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Home My WebLink About97-00223 Ill' H"" '" '" ~.,~.Q_ FOR REGISTER'S OFFICEUSE ONLY ES!~~!~rINI~~~~A ~.I~~~;~!____~____~.;;;:IJ:I~n_d"._______~~.." ......._......l.~.~I~;~mlJo~_~. DECEDENT INFORMATiON: Entor detn es It will appear on 011 documents submitted to the department. ~~~.::0::;:t:.' ;.,,,.. '''.= ~- ] """ , ;:.;,:'~~ , H - _H_I::~' ~,,~I)'~~";Cj.- -1 '}.':2.~L_~:~_L-.:)~':~(' 1\j[lW~2~~lq'I"\___-L!lLt(~I''';\ IG\ I I'lL '\ TYPE FILING: Enter check Iv) mark to Indicate the nsture of tho return to be flied with the department. [ L~~~"I~~:IIJ",~~=i~I~_~B.al. O~ll~_~-~~_~ ]E~IlIO TRX_~n~~-- [~UI;g~On PlJrpo~~~~o Ollra, ~~B:I.ll LETTERS GRANTED' Enter ChllCk (v) mark to Indicate the nature of the p,oceedlngs at the Ragls'er of Wills , Office. (Attach additIonal aheeta II explanation Is necellssry.) C--- ---------------- -------.-..-.-----....-----.......-.- ] [IToSlRmanlRry IJArlmlnl'lrollon LJNo 10110," [lOlhe, (Plaa.e e'plalnl _.._-~_.__._-~._-_._-_.__. ---_._.._-~--------- '-. Name (Last) B~{ ... --~~"---- Str at Addross ci"t~iwt lL PERSONAL REPRESENTATIVE INFORMATION: Executor/Administrator Nam~LoSlI (Flr~l) (Mlddla) ~clal Socu,lly Number s;r.;Ji-L~l~,1 ':'. . -Y:'I :.\~,,~-----------__J:~~~---_- I~~~:~ \ ! ) CI P, I) U(1 \:, \ (I(,{' . ..,--_._--~---~._-- .-.. ~-----.- ..._-----_._._-.._~-~--_.. Cily <:-. \. I ,:,) ", \ '1)\ \ilY ) VY ( (II Co-Executorl Administrator ATTORNEY/CORRESPONDENT Enter all dots concerning the attorney or other Indlvldusl to receive all INFORMATION: tax Information snd correspondenee. ----------..-- (Middle) D ..l . '\ -2 ') (/ ---____.____\Jr.___ _ __ --C-:o------'----'-2---___ .- .~~:~~- Supremo Counl.D. , ~Iale ~ /7tJf!. .;fr.~-~~_ Enter ell dats concerning the personal representatlve(s) of the eatatB authorized by t:,e Reglater of Wills Zip Code Telephone Number "/1 -, i' tJ';'. r Stota P 1'\ Zip Code ILh') Talaphona Numbar ')1'1 5 :i) '/:~II b' Nsm. (La'l) (Fllal) (Mlddla) lSDola' Saourlly Numbs, _______.~______~___~__________ - . I Street Address Cily Slreot Address ----- -.------------ ------- --- -------------~.-l - ------ - City Slole Zip Coda -..J Talephone Numbe, rapa, ~1 - / (: ) lH!1Ilf1> -~/)/~L , . I';/(t~li ' (I. t 'OR OAIII 0' OIA'H AmR 121~ I 191 CHICK HIRI INHERITANCE TAX RETURN ~o~::~U~:~OI' II el.AII\\'O I] RESIDENT DECEDENT P1LiNUMIi..-----'---~'------- COMMO~~~I~IIT~,'lI,':It'lW~ANIA (TO BE FILED IN DUPLICATE d! 9?;?,,{3 H..",fJ:.jy,llfl!21O<<l' _ ___ WI!H R~~IS!_ER O~ ~ILLSt. COUNTY COOL___~_ Y!A~. ~ CtDIN';NAMf Il.U1, ".,rAND MIDDLE INITIAl! ' (lee llN '5 ( M'lnrAO~- GAYNER, SAIU\II D. I '14 GHE~:NIUllGE I,ANP. m ioo'ATTrciiii!'HUMII' ~rO-'-"rl------riiA" Of "ATH . NloMV I I.I.E, PA 17241 (il 559-02-3356 --1..!..!..-21-~-1 08-' 9-0') COO" CUMBEIU,AND __,~__ '" ~/~"" "i;;;;;;oiiOuif,,,...., I"" ".., ,,,.;;om~ '.~/~lfcu"lY NUMII' _~tMauNiifC"V!D I'" INI1.UCTlaN" KJ I. Original Return 0 2. Supplemental Rtl"'rn 0 3. R.malnder R.turn Ifo, dolo. of d,o,h p,io, 10 12.13.821 o 4. limited ellat. 0 "a, Future Int.r..t Compromll' 0 5, F.d.ral Ellal. To'( R.lurn Required liD, dotll 0/ d,o.h oko, 12.12.821 Kl 6. O.c,d,n' Dl,d rll,at. lrJ 7, DtCld.nt MaintaIned a llvlno Trull (AII.,h copy 0/ Willi IAHoch copy of Tru'll ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. NAMe-' COMmlf MAIliNG ADORUS --- DOROTHY ROGEHS 109 PINE OAK LANE ""HaNINU.'" SHIPPENSBURG, PA 17257 -/17 )532-7248 RfV,I~OO fh (1.941 I, Rool Ell.', ISchodul, AI 2, S,oc", ond Bond. ISch,dulo 8) 3, OOlOly H,ld Slock/Portno"hlp InlO'OIt (Sch,d"l. q ... MOrlgag.. and Not'l R."lvobl. (5ch.dul. 01 5, Calh, Bank O,polltl & MlfCAlllan.oul P.rlanal Prop.rty (Sch,dul, EI 6, Jolnlly Own,d Proporty ISthodul, F) 7. T,nn"'" ISchodul, 01 (Schedul, 1I 8. TOlol Gran An... (totoll/ntl t.n 9. Fun.ral EKp.nl.l, Adminlltrotlv. Coltl, Mllctllon,oul E.pon... ISch,dul, HI 10, Dob". Mortgogo 1I0bilillOl, lion. ISchodulo II 11. Totol Ood"ctlon. IIO.olll... 9 & 101 12. N., Value of eltat. Illn. 8 minuI lln. 11) 13. Charitable and Governm.ntal R.qu'lh (Sch.dul. J) 14, Not Vol" Sub,,,, to To, Ilino 12 mlnu. lIn, 131 15, Spoulal Tranlf.rI (for dat'l of d.ath aft.r 6.30.9AI 5.. Inllruetlon, for Af,pllcubl. P.rcltntag. on R.v.,.. Side, (Indud. valu'l rom 5ch.dul. K or Sch.dule M.l 16. Amount of lln. 1.. IOJl;oi-l. 01 6% r<'lt. (Includ. valu.1 from Schedule K or Sch.dult M.I 17, Amounl of lIn. 1.. taxable nt 15% rat. (lndud. valul' from Sch.dul. K or Sch.dul. M.l 18, PrinclpallaK due (Add lax from Un'l IS, 16 and 17.1 19, C"dlll Spoulal Poverty Ct.dit Prior Patm.nh Ollcoun, -0- + 30,0~:.2l\._ 20. If Un. 1911 gr.at.r Ihan lin. 18, .nt.r ,h. dIHtr.nc. on lIn. 20, ThlM II the OVERPAYMENT, mo 21. If lIn. 18 h greal.r than lint '9, ent.r the dlH.rtnctl on Lint! 21. Thil ilth, TAX DUE. A. ~ntlr th. intlrtU on the ~l]lance due on Lin. 21 A, 8, Ent.r Ih.lo'al of Un. II and 21A on Un. 218. Thil h th, BALANCE DUE. Make Ch.clc Pa~ ab~~. '01 R.gl,." of Will., Aglnt ~ BE si.lri~:io ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ~ of( /1.1 of p.rjury,' clar I I ~O\." oJl'omlned ,hi, relurn, Including accompanying Ichedull'll and Ilolllm.ntl, and 10 ,h. bill of my knowl.dgt. and bllief, reet and ompl I . I dttlCJ II :h.J. 'JlI '.01 '1la'e hal bun reported allrUI market valu.. D.clarolion of preparer olh.r Ihon Ih, penon~1 reprelln'oliv. i. :;;Io,!",,~ ,,,~I~h:ro'N.;~':~~'N.nYlno":~,~if'lJ:/T 'Ii-~- ___ __ ___ - _DAlE , -- . ,~____jJ)fJJ.1J:j.L/{l:"_c)~4 / - 1~~J!dll!fJ t~7--- 0'"' ''''N "" N-'''UMC-_~~~'\~__._~____~~\~,~.~,~t!J~~~; ;:~~~;~:~N~~;0;;~1 . ~ LT /9"[ _u_u ~ ..:s.. !Ii .' *' i~ sf z ! :5 ~ ~ .. z i I ... ~ .... __ 8, Total Number of Safe Oeptlllt 80,1(.1 ( 11-=.9. 121 68,932.94 131 -0- (4) -0- (51 498,703.45 ( 61 171 -0- -0- 191 5,339.25 (8,567,636.39 (101 3, 147.21 1151-0- 1161559,149.93 1171::'~- (1118,486.46 1121559,149.93 1131-0- 1141559,149.93 -0- K,__ . ,06. 33,549.00 . ,15 . -0- 118133,549.00 Int.reu 1191 :!!L. 000.00 (201 -0- Che[~ here ,I you cu'!.' f(>qucl!.hng {I Il.fund of you. ovtr"povnwnl 1211 <3.5"9.00 121 AI L.12.1...111_ 12181.,>.,270..03 ..1 Ut.. .~. -:i! '5 --_.~ 7 W~ 1"1 .:":~~. CAPe DOOt<kEEPlt4G f.t. TA>--< C1' P.O~/07 ( FIFl'H: Il(ivc, d(vise ~nc1 hl"I"""II, ,I".'ot. "",.1111", :l11n I'emalnckr of my EMiltC'. of every nature and wherever sin,,,I,,. 1111" IllI' < 1111.1, "", ," Tn,sl~e's, to he added to and thereafter held in Trust as part "j' 111<' fll1',1 ""\':1" ,'''l''l'lallll'' thai CCrlall1 Revocahle Trust Agrel!ment dated . ./.CjM/q,( , ""I ,,"'I'1I11ct hy me prior 10 I,he execution of this. my lasl Will .111.1 T"sl:II11<:"', '0 11.IV<' ,1111110 hold. IN TRIJ~T NEVERTHELESS, for thc use' a"d 1'"'1"""\ . ,.I ,.Ilhf'd '" t!l" l'iI'm,s :lI1cl PI'OVlSIOIlS thereof. including ilny altCl'all""' O,"\\I"Hll'" III'. IIHrt"o "," allY other TI'IIs1 whkh ma)' hereaflcr be suhstitulecllh,rd'" SIXTHI A, I herehy name, constitute ,me! ..ppllllll Ill\' S'Hl, [,C'w1l1 ~', Gayner as Executor of this, My Last Will and Testament. hi Ihl' "WII' \11',' ~on. Lewis F. Cayne~, shall fail 10 qualify or continue to quality as I':X""IIIOI hI' 1<':''''11 01 de.I\.h. <i,sahilil)', incapacilY or othexwise, I hereby name, consUl",... :nul :IPl'''"11 illY Daughte~, Dorothy I, Rogers Executor. Should one of the jll~t llillll...d 1'1'1''''''' I,n",.,tca~c me. then the remaming person shall serve as sole Execult.),.. Tfwv :\1',' ~" ''(:1'\'1' WII"oUI hond. 8. I direct that my fiducia,it:,~ ,hall 1101 J Il' ''''1l1ll'Crl to cnwr security In any jurisdiction in which the)' may "e.l. C. My Executor shall h,lVe ih" loll'lWllIg !lOIlC'" III "clrli,ion to those vested in him/her by Law and by other prnvislo,1S "i' ihi". IllY Last Will ~md Testamcnl.. 'c exercisable without court approval, .11Id df(:C:\\I'" II,Hi! "'I'llIal distribution of .\11 ?ropcrty~ 1, To retain any III' "ll oi' the.: .\"(;I,~ III my eslate, I'eal or personal. without rcstrieli<H1 'e) illVl,:';lml'lll' :lIHhoril.crl (or Pennsylvania fiduciaries. :IS my !<:XCn1101 I'mlll lime.' 10 lime may deem proper, without rel;ard to ,ltiY IlIincq ,I.: "t divCTsilkallon or risk. 2, To invest In ,III (onlls lit propc;,rty without restriction to investments aUlhOlll.cd lpl' I'l'lImylvallia firludarics, as my Executor from time (() lim.., lilaI' dc':!" 1.1I'ol'"r, Without regArclto any principle of divenilication '" l'i~k !l, To sell ill 1)lIhli< I)' PI'IV,"" ""'" III ...~dl.lll~e. or 10 leave for ,lOy period of' lim~', .lllY Il.,,1 II,. /,''1'>011111 pl'flpcrty \lnel to glve opljon~ for sales, cxch.mgcs 01' k"S(H" I III' "l('" p,ites :mci upon -'lleh rerms or conditiom:ls mv Fx,".'lIt,,1' 11'1>111 II III I' '" lime may deem prl'lpcr. ok; -17 i::J i ~ 1. I ~~ ~. l..' .\ . , ~ (LI'''~ ~ > " ~~ .., 'li' -",... i~ .:... .. u r;!, ~ ,<ff/ :'". . ~ .. 4~' .,.j-'- :1 j~ i~ j " ~ ., ~ ' '" I' r' :i iig II 1I"~ m~~g i i~'~ " d ~ , Athi t ~i~A A ~ I Ii I I E ..~ !: t ~z ~ iREA =ft c ~.. ... ... .. iMai I . ~i IIIi , . i a .~~ I .. I ~ I A w ~! I . w5w ~ HE I t., 1M! !i~ hi M ! ~ ~ t., p~ ! J ~ w i w ~ r I d ji~ ~ ~ r h~ . & ~ ; . w ~ ~ ~ * d . * E I * - ... "'~ p > ..J 6 ~~ ~..J 1Il~ :tQ: >-w ..>- X:z tIl.... Q: o L.. \D Ill! :i ~ ;1 ~ g~ i ~ d! S N ~~! l ~ $I!E I 0\ . ,... :: ltl " . L;,. ~~ " ~It. -il il ;'''''' "i~' .,,=,,' I' i i E I . ~ m i~ ~ 'i~ J, Bf E . B~ :~ ~ ! ISi~~!: .~A~~f =5~~eS 98~,-.~ . w . r~~~8Q "=00; . . I 'i~~~~~ i ~rn "" _1'\ .is II Ii) .... I \D CI ,... N .... I ~ 0\ ~ ,... ~ ltl f . Q: i ~ . :E: ~ :;) ! Z .. ~Il~~~ ~~~.U I!ItIt"\ ...fi ~ II ! ~ j ! n IE ~II! w a w ld ~;~Be I- * E Z * ~:;) * 0 ~ W '" i Ii W Clae< ~J ~ I!I I : ~ ~ ~ :~ i * ~ ~ : j~,1 ~, R~~~8~il8~ ~~~~~~n .",,.........'" ~ ;'" "'~:.. f . . 'J' , ;. 1~ ~ _.' "', ,: t' R88,e~=~~:t!li' F ~..:i~:i~~i~:Hili' .. III A'! ."'l~-: '~,~, ~.' J - i ~=S~'l" ""; - " ~ >~ t III a: :t~ >-w ....>- ffiz .... . ~ ~ E I .. w E ~ ~ ..~ & ~I ~ ~~; g ~. r ~ ~ ~~~iJ!~~ ~ ~hd~h 2l L.. . . . \D ~ > ~ . . Ii: ~ ~ . .~...g.-Cl1II IIICIIQA,. l:f"""" ~cn' """""'AI e.*CIUC.. 1\1"'." ... ....... 'AI ..'" - .... I 1\1 .." "'" ... ... '" '"' lAC "", - . .. A i~ t == ~e i.~ ~. i ~i ~ w~ ~. i r ~ a ~E ~ g ~...~ ,ur ~ ~Ia_ ~ ~ ~ onl ~~~~: ~ a:::::: fU us. ......1/) ... ~~ ~ u............ i........'" II ~:;in r ~).~!, .I: adlL'~W .........11. ~ ~Iw.......t.li: a!.3-:' e O"''''D:II''' Q~I..,j" t1lvl51lUt 1'''1 . (OMMONWfAllH Of PfNN~YlVANI~ INHfRITANCE TAl( RETURN 1I!.$If>_ENT OECEO!N.' _ _ (sTifE of ITEM NUMBER A. SARAH D. GAYNER,] Funeral Exp.nse.. 1. SCHEDULE H 1 FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISC_~LL~~E~US E~PENSES _ Plea.. P,lnt 0' Type _ ___-_ ___~_ __ _n___~__ JIDNUMBI;;/__97_,?33 . DESCRIPTION AMOUNT CREMATION SOCIETY OF PA. SALEM NEW JERSEY METHODIST CHURCH NURSES CORRESPONDENCE TOTAL B. Admlnlltratlv. Co,ts: 4. C, 1. 2, 3. 4, 5. 6. 7. 8, 2,024.75 P."onol R'presentativ. Commlllion. Social S.cu,ity Number of P.rsonal R.pr."ntotlv'l V.a, Com million I paid Family b~mption Claimant Add.... of Claimanl at d.c.d.nt'. death St,eet Add'DII . City 1. 2. Atto,n.y F.e, 3. 150 - 32 - 9624 -0- 394.00 R.lotlonlhlp State __ Zip Cod. P,obote Fees REGISTER m' WILLS MI,c.Uaneou, Exp.n.... BANK OF MARYLAND 146.00 AN L. BROWN, ATTORNEY 4.00 72.50 BARBUSH & HOFFMAN, CPA's ANK CHARGES ITAL RECORDS OF PA TORAGE FEES EGISTER OF WILLS 1,975.00 8.00 9.00 700.00 6.00 TOTAL (AI.o .nter on lin. 9, R.capltulatlon) $5,339.25 (If more 'pat. I. n..d.d, In..rt additional .h..,. 01 sam. 11",1 REVOCABLE" TRUST AGREEMENT --!i. - MADE this _tX~_ day 01 .0 c.-tob-U-u .................._.., 199 s: hy Sally Gayner also known as Sara D. (~aYI1l.'r, an individual and ('(~sident of Cumberland c.ounty, Pennsylvania, (hereinafter referred to as the "Settlor"), Lewis F, Gayner and Dorothy I. Rogel"S individuals ami resielents of Fairfax County, Virginia anel Cumberland c.ounty, Pennsylvania respectively,as (he Co-Trustee's (hereinaficr coll(~ctivcly "Trustee" ) . WITNESSETH: ARTICLE ONE General Provisions (A) Establishment of Trust. Estat.e: The Settlor has transfer-red And e1elivereel to the Trustee that property more fully described in Schedule "A", 3ttacheel hereto and made a part hereof (the "Property"). The Trustee shall holel and aelminister the Property, together with all other cash or property of any kind which the Trustee at any time may acquire Irom the Settlor or from others by inter-vivos transfer or pursuant to beneficiary designations by Last Will and Testament or otherwise, including, but not limited to, the residue and remainder of Settlor Estate as provided for in Settlor Last Wills and Testaments ("Adelitions"), together with the proceeds, investments and reinvestments with respect thereto as a trust estate ("Trust Estate") on the tel"ms anel conditions hereinafter set forth. Such Property shall be held, administered, and e1istributed for the benefit of the Settlor of this Trust. The name of the Trust herin created shall be the Sally Gayner Revocable Trust (8) Distributions t.o Set.tlol"S During Settlors' Lifetime: During the lifetime of the SelllOl", the Trustee shall pay to the Settlor or expend for Settlors' benefit the entire net income produceel hy the Trust Estate ("Income) in convenient installments or otherwise ,LS Settlors may from time to time direct, together with such portion of the plincipal of said Trust Estate as Settlors may from time to time direct in writing or, if settlors give 110 directions, as the Tmstees deem advisable to provide for the health, welfare and comfortable support of the Settlors and to continue Settlors' accustomeel pattern of giving to individuals anel organizations. Any unexpendeel Income shall be addeel to principal and invested as such, 18 (C) Distributions of Trust Estate in the Event a Settlor Becomes Incapacitated: If at anv time a Sell lor is under a le~al disahility, or if hv rcason of illness or mental . . , or physical disahility a Selllor is "incapacitalnl, and such IeI'm is defined helow, and is unahle to make 01' communicate responsihk decisions conccrnin~ Sell lor's alhirs, the Trustees shall use the Income and part or all of Ihe principal of the Trust Estate for the can:, comfort and support of the Sell lor, f()J' the paymcnt of any premiums of insurance on the life of Settlor, or I(lr any other purpose which the Trustees, in tlwir sole anrl absolute discretion, deem to he f()J' Ihe hest interests of Ihe SClllor. "Incapacity" of a Sellloi' shall he detennincd hy Ihe "xistence of one or more of the following: (I) There is a court order, which such Trustee or henclicialY deems 10 be jurisdictionally proper and still concurrently applicahle, holdin~ a pt'rson to be legally incapacitated to act on his or her own hehalf or appointing a guardian to act for him or her, or (2) There arc duly executed, witnessed, and acknowledged written certificates of two licensed physicians (each of whom represents that he or she is certified hy a recognized medical board), to the effect that each physician has examined the Settlor and has concluded that such person has become incapacitated to act rationally and prudently in his or her own financial best interests, 01' (3) Thel'e is evidence which such Trustee or ber.efici,uy deems to be credilable and still cun-ently applicable that the Trustee has disappeared, is unaccountably ahsent, 01' is being detained under duress where he or she is unable effectively and prudently to look after his or her own hest interests. Given the occurrence of such events or circumstances, the affected Settlor shall be deemed to have become incapacitated. Such incapacity shall be deemed to conlinue until such court onler certificates, and! 01' circumstances have become inapplicahle OJ' have heen revoked. Any physician's aforesaid certificate may he revoked hy a similar certificate to the effect that tlle pnson is no longer incapacitated executed either: (a) hy the originally certifying physidan(s) or (h) by two other licensed, hoard certified physicians. No Trustee shan he under any duty to institute any inquilY into a pel's<lI1'S possible incapacity, hut the expense of any such inquilY n~asonahly instituted may he paid from Trust assets. Payment for such inquil)' refers hoth to a reasonahle inquity as to the incapacity of such individual and to that inquil)' as to the revocation of such a certificate. 19 . , ARTICLE TWO, ADDITIONAL PROVISIONS APPUCABLE TO 'n1E PRESENT TRUST (A)Minor Beneficiary Provisions: If any beneficiary who is enlillc~d to I'(~tc,ive a share of the principal of the Tl'llst Estate shall not have allained the age of Iwenty-one (21) years, the Trustee(s) arc hereby authorized and empowered to tonlinue to hold and manage such share for the benefit of such person nntil he or she aHains lhe age of twenty-one (21) years, and the Truslee(s) may actllmulate all or part of the Intome from suth person's share or pay so much thereof, together with such amounts of the principal of his or her share of tlw Trusl Estate as the Trustc,es in their sole and ahsohue discretion shall dC'em proper fOl' his or her health, educalion, welfare, mainlc,nance and support. In the disbursc,ment of fnmls directed to be paid to or for the m.e and benefit of any beneficiary who shall not have attained the age of twen'Y-one (21) years, the Trustee(s) may, in their sole and absolute discretiou, make payment of the same to the parent, guardian or such othc'l" person, if any, having custody of the beneficiary who has not yel attained the age of twenty-one (21) years at the time snch payments are made, to be used for the health, education, welfare, maintenance and support of such beneficiary, but without liability on the part of the Trustee(s) to sc~c~ the application of said payments by the payee, anrl the receipt of any snch person shall be a full acquaintanc,e of the Tl'llstee(s) as to any amounts so paid, or the Tl'llstee(s) may make payment of the same directly to or for Ihe henefit of sllch beneficiary. This shall be conslrued as a power only and shall not operate to suspend the ahsolute ownership thereof by such beneficiary who has not yet attained the age of twenty-one (21) years, nor prevent thc~ absolute vesting thereof of snch beneficial)'. (B) Perpetuities Savings Provision: NotwilJlstanding anything to Ihe contrary herein contained, upon the expiration of tweuty-one (21) years following the dealh of tJle survivor of all the hc:neficiaries herein named or desClihed who are living at the death of the first Settlor to die, aII Trusts remaining hercunder shalllerminatc, and the principal shall be tl"ansferr<~d and delivered to the person thcn c,ntitled to thc InClOme therefrom. (C)Spendthrift Clause: Neither the principal nor thc [nc:ome of any portion of the Trust Estate shall he liable or subject 10 the colllrac:ts, debts, liahilities or torts, now or hereafter made, 21 <:lmtr;ll:tl,d, incmTecl or commillecl, of any bene/iLiary or remainderman; nor shall lht; principal or InnllTle of the Tnlsl I~state he liahle to alladllm~nt hy ~arnishlTwnt proceedin~s or other Iq~al process; nm shall any assignnwnt or order cithl,r of pdndpal or Incoml', wwn hy any heneficiary or remainderman he valid, hut the prindpal and Income shall he paid hl' the Trllslee(s) rlirectly to or for the USl' of the henclici;\ry entitled thereto, without regarcllo any assih'llment, order, allachment or claim whatever. Every such allempted assignment or other disposition hy any hencliciary or rcmaindelman shall not he merely voidahle, but ahsollltely void, except thai this provision shall not impair or restrict the exercise of any power of appointment granted hereunder. No payment h(~reunder shall hecome the property of any bendiciary or remainderman until it is received by him or her or his or her hruardian. (D) Disposition of Accrued Income Following Death of Income Beneficiary: Upon the death of any Income heneficiary, any Income accrued or received by the Trustee(s) subsequent to the last Income payment date shall he paid to the person or persons for whose benefit the principal producing such Income is continued in trust or to whom such principal is distrihuted under the terms hereof. (E) Stock Dividends Allocated To Principal: Corporate distrihutions received in shares of the distributing corporation shall be allocated to ptincipal, regardless of the number of shares and however described or designated by the disuibuting corporation. (F) Characterization of "Income / Accnled Income": Income accrued on any property received by the Trustee(s), either at the inception of the Trust Estate or as an addition thereto, shall be treated as Income and not as ptincipal; PROVIDED, HOVl'EVER, that any lump-sum distJibution payable to the Trustee(s) under any employee bl~nefit plan or individual retirement account in which the Selllor has an interest shall be treated as plincipal notwithstanding the options, electiolls or privileges that may be exercised hy the Tl11stee(s), the Settlor or any beneficiary for income, estate or death lax purposes. Upon the death of any beneficiary of Income, any undisllibuted Income then held by the Trustee(s) for such beneficial)' shall be paid to the persoll or persons for whose benefit the ptincipal producing such income is continued in Trust or to whom it is distributed under the tenns hereof. 22 ARTICLE mREE. PROVISIONS WHICH GOVERN TIiE TRUSTEES (A) Powers of the Trusteesl Thc Trustecs hcrcunellT shall havc the (clllowing !lOWl'rS, in addilion to and not in limitation of those grantcel hy law: l. AcccpL~J?ltn.:hasc-illld Retain Assets: To accepl assels in kind from the Sell 101', his/her estatc or e1sewherc, to pUI'l:hase assets from the estate and 10 relain such asscts in kinel; 2. Salc.andJnvcsUllenLof Other Assets: To sell assets and 10 invest and reinvcst tlw proceeds and any other cash in any kind of properly, real or personal, 01' part interest therein, located in the United Slates or ahroad, including interest hearing accounts in or certificates issued hy any firm, including a corporate fiduciary, and securities underwritten hy syndicates of which the corporate fielucimy is a memher but not purchased from the Trustee(s), all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being waivcd; 3. Hold Cash: To hold Income cash uninvested until the next regular payment elate, without liability for interl~st thereon; 4, fur.chas~-,Lif~.lnSl.lraru.:c: To retain or to purchase policies of life insurance, to pay premiums thereon from income or principal and to exercise all rights of ownership thereof; 5. Eru.:umher Assets: To pledge, exchange or mortgage real or personal property and to lease the same for terms exceeding five (5) years; 6. Gru:...Op1ions: To brive options for sales, leases and exchanges; 7, Compromise Claims: To compromise claims and controversies; 8, futc Common Stock: To vote shares of corporate stock, in person or by proxy, in favor of or against management proposals; 9. Can:y...5ec.uritic.s WithuuLldcnlif}'in!-:--TlllIilEs.tatc: To carry securities in the name of a nominee, including that of a clearing corporation or depository, or in book entry form or unre~tistered or in such other fOlm as will pass by delivery; 10. D.is.tributionsinKind: To make division OJ' distribution hereundcr either in cash or in kind; and, in connection Iherewith, to allm:ate to different shares different kinds of, or intercsts in, property and properly havin~ different bascs for federal incomc tax pllrp()~eS, all as the Trllstl,e(s) cleclll cCJllitahlc; 23 II. InvesUnellL of TrusL EsLaLe A.s~Cl.'i: To invcst and reinvest lIlt: Trusl Eslalc funds (or h:a\'l' Ihelll temporarily u11i11\'('sled), in any type of properly and every kind of investmenl, withoul regard 10 any prinl'ipll' of rli\'crsilkalion of risk, and withOlIl being limiled 10 "Iqpl il1l'('slnl<'11I.I", indllllinl!, (hut nol lilllill~d 10) corporate obligalions of (~Vl'r)' kind, prekrn~d or C01l1nlOII stocks, sl'Cllrilies of any I'l~glllaled inveslnlt:nl Irust, and parillership inllTesls. 12. l'artidp;.ILe ill BlISille~~ OpcraLilll1~: To parlil'ipate i.n Ihl' operation of any husillt:ss or otlwr enlerprise filr whalever perlorl of tilTIl~ Ihe Truslee(s) deed proper, with full power 10 rlo any and all Ihings deenwd neC(~ssary or appropriate, induding the powl:r 10 incorporate an)' unincorporated business; to Vole any and all shares of sLock ownerl in any such Imsiness; 10 horrow and to plerlge assets as senility (ill' such hOl1'owing; to assent to, join in, or Vole in Javor of or againsl any merger, reorganizalion, voting trllsl plan, or similar aelion, anrl to dcleHale discretionary duties with respect therelo; to ddegall: all or any part of Ihe supervision, management and operation of the husiness 10 such person or persons as may be selected; and 10 close OUl, liquidate, or sell the business at such time and upon such terms as Ihe Trustee(s) deem advisable. 13. llc.posiLF.unds: To deposit Trust E.slate funds in allY commercial savings or savings and loan accounLs, or in "money market" or similar accounts maintained by any cOl")Jorate fiduciary. 14. B.on:llw-Eunds: To bOlTow money for any reasonable Trust Estate purpose from any lender, including thl: power to borrow from Ihe probate Estate of Settlor for Ihe purpose of payment of taxes or on hehalf of any separate trusl hereunder from any other separate trust hereunder, upon sUI:h telms, including (but not limited to) interest rales, security, and loan duration, as they deem advisable, 15. Make_Loans: To lend Trust ESlale funds 10 such pI:rsons and on such Lenns, including (hut not limited to) interest rates, security, and loan duration, as Ihe TI'IISII:e(s) deem advisable, including the power to make loans to the Settlor during his or her lifetime. 16. Salc....oLT.msLEsla.1c.Assel.'i: To sell or othelwise dispose of Tl'Ust Estate assets, including (hul not limited to) Trust Estate real property, for cash or credit, at public or private sale, and with such warranties or indemnification's as Ihe Tl'Ustee(s) deem advisahle. 17. Al.tcraLiQllor.DispnsaLoLIrllstEstaLe_Assc.ts: To improve, develop, manage, lease, or abandon any Tl'llst Estale assets, as the Tl'Ustee(s) deem advisable. 18. Holdj>ruperl}'_.WiLhouLldelltiIyingTmsLEstaLC: To hold property in Ihe name of any Trustee 01' any custodian or nominee, without disclosing this u'ust, hut Ihe 24 " . TrusltT(s) are responsihle lor Ilw all,~ of any lllslodian of' nominee Ihe Trustce(s) SO use. HI, C.ompellS<ltc I'm Adminlsu'illion: To pay and advance 1l101H'Y for Ihe Trust ESlille's protection alld for all t'X!WIlSCS, losses, and Iiahililit:s sllst;dncd in ils adminislralion. 20. Act as Leg,ll l{l:pn.:sellliltil'c: To prosl'cllle or ddt:nd any aclion Il)1' Ilw pl'Olcclion of Ihe Trusl Eslillt., Ihe Trnsll'e(s) in Ihe pl'r/lll'lllanCe of Ihd," duti(:s, or hOlh, and 10 pay, contesl, or selllc any claim hy or againsl 11ll' Tl'lIsl Estalc or Ihe Truslee(s) in the per/tmnanl'e of their dllties. 21. Hin:_CollSIlIUIIIL~elc.: To employ and dismiss agenls, hl'Oken;, invesll1lenl ildvisol's, accountilnts, atloIl1e}'S amI employees, regardless 01' wlwlhel' Ihey arc associalecl with Ihe Truslee(s), or tIll' 1'l'lIsle('(s) or amliales or elllployee(s) Ihereof, a/ld 10 advise or assisl Ilwln in Ihe per/t)J'llIance of thdr dillies. 22. A1locatcJ3ctwccll_I'rincipal andlut:OlUc: To delel'mine whal is principal or intnrne and what items shall be chargt:d or crediteclto dlher. 23, Excclllc-Billdulg_Lcgal Instruments: To execute and deliver any insU"umellls necessary or useful in the exercise of any of the foregoing powers. 24. Retain .Non-ltlcomc__I'mduci.l1~Pmpcrly: To retain, during the lifetime of the Seniors, for so long as the Trustee(s) may deem advisahle any properly whatsoever, regardless of whether 0/' not such properlY is income producing. 25.AuLho~_to__Bign_Docume.l1ts: Any Trustee shall hav(~ the power to execute individually any and all documents necessal"}' to call"}' out the powers, funt:tions, and duties of the position of Trustee. Such power shall include, but shall not be limited to: the signing of checks, the opening of hank or other finandal accounts, the disbursement of Tn/sl funds, the execution of conlracts, aand other such financial transactions. (B) Resignation of Trustees: Any Tntstee may resign at any time during Selllors' lifetime hy written notice to Settlors. Mtcr the d(~ath of the last Settlor 10 die, a Trust(:e may resi/,'ll at any time, without stating cause, by no lice to the n:maining Truslee(s); providt~d, however, that plioI' to the resignation of a sole rt:maining individual Tn.stt~e, sllch Truslec's resign'll ion shall not become effective until after such Tmstee has appointed,. corporate h"ustee as SUtcessor, and stich corporate trustee has accepted such appointment. Ahsent such appointment and at:ceptance, said Truslee's resignation shall not hecome effective until said TI'llSlee has petitioned a tourt of compclenljUlisdiction to designate a SUl'cessOl" corporale trustee. 25 \ '. ' (C) Successor Trusteels): Upon the death, disability, incapacity or resignation of any Trustee, during the lifetime of the Settlors, the Settlor may appoint one or more successor Trustees. Should the Settlor fail to appoint a Trustee, then upon the death or Incapacity of the Settlor, Lewis F. Gayner, Settlors' Son, and Dorothy L. Rogers, Settlors' Daughter, shall serve as Co-Successor Trustees. Should one of the Just named persons predecease the surviving Trustor, then the remaining person shall serve as sole Trustee. They are to serve without bond. (0) Replacement of A Corporate Trustee: If at any time a corporate trustee has been appointed during the lifetime of Settlors, the Settlors may replace such corporate trustee by written notice to said corporate trustee, and may, but shall not be required to, designate a successor corporate trustee. Following the death of the Settlor, the individual Trustee(s) may replace a corporate trustee by written notice thereto, and may, but shall not be required to, designate a successor corporate trustee. (E) Compensation of Trustee(s): The Trustee(s) shall be entitled to receive annual compensation for their services hereunder but not in excess of such compensation as would be approved by a court of competent jurisdiction. Payment of such compensation to a Trustee, In his, her or its capacity as such shall not preclude payment to any Trustee for the rendition of professional services for, or on behalf of, the Trust Estate. For any services performed by the Trustee(s) in connection with Settlors' estates, which services are normally performed by the personal representative, the Trustee(s) shall be entitled to such additional compensation as may be fair and reasonable under the circumstances. (F) Authority to Terminate Small Trusts: Should the principal of any Trust Estate herein provided for, be or become too small in the Trustee(s)' discretion to make establishment or continuance of the Trust Estate advisable, the Trustee(s) may make immediate distribution of the remaining principal and Income outright to the Income beneficiaries In the proportion to which they are then entitled to the Income. The receipts and releases of the dlstributees will terminate absolutely the right of all persons who might otherwise have a future interest In any portion of the Trust Estate, whether vested or contingent, without notice to them and without the necessity of filing an account with the court. (G) Merger: The Trustee(s) may merge or consolidate for administrative purposes any trust established under this Trust Agreement with any other trust established by the Settlors 26 -':'~':-" .----.. -.~.~.J"'W~ ..l^Ill.. ~~., or the surviving St~lllor having the same Trustee and substantially the' same dispositive pro~isions, (8) Division and Delegation of Duties by Trustee(s): One or more of the Trustee(s) may, whenever, as often, and for such period as they shall deem it advisable to do so, delegate to one or more of the other Trustee(s), any or all ministerial and administrative dillies, including the keeping of books and records, acting as custodian of the Trust Estate pr'opertl', and preparing all necessary tax returns, as well as the authOlity to exercise in their names and hehalf any or all of the powers, authorizations, discretion, and duties vested in or devolving upon them as Trustee(s) under the provisions of this Trust Estate. Any action taken by the Trustee(s) to which such division or' ddeg;uion shall be made shall have the same force and effect as if taken and exercised hy the desih'l1ating or delegating' Trustee(s) acting in cOrUunction with the desi!,'11ated 01' delegated Trustec(s). Any such delegation shall he suflicientll' evidenced for any and every pm'pose if container! in a writing, signed by the designating Trustee(s) and delivered to the designated Trustec(s). . (I) Fiduciary Restrictions, Discretion and Elections: The powers and discretion granted to the Trustee(s) are exercisable only in a fiduciary capacity and may not be used to shift or enlarge any beneficial interest except as an incidental consequence of the discharge of fiducialY duties, The Trustee(s) may make discretionary payments of income and principal in unequal shares to the beneficiaries of any trust established hereunder, and may, but shall not be required to, consider other resources availahle to any beneficiary. The Trustee(s) may make lax elections without rehtard to the relative interests of any beneficiaries and may, but shall not be requin~d to, make equitable a(ljustment~ among beneficiaries. (J) Restrictiom on Individual TrtL~tee(s): Following the death of the Settlor, any individual serving as a Trustee shall have no voice in any discretionary decinion to distribute income or pIincipal of the Family Trust in order to discharge a legal obligation of that individual or for the individual's pecuniary benefit, unless lIecessalY fol' the individual's health, welfare, Support or education. 27 . . ARTICLE FOUR. ADDI'nONS TO TRUST ESTATE;RlGHT TO REVOKE, ALTER AND AMEND TRUST AGREEMENT; UFE INSURANCE AND EMPLOYEE DEATH BENEF1TS (A) Additions to Tnwt E,tate: The Settlors or othcrs may, by Last Will and Testament, inter-vivos transfer or bcncficiary designation, add to the Trust Estate, cash or such propcrty in kind as is acccptable to the Trustec(s) at any timl~ during the tcrm of the prescnt Trust Agreement. (B) Settlors' Right to Revoke Agreement: The Settlors expressly reserve the right at any time and from timc to time to revoke this Agreement, in whole or in part, by wrillen notice dclivered to the Trustce(s) during Settlors lifetime. Upon the death of the Settlor, the Trust and of it~ terms and conditions shall become irrevocable and not subject to amendment or modification. (C) SettJors' Right to Amend TnlSt Agreement: The Sl'ltlol' fUl"ther reserves the right at any time and from time to time to amend this Agreement at any time during his/her lifetime by a proper instrument in writing, executed by the Settlor and delivered to the Trustee(s) dl11ing Settlors' lifetime and accepted by the Trustee(s). Upon the death of the Settlor, the Trust and of its terms and conditions shall not be sul~ject to amendment or modification. (D) Life Insurance: If Seulor desib'11ates the Trnstee(s) as beneficiary of the pmceeds of any policies of insurance on their lives. the dillY and I"esponsibility for the payment of premiums and oth(~r charges on such policies during the Selllors' lifetime shall rest solely upon Settlor. The only dUly of the Trustee(s) shall be the safekeeping of such policies as are deposited with it, and the Trustee(s) shall he under no duty to notify the Settlor that any such premium or othcr charge is due and payable. All options, rights, privileges and henefits exercisable by or accruin[t to the Selllor during his/her lifetime hy the tCI"ms of thc policies shaH he for the Selllors' sole benefit. The Settlor agrees, however, not to exercise any options whereby the proceeds would be payable to the Tmstee(s) other than in one sum. Upon the wrillen request of the Settlor, the Trustee(s) shall execute and ddiver such consellls and instruments as may be I"cquisite to enable the Selllor to exercise or avail himsdf/hersclf of any option. right, Pl"ivilege or bencfit h'l'anted by any of the policies. Upon thl' Settlors' death. or at 28 ARTICLE FIVE, MISCElLANEOUS PROVISIONS (A) Incontestability: 11lC benclkial provisions of this instrument (and of Selllor Sally Gayner's, Last Will and Testament) arc intended to be in lieu of any other lights, claims, or interests of what.mever nature, whether statutory or otherwise, except bona fide pre.oeath debts, which any beneficiary hereunder may have against or in Selllors' estate of the properties in Trust hereunder. Accordingly, if any heneficiary hereunder asserts any claim (except a legally enf()('ceahle debt), statutory election, or other light or interest against or in Settlors' t:state, Settlors' Will, or any properties of said Will, or directly or indirectly conlests, disputes, or calls into question, hefore any court, the validity of this instrument or of said Will or the validity of any provisions of this instrument or of said Will, then; (a) Such beneficiary shall thereby ahsolutely forfeit any and all beneficial interests of whatsoever kind and nature which such heneficiary might otherwise have under this instrument and the interests of the other beneficiaries hereunder shall thereupon be appropriately and proportionately increased and/or advanced, (h) All of the provisions of this instrument, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming, electing or contesting beneficiary, shall thereupon become absolutely void and revoked, and (c) Such claiming, electing, or contesting beneficiary, if then acting as a Trustee hereunder, shall automatically cease to be a Trustee and shall Ulereafter be ineligible either to select, remove, or become a Trustee hereunder. The foregoing shall not be construed, however, to limit the appearance of any beneficiary as a witness in any proceeding involving this instrument or said Will nor limit any beneficiary's appearance in any capacity in any proceeding solely for the construction of either of said document.s. (B) Payment of Debts, Tuxes and Other Charges upon Settlors' Death: Upon the Selllors' death, the Trustee(s) may pay to or upon the order of Settlor's personal representative funds needed to pay Settlors' debts, funt'ral and burial expenses, costs of administration, death taxes and specific bequeMs, if any, under the Settlors' Last Will and Testament. The Tmstee(s) may rely upon Selllors' personal representative as to the amount of such charges. The decision of tlle Tnlstee(s) about whether to provide funds shall he final, except that the Trustee(s) shall use any U.S. Treasul)' securities t1lat may be rede(~med at par to pay federal estate taxes for that purpose. Assets that arc not included in Settlor's gross estate for federal estate tax purposes shall not be used for such payments. The Trustee(s) shall pay the charges before the division of the Trust Estate. 30 (C) Payment of Taxcs at the Sctllo1'll' Death: If the Sell lor docs not negate this proVIsIOn hy spl~cific reference to this panlb'!"aph in the Last Will and Teslaml~nt of the Settlor, the Trustee(s) shall, upon the death of the sUlvivinfl Sell lor, pay to the estate of the Settlor horn the principal of the Trust a sum suflident to cover the estate and inheritance taxes payable by reason of the death of dIe SetUor and allributable to the pri nci I'" , of the Trust. Tbe taxes attributable to dll' principal of the Trust shall be the difference hetween (i) the actual taxes payable at the death of the Settlor and (ii) the taxes that would be payable if the principal of the Trust were not taxable upon the death of the Selllor. (D) Disclsimcr: Any beneficiary hereunder, or the legal representative of any such beneficiary shall have the right, within the time prescribed by law, to disclaim any benefit or power under this Trust Agreement. Allor any fractional part of ule Trust disclaimed by or on behalf of the surviving Settlor shall be added to d](~ Trur.t. The Settlor shan have the same interest in such added property as the Settlor has in dIe other property in the Trust (unless the Settlor also disclaims his or her interest in the Trust), except that the Settlor shall have no discretionary power as Trustee or otherwise to direct e~joyment of the disclaimed property for the benefit of any person other than the Setdor in a transfer tha.t is not subject to federal gift or estate tax. The Trustec(s) shall segn~gate the disclaimed property from the property of the Trust over which the Setdor retains any such power. Property disclaimed by or on behalf of the Settlor shall not be included in "otller dispositions of property" for purposes of reducing the numerator of the fraction desuibt~d in Article One, Paragraph (F). Any additional estate or inheritance taxes attributable to any disclaimer of the Trust or other property qualifying for dle Marital Deduction for federal estate tax purposes shall be paid from dIe disclaimed property. The taxes attributable to any disclaimer shall be the difff:rence between (i) the actual taxes payable at Settlor's death and (ii) the taxes that would be payable if the disclaimer were not made. (E) Word Meanings: The words "hl:rein", "hereinbefore", "hereinafter" and "hereunder" refer to this Agreement as a whole and nol merely to a subdivision in which such words appears, unless the context requires otherwise. TIle singular shall include the plural, the plural the singular, and the use of any geuder shall be applicable to all genders. The tenns "child" "children" and "issue" and similar terms shall include adopted children, regardless of the date of adoption, with full effect as if they were the natural children of the adopting parents. The term "minor" shall mean any person under the age of twenty-one (21) years, regardless of the age of majority provided by statute. 31 . . . (F) Paragraph or Article HeadingN: H(:i1diIlK~ conlailwcI in this Trllsl AKJ'('ernl:nl arc illSl:rlc:d onl)' as ;\ lUaller of wnvl:nil'nlT ,lIld fell' n:{t.:I'enn:, and shallllllt be comll'Ul:d in an)' way III d(:!ine, Iimil, extend OJ' dl:scribe the SUllw of any of Ihe provisions hereof. i (G) Governing Law: This A",.Tcemenl shall hI: deemed to have hl:en delivered 10 and accepll:d by the Truslee in the Stale of Pennsylvania, regardless of the jlllisdiction in which actu?.1 execution may have ocnln'ed, and shall be interpreted and govemed in all respects by the laws of said State which shall be applied 10 any dispute arising hereunder. (H) Enforceability: The invalidity or enforceability of any particular provisions of Ihis Agreement shall nOI. affect the other provisions hereof and this Agreement shall be construed in all respects as if such invalid 01' unenforceable provision was omilled. (I) Change of Agreement: Except as othelWise specifically provided herein, no change, modification, amendment of, or waiver under, this Agreement shaIl be valid unless the same be in writing and signed by all of the parties hereto. Q) Notices: Any notice, request, direction, instruction or other communication permilled or requested to be made hereunder by any party to die other shan be in writing (including telex, telegram or telecopier ["fax"] signed by the party giving such notice and shall be delivered personaIly, sent b)' registered 01' certified mail, postage prepaid, or by telex, telegram or fax (in each such case followed by wrillen confirmation) to the other parties, to the addresses indicated below the signature of each of die undersigned (or to such other' address as any or all of said undersigned may have submilled therefor by wriuen notification. The date of personal delivery, the date of receipt (if mailed), when delivered by the telegraph company 01' in the case of telex or fax, when received, as the case may be, shan be the effective date of such notice. Whenever under the terms hereof the time for giving a notice or performing an act faIls upon a Saturday, Sunday or holiday, such time shall be extended to the next business day. 32 '. \. f'" /). I(i{ II BUREAU OF INDIVIDUAL TAWES IHHEIUTANCf.. TAK DIYIIlION D[P'. 21060 l IlARMlllURG, PA 1'I'Ull.0601 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE C~~ NaTICE Df INHERITANeE TAM APPRAUEHENT, ALl.DWANeE OR OISAI.I.DWAHCE OF DEDUCTIONS AND ASSESSHENT Of TAM DAn: ISTAn: OF DA n: OF DEATH FILE NUMIIR COUNTY ACN E ~~=~~.~.lt~ __j MAKE CHECK PAVABLE AND REMIT PAVMENT TOI REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONO THIS LINE ~ RETAIN LOWER PORTION FDR VOUR RECORDS ~ R 'Eli: is,.-f- iliC AFP - f03: 97"1 - iiofi c i!- -OF -'I NHER if liiicE - 'fAx - iiPPRA"i SEiliiif; -A [L OWAN"C! - eili- - -- - - - - - - - - - - --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX SARAH D FILE NO. 21 97-0223 ACN 101 APPROVED DEDUCTIONS AND EXEMPTIONS: 5,339.25 9. Funer.l Expens../Adn. COlts/HIIC. Expans.. (Sch.dul. H) (9) 1D. D.bh/Hortgog. U.bllltl../Lhns (Sch.du1. Xl nD) 3.147.21 11. Tohl Ded\.icUnnl (11) 12. N.t V.lu. of Tax R.turn (12) IS. Ch.,.Uabh,/Gov.rnlllnbl O.qIJlllta (Schedull J) (15) 14. N.t V.IUG of eat.t. Subject to rl)( (14) NOTE: If an aBse.ument was i..ued previously, line. 14, 15 and/or 16, 17 snd 18 will reflect figures that include the total of ~ return. assessed to date. ASSESSMENT OF TAX: IS. Allount of Un. 14 .t Spous.l 1&, AIlOl.M1t of Urw 14 bxable .t 17. AIlO""t of Un. 14 toxllb1e .t 18, PrlnClip.l Tax Du. TAX CREDITS: PAYMENT OAiE -03-06-97 06-30-97 &6-30-97 SAMUEl BARBUSH 1104 FERNWOOD AVE CAMP HILL PA 17011 ESTATE OF GAVNER TAM RETURN WAS; (X) ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTERF.ST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN 1. R..I E.t.t. CSehadul. A) Z. stocks ~d Bondi (Schedull 8) 3. Closely Held stook/Partnership Interl.t (Schedule C) 4. Horta.g../Not.. Raeaivabla (Schedule 0) S. Ca.h/Bank Depolita/Hi.c. Personal Property (Snhadula E) 6. Jointly Owned Property ISchedul. fJ 7. Tranlfar. (Sch_dule OJ 8, Tobl AIsatlM rat. Li~.l/Cl... A rat. Coll.taral/CI... Brat. REeEIPT NUH8ER -AA185243-- AA21l477 AA211478 DISCOUNT (+) IHTEREST/PEN PAID (-) ,00 1,001.00- 720,03- 8ALANCE OF UNPAID lNTEREST/PENALTV AS OF 07-01-97 . IF PAID AfTER DATE INDICATED, SEE REVERSE FOR CALClILATIUN OF ADDITIONAL INTEREST. 10-13'97 GAVNER 11-21-95 21 97-07.23 CUMBERLAtlD 101 ) CHANGED (1) (2) (3) 141 (5) (6) (71 .00 68.932,94 ,00 ,00 498.703~ .00 :.ll (8) *' UY.1U' II &1/1111'111 SARAH D ns) (16) 1171 .00 559,149.93 ,00 x ,00_ X ,06_ M ,15. [l8) DATE 10"13-97 AHOUNT PAID 30,000,00 4,550,00 720,03 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN, TOTAL DUE NOTE I To insu",. prope,.. oredit to your ICCOunt, aublll t the upper port Ion of this forll with your hx pay..nt. 567 ,636.39 A .4AiI 4;;' 559,149.93 .00 559,149.93 ,00 33,549.00 ,00 33,549,00 33, 549-'~O ,00 13,12 13.12 IF TOTAL DUE IS LESS THAN .1, NO PAYHENT IS REQUIRED, IF TOTAL DUE IS REFLECTED AS A "eREDIT" (CR), YDU HAY 8E DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) ( ') ~ . r-' \ RESfRYATIONI E.t.tll of deo~t. dvlne on or b.forl Dlotwber It, 19.2 ~- Sf any futuri intlr..t In the ,.t.t. I. trtn.flrrld In poI.II.lon or enJov-.nt t~ Cl... . (ooll,tlr,l) btnlflolarl.. of the dIc~t .fter thl 'Mplr.tl~' of WlV I.t.tl for 11ft or fetr Vllr., the C~.Hh herebv IMprlll1_ r'...rve. the rltht to epprll.. tnd ...... trlnlflf' Inherltanc. TIM" et thlllWful ClI.. . (oollet.rIU r.t. on MV .uoh future Inter..t, PUltPOSE rW NOTICE I PAVHEHr, REFUND ('A), C8JfCTIOH$I ADttIN ISlRAlIVE CORRECTIONS I DISCOUNT I PENAL TV I INTEREST I To fulflU the requlre.,nh (If Stctlon 2140 of the Inhlritance end E.tltl TIM Act~ Aat 21 of 1995. (7Z P.I, Slatlon 9140 L Iltt.rh thtl top portion (If thl. Hotle. and .ubIIlt 'lith your p.y..nt to thl Rl9hter of Will. printed on thl rIVI,,1 lido, u"llulI chick or IlOnlV order Plvftb,11 tOI REGISTER OF MILLS.. AGENT A r.fund of . t.M ero.11t, which we. not reque.tlKS on the T'M Rlturn, ..~ b. rlqu..tld by c01lP11t1no IW'l "Appllcltlon for R.fund of Plnn.vlvanll Inherltancl and Elt.t. '1M" (REV-ISIS). Appllcltl~. Ir. avallebl. .t thlOfflee of the R.gI.t.r of Will., any of the 23 R.v.nu. DI.trlot Offlc.., or bv call1nt the .p.elal 24~hour an.Ntrlng ..rvle. nu.btr. for for.. ordarlnll In Ptnn'YI~lnl. 1~IOOR362~2CSO, out.Jde Penn.vlvftnla Ind within loc.l H.rrl.burg Iree (717) 781-1094, TOO. (717) 11l~22S2 (Hlering I.,elred Onlv), Anv p.rtv In Intere.t not ..tl.fled with the eppral.e-.nt, 111owlnC0 or dl..llowanca of deduction., or ......lInt of tlM (Including dl.count ~r Int.r..t) a. .hown on thl. Hotlc. au.t obj.ct within .Jxty (60) daYI of r~.lpt of thll Notlc. b~ I ~.wrJtt." pro,..t to the PA Dopart..nt of R.ylnUl, IOlrd of ApPUlI, n.pt. 2010Zl, Harrisburg, PA 1712l~lD21, OR .-IIHtlon to haye thl ..ttor d.brolned at audit (If the account of thl p.r.on.1 rIPt...ntatlv., OR .-If)pul to the Orphan.. Court. Factual .rror. dl.oov.r.d on thl. ........nt lh(luld bl .ddr....d In writing tal PA Dep,rt.lnt of ReVlnue, luteeu of Indlvldu.l hxe., UTN, Po,t A..'.....nt R.vl.w Unit, Dept. Z10601, Illrrl.burg, PA 171Z8R0601 ~. (717) 717.6505, S.. pagl 5 of tho baokllt "Instruotlon. for Inhlrlt.ne. hx R.turn for a R..ld'n'i: Dec.Ot"t" (REY~ISOI) for an Ixpllnatlon of edllnlltr.t!".!V correetabl. .rrot.. If Ii'lY bx due II p.ld within thrli. (1) calender IlOflthl after '(he d.elldent'. d.ath, . flv. p.rclnt (5:0 dltcount of the tlM p.ld II .110w.a. The lSX t.. .-nelt~ non"p.rtlclpatJon plnlllty I. COlput.d on thl total of the t.M and Inter..t .......d, end not p.ld b.fore JlItt1Uary 18, 1996, the flr.t d.y t1fhr th~ and of the talC ftIlnllty porJod. This non~PII.tlclp.tJon p'n.lty I. appulabl. In the .... .anner Md III the thl .... tI.. Plrlod a. you would ....p'.1 thl t.M Ind Intar..t thlt h.. ~In .......d .. Indicated on this noUce. rnt.t..t Is ctMr..d belllnr.lna with flr.t day of deUn"""ancy, or nine (9) IIOnth. and one (1) d.y frot the date of dMth, to tM dtte of p.yunt. Tex.. which bee..e d.Unquent b.for. January I, 19112 b,lr Int.rut at the rite of .Ix (6~) peroent plr ~ calculated at a dally ratl of .000164. All taMI' whloh b.e... delinquent on end Ifter JlnOlry 1, 1912 will blar lntlrl.t .t . rat. which will vlry frol calendar ~'~r to callndar YI.r with th.t rate ~cld by thl PA Dep.rtl~t of R.venuI. The appllcebl. intlrl~t rale. for 1982 through 1997 ar" U!! to.!!.!:!!.t.l!!.!! e!.!.!L.1l!,ter..t Fl'lctor !!!r Intlrt.t Rat,! Dally Int.r..t Facto~ 1982 211X ,1100548 1987 .~ ,D00247 1911 16;( .000418 1911-1991 llX .000101 1984 l1X .000101 1992 OX ,000247 1985 15;( .000356 1995-1994 7X ,000192 "" lOX .00027,. 1995R19'91 'X .000247 ulnt.re.t II calculeted .. folloloi'lI INTEREBT = BALANCE OF TAX UNPAID X NUNBER OF DAYS DEI.INQUENT X DAILY INTEREBT FACTOR .~A1lY HoUo. I..u.ct aftlr thl ta)( btcOlHlI d.lInqoent will f,.flut en Int.rlt.t olleulttJon to flft.., US) daYI beyond the dlte of the a.........,\, If pay-Nnt II alldl after thl Int.rut OOeputltton d.t. shown on the Netic., additional Int~r..t lIU.t hi 08lo.,l.tec:l.