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Home My WebLink About96-00555 PETITION I'OR PIWnATE and GRANT 01' LETTERS C.5ta/I' of Noreen ~1. fo",,:t.ll.':..____ __ ____ also kIlOIl'/1 as _________________~_ 21-96- s~.s-- No. To: _____._ no ___._____ _ Regisler of Will, for Ihe .___n_____.' Ikl'l'tIJt't1. CouulY of Cumberland in Ihe Sodal Sl'l'/Irily No. _1811_:::_~0.::.2.Q!l9_._- Commonwealth of I'enn'ylvania The pelition of the under>igned respeClfully represellls Ih:lI: Yonr pelilioner(s), who i,/are 1M ye:1rS of age or older anlhe exeent or inlhe la" will of the ahol'e deeedenl, daled _9ctQber IS and eodicil(s) dated __NlA_ named , 19...2!L- 1'1.111.' rdc\i11l1 ~lInllll'lilll(C\, ~...):. rCl1lllld.uioll. dc.llh uf C\l,\:U!<H, tiC.) Deeendenl wa, domiciled at death in Cumberland . , County, Penn,y,lvania, with h er la,t family or principal residence at ~"205 WhIte [llrcn Lane , Carl1sle, PA 17013 (li\! \IH'tl, IIlll1lhcr iUld IIllllldJlillilY) ,19 96 Deeendem, Ih~n ~S yea" of age, died Jul y 12 al l20S WhIte BIrch Lane, Carlisle, PA Except as follows, deeedenl did nOlmarry, was not divorced and did not have a child born or adopted ~fler execution of tA7~'ill offered for probale; was nOllhe vielim of a killing and was never adjudicated mcompelenl: Decendem at dealh owned properlY with eSlimated values as follows: (If domiciled in I'a.) All personal properlY (If nol domiciled in Pa.) l'ersonalproperlY in Pennsylvania (If not domiciled in Pa.) Personal properlY in Counly Value of real cst ale in Pennsyll'ania situated as follows: None $ $ $ $ Unestimated WHEREFORE. pelitioner(s) respeelfully request(s) the probate of Ihe last will and eodicil(s) presented herewilh and Ihe grant of lellers..-testi'lmpnti'lry (IC\I"mClIlilry; admini\lralion 1.',1,3..; adminis1ralion d.b.n.c.l.a.) theron. i " c u '0- "t -= "'u c ~.g ~'':: _u .0- 'C'~ 50 ;; c '" Vi -I.~ . _.-, ((/) ~_ /~~- - ,'-) ,.""., ,/. . . v "y, ,.' f "-'..... ... ',John n. fowler, TII . - 120S\:ltlite Birch Lane __C.lilidp, PA 17013 - ------ - - .-.- - OATH OF PERSONAL REI'RI':SE:"iT:\TIVE COMMONWEALTH 0... PENNSYLV ANIA }. 8S COUNTY 0... CUI1A.f.RLAND The pelilioner(s) ahol'e-namcd s\\'em(s) or affirm(s) that the 'talell1ent' 'fl the foregoing pel it ion are true and correct lolhe hest of Ihe knowledge and belief of pelitioner(s) "flU Ih.1I as personal represen- 1:"il'e(S) of the allll.':.e dccedenIPelilione.r(s) will \\'ell an~,lruI~ admi~~s:er~ est~ae~~ to law. Sworn 10 l~r allmned and subSCribed .,: -~~. .' .., y?,.~~,",- 5!l before me tins __L6._. __ da~' 01 { - ~ . Ju lL____ 19~ ~ '/.lK"',-o..j~-~.'-~ c.o ~ J ii" ,)/3 "'1'\ \ R"R;S(I'r :E: / c?- -I N - w . \0 t--; '::., \....} . I~ CJ ". "'. - CL \0 -' ~ ---, " " \0 .. ~) :i f"'JQ: f.h a: UU .. LAST WILL AND TESTAMENT OF NOREEN M. FOWLER I, Noreen M. Fowler, of the Borough of Carlisle, Cumberland County, Pennsylvania, declare this to be my Last will and Testament and revoke all wills and codicils previously made by me. ITEM I: I direct that all my legally enforceable debts and funeral expenses, including all expenses of my last illness, shall be paid from my residuary estate as soon as practicable after my decease as a part of the expense of the administration of my estate. ITEM II: I bequeath my engagement ring, with three (3) diamond baguettes on either side of the round center diamond, to my daughter, cynthia F. Clark, providing she survives me. ITEM III: I bequeath my gold eternity ring, with seven (7) cut diamonds, to my daughter, Amanda L. Fowler, providing she survives me. ITEM IV: I bequeath any automobiles or motor vehicles I may own at my death, my personal effects, such household goods if any as may be my individual property and not the property of my husband or owned jointly by me with him, and other tangible personal property of like nature (not including cash or securities), together with any existing insurance thereon, to my husband, John B. Fowler, III, providing he survives me by thirty (30) days. Should my said husband predecease me or die on or before the thirtieth day following my death, I bequeath such tangible personal property and insurance thereon to such of my children as are living on the thirty-first day after my death, to be selected by them in as nearly equal shares as practical. To that end, I direct that my said children shall select the foregoing articles in rotation, the order in which they alternate their selections to be determined by their drawing slips of paper numbered 1 through 3, with the child drawing the lowest numbered j "" \ .1\\ i .,LI,..,,_ slip selecting first. I direct that any of the foregoing articles not selected by my said children shall be sold at public or private sale by my personal representative(s), and I further direct that the net proceeds thereof shall be administered and distributed as part of the residue of my estate. ITEM V: I devise and bequeath the residue of my estate of every nature and wherever situate to the Trustee of that certain Trust created by me with Dauphin Deposit Bank and Trust Company, of HarriSburg, Pennsylvania, on the \)'~ day of October, 1990, to have and to hold, IN TRUST, for the uses and purposes and subject to the terms and provisions thereof, including any alterations or amendments thereto, or any other trust which may hereafter be substituted therefor. ITEM VI: All Federal, state and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether passing under this will or otherwise, including any interest or penalty imposed in connection with such taxes, but not including any assets taxable in my estate for Federal Estate tax purposes under Sections 2044 and 2056(b) (7) of the Internal Revenue Code, shall be considered a part of the expense of the administration of my estate and shall be paid out of the principal of my residuary estate without apportionment or right of reimbursement; provided that any or all bequests, claims, taxes and expenses in connection with the settlement of my estate may be paid from the assets of that certain Trust created by me and referred to in Item V hereof as provided therein; and provided further, that any taxes and increased administration expenses in my estate on any portion of the marital deduction trust of that certain Trust created by my said husband on the h'~ day of October, 1990, with Dauphin Deposit Bank and Trust company, Trustee, shall be paid from the assets of that Trust as provided therein. ITEM VII: In addition to those powers given them by law, all fiduciaries acting under this Will, whether or not named herein, shall have all of the powers more fully set forth under I \. 1 . I ,- " I, \. i r., \ f I,' _ -l , . Article IX of that certain Trust referred to in Item V hereof, which said powers are incorporated herein by reference thereto, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval and effective until actual distribution of all property. ITEM VIII: I declare that Article V of that certain Trust referred to in Item V hereof is intended to qualify "Trust A" created thereunder for the qualified terminable interest property provision set forth in section 2056(b) (7) of the Internal Revenue Code, and my personal representative(s) are hereby directed to make the election to qualify if such qualification will reduce the Federal Estate tax in my estate. ITEM IX: I appoint my said husband Executor of this my last Will. Should my said husband fail to qualify or cease to act as Executor, I appoint my son, John B. Fowler, IV, and Dauphin Deposit Bank and Trust Company, of Harrisburg, Pennsylvania, Executors of this my last Will. ITEM X: I direct that all fiduciaries acting under this Will, whether or not named herein, shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I have hereunto set my hand and seal, this \S'~ day of October, 1990. ~\1'( / 1\1 r\\. \ ,'.. -If ,L- [SEAL] , 00 ~ :0 5 ~. :Om '" (~1 0 (Y ',-, (. (:.t f= t:i : -' '. ~ C' 0'\ .. C. -. .... .,' " -u ::i<- It, : ) .t:. -- '. :-02. 0' 0 ).- ;:l r..' -~ 0'\ Eo :xS .t . ~ 6 = 0' III S "l ~~~G~i ~ 0: . it "l H == ~ H lj) H .. 0 > 0 U i ! i I -tl r:.. . = ~ 10< s:; . C1J ~ 1 tl ::;: ...... t:S ~ ~ Z 0 ~'1'il I "l r:.. ..... "l , ( ~ t tS 0: . ~ 0 III ~ Z C .c ~ 0 .., I' . . '. . . ..: , . ~. ~.. .. '. " ( + . . . FOWLER, ADDAMS, SHUGHART & RUNDLE ATTORNEYS AT LAW 28 SOUTH PITT STREET CARLISLE, PENNSYLVANIA 17013 TELEPHONE (717) 249-8300 J; ~ , ... . L f t. ~ , , " ~. " " , . 'J. . ,4 , i- .' . . " .~ " , J ~: , ' . ,.-. ,! , __1 -..,.,.,.".. .- ------.:-..----.~. ~ - 'f:'" r"" 1 " INTER VIVOS TRUST IN TilE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO. 1996-00555 IN RE: ESTATE OF NOREEN M. FOWLER, DECEASED, DISCLAIMER AND RENUNCIATION I, John B. Fowler, III, hereby exercise the rights granted to me in Chapter 62 of the Probate, Estates and Fiduciaries Code (the "PEF Code"), and I hereby disclaim and renounce the power to direct the Trustee to pay to me or to apply out of the principal of "Trust B" in each year, including the year 1996, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the principal of "Trust B", which power was given to me in paragraph B of Article VI of that certain Trust created by my wife, Noreen M. Fowler, with Dauphin Deposit Bank and Trust Company, dated October 15, 1990, and referred to in Item V of the will of my said wife. IN WITNESS WHEREOF, 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 Orphans' Court Division of the Court of Common Pleas of Cumberland county, Pennsylvania, and a copy thereof delivered to the said Dauphin Deposit Bank and Trust Company, Trustee, as provided in Section 6204 of the PEF Code, I have hereunto set my hand and seal this 3~~ day of September, 1996. \D h7hlZ...- B. Fowler, III [SEAL] , . "" I M . ~i I.L.. :r: .-' _-: :J 00 .. -. ~,. ". . M!?W&6 D TEN F.A\T 1-11(.11 STR.fJ:T .' CARUU.I.I'ENNstt\'ANIA 17013 . --. ---...,."...- ~_fi 1--:" -- f ." . __._.__4'_';-_~~" ,- , , IN RE: . IN TIlE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA NOREEN M. FOWLER. Deceased. INTER VIVOS TRUST : ORPHANS' COURT DIVISION : NO. , ~:. FINAL UECIU:E AND NOW. this I ? Iv.. day of ~ . 2000. upon considcration of thc attachcd Pctition and of thc Exhibits attachcd thcreto. and aficr finding that all panics in intcrcst havc waived noticc of this procccding and any hearing thercon. havc conscntcd to thc Pctition and havc joincd in thc praycrs thcrcof and to thc cntry of this Final Dccrcc. and on motion of John B. Fowlcr. III. Pctitioncr. it is hcrcby ordcrcd and dccrccd that: (I) Thc Rcmaindcr Trust ("Trust B") undcr Aniclc VI of thc Trust Agrccmcnt is tcrminatcd; (2) All undistributcd incomc from "Trust B" is awardcd to Pctitioncr; (3) The principal of "Trust B". lcss the costs of this procecding including thc Trustee's costs and reasonable cxpcnscs incurrcd in conncction thcrcwith. is awardcd in equal sharcs to Cynthia E. Fowlcr ("Cynthia"). John B. Fowlcr. IV ("John") and Amanda L. Fowler (Amanda"). with distribution of onc-half in valuc thcreof to occur bcforc Dccembcr 31. 2000. and distribution of thc rcmaining onc-half in valuc thcrcof to occur within a rcasonablc time aficr January I. 2001; (4) Thc Trustcc is cxcuscd from filing a final account with this Coun; (5) Allfirst Trust Company of Pcnnsylvania. N.A. ("Allfirst") and Dauphin. its prcdcccssor in intcrcst. arc dischargcd as Trustce undcr thc Trust Agrccmcnt and relcascd from futurc liability for thcir acts as such Trustcc. upon Allfirst's stating an informal account to Pctitioncr. Cynthia. John and Amanda. and making full and complctc distribution as ordcrcd hcrcin; and (6) The appointmcnt of guardians and trustccs ad litem for minors and unborn or unascertained isslIc ofCynlhia. John and Amanda is wai\'cd. 1'.1. ~ \JIUS'IIATAlllrrsTAnSIO:'\.lll'IT IN RE: . IN TIlE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY. PENNSYLVANIA NOREEN M. FOWLER. Deceased, INTER VIVOS TRUST : ORPHANS' COURT DIVISION : NO. I'ETITION lJNUEI{ SECTION 61112 Oil TilE I'IWIIATE, ESTATES & FIJ)l!CIAIW COUE ('I'm: "I'EII" COUE) FOR .IlJIHCIAL TERMINATION OF TRUST. UNUER SECTION 712101' TilE I'EI' COUE 1'01{ TilE 11ISCIIARGE ANU RELEASE 01' TIUlSTEE, ANU I'OR OTIIEI{ AI'I'ROI'IUATE IU:L1EI' TO THE HONORABLE, THE JUDGES OF SAID COURT: The petition of JOI-IN B. FOWLER. III. respectfully represents that: JUDICIAL TERMINATION OF TRUST I. Petitioner resides at 3215 Malbon Drive. Charlottesville. Virginia 22911. and is the sole income beneficiary of the Remainder Trust ("Trust B") under a Trust Agreement (the "Trust Agreement"). dated October 15. 1990. created by Petitioner's deceased wife. NOREEN M. FOWLER ("Decedent"). with DAUPHIN DEPOSIT BANK AND TRUST COMPANY ("Dauphin"). having a place of business at 2 West High Street. Carlisle. Cumberland County, Pennsylvania 17013. to which ALLFIRST TRUST COMPANY OF PENNSYLVANIA. NA {"All first"} became successor in interest {collectively "Trustee"}. a copy of which Trust Agreement is attached hereto. made a part hereof and marked Exhibit "A". 2. Decedent died a resident of Cumberland County. Pennsylvania. on July 12, 1996. leaving a Will duly probated in the Omce of the Register of Wills of Cumberland County. Pennsylvania, at Estate No. 1996-00555. under which Will Petitioner was duly appointed Executor. 3. Petitioner. as Executor. per ITEM V of Decedent's Will distributed the residue of her estate to the Trustee in April 1998. pursuant to a First and Final Account stated informally to the parties in interest. a copy of which Account is attached hereto. made a part hereof and marked Exhibit "B". 4. Under Article VI of the Trust Agreement, the principal of"Tmst B" is to be held for the benefit of Petitioner during his lifetime. Petitioner having duly tiled in the Omce of the Clerk of the Orphans' Court Division of Cumberland County. Pennsylvania. on September 3. 1996. a Disclaimer and Renunciation of his power to receive $5.000.00 or 5% of the then aggregate value " of the principallhereol; ami upon his dealh. "Trustll" is to he divided into three (3) equal shares so as to provide one share lilr each child of Decedcnl and Petitioner. 5. Article Viol' Ihe Trusl Agreement Ihrther provides that each child's share is to be held, in Iilrther tnlst, tilr the benelil of each with partial distributions of principal when each attains the ages of thirty (30) and thirty-live (35) years and linal distribution oflhe balance at age forty (40) years, with thrther provisions lilr Ihe then living issue, per stirpcs, of any child who dies bcforc complcte distribution of his or her share 6. Decedent and Pelitioner's children arc: (a) CYNTHIA E. FOWLER ("Cynthia"), agc 39 (born Octobcr 6, 1961), and rcsiding at 516 Wyatt Road, Millcrs Creck, North Carolina 28651; (b) JOI.IN B. FOWLER, IV ("John"), agc 37 (born March 16, 1963), and rcsiding at 4 Richard Ridgc, Ncwtown Squarc, Pcnnsylvania 19073; and (c) AMANDA L FOWLER ("Amanda"), age 32 (born Novcmbcr 27, 1968), and rcsiding at 32 Hershey Avenuc, Lancastcr, Pcnnsylvania 17603. 7. Cynthia has no childrcn; John has a daughtcr, Bailcy N. Fowlcr. age 3 (born Dcccmbcr 15. 1996), and his wife is cxpecting a sccond child in January 200 I; and Amanda has a son, Aidan J F. Fife (born July 7, 1997), age 3, and twin daughters, Isabclla DcA. Fife and Bridgid N. Fife, born August 27. 2000. 8. Thc principal of"Tnlst B" has a prescnt markct valuc of $146,607.30, as shown in Allfirst's Statcmcnt of Account for the pcriod cnding October 31,2000, a copy of which Statemcnt is attached hcreto, made a part hercofand markcd Exhibit "C". 9. Tcrminalion is requcstcd pursuant to Scction 61 02(a) of the PEF Code because: (a) thc principal of"Tnlst B" produccs an insufficicnl income; (b) profcssionalmanagcmcnt is economically unfeasiblc, inasmuch as total income, Icss forcign llLXCS, tor the current year Ihrough Octobcr 31, 2000, is $1,491.15. which is only $93.16morc than thc Tnlstcc's fccs 01'$1,397.99 for thc samc pcriod: (c) ('ctitioncr desircs to waivc his life interesl in "Tnlst B"and to make a prcscnt gift thercof to Cynthia, John and Amanda, by making an assignment of his interest therein to them, and -2- \. (d) Cylllhia, Juhn and Amanda arc allmaturc and compctcnt adults who arc most capablc of managing and invcsting thcir rcspcctivc proposcd distributions of thc principal of"Tnlst B" now and without delaying UlIlil cach attains thc agc offony (40) ycars. 10. Pctitioncr rcqucsts that this Court ordcr thc tcrmination of "Tnlst B", award any undistributed income therefrOlll to Pctitioner and award the cntire principalthercof, Icss the costs ofthisprocccding, in cqual sharcs to Cynthia, John and Amanda under Scction 6102(a) of the PEF Code. I L Bascd on the prcscntmarkct valuc of "Tnlst B", this Coun's awarding the entirc principal thcreof at onc timc and in thc samc year may rcsult in fcdcral tax liability to Pctitioner's cst ate by causing him to use pan of his fcdcral estatc and gill tax unified crcdit becausc he will be deemed to have madc a gill ofthc total prescnt valuc of his lifc intercst in "Tnlst B" to his childrcn. 12. Howevcr, this Coun's dirccting distribution ofonc-halfofthe principal of"Tnlst B" before Dccembcr 31,2000, and distribution of the rcmaining onc-halfthcreofaller January 1,2001, lawfully avoids all such potential fcdcral tax liability and the nccd for Pctitioner to use any pan of the unified credit. 13. Pctitioner rcquests that this Coun allow and direct that the costs of this proceeding, including the Tnlstee's costs and rcasonable expcnses incurred in connection therewith, be paid from the principal of"Tnlst B" prior to its full and completc distribution. DISCHARGE AND RELEASE OF TRUSTEE 14. All panies intcrested in the Tnlst Agreement are willing to settle the full and complete distribution of "Tnlst B" on a receipt and release basis with Allfirst's, as Tnlstee, stating an account informally to Petitioncr, Cynthia, John and Amanda, being all of the panies in interest; and Petitioner funhcr requests that Allfirst, as Tnlstce, bc excused from filing a final account with this Coun. 15. Upon Allfirst's, as Tnlstce. stating such an informal account and making full and complete distribution as prayed for hcrcin, Pctitioner requcsts that this Coun discharge the Tnlstee as trustee undcr the Trust Agrccment and rclcasc thc Tnlstcc from futurc liability for its acts as such tnlstec. 16. This Coun has cxclusivc jurisdiction under Sections 711 (3) and 711 (12) of thc PEF Code to consider all mattcrs raiscd by this Pctition. -3- 17. 1'1IISU II III III I'a () C Rulc.l 4, neithcr a citntionnllf noticc shnll bc rcquircd whcrc all partics in illlCICSllIlC thc pClilillncls or Ihcir conscllls or joindcrs nrc nunchcd. I K. Allidllvits. consisting Ill' CllnscllIs. Wnivcrs nnd Joindcrs, of Cynthin, John and Amllmla, lilr thcmselvcs nnd ns pnrcnts tilr nil of Iheir minllfs nnd unborn or unnsccrtaincd issuc, whcrchy thcy cunscnl tllthc Pctition, its conlcnts. tiling nnd thc proposcd Dccrcc, wnivc all rights tUllnd nllliccs ufhcnring IInd 1111 rights tu pnrticipntc innnd to tcstify at any such hcaring ordcrcd by Ihis CUUlt, nnd join in thc praycrs of thc Pctition, including tcrmination and full and complete disllihuliun of "Tl1Ist B", dischargc and relcasc of the Trustce and waiving thc appointmcnt of gUlIlllillns IInd 1l1lslccs lid Iitcm for minors and unborn or unascertained issue, are auached hereto liS Exhihils "n", "E" nnd "F", respectively. III II is suggcsted that guardians and trustees ad litem for minors and unborn or unllsccrlnincd issuc undcr Scctions 751(5) of the PEF Code are not necessary because: (II) thc interests of minors and unborn or unascertained issue are adequately rcprcscnted by their parents whose Affidavits are auached; (b) it is unlikely that the interests of said minors and issue yet unborn or unascertnined will ever vest in light of the ages and health of their respective parents; and (c) it is believed that the size of the interest represented is so small that such an nppointmcnt would be burdensome. 20. Thc Consent and Waiver of Allfirst, as Trustee, whereby it consents to the Petition, its contellls, liIing nnd the proposed Decree, waives all rights to and notices of hearing and all rights to participnte innnd to tcstify at any such hearing ordered by this Court, and joins in the prayers of thc Petition, including tcnnination and full and complete distribution of "Trust a" and discharge and rclclIse ul' Ihc Tl1Istee, is nUached hereto as Exhibit "G". WIIEREFORE, Petitioncr rcspectfully rcquests that this Court enter an order: ( I) Icrminnting the Rcmninder Tl1Ist ("Trust a") under Article Viol' the Tl1Ist Agrecmcnt; (2) nwnrding nil undistributed incomc from "Tl1Ist a" to Pctitioner; (3) nwarding thc principal of"Tl1Ist a", less the costs of this proceeding including thc Tl1Istce's costs and reasonable cxpcnscs incurrcd in connection thercwith. in equal shares to Cynthia, John and Amanda, with distribution of one-half in value thereof to occur before -4- Deeember 31, 2000, and distribution of thc rcmaining onc-half in value thereof to occur within a reasonablc time after January I, 200 I; (4) excusing Allfirst, as Tnlstee, from filing a final account with this Court; (5) discharging Allfirst and Dauphin. its prcdccessor in interest, as Tnlstee under the Tnlst Agreement and releasing them from future liability for their acts as such Tnlstee, upon Allfirst's stating an informal account to Petitioner, Cynthia, John and Amanda and making full and complete distribution as requested herein; and (6) waiving the appointment of guardians and tnlstees ad litem for minors and unborn or unascertained issue of Cynthia, John and Amanda. Respectfully submitted, ;v J n B. Fow er, III upreme Court LD. No. 06273 MARTSON, DEARDORFF. WILLIAMS & OTTO Ten East High Street Carlisle, P A 17013 (717) 243-3341 VERI FICA TION John B. Fowler, III, hereby verifies that he is the Petitioner above named. the facts set forth in the foregoing Petition are tnle and correct to the best of his knowledge, information and belief, and he understands that false statements herein are made subject to the penalties of 18 Pa.C.S. ~ 4904 relating to unsworn falsifications to authorities. -.. ~ Dated: November l B , 2000 -5- , \. Exhibit A TRUST AGREEMENT THIS AGREEMENT OF TRUST, executed in duplicato, this l~'~ day of october, 1990, between NOREEN M. FOWLER, of the Borough of carlisle, Cumberland county, Pennsylvania, herein called the "Settlor", and DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of the city of Harrisburg, Dauphin County, Pennsylvania, herein called the "Trustee", entered into in consideration of the mutual promises, covenants and undertakings of the parties hereto, WITNESSETH: I. TRUST PROPERTY The Settlor has caused or will cause the death benefits under certain policy or policies of insurance listed in Schedule "A", attached hereto and made a part hereof, to be made payable to the Trustee, the proceeds of which policy or policies are to be held in trust and distributed as hereinafter set forth. So long as this Trust Agreement remains unrevoked, the Settlor or any other person may at any time and from time to time add other insurance policies or other property to the trusts hereby created, by making such insurance payable or transferring such property to the Trustee by deed, assignment, bequest or devise, and, if so added, the proceeds of such policies and such other property shall be covered by the provisions hereof, the same as if originally included hereunder. The Trustee is not obligated to pay any premiums or assessments upon such policies or to keep itself informed with respect to the payment thereof, and its sole responsibility in reference thereto during the lifetime of the Settlor shall be the safekeeping of any policies delivered to the Trustee. II. EXONERATION WITH RESPECT TO PAYMENTS No insurance company whose policy or policies shall be deposited hereunder and who shall make payment of the proceeds thereof to the Trustee shall be required to inquire into or take notice of any of the provisions of this Trust Agreement or to soo to the application or disposition of such proceeds. The roceipt of the Trustee to any such insurance company shall be fully effective to release and discharge it for any payment so made and shall be binding upon every beneficiary of the trusts hereby created. III. COLLECTION OF PROCEEDS Upon the death of the Settlor, the proceeds of all insurance policies which then shall be subject to this Trust Agreement shall be collected by the Trustee. The Trustee shall have full authority to take any action with regard to the collection of the same that it deems best and to pay the expenses thereof out of the Trust Estate, but shall not be required to enter into or maintain any litigation to enforce payment of such policies until it shall have been indemnified to its satisfaction against all expenses and liabilities to which it might, in its judgment, be subjected by any such action on its part. The Trustee shall have full authority to make any compromise or settlement with respect to such policies, or any of them, that it may deem expedient, and to give to the insurance companies, and each of them, all necessary and proper releases and acquittances and full discharge of all their liabilities under such policies. IV. TRUST ESTATE The proceeds of such policy or policies of insurance, together with the proceeds of any other insurance policies or any other property which may be made payable or transferred to the Trustee as hereinbefore provided, shall be held by the Trustee, IN TRUST, for and upon the following trusts, purposes and conditions: V. MARITAL DEDUCTION TRUST If the Settlor's husband, JOlltl B. FO\olLER, III, herein called the "Husband", shall survive the Settlor (and for the purpose of this Trust Agreement, the Husband shall be presumed to have survived the Settlor unless it appears unmistakably that he predeceased the settlor), then upon the Settlor's death, the Trustee shall set aside out of the Trust Estate, including any property added thereto by the Settlor's Last will and Testament, as a separate trust for his benefit the least amount of assets that qualify for the marital deduction as will be sufficient to reduce the Federal Estate tax to the lowest possible figure after taking into account the unified credit and all other credits and deductions available to the Settlor's estate for Federal Estate tax purposes. If the marital deduction, or any other similar benefit under the Federal Estate tax law in effect when the Settlor dies, is allowable with respect to any property, including property held by the entireties, which the Husband has received prior to the settlor's death or at her death will receive otherwise then pursuant to this Article V, the value of such property shall be taken into consideration in calculating the size of the trust under this Article V. No assets nor proceeds of any asset ineligible for the marital deduction, or any similar benefit, and no assets nor proceeds of any asset with respect to which any tax credit or deduction shall be available because it shall be subject to both Federal Estate and Federal Income taxes (except to the extent that such allocation is necessary to reduce Federal Estate taxes in the Settlor's estate) shall be allocated to this trust. The Trustee shall have the sole discretion to allocate and designate the cash, securities and other property, including real estate and interests therein, which constitute this trust. Any property included in the Settlor's estate at the time of her death and allocated in kind to this trust shall be valued for that purpose at the value thereof as finally determined for Federal Estate tax purposes; provided further, that the aggregate fair market value of such property, including cash, on the date or dates of allocation to this trust, plus the value as finally determined for Federal Estate tax purposes of all other property qualifying for the marital deduction, shall amount to no less than the value of the marital deduction as finally determined for Federal Estate tax purposes. If any asset which is allocated to this trust shall be or become unproductive of income consistent with its value, the Husband may require the Trustee to make it productive or convert it within a reasonable time to an asset which is clearly productive of income consistent with its value. This trust, as so set apart, shall be known as "Trust A" and shall be held, administered and disposed of as follows: A. commencing with the date of the Settlor's death, the Trustee shall pay all the income from "Trust A" in convenient installments, but not less frequently than quarter-annually, to the Husband during his lifetime. Until the exact amount of "Trust A" is known, the Trustee shall advance to him not less frequently than quarter-annually amounts equal to the estimated income of "Trust A", and the Trustee shall have no liability for the failure of the Husband to return to "Trust A" any portion of such advances later determined to be in excess of the actual income due him from "Trust A". B. In addition, the Husband shall have the power to direct the Trustee to pay to him or to expend for his benefit so much of the principal of "Trust A" as he, in his sole discretion, shall deem necessary or advisable. This power and discretion may exercised only by an instrument in writing signed by him and delivered to the Trustee. In the event that the Husband shall be incapable of exercising this power and discretion, then the Trustee shall be fully authorized during his lifetime to pay to him or to expend for his benefit so much of the principal of "Trust A" as the Trustee shall deem necessary or advisable from time to time for the support, health and medical care, and maintenance in reasonable comfort of the Husband, taking into consideration all other income and other resources available to him for such purposes from all sources known to the Trustee. C. Upon the death of the Husband, the Trustee shall first deduct and pay to the personal representative(s) of the Husband's estate an amount equal to the increase in Federal and state death taxes and any increased administration expenses which his estate will have to pay because of the inclusion of the principal of "Trust A" in his estate for tax or administration purposes, and the entire remaining principal of "Trust A" shall be added to and become a part of "Trust B", to be held, administered and disposed of in accordance with all of the provisions of this Trust Agreement governing "Trust B" under Article VI hereof. o. This Article V is intended to empower the Settlor's personal representative(s) to qualify "Trust A" for the qualified terminable interest property provision set forth in section 2056(b) (7) of the Internal Revenue Code, and the Settlor's personal representative(s) are hereby directed to make the election to qualify if such qualification will reduce the Federal Estate tax in the Settlor's estate. If any provision of this Trust Agreement shall result in depriving the Settlor's estate of the benefits of section 2056(b) (7) of the Internal Revenue Code, if elected, such provision is hereby revoked, and this Agreement shall be read as if any portion hereof which would result in such disqualification is null and void. VI. REMAINDER TRUST The balance of the Trust Estate, or all thereof if the Husband does not survive the Settlor, shall as of the date of the Settlor's death be set aside as a separate trust to be designated as "Trust B" and shall be held, administered and disposed of as follows: A. If the Husband shall survive the Settlor, then commencing with the date of the Settlor's death, the Trustee shall pay all of the income from "Trust B" in convenient installments, but not less frequently than quarter-annuallY, to the Husband during his lifetime. B. In addition, but only after the exhaustion of "Trust A", the Husband shall have the power to direct the Trustee to pay to him or to apply out of the principal of "Trust a" in each year, including the year of the Settlor'S death, an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the principal of Trust "B". This power shall be noncumulative and may be exercised only by an instrument in writing signed by the Husband and delivered to the Trustee. In addition to the foregoing, the Trustee shall be fully authorized during his lifetime to pay to him or to expend for his benefit so much of the principal of "Trust a" as the Trustee, in its sole discretion, shall deem necessary or advisable from time to time for the support, health and medical care, and maintenance in reasonable comfort of the Husband, taking into consideration all other income and other resources available to him for such purposes from all sources known to the Trustee. c. upon the death of the Husband, or upon the settlor's death if he shall not survive the Settlor, the Trustee shall divide "Trust B" as then constituted into three (3) equal separate shares so as to provide one share for each child of the Settlor and shall hold such shares, IN FURTHER TRUST, the income and principal of which shall be held, administered and disposed of as hereinafter provided: (1) When each child of the Settlor attains the age of thirty (30) years, the Trustee shall pay over, transfer, convey and distribute to each such child one-third in value of the then remaining principal of his or her share of "Trust B", discharged of the trust. When each such child attains the age of thirty-five (35) years, the Trustee shall pay over, transfer, convey and distribute to each such child one-half in value of the then remaining principal of his or her share of "Trust B", discharged of the trust. When each such child attains the age of forty (40) years, the Trustee shall pay over, transfer, convey and distribute to each such child the then remaining balance of his or her share of "Trust B", discharged of the trust. (2) Until complete distribution of each child's share thereof, the Trustee shall pay to each such child all of the income from such child's share in such periodic installments as such child and the Trustee shall find convenient, but not less frequently than quarter-annually. In addition, the Trustee shall be fully authorized to pay to each such child, or to expend directly for his or her benefit, so much of the principal of such child's share as the Trustee, in its sole discretion, shall deem necessary or desirable from time to time for such child's support, health and medical care, education, and maintenance in reasonable comfort taking into consideration all other income and other resources available to such child for such purposes from all sources known to the Trustee. (3) In the event of the death of a child of the Settlor prior to complete distribution of his or her share, then upon such child's death such share, or the remainder thereof, shall be held, IN TRUST, for his or her then living issue, per stirpes; and if upon such child's death, he or she has no then living issue, then such share, or the remainder thereof, shall be added to the share or shares for the Settlor's other children and shall be held, administered and disposed of as herein provided. (4) If any child of the Settlor shall die during the continuation of the trust for his or her benefit, the Trustee, in its sole discretion, may payout of the principal and/or income from such child's share such portion of reasonable funeral and burial expenses of such child as his or her estate shall be inadequate to pay. The Trustee shall have absolute discretion in determining what constitutes reasonable expenses and the adequacy of such child's estate for the payment of such expenses. (5) The shares, or portions of shares, for all issue of a deceased child or children of the Settlor shall vest in such issue as hereinbefore provided, but shall be retained by the Trustee who shall expend on the several beneficiaries, for their support, health and medical care, and education, so much of the income and principal of their respective shares, or portions thereof, as the Trustee shall deem best, and shall accumulate any income not so expended and add such income to the principal of their respective shares, or portions thereof, until each such beneficiary, in turn, attains the age of twenty-one (21) years, at which time the then remaining balance of the principal and accumulated income of each such beneficiary's share, or portion thereof, shall be paid over, transferred, conveyed and distributed to him or to her, discharged of the trust. If such beneficiary dies before attaining the age of twenty-one (21) years, such share, or portion thereof, shall be distributed to his or her personal representative(s), discharged of the trust. (6) If upon the happening of some event during the continuation of any of the trusts held hereunder, the Trustee shall hold some portion of "Trust B" which is not effectively disposed of under the foregoing dispositive provisions, then the Trustee shall distribute one-half of such portion, discharged of the trust, to the then living heirs of the Settlor as then ascertained under the Intestate laws of Pennsylvania then in effect as though the Settlor had died at such time a resident of Pennsylvania owning such property; and the Trustee shall distribute the remaining one-half of such portion, discharged of the trust, to the then living heirs of the Husband as then ascertained under the Intestate laws of Pennsylvania then in effect as though the Husband had died at such time a resident of Pennsylvania owning such property. VII. PROVISIONS RELATING TO REMAINDER TRUST The following provisions shall apply to "Trust B" created under Article VI hereof, and to each share thereof: A. PAYMENTS TO DISABLED BENEFICIARY. In case the income or any discretionary payments of principal become payable to a minor, or to a person under legal disability or to a person not adjudicated incompetent, but who, by reason of illness or mental or physical disability, is in the opinion of the Trustee unable properly to administer such amounts, then such amounts shall be paid out by the Trustee in such of the following ways as the Trustee shall deem best: (1) Directly to such beneficiary; (2) To the legally appointed guardian or trustee of such beneficiary; (3) To some relative or friend for the support, health and medical care, and education of such beneficiary; or (4) By the Trustee, using such amounts directly for such beneficiary's support, health and medical care, and education. B. SPENDTHRIFT PROVISION. No beneficial interest under "Trust B", whether in income or principal, shall be subject to anticipation, assignment, pledge, sale or transfer in any manner, nor shall any beneficiary have the power to anticipate, encumber or charge such interest, nor shall such interest, while in the possession of the Trustee, be liable for or subject to the debts, contracts, obligations, liabilities or torts of any beneficiary. C. UNDISTRIBUTED INCOME. Any income, accrued or undistributed at the termination of any estate or interest, shall be paid by the Trustee as income to the persons entitled to the next successive interest in the same proportions in which they take such interest. - -,,:;-. D. COMMON FUND. For convenience of administration and investment, the Trustee is authorized to hold the several shares of "Trust B" as a common fund, dividing the income proportionately among them, to assign undivided interests to the several shares and to make joint investments of the funds belonging to the Trustee. For such purposes and insofar as may be practicable, the Trustee may consolidate any separate share of "Trust B" with any other trust or trusts created by the Settlor or any member of her family by will or agreement, and may hold, administer and invest the several trusts as one or more common fund or funds and make joint or several distributions of income and principal thereof, whichever the Trustee shall deem advisable. VIII. ADMINISTRATIVE AND TAX PROVISIONS The Trustee shall have the power, but not the duty, to make such expenditures out of the principal allocated to "Trust B" in Article VI hereof as it, in its uncontrolled discretion, may consider desirable in order to facilitate the settlement of the Settlor's estate and also in the event the Husband survives her in order to facilitate the settlement of his estate; provided that in no event in the settlement of the Settlor's estate shall any payment be made out of the assets allocable to "Trust A" in Article V hereof, or be made for or on account of any assets taxable in the Settlor's estate for Federal Estate tax purposes under Sections 2044 and 2056(b) (7) of the Internal Revenue Code. In exercising such power, the Trustee may pay, in whole or in part, any or all bequests, claims, taxes and expenses in connection with the settlement of the estates of either the Settlor or the Husband, including but not limited to the expenses of her or his last illness and burial, her or his legally enforceable debts, her or his income taxes, and the death taxes on any or all property included in her or his gross estate for tax purposes, except as hereinbefore provided. Any such items may be paid directly by the Trustee or the funds for their payment may be transferred by the Trustee to the personal rcprosentative(s) of the Settlor or the Husband; and neither such personal representative(s) nor any beneficiary of the estates of either the Settlor or the Husband shall be required to reimburse the Trustee for any funds so paid or transferred. IX. TRUSTEE'S POWERS The Trustee shall have the following powers in addition to those vested in the Trustee by common law, by statute or by the other provisions hereof, all of which shall be exercised in a fiduciary capacity, primarily in the interests of the beneficiaries, applicable to all property, including property held for minors, whether principal or income, exercisable without court approval and effective until actual distribution of all property: A. To retain and to hold any securities or other property, real, personal or mixed, including stock of the Trustee or an affiliate, received from the Settlor, the Settlor's estate or any person without regard to any principle of diversification or risk. B. To invest and reinvest in all forms of property, including stocks, bonds, funds and other securities, whether operated by the Trustee, an affiliate or others, without restriction to investments authorized for Pennsylvania fiduciaries, as the Trustee shall deem proper without regard to any principle of diversification or risk. C. To sell at public or private sale, to exchange, or to lease for any period of time any real or personal property, and to give options for sales, exchanges or leases for such prices and upon such terms or conditions as the Trustee shall deem proper. D. To hold property in the name of the Trust Estate, or in the name of the Trustee without designation of any fiduciary capacity, or in the name of a nominee or unregistered. E. To allocate receipts and expenses to principal or income, or partly to each, as the Trustee from time to time, in its sole discretion, shall think proper, but in no event shall the income of the marital deduction trust be reduced by the exercise of this power. F. To vote in person or by proxy all securities belonging to the Trust Estate, and to become a party to any stockholders' agreements deemed advisable by the Trustee in connection with such securities. G. To borrow money from any person or institution, including the Trustee or an affiliate, upon the bond or promissory note of the Trustee, and to secure the repayment thereof by mortgaging, creating a security interest in, pledging or otherwise encumbering any part or all of the Trust Estate as the Trustee, in its sole discretion, shall choose without regard to the dispositive provisions of this Trust Agreement, except that no property allocated to the marital deduction trust shall be so mortgaged, pledged or encumbered. H. To make any divisions or distributions of the Trust Estate required hereunder, wholly or in part, in kind or in cash, and to make non-prorata distributions of assets in kind. I. To exercise any election or privilege given by the Federal tax and other tax laws, including without limiting the foregoing, the joinder with the Husband in filing income tax returns, the election of the alternate valuation for Federal Estate tax purposes and the election to claim items of deduction for estate tax or for income tax purposes, and to make or not to make equitable adjustments or apportionments for the excrci~;e or nonexercise of any such election or privilege. J. To compromise any claim or controversy. X. ACCOUNTING DY AND COMPENSATION OF TRUSTEE The Trustee shall render quarterly-annually to each adult income beneficiary and to the guardian of each minor or disabled beneficiary statements of account showing in detail receipts, disbursements and distributions of both principal and income of the Trust Estate, and all investment transactions. The Trustee shall be entitled to compensation for the performance of its services hereunder in accordance with its standard schedule of fees in effect from time to time during the period over which its services are performed. The Trustee shall also be reimbursed for all necessary and reasonable expenses incurred by it in the management and protection of the Trust Estate. XI. RESIGNATION OF AND SUCCESSOR TRUSTEE The Trustee may resign at any time upon written notice given to the Settlor if she is living, or in the event of her death upon written notice to the then current income beneficiary or beneficiaries hereunder. A successor Trustee may be appointed by the Settlor during her lifetime; and after her death, a successor corporate banking trustee may be appointed by the Husband, and after his death, by the then current income beneficiary or a majority of such beneficiaries, who is/are then twenty-one (21) years of age or older. Any successor trustee thus appointed, or if the Trustee shall merge with or be consolidated with another corporate fiduciary, such corporate fiduciary shall succeed to all the duties and to all the powers, including discretionary powers, herein granted to the Trustee. XII. RIGHTS RESERVED IN PROCEEDS AND POLICIES The Settlor reserves to herself during her lifetime, and may receive or exercise without the consent or approval of the Trustee or any beneficiary hereunder, all benefits, payments, dividends, surrender values, options, rights, powers and privileges with respect to any insurance policy or policies which may be made payable or transferred to the Trustee, including but not limited to the following: A. The power to change the beneficiary of such policies, or any of them; B. Tne right to receive all disability benefits, dividends, payments, loan values or surrender values provided in such policies, or any of them; C. The power to borrow on, surrender or pledge any of such policies; and D. The power to exercise any option provided in any such policies, such as the power to convert to a different kind or amount of insurance, the power to select the method of settlement of the proceeds of any such policies, etc. It is the intent of the parties hereto that the Trustee shall receive only the proceeds payable as hereinbefore provided, subject to all loans and charged against the proceeds of such policies as may have accrued during the Settlor's lifetime, and that the Settlor shall, during her lifetime, retain all other contractual benefits, powers and options under such policies. The Trustee agrees to execute, upon request of the Settlor, any releases or other instruments to assist the Settlor in exercising any such reserved powers. XIII. POWER OF AMENDMENT AND REVOCATION The Settlor shall have the right at any time and from time to time during her lifetime, by instrument in writing delivered to the Trustee, to alter, amend or revoke this Agreement, either in whole or in part; provided, however, that if altered or amended, the duties, powers and responsibilities of the Trustee shall not be sUbstantially changed without its consent. In case of revocation, any insurance pOlicies, securities and other property held in trust hereunder, or that part thereof as to which this Trust Agreement may be revoked, shall be redelivered by the Trustee to the Settlor, or in accordance with her written directions. XIV. SITUS AND POWER TO CHANGE The situs of the Trust Estate for administrative and accounting purposes shall be Cumberland County, pennsylvania, and all questions concerning the validity, construction and administration of this Trust Agreement shall be determined under the laws of the Commonwealth of Pennsylvania. After the Settlor's death, the then current income beneficiary or a majority of such beneficiaries, who is/are then twenty-one (21) years of age or older, may change the situs of the Trust Estate from the county and/or state in which it is then being administered to a new county and/or state. Such action shall be accomplished by a writing signed by the person or persons so acting which writing shall be filed with the court then having jurisdiction over the Trust Estate. IN WITNESS WHEREOF, the Settlor has hereunto set her hand and seal, and the Trustee has caused this Trust Agreement to be SCHEDULE OF LIFE INSURANCE POLICIES The settlor has named the Trustee as beneficiary of the following life insurance policy or pOlicies, the proceeds of which, when paid to the Trustee, are to be held by the Trustee for the purposes set forth in the foregoing Trust Agreement of which this Schedule "A" is attached and made a part: INSURANCE COMPANY commercial Life Insurance company FACE AMOUNT $ 50,000.00 POLICY NO. G5316 5290 Schedule "A" Exhibit B RECEwrs OF I'IUNCII'AL 07/17/96 Principal assets as per Schedules D and E of Pan Inheritance Tax Return (Copies attached) Colburn-Bertholon-Rowland, refund of unearned life insurance premium Commonwealth of Pa., Refund of Pa. Inheritance Tax Income transferred to Principal $ 62,524.06 08/16/96 08115/97 1\130/97 109.57 9.29 I 101.40 TOTAL RECEIPTS OF PRINCIPAL S 63.744.32 GAINS AND/OR LOSSES ON SALES OR OTHER DISPOSITIONS Qain Lms 08/08/96 100 shares PP&L Resources, Inc. Net proceeds - 2,171.23 Acquisition value - 2.306.25 135.02 08/08/96 100 shares U.S. West Communications Group, Inc. Net proceeds - 2,984.36 Acquisition value - 3.162.50 178.14 08/08/96 100 shares U.S. West Media Group Net proceeds - 1,778.25 Acquisition value - 1 693.75 84.50 01/13/97 100 shares Dab Evans Farms, Inc. Net proceeds - 1,240.80 Acquisition value - 1.50000 S 259.20 TOTALS S 84.50 $ 572.36 Net Gain (Loss) -Sm.8fi - 3- DISBURSEMENTS OF I'RINCU'AL 08/14/96 Hoffman-Roth Funeralllome, Inc. ,funeral services $ 2,630.75 08/14/96 Georges' Flowers, funeral nnwers 54.59 08/16/96 Fowler, Addams. Shughart & Rundle, cash advances for: Register of Wills. probale of Will $ 132.00 Short Certificales and 15.00 filing Disclaimer and Renunciation 3.00 150.00 08/26/96 Mountz Jewelers. jewelry appraisal 287.26 08/27/96 John B. Fowler. III, family exemption, on accounl 1,997.00 10/11/96 Register of Wills, Agent Pa. Inheritance Tax - Gross $ 387.79 Less discount -18.93 368.86 04/11197 Register of Wills, filing Pa. Inheritance Tax return 15.00 04/11/97 Carlisle Memorial Service, Inc., grave monument and inscription 3,000.00 12/16/97 John B. Fowler. III, family exemption, balance due 1.503 00 TOTAL DISBURSEMENTS OF PRINCIPAL $ 10 006.46 DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES TO: Cynlhia E. Fowler. formerly Cynthia F. Clark. under Item II of Will Engagement ring. in kind TO: Amanda L. Fowler, under Ilem III of Will Gold eternity ring, in kind TO: Joltn B. Fowler. III. under Item IV of Will Automobile (Toyota Camry), balance of jewelry, wearing apparel and other personal effects, in kind $ 4,150.00 425.00 21.837.50 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARY U(i ~ill...iQ -4 - RECEIPTS OF INCOME Inlere\t: 1996-97 Cash credit balances account, Legg Mason 1997-98 Cash credit balances account, Legg Mason (through 02/28/98) OrdilUty Dividends (Cash): 1996-97 1996-97 1996-97 1996 1996 1997-98 1997-98 1998 1997 Amoco Corp. Brislol Myers Squibb Co. Dauphin Deposit Corp. U.S. West COInmunicalions Group, Inc. Bob Evans Farms, Inc. Amoco Corp. Bristol Myers Squibb Co. Allied Irish Banks, PLC, ADRs (net dividend accrucd/see · under Compositiun of Principal Investments, page 5 of Account) Dauphin Deposit Corp. 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Ul 0 0 0 0 0 0 0 0 Ol H 0 ..... ..... ..... ..... ..... ..... ..... ..... - :E V 0 ~I ... H ... " ... 0 ... ... '< 0 Z 0 0 0 0 0 ... 0 0 V H " ..... ..... ..... ... ..... ..... ..... ... Z "' .; ID ID ID ID ID ID '" '" H .. I-< 0 0 0 0 0 0 0 0 '\ - - '" , (-0 0 N 0 III ... '" 0 0 '" U N '" M Cl I' I' '" < >< '" I' '" '" '" < 0 (-0 '" ... N M '" ... ... ... 0 '" ... ... , , (-0 :z: M N Ol 0 U III .. 0 ... 0 U < . 0 '" H U Z H ..: 1>0 , , I' Ol .. 0 .. 0 .. 0 :z: III .. 0 '" 0 < M 0 '" U '" M '" :c III 0 0 Zo U 0..... Z H'" H (-oM U.....< <0..... Ill'" (-0 ~6i I-<ClZ o . r....:..: O:z:'" 1-<" I-< ~ III ZOO '" "'Or.. .. :c..... u "'... H III 1-<0 '" '" :z: '" <..... '" '" '" .. I-<Ol > U III 0 '" '" H '" '" I-< :z: Ol Ol Z '" . ., > '" '" :c .. .. ., I-< ... ... Cl Z III III ~ ., :E r.. r.. ., 0 0 Cl < Z '" ., :z: ~ 0 Cl Cl III H .. .. < I-< ;; ;; U 1>0 :z: H r.. III ..: (-0 I-< 0 00 1>00 1>0 III < H H Cl ~ III Uc:l Uc:l .. .. Z ~ Z'" Z" ~ < H ~ Hill Hill (-0 c:l ..:< ..:< 0 0 Z ~ I-< 1>01%1 1>01%1 I-< I-< '" - - "' .~~ , 0 0 0 0 ..... ..... ~I '" '" . if' 0 0 ..... ..... 0 0 ~ ... Exhibit D Exhibit E Exhibit F INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYLVANIA NOREEN M. FOWLER. Dcccased. INTER VIVOS TRUST : ORPHANS' COURT DIVISION :NO. AFFIDAVIT OF CONSENT, WAIVER AND JOINDER I, AMANDA L. FOWLER, a rcmaindcnnan in the Trust Agreement under Article VI thcreof, have read the Petition to which this Affidavit is allached, and I, for myself and for all of my minor and unborn or unascertained issuc. do hereby conscnt to thc Petition, its contcnts, its filing and the proposed Decree; do hereby waive all rights to and notices of hearing and all rights to participate in and to testilY at any such hearing ordercd by this Court; do hereby join in the prayers of the Petition, including termination and full and complete distribution of "Trust B" and discharge and release of the Trustee; and do hcreby waivc the appointment of a guardian ad Iitcm for my minor issue and a trustee ad litem for my unborn or unascertained issue. .'"' ," , ( (",,(- / /~~ Amanda L. Fowler Sworn and subscribed before mc, this~ day of November, 2000 C;&~u~ f! 7l(L~MJU'(h Notary PubliC 1J/n . ., <;:. ..J i ~ . .. y (~/I;I)I.t.J.u.rY(";{IX/t(,,) . -Y3/. C/O) Exhibit G INRE: : IN THE COURT OF COMMON PLEAS OF : CUMBERLAND COUNTY, PENNSYL VANIA NOREEN M. FOWLER, Deceased, INTER VIVOS TRUST : ORPHANS' COURT DIVISION : NO. CONSENT. WAIVER AND JOINDER ALLFIRST TRUST COMPANY OF PENNSYLVANIA, N.A., successor to DAUPHIN DEPOSIT BANK AND TRUST COMPANY, of Carlisle, Pennsylvania, does hereby acknowledge that it has this date received a copy of the Petition, Exhibits and Proposed Decrees; that it does hereby consent to the Petition, it contents, its filing and the proposed Decrees; that it does hereby waive all rights to and notices of hearing and all rights to participate in and to testilY at any such hearing ordered by this Court; and that it does hereby join in the prayers of the Petition, including tennination and full and complete distribution of "Trust Bn and discharge and release of the Trustee. ATTEST: L)~.t21~ Dated: November ,;! [( , 2000 CO"'~FmMhl 'Wt:Jfv'f~~l'"" HAnRlsB~~tPA 1~\z8.0fJOl /.5- 1/ 'I .- ( ;' INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS / " " "": REV - ISOO EX . (7 .')4) rOil CATPi or otAlH "Tn" lUll/')1 CHeCK HERE If A ~;POU~.Al 0 I'OVrnIYC;H[[lIT l'iClAIM[O FILE NUMBER 2. Supplomont.ll Roturn 4a. Futuro Inlorost CompromIse (lor d,1105 of dOillh .1110r '2-12 82) [R] 6. Decodont Dlod Testale D 7. Docodonl M.llnt.1lned .1 living Trust (Attach co y 01 Will) (All.lch.1 cop 01 Trust) C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: o 0 R N R 0 E E S N T CAB H P L E P 0 C R C K 0 K P S COMPlCT[ MAIUNGAOORE5S Fowler, Addams & ,aundle r" , 2B South Pitt S:t'reet .,' Carltsle PA 17013 None 36,111.56 None None 26,/112.50 None Nonc CUUNlvcoor o E C E o E N T DECEDENT'S NAME IlAST. FIR5T ,AND MIDDlE INITtAll Fowler, Noreen M. SOCIAL SECURITY HUMUE" OrC[OENT".C:OMf'lllE MlOJl[!,'; 120', \lhlte IIlreh I.",,,, Carll:;Je, PA 17013 DAlE OF CEATH OAT[Or (llfH'1 11/26/1!l1 IBB-30.2089 07/12/96 Cumhorland County- ~iOC1AL ~;lCUnHY NU~O[R 171.10-722B \IF APPlICAOlEISURYIYING SPOUSE'S NA~E IlA:.it.rlR!".l AND ~IO()l[ IUlllAll Fowler Ill, John Il. X 1. Original Return 4. limited Estate o 5. o S. R E C A P I T U L A T I o N NA~E John B. Fowler, III, Es . TELEPHONE NU~BER 717 2/,9.B300 1. Real Estate {Schedule AJ 1 2. Stocks and 80nds (Schedule 8) (2) 3. Closely Held Stock/Partnershlp Interest (Schedule CI (3) 4. Mortgages and Noles Receivable (Schedule OJ (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Sch E) (5) 6. Jointly Owned P,operty (Schedule F) (6) 7. Transfers (Schedule G) (Schedule L) (7) 8. Total Gross Assets (total lines 1-7) 9. Funeral Expenses, Administrative Costs, Miscellaneous Expenses (Schedule H) 10. Debts, Mortgage Liabilities, Liens (Schedule I) 11. Total Deductions (lotallines 9 & 10) 12. Net Value 01 Estate (line 8 minus line 11) 13. Charitable and Governmental Bequests (Schedule J) 14. Net Value Sub.ect 10 Tax (line 12 minus line 13) 15. Spousal Transfers (for dales of death alter 6-30-94) See Inslructions for Applicable Percentage on page 2. (Include values from Schedule K or Schedule M.) 16. Amount of line 14 taxable at 6.'. rate (Include values from Schedule K or Schedule M.) 17. Amount 01 Line 14 taxable at 15-'. rate (Include values from Schedule K or Schedule M.l 18. Principal tax due (Add tax from line 15, 16 and 17) 19. Credlts/Sp Poverty Prior Payments Discount 0.00+ 368.86 + 18.93 Interest (9) 12,517.10 (10) 17,053.12 21.9(,-0555 y[An NU~OEn A~OUNt UECEIYEDtSEE INstRUCTIONS) lO8, 893.35 RemaInder Return (for d.lles 01 death prior to 12-13-82) Federal Estate Tax Return Required Tolal Numbor 01 Salo Deposit 80xes ::J -.J (8) 62,521.. 06 (11) (12) (13) (14) 29,570.22 32,953.8/, 32,953. B/, 0.00 (15) 26,6/.5.58 X Or. = 37B.50 (16) 6, 30B. 26 X 06 = 0.00 0.00 X .15 = John Il. Fowler, III 28 South Pitt Street C~;ril~-i~-,- .PA.. -fjiffj..'. - -- - ..... - - - ...... ...-..- Fowler, Addams & Rundle 2B South Pitt Street c;;ri i;;'\';-, 'PA-' 'i70'(3- -.. -.. -..... -. -. - - _... -... -' T A X C o M P U T A T I o N (17) 20. If Lino 19 is greater than Line 18, enter the dllleronce on line 20. This is the OVERPAYMENT. []J ~ ICheck here If you are requesting a refund of your overpaymentl 21. If Line 18 is greater than line 19. enter the difference on line 21. This is the TAX DUE. A. Enter the interest on the balance due on Line 21A B. Enle, the total 01 Line 21 and 21A on Line 218 This" the BALANCE DUE. Make Check Pa abl. 10: R, Isler 01 Wills. A ,nl ~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH . . Under perwlllltS of perJury. I dedlle Ihlll hive e..mlned thIS leluln, Including accompanylrlf) schf'dules and slalt'mt'nls. and 10 the besl 01 my knowledge and bellel, It Is true, correct and complete, I declale thlllll real eslale hiS bel!nrl'polted alllue markel vollue Dpcl.u.llionol prl'parel 01 her than the personalll'pleSl'nlatlve Is bas~ onall inlormationol which preparer has any knowledge. ~ EPRESEUTAllVE CopyrlCJht (c) 1994 10lmsollWlre only CP~yslems.lnc. 378.50 (18) (19) (20) 387.79 9.29 (21) (21A) (21B) 0.00 0.00 0.00 DAlE {/If ItJ DATE Form 1500 (Rev. 7.94) i'.J--//1/ -~. SUREAU Of INDIVIDUAL TAXES IHttIlUIANC[ In DIVISION DlPI. :aObOI ttARRISBUIfG, PA 111:"-01101 (j ~~(~~. ~~ dr':&-.' ..",,,,'~ ~ ..c; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE Of INIIERITANCE TAX APPRAISEHENT. AllOWANCE DR DISALLOWANCE Of DEDUCTIONS AND ASSESSHENT Of TAX III'ilo' till' 111-.11 JOHN B FOWLER FOWLER ETAL 26 S PITT ST CARLISLE I II ESQ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-21-97 FOWLER 07-12-96 21 96-0555 CUMBERLAND 101 NOREEN M PA 17013 1- Anou"t Renitt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... iiEV=is4i-EiCiiFpOioj-:97Y"NOTicEuOFo-iNHEiiiiANCE"i'-lix-iiPPR'A-isE'ifENTo;-iiLi-oWAN-CE-iilimuoom__omo DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX NOREEN M FILE NO. 21 96-0555 ACN 101 ESTATE OF FOWLER DATE ATTACHED 07-21-97 TAX RETURN WAS: I ACCEPTED AS FILED I X I CNANGED SEE NOTICE RESERVATION CONCERNING FUTURE INTEREST 0 SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..I est.t. (Schedule A) (1) 2. Stacks and Sonds (Schedule OJ (2) 3. Closely Held stock/Partnership Inters.t (Schedule CJ (3) 4. Hortgages/Note. Receivable (Schedule DJ (4) 5. Cash/Bank Deposits/Hlsc. Personal Property (Schedule EJ IS) 6. Jointly Owned Property (Schedule f) (6) 7. Transfers CSchedule GJ (7) 8. Totel Alsets .00 36,111.56 .00 .00 26,412.50 .00 .00 IBI NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paYMant. 62.524.06 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. funaral Expenses/Adn. Costs/Hisc. Expanses (Schedule H) (9) 10. Dabts/Hortgage Liabilities/Liens CSchedule I) CI0) 11. Tot.l Deductions 12. Net Valu. of Tax Raturn 13. Charitable/Govarnnental aequasts CSchedule J) 14. Nat Valu. of Estate Subj.ct to Tax 12.517.10 17.053.12 1111 1121 1131 1141 ,q.~7n n 32.953.64 .00 32,953.64 If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 16 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Anount of Lina 14 at Spou.al 16. Anount of Lina 14 taxabl. .t 17. Anount of Lin. 14 taxable at 18. Principal Tax Due TAX CREDITS: PAYHENT DATE 10-11-96 07-14-97 NOTE: rat. Lina.l/Class A rate Collataral/Class a rat. IlS1 (hI 1171 26.645.56 X .00= 6.306.26 X .06= .00 X .15= 1181 .00 376.50 .00 376.50 RECEIPT NUHBER AA146637 REFUND DISCOUNT 1'1 INTEREST/PEN PAID I-I 16.93 .00 366.66 9.29- AHOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 376.50 .00 .00 .00 . IF PAID AFTER DATE INDICATED. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS lESS THAN fl. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREOn" ICRI. YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I . R[S[AVATJONr [It.t.. of dlcld,nt, dying on or b.far. Olc..bet 12, 1982 a_ If any future Int.r..t In thl I' tat, I, tran,'.rr.d In Po.....lon or enJoy..nt to Cla'l a (collet,ral) bln,flctarl.. of thl dlCldlnt .'t,r thl ..pltatlon of any ..tat. for 11'. or for y..r., thl Co..onw'81th hlreby ..pr..,ly rl.lrv.. thl right to appral.. and ....., tran,f.r Inhlrltancl r.... at thl lawful el". B leol1a'.r.l' rat. on any such future Int.r..t. PURPOSE OF HOTICE~ PA'YItENTI REFUND eCA): OBJECTIONS I ADHIN lSTRATlVE CORRECTIONS: DISCOUNTl PENAlTY I INTEREST: To fulfill thl 'Iqulr...ntl of S.ctlon 2140 of thl Inh.rltanc8 and E,tat, 'a. Act, Act 21 of 1995. 17l P.S. Section 9140), D.tlch thl top portion of thl. Hotlel and .ub.lt with your pay..nt 10 the R.gl.t.r of Will. prlnt.d on the r.v.r.. .Id.. "Hak. ch.ck or .on.y order payabl. to: REGISTER OF MILLS, AGENT A r.fund of a tax cr.dlt, which wa. not r.quI.ted on thl 'a. Rlturn, .ay bl r.qul.ted by co.pl.tlng an "APpllcetlon for R.fund of p.nn'Ylvanla Inh.rltanc. and E.tat. Tax" IREY.1313). APplication. er. avall.bl. at the Offlc. of thl R.gl.t.r of Will., any of the 23 R.v.nu. DI.trlct Offlc.., or by calling the .peclal Z4.hour an.w.rlng ..rvlc. nueb,r. for forI' orderlna: In P.nn.ylvanla 1-4DD.36Z.2D5D, out.ld. Penn.ylvanla and within local Harrl.burg ar.. 11111 787-8094, IDOl (717) 77Z.2Z5Z (H.arlng I.palred Only). Any party In Intlr..t not .atl.fl.d with the appral.e..nt, allowanc. or dl.allowanc. of deduction., or a..e....nt of tax flncludlng discount or Int.r.st) as shown on thl. Notlc. .ust obJlct within .Ixty (60) day. of r.c.lpt of this Notlc. bYI ..wrltt.n prot..t to the Pi Depart.ent of R.venUI, 80ard of Appeal., Dept. 281021, Harrl.burg, PA 17128.1021, OR ...llctlon to have the .att.r d.t.raln.d at audit of the account of the p.r.onal r.pr.slntatlvl, OR ..apPlal to the Orphan.' Court. Factual error. dlscov.r.d on thl. .ss.....nt should b. .ddr....d In writing tOI PA D.p.rt..nt of R.v.nu., Bur..u of Individual T...., A'INI po.t A.se..e.nt R.vl.w Unit, Dept. 280601, Harrl.burg, PA 11128.0601 Phon. (111) 781.6505. S.. page 5 of the booklet "Instruction. for Inheritance lax R.turn for a R..ldent Dlc.dlnt" IREY.150IJ for an .xplanatlon of ed.lnl.tr.tlv.ly corrlct.bl. .rror.. If any ta. due I. paJd within thr.. (3) cat.ndar .anth. aft.r the d.c.d.nt'. d..th, . flv. p.rc.nt f5~J dl.count of the tax paid J. allow.d. Th. 15~ tax a~..ty non.p.rtJclpatlon p.nalty I. coaputed on the total of the t.x and Inter..t a....s.d, and not paJd before January 18, 1996, the flr.t day aftlr the .nd of the tax a.ne.ty p.rlod. Thl. non.pertlclp.tJon plnalty I. .pp.alabl. In the .... .annlr and In the the ...e tl.. p.rlod a. YOU would app.al the ta. and Inter..t that ha. b.en a..e..ed .. Indicated on thl. notice. Int.r..t I. charg.d b.glnnlng with flr.t day 0' delinquency, or nln. (9) .onth. and on. IIJ day fro. the d.t. of d.ath, to the date 0' pay.ent. ,.... whIch b.ca.. d.llnquent be'ore J.nu.ry I, 1982 b.ar Int.r..t at thl rat. of .1. (6~) perc.nt p.r annul calculet.d .t . delly rat. of .000164. All t..e. which bec... d.llnquent on and .ft.r January 1, 1982 wIll b..r Jnt.rl.t .t a rat. which wIll vary frol cal.ndar y.ar to cel.ndar y.ar with thet rate announced by the PA Depart..nt of Rlvenue. th. .ppllc.bl' Inter..t rete. for 1982 through 1991 .rlS !!!! Inter..t Ret, Dally Inbrnt rllctDr !!!! Intl".t R.tl Deily Inler..t reclor 1982 zn .000548 1981 .~ .000241 1983 16~ .000418 1988.1991 It:( .000301 1984 \I~ .000301 1992 .~ .000241 1985 13~ .0003S6 1993.1994 1~ .000192 1986 l'~ .000214 1995.1991 .~ .000247 "Intu..t I. calculet.d a. follow.s INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR ..Any Notlc. J..ued after the t.. b.co'.. d.llnqu.nt will re'l,ct an Intere.t calculation to ,I,tl.n (IS) day. beyond the d.te of the 8..el...nt. l' peY"nt J. .ad. a'ter the Int.rl.t cOlPUtetJon date Ihown on Ih. Notlc., addItional Jntlre.t ault b. c.lcul.t.d. .. . R[~WDEJ.It-Ut . INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT 280601 HARRISBURG PA 17128.0601 DECEOENrS NAME FILE NUMBER 2196.0555 101 Noreen M Fowler REVIEWED 6Y ACN J. Paul Dibert SCHEDULE ITEM NO. EXPLANATION OF CHANGES The amount on Line 15 includes assets passing outright to the surviving spouse. These assets and the deductions associated with these assets have not been verified by the Department. ROW Page 1 \ /.5-;1'1./ . l--" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT * BUREAU Of INOIVIDUAL TAKES INH(AIIAHC[ lAX DIVISION O[PI. 1I0601 fwtA1SIURC, PA I1Ue-0601 ",.uun i" III-'ll JOHN B FOWLER FOWLER ETAL 26 5 PITT ST CARLISLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-04-97 FOWLER 07-12-96 21 96-0555 CUMBERLAND 101 NOREEN II I ESQ Allount R...Ut.d PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 NOTE: To inlu~. proper credit to your .ccount, sub..!t the upper portion of this for.. with your t.x p.y...nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iiE'v:i6iii-EX--"Fj;-[o:f:m--mn.iii;-iN'ifERiTANC'E-Titif"STA"iEH'ENT-iiF'-itccouN"r-il-..----mmn--mm- ESTATE OF FOWLER NOREEN M FILE NO.21 96-0555 ACN 101 DATE 06-04-97 TNIS STATEHENT IS PROVIDED TO ADVISE Of THE CURRENT STATUS OF TNE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF TNE PRINCIPAL TAX DUE. APPLICATION OF ALL PAYHENTS. THE CURRENT BALANCE. AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 07-14-97 PRINCIPAL TAX DUE, 376.50 PAYMENTS (TAX CREDITS), PAVMENT DATE 10-11-96 07-14-97 RECEIPT NUMBER AA146637 REFUND DISCOUNT (+) INTEREST/PEN PAID (-) 16.93 .00 AMOUNT PAID 366.66 9.29- TOTAL TAX CREDIT 376.50 .00 BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE. SEE REVERSE SIDE fOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN .1, NO PAYHEHT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YDU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS FORH FOR INSTRUCTIONS. I M PAYMENT I Detach the top portion 0' this Notlu IInd ,ub.1t ,dth your p..,.ent .ad. p.y.bl. to the n... end .delr... printed on t~ r.v.r.. ,Ide. If RESIDENT DECEDENT ..... dMck or ltOMIy ordar pay.bla tal REGISTER OF WIllS, AGENT. If NON-RESIDENT DECEDENT .ska chack or ~ay ord.r p.yabl. tal COttHONWEALTH OF PENNSYLVANIA. - -' -," .' .~I REFUND (CRh A rlfund 0' . tu cr.dlt, which .... not r.qu..ted on the T.. R.turn, .a., b. r.qo.M.t.d by cOlIPhtlna an "application far R.fund of Penn,.,lvanl. Inharltanc. and E.t.t. T.." (REV-IllS). Appllc.tlon. .r. .v.llabl. .t the Dfflc. of the Aagl.tar of Will., any 0' the 23 Rav.nua DI.trlct Dfflc.. or froe the Departaant'. 2'-hour an.verlna ..rvlc. nueber. for for.' ordering: In Penn.ylvanl. 1-laO-36Z-Z0S0, out.lda Penn.ylvanla and within local Harrl.burg .r.a (711) 717-8094, TOOl (717) 77Z-ZZSZ (He.rlna lapalred only). REPlV TO: ou..tlon. raglrdlng .rrors contained on this notice IhoUld be eddr...ad to, PA D.p.rtaant of Ravenue, Bur.... of Indlvldu81 T...., ATTHI POlt A......ent R.vl.w unit, Oapt. Z10601, H.rrl.burg, PA 171Z8-0601, phone (717) 717-6505. DISCDtIIT: If any ta. due I, p.ld within thr" (]J calend.r eonth' .ftar the dec.dent'. daath, a flv. percent (5%) dl.count of the t.. p.ld .. aUowed. PENAL TV I The 15:( ta. aena.ty non-participation pen.lty I. coeputed on the tot.l of tha t.. and Int.r..t .......d, and not p.ld be'or. Janu.r., 18, 1996, the flr.t da., a,t.r the end of the t.. .ena.ty period. INTEREST. Int.r..t I_ charged beginning ..Ith flr.t da., of delinquency, or nine (" eonth. and ana (1) day froe tha d.tl 0' death, to the data of p..,.ent. T.... which bee... d.llnquent b.'ar. Janusr., 1, I'IZ ba.r Int.r..t at the rat. 0' II. (6:() percent par ..... c.lcul.t.d at . dally r.ta of .ODD1M. All t.... which b.c"" d.l1nq.Mnt on and .ft.r Janu.ry 1, 198Z will be.r Int.r..t at a r.t. which ..111 vary 'ral calendar .,..r to calend.r .,..r ..Ith that r.t. ennounced b., the PA Dapart.."t of R.v~. The appllcabla Int.r..t rat.1 for I'IZ through 1997 ara. . ., . V..r Intarut Rat. Oall., Int.r..t fector V.ar Int.r.st Rata O.lh Int.rut fector 1912 lOX .aoo~1 1917 'X .000247 I.IS 16X .ODD418 19&1-1991 IIX .OODSOI 1914 IIX .000301 1992 'X .OODZU 1915 In .0DD]56 199]-1994 71< .DDDI9Z 1.16 laX .000274 19n-I997 ox .DD02U --Int.ra.t I. calculated .. 'allow.. IIfTEIlEST " BALANCE OF TAll UNPAID X HUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --An., Notle. h.ued .ft.r the tax bacoell delinquent liIlll reflect an In\lrut calculation to ,1ft.." (15) da." beYond the dIIta 0' the ..........t. If p..,.."t II eada aft.r the Int.rut cQllPUtaUon dIIt. showt on the Hatlc., additional Int.r..t ..,.t be calcul.tad.