MASTER-IN-EQUITY'S SALE DEM Properties, LLC against Jeffrey G. Pinckney, Amy A. Pinckney, The United States of America, by the through its agent the Department of Justice, The United States of America, by the through its agent the Internal Revenue Service, Harold Rusbridge, William Q. Walker, Jr., and John L. Simms. Civil Action No.: 2025-CP-07-00408 I, the undersigned Master in Equity for Beaufort County, will sell on Monday, October 6, 2025 at 11:00 o'clock a.m., at the Beaufort County Court House, located at 102 Ribaut Road, Beaufort, SC 29901, to the highest bidder: ALL that certain piece, parcel or lot of land, with improvements thereon, situate, lying and being in Beaufort County, South Carolina and being on St. Helena Island, Beaufort County, South Carolina containing 1.019 acres, more or less, and being shown and described on a plat prepared by Niels Christensen, IV, R.L.S. dated June 24, 1994, and recorded in Records Book 716 at Page 847 in the Office of the Register of Deeds for Beaufort County, South Carolina. For a more complete description as to metes and bounds, courses and distances of said property, reference may be had to the heretofore mentioned plat of record. This being the same real property conveyed unto Jeffrey G. Pinckney and Amy A. Pinckney by deed dated July 2nd, 2001 and recorded in the office of the Register of Deeds for Beaufort County, South Carolina in Deed Book 1441 at Page 2184. Together with all and singular the rights, members, hereditaments and appurtenances to the said premises belonging, or in anywise incident or appertaining. TMS: R300-011-000-041B-0000 Property Address: 95 Rose Island Rd., St. Helena Island, SC 29920 TERMS OF SALE: The successful bidder, other than the plaintiff, will deposit with the Master in Equity, at conclusion of the bidding, five per cent (5%) of his bid, in cash or equivalent, as evidence of good faith, same to be applied to purchase price in case of compliance, but to be forfeited and applied first to costs and then to plaintiff's debt in the case of noncompliance. Should the last and highest bidder fail or refuse to make the required deposit at time of bid or comply with the other terms of the bid within twenty (20) days, then the Master in Equity may re-sell the property on the same terms and conditions on some subsequent Sales Day (at the risk of the said highest bidder). Purchaser to pay for documentary stamps on Master in Equity's Deed. The successful bidder will be required to pay interest on the amount of the bid from the date of sale to date of compliance with the bid at the current rate of 11.50% per annum. SUBJECT TO ASSESSMENTS, BEAUFORT COUNTY TAXES, EXISTING EASEMENTS, EASEMENTS AND RESTRICTIONS OF RECORD, AND OTHER SENIOR ENCUMBRANCES OF RECORD, INCLUDING TWO SENIOR MORTGAGES IDENTIFIED AS FOLLOWS: That Mortgage from Jeffrey G. Pinckney and Amy A. Pinckney to GMC Mortgage in the original principal amount of $421,500.00, dated February 27, 2004, recorded March 4, 2004 in the Beaufort County Records in Book 1918 at Page 1310; and assigned by Assignment of Mortgage to Chase Manhattan Mortgage Corporation recorded March 4, 2004 in Book 1918 at Page 1326; and assigned by Assignment of Mortgage to Bank of America, N.A. recorded March 28, 2016 in Book 3525 at Page 1970.That Home Equity Line of Credit Mortgage from Jeffrey G. Pinckney and Amy A. Pinckney to Chase Manhattan Bank USA, N.A. in the original principal amount of $55,000.00, dated February 27, 2004, recorded March 4, 2004 in the Beaufort County Records in Book 1918 at Page 1328; and assigned by Assignment of Mortgage to JPMorgan Chase Bank, National Association recorded February 24, 2017 in Book 3554 at Page 3180. NOTE: THE DEED TO BE DELIVERED TO THE PURCHASER WILL NOT CONTAIN ANY WARRANTY OF TITLE. PURCHASER SHOULD HAVE THE TITLE EXAMINED PRIOR TO SALE TO DETERMINE ANY DEFICIENCIES IN THE TITLE TO BE DELIVERED. THIS SALE IS SUBJECT TO THE UNITED STATES OF AMERICA'S 120-DAY RIGHT OF REDEMPTION PURSUANT TO 28 U.S.C. § 2410. PERSONAL OR DEFICIENCY JUDGMENT BEING DEMANDED, THE BIDDING WILL REMAIN OPEN FOR 30 DAYS AFTER THE SALE DATE. JAMES J. WEGMANN Master in Equity for Beaufort County Paul D. Harrill, Esquire Burr & Forman, LLP Post Office Box 11390 Columbia, South Carolina 29211 (803) 799-9800 Attorneys for the Plaintiffs IPL0269546 Sep 4,11,18 2025