In the event that any beneficiary of this my Last Will and Testamant is tmder the age of eighteen (18) years, I then give and bequeath said beneficiary's share to and appoint as Trustee of any property which passes under this Will or otherwise, ORRS'lGJN BANK, ShiPJ:?ensburg, Pennsylvania, AS TRUSTEE, NEVERTHELESS, to invest and re-invest the SaJ.le tmtil the said beneficiary reaches the age of eighteen (18) years, with the following powers in addition to those presently given by law: A. The power to expend the income towards the health, support and maintenance, and education, including a college (both tmdergraduate and graduate), trade, business or teclmical school educat~on, of the said beneficiary; B. The power to expend the principal, within the discretion of the said Trustee, if the incane is insufficient, towards the health, support and maintenance, and education, including a college (both tmdergraduate and graduate), trade, business or teclmical school education, of the said beneficiary; C. '!he power to sell any and all real estate, within the discretion of the said Trustee; D. '!he power and obligation to distribute the balance of principal and interest, if any remaining, when the said beneficiary reaches the age of eighteen (18) years, without the necessity of a formal adjudication of the Trustee's Accotmt in the Court of Cc:mwn Pleas of Cuaberland Cotmty, upon the receipt of a good and valid release; E. The principal of the Trust and the income therefran shall be free fran the debts, liabilities, and engagements of those beneficially interested therein, and shall not be subject to assignment by him or her, nor to attacl:mEnt or execution tmder any legal, equitable or other process for the enforcement of j11n~ts or claims of any sort against them, either individually or collectively. FIFlH. I nominate, constitute and appoint my husband, LEONARD E. \JENRICK, to be the Executor of this my Last Will and TestanElt; if he be unable to fulfill the duties of Executor, I then nominate, constitute and appoint DENNIS E. WENRICK of 4607 \oJhite Church Road, Chambersburg, Pennsylvania, and LENITA D. DUNLAP of 416 Newville Road, /,.....,' ,. - , .-- { L; l.;c (v'- to;. Ii ,,/\..,.. - if/:, ',. 'I " . j~.... # it ,,,-_.'J I...... ......._-. ..... (SEAL) -2- Newville, Pennsylvania, or the survivor thereof, to be the Co-Executors of this my Last Will and Testament. SIXTH . I hereby direct that all federal, state and other death taxes payable because of UW' death, with respect to the property fanning UW' gross estate for tax purposes, whether or not passing tmder this Will, including any interest or penalty imposed in connection with such taxes, shall be considered a part of the expense of adninistration of UW' estate and that such be paid out of the rest and residue of my estate. SEVEN'lH. I direct that neither UW' personal representatives nor Guardians shall be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, ANITA R. WENRICK, have hereunto set my hand and seal to this my Last Will and Testament, written on three pages, the first two pages signed for identification only, this 2,y9 day of '??1i~Z-, 1992. / .. 1 f l/ j;/1/ ",. _" ,"" . . . f L ::;"-L.-o(.'(...l'u I&... r ."-f.. -; l,.. t...._.ot:_. <:_.,L,.___ ( SEAL) -3- . This inst:rulrent was by the Testatrix, ANITA R. WENRIa<, on the date hereof, signed, published and declared by her to be her Last Will and Test:aIIalt, in our presence, who at her request and in her presence and in the presence of each other, we believing her to be of sound and disposing mind and nemry, have hereunto subscribed our names as witnesses. ~, l~,(lJ1j! .7;;1 t:!c.{brl..f__-- ''',/') '0 ~ ,.J t. "~~ '11. c Db L~~~ aH:DNWEAL'lll OF PENNSYLVANIA OOUNTY OF CUMBERLAND ss. I, ANITA R. WENRICK, the Testatrix whose name is signed to the foregoing instrurIlmt, having been duly qualified according to law, do hereby a.cknc::Mledge that I signed and executed the instrument as my Last Will; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ., /' ..,) ~c" ---t.lv K, )v'.R4l..1-<.<:/i - , 9iNorn or affi+med to and acknowledged before n.e by/ANITA R. WENRIa<, the Testatrix, this. i/l(;~da.. y Of.... IV. ~lb<-/. .~(]1992. .. '. r -\~---- -' .' ~1 \. QLe'k/7 j 1 '- \, i t,n . -' f'.......,/ " '. NOTARIAL SEAL V Jeny A. Weigle. NotalY Public I ~hiDoensburg PA Cumberland County t . . _.. ..f"\ftA . I . . cc::t+DNWEAL'lH OF PENNSYLVANIA COUNTY OF ClJMBERIAND We, 'J1dr {)t'/~ 1~'/.7/_u- and (f the witnesses whose names are s~gned to SSe \'~.-~~ -}" <:.:: . ~ v:...l.-(.. "~~rhl qualified according to law, do depose and say that we were present and saw ANITA R. WENRICK, Testatrix, sign and execute the instrument as her Last Will; that she signed willingly and that she executed it as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the the foregoing instruIoont, being duly " Testatrix signed the will as witnesses; and that to the hP-Rr of nit,.. 'L-nrn-.T1 Orlrro +-h~ , - - -- - - J -~ ~ ""... ""0.... ......L.... v.... OVu.uu. llLL11U C:U.IU under no constraint or undue influence. ~1-L/\i~ia )'1. c-~ v<:-L~y\ Swom or aff. b~for~\ ma:-by' , and .-;~:. ~...t,'n 'e sS,e"ils this ~^-t:' -,1 J i 1 '\ . -~ i j,'tttM__ ( NOTARIAL SEAL ! Jeny A. Weigle, Notary Public ~"hippensburg, PA Cumberiand County ~i\,! Commission Expires July 31,1994 WOLFE&SHEARER APPRAISAL SERVICES File No. 06-082 APPRAISAL OF SUMMARY APPRAISAL REPORT LOCATED AT: 328 East Orange Street Shippensburg, PA 17257 FOR: Jerry A. Weigle, Attorney at Law 126 East King Street Shippensburg, PA 17257 BORROWER: N/A AS OF: July 26, 2006 BY: William A. Bassett PA General Certified Appraiser WOLFE&SHEARER APPRAISAL SERVICES File No. 06-082 August 8, 2006 Jerry A. Weigle, Attorney at Law 126 East King Street Shippensburg, PA 17257 File Number: 06-082 In accordance with your request, I have personally inspected and appraised the real property at: 328 East Orange Street Shippensburg, PA 17257 The purpose of this appraisal is to estimate the market value of the subject property, as improved. The property rights appraised are the fee simple interest in the site and improvements. In my opinion, the estimated market value of the property as of July 26,2006 is: 68,000 Sixty-Eight Thousand Dollars The attached report contains the description, analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Sincerely yours _ (5-':" \~~~."-'-~ b....~~~ William A. Bassett PA General Certified Appraiser WOLFE & SHEARER APPRAISAL SERVICES Uniform Residential Appraisal Report File No. 06-082 The purpose of this summary appraisal report is to provide the lender/client with an accurate, and adequately supported, opinion of the market value of the subject property. Property Address 328 East OranQe Street City ShiooensburQ State PA Zip Code 17257 Borrower N/A Owner of Public Record Estate of Leonard Wenrick County Cumberland Legal Description Deed Book 28N/Paae 457 Assessor's Parcel # Tax I D 32-34-2413-055 Tax Vear 2005/2006 Neighborhood Name Borouah of Shiooensbura Map Reference Map 34-2413 Occupant [xl Owner Tenant r I Vacant Special Assessments $ N/ A r l PUD II Property Rights APpraised LXJFee Simple I I Leasehold I ] Other (describe) Assignment Type []Purchase Transaction l Refinance Transaction Other (describe) Estate of Anita R. Wenrick Lender/Client Jerrv A. Weiale, Attorney at Law Address 126 East Kina Street Shiooensburo, PA 17257 Is the subiect property currently offered for sale or has it been offered for sale in the twelve months prior to the effective date of this appraisal? 11 Ves xl No Report data source(s} used, offering price(s}, and date(s}. N/ A R.E. Taxes $ 1 078 Census Tract 0132.00 HOA $ N/ A I I per vear I I per month I U did U 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 performed. N/A : Contract Price $ N/ A Date of Contract Is the properly seller the owner of public record? I I Ves I I No Data Source(s) . Is there any financial assistance (loan charges, sale concessions, gift or downpayment assistance, etc.) to be paid by any party on behalf of the borrower? U Ves UNo If Ves, report the total dollar amount and describe the items to be paid. $ N/ A Note: Race and the racial comDOsition of the neiahborhood are not aaoraisa. factors. Neighborhood Characteristics One.unit Housing Trends One.lJoitHolIslog f're~eo~~dtl.e % Location X Urban Suburban Rural Prooertv Values X Increasina Stable Declinina PRICE AGE One-Unit 85 % . Built-Up X Over 75% 25-75% Under 25% Demand/Supply Shortaae X In Balance Over Supplv $(000) (vrs) 2-4 Unit 10 % : Growth Rapid X Stable Slow Marketina Time Under 3 mths X 3-6 mths Over 6 mths 60 Low 40 Multi-Family 5 % ~ Neighborhood Boundaries East Kina Street to the north Earl Street to the west. Garfield Street to 140 Hiah 100 Commercial % ~ the south, Queen Street to the east. 90 Pred. 70 Other Vacant % Neighborhood Description The subiect orooertv is located in the Borouah of ShiooensburQ. ShiDDensbura Borouah is Icoated within both Cumberland and Franklin County. Interstate 81 intersects the ShiDDrnsburo Marketarea south of the Borouah providina easy access to all emolovment centers within Cumberland and Franklin County. Market Conditions (including support for the above conclusions) ProDertv values are currentlv increasinQ. Interest rates ranae between 6.00 to 7.5 oer cent orovidino for an active market at this time. Dimensions 32' X 172' Area 5504 So.Ft. Shape Rectanaular View Residential Specific Zoning Classification Residential Zonina Description HiQh Density Residential Zoning Compliance [X Legal [lLegal Nonconformina (Grandfathered Use) I INo Zonina I IlIIeaal (describe) Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? lXJ Ves U No If No, describe. Utilities Public Other (describe) Public other (describe) Electricity r xli 1 Water I X I I Gas r xli I Sanitary Sewer I X I 1 FEMA Special Flood Hazard Area lIVes rX lNo FEMA Flood Zone C FEMA Map # Are the utilities and off-site improvements typical for the market area? fx lVes I INo If No, describe. Are there any adverse site conditions or external factors (easements, encroachments, environmental conditions, land uses, etc.)? UVes lXJ No Oft-site Imorov.ments-Type Public Street Macadam Ix J Alley Rear Ix I 420368 0001A FEMA Map Date 3/15/1979 Private r l r 1 If Ves, describe. GENERAL DESCRIPTION FOUNDATION EXTERIOR DESCRIPTION materials/condition Units I X lOne I lOne with Accessory Unit II I Concrete Slab r Crawl Space Foundation Walls Stn/ A va # of Stories 2 StOry IIx I Full Basement f Partial Basement Exterior Walls Alum/Ava Type IX]Det. r lAtt. I JS-Det.lEndUnit BasementArea 825 sQ. ft. Roof Surface Metal/AvQ X Existing r lProposed I JUnderConst. BasementFinish 0% Gutters&DownspoutsAlum/AvQ Design (StYle) 2 story lOutside Entrv/Exit r lSump Pump Window Type WoodDH VearBuilt 1875 Evidenceof I Jlnfestation StormSash/lnsulated Yes/No Effective Age (Vrs) 20 1 Dampness r 1 Settlement Screens Yes Attic None Heating I I FWA I r X l HWBB II I Radiant Amenities WoodStove(s) # Drop Stair X Stairs lOther I Fuel Oil Fireplace(s}# Fence X Floor Scuttle Cooling 1 1 Central Air Conditioning PatiolDeck X Porch Fr/Rr Finished Heated] Individual I f1 Other Pool Other APpliances I IRefrigerator I IRanoe/Oven I I Dishwasher r ] Disoosal I I Microwave I IWasherlDrver r lOther(describe) Finished area above arade contains: 6 Rooms 3 Bedrooms 1 Bath(s) 1.559 Square Feet of Gross Livina Area Above Grade Additional features (special energy efficient items, etc.). Front Dorch rear Dorch outbuildinas (shed) in Door condition. INTERIOR materials/condition Floors Caro/Hdw/Fair Walls Plas/DW/Fair Trim/Finish Wood/Fair Bath Floor Vinyl/Fair Bath Wainscot Marolite/Fair Car Storage I I None Driveway # of Cars Driveway Surface Garace # of Cars Carport # of Cars Alt. [1 Det. r l Built-in . . . Describe the condition of the property (including needed repairs, deterioration, renovations, remodeling, etc.). The subiect orooertv is in fair condition with maior cosmetic and reoairs needed. Items needed is new olaster/Drvwall installed in walls and ceilinas in Dinina Room and front second floor bedroom railinQ to second floor needs replaced. All the floor coverina needs replaced or refinished the kithchen cabinets need oainted and/or replaced. Overall the interior needs painted and various walls and ceilinas throuQhout the property need oatched. Outbuildinos are in very Door condition and should be demolished. No value givina to these buildinas. Are there any physical deficiencies or adverse conditions that affect the livability, soundness, or structural integrity of the property? LJ Ves lXJ No If Ves, describe. Does the property generally conform to the neighborhood (functional utility, style, condition, use, construction, etc.)? lXJ Ves U No If No, describe. Freddie Mac Form 70 March 2005 - uling ACIIOftware, 800.234.8727 www.........com Page 1 016 FaMie Mae Form 1004 March 2005 1004._05033005 WOLFE & SHEARER APPRAISAL SERVICES There are 2 comparable properties currentlv offered for sale in the subiect neighborhood ranging in price from $ 89.000 to $ 100 000 There are 3 comoarable sales in the subiect neiahborhood within the past twelve months ran ing in sale price from $ 75 000 to $ 85 000 FEATURE I SUBJECT COMPARABLE SALE NO.1 COMPARABLE SALE NO.2 COMPARABLE SALE NO.3 328 East Orange Street 208 South Washington St 113 South Washington Street 39 Spring Street Address Shiooensbura PA Shippensbura. PA Shippensbura, PA Shiooensbura. PA Proximitv to Subiect 0.09 MI S 0.04 MI SW 0.75 MI W Sale Price $ N/A $ 85.000 $ 81 000 $ 75.000 Sale PricelGross Liv. Area $ 0.00 SQ. ft. $ 63.72 SQ. ft.l $ 64.29 sa. ft. $ 60.48 sa. ft. Data Source(s) Inspection Court House Records/Multi-List Court House Records/Multi-List Court House Records/Multi-List Verification Source(s) Court House Records Ct. Hs. Rec. Ct. Hs. Rec. VALUE ADJUSTMENTS DESCRIPTION DESCRIPTION +(.) $ Adjustment DESCRIPTION +(-) $ Adiustment DESCRIPTION +( -J $ Adiustment Sale or Financing N/A COny Conv Cony Concessions DaM 1 DaM 63 DOM 91 Date of SalefTime N/A 6/15/2006 4/5/2006 9/6/2005 Location Urban Urban Urban Urban LeaseholdlFee Simole Fee Simple Fee simole Fee simole Fee simole Site . 13 acres .04 acres .07 acres .04 acres View Residential Residential Residential Residential Design (Style) 2 stOry 2 stOry 2 stOry 2 stOry Quality of Construction Ava/Alum Ava/Frame Ava/Alum Ava/Frame Actual Aae 131 +/- Years 100 +/- yrs 100 +/- yrs 100+/- yrs Condition Fair Averaae -15,000 Averaae -15.000 Averaae -15.000 Above Grade Total IBdrmsJ Baths Total I BotmsJ Baths Total IsamsJ Baths Total IBdrmsJ Baths Room Count 6131 1 6131 1 5121 1 8 14 I 2 -3.000 Gross Livina Area 1 0.00 1 559 sa. ft. 1 334 SQ. ft. 2250 1.260 SQ. ft. 2.990 1.240 SQ. ft. 3.190 Basement & Finished Full 8smt Full 8smt Full 8smt Full 8mst Rooms Below Grade Unfinished Unfinished Unfinished Unfinished Functional Utility Averaae Averaae Averaae Averaae Heating/Cooling OHW88/None OHW/None GFHAlNone OFHAlNone . Energy Efficient Items Tvoical Typical Tvoical Tvoical . . Garage/Carport None 1 car Qaraoe -3 000 None None PorchlPatiolDeck Fr/Rr Porch Fr/Rr Porch Fr/Rr och Fr/Rr och . . . Net Adiustment (Total) 1 l+ rxl- $ 15,750 1 1+ [xl. $ 12010 [ 1+ rxl- $ 14810 Adjusted Sale Price Net Adj. -18.5% Net Adj. -14.8% Net Adj. -19.7% - of Com parables GrossMj. 23.8% $ 69,250 Gross Mi. 22.2% $ 68 990 Gross Mi. 28.3% $ 60 190 I lX]did U did not research the sale or transfer history of the subject property and comparable sales. If not, explain My research I I did r X did not reyeal any prior sales or transfers of the subiect property for the three vears prior to the effectiye date of this aooraisal. Data source(s) Court House Records My research I I did r X did not reyeal 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) Court House Records Report the results of the research and analysis of the orior sale or transfer history of the subject property and com arable sales (report additional prior sales on paae 31. ITEM SUBJECT COMPARABLE SALE NO. 1 COMPARABLE SALE NO.2 COMPARABLE SALE NO.3 Date of Prior SalelTransfer 7/10/1979 None None None Price of Prior SalelTransfer $65 890 Data Source(s) Court House Records Court House Records Court House Records Court House Records Effective Date of Data Source(s) August 7. 2006 Analysis of prior sale or transfer history of the subject property and comparable sales The subiect orooerty has not sold or been listed within the Dast 3 Years. The comparables sales have not sold or been listed the year orior to the current sale. Summary of Sales Comparison Approach. The subiect property and comoarables are located in within the Borough of Shiooenburg. All the comparables are similar in aae and desian. However, the Subiect property is in fair condition with renovations and mechanical uodates needed throuahout the property. Therefore, this aooraiser felt that the condition adiustment was a proper adjustment made. All the comparables are verified sales and are the best available. Indicated Value bv Sales Comparison APproach $ 68 000 Indicated Value bv: Sales ComDarison ADDrOach S 68 000 Cost ADDrOach /if develoDlldl S N/ A Income ADDrOach /if develoDlldl S N/A . . This appraisal is made [K] "as is," U subject to completion per plans and specifications on the basis of a hypothetical condition that the improvements haye been completed, o subject to the following repairs or alterations on the basis of a hypothetical condition that the repairs or alterations have been completed, or o subject to the following required · inspection based on the extraordinary assumption that the condition or deficiency does not require alteration or repair: . Based on a complete visual Inspection of the Interior and exterior areas of the subject property, defined scope of work, statement of assumptions and limiting conditions, and appraiser's certification. my (our) opinion of the market value, as defined, of the real property that Is the subject of this report Is S 68,000 as of Julv 26 2006 which is the date of InSPection and the effective date of this aDoralsal. Uniform Residential Appraisal Report File No. 06-082 Friddle Mac Form 70 March 2005 Produced uling ACllOlIware. 800.234.8727 www._.com Page 2 of 6 FaMoe Mae Form 1004 March 2005 1004_~ 033005 Wolfe & Shearer Realtors WOLFE & SHEARER APPRAISAL SERVICES ; ;:: . . . . COST APPROACH TO VALUE (not required by Fannie Mae) Provide adeauate information for the lender/client to replicate the below cost fiaures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value) NtA ESTIMATED I I REPRODUCTION OR I I REPLACEMENT COST NEW OPINION OF SITE VALUE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = $ . Source of cost data Dwellino 1 559 Sa. Ft. t!il $ ............= $ 0 . Qualilv ratina from cost service Effective date of cost data 8smt: 825 So.Ft. Sa. Ft. t!il $ ............=$ 0 Comments on Cost APproach (aross Iivino area calculations, depreciation, etc.) Cost Approach was found inaoorooriate for this analvsis due to Garaoe/CarDort 0 Sa. Ft. t!il$ ............= $ 0 . the aqe and deoreciation of the subiect orooertv. ............=$ 0 Total Estimate of Cost-New Less Physical I Functional I External Deoreciation I I = $ ( 0 Deoreciated Cost of Imorovements . . . . . . . . . . . . . . . . .. . . . . . . . .. . .. . . = $ 0 "As-is" Value of Site Imorovements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . = $ Estimated Remainina Economic Life (HUD and VA only) Years INDICATED VALUE BV COST APPROACH...................... = $ 0 INCOME APPROACH TO VALUE (not required by Fannie Mae) . Estimated Monthly Market Rent $ X Gross Rent Multiplier =$ Indicated Value by Income APoroach Summary of Income Approach (including support for market rent and GRM) Nt A PROJECT INFORMATION FOR PUOs(if applicable) Is the developerlbuilder in control of the Homeowners' Association (HOAI? r lVes r lNo Unit Ivoe(sl r 1 Detached r 1 Attached Provide the followino information for PUDs ONLY if the develooerlbuilder is in control of the HOA and the subiect orooertv is an attached dwellina unit. Legal name of oroiect Total number of ohases Total number of units Total number of units sold . Total number of units rented Total number of units for sale Data source( s I Was the project created bv the conversion of an existino buildino(sl into a PUD? r JYes r lNo If Yes, date of conversion. . Does the project contain any multi-dwellino units? liVes I INo Data source( s I . Are the units, common elements, and recreation facilities complete? UVes UNO If No, describe the status of completion. . Are the common elements leased to or by the Homeowners' Association? UVes UNo If Yes, describe the rental terms and options. Describe common elements and recreational facilities. Uniform Residential Appraisal Report File No. 06-082 FreddIe Mac Form 70 March 2005 Produced using AClooflwore. 800.234,8727 www.aciweb.com Page 3 016 Fallllle Mae Form 1004 March 2005 1004_06033005 WOLFE & SHEARER APPRAISAL SERVICES Uniform Residential Appraisal Report File No. 06-082 This report form is designed to report an appraisal of a one-unit property or a one-unit property with an accessory unit; including a unit in a planned unit development (PUD). This report form is not designed to report an appraisal of a manufactured home or a unit in a condominium or cooperative project. This appraisal report is subject to the following scope of work, intended use, intended user, definition Of market value, statement of assumptions and limiting conditions, and certifications. Modifications, additions, or deletions to the intended use, intended user, definition of market value, or assumptions and limiting conditions are not permitted. Th~ appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisal assignment and the reporting requirements of this appraisal report form, including the following definition of market value, statement of assumptions and limiting conditions, and certifications. The appraiser must, at a minimum: (1) perform a complete visual inspection of the interior and exterior areas of the subject property, (2) inspect the neighborhood, (3) inspect each of the comparable sales from at least the street, (4) research, verify, and analyze data from reliable public and/or private sources, and (5) report his or her analysis, opinions, and conclusions in this appraisal report. INTENDED USE: The intended use of this appraisal report is for the lender/client to evaluate the property that is the subject of this appraisal for a mortgage finance transaction. INTENDED USER: The intended user of this appraisal report is the lender/client. DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; (2) both parties are well, informed or well advised, and each acting in what he or she considers his or her own best interest; (3) a reasonable time is allowed for exposure in the open market; (4) payment is made in terms of cash in U. S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions* granted by anyone associated with the sale. *Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing or concessions based on the appraiser's judgment. STATEMENT OF ASSUMPTIONS AND LIMITING CONDITIONS: The appraiser's certification in this report is subject to the following assumptions and limiting conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it, except for information that he or she became aware of during the research involved in performing this appraisal. The appraiser assumes that the title is good and marketable and will not render any opinions about the title. 2. The appraiser has provided a sketch in this appraisal report to show the approximate dimensions of the improvements. The sketch is included only to assist the reader in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources) and has noted in this appraisal report whether any portion of the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand, or as otherwise required by law. 5. The appraiser has noted in this appraisal report any adverse conditions (such as needed repairs, deterioration, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the research involved in performing this appraisal. Unless otherwise stated in this appraisal report, the appraiser has no knowledge of any hidden or unapparent physical deficiencies or adverse conditions of the property (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) that would make the property less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, this appraisal report must not be considered as an environmental assessment of the property. 6. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs, or alterations on the assumption that the completion, repairs, or alterations of the subject property will be performed in a professional manner. Freddie Mac Form 70 March 2005 Produced USIng ACI sOllware, 800.234.8727 www.aciweb.com Page 4 016 Fannie Mae Form 1004 March 2005 1004_05033005 WOLFE & SHEARER APPRAISAL SERVICES Uniform Residential Appraisal Report File No. 06-082 APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees that: 1. I have, at a minimum, developed and reported this appraisal in accordance with the scope of work requirements stated in this appraisal report. 2. I performed a complete visual inspection of the interior and exterior areas of the subject property. I reported the condition of the improvements in factual, specific terms. I identified and reported the physical deficiencies that could affect the livability, soundness, or structural integrity of the property. 3. I performed this appraisal in accordance with the requirements of the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report Was prepared. 4. I developed my opinion of the market value of the real property that is the subject of this report based on the sales comparison approach to value. I have adequate comparable market data to develop a reliable sales comparison approach for this appraisal assignment. I further certify that I considered the cost and income approaches to value but did not develop them, unless otherwise indicated in this report. 5. I researched, verified, analyzed, and reported on any current agreement for sale for the subject property, any offering for sale of the subject property in the twelve months prior to the effective date of this appraisal, and the prior sales of the subject property for a minimum of three years prior to the effective date of this appraisal, unless otherwise indicated in this report. 6. I researched, verified, analyzed, and reported on the prior sales of the comparable sales for a minimum of one year prior to the date of sale of the comparable sale, unless otherwise indicated in this report. 7. I selected and used comparable sales that are locationally, physically, and functionally the most similar to the subject property. 8. I have not used comparable sales that were the result of combining a land sale with the contract purchase price of a home that has been built or will be built on the land. 9. I have reported adjustments to the comparable sales that reflect the market's reaction to the differences between the subject property and the comparable sales. 10. I verified, from a disinterested source, all information in this report that was provided by parties who have a financial interest in the sale or financing of the subject property. 11. I have knowledge and experience in appraising this type of property in this market area. 12. I am aware of, and have access to, the necessary and appropriate public and private data sources, such as multiple listing services, tax assessment records, public land records and other such data sources for the area in which the property is located. 13. I obtained the information, estimates, and opinions furnished by other parties and expressed in this appraisal report from reliable sources that I believe to be true and correct. 14. I have taken into consideration the factors that have an impact on value with respect to the subject neighborhood, subject property, and the proximity of the subject property to adverse influences in the development of my opinion of market value. I have noted in this appraisal report any adverse conditions (such as, but not limited to, needed repairs, deterioration, the presence of hazardous wastes, toxic substances, adverse environmental conditions, etc.) observed during the inspection of the subject property or that I became aware of during the research involved in performing this appraisal. I have considered these adverse conditions in my analysis of the property value, and have reported on the effect of the conditions on the value and marketability of the subject property. 15. I have not knowingly withheld any significant information from this appraisal report and, to the best of my knowledge, all statements and information in this appraisal report are true and correct. 16. I stated in this appraisal report my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the assumptions and limiting conditions in this appraisal report. 17. I have no present or prospective interest in the property that is the subject of this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. I did not base, either partially or completely, my analysis and/or opinion of market value in this appraisal report on the race, color, religion, sex, age, marital status, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property or on any other basis prohibited by law. 18. My employment and/or compensation for performing this appraisal or any future or anticipated appraisals was not conditioned on any agreement or understanding, written or otherwise, that I would report (or present analysis supporting) a predetermined specific value, a predetermined minimum value, a range or direction in value, a value that favors the cause of any party, or the attainment of a specific result or occurrence of a specific subsequent event (such as approval of a pending mortgage loan application). 19. I personally prepared all conclusions and opinions about the real estate that were set forth in this appraisal report. If I relied on significant real property appraisal assistance from any individual or individuals in the performance of this appraisal or the preparation of this appraisal report, I have named such individual(s) and disclosed the specific tasks performed in this appraisal report. I certify that any individual so named is qualified to perform the tasks. I have not authorized anyone to make a change to any item in this appraisal report; therefore, any change made to this appraisal is unauthorized and I will take no responsibility for it. 20. I identified the lender/client in this appraisal report who is the individual, organization, or agent for the organization that ordered and will receive this appraisal report. Freddie Mac Form 70 March 2005 Produced using ACI softwere. 800.234.8727 www.eciweb.com Page 5 of 6 Fennie Mae Form 1004 March 2005 1004_05033005 WOLFE & SHEARER APPRAISAL SERVICES Uniform Residential Appraisal Report File No. 06-082 21. The lender/client may disclose or distribute this appraisal report to: the borrower; another lender at the request of the borrower; the mortgagee or its successors and assigns; mortgage insurers; government sponsored enterprises; other secondary market participants; data collection or reporting services; professional appraisal organizations; any department, agency, or instrumentality of the United States; and any state, the District of Columbia, or other jurisdictions; without having to obtain the appraiser's or supervisory appraiser's (if applicable) consent. Such consent must be obtained before this appraisal report may be disclosed or distributed to any other party (including, but not limited to, the public through advertising, public relations, news, sales, or other media). 22. I am aware that any disclosure or distribution of this appraisal report by me or the lender/client may be subject to certain laws and regulations. Further, I am also subject to the provisions of the Uniform Standards of Professional Appraisal Practice that pertain to disclosure or distribution by me. 23. The borrower, another lender at the request of the borrower, the mortgagee or its successors and assigns, mortgage insurers, government sponsored enterprises, and other secondary market participants may rely on this appraisal report as part of any mortgage finance transaction that involves anyone or more of these parties. 24. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. 25. Any intentional or negligent misrepresentation(s) contained in this appraisal report may result in civil liability and/or criminal penalties including, but not limited to, fine or imprisonment or both under the provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), ora facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Signature .~ ~\"':b ~ \:..;..~~ Name William A. Bassett Company Name Wolfe&Shearer Appraisal Services Company Address 33 South Pitt Street Carlisle, PA 17013 Telephone Number 717-243-1551 Email Address . , Date of Signature and Report ~ \ ~ '\ \ ~ \0 " Effective Date of Appraisal July 26, 2006 State Certification # GA-001618-L or State License'# or Other (describe) State # State PA Expiration Date of Certification or License June 30, 2007 SUPERVISORY APPRAISER (ONLY IF REQUIRED) Signature Name Company Name Company Address Telephone Number Email Address Date of Signature State Certification # or State License # State Expiration Date of Certification or License ADDRESS OF PROPERTY APPRAISED 328 East OranQe Street ShippensburQ, PA 17257 APPRAISED VALUE OF SUBJECT PROPERTY $ 68,000 SUBJECT PROPERTY o Did not inspect subject property o Did inspect exterior of subject property from street Date of Inspection o Did inspect interior and exterior of subject property Date of Inspection LENDER/CLIENT Name Company Name Jerry A. WeiQle, Attorney at Law Company Address 126 East KinQ Street ShippensburQ, PA 17257 Email Address COMPARABLE SALES B Did not inspect exterior of comparable sales from street Did inspect exterior of comparable sales from street Date of Inspection Freddie Mac Form 70 M...ch 2005 Produced ..Ing AClloftwere. 800.234,8727 WWW.8ClW8b.com Page 6 of 6 F8IlIlie Mae Form 1004 March 2005 1004_05033005 Wolfe & Shearer Realtors Borrower: N/A.. ProPerty. Address: 328 East Orange Street 'City: ShipPEmsburg Lanoer: Jerrv A. Weiale Attornev at Law State: PA ---- Zip: 17257 FRONT VIEW OF SUBJECT PROPERTY Appraised Date: July 26, 2006 Appraised Value: $ 68,000 REAR VIEW OF SUBJECT PROPERTY STREET SCENE Borrower: N/A " P.roi:>ertv Address: 328 East Orange Street City: Shippensbura Lender: Jerrv A. Weiale Attornev at Law COMPARABLE PROPERTY PHOTO ADDENDUM File No.: 06-082 Case No.: State: PA Zip: 17257 /' / / ,/' /// // /,/' "- )~ COMPARABLE SALE #1 208 South Washington St Shippensburg, PA Sale Date: 6/15/2006 Sale Price: $ 85.000 COMPARABLE SALE #2 113 South Washington Street Shippensburg. PA Sale Date: 4/5/2006 Sale Price: $ 81.000 COMPARABLE SALE #3 39 Spring Street Shippensburg. PA Sale Date: 9/6/2005 Sale Price: $ 75,000 . ' DIMENSION LIST ADDENDUM File No.: 06-082 Case No.: State: PA Zip: 17257 GROSS BUILDING AREA (GBA) 1,559 GROSS LIVING AREA (GLA) 1,559 Area(s) Area % of GBA Living 1.559 100.00 Level 1 825 52.92 Level 2 734 47.08 Level 3 0 0.00 Other 54 3.46 Basement 0 0.00 Garage 0 0.00 Area Measurements Area Type Measurements Factor Total Level 1 Level 2 Level 3 Other Bsmt. Garage 27.00 x 2300 x --1..QQ 621.00 ~ ~ ~ 13.00 x 600 x --1..QQ = 78.00 14.00 x 9.00 x --1..QQ = 126 00 27.00 x 16.00 x J..Q.Q 432.00 1300 x 6.00 x --1..QQ 78.00 ~ 16.00 x 14.00 x J..Q.Q 224.00 x x = x x 8 x x 8 x x 0 x x 0 0 0 x x = B 0 0 B ~ x x = 0 B x x 0 B 0 x x = 0 0 x x = 0 0 0 0 x x 0 ~ B x x B x x ~ x x = x x ~ 0 x x = B x x B x x 0 x x 0 B B 0 x x ~ 0 0 x x B 0 0 0 x x B 0 0 8 x x ~ 0 B x x 0 ~ 0 x x = ~ B 8 0 x x x x x x B 0 0 0 x x = 0 0 0 x x = 0 0 0 B x x B 0 B 0 x x 0 0 0 0 x x 0 8 0 0 0 x x 0 x x 8 x x x x = B x x = x x 8 x x x x 0 0 x x = ~ 8 0 0 x x 0 8 B x x 0 x x B B 8 0 x x B. B x x 0 0 0 ThlI loon wla produced on 1he ACI Development RlpldFormo o)'Olom (100) 234-8721 . . Borrower: N/A FileNo.: 06-082 Property Address: 328 East OranQe Street Case No.: City: ShippensburQ State: PA Zip: 17257 Lender: Jerrv A. Weiale Attorney at Law 14.0' 6.0' 14.0' I I b Iq 0; 173.0' b cO .... 6.0' 13.0' b FIRST FLOOR b SECOND FLOOR cx:l b cx:l C"') co? C"') N b ~ 14.0' 14.0' b b cO cO 13.0' 13.0' Sketch by Apex IV WindowsTM AREA CALCULATIONS SUMMARY LIVING AREA BREAKDOWN Code Description Size Totals Breakdown Subtotals GLAl Firat: l'J.oor 825.00 825.00 I'irat: l'J.oor GI.A2 Second Floor 734.00 734.00 23.0 x 27.0 621.00 Pip Porch 54.00 54.00 6.0 x 13.0 78.00 9.0 x 14.0 126.00 Second FJ.oor 16.0 x 27.0 432.00 6.0 x 13.0 78.00 14.0 x 16.0 224.00 TOTAL LIVABLE (rounded) 1559 6 Areas Total (rounded) 1559 FLOORPLAN LoeA TION MAP File No.: 06-082 Case No.: State: PA Zip: 17257 ./ \ , '" ': \ \ "", " ..........................._-,._----_.~_..~,.,.-,. --' -- .~" ..- - ":,,.-"'" / ..-" .-- .-- --- ,r-' / -,- ~-,. .-' /'. -- ,-- MAP(C)1984-2002 TELE ATLAS NA. INC Scale: 1 .56 mi 1 es Prepared by: Wolfe Shearer Realtors 717-243-1551 110 Address Date Price RM BR Bath SQFt Proximity s 328 E ORANGE ST N/A 6 3 1 1559 0.00 HI 1 208 S WASHINGTON ST 6/15/2006 85,000 6 3 1 1,334 0.09 MI S 2 113 S WASHINGTON ST 4/5/2006 81,000 5 2 1 1,260 0.04 MI SY 3 39 N SPRING ST 9/6/2005 75,000 8 4 2 1,240 0.75 HI w . . APR 2 1 2006 April 20, 2006 TO: Law Offices of Weigle & Associates, P.C. 126 East King St. Shippensburg, PA 17257 FROM: Todd L. Miller Cust. Service Specialist P.O. BOX 250 SHIPPENSBURG PA 17257-0250 RE: ESTATE OF Anita R. Wenrick DATE OF DEATH: March 2,2006 IT IS HEREBY CERTIFIED THAT THE ABOVE NAMED DECEDENT HAD, ON THE ABOVE DATE, THE FOLLOWING ACCOUNTS WITH ORRSTOWN BANK: CHECKING ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 531529000 Leonard E. Wenrick 04/01/86 $13,310.41 $1.30 Anita R. Wenrick SAVINGS ACCOUNTS ACCOUNT NO. TITLE OF ACCOUNT DATE OPENED PRINCIPAL & ACCRUED INTEREST 450192 Leonard E. Wenrick 11/02/92 $762.56 $2.56 Anita R. Wenrick .. MAR 2 8 2606 ITDLR. \L CJ<LDIT UJ\'IOl\i March 27,2006 Weigle & Associates, P.C. 126 East King St Shippensburg, PA 17257 RE: Estate of Anita R Wenrick To Whom It May Concern: I am writing in regards to your request for date of death values on the above referenced member. This account was owned individually. This account was converted from the previous owner (Leonard) on 03/02/06. There was no accrued interest because the account was converted to Anita's name the same day that she passed away. Account 2570710 Prime Share (00) Money Market (20) Date of Death Principal $500.00 $28,069.03 Accrued Interest to 000 $0.00 $0.00 If you have any questions with regard to the above balances, or need additional information, please contact a Membership Officer at 717-263-4444. Sincerely I Patriot Federal Credit Union 800 Wayne Avenue, Chambersburg, PA · (717) 263-4444 · Mailing Address: P.O. Box 778, Chambersburg, PA 17201-0778 I , '. .. . , . . . - . COOVER'S AUTO SALES ~ SERVICE, LLC cf'"&HCC. 1981 9662 MOLLY PITCHER HIGHWAY, SHIPPENSBURG, PA.InS7 PHONE (717) S32.3047 E.MAIL cooversauto@pa.net GENERAL REPAIRS - STATE INSPECfION - NC SERVICE - QUALITY PRE.OWNED MOTOR VEHICLES NAME Lenita D Dunlap DATE 08/02/06 ADDRESS 204 R N High St POBox 93 H PHONE 423-5128 CITY, ST. Newburg, Pa 17240 WORK COUNTY CELL YEAR 1993 OLD ODOMETER MAKE Ford NEW ODOMETER MODEL F150 XL 4X4 BRKLF BODY Tk BRK RF VINNO. 2FTEF14N4PCB17339 TIRELF REG NO. EXP DTE TIRE RF INS CO. POLICY # QTY ITEM NUMBER DESCRIPTION cf'"&HCC. 1981 71771 BRK LR BRK RR TIRE LR TIRE RR EXP DTE PRICE LABOR DESCRIPTION I have appraised the above vehicle and have determined that in my opinion the vehicle's actual cash value to be $ 3,200.00 I authorize above work to be performed. We assume no responsibility for loss or damage of any kind while vehicle is on our lot or being driven for testing or delivery. Payment in full to be made before vehicle is released. AUTHORIZED SIGNATURE: FARM USE TAX EXEMPT NO. PD CASH CHECK # LUBE.OIL.FILTER STATE INSP FEE NC SERVICES PARTS TOTAL LABOR TOTAL SUB. TOTAL SALES TAX AMOUNT DUE PAYMENT BALANCE DUE AMOUNT 0.00 0.00 0.00 0.00 '" Ke1tey ~l~~ Book - Private Party Pricing Report - Buick, Regal , ' Page 1 of2 .~-= ClOlIe Window )( .~ ~,E"m TO PRINTER ad'Jertis€<ment \/\) h ii t ! 1,) V . il Sd t i 1 e qui C I.-j cl t I U fa c t u r i n 9 pi iJ t l t ; 11 No,th ,:-:~ nd So ut'~ l\f'lertCa r'l eans to you. 1998. Buick Regal LS Sedan 4D BLUE BOOK'::! PRIVATE PARTY VALUE Condition .,/ Excellent (Selected) - advertisement --- Vehicle Details Engine: V6 3.8 Liter Tr.nsmiuion: Automatic DrivetrBin: FWD MileBge: 102,000 Selected Standard Equipment Air Conditioning Tilt Wheel Power Steering Cruise Control Power Windows AM/FM Stereo Power Door Locks Cassette Dual Front Air Bags ABS (4-Wheel) Traction Control Value $3,970 Good Fair Selected Optional Equipment Premium Sound Dual Power Seats Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used carfrom a private party. The Private Party Value assumes the vehicle is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings ./ Excellent (Selected) ~""fiI'~~aP'"~"'-\I"! .. ~1,. i ,fLJ,..' $3,970 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle has a clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear http://www.kbb.com/kb/ki.dll/kw.kc.ucp?kbb.P A;;P A055;& 17201&pop;619905&;;ucp;&9;BU;I4 5/21/2006 Kel~y Blue Book - Private Party Pricing Report - Buick, Regal I . . . Page 2of2 ~ ~ or visible defects. The vehicle also has complete and verifiable service records. Less than 5% of all used vehicles fall into this category. Good r.lr..JOD $3,545 "Good" condition means that the vehicle is free of any major defects. This vehicle has a clean title history, the paint, body and interior have only minor (if any) blemishes, and there are no major mechanical problems. There should be little or no rust on this vehicle. The tires match and have substantial tread wear left. A "good" vehicle will need some reconditioning to be sold at retail. Most consumer owned vehicles fall into this category. Fair Dt."1O $3,025 "Fair" condition means that the vehicle has some mechanical or cosmetic defects and needs servicing but is still in reasonable running condition. This vehicle has a clean title history, the paint, body and/or interior need work performed by a professional. The tires may need to be replaced. There may be some repairable rust damage. Poor o N/A "Poor" condition means that the vehicle has severe mechanical and/or cosmetic defects and is in poor running condition. The vehicle may have problems that cannot be readily fixed such as a damaged frame or a rusted-through body. A vehicle with a branded title (salvage, flood, etc.) or unsubstantiated mileage is considered "poor." A vehicle in poor condition may require an independent appraisal to determine its value. * Pennsylvania OS/21/2006 Copyright @ 2006 by Kelley Blue Book Co., All Rights ReselYed. May-Jun 2006 Edition. The specific information required to determine the value for this particular vehicle was supplied by the person generating this report. Vehicle valuations are opinions and may vary from vehicle to vehicle. Actual valuations witJ vary based upon market conditions, specifications, vehicle condition or other particular circumstances pertinent to this particular vehicle or the transaction or the parties to the transaction. This report is intended for the individual use of the person generating this report only and shall not be sold or transmitted to another party. Kelfey Blue Book assumes no responsibility for errors or omissions. (v. 06053) "~--: SEND ro PRINTER http://www.kbb.comlkb/ki.dll/kw.kc.ucp?kbb.PA;;PA055;& 1720 1&pop;619905&;ucp;&9;BU;I4 5/21/2006