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Home My WebLink About10-25-06 REV-1500 EX + (6-00) REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT '* OFFICIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 FILE NUMBER 2 1 -0 6 0 6 9 0 COuNTY"CoiiE ~A~ - - NUMBER- - DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER t- Z W C W o W C ANDERSON DATE OF DEATH (MM-DD-Year) GEORGE E. DATE OF BIRTH (MM-DD-Year) 1 68- 2 4 - 4 1 0 5 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 07/22/2006 08/17/1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ 1, Original Return D 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of Will) D 9. Litigation Proceeds Received D 2. Supplemental Return D 4a. Future Interest Compromise (date 01 death after 12-12-82) D 7. Decedent Maintained a Living Trust (Attach copy of Trust) D 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) W I- :.:: :$(/) (J lI::.:: w c.(J J: 00 (J lI:..J C.a1 C. c( D 3. Remainder Retum (dateoldeathpriorto 12-13-82) D 5. Federal Estate Tax Return Required _ 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) THIS'SECTlON.MUSTBECOMPLETEO.ALL CORRESPONOENCEANOCONFIOENTIALTAXINFORMATtON$f/OlJl.OBEOIRECTEo TO: NAME COMPLETE MAILING ADDRESS MARCUS A. McKNIGHT III 60 WEST POMFRET STREET FIRM NAME (If Applicable) IRWIN & McKNIGHT TELEPHONE NUMBER 717 249-2353 CARLISLE PA 17013 I- Z W o Z o c. (/) W lI: lI: o (J 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) (1) 141,OOO.Oq OFFIG,l~~ USE ONLY t:""") c.:..:) 97,542.66 :0 Q..... (2) -J:J -: ) (3) -..., f'<J (4) _ (.1 (J", (5) 23,815.59 , " :,,,.) (6) .::;) (..0 (7) 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) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (totai Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) z o i= c:( ...J ::) t- c: c:( o w ~ 262,358.25 (8) 16,965.42 2,132.93 19,098.35 243,259.90 (11) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES (14) 243,259.90 z o i= ~ ::) D.. ::!: o o >< c:( t- 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 0.00 X _(15) 0.00 243,259.90 X .045 (16) 10,946.70 0.00 X .12 (17) 0.00 0.00 X .15 (18) 0.00 (19) 10,946.70 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collateral rate 19. Tax Due CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 20. 0 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < Decedent's Com lete Address: STREET ADDRESS 310 SHADY LANE CITY CARLISLE STATE PA ZIP 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 10,946.70 10.399.36 547.34 Total Credits (A + B + C) (2) 10,946.70 3. Interest/Penalty if applicable D. Interest E. Penalty T otallnterest/Penalty ( D + E ) (3) 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 (4) 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 to: REGISTER OF WILLS, AGENT 0.00 0.00 0.00 0.00 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... D 00 b. retain the right to designate who shall use the property transferred or its income; ........................................ D 00 c. retain a reversionary interest; or ...................................................................................................... D 00 d. receive the promise for life of either payments, benefits or care? ............................................................. D 00 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?.............................................................................................. D 00 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. D 00 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... D 00 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of pe~ury, I declare that I have examined this retum. includin~ 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. R FILING RETURN 'P1"f I{ Q~~J C~~. 1663 TRINDLE ROAD CARLISLE PA 17013 fO ADDRESS PA 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 exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or alter 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.8. 99116(a)(1.2)]. The tax I"kte 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 impos~d on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P .8. 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. . REV-1502 EX + (6-98) . ... SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER ANDERSON GEORGE E. 21 06 0690 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real Droperty which is iointlv-owned with right of survivorshiD must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION 310 SHADY LANE, MIDDLESEX TOWNSHIP, CARLISLE, PA APPRAISAL ATTACHED VALUE AT DATE OF DEATH 141,000.00 TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 141,000.00 . REV-1503 EX + (6-98) . " SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ANDERSON GEORGE E. FILE NUMBER 21 06 0690 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION Edwards Jones -Investment Account #377-03605-1-3 VALUE AT DATE OF DEATH 97,542.66 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 97.542.66 . REV-150B EX + (6-9B) 'w COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ANDERSON ITEM NUMBER 1. 2. 3. 4. 5. 6. 7. 8. FILE NUMBER GEORGE E. 21 06 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0690 DESCRIPTION Personal Property - Appraisal Attached VALUE AT DATE OF DEATH 1,333.00 M& T Bank - Checking Account #400645 6,309.21 Members 1 st Federal Credit Union - Savings Account #51608-00 3,140.07 Members 1 st Federal Credit Union - Life Savings Account #51608-11 4,002.30 Members 1 st Federal Credit Union - Certificate of Deposit #41608-40 3,507.13 Members 1 st Federal Credit Union - Certificate of Deposit #51608-41 1,002.04 Members 1st Federal Credit Union -.Certificate of Deposit #41608-42 3,516.99 Members 1 st Federal Credit Union - Certificate of Deposit #51608-43 1,004.85 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 23,815.59 REV.,,:, EX. ". COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF ANDERSON ITEM NUMBER A. 1. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. FILE NUMBER GEORGE E. 21 06 Debts of decedent must be reported on Schedule I. DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative (s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees Irwin & McKnight Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Naomi E. Anderson Street Address 310 Shady Lane City Carlisle State P A Relationship of Claimant to Decedent Daug hter Zip 17013 Probate Fees Register of Wills Accountants Fees Tax Return Prepare~s Fees Patricia A. Rosendale, CPA Register of Wills, Filing Fee Notary Fees Roy D. Gottshall, Appraisal on Personal Property Diversified Appraisals, Appraisal on Real Estate Cumberland Law Journal, Estate Notice The Sentinel - Estate Notice Martha Crumlich, Reimbursement of Expenses TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0690 AMOUNT 11,600.00 3,500.00 352.00 350.00 30.00 30.00 60.00 300.00 75.00 144.29 524.13 16.965.42 REV-1512 EX + (6098) '* SCHEDULE. DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF ANDERSON FILE NUMBER GEORGE E. 21 06 0690 Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Comcast Cable - Utility 151.65 2. PP&L - Electric 293.96 3. Embarq - Telephone 163.55 4. Penny G. Davis. Tax Collector - Taxes 1,318.08 5. Aero Energy - Fuel Oil 100.69 6. Keller Siding & Windows - Service - Wor~ Completed July 19,2006 105.00 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2 132.93 ":'""." "w SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER 1. 1. 2. 3. 4. 5. 6. 7. J'" E FILE NUMBER 21 06 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) ()f;Qn AMOUNT OR SHARE OFEST A TE Real Estate 1/9th Remainder Lineal 1/9th Remainder Lineal 1/9th Remainder Lineal 1/9th Remainder Lineal 1/9th Remainder Lineal 1/9th Remainder 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE L:iI:-UHL:i1:- NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Naomi Esther Anderson 310 Shady Lane Carlisle, PA 17013 Kenneth E. Anderson PO Box 371 New Kingston, PA 17072-0371 Wayne E. Anderson PO Box 405 Milesburg, PA 16853 Martha E. Crumlich 6319 Brandy Lane Mechanicsburg, PA 17050-2812 Kermit E. Anderson 1663 Trindle Road Carlisle, PA 17013 Louise E. Gossage 312 Shady Lane Carlisle, PA 17013 Nancy E. Kline 1 Madder Drive Mechanicsburg, PA 17050 Lineal Lineal Continuation of REV-1500 Inheritance Tax Return Resident Decedent ANDEI!lSON Decedent's Name GEORGE E. Page 1 21 06 0690 File Number Schedule J - Beneficiaries - 1 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS (include outright spousal distributions) 8. Abigail E. Freeburn Lineal 304 N. 21 st Street 1/9th Remainder Camp Hill, PA 17011 9. Georg-Etta Anderson Lineal 3943 Carlisle Road 1/9th Remainder Gardners, PA 17324 10. Donna C. Duke Lineal 212 Beisner Avenue 1/9th Remainder Pittsburgh, PA 15227 LAST WILL AND TESTAMENT I, GEORGE E. ANDERSON, of Middlesex Township, Cumberland County, Pennsylvania, declare this instrument to be my Last Will and Testament, hereby expressly revoking all Wills and Codicils heretofore made by me. ONE: I direct my Executrix to. pay all of my debts, funeral and administrative expenses as soon as may be done conveniently after my decease. TWO: I give, devise and bequeath all of my estate of every nature and wherever situate to my wife, HELEN E. ANDERSON, providing she survives me by thirty (30) days or more. THREE: If at my death, my spouse has predeceased me, or failed to survive me by thirty (30) days or more, I specifically give, devise, and bequeath all of my real estate situate at 310 Shady Lane, Middlesex Township, Carlisle, Cumberland County, Pennsylvania, to my daughter, NAOMI ESTHER ANDERSON. If she fails to survive me, then this specific bequest will become part of the residuary estate of this my Last Will and Testament. FOUR: If at my death, my spouse has predeceased me or failed to survive me by thirty (30) days or more, I give, devise and bequeath all the rest, residue and remainder of my estate of every nature and wherever situate to my following children, KENNETH E. ANDERSON, WAYNE E. ANDERSON, THEL.MA E. <;ONRAD, MARTHA E. CRUMLICH, KERl\HT de~lli~O- E. ANDERSON, LOUISE E. GOSSAGE, NANCY E. KLINE, GEORG-ETT A ANDERSON and ABIGAIL E. FREEBUR.J.~, in equal shares per stirpes. If one of my above named children have predeceased me the share of said predeceased child will be equally divided by the issue of said deceased child. If one of my children has predeceased me without living issue said share will be equally divided by my children named above who survive me. FIVE: I nominate and appoint HELEN E. ANDERSON to be the executrix of this my Last Will and Testament; she is to serve as such without bond. Should she die leaving any of my estate unadministered, I nominate and appoint KERMIT E. ANDERSON and NAOMI E. ANDERSON, as substitute executors, also to serve as such without bond, with the same powers as are given herein to my executrix. SIX: My Executrix may, at her discretion, compromise claims, borrow money, retain property for such length of time as she may deem proper; lease and sell property for such prices, on such terms, at public or private sales, and she may deem proper; and invest estate property and income without restriction to legal investments. SEVEN: No Executrix or Executor acting hereunder shall be required to post bond or 2 enter security in this or any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal this 17TH day of August, 1999. A '~.( c ~ (SEAL) - GE GE E. ANDERSON . Signed, sealed, published and declared by GEORGE E. ANDERSON, the above named Testator, as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other have subscribed our names as witnesses hereto. e6rlY ~:J Cd.3~ 21? .'-f1ruf I i i I I I i I I I I ! I . I i I 3 ACKNO'VLEDGlVIENT AND AFFIDAVIT WE, GEORGE E. ANDERSON, CHERYL L. CLELAND and MARTHA L. NOEL, the testator and witnesses respectively, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the testator signed and executed the instrument as his Last Will, and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose herein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the Will as a witness and that to the best of their knowledge the testator was, at that time, eighteen years of age or older, of sound mind and under no constraint or undue influence. Gi~~~/t;t~- fflAf/ :/ afIJud CHER~ L. CLELAND ~~X-LfIAH2 THA L. NOEL COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF CUMBERLAND Subscribed, sworn to and acknowledged before me by, GEORGE E. ANDERSON, the testator herein, and subscribed and sworn to before me by CHERYL L. CLELAND and MARTHA L. NOEL, witnesses, this 17TH day of August, 1999. Notarial Seal ..8etzl 1\. Morrison, Notary Public c~:!!sle .Boto. ~umberland County M\ '~vl11n>lsslor. Expires Dec. 15, 2000 Membs;. r'enr.sylvanl<l Association of Notaries ~ / _c/ '- c:<- ~/~~/~~ .~~/~~~.?(" .A~:~Y"-'-. . ---- ,-- "'/ ,. , - ) 1 , r- a..-,' ~42~ ,,/r-. ..' ~ c.-A'- ~ , '- " // / ). , . - . ~ . ~. . / - ~ --~ ~;~-<.~~..!... Lr~~-<-;.!"7~~r.) ~....:' ~L""~< ':=-6',-'.4.f I --P /' ~;~.' ial ~~~ .~,~~ .L-J . .-r:- /' ./ , /~.&.'..,. / .,~ ./ , -- ,:' " /> ". /...' . , ~~~_~..,::;,.. _'0 ..:..<.~t.--- ~ __ -.I.' . / ." //,"1 ..L/'~.., . / ~ ::::::'.0 . ,loo-<: '~~_ . / ./ ~~ ~ .'~ -~~ "r/-~"-'-<:'-'.~.- /r- /;-'_.-. .$ .-3 ~..~~~,e/3" '-~ yr ~~ ./?~~'~~~L. .-/ ~/ -.?' ,/ L ~~'N.-'"' ~~ ~~ ". /7.) .1..-1 /J .,~_.~~~- ."1 /.' , -----....:- .~~ ":;7- /Y~c!-'/ .~6../'Z--=-~~,-._:...!- ~~~~~7,. . F t7-;h?~/ ~": L do ie ./Jd;~/z. ~?"~' /~ b J f I 6z-C'v'-A.~.?:;// ~ d...;z,~ ~~~;a~.fr4~/~~~,6.:lb C?~ 7 ~. . ~r . ?d~ /-<. k I I 9~ I I ?/~ I /8- de. 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W~A . - /~ #-:;:/ b ~ _ /r'--' f;r/~~ ~---#~.L r-c-~..?- / p /1 / --~ V3"'-,,/;/ I' i' C hdV-y~/) _~, :!dc~u~ ~.~- d-c/ ~c!-d~/? -/~hC~ '-' ~c,l ~.cI~ /P~ ~~r ~ /.. ~ , ? ~ A.;~ ~.~ . I rk ~~a d..~ /~ I A514t I ~1 I I /-21q:: f' JJC _..~.;;...~~f,J4.. -~---,~ .... ~-~..' -' ... ....., ,/ --- .~~ JJ j ;-::~ '_ ; (. _ _..f. ',/ .--a::...; ~ H' . .. ~.2-..~_:2~:": ~- I ~...:! / --- - ,.-:- -" _-~JF /' ~~ - ~'..,,;,.? .~.~~ r;-. .~.~ - -'---. a-/ ~/.1 b ::;;:::::-~ I , I ,/cf , . L :-..- --- '-:;.. ----~ . ;:;;'~.I "--' .,r~ ~-:::-..,o:-""'d__/ /;{::~ f:~ t '.' /?li. ' ./~<./'~' '- // ,~r S ' _', _ -;' _ ~ ," "'- -- I ' ,.:' . ,,/ ._ . ~c- ~, . 5"""" ~/:"ij /' / _ -::~ .C7; c.<.' --,'. . _ ~ ~~~~L 7< " . -- -'. ~-.-:~ /-- /"'"'" , # ~~,'-~"O";j-/--',,//V7--~ Yf /333," i j ~\.-\.- sY-- . 0-0 x.-s1-- .,.1 . llus apPta!S~kl:~~. ~~V - ----'~~7~~ .- .\.~ . . <iF''''' " , ....../ 0.* r" ~~r~~ , ~ IIi{ Ii P 1 0.* - 568.00 + - 605.00 + - 160.00+ ~ 0.* .. I!M&fBank 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-\1B-12 Phone (888) 502-4349 Fax (302) 934-2955 August 7,2006 Law Offices Irwin & McKnight West Pomfret Professional Building 60 West Pomfret Street Carlisle, Pennsylvania 17013-3222 Re: Estate of' Georze E Anderson Social Securitv: 175-40-9470** our files, DC 168-24-4105 ** Date of Death: Julv 22, 2006 Dear Sir or Madam: Per your inquiry dated July 3 I, 2006, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: I. Type of Account Checking Account Account Number 400645 Ownership (Names of) Geroge E Anderson * Opening Date 09/01/67 Balance on Date of Death $6,309.21 Accrued Interest $ 0.00 Total $6,309.21 ** Per our telephone conversation, the account number listed above matches your records. The social security number on our files is different that the death certificate and your file. The date of birth, address all matches. * For further account information, safe deposit box or regarding ownership and any changes, closures and/or reimbursement of funds, please contact our High Street Carlisle Branch at One West High Street, Carlisle, Pennsylvania 17013, or # 717-240-4536. Sincerely, ~~/ ~l&(f;~UW~~ I)/\t\ i 9 L\JUG Nancy Clagett Records Management \ ", i'l... IGHT' . ,., 1st MEMBERS 1st FEDERAL CREDIT UNION REGULAR SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Accrued Interest from 1/1/06 to Date of Death Name of Joint Owner LIFE SAVINGS ACCOUNT: Account Number/Suffix Date Account Established Principal Balance at Date of Death Accrued Interest to Date of Death . Total Principal and Accrued Interest Accrued Interest from 1/1/06 to Date of Death Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Accrued Interest from 1/1/06 to Date of Death Name of Joint Owner CERTIFICATES OF DEPOSIT: Account Number/Suffix Date Certificate Established Principal Balance at Date of Death Accrued Interest to Date of Death Total Principal and Accrued Interest Accrued Interest from 1/1/06 to Date of Death Name of Joint Owner ~~~(!:uw~~ 51608 -00 ~tP 7 6 2006 11/07/1975 $3,138.26 $1.81 IRWIN & McKlNIG. HT $3, 140.07 ~.... $16.89 None 51608.11 02/01/2001 * $4,000.00 $2.30 $4,002.30 $18.86 None 51608 -40 07/14/1989 $3,500.00 $7.13 $3,507.13 $54.91 None 51608 -41 12/15/1989 $1,000.00 $2.04 $1,002.04 $14.75 None 51608 -42 08/24/1999 $3,509.84 $7.15 $3,516.99 $55.08 None 51608 -43 08/24/1999 $1,002.81 $2.04 $1,004.85 $15.38 None * Account established by transfer of funds from 51608-00 ~B. ~RS(ffi". E.. DERAL CREDIT UNION AJ;,~( --'It;f:l Denise A. olfe Insurance Services upervisor September 15, 2006 Estate of: GEORGE E. ANDERSON Date of Death: 07/22/2006 Social Security Number: 168-24-4105 5000 Louise Drive . Po. Box 40 . Mcchanicsburg, Pennsylvania 17055 . (717) 697-1161 . www.members1st.org .. 21 West High Street , Carlisle,PA 17013 717-258-4688 www.edwardjones.com Art Amundsen Investment Representative EdwanlJones August 1, 2006 Marcus A. McKnight. III Irwin & McKnight 60 W. Pomfret St. Carlisle. PA 17013-3216 ~~~@:uw~~ AUC ') 2'JOt (r) . 1"\.. '\,j,>:K~ Dear Mr. McKnight: Name of Deceased: SSN: Account Registration: Account Number: Date of Death: Date of Valuation: George E. Anderson 168-24-4105 George E. Anderson 377-03605-1-3 July 22,'2006 July 22, 2006 Re: Account Information: Account established 8/28/96; Single Account Ownership; No registration changes or other accounts closed within the last year This letter is being sent, per your request, to provide information for the following securities that belonged to Mr. Anderson. now deceased. As of July 22.2006. the securities held in this account were worth $97,542.66. The total accrued interest and accrued dividends were $624.99 ($40.81 represents accrued interest; the balance represents accrued dividend payments). The values were obtained from an outside historical pricing service and while we believe that they are reliable, we do not guarantee their accuracy. Please let us know if you need any other information or assistance. We can be reached at (717) 258-4688. Sincerely, ~1t1tQ~ Beth Nguyen Branch Office Administrator .. APPRAISAL REPORT 310 SHADY LANE CARL~LE, PENNSYLVANIA PREPARED FOR THE ESTATE OF GEORGE E. ANDERSON BY LARRY E. FOOTE DIVERSIFIED APPRAISAL SERVICES 35 EAST mGH STREET, SUITE 101 CARLISLE, PENNSYLVANIA 17013-3052 (717) 249-2758 .. SUMMARY OF IMPORTANT FACTS AND CONCLUSIONS LOCATION: 310 Shady Lane Carlisle, Pennsylvania TAX PARCEL NUMBER: 21-19-1633-016 IMPROVEMENTS: Two-story detached single-family dwelling. PROPERTY RIGHTS: Fee simple interest. OWNERSHIP mSTORY: Tht: subjt:ct property is owned by George E. Anderson. The property was purchased on May 31, 1966 for a reported consideration of $11,500 and ownership transferred on deed reference 21-Z-30 1. SC-oPE OF THE ASSIGNMENT: The scope of the assignment included an analysis of the subject's a~ea, an inspection of the subject property, an estimation of the property's highest and best use, consideration of all three approaches to value, and the application of those relevant to the valuation of the subject. OBJECTIVE: To estimate the market value of the subject property as unencumbered. EFFECTIVE DATE: July 22,2006. lllGHEST AND BEST USE: Continued use as a single-family residence. COST APPROACH: N.A. SALES APPROACH: $141,000 INCOME APPROACH: N.A. FINAL VALUE CONCLUSION: $141,000 2 ~ APPRAISAL CERTIFICATION I hereby certify that upon application for valuation by: THE ESTATE OF GEORGE E. ANDERSON the undersigned personally inspected the following described property: All that certain piece or parcel of land, with the improvements thereon erected, situate in Middlesex Township, Cumberland County, Pennsylvania, bounded and described as follows: Beginning at a stake on the west side of a dirt lane leading to L.R. 21066, at corner of property ofLetort Evangelical Church of Middlesex; thence by the west side of said lane, South 21 degrees, 44 minutes East 724.18 feet to a stake at the right-of-way line of Pennsylvania Railroad Company; thence by said right-of-way line South 78 degrees 47 minutes West 634.25 feet to a post; thence by land of Glenn Stambaugh North 23 degrees 58 minutes West 448.50 feet to a stake; thence by land of Letort Evangelical Church of Middlesex North 79 degrees 18 minutes East 289.00 feet to a stake; thence by same North 10 degrees 20 minutes West 270.20 feet to a post; thence by same North 78 degrees 40 minutes East 313.28 feet to a stake, the place of beginning. . To the best of my knowledge and belief the statements contained in this report are true and correct, and that neither the employment to make this appraisal nor the compensation is contingent upon the value reported, and that in my opinion the Market Value as of July 22, 2006 is: ONE HUNDRED FORTY-ONE THOUSAND DOLLARS $141,000 The property was appraised as a whole, subject to the contingent and limiting conditions outlined herein. c(~~ Certified General Appraiser GA-OOOOI4-L 3 -. INTENDED USE OF THE APPRAISAL The intended use of this appraisal is to estimate the Market Value of the subject property as of July 22, 2006. Market Value is defined as 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 oftitle from seller to buyer under conditions whereby: a. Buyer and seller are typically motivated. b. Both parties are well informed or well advised, and each acting in what he considers his own best interest. c. A reasonable time is allowed for exposure in the open market. d. Payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto. e. 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. Source: Office of the Comptroller of the Currency, 12 CFI S34.42(f). HIGHEST AND BEST USE Highest and Best Use is defined by the Appraisal Terminology and Handbook, published by the Appraisal Institute, as "the most profitable likely use to which a property can be put". The opinioh of such use may be based on the highesl and most profitable continuous use to which the property is adapted and needed, or likely to be in demand, in the reasonable near future. However, elements affecting value that depend upon events or a combination of occurrences which, while within the realm of possibility, are not fairly shown to be reasonably probable, should be excluded from consideration. Also, if the intended use is dependent on an uncertain act of another person, the intention cannot be considered. Based on the above definition and after seeing the site, neighborhood, and area, it is my opinion that the present use of the subject is its Highest and Best Use. 4 - SITE DATA ADDRESS: 310 Shady Lane TOWNSIDP: Middlesex COUNTY: Cumberland STATE: Pennsylvania LOT SIZE: 6.24 acres. SEWERS: On-site septic system. WATER: On-site well. ELECTRICITY: PP&L LANDSCAPING: Typical for the area, with a sodded lawn, trees and shrubs. DETRIMENTAL INFLUENCES None. Pride -of ownership is evident throughout the neighborhood. DESCRIPTION OF IMPROVEMENTS GENERAL DESCRIPTION: Two-story detached single-family dwelling containing approxi- mately 1,920 square feet of gross living area above grade. CONDITION: Exterior: Average Interior: Fair ROOMS: First Floor: Living room, dining room, kitchen, den, laundry room and a full bathroom. Second Floor: Four bedrooms and a full bathroom. Basement: Full basement. EXTERIOR: Foundation: Walls: Sash: Gutters: Roof: Stone Aluminum siding. Wood-framed, double-hung. Aluminum, painted. Gable, with shingles. 5 . INTERIOR, PRINCIPAL ROOMS: Flooring: Walls: Ceilings: Trim: KITCHEN: Cabinets: Counters: Walls: Flooring: Sink:: BATHROOM: Carpet Wood paneling and plaster. Plaster Wood, natural finish. Wood, natural finish. Formica Wood paneling a.'1d painted plaster. Vinyl Double-bowl, porcelain. Flooring: Vinyl Walls: Vinyl-clad paneling. Bathtub: Built-in, with shower. Lavatory: Wall-mounted. Water closet: Two-piece. Medicine cabinet: Built-in. CONSTRUCTION: Joists: Beams: Columns: Plumbing: HEATING: Wood Wood Wood Copper and plastic. Oil-fired forced hot air heating system and a coal-burning stove, which is located in the dining room. COOLING: None HOT WATER: Electric, 80-gallon. ELECTRIC: Circuit breaker system, 200-ampere. OTHER: Attached to the front and side of the dwelling are enclosed porches. Also located on the site is a one-story wooden storage building and a small wooden bam. GENERAL CONDITION: All improvements are considered to be in fair condition on the interior and average condition on the exterior, with mechanical systems appearing to be adequate and functioning properly. Several of the interior waIls and ceilings are cracked and have pealing paint. 6 THE APPRAISAL PROCESS Three approaches to value are generally included in an appraisal report. These techniques include the cost approach, sales comparison approach, and income approach to value. The cost approach to value is based on the assumption that the reproduction cost of a building plus land value, tends to set the upper limit to value. A key assumption is that a newly constructed building would have advantages over the existing building, therefore an evaluation focuses upon disadvantages or deficiencies (depreciation) of the existing building compared to a new facility, Due to the age of the subject improvements, the cost approach is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. The sales comparison approach to value assumes that under normal conditions, a given number of parties acting intelligently and voluntarily, tend to set a pattern from which value can be estimated. Application of this approach'relies on a comparison of the subject with a sufficient number of recent transactions of comparable properties in the market, based on a common unit, such as price per square foot ofbuildi~g area. The income approach concerns itself with present worth of the future potential benefits of a property. The initial estimate involves the net income, which a fully informed person is jUstified in assuming the property will produce during its remaining useful life. This estimated net income is then capitalized into a value estimate, based upon the level of risk as compared With that of a similar type and class. Since homes similar to the subject are not typically utilized as income-producing investment properties, the income approach to value is considered to be inappropriate and has, therefore, not been included in the development of this appraisal report. 7 .. SALES COMPARISON APPROACH In arriving at this conclusion of the value of the subject property, the appraiser made a survey of properties that have sold in the area of the subject property. Consideration was given and adjustments were made on each comparable sale as to time of sale, size, location, as well as all other factors that might affect value. A resume of some of the sales considered by the appraiser is as follows: SALE NO. 1: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO. 2: Location: Date of Sale: Sale Price: Size: Unit Price: SALE NO. 3: Location: Date of Sale: Sale Price: Size: Unit Price: 861 York Road, Carlisle. October 21,2005. $70,902 1,668 square feet. $42.51 per square foot. 1191 McClures Gap Road, Carlisle. July 12,2005. $137,694 1,294 square feet. $106.41 per square foot. 111 Ridge Drive, Carlisle. May 3,2006. $140,000 1,836 square feet. $76.25 per square foot. The appraiser, in addition to the sales listed, also considered several additional sales in arriving at his final opinion of value. On the Sales Comparison Analysis form that follows this f>a.ge ate dollar adJustments reflecting market reaction to those items of significant variation between the subject and comparable properties. If a significant item in the comparable property is superior to, or more favorable than, the subject property, a minus (-) adjustment is made, thus reducing the indicated value of the subject; if a significant item in the comparable is inferior to, or less favorable than, the subject property, a plus (+) adjustment is made, thus increasing the indicated value of the subject. After making all of the necessary adjustments, it is the appraiser's considered opinion that the indicated value ofthe subject property by the Sales Comparison Approach is $141,000. 8 . SALES COMPARISON ANALYSIS ITEM SUBJECT COMPARABLE #1 COMPARABLE #2 COMPARABLE #3 3 10 Shady Lane 861 York Road 1191 McClures Gap Road III Ridge Drive Address Carlisle Carlisle Carlisle Carlisle Proximity to Subject Sale Price Price / Sq. Ft GLA N.A. $42.51 $106.41 $76.25 . Data Source Inspection Courthouse records Cowthouse records Cowthouse records ADJUS1MENfS DESCRIPTION DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. DESCRIPTION $ Adjust. Sales or Financing Concessions None known None known None known Date of Sale / Time As of7-22-06 10-21-05 7-12-05 5-3-06 Location Fair to average Superior -3,500 Superior -6,900 Superior -7,000 Site / Viliw 6.24 lil-'ft:S. 3.22 li".It:S +9,100 4.78 lil'reS +4,400 3.30 lil'res +8,900 Design and Appeal Two-story detached. Similar Similar Similar Construction Aluminwn siding. Similar Vinyl siding -5,000 Wood +5,000 A$ 106 years 106 years 136 years 106 years Condition Fair to average. Similar Similar Similar Above Grade Tot. I Bed. I Bath Tot. I Bed. ! Bath Tot. I Bed. I Bath Tot. Bed. ! Bath Room Count 9 I 4 I 2 7 I 4 I I +6,000 7 I 3 I I +6,000 8 4 I 1 +4,000 Gross Living Area 1,920 square feet 1,668 square feet +7,600 1 ,294 square feet + 18,800 1,836 square feet Basement &Finished Rooms Below Grade Full basement Similar Similar Similar Functional Utility Average Similar Similar Similar Heatirul: / Coolinp; Oil-fired hot air. Oil-fired hot water. Similar Similar Garage / CaqJOrt None Two-car garage. -10,000 Two-car garage. -10,000 None Porches, Patios Two encl. porches, Three porches, two 3 encl. porches, patio, Porch, bam, com Pools, etc. stor. bldll, barn. storage bui1dinp;s. +5,000 4 storage buildinll;s. -4,000 crib, 3 stor. b1dll;s -10,000 Special Energy Typical for the Efficient Items rep;ion. Similar Similar Similar Fireplace( s) Coa1-burninp; stove. None +500 None +500 None +500 Other (e.g. kitchen equip., remodeling) Built-ins. Similar Similar Similar Net Adj. (total) +14,700 +3,800 +1,400 Indicated Value of Subject 85,602 141,494 141,400 FINAL INDICATED VALUE OF SUBJECT PROPERTY: $141,000 9 . CORRELATION Correlation may be defined as "the bringing together of parts in a proper relationship." The parts of this appraisal report are the following approaches to value your appraiser used: Value Indicated by Cost Approach Value Indicated by Sales Comparison Approach Value Indicated by Income Approach N.A. $141,000 N.A. These approaches are representative of the market value of the subject property. I have carefully reexamined each step in each method, and I believe the conclusions accurately reflect the attitude of typical purchasers of this type property in this neighborhood. It is my belief that this reexamination has confirmed the original conclusions. The Cost Approach will result in an excellent estimate if all elements are figured accurately, because no prudent person will pay more for a property than the cost to produce a substitute property with equal desirability and utility. Purchasers of the type of dwelling typical of the subject property are more concert.Ied with amenities than with hypothetical replacement of the property. Due to the age of the subject improvements, the Cost Approach is considered to be inappropriate and has not been included in this appraisal report. The Sales Comparison Approach was based on several recent sales of properties similar to that of the subject, all of which are located in the same general area. The adjusted sales . prices are most consistent under comparison. This approach is the most reliable because it reflects the reactions of typical buyers and sellers in the market. The Income Approach is most applicable to income producing properties or properties that are primarily utilized for income producing purposes. Purchasers of income producing properties are willing to pay no more for a particular property than the net operating income will support. Since the majority of properties similar to the subject are not utilized for income producing purposes, this approach to value has not been included in this appraisal report. Therefore, as a result of this appraisal and analysis, it is this appraiser's considered judgment and opinion that the Market Value of the subject property, as of, 2006, is: ONE HUNDRED FORTY-ONE THOUSAND DOLLARS $141,000 10 . . UNDERL YING ASSUMPTIONS AND LIMITING CONDmONS SUBJECT TO THIS APPRAISAL 1. I assume no responsibility for matters legal in nature, nor do I render any opinion as to the title, which is assumed to be marketable. The property is appraised as though under responsible ownership. 2. The legal description used herein is correct. 3. I have made no survey of the property, and the boundaries are taken from records believed to be reliable. . 4. I assume that there are no hidden or unapparent conditions of the property, subsoil or structures which would render it more or less valuable. I assume no responsibility for such conditions or for engineering which might be required to discover such factors. 5. The information, estimates, and opinions furnished to me and contained in this report were obtained from sources considered reliable and believed to be true and correct. However, no responsibility for accuracy can b~ assumed by me. . 6. This report is to be used in its entirety and only for the purpose for which it was rendered. 7. Neither all nor any part of the contents of this report (especially any conclusions as to value, the identity of the appraiser or the firm with which he is connected) shall be reproduced, published, or disseminated to the public through advertising media, public relations media, news media, sales media, or any other public means of communication, without the prior written consent and approval of the appraiser. 8. This appraisal was prepared for the exclusive use of the client identified in this appraisal report. The information and opinions contained in this appraisal set forth the appraiser's best judgment in light of the information available at the time of the preparation of this report. Any use of this appraisal by any other person or entity, or any reliance or decisions based on this appraisal are the sole responsibility and at the sole risk of the third party. The appraiser accepts no responsibility for damages suffered by any third party as a result of reliance on or decisions made or actions taken based on this report. 11 . . . CERTIFICATE OF APPRAISAL Your appraiser hereby certifies that: I. The statements of fact contained in this report are true and correct. 2. The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusi~ns. 3. I have no present of prospective interest in the property that is the subject of this report, and no personal interest with respect to the parties involved. 4. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment. 5. My engagement in this assignment was not contingent upon developing or reporting predetermined results. 6. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of this appraisal. 7. To the best of my knowledge and belief, the statements of fact contained in this appraisal report, upon which the analyses, opinions, and conclusions expressed herein are based, are true and correct. 8. This appraisal report sets forth all of the limiting conditions (imposed by the terms of my assignment or by the undersigned) affecting the analyses, opinions, and conclusions contained in this report. 9. This appraisal report has been made in conformity with the Uniform Standards of Professional Appraisal Practice adopted by the Appraisal Standards Board of the Appraisal Foundation, and is subject to the requirements of the Code of Professional Ethics and Standards of Professional Conduct of the National Association of Realtors Appraisal Section. 12 . 10. No one other than the undersigned prepared the analyses, conclusions, and opinions concerning real estate that are set forth in this appraisal report. ~~ Certified General Appraiser GA-000014-L 13 " . " PRIVACY NOTICE Pursuant to the Gramm-Leach-Billey Act of 1999, effective July 1,2001, appraisers, along with all providers of personal financial services are now required by federal law to inform their clients of the policies of the firm with regard to the privacy of client nonpublic personal information. As professionals, we understand that your privacy is very important to you and are pleased to provide you with this information. In the course of performing appraisals, we may collect what is known as "nonpublic personal information" about you. This information is used to facilitate the services that we provide to you and may include the information provided to us by you directly or received by us from others with your authorization. We do not disclose any nonpublic personal information obtained in the course of our engagement with our clients to nonaffiliated third parties, except as necessary or as required by law. By way of example, a necessary disclosure would be to our independent contractors, and in certain situations, to unrelated third party consultants who need to know that information to assist us in providing appraisal services to you. All of our independent contractors and any third party consultants we engage are informed that ~ny information they see as part of an appraisal assignment is to be maintained in strict confidence within the firm. A disclosure required by law would be a disclosure by us that is ordered by a court of competent jurisdiction with regard to a legal action to which you are a party. We will retain records relating to professional services that we have provided to you for a reasonable time so that we are better able to assist you with your needs. In order to protect your nonpublic personal information from unauthorized access by third parties, we maintain physical, electronic and procedural safeguards that comply with our professional standards to insure the security and integrity of your information. 14 . .. ~ LARRY E. FOOTE REAL ESTATE APPRAISER EXPERIENCE: 1979-Present: Chief Appraiser, Diversified Appraisal Services, Carlisle, Pa. Principal Broker, LaRue Development Company, Carlisle, Pa. 1976-1979: Associate Broker, Colonial Realty, Carlisle, Pa. 1972-1976: Realtor Associate, Jack Gaughen Realtor, Carlisle, Pa. Appraisal experience included undeveloped land, farms, building lots, single-family dwellings, mobile home parks, medical centers, nursing homes, motels, apartment buildings and complexes, office buildings, service stations, veterinary clinics, rehabilitation centers, retail buildings, day care centers, warehouses, and manufacturing facilities. EDUCATION: Bachelor of Business Administration, Pennsylvania State University, 1976. Associate Bachelor of Business Administration, Harrisburg Area Community College, 1974. Diploma, Carlisle Senior High School, 1965. Certificate, Pennsylvania Realtors Institute, GR! I, GR! II, GR! III. Certificate, Realtors National Marketing Institute, CI 101, CI 102, CI 103, CI 104, CI 105. Standards of Professional Practice, American Institute of Real Estate Appraisers. Real Estate Appraisal Principles, American Institute of Real Estate Appraisers. Residential Valuation, American Institute of Real Estate Appraisers. Appraisal Procedures, Appraisal Institute. Principles of Income Property Appraising, Appraisal Institute. Case Studies in Real Estate Valuation, Appraisal Institute. Report Writing and Valuation Analysis, Appraisal Institute. PROFESSIONAL LICENSES: General Appraiser #GA-0000I4-L, Commonwealth of Pennsylvania. Real Estate Broker #RB-029729-A, Commonwealth of Pennsylvania. PROFESSIONAL DESIGNATIONS: GR!: Graduate of the Pennsylvania Realtors Institute, awarded by the Pennsyl- vania Association of Realtors. CRS: Certified Residential Specialist, awarded by the Realtors National Market- ing Institute of the National Association of Realtors. CCIM: Certified Commercial Investment Member, awarded by the Realtors National Marketing Institute of the National Association of Realtors. PROFESSIONAL ORGANIZATION AFFILIA nONS: National Association of Realtors Appraisal Section. Greater Harrisburg Association of Realtors. Pennsylvania Association of Realtors. National Association of Realtors. Realtors National Marketing Institute. 15 . .' . PAST CLIENTS: Borough of Carlisle Keystone Financial Mortgage Cornerstone Federal Credit Union Pennsylvania State Bank Commerce Bank Cumberland-Perry Association for Retarded Citizens Carlisle Suburban Authority Members 1st Federal Credit Union Pennsylvania National Bank Evans Financial Corporation Greenawalt & Company, CPA Smith's Transfer Corporation Carlisle Department of Parks and Recreation Executive Relocation Services Carlisle Area School District Messiah Homes, Incorporated ERA Eastern Regional Services Pennsylvania Turnpike Commission Chase Home Mortgage Corporation Defense Activities Federal Credit Union Pennsylvania State Employees Credit Union PNC Mortgage Corporation F&M Trust Company National City Mortgage Corporation Washington Mutual Home Loans, Inc. Prudential Relocation Services Lender's Choice Market Intelligence, Incorporated United Telephone Employees Federal Credit Union Cumberland County Commissioners Allstate Enterprises Mortgage Corporation Dickinson College PPG Industries, Incorporated Gettysburg College Redevelopment Authority of Cumberland County Record Data Appraisal Services, Incorporated First United Federal Savings Association Fulton Bank United States Marshall Service GMAC Mortgage Corporation Orrstown Bank Letterkenny Federal Credit Union BancPlus Mortgage Corporation Coldwell Banker Relocation Services, Incorporated Central Pennsylvania Savings Bank Mellon Bank Provident Home Mortgage Corporation Drovers Bank 16 American Home Bank Trans Union M&T Mortgage Corporation Cody Financial Mortgage Services Waypoint Bank Northwest Savings Bank Blue Ball National Bank Adams County National Bank Coun~deHomeLoans Aarrow Mortgage Various law ftrms and individuals . . .. . PHOTOGRAPHS OF THE SUBJECT IMPROVEMENTS 17 . I . . 4 , COMPARABLE SALE NO. 1 COMPARABLE SALE NO.2 COMPARABLE SALE NO. 3 18