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HomeMy WebLinkAbout12-11-06 (2) REV-1500 EX (6-00) OFFICII'L USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 20QE.. --.Jl29L __ YEAR NUMBER COUNTY CODE I- Z W o w (.) w C DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Richards, Wayne E. DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) 03/14/200(, 02/22/1945 (IF APPLICABLE) SURVIVING SPOUSES NAME (LAST, FIRST, AND MIDDLE INITIAL) REGISTER OF WILLS SOCIAL SECURITY NUMBER SOCIAL SECURITY NUMBER 210-34-7301 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE W I- lil:~(I,) uD::lil: wo..u J:~ uo..al ~ 001 04 006 09. Decedent Died Testate (Attach copy 01 Will) Litigation Proceeds Received Original Return Limited Estate o 2. Supplemental Return 0 3. Remainder Return (date of death prior \012-13-82) o 4a. Future Interest Compromise (dale of death after 12-12-82) D 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Attach copy of Trust) _ 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dale of dealh belween 12-31-91 acd 1-1-95) D 11. Election to tax under Sec. 9113(A)(Allach Sch 0) I- Z W C Z o a.. VI w 0:: 0:: o U THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS Elyse E. Rogers, Esquire FIRM NAME (If Applicable) Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 415 Fallowfield Road, Camp Hill, PA 17011 Suite 301 C) f'.;> C-,.::} C.:> c..--. 717-612-5801 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) Z 6. Jointly Owned Property (Schedule F) (6) 0 o Separate Billing Requested ~ ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) :J (Schedule G or L) I- tl: 8. Total Gross Assets (total Lines 1-7) <( (.) W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 0::: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) 70,000.00 19,390.78 l7 ""'1 i Qf.f~ USE Cl!'iIt . '---""1 - ~ j~Tl ::;)'"! " -J))~ 0.00 0.00 --0 ---;'..... N 100,399.82 0.00 w U1 0.00 (8) 29,422.59 3,344.34 189,790.60 (11) 32,766.93 157,023.67 0.00 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 (Scheduie J) (12) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) 157,023.67 (14) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax Z rate, or transfers under Sec. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate I- :J ~ 17. Amount of Line 14 taxable at sibling rate o U 18. Amount of Line 14 taxable at collateral rate >< ~ 19. Tax Due 0.00 0.00 x .00 _ (15) 0.00 131,023.67 x .04~ (16) 0.00 15,722.84 3,900.00 19,622.84 x .12 (17) 26,000.00 x .15 (18) (19) 20. o CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 Decedent's Complete Address: SlREET ADDRESS 506 Allenview Road CITY I STATE I ZIP Mechanicsburg PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1 ) 19,622.84 0.00 15,000.00 789.45 Total Credits (A + B + C) (2) 15,789.45 3. Interest/Penalty if applicable D. Interest E. Penalty 0.00 0.00 Total Interest/Penalty (D + E) (3) 0.00 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) 3,833.39 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Pa able to: REGISTER OF WILLS, AGENT (5B) 3,833.39 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred:. . . . . . . . . . . . . . . D b. retain the right to designate who shall use the property transferred or its income; . D c. retain a reversionary interest; or . . . . . . . . . . . . . . . . . . . . . . . . D d. receive the promise for life of either payments, benefits or care? . . . . . . . . . D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . .. D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? D 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Yes No [Xl [Xl [Xl [Xl [Z] [Z] Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPON. SIBLE FO. R FILlNGR~lURN ~ 'J.-~ L-) ~'- ADDRESS 316 L P ~ ane Camp Hill, PA 17011 SIGNATURE OF P. RER OTHER K t~J2v,-J-0 DATE De L .::; 2ooCo ADDRESS DATE ~ ( cCa 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. S 9916 (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. S 9116 (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 retum are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 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. S 9116(1.2) [72 P.S. S 9116(a)(1 )]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% (72 P.S. 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. 2W 4646 1.000 EXlllBl'T A REV-1502EX' (1-97) COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE Richards, Wayne E. FILE NUMBER 21.-2006-0293 ESTATE OF All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER 1. 1./2 tenants in coItlIllon interest in 506 Allenview Drive, Mechanicsburg, PA 50% survivorship interest in this property has been disclaimed. Total appraised value $1.40,000 VALUE AT DATE OF DEATH 70,000.00 2W4695 2.000 TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $ 70,000.00 Mark E. Hilbert & Associates 06-018 File No. 06-018 I APPRAISAL OF Summery Appraisal LOCATED AT: 506 Allenview Drive Mechanicsburg, PA 17055 FOR: Elyse E. Rogers Esq. 415 Fallowfield Road. Suite 301 Camp Hill, PA. 17011 BORROWER: Myrtle Richards ASOF: December 16, 2005 BY: I L Mark E. Hilbert MARK E. HILBERT & ASSOCIATES 3607 Rosemount Avenue, PA 17011, Phone 717-901-8224, Fax 717-901-4779 Uniform Residential Appraisal Report 06-018 File No. 06-018 The purpose of this summary appraisal report is to provide the lenderfclient with an accurate, and adequately supported, opinion of the market value of the subject property ProDertv Address 506 Allenview Drive Citv Mechanicsbura State P A ZiD Code 17055 Borrower Mvrtle Richards Owner of Public Record Estste CDuntv Cumberland Lenal DescrlntiDn Attached .- Assessor's Parcel # 405 Tax Year 05-06 RE. Taxes $ 1,158.00 Neiohborhood Name Allenview Mao Reference 42-28-2423 Census Tract 116.8 OccuDant Ix 1 Owner h enant I I Vacant Snecial Assessments $ I IpUD HOA$ T 1 neel'ear 11;'r m~-;;U; .. PrODertv Riohts Anoralsed xl Fee Simole I ILeasehold I lather Idescribe\ Assi nment Tvoe 11 Purchase Transaction I I Refinance Transaction Other rdescribe\ Estate --- LenderlClient Elvse E. Roaers Esa. Address 415 Fallowfield Road, Camo Hill, PA. 17011 -..--- ----~- Is the sub"ect nronertv currently offered for sale or has it been offered for sale in the twelve months orior to the effective date of thIs aooraisal? I IYes IxlNo -~..- Report data source(s) used, offering price(s). and daters) N/A -~ I U did Udid 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 $ Estate Date of Contract Is the property seller the owner of p~blic record? Yes r l No Data sourc~_.__ ..~ 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? ---0 Yes No ---- . If Yes, report the total dollar amount and describe the items to be paid. $N/A N/A --. -.-- -- Note: Race and the racial composition of the neiahborhood are not aDoraisal factors. ..<>. " ,< /; PreS:entLand Use '10 Location Urban X Suburban Rural Prooertv Values X Increasino Stable 1 Declinino PRICE AGE One.Unit _ 1Q~ . Built.Uo Over 75% X 25.75% Under 25% DemandlSuoolv Shortaae X In Balance lover Suoolv $1000\ Ivrs\ 2.4 Unit % . Growth Raoid X Stable Slow Marketina Time Under 3 mths X 3.6 mths lOVer 6 mths 100 Low 15 Multi-Familv % . The Development of Allenwood. Neighborhood Boundaries 150 Hiah 25 Commercial % . 135 Pred. 20 Other .~ .. Neighborhood Description Subject property is located along Allenview in the development of Allenview, In Upper Allen Township, Cumberland County, Pennsvlvania. Market Conditions (including support for the above conclusions) With the improvin(J markets the seller are not required to offer sales or financing concessions.Financina is readlv available from a varietv of sorces. Dimensions 24 X 48 Nea 0.026 Acres. Shape Rectan(Jular View Residential SoeGific Zonino Classification Residential Zonino Descriolion Sinale Familv .-- Zonina Com iiance r X Leoal I I Leaal Nonconformino (Grandfathered Use\ 1'1 No Zonlna I IlIieoal (describe\ Is the highest and best use of the subject property as improved (or as proposed per plans and specifications) the present use? [Xl Yes TINa If No, describe. ~~----- .~--~._~ Utilities Public Other (describe) Public Other (describe) Off-site Improvements-Type Public Private ElectriGitv rxl I I 200 AMP Water fxi B Street Macadam ftt---fi Gas I I I I None Sanitarv Sewer Alley Macadam .~ FEMA Snecial Flood Hazard Nea I IYes fxlNo FEMA Flood Zone " C " FEMA MaD # 421016 FEMAMap Date 09-30-77 Me the utilities and off.site imorovements typical for the market area? IXlves 11No if No, describe. - .- Me there any adverse site conditions or external factors (easements, encroachments. environmental conditions, land uses. etc.)? UYes lKJNo If Yes. describe. N/A -_._-~ ... . ., V....\.....j.\...... .............. OOERIClR.br:~IClNj.jj..jli\a~~IStc6nd'rtfoh ItiTERIOR materiatslcondition Units I Xl One I lOne with Accessory Unit l Concrete Slab I lerawl Snace Foundation Wails Block I Averaae Floors ~-C/T -Good X I Full Basement r l Partial Basement Brick IAveraae --~- # of Stories Two Exterior Walls Wails Drvwalll Good TVDe r 1 Del fx 1 Atl [l S-DeUEnd Unit Basement Piea 680 sa. ft. Roof Surface Comoosition Trim/Finish Wood I Avq xl Exlstinn r 1 Pronosed I I Under Consl Basement Finish Unfinished % Gutters & Downsoouts Aluminum/Averaa Bath Floor CeramicTilel1 Av Desian (Stvle) T ownhse X I Outside EntrvlExit r 1 Sumn Pumn Window Tyoe ObI. Hunal Averaa Bath Wainscot Fiberalass I Ava Year Built 1986 Evidence of I I Infestation Storm Sashlinsulaled Yes Car Storaae j INane Effective Ane IYrs\ 6-8 I Damnness r 1 Settlement Screens Yes xl Driveway #ofCars 1 Atiic None Heatina I IFWA II I HWBSlflRadiant Amenities WoodStove(s) # Drivewav Surface Macadam I DrOD Stair Stairs lather I Fuel X I Fireolace( ~ # 1 Fence xl Garaae #.. of Cars 1 1 Floor X Scuttle Coolino I I Central Air Conditioninn '1 Patio/Deck Porch l Caroort # of Cars 1 Finished Heated I Individual II lather 1 Pool X Other Sun Rm. lAtt. r 1 Del TxTB~;i;:ir; Annliances I xl Refri erator I X I RanoelOven X I Dishwasher r xl Disnnsal r xl Microwave I X I WasherlDryer I I Other I describe \ Finished area above arade contains: 6 Rooms 3 Bedrooms 2.5 Bath(s) 1,360 Sauare Feet of Gross Living Nea Above Grade Additional features (special energy efficient items, etc.). Heated Sun Room. . .-- Describe the condition of the property (including needed repairs, deterioration, renovations, remodeling, etc.). No major repairs noted. No evidence ogfunctional or external obsolescence, Subject prooertv is in aood condition. UYes lKJNo --. /ve there any physical deficiencies or adverse conditions that affect the livability, soundness, or structural integrity of the property? If Yes. describe. ~._-- ._.._-~ Does the property generaily conform to the neighborhood (functional utility. style, condition, use, construction, etc.)? lxJ Yes UNo if No. describe. Freddie Mac Form 70 March 2005 Produc&d uSing ACI sol'tware, B00_234_8127 WoNW actweb com Page 1 016 FannreMaeForm 1C1C14March2005 1004_05C33CU5 There are There are FEATURE comnarable orooerties currently offered for sale in the subiect neinhborhood ran ina in mice from $ comoarable sales in the sub'ect nei hborhood within the oast twelve months ran inQ in sale orice tram $ Uniform Residential Appraisal Report SUBJECT COMPARABLE SALE NO.1 506 Allenview Drive 758 Allenview Drive Mechanicsbura.PA Mechanicsbura,PA " .....;:;/;.."3:.:',;; ; ;;'. 2 Blocks $ Estate;'..;......1 $ 139,400 $ 0.00 s . ft. $ 102.50 so. ft.I;;'; i.....,... C.P.M.L./Tax Renort Aaent DESCRIPTION DaM 51 Conventional 07-28-05 Suburban Fee Simnle 0.026 Acres. Residential Townhse IGood Brick I Alumin 22 Years +1- Good Total IBdrmsl Baths 6 I 3 I 2.5 1,360 so ft. Address Proximilv to Subiect Sale Price Sale Price/Gross Liv. kea Data Scurc'" s' Verification Source( s) VALUE ADJUSTMENTS Sale or Financing Concessions Dale of SalelTime Location leaseholdlFee Simnle Site View Desinn ISlvle\ Qualilv 01 Construction Actual Ane Condition Above Grade Room Count Gross Livinn hea Basement & Finished Rooms Below Grade Functional Utililv Heatinn/Coolinn . Enernv Efficient Items Garaae/Caroort Porch/Patio/Deck . FireDlace Sun Room DESCRIPTION Suburban Fee Simple 0.026 Acres. Residential TDwnhse IGood Brick 20+1- Years Good T olal I Bdrms.l Baths 6 I 3 I 2.5 1,360 sa. ft. +(-) $ Adjustment CDMPARABlE SALE NO.2 906 Allenview Droive Mechanicsbura,PA 5 Blocks ;:x'l$ $ 86.76 sa ft.!;: C.P.M.L./Tax Report Aaent DESCRIPTION Dam 37 Sales Aareemen 07-21-05 Suburban Fee Simple 0.026 Acres. Residential Townhse IGood Brick 26 Years +1- Averaae Total ISdrmsl Baths 6 I 3 I 2.5 1,360 sa. ft. Full Full Full Unfinished Familv Rm -2,000 Unfinished Averaae Averaae Averaae Hot Air-ClAir Hot Air-ClAir Hot Air-ClAir Averaae Averaae Averaae 1 Car Garaae Off SI. Parkina +2,500 Off SI. Parkina None Patio -1,000 None 1 F/P FireDlace Fireplace Sun Room None +12,000 Screened Porch . Net AdiustmentlTotal) ~ Ixl+ I I. 1$ 11500 Ixl+ I j. 1$ Adjusted Sale Price Net Adj. 8.2% I Net Adj. 14.4% I olComnarables GrossAdi. 12.6%1$ 150900 GrossAd'. 14.4%1$ I lxJ did Udid not research the sale or transfer history of the subject property and comparable sales. If not. explain Summary of Sales Comparison Approach. Sales comparison is a good indicator of fair market value. Indicated Value bv Sales Comoarisan Aooroach $ 140 000 Indicated Value by: Sales ComDarison ADDroach $ 140,000 Cost ADproach (if developed) $ 0 Mark E. Hilbert and Assoc. 06-018 File No. 06-018 to $ to $ 1111 000 . . COMPARABLE SALE NO.3 918 Allenbview Drive Mechanicsburo,PA 5 Blocks T$ $ 99.26 sa ftl C.P.M.L.ITax ReDort Aaent DESCRIPTION DaM 137 Sales Aareement 10-13-05 Suburban Fee SimDle 0.026 Acres. Residential Townhse IGood Brick 26 Years +1- Good Total ISdrms.\ Baths 61 3 T 2.5 1,360 sq. ft. f------- 135,000 +(-) $ Adjustment +(-) $ Adjustment , ---- --- +4,500 Full Unfinished -- Averaae Hot Air-ClAir Averaae +2,500 Off SI. Par~__ ____...:!1.,.~QQ None FireDlace +10,000 Screened Porch +10,000 17,000 rX + r l- 1$ 12,500 Net Adj 930/: I 135 000 Gross Adi. 9.3% $ 147500 Mv research - [ l did I X did not reveal anv orior sales or transfers of the sub'ect nronerlv for the three vears prior to the effective date of this appraisal Data sourc"'s' Mv research r X ldid [ did not reveal any orior sales or transfers of the comnarable sales for the vear prior to the date of sale of the comoarable sale. Data soure"'s' Tax Renort Renort the results of the research and analvsis of the prior sale or transfer historv of the subiect nronertv and com arable sales (report additional orior sales on oaoe 3), ITEM SUBJECT COMPARABLE SALE NO.1 COMPARABLE SALE NO.2 COMPARABLE SALE NO.3 Date of Prior Salelfransfer 12-22-2004 10-18-2003 11-1-1982 11-07-1980 Price of Prior Salelfransfer $1.00 116,500 59,000 53,200 Data Sourcels) Tax ReDort Tax ReDort Tax ReDort Tax Renort Effective Date 01 Data Source(s) 02-14-06 02-14-06 02-14-06 02-14-06 Analysis of prior sale or transfer history of the subject property and comparable sales Comp # 2 was sold on a sales aareement (Normalv less than F.M.M.) -- Income Approach (if developed) $ This appraisal is made (RJ"as is," Usubject to completion per plans and specifications on the basis of a hypothetical condition that the improvements have 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 0 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 $ 140,000 as of December 16 2005 ,which Is the date of InsDectlon and the effective date of this anDralsal. Freddie Mac Form 70 March 2005 Produced using ACI .oftware, BOO.2J4,B727 W\IM,ac:iwebcom Fann;e Mae Form 1004 March 200~ Page2of6 .- ---~ -----.--- , . - . ._--~.- . -.,------ . - --------~~ -- -----.- -~ ,~~ ...y ..';:y/,yc. '.C.,' ........ .... .......... . Provide adeauate information for the lender/client to reDlicate the below cost finures and calculations. Support for the opinion of site value (summary of comparable land sales or other methods for estimating site value) ESTIMATED Il REPRODUCTION OR I l REPLACEMENT COST NEW OPINION OF SITE VALUE. . .......... = $ . Source of cost data Owellino 1,360 So. Ft. (al $ ...... - $ 0 Qualitv ratinn from cost service Effective date of cost data Bsm!: 680 SoH. So. Ft. (al $ .. = $ 0 Comments on Cost Aooroach (aross livina area calculations, deoreciation, etc,) Garaoe/Caroort So. Ft. /1i) $ .... = $ . Total Estimate of Cost-New ... - $ 0 Less Phvsical I Functional I External De reciation I I = $ ( 0 Deoreciated Cost of lmorovements . .... = $ 0 "As-is" Value of Site Improvements. = $ Estimated Remaininn Economic Life (HUD and VA onlv) -6 Years INDICATED VALUE BY COST APPROACH. - $ 0 ..;.;....,...... yy ;. . Estimated Monthlv Market Rent $ X Gross Rent Multiolier =$ Indicated Value bv Income AODroach Summary of Income Approach (including support for market rent and GRM) --.--. :c;;.. ;-';,1'2..' ;' ',..........".. "'. ..;...,.................,..... Is the develonerlbuilder in control of the Homeowners' Association (HOA)? r lYes fxlNo Unit lype(s) I I Detached I I Attached Provide the followinn information for PUDs ONLY if the develonerlbuilder is in control of the HOA and the sub'ect property is an attached dwellina unit. LeDal name of Dro'ect Allenview Total number of nhases 6 Total number of units 68 Total number of units sold 68 . Total number of units rented 10 Total number of units for sale None Data sourcels\ Owner Was the proiect created bv the conversion of an existino buildina(s) into a PUD? II Ye;TX No -- If Yes, date of conversion, . Does the ora.ect contain anv multl~dwemnCl units? r IYes ixlNo Data sourcols\ Owner Are the units, common elements, and recreation facilities complete? [xJYes UNo if No. describe the status of completion. . UYes [xJNo ---. he the common elements leased to or by the Homeowners' Association? If Yes, describe the rental terms and options, Pool,Park,Tennis Court, Basketball, And Green Area - Describe common elements and recreational facilities. FreddieMacF~m70M<lrch2005 ProducedusingACI.onware, BOCL2348727 aciw~b.com Fannie Mae Form 1004 March 20Q: Uniform Residential Appraisal Report 06-018 File No. 06-018 Page3016 Uniform Residential Appraisal Report 06-018 File No. 06-018 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. The appraiser may expand the scope of work to include any additional research or analysis necessary based on the complexity of this appraisal assignment. Modifications or deletions to the certifications are also not permitted. However, additional certifications that do not constitute material alterations to this appraisal report, such as those required by law or those related to the appraiser's continuing education or membership in an appraisal organization, are permitted. SCOPE OF WORK: The scope of work for this appraisal is defined by the complexity of this appraisai 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 software, 800.234.8727 www.aciweb.com Page4of6 Uniform Residential Appraisal Report 06-018 File No 06-018 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 tile 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 tile 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 otl'~'r 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 MacFocm 70 March 2005 Produced using ACl software, 800.234.8727 www.aciweb.com Page5of6 FannjeMaeForm~ Uniform Residential Appraisal Report 06-018 File No. 06-018 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 tile provisions of Title 18, United States Code, Section 1001, et seq., or similar state laws. SUPERVISORY APPRAISER'S CERTIFICATION: The Supervisory Appraiser certifies and agrees that: 1. I directly supervised the appraiser for this appraisal assignment, have read the appraisal report, and agree with the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 2. I accept full responsibility for the contents of this appraisal report including, but not limited to, the appraiser's analysis, opinions, statements, conclusions, and the appraiser's certification. 3. The appraiser identified in this appraisal report is either a sub-contractor or an employee of the supervisory appraiser (or the appraisal firm), is qualified to perform this appraisal, and is acceptable to perform this appraisal under the applicable state law. 4. This appraisal report complies with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal Foundation and that were in place at the time this appraisal report was prepared. 5. If this appraisal report was transmitted as an "electronic record" containing my "electronic signature," as those terms are defined in applicable federal and/or state laws (excluding audio and video recordings), or a facsimile transmission of this appraisal report containing a copy or representation of my signature, the appraisal report shall be as effective, enforceable and valid as if a paper version of this appraisal report were delivered containing my original hand written signature. APPRAISER Signature ~~C#:~~ Name Mark E. Hilbert / Company Name Mark E. Hilbert And Associates Company Address 3607 Rosemont Avenue, Suite 405 Camp Hill, PA 17011 Telephone Number 717-901-8224 Email Addressmhilbert@pa.net Date of Signature and Report February 25, 2006 Effective Date of Appraisal December 16, 2005 State Certification # RL-000388-L or State License # RB029755A 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 506 Allenview Drive MechanicsburQ, PA 17055 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 ex1erior of subject property Date of Inspection APPRAISED VALUE OF SUBJECT PROPERTY $ 140,0~ LENDER/CLlENT Name Company Name Elyse E. ROQers Esq. Company Address <115 Fallowfield Road Camp Hill, PA. 17011 Emaii Address COMPARABLE SALES ODid not inspect exterior of comparable sales from street Ll Did inspect ex1erior of comparable sales from street Date of Inspection Fteddle Mac Form 70 March 2005 Produced USing ACI software, 800.234.8727 'N'MYaclweb,com Page 60f6 Mark E. Hilbert and Assoc. FiJl1nre M;Je FOH-:1 1004 March 2005 1(104_05013011r, ADDENDUM Borrower: Myrtle Richards Property Address: 506 Allenview Drive City: Mechanicsburg lender: Elyse E. Rogers Esq. State: PA File No.: 06-018 --~-_._--~------_._._- Case No.: 06-018 Zip: 17055 Comments on Sales Comparison The property's heating, plumbing and electrical systems appear to be functioning properly to the best of the appraiser's knowledge and expertise. I am unable to verify the insulation "R" factor. The presence of UREA-FORMALDEHYDE FOAM INSULATION could not be determined. If UFFI is present, the appraised market value may be adversely affected or voided. Any information about insulation stated on the appraisal was provided by inspection, owner or agent and is assumed to be accurate. The appraiser in not aware of the existence of Radon Gas and/or Radon Daughters and does not have the necessary equipment to test for presence of same. If a future test shows unacceptable levels of Radon present, the appraised market value may be adversely effected or voided. Please be advised that in the market data analysis grid, bathrooms are adjusted for on the first line and gross living area/room count are adjusted together as a single adjustment on the second line. All comparable sales are settled to the best of the appraiser's knowledge. Verification of settlement is Witll County and/or Realtor. Addendum Page 1 of 1 Borrower: Myrtle Richards Property Address: 506 Allenview Drive City: Mechanicsburg Lender: Elvse E. Raaers Esa. I I I FRONT VIEW OF SUBJECT PROPERTY Appraised Date: December 16, 2005 Appraised Value: $ 140,000 REAR VIEW OF SUBJECT PROPERTY STREET SCENE BOllower: Myrtle Richards Property Address: 506 Allenview Drive City: Mechanicsburg Lender: Elvse E. Rooers ESQ. COMPARABLE PROPERTY PHOTO ADDENDUM Fik . 06-018 Case No.: 06-018 Zip: 17055 r -- 'Ir..'P' ~::. r I" w. ~. &"" . .~.....-- -.-..-.. "1< ..'. ,C_,,_"'" ", "'. ',~,,'.,;' ,"," " "".~" '- State: PA .... .-. /" I'---;./" '..-' , r 1'-- ~ ~-- ,~J".i'""""'! -" .... ...." - .--":. '. ~-";' J__ lIr.. COMPARABLE SALE #1 758 Allenview Drive Mechanicsburg,PA Sale Date: 07-28-05 Sale Price: $ 139,400 COMPARABLE SALE #2 906 Allenview Droive Mechanicsburg,PA Sale Date: 07-21-05 Sale Price: $ 118,000 COMPARABLE SALE #3 918 Allenbview Drive Mechanicsburg,PA Sale Date: 10-13-05 Sale Price: $ 135,000 B01_'I.o_,,!,!!}_r:'S2~_r~!__ _~_____ ,_.~'___~___________ C;i ty____. Lender Plop.e:'!Y_AdQre~s.s_ ..____._.______________ _____..___ ell 13./ Filet' ___(;ountL___________ .____ .~_Sla.te______._ ____~i\Jc::ode___ BUILDING SKETCH _") L; 1\.) ('\01:1'11 D;:N' VI tolG, 1~1_ .' l"f [) C{' (J\ \/Jh\Slv) '" rjrl ';4 I' IY fJl fJ (j' {iC(1\1 ~4''1 J~..I -?) (J,?t1 UI [3 ~r fl ~ r~ll( ~ t' v ~ '" (3f\/C'1 II '7 c( '1/ I.> -' <?ACHY (\ u . ') ~y ( ~[ Joins Map 19 71 . 76"59'15' 76"58'30' 76"'57'<\5- 2,220,OOOFT I- I 76057'W \ ~ '!\ j"".. I' <?/1-d' ""! I I '0 I I ~ I >;; .. \ 'I "{,(p"F[,,1 ,1 <l>A][)LE 'I : I I I 1 ! i f ) Bn ! OO!(~l'OOD I ....;. -7;r -~~ .~ I' ,,~.s; 'V~ 1PACHE : 1m ~-i :, r i '0 , .~'- ~~~;~ : 'V "f ROAD gl~ \ GRAN1AM 1!j; \WlNGERT } OR Grllrtlhem ~D~""i rEi I Memorial ~Il; ~.~ ~i3,~ ~ I I I I i I f\1()N/~(3lJ[II~N I I I .. --,- First Mefh il Ii A'i O~/-" S' ~/!I Run . J~(} ,": ,Q{l AIRY '-" # ~ ~" :3 '0 Il 1'\ I" '" _ SAW It"" Mill. "! ,u ,00-' ~' I~[fi \~<::)(} h 76"59'15' 76"S!l'30. 76-57'00' , ~~L~XAf.lD~lA Dn~j~,T1N ;1 !~\ f' .1 c IT\) r:-' ~ .1. See ADC, "YORK COUNTY. PA STREET MAP" For Continuation B)(llIB 11' B REV-1503 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER 21-2006-0293 Richards, Wayne E. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. $100 US Savings Bonds, Series EE owned jointly with decedent's mother, Myrtle L. Richards Per Savings Bond Calculator 35 total bonds for a total value of $1,750 acquisition plus $2,214.24 accrued income Decedent's 50% survivorship interest in these bonds have been disclaimed. 2 $200 US Savings Bonds, Series EE Per Savings Bond Calculator 203 bonds with a total value of $20,300 plus $14,517.52 accrued income owned jointly with decedent's mother, Myrtle L. Richards Decedent's 50% survivorship interest in this asset has been disclaimed VALUE AT DATE OF DEATH 1,982.02 17,408.76 2W4696 3.000 TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 19,390.78 Savings Bond Calculator Value As Of Page 1 of7 06 Up date . Bond Info Series I EE Bonds Denomination Serial Number ..:1 $1200 ..:1 Resu Its # Bonds 238 Total Price $22,050.00 Total Interest $16,731.76 Total Value $38,781.76 Issue Interest Serial Number Issue Date Series Denom Price Interest Value Rate R143062871EE 06/1 997 EE $200 $100.00 $44.32 $144.32 3.61% R141194123EE 05/1997 EE 200 100.00 44.72 144.72 3.61% R141166076EE 05/1997 EE 200 100.00 44.72 144.72 3.61% R141073091EE 05/1997 EE 200 100.00 44.72 144.72 3.61% R141000287EE 05/1997 EE 200 100.00 44.72 144.72 3.61% R140931010EE 04/1 997 EE 200 100.00 38.88 138.88 3.23% R 142696825EE 04/1 997 EE 200 100.00 38.88 138.88 3.23% R142643548EE 04/1997 EE 200 100.00 38.88 138.88 3.23% R142449763EE 03/1997 EE 200 100.00 41.12 141.12 3.41% R142358431 EE 03/1997 EE 200 100.00 41.12 141.12 3.41% R 142309308EE 03/1997 EE 200 100.00 41.12 141.12 3.41% R142309307EE 03/1997 EE 200 100.00 41.12 141.12 3.41% R142085220EE 02/1 997 EE 200 100.00 41.12 141.12 3.41% R142016756EE 02/1997 EE 200 100.00 41.12 141.12 3.41% R141951464EE 02/1997 EE 200 100.00 41.12 141.12 3.41% R139505489EE 01/1997 EE 200 100.00 41.12 141.12 3.41% R139413717EE 01/1997 EE 200 100.00 41.12 141.12 3.41% R139369805EE 01/1997 EE 200 100.00 41.12 141.12 3.41% R139280051EE 01/1997 EE 200 100.00 41.12 141.12 3.41% R139266378EE 12/1996 EE 200 100.00 41.12 141.12 3.41% R139101634EE 12/1 996 EE 200 100.00 41.12 141.12 3.41% R138111679EE 12/1 996 EE 200 100.00 41.12 141.12 3.41% R138001343EE 12/1 996 EE 200 100.00 41.12 141.12 3.41% R138001342EE 12/1 996 EE 200 100.00 41.12 141.12 3.41% R137837606EE 11/1996 EE 200 100.00 41.12 141.12 3.41% R137732053EE 11/1996 EE 200 100.00 41.12 141.12 3.41% R137624160EE 11/1996 EE 200 100.00 41.12 141.12 3.41% R137552750EE 11/1996 EE 200 100.00 41.12 141.12 3.41% http://wwws . publicde bt. treas. gov /BC/S BCPrice Issue Date Add YTD Interest $332.96 Next Final Accrual Maturity Note 04/2006 06/2027 04/2006 OS/2027 04/2006 OS/2027 04/2006 OS/2027 04/2006 OS/2027 04/2006 04/2027 04/2006 04/2027 04/2006 04/2027 09/2006 03/2027 09/2006 03/2027 09/2006 03/2027 09/2006 03/2027 08/2006 02/2027 08/2006 02/2027 08/2006 02/2027 07/2006 01/2027 07/2006 01/2027 07/2006 01/2027 07/2006 01/2027 06/2006 12/2026 06/2006 12/2026 06/2006 12/2026 06/2006 12/2026 06/2006 12/2026 OS/2006 11/2026 OS/2006 11/2026 OS/2006 11/2026 OS/2006 11/2026 5/23/200h Savings Bond Calculator Page 2 of7 R137480657EE 10/1996 EE 200 100.00 42.00 142.00 3.23% 04/2006 10/2026 R136968062EE 10/1 996 EE 200 100.00 42.00 142.00 3.23% 04/2006 10/2026 R136896444EE 10/1996 EE 200 100.00 42.00 142.00 3.23% 04/2006 10/2026 R136838090EE 10/1996 EE 200 100.00 42.00 142.00 3.23% 04/2006 10/2026 R 136838089EE 10/1996 EE 200 100.00 42.00 142.00 3.23% 04/2006 10/2026 R136755186EE 09/1996 EE 200 100.00 44.32 144.32 3.41% 09/2006 09/2026 R136482679EE 09/1996 EE 200 100.00 44.32 144.32 3.41% 09/2006 09/2026 R136482680EE 09/1996 EE 200 100.00 44.32 144.32 3.41% 09/2006 09/2026 R136448531EE 09/1996 EE 200 100.00 44.32 144.32 3.41% 09/2006 09/2026 I /i...{ Rl ~448530EE 08/1 996 EE 200 100.00 44.32 144.32 3.41% 08/2006 08/2026 R136173214EE 08/1996 EE 200 100.00 44.32 144.32 3.41% 08/2006 08/2026 R136124427EE 08/1996 EE 200 100.00 44.32 144.32 3.41% 08/2006 08/2026 R136067021EE 08/1996 EE 200 100.00 44.32 144.32 3.41% 08/2006 08/2026 R136020338EE 07/1 996 EE 200 100.00 44.32 144.32 3.41% 07/2006 07/2026 R135974890EE 07/1 996 EE 200 100.00 44.32 144.32 3.41% 07/2006 07/2026 R135165663EE 07/1996 EE 200 100.00 44.32 144.32 3.41% 07/2006 07/2026 K134866140EE 06/1 996 EE 200 100.00 44.32 144.32 3.41% 06/2006 06/2026 R134818976EE 06/1 996 EE 200 100.00 44.32 144.32 3.41% 06/2006 06/2026 R134128364EE 05/1996 EE 200 100.00 44.32 144.32 3.41% OS/2006 OS/2026 R132342469EE 05/1996 EE 200 100.00 44.32 144.32 3.41% OS/2006 OS/2026 R125300876EE 05/1996 EE 200 100.00 44.32 144.32 3.41% OS/2006 OS/2026 R125300875EE 05/1996 EE 200 100.00 44.32 144.32 3.41% OS/2006 OS/2026 R132059407EE 04/1996 EE 200 100.00 45.44 145.44 3.23% 04/2006 04/2026 R1319966516EE 04/1996 EE 200 100.00 45.44 145.44 3.23% 04/2006 04/2026 R 13190021 7EE 04/1 996 EE 200 100.00 45.44 145.44 3.23% 04/2006 04/2026 R131900216EE 04/1996 EE 200 100.00 45.44 145.44 3.23% 04/2006 04/2026 R131725105EE 03/1996 EE 200 100.00 47.76 147.76 3.41% 09/2006 03/2026 R129230700EE 11/1995 EE 200 100.00 47.76 147.76 3.41% OS/2006 11/2025 R129124539EE 11/1995 EE 200 100.00 47.76 147.76 3.41% OS/2006 11/2025 R129080311EE 11/1995 EE 200 100.00 47.76 147.76 3.41% OS/2006 11/2025 R 128940521 EE 11/1995 EE 200 100.00 47.76 147.76 3.41% OS/2006 11/2025 R 128940520EE 11/1995 EE 200 100.00 47.76 147.76 3.41% OS/2006 11/2025 Rl27672552EE 10/1995 EE 200 100.00 49.28 149.28 3.23% 04/2006 10/2025 R127608807EE 10/1995 EE 200 100.00 49.28 149.28 3.23% 04/2006 10/2025 R127147079EE 09/1995 EE 200 100.00 51.68 151.68 3.41% 09/2006 09/2025 R127094141EE 09/1995 EE 200 100.00 51.68 151.68 3.41% 09/2006 09/2025 R 12628023 8EE 08/1995 EE 200 100.00 51.68 151.68 3.41% 08/2006 08/2025 R126172337EE 08/1995 EE 200 100.00 51.68 151.68 3.41% 08/2006 08/2025 http://wwws. publicde bt. treas. gov /BC/S BCPrice 5/23/2006 Savings Bond Calculator Page 3 of7 Rl26118123EE 08/1995 EE 200 100.00 51.68 151.68 3.41% 08/2006 08/2025 R126056578EE 08/1995 EE 200 100.00 51.68 151.68 3.41% 08/2006 08/2025 R126056577EE 08/1995 EE 200 100.00 51.68 151.68 3.41% 08/2006 08/2025 R125678976EE 07/1995 EE 200 100.00 51.68 151.68 3.41% 07/2006 07/2025 R 12563 7906EE 07/1995 EE 200 100.00 51.68 151.68 3.41% 07/2006 07/2025 R125167591EE 07/1995 EE 200 100.00 51.68 151.68 3.41% 07/2006 07/2025 R125167590EE 07/1995 EE 200 100.00 51.68 151.68 3.41% 07/2006 07/2025 R125037176EE 06/1995 EE 200 100.00 51.68 151.68 3.41% 06/2006 06/2025 R112171860EE 06/1995 EE 200 100.00 51.68 151.68 3.41% 06/2006 06/2025 R124002013EE 06/1995 EE 200 100.00 51.68 151.68 3.41% 06/2006 06/2025 RI23933778EE 06/1995 EE 200 100.00 51.68 151.68 3.41% 06/2006 06/2025 RI23885137EE 05/1995 EE 200 100.00 51.68 151.68 3.41% OS/2006 OS/2025 RJ 23817302EE 05/1995 EE 200 100.00 51.68 151.68 3.41% OS/2006 OS/2025 R123731450EE 05/1995 EE 200 100.00 51.68 151.68 3.41% OS/2006 OS/2025 R123686887EE 05/1995 EE 200 100.00 51.68 151.68 3.41% OS/2006 OS/2025 R123686886EE 05/1995 EE 200 100.00 51.68 151.68 3.41% OS/2006 OS/2025 R122815193EE 04/1995 EE 200 100.00 58.32 158.32 3.10% 04/2006 04/2025 R122767200EE 04/1995 EE 200 100.00 58.32 158.32 3.10% 04/2006 04/2025 R122729044EE 04/1995 EE 200 100.00 58.32 158.32 3.10% 04/2006 04/2025 RI2272~9045EE 04/1995 EE 200 100.00 58.32 158.32 3.10% 04/2006 04/2025 R122624890EE 03/1995 EE 200 100.00 60.72 160.72 3.44% 09/2006 03/2025 R120476765EE 01/1995 EE 200 100.00 60.72 160.72 3.44% 07/2006 01/2025 ;;3, R12027~5EE 12/1 994 EE 200 100.00 60.72 160.72 3.44% 06/2006 12/2024 R120297078EE 12/1 994 EE 200 100.00 60.72 160.72 3.44% 06/2006 12/2024 R120238081 EE 12/1 994 EE 200 100.00 60.72 160.72 3.44% 06/2006 12/2024 Rl18180374EE 11/1994 EE 200 100.00 60.72 160.72 3.44% OS/2006 11/2024 Rl15510921EE 08/1994 EE 200 100.00 64.64 164.64 3.42% 08/2006 08/2024 Rl15510920EE 08/1994 EE 200 100.00 64.64 164.64 3.42% 08/2006 08/2024 R112803224EE 07/1994 EE 200 100.00 64.64 164.64 3.42% 07/2006 07/2024 Rl12724880EE 07/1994 EE 200 100.00 64.64 164.64 3.42% 07/2006 07/2024 R112680686EE 07/1994 EE 200 100.00 64.64 164.64 3.42% 07/2006 07/2024 Rl12680685EE 07/1 994 EE 200 100.00 64.64 164.64 3.42% 07/2006 07/2024 R112623335EE 06/1 994 EE 200 100.00 64.64 164.64 3.42% 06/2006 06/2024 Rl11343149EE 06/1 994 EE 200 100.00 64.64 164.64 3.42% 06/2006 06/2024 R11277351EE 06/1 994 EE 200 100.00 64.64 164.64 3.42% 06/2006 06/2024 Rl1277350EE 06/1 994 EE 200 100.00 64.64 164.64 3.42% 06/2006 06/2024 Rl11187381EE 05/1994 EE 200 100.00 64.64 164.64 3.42% OS/2006 OS/2024 Rl11158335EE 05/1994 EE 200 100.00 64.64 164.64 3.42% OS/2006 OS/2024 http://wwws . pub licde bt. treas. gov /BC/SBCPrice 5/23/2006 Savings Bond Calculator Page 4 of7 R111127749EE 05/1994 EE 200 100.00 64.64 164.64 3.42% OS/2006 OS/2024 R111127748EE 05/1994 EE 200 100.00 64.64 164.64 3.42% OS/2006 OS/2024 RII0826275EE 04/1994 EE 200 100.00 65.36 165.36 3.22% 04/2006 04/2024 R110783272EE 04/1994 EE 200 100.00 65.36 165.36 3.22% 04/2006 04/2024 RII0751913EE 04/1994 EE 200 100.00 65.36 165.36 3.22% 04/2006 04/2024 RI10743029EE 04/1994 EE 200 100.00 65.36 165.36 3.22% 04/2006 04/2024 RII0696176EE 03/1994 EE 200 100.00 68.00 168.00 3.62% 09/2006 03/2024 R110638062EE 03/1994 EE 200 100.00 68.00 168.00 3.62% 09/2006 03/2024 RII0612157EE 03/1994 EE 200 100.00 68.00 168.00 3.62% 09/2006 03/2024 RII0607205EE 03/1994 EE 200 100.00 68.00 168.00 3.62% 09/2006 03/2024 RII0607204EE 03/1994 EE 200 100.00 68.00 168.00 3.62% 09/2006 03/2024 R107678758EE 02/1 994 EE 200 100.00 68.00 168.00 3.62% 08/2006 02/2024 RI07661812EE 02/1 994 EE 200 100.00 68.00 168.00 3.62% 08/2006 02/2024 R107636831EE 02/1 994 EE 200 100.00 68.00 168.00 3.62% 08/2006 02/2024 RI07636830EE 02/1994 EE 200 100.00 68.00 168.00 3.62% 08/2006 02/2024 RI07553019EE 01/1994 EE 200 100.00 68.00 168.00 3.62% 07/2006 01/2024 RI07534575EE 01/1994 EE 200 100.00 68.00 168.00 3.62% 07/2006 01/2024 R107514032EE 01/1994 EE 200 100.00 68.00 168.00 3.62% 07/2006 01/2024 RI07514031EE 01/1994 EE 200 100.00 68.00 168.00 3.62% 07/2006 01/2024 RI07444796EE 12/1 993 EE 200 100.00 68.00 168.00 3.62% 06/2006 12/2023 RI07444795EE 12/1 993 EE 200 100.00 68.00 168.00 3.62% 06/2006 12/2023 RI04400869EE 12/1 993 EE 200 100.00 68.00 168.00 3.62% 06/2006 12/2023 R104372351EE 12/1993 EE 200 100.00 68.00 168.00 3.62% 06/2006 12/2023 RI04372352EE 12/1993 EE 200 100.00 68.00 168.00 3.62% 06/2006 12/2023 R104289417EE 11/1993 EE 200 100.00 68.00 168.00 3.62% OS/2006 11/2023 R104258893EE 11/1993 EE 200 100.00 68.00 168.00 3.62% OS/2006 11/2023 R104227690EE 11/1993 EE 200 100.00 68.00 168.00 3.62% OS/2006 11/2023 R104227691EE 11/1993 EE 200 100.00 68.00 168.00 3.62% OS/2006 11/2023 RI04165982EE 10/1993 EE 200 100.00 69.44 169.44 3.19% 04/2006 1012023 RI04122484EE 10/1993 EE 200 100.00 69.44 169.44 3.19% 04/2006 10/2023 R99636275EE 06/1993 EE 200 100.00 72.16 172.16 3.35% 06/2006 06/2023 R99636274EE 06/1993 EE 200 100.00 72.16 172.16 3.35% 06/2006 06/2023 R93961186EE 05/1993 EE 200 100.00 72.16 172.16 3.35% OS/2006 OS/2023 R93956268EE 05/1993 EE 200 100.00 72.16 172.16 3.35% OS/2006 OS/2023 R93950938EE 05/1993 EE 200 100.00 72.16 172.16 3.35% OS/2006 OS/2023 R93950939EE 05/1993 EE 200 100.00 72.16 172.16 3.35% OS/2006 OS/2023 R93937932EE 04/1993 EE 200 100.00 73.60 173.60 3.16% 04/2006 04/2023 R93925644EE 04/1993 EE 200 100.00 73.60 173.60 3.16% 04/2006 04/2023 http://wwws. publicde bt. treas. gov /BC/SBCPrice 5/23/2006 Savings Bond Calculator Page 5 of7 R93919452EE 04/1993 EE 200 100.00 73.60 173.60 3.16% 04/2006 04/2023 R93915737EE 04/1993 EE 200 100.00 73.60 173.60 3.16% 04/2006 04/2023 R93908659EE 03/1993 EE 200 100.00 76.32 176.32 3.60% 09/2006 03/2023 R93903398EE 03/1993 EE 200 100.00 76.32 176.32 3.60% 09/2006 03/2023 R93898639EE 03/1993 EE 200 100.00 76.32 176.32 3.60% 09/2006 03/2023 R93882705EE 03/1993 EE 200 100.00 76.32 176.32 3.60% 09/2006 03/2023 R93882704EE 03/1993 EE 200 100.00 76.32 176.32 3.60% 09/2006 03/2023 R93862397EE 02/1993 EE 200 100.00 111.52 211.52 4.00% 08/2006 02/2023 R93846535EE 02/1 993 EE 200 100.00 111.52 211.52 4.00% 08/2006 02/2023 R93839833EE 02/1 993 EE 200 100.00 111.52 211.52 4.00% 08/2006 02/2023 R93839832EE 02/1 993 EE 200 100.00 111.52 211.52 4.00% 08/2006 02/2023 R93812417EE 01/1993 EE 200 100.00 111.52 211.52 4.00% 07/2006 01/2023 R93800443EE 01/1993 EE 200 100.00 111.52 211.52 4.00% 07/2006 01/2023 R93792191EE 01/1993 EE 200 100.00 111.52 211.52 4.00% 07/2006 01/2023 R93792190EE 01/1993 EE 200 100.00 111.52 211.52 4.00% 07/2006 01/2023 R93785933EE 12/1 992 EE 200 100.00 111.52 211.52 4.00% 06/2006 12/2022 R93779100EE 12/1 992 EE 200 100.00 111.52 211.52 4.00% 06/2006 12/2022 R89453505EE 12/1 992 EE 200 100.00 111.52 211.52 4.00% 06/2006 12/2022 R89043790EE 12/1 992 EE 200 100.00 111.52 211.52 4.00% 06/2006 12/2022 R89043789EE 12/1 992 EE 200 100.00 111.52 211.52 4.00% 06/2006 12/2022 R89022652EE 11/1992 EE 200 100.00 111.52 211.52 4.00% OS/2006 11/2022 R89018378EE 11/1992 EE 200 100.00 111.52 211.52 4.00% OS/2006 11/2022 R890036668EE 11/1992 EE 200 100.00 111.52 211.52 4.00% OS/2006 11/2022 R89003667EE 11/1992 EE 200 100.00 111.52 211.52 4.00% OS/2006 11/2022 R88979761 EE 10/1992 EE 200 100.00 111.52 211.52 4.00% 04/2006 1012022 R88969694EE 10/1992 EE 200 100.00 111.52 211.52 4.00% 04/2006 10/2022 R85955413EE 1 0/1 992 EE 200 100.00 111.52 211.52 4.00% 04/2006 10/2022 R85945963EE 10/1992 EE 200 100.00 111.52 211.52 4.00% 04/2006 10/2022 R85939957EE 09/1992 EE 200 100.00 115.76 215.76 4.00% 09/2006 09/2022 R85926024EE 09/1992 EE 200 100.00 115.76 215.76 4.00% 09/2006 09/2022 R85918833EE 09/1992 EE 200 100.00 115.76 215.76 4.00% 09/2006 09/2022 R85908943EE 09/1992 EE 200 100.00 115.76 215.76 4.00% 09/2006 09/2022 R85908942EE 09/1992 EE 200 100.00 115.76 215.76 4.00% 09/2006 09/2022 R82475612EE 08/1992 EE 200 100.00 115.76 215.76 4.00% 08/2006 08/2022 R82464291EE 08/1992 EE 200 100.00 115.76 215.76 4.00% 08/2006 08/2022 R8245280 1 EE 08/1 992 EE 200 100.00 115.76 215.76 4.00% 08/2006 08/2022 R82452800EE 08/1 992 EE 200 100.00 115.76 215.76 4.00% 08/2006 08/2022 R80224049EE 06/1 992 EE 200 100.00 115.76 215.76 4.00% 06/2006 06/2022 http://wwws. publicdebt. treas.gov/BC/SBCPrice 5/23/2006 Savings Bond Calculator Page 60f7 R80218066EE 06/1 992 EE 200 100.00 115.76 215.76 4.00% 06/2006 06/2022 R80210718EE 06/1992 EE 200 100.00 115.76 215.76 4.00% 06/2006 06/2022 R80074774EE 02/1 992 EE 200 100.00 120.08 220.08 4.00% 08/2006 02/2022 R80067641EE 02/1 992 EE 200 100.00 120.08 220.08 4.00% 08/2006 02/2022 R80061197EE 02/1 992 EE 200 100.00 120.08 220.08 4.00% 08/2006 02/2022 R80061196EE 02/1 992 EE 200 100.00 120.08 220.08 4.00% 08/2006 02/2022 R80047386EE 01/1992 EE 200 100.00 120.08 220.08 4.00% 07/2006 01/2022 R73609344EE 01/1992 EE 200 100.00 120.08 220.08 4.00% 07/2006 01/2022 R73601854EE 01/1992 EE 200 100.00 120.08 220.08 4.00% 07/2006 01/2022 R73595581 EE 01/1992 EE 200 100.00 120.08 220.08 4.00% 07/2006 01/2022 R73588256EE 12/1 991 EE 200 100.00 120.08 220.08 4.00% 06/2006 12/2021 R73583043EE 12/1991 EE 200 100.00 120.08 220.08 4.00% 06/2006 12/2021 R73569159EE 12/1991 EE 200 100.00 120.08 220.08 4.00% 06/2006 12/2021 R73569160EE 12/1991 EE 200 100.00 120.08 220.08 4.00% 06/2006 12/2021 R73552550EE 11/1991 EE 200 100.00 120.08 220.08 4.00% OS/2006 11/2021 R73504734EE 10/1991 EE 200 100.00 120.08 220.08 4.00% 04/2006 10/2021 R73492018EE 09/1991 EE 200 100.00 124.48 224.48 4.00% 09/2006 09/2021 R73484846EE 09/1991 EE 200 100.00 124.48 224.48 4.00% 09/2006 09/2021 R73477587EE 09/1991 EE 200 100.00 124.48 224.48 4.00% 09/2006 09/2021 R73477586EE 09/1991 EE 200 100.00 124.48 224.48 4.00% 09/2006 09/2021 R73465537EE 08/1991 EE 200 100.00 124.48 224.48 4.00% 08/2006 08/2021 R73457381EE 08/1991 EE 200 100.00 124.48 224.48 4.00% 08/2006 08/2021 R73452683EE 08/1991 EE 200 100.00 124.48 224.48 4.00% 08/2006 08/2021 C308983443EE 08/1991 EE 100 50.00 62.24 112.24 4.00% 08/2006 08/2021 C308974728EE 07/1991 EE 100 50.00 62.24 112.24 4.00% 07/2006 07/2021 C308961436EE 07/1991 EE 100 50.00 62.24 112.24 4.00% 07/2006 07/2021 C308888366EE 07/1991 EE 100 50.00 62.24 112.24 4.00% 07/2006 07/2021 C308845501EE 07/1991 EE 100 50.00 62.24 112.24 4.00% 07/2006 07/2021 C308845500EE 07/1991 EE 100 50.00 62.24 112.24 4.00% 07/2006 07/2021 C308807509EE 06/1 991 EE 100 50.00 62.24 112.24 4.00% 06/2006 06/2021 C308780391EE 06/1 991 EE 100 50.00 62.24 112.24 4.00% 06/2006 06/2021 C308746471 EE 06/1 991 EE 100 50.00 62.24 112.24 4.00% 06/2006 06/2021 C308746470EE 06/1 991 EE 100 50.00 62.24 112.24 4.00% 06/2006 06/2021 C300778155EE 05/1991 EE 100 50.00 62.24 112.24 4.00% OS/2006 OS/2021 C300752493EE 05/1991 EE 100 50.00 62.24 112.24 4.00% OS/2006 OS/2021 C300732999EE 05/1991 EE 100 50.00 62.24 112.24 4.00% OS/2006 OS/2021 C308719170EE 05/1991 EE 100 50.00 62.24 112.24 4.00% OS/2006 OS/2021 C308719169EE 05/1991 EE 100 50.00 62.24 112.24 4.00% OS/2006 OS/2021 http://wwws. pub1icdebt. treas.gov /BC/SBCPrice 5/23/2006 Savings Bond Calculator Page 7 of7 C308658454EE 04/1991 EE 100 50.00 62.24 112.24 4.00% 04/2006 04/2021 C308626834EE 04/1991 EE 100 50.00 62.24 112.24 4.00% 04/2006 04/2021 C308606716EE 04/1 991 EE 100 50.00 62.24 112.24 4.00% 04/2006 04/2021 C308606717EE 04/1 991 EE 100 50.00 62.24 112.24 4.00% 04/2006 04/2021 C308545272EE 03/1991 EE 100 50.00 64.48 114.48 4.00% 09/2006 03/2021 C308516432EE 03/1991 EE 100 50.00 64.48 114.48 4.00% 09/2006 03/2021 C308502669EE 03/1991 EE 100 50.00 64.48 114.48 4.00% 09/2006 03/2021 C277304173EE 03/1991 EE 100 50.00 64.48 114.48 4.00% 09/2006 03/2021 C277201111EE 02/1 991 EE 100 50.00 64.48 114.48 4.00% 08/2006 02/2021 C277230785EE 02/1991 EE 100 50.00 64.48 114.48 4.00% 08/2006 02/2021 C277246183 EE 02/1 991 EE 100 50.00 64.48 114.48 4.00% 08/2006 02/2021 C259503970EE 02/1 991 EE 100 50.00 64.48 114.48 4.00% 08/2006 02/2021 C277211692EE 01/1991 EE 100 50.00 64.48 114.48 4.00% 07/2006 01/2021 C277150014EE 01/1991 EE 100 50.00 64.48 114.48 4.00% 07/2006 01/2021 C2770926933EE 01/1991 EE 100 50.00 64.48 114.48 4.00% 07/2006 01/2021 C277049792EE 01/1991 EE 100 50.00 64.48 114.48 4.00% 07/2006 01/2021 C277049793EE 01/1991 EE 100 50.00 64.48 114.48 4.00% 07/2006 01/2021 C277009924EE 12/1 990 EE 100 50.00 64.48 114.48 4.00% 06/2006 12/2020 C277009922EE 12/1 990 EE 100 50.00 64.48 114.48 4.00% 06/2006 12/2020 C277009923EE 12/1 990 EE 100 50.00 64.48 114.48 4.00% 06/2006 12/2020 'View 10 I Viewing Bonds 1-238 Le end Note Description NI Not Issued NE Not Eligible for Payment P5 Includes 3-month interest penalty MA Matured and Not Earning Interest Please rate this service. (Please print and/or save this page before submitting your survey) Service Excellent Good Fair Poor Savings Bond Calculator r r r r Submit Survey ~~setl http://wwws. publicdebt. treas.gov /BC/SBCPrice 5/23/2006 EXlllBlT E REV-150B EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Richards, Wayne E. FILE NUMBER 21-2006-0293 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. Sovereign Bank Checking Account 2331039186 VALUE AT DATE OF DEATH 3,764.51 2 Sovereign Bank Savings Account 2334022171 23,217.50 3 Pittsburgh Firefighters Federal Credit Union 003111 4,888.21 4 Cash found in safe deposit box 69.00 5 Misc. household items 1,129.00 6 IRS Refund 952.00 7 Magazine Subscription Refunds 150.11 8 Chesepeake Bay Magazine Refund 24.00 9 Bass Magazine Club, membership refund 387.00 10 Highmark Premium Overpayment 219.21 11 Highmark prescription plan refund 26.89 12 1996 Ford Explorer 3,015.00 13 Met Life Annuity Contract A2056172 Beneficiary: Estate of Wayne Richards 51,230.06 14 PA Unclaimed Property - John Hancock Financial Services - demutualization cash 289.00 15 Bethlehem Steel Corporation Pension Plan Benefits 9,580.33 16 Social Security Check 1,458.00 2W46AD 2.000 TOTAL (Also enter on line 5, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 100,399.82 Sovereign Bank ESTATE OF SOCIAL SECURITY #: DA TE OF DEATH: Wayne E. Richards 210-34-7301 March 14,2006 Account#: 2331039186 Type: In the name of: Wayne E Richards Date of Death Balance: Int.(YTD) from 1/1/06 to Accrued interest to date of death: Other Info: Checking Open date: 11/24/97 $3,764.47 3/6/06 $0.04 $0.36 Account #: 2334022171 Type: In the name of: Wayne E Richards Date of Death Balance: Int.(YTD) from 1/1/06 to Accrued interest to date of death: Other Info: Savings Open date: 12/12/97 $23,189.68 3/14/26 $27.82 $0.00 Account #: 57-58 Type: Safe Deposit Box Open date: In the name of: Wayne E Richards Other Info: Located at 3556 Old Gettysburg Road, Camp Hill, P A 4/7/04 Page 1 of 1 PITTSBCRGH FIREFI ITERS FEDERAL CREDIT (INION seD SC:"UTH ,\'V~lr\i SWEET PO 30>( 8577 ?ITI::8ur~Gl-', pr, 15:::00577 PHChlE [412) 928 8500 ;:/\X !'-.:t] 2) ;")28 8545 ft 231.50951 MB 0326 5548S011 prk 2770rSk1_e '.1 1...111...111....1.1..1.1..11.....11.1.1.11...11.1..11...1..11 WAYNE E. RICHARDS 506 ALLENVIEW DRIVE MECHANICSBURG PA 17055-6150 11.11...111,,111111111..11.111,111111111111111111111111111111.111.1.1.11 ACCOUNT NO. 003111 PAGE 1 STATEMENT PERIOD FROM 01-01-06 TO 03-31-06 ..:i: ,.,:.~ "''ill:li ;a.:_l :.~ :(f'iII.,.1:....i :",:.~ :f...... AMOUNT BALANCE BA I ".'''''C' """"I""'" DATE DESCRIPTION AMOUNT 01-01 03-31 DATE ueSCRIPTION 39.29 3.29 PREVIOUS BALANCE DIVIDEND 4,888.21' TERM: 90 DAYS AVERAGE DAILY 4,927.50 BALANCE: 4,888.21 APYE: 03-31 NEW BALANCE DIVIDEND YTD 39.29 4,927.50 ... i'_If.':. II ~ I ;.)]:.~~'.1I. (I] ~. APYE = ANNUAL PERCENTAGE YIELD EARNED *TOTAL YTD DIVIDENDS/INTEREST* TAXABLE: *TOTAL VTD FINANCE CHARGE* NON-MTG: DEFERRED: { MORTGAGE: { .00 } .00 } 39.29 .00 ***************************************************************** OUR 71st ANNUAL BUSINESS MEETING WILL TAKE PLACE ON FRIDAY APRIL 21,2006 AT ST.MARTIN'S HALL FROM 7:00-11:00 PM HOPE WE SEE YOU THERE !!!!!!!!!!! I ! ! ! ! ! ! ******************************************************************* <t-II GHMARK. Date: 07/11/2006 This Month Gross payment amount Net payment amount 26.89 26.89 0085460 i;ri~I(SHMI\RK. 0.0.8546.0 '1'1"" Jal~j ~,~, jJ, 1.13",']. ~.! '_' ;:;, Jol~ ~,.,,' 3-73FS }::Mt5u~n .r . ........._._.__... 26 ..89 J * TWENTY ~SI XAND..8 9 PAY TO THE ORDER OF THE ESTATE OF WAYNE 506ALENVIEW DR MECHANICSBURG PA ,',-,',:: ~ ()~fr1~.A ~ ~l-\..~ ~~~L(2Q .~~ 11-0085 L. [;011- 1:0:l [;0 ? [; ~ 501: [; 205... 5 2 58 ~II- Kelley Blue Book - Private PaTh, Pricing Report - Ford, Explorer Page 1 of3 Kelley Blue lOGIc THE lJIUSlEO RESOUI.CE. .. ..~~ ....C.IIII advertisement tJ.Q.me > UsedCgr~ > 12912 > EQ[Q. > Explorer> SQortjJJjliJv 4D > Equipment USED CARS " COMPARE NEW CARS REVIEWS &. RATINGS ADVICE FINANCI 8 Print This Page 1996 Ford Explorer Sport Utility 40 Trade-In Value ~ Private Party Value Suggested Retail Value Photo Gallery Blue Book Review ~ Shopping Tools Free CARFAX Record Check Auto Loan from 6.65% APR Compare Insurance Rates Payment Calculator Extended Warranty Quote Print For Sale Sign BUY A USED CAR on Blue Book Classifieds™ I Ford 1 Explorer 130 Miles or less ZIP Code 1 17o-i-11 ..:::J ..:::1 .:::1 To View Ads, Click SELL YOUR USED CAR on Blue Book Classifieds™ Reach millions of shoppers on kbb.com, Cars.com, and other popular sites. Find out more, Click Estim $ 61 1m Value $3,425 Get a Pre from 6.6~ $3,015 You r Cree (Selected) Get a Fre $2,505 ~a BLUE BOOK'\! PRIVATE PARTY VUUi[ {U'HAT'S Condition Excellent Good A UJHAT'S THIS? Fair A UJHAT'S THS:: NEXT STEPS: Search Local Inventory Sell Your SUV Vehicle Details Char}g~l;quiprTlent Engine: Transmission: Drivetrain: Mileage: V6 4.0 Liter Automatic 4WD 170,000 Selected Standard Equipment XL Power Steering Air Conditioning AM/FM Stereo Dual Front Air Bags ABS (4-Wheel) Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from 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 Check Vehicle Title History Excellent $3,425 http://www.kbb.com/kb/ki.dll/kw.kc.ucp?kbb.PA;;PA04L&17011&:526070&::ucn:&11'F 'ili 1l?nnf\ MetLife June 12, 2006 Keefer Wood Allen & Rahal LLP Attn Elyse E Rogers 415 Fallowfield Rd Ste 301 Camp Hill, PA 17011-4906 RE: Contrac~ Nurnber: A2056i 72 (Wayne E Richards) Dear Ms. Rogers: Thank you for your recent request regarding the above referenced contract. Our records indicate the account value on the date of death as follows: Date of Death: March 14,2006 Account Value: $51,230.06 If you have any questions regarding the above please contact an Annuity Service Representative at 1-800-284-4536. Our staff will gladly help you between the hours of 7:30 a.m. and 5:30 p.m., Central Time, Monday through Thursday and 7:30 a.m. to 5:00 p.m. on Friday. Sincerely Annuity Policy Service Department MetLife Investors USA Insurance Company Please Send All Correspondence To: For Express Mail Only: ....--' . ------- INRE: ESTATE OF WAYNE E. RICHARDS, Deceased IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA I) NO. 2006-00293 ORPHAN'S COURT DIVISION ORDER AND NOW, this Lt t~ day of A "'v':> .s.~l , 2006, upon consideration of the Motion to Make Rule Absolute submitted by Kenneth W. Richards, personal representative of the Estate of Wayne E. Richards, deceased, and the June 28, 2006 letter from the Pennsylvania Department of Revenue indicating that the Department has no objection to the Petition for Leave to Disclaim of Kenneth W. Richards, or the relief requested therein, IT IS HEREBY ORDERED that the Rule issued upon the Pennsylvania Department of Revenue on June 16,2006, is hereby made ABSOLUTE and the relief requested in said Petition is GRANTED as follows: A. The Estate of Wayne E. Richards may disclaim all rights in the property of Myrtle L. Richards, more fully described in the Petition For Leave To Disclaim and To Determine The Pennsylvania Inheritance Tax Consequences Thereof (the "Petition") filed by Petitioner, Kenneth W. Richards with this Honorable Court on June 15, 2006. B. The Estate of Wayne E. Richards may disclaim all . .. , interests in the Trust created by the Will of Richard W. Richards, with the distribution thereof to be treated as a transfer of property from the Richard W. Richards Trust to the residuary beneficiaries thereot'!s if Wayne E. Richards predeceased Myrtle L. Richards. c C. The effect of the Disclaimer, once properly executed and filed, is such that there shall be no Pennsylvania \....- Inheritance Tax due with respect to the distribution of any property from the trust created under the Will of Richard W. Richards to the residuary beneficiaries thereof (determined as if Wayne E. Richards predeceased Myrtle L. Richards). D. All of the property described in the Petition in which Myrtle L. Richards held an interest shall, after the proper execution and filing of the Disclaimer, be distributed as if Wayne E. Richards predeceased Myrtle L. Richards. E. In furtherance thereof, the Disclaimer and Renunciation constituting Exhibit "I" of the Petition is hereby specifically approved. BY THE COURT: Afh in ; n ......, 'I',<t' ~)JJ.hYldv~ LWpi.~t Dt~.1 -r.--rotu!{ f;[r1i:)?l) '- p.J-'t e- rVl~} Ul.( jJ f --.......... . /. J Elyse E. Rogers, Esquire Identification No. 41274 Todd F, Truntz, Esquire Identification No. 83302 KEEFER WOOD ALLEN & RAHAL, LLP 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011 (717)-612-5800 ~) (-- ~;; L.r. (/') ':":1 *-";:) -cJ ) INRE: ESTATE OF WAYNE E. RICHARDS, Deceased o IN THE COURT OF COMMON PLEilli CUMBERLAND COUNTY, PENNSYLVANIA NO. 2006-0293 ORPHAN'S COURT DIVISION DISCLAIMER AND RENUNCIATION I, Kenneth W. Richards, Executor of the Estate of Wayne E. Richards, deceased, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code, 20 Pa. C.S. SS 6201-6207, and hereby disclaim and renounce the following assets and interests on behalf of the Estate of Wayne E. Richards: A. The interest in tangible personal property, including but not limited to books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of personal use or adornment and all policies of insurance thereon pursuant to or as described in Item IV, Section (b) of the Will afMyrtle L. Richards which would, but for the disclaimer, pass to the Estate of Wayne E. Richards, deceased; B, The one-fifth residuary interest in the residue of the Estate of Myrtle L. Richards, deceased, pursuant to Item V of the Will of Myrtle L. Richards, deceased, which would, but far the disclaimer, pass to the Estate of Wayne E. Richards, deceased; C. The 50% survivorship interest of Wayne E. Richards in the real property known as 506 Allenview Drive, Mechanicsburg, Cumberland County, Pennsylvania, Parcel No. 42-28-2423-405, recorded by Deed on December 22, 2004 at Book 266, Page 4268 in the Office of the Recorder of Deeds of Cumberland County which would, but for the disclaimer, pass to the Estate of Wayne E. Richards, deceased; D. The 50% survivorship interest of Wayne E. Richards in the United States Savings Bonds jointly owned with Myrtle L. Richards; and E. The one-fifth remainder interest in the trust established by Item IV, Section (c) of the Will of Richard W. Richards, deceased, which would, but for the disclaimer, pass to the Estate of Wayne E. Richards, deceased. IN WITNESS WHEREOF, and intending to be legally bound hereby, and intending that this Disclaimer and Renunciation shall be filed of record in the Office of the Clerk of the Orp han' s Court of the Court of Common PIe as of Cumberland County, Pennsylvania as provided in 20 Pa.C.S. 6204(a), I have hereunto set my hand this ~h. day of ~ ' 2006. ESTATE OF WAYNE E. RICHARDS By~(j ~ . enneth W. Richards, Executor - 2 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF o~~ SS On this, the G -ht.day of ~(, 2006, before me, a Notary Public, the undersigned officer, personally appeared KENNETH W. RICHARDS, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and notarial seal. ~u Notary ubhc My Commission Expires: (SEAL) COMMONWE....LTH OF PENNSYLVANIA NOT ARIAL SEAL CYNTHIA J RULE, Notary Public Camp Hill Boro., Cumberland County My Commission Expires February 3, 2008 E){\lll\l'I \l REV-1511 EX. (1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richards, Wayne E. FILE NUMBER 21-2006-0293 Debts of decedent must be reported on Schedule I. ITEM NUMBER A. B. 2W46AG 2.000 DESCRIPTION 1. FUNERAL EXPENSES: Ken Richards, reimbursement for funeral expenses 2 Ken Richard, reimbursement for payment to Rolling Green 1. 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 2. Year(s) Commission Paid: Attorney Fees Name: Keefer Wood Allen & Rahal, LLP 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 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. See attached. TOTAL (Also enter on line 9, Recapitulation) (If more space is needed, insert additional sheets of same size) $ AMOUNT 8,662.57 1,276.00 0.00 7,500.00 0.00 181.00 0.00 0.00 11,803.02 29,422.59 Estate of: Wayne E. Richards Schedule J, Part B - Administration Expenses Item number Description 4 Sovereign Bank, safe deposit box fee 5 United Water 6 PPL 7 Cingular 8 AT&T Universal Card 9 Ken Richards, reimbursement for utilities paid 10 Ken Richards, reimbursement for payment to Cumberland County Recorder of Deeds 11 Verizon 12 Patty Connor, gun locks 13 AT&T 14 PPL 15 United Water 16 Kenneth Richards, reimbursement to H&R Block 17 Allenview Homeowner's Association 18 Verizon 19 AT&T 20 Waste Management 21 PPL 22 Upper Allen Township 23 United Water 24 Verizon 25 United Water 26 AT&T 27 PP&L TOTAL. (Carry forward to main schedule) . . . . . . Page 2 210-34-7301 Amount 50.00 6.76 58.23 10.43 4.95 461.51 181.00 26.39 44.09 15.60 55.78 6.76 142.00 236.00 30.01 15.16 46.95 68.83 100.00 6.76 27.64 11.08 15.75 107.41 1,729.09 Estate of: Wayne E. Richards Schedule J, Part B - Administration Expenses Item number Description 28 G.F. Acrel, repair condensate line at 506 Allenview 29 Allenview Homeowners Association, Sept/Oct/Nov 2006 30 Verizon 31 PPL 32 United Water 33 AT&T 34 Summit Locksmith 35 AT&T 36 Waste Management 37 Sherwin Williams, paint for 506 Allenview Drive 38 Thomas Doherty, plumbing and toilet repair 39 Stanley Steamer, clean carpets 40 United Water 41 PPL 42 Verizon 43 Upper Allen Township, sewer 44 Central Penn Window Cleaning, 506 Allenview Drive 45 Kermit Fidler, paint 506 Allenview Drive 46 Shaffer & Son Inc, home repairs 47 Verizon 48 AT&T 49 PPL 50 United Water 51 The Sentinel, legal advertising 52 Cumberland Law Journal, legal advertising TOTAL. (Carry forward to main schedule) . . . . . . Page 3 210-34-7301 Amount 88.50 236.00 26.12 103.40 6.76 15.75 110.00 16.97 46.95 30.18 203.59 567.10 7.38 58.13 25.90 100.00 127.20 2,153.00 181.54 30.18 16.78 45.07 13.64 144.29 75.00 4,429.43 Estate of: Wayne E. Richards Schedule J, Part B - Administration Expenses Item number Description 53 Keefer Wood Allen & Rahal, reserve for out of pocket expenses 54 1/2 Estimated cost of sale re: real estate TOTAL. (Carry forward to main schedule) . . . . . . Amount 150.00 5,494.50 5,644.50 Page 4 210-34-7301 E)tlllBlrr 1 REV-1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Richards, Wayne E. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2006-0293 Include unreimbursed medical eXDenses. ITEM NUMBER DESCRIPTION AMOUNT 1. Giant, check written prior to, but clearing after Decedent's date of death 81. 93 2 ISG Benefit Trust, check written prior to, but clearing after Decedent's date of death 30.00 3 Giant, check written prior to, but clearing after Decedent's date of death 139.71 4 Mini Maid, check written prior to, but clearing after Decedent's date of death 96.34 5 Allenview Homeowner's Association, check written prior to but clearing after Decedent's date of death 236.00 6 Marlin A. Yahn, Sr., Treasurer, check written prior to, but clearing after Decedent's date of death 9.80 7 Marln A. Yohn, Sr., Treasurer, check written prior to, but clearing after Decedent's date of death 599.80 8 Verizon 26.23 9 AT&T 15.53 10 Apria Healthcare 124.00 11 Estimated federal income tax 1,984.88 2W46AH 2.000 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 3,344.22 EXllIBI'T J REV.1513 EX+ (9..QO) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF R~chards. Wavne E. NUMBER J. FILE NUMBER 21-2006-0293 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] Richards, Alexandra R. 15322 Quail Run Drive Darnestown, MD 20878 Niece AMOUNT OR SHARE OF ESTATE 1,000.00 10,000.00 10,000.00 1,000.00 1,000.00 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 2W 46AI 1. 000 2 Richards, Michael W. 316 Lamp Post Lane Camp Hill, PA 17011 Nephew 3 Richards, John M. 316 Lamp Post Lane Camp Hill, PA 17011 Nephew 4 Conner, Matthew R. 5253 Deerfield Avenue Mechanicsburg, PA 17050 Nephew 5 Conner, Meghan B. 5253 Deerfield Avenue Mechanicsburg, PA 17050 Niece 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART". 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) $ 0.00 Estate of: Richards, Wayne E. Schedule J Part 1 -- Beneficiaries Page 2 21-2006-0293 Item No. Name and Address of Person(s} receiving property Relationship Amount or Share of Estate 6 Richards, William H. 1150 Quail Hollow Road Hummelstown, PA 17036 Nephew 1,000.00 7 Richards, James 15322 Quail Run Drive Darnestown, MD 20878 Brother 32,755.92 8 Richards, Jason P. 15322 Quail Run Drive Darnestown, MD 20878 Nephew 1,000.00 9 Richards, James M. 1 Steeple Court Germantown, MD 20874 Nephew 1,000.00 10 Conner, patricia 5253 Deerfield Avenue Mechanicsburg, PA 17050 Sister 32,755.92 11 Richards, Kenneth 316 Lamp Post Lane Camp Hill, PA 17011 Brother 32,755.91 12 Richards, Mark 1150 Quail Hollow Road Hummelstown, PA 17036 Brother 32,755.92 LAST WILL AND TESTAMENT OF WAYNE E. RICHARDS I, Wayne Elmer Richards, of 506 Allenview Drive, Upper Allen Township, County of Cumberland and Commonwealth of Pennsylvania, being of sound mind, memory, and understanding, do make, publish, and declare this to be my last Will and Testament, hereby revoking all other Wills and Codicils by me at anytime heretofore made. ITEM I: I direct that the expenses of my last illness and funeral, including a suitable gravemarker, shall first be paid out of my estate as soon after my demise as my be convenient. ITEM II: I direct my executor to make my funeral arrangements at the Myers Funeral Home, Market Street, Camp Hill, which handled the funeral arrange- ments for my sister Barbara. In the event that the use of this establishment be inconvenient or impossible, my executor is authorized to use his own good judgement in selecting a funeral director. ITEM III: I direct that I be buried in the four grave plot in Rolling Green Cemetery, where my sister Barbara is already buried and where my Father and Mother will be eventually buried. I have already purchased and paid for that fourth gravesite. ITEM IV: My executor is instructed to distribute my estate in the following manner; A. To my two nephews John M. Richards and Michael W. Richards I bequeath the sum of $10,000.00 each. Since these bequests are significantly higher than those I am making to my other nephews and nieces, it should be clearly understood that my reason for this is the recognition that their father Kenneth W. Richards, at considerable personal financial sacrifice, stayed on to manage the affairs of Park Hills West, Inc. That fidelity has and will continue to benefit our entire family for years to come. B. To each of my other nephews and nieces, I bequeath a $1000.00 savings bond (Series EE). C. I desire that my Masonic ring go to John M. Richards, my nephew, since it has considerable financial value. D. I ask that my executor supervise the distribution of my guns, fishing equipment, golf equipment, archery gear and other minor personal items to my nephews and nieces, provided that the distribution is made in a fair manner and that the parents of the recipients of this eqUipment approve. Page 1 of 2 E. The balance of my estate I give, devise, and bequeath to my mother Myrtle L. Richards. In the event that she predeceases me, the remainder of my estate which would have gone to her, shall be distributed to my surviving brothers and sister. ITEM V: I hereby authorize and empower my executor, hereinafter named, to sell of the real property and any or all of the personal property of which I shall die seized or possessed, or to which I am entitled at my death, in his discretion, at private or public sale, without an Order of Court, at such time or times and upon such terms as he may deem proper for the best interests of my estate, thereby converting the same into cash; to execute, acknowledge and deliver all proper writings, deeds of conveyance and transfers thereof: to be administered under and in accordance with the provisions of this, my last Will and Testament. ITEM VI: I hereby nominate, constitute and appoint my brother, Kenneth Wilson Richards, as executor of this, my last Will and Testament. In the event that my brother, Kenneth Wilson Richards, predeceases me or is unable or unwill- ing to act as my executor, I then nominate my brother Mark William Richards, to fill that responsibility. ITEM VII: I direct that IDrJ executor appointed herein above shall not be required to enter security in any jurisdiction in which he may act under the provisions of this last Will and Testament. IN WITNESS THEREOF, I hereunto set my hand and seal this day of 7!1c-..-<t i -C , 1990. a" /\ /i I !\'\ ..' // ~.' i /'/J _ Lv.C!j--f /Y-..L" ~~~~'-~~ -WAYNE ELMER RICHARDS SIGNED, SEALED, PUBLISHED and declared by Wayne Elmer Richards, the above 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, all being present at the same time, have hereunto subscribed our names as witnesses. ;/0-; ,/ ) ,/,;--___2,1"/ ,., i .~f/c~,i-.. - ....>~)- '" . "~' ~. fc..--/ >:;. '" tV ..-! :"~-:;4/"0 "" > :./ of /-/ '" ? ) /::"/~) ,:- 1.//1. / _. _ ,--"'"--~,j/',y,-...,,,"__..-?c~, ,t<f' ( "----- '11 / I' . 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