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II: "i ' 'I i il I ; ;: i : ~ ]1" I i I, I:' ~ ' ': r ' ',I -: " , :, _, , " whether in principal or inoome, shall not be fJubjeot to. voluntary antioipation, enoumbranoe, alienation or assignment, either in whole or in part, nor shall any suoh interefJt:s be subjeot to any judioial prooess to levy upon or attaoh the same for or on behalf of suoh benefioiary's oreditors or olaimants while i.n the hands of the Exeoutors or Trustees. e. I further authorize and empower my Trustees, 'at their sole disoretion, to utilize any assets from this Trust for payment of any and all inheritanoe or estate taxes. II'OQ~THI POWIIlRS 01' TRUSTBIDS. I hereby authol:'!zeand"empo\oler ,my said Trustees to hold, oonserve, manage and dispose of any and all property forming the above oreated Trust, without limitation by reason of enumeration, and in addition to any other powers oonferred bY law, as follows I a. To retain any or all property owned by me at the time of my deatq in the form in whioh it then existsl to aoquire by purohase or otherwise, and retain, temporarily or permanently" any k.ind of realty and personalty" inoluding stook"" undivided interests, interests in i,nveliltment .trUllts, mutual funds, legal and d~soretionary oommon trust funds, leases and other property, all without diversifioation as to kind 9r amount and without PAGE 3 limitation to investments approved by the appUcable laws for the investment of trust funds, including the disoretion to retain as an investment any obligation or obligations owing to me ~y any corporation in whioh I have a stook Intereat at the time of my death. b. To hold two or more trusts or other funds in one or more oc;msolidated funds, in which the aepal7ate trusts OJ;' funds shall have undivided interests I funds from the two trusts, oreated above may speoiHoally be oomingled. c. To borrow from themselves or others and pledge or mortgage any property for. the payment of any taxes , debta, expenses or any 9ther p~lrpose whioh in their opin:l.o\1 will facilitate the administration of the Tt'ust. d. I direct that all stook dividends, all rights ~o subsoribe aooruing on or inrespeot of any seourities held hereunder, all oapital gains distri,butions on shares of mutual funds and 1111 liquidating dividends shall be treated &1;1 prinoipal, all other oash or stook divident;1s shall b~ treated as inoome. FIFTH. RRSlbUR OF BSTATB IF SPOUSB fRBORCBASIS HI ~ In the event my wife predeoeaees .me, I then give, devise and bequeath all the rest, residue .and rema:l.nder of my estate as followSl A. FIFTY THOUSAND DOLLARS ($ 50,000.00) to my daughter, SUSAN BRANDT KALODNERI PAGE 4 " , limit:ation to investment's appl"oved by tll", applioable laws for the investment of!. trust funds, inoluding the disoretion to retain as ah investment any obligation or . , , obligations owing to me by any dorporal:ion in whioh I have a stook inteJ;'esl: at the time of my death. b, Toholdtwo'ormol;'e trusts or ather funds in one armore oons,<?l!dated funds, inwhiol1 the separate trusl:s or funds shall have undivided inl:erestsl funds from the two trusts ,ol;'eated above ril'ay speoifioally.be oomingled, 0, To bol;'l;'ow fr'om themsal vas c'rothers and pledge or lj1qL"tgage any. property for the payment of any taxes, debts, expenses or flny other purpose whioh J,n their opinion will' f~cilit:ate the administrationo!!' the Trust, d, I direct that all stook dividends, all rights to subscribe accruing on or in respeot of any seourities held hereunder, all capital gains distributions on shares of mutual fundf;l and all liquidating dividends f;lhdl be treated as principal, all othar cash or siock dividends shall be treated all ino<;>me. FI~THI RmSIDUR OF ESTATE IF SPOUSE PREDECEASmS ME - In the event my wite predeceases me, ,I then give, deviseancl beque!i\th all the rest, residue and remainder of my estate as follows! A, FIFTY THOUSAND DOLLARS ($ 50,000,00) to. my da~ghter, SUSAN ~RANDT KALODNERI PAGE 4 DIANE G. RADCllPP 3448 TRINDlE ROAD CAMP Hill. FA 11011 PHONE 11111131,0100 FAMILY AGREEMENT THIS AGRBlBlMlllNT made and entered into this eerl day of tll..'il/~('r1btt,(?. 199B by and between SUSAN BRANDT KA~ODNER and JAY H. BRANDT, JR., in t~eircapacities as Executors under the Will dated October 16, 19!17 of Jay H, 8randt" Sr" Deceased, as Trustees under the Testamentary Trust set forth in that W:L1l ("the Trust") and as residuary legatees of the Trust (for purposes of this Agreem~nt when they are referred to in their fiduciary capacity as Co- Executors, the term "Executors" will be used, when they are referred to in their fiduciary capacity as Trustees, the term "Trustees" will be used and, when they are referred to in their individual capacities their, first names will be used) and TI~tlEN Q. BRANDT, in her capacity as wife of the Decedent and beneficiary of the said' trust (for purposes of this Agreement she shall be referred t6 as "Tilden" in all capacities,) . WITNESSETH WHEREAS, JAY. H. BRANDT, SR, ("Decedent") died on October 20, 1997/ a resident of Newville, Cumberland County, Pennsylvania, leaving a Last Will and Testament dated October 16, 1998 (hereafter "the Will") I and WHIIlREAS, The Will was admitted to probate by the Register of Wills of Cumberland County, Pennsylvania on November 24, 1997 and Letters Testamentary were issued to Susan Brandt Kalodner and Jay H. Brandt, Jr, as Co-Executors; and WHEREAS, in the Will, the Decedent left his entit'e residuary estate ij ,. j, in the Eatate and Jay agrees \:.hat the written forgiveMSS of add debt executed by the Deoedent shall be deemEld terminated 'I ,and null and void and that he ahall, not be entitled \:.0 olaim and rights or benefita under said ,writing, Jay further a~rees that he Ilhall' repay Jay' sMortgage r..oan to the Estate, assignable \:.0' Tilden in accClrdance with the terms' hereof" I,o/h;\.ch payment shall be made ,in accordance with the terms of the not~ and mortgage securing Jay's Mortgage Loan. 3. The entire residuary estate of the Decedent comprised of the assets set forth, onE:xhibit "A" I remaining a,fter payment of the lai:lt debts, administration expenaes, funeral costs and taxeS! I shall be paid to Tilden, 4, SuS!anandJay hereby Waive a\W and all ,interest they may have in the Es\:.ate and hereby direct' that all said interest shall be paid to Tilden. 5. If it is determitted necessary or advisable to fund the Trust , as p~rt of the Estate administration, the parties agree that 't;he Trust shall be funded and, upon the fundin.g the Trust funds shall be paid in fUll \:.0 Tilgen either immediately or in such installments as she shall direct. If any funds' remain in the Trust upon her death, they ahall be paiq to her estate and distributed to her heirs as provided for in her will, Susan and Jay further waive and renounce in favor or Tilden any interest they may have as residuary beneficiaries of" the Trust, I)IAN&a, RADCLIPP 3448 TRINDLE ROAD CAMP HI~~, PA 11011 PHONE 1111)13700100 PAX 1111) 915,0691 DIANE G, RADCLIPP 3448 TRINDLE ROAD CAMP HILL. PA 11011 'PHONE 1111) 131,0100 PAX (1111 916-0891 ($, W~thin thir,ty (30) days of the date of this Agreement, ,Jay shal'l cash in the Met Life Annuity Contract No, M9t2:3752 (heredter "t,he Annuity") and withJ,n fUteen (15) days of his receipt he shall pay to Tilden any and all monies received or capable of being received by him under the Annuity purs\,\an~ to the Assignment previously e~ecuted by him and Tilden, provided, however, that Jay shall be authorized to deduct from said payment the estimat~d amount of any taxes payable by him , as the result ,the reporting of his receipt of the funds from the annuity on his applicable tax returns, ~pon the filing of the ta:x; returns reporting saidpllyment Jay shall provide Tilden with copies of said tax returns t,overif:( the amount of that deduction and shall pay to Tilden the amount of funds so deducted in excess of the amount of the taxe,s reported on said tax return,assooiated with the reporting of the Annuity, 7, . , . The partie~ hereto have artd,do hereby mutually hereby remise, release, quitclaim, aryd forever discharge the other parties, or their respective heirs, personal representatives, , SUGlcessors and assigns from all claims. demandsi' liabilitias, aotions,oausea of action, s\,\its, debts and contracts, of any 'nature whatsoever, both in law and inequity, partlc\llarly all claims ariSing out of the distribution of the Estate, except for such rights and obligations arising out of the agreed upon E,state/Trust di~tribution al1d Annuity distribution set fO,rth herein, which against any other party each may have or now has from the beginning of the world to the date of these presents, B, The parties hereby agree to, indemnify and hold harmless, the COMMONWIALTH Oil PlNNSYLVANIA COUNTY Oil CUMIIRI.AND } "' DIANE Oi RADCLIFF, ESQUIRE, . .__~__....__ ,.. .........._ _ .,.....,_~->..........._""-._... ... .",,",'__ ______~.___--, __~______.____~_.o"'~-----.~-.......~_......._ __~___.____.-.-------_~~..----~~.... ____H bolnv ~ulV __.llQrn....,,~_~,~_ aooordlnv to law, do po.., and ,av, that She .A..thi1..At.t.Qrney~..__. __d~~' __;__~__"____...._......._._..~.____,___.m... of thoe,tate of _._J.~___.__..______ lete of ~.J:I,wv.U.11J.. ' ,.. ' m..,' .._____._,Oumberland Oountv. Pa,. deoemd .nd that the wl,thlh" .n Inventorv mado bV ....D.1An!iLQ...JlaJ1Qlu:'/...lig\lh::~_ _....m__;-__I the uldAt.t.orn!1Y~__ of the entlr. ..t,te of uld deoedenl,ocm,I',tln\l of all tho per'onal prop'urtv and rul ..tat., e~oept rul "t.t. oUlllde the Oommonwulth of Penn,vlvanla, and that the flvuru oppo,"a .aoh lI.m of tho Invantorv repruenHt', fair value u of the dete of d..edent', duth, ' vIJ .I ~ ..J'.A..A -'" and Iub,orlbed belora me, ~ '1??4"'~' 1.1 19 9? , ,..{04:hiA-tl1) (?f?, A~~~~/ ' Notarial Beal ,OeborAh L; Oonley, N, olary Publlo OamP Hili Boro Oumber and DQunlv Mv ColnllllalOl1 ex~lrAa Bo~t, 23,1999 Dat. 'I~ "be~I~~IV11,il" ~';~OClaIlW~~~~~__.____~t.o_~..::.._ , Dey , Month Dl A t.orney for Est.at.e '344BTRINDLE'-ROAD .._-- CAMP HILL, PENNSYLVANIA 17011 "ddr'lI 1997 v,., ----.- , INSTRUCTIONS I, An,lnventorv must be flied withIn three months after appointment of personal repre..ntallvo, 2, A supplement Invontory mull be med within thIrty day' 01 discovery of addltlonelu,ah, 3. AdditIonal shu" movb. atteGhod II to pmonallv or realty 4. Soe Arllola IV"Plduolarlu Aol 01 1949, ,~ ~ ~ ' 1 ~ B! lil I J I f I ~Ir j i ! . tIl . I":l ~ J ~ ,.,. :3 ~ 1 PAYHEHTI lltIlOClh'lho 10f' portlon of Ihlo HoUoo ond .\lIIoIl with your p.v..nl .odo p.v.bl. 10 tho n....nd .dd".. printtd on the r.~.r.' tide. If HUIPllHI PllC!llIlHI ook. ohook or ,onov ord.r povoblo to, AftOUTBR Of \flLL8, AOftHT, If HOH'RUIDIlHI DIlC!D!HI o.k' ohOok or o"".v ordor p.vobl. tol Cot1llOH\fEAL TH Of PENN8YLVAH1A, R!PUHD.tCR11 A rofllrld of 0 to. orodlt, ""Ioh '0' nol """..Iod on lho To' R.lurn, o.v b. "qu..l.d bv o_I.Una on ".Pl'll1oIUonfar' Refund of P'M.~ly.nl. Inheritanat ind ElbhT'IC"'U~6Y"U1S) I AppUaaUon. Ir. IyaU..,I. ,It thlt OffSot of the RI,htlr of Wll11, an~ of tht U AIVI"U' Dhtrlot"Offloll or fNNI the Dlpart.,nt's ~".hour ~'N.rlnt ..rvl01 OUIbtr. for for.. ordtringl In Plnnlvlv.nla 1..aOo-a62-2010"out,ldt Ptnn.vlvanlllnd wHhln 'Clolt H.rrllbur" ar.. (11n 187..8094, Ulry1CJtlI fat t.~p.v.r. 'wlth .plalai h.-rlna .net iP..~lnll nood', l-aOO"~~7'S020 III only), REPLV TOI Qu..Uon. rigtrdl"g ,rror. aon1alntd' on thh noUol ,hould b. .ddt....d \ell PA D,part.,"t of Alv,nue, au""',u of lndlvldUlrhMII, AllNI POlt AII.lillant Rlvl.wUnlt"OIPt. za0601, thlrt'llhur,,, PA 1112"-0601. phon. (717) 7a7-UOB, DIBCOOHll If"'~ tlM dUI h paid within thr.. (S) oallndar - 1I0nthl afttr tht d.e.dlnt'l d.ath, a fly. p.rolnt (HlO dilOQunt of the tlX plid h ,now.d. PlHAL"!'VI Th. lHY.' tlK Hnlltv non..p~rtlo1p.tlon - pon.l tv 1. oOllputod on thl' total of thl- 'II< end htt.r..t .......d.,~ - and not paid b.fure J,"u.r~ 16, 19~6, thl flr.t d.~ aft.r th.-Ind_of th. tax a.ntlt~'ptrlod. , . IHTltMI!.8T1 1nt.rllt 11 aharaed b.alnnlng wUh Ur.' day of dlllnqutneY. Dr ninl (9) ..onth.- and unl U} dav froll thl data of d.ath-, to the date of pIVII.nt, TIX.. whloh bIO..1 d.Unqulnt" btfortJanlllrV 1, 1982 blar ''',ter..tat thl ,.I,,'of .1M (6Xl plrotnt plr ,ntiWl o.loulllt.d at II d.Uv r.t. of .00016~.,j All taMIIHthlah blo..' dl,1-1nqu"nt on'and ahlr J.nulry 1, 1982 w111 bOlr lntlrllt a,t . ratl!l whioh NUl yarY frail o..~.nd.r v..,. to ,IJll.nda,. ~~." with t~_at rate Ilnt'tou~o.~ b~ th' PA DIPirt,lnt. of 'Rove""JI. -1M appUoable Intlr~.t r.to. for 1982 throuoh 2DOO .,.1' V'lr 1n-t.rllt Mate baUV lnter..t rlotor Ve.r Inter..t Aate Oalh' lntlr..t Factor - - 19a2 lOX ' oooa~a 19a1'1991 11:0: ,000101 19a1 UY. ' ooo~sa 1992 9X .00a2~7 19M llY. ,000101 199H 99~ 1Yo ,000192 19a& ISY. ,0001&6 1996-199a 9Y. ,OOU~1 1916 10:< ,OOU7~ 1999 7X ,000192 19a7 9Y. ,000247 2000 ay. ,OOOU9 "-Jnt.r'lt II ollaulltid a. folloWI' IHTBRBST . &ALAHOB Of TA~ \lHPAlO ~ HU"8BR Of DAYS OBL1HQUBHT ~ DAILY IHTBRSBT PAOTOR nAnv MoUo,hllttd aft.r th. taJIC bloo'" 'dtUnqutnt w111 ",Ulot In lnttrllt,oa10U11Uon to fift.ln n&) day' b.vond th. d.t. of the ......"ont; tf p.v..nt II ",de .ftlr tho tnt.rlst oOllputiUon data .ho"" on thl HottOI, additional Inte"l.t .u.t bi'oalou1atld. " , PAYI1EHTl V.h.h Ih. IC!l' porll.n .f Ihh H.II.. .nU .uh.11 Hllh ,.ur p.,..nl .ou. p.,ohlo I. Iho n,"' .nu .tlUr... prtnted ooth. r.v.r.~. .td'i .. If HUIOa"1 OHtHlIIl"1 I.ko ,h..k .r ..n., .rdlr pov.hl. 101 RaoUTaR OP WILLI, AOBHT, ~_ If HOH-HUIDllHI DHCEOEHI..kl .h..k.r ..n., orU.r p.,.bl' I., Cj)HHOHWBA~TH OP paNNIV~YANIA, REFUND (tRU A -refund of . tlM oredit, whloh WI' not t,lIqUtlted Dn the TIW Rlturn, MItV bt ...qullttd by aOlpleUn,an '"APPIIO.llon f.r H.lunU .f P."""lvonl. InhorltOl\O' onU H.loto ,IOK" (REY-IIl!), Appll.oll.no or. 'VolI.bll .1 Ih. Dlfl..'.' Ih. Roghl.r .f HUh. on,.f Iho U H,vonll' DI,trl.1 Off I... .r fr.. Ih, Poporl..nl'. ..-hour ....~w.rltll ..rvI91 for for., ord.rltl_' H'9~"S6l.ao&O' ..rylall for tlkplVlr. with 'Plola.- h..rlng andl lir ,...klna no.UIII-IQO-..1-SDao (If .nl,), AEPLV 'to, Q\lt.\hm. r."ardlna Irror' cont.lnld on thh noUol Ihouldbl addr....d tQI PA OtPftrhllnt o'f R'YlnUI, But..u of Indlvh'ull tftWtl, ATTNI POlt A.......nt ReYII" Unit, PIPt, aa0601, llerrhbur81 PA 17118-0601, phone 11m 111-6100. DUCOUHT' If IinY tlM du,h p,Idwlthln three (3) ollendar eanth_ eft,r thl dlcildent'. duntl" . flYI ptrclr,t (8)0 dhCfDunt of'the taK p,ld 1. .llo~.d. PHMmY, Thl UiX hue IInt,tv non-partlolpation penaltv 11 co,puted on the tohl; '0-. the tBw and tntlrllt .......d, 'tOdnot Plld b.,or. J~u.rv la, 1996,thl flret dav aftlr thl Ind of thl 'tIC IlIn"tv pirtod, IHTHREO" InUr..t 11 ohlirlltd b.~llinlng with flrU da\f of deUnqUlnov, or nirlt (9) .onthl and on,(t) d.)! fro. the dlt, of dilth, to thl de'. of p~y,.ntt Tlx..;whloh bIO." dtllnQUtnt blfor, Jlinuarv 1, 19A1bl.r Int,r..t 11\ .hl ntl of, ,1M (6Xl ~'rotnt plr .nnu'. olllloulahd at. daSb nt, of .000164, AU tlwl.whloh blo... dlUnqulnt on and aUlr" J,.nUltlf)' 19le will b..r tnt.rut It" rata whSOh wHl yarV fto, oalendar vaar too.l'ndlr VUt with thlt nt. annouootd bi! \ht,PAo.part..nt of R.yenu,. Thl ilppllaabll Inter.,t t.t.. for 1982 through toOl .rlt " Vlar tntlr..t Ratl oallv lnt.ra.t raoto~ Ve.r tlltlr..t Rlltl Oallv_Intlr..t Faotor - - , 1m lOX 1000&4" 1992 9X ,0002.1 1915 16X ,oo..U 1995-199' 7X ,000192 191. m ,OODSOI 1990-1996 9X ,0001,1 \961 UK ,DOO566 1999 1X ,DOO\92 1960 lOX ,00021, lDOO IX ,D002\9 1981 9X ,0002,7 1001 9X ,0001.1 1966'\991 IlK .00050\ ....tnt.r..t It oalo\th,tlda. ~QUOWII IHTBRBBT . BALANCE OP TAK ,UNPAID K NUHBER DP D^YS DBLIHQUBHT K DAILY INTBRBST PACTOR ....Any- HotlClI JUu.d ,nit thi!' tI)t bleb... d.Unqu.nt MUt "'flaat enlnht..t OllCltllllUon to fUte.n O~)d.y. bl~ond thl dltl of thl ....iI..nt. If pav,,,nt h .ade eHlr the Intlr..t C1o..,.uUltlnn deiltl .how;, on tti. HoUoe; ItddStlo".l lnt.,."f ault b* oaloulatld. If. ~.I 4~t-. 7 , OOHHONWBA~TH 01' PENNSY~VANIA DBPARTHENT 01' RBVINUI <L-- ".. IUReAU OP INDIVIDUAL TAXEI IMHERITAHC~ TAX DIYISloN PEPT, IM6I1 tt.lRRllIURO, PA'I7I1I-0601 NOTIce OF INHERITANce TAX APPRAISENeNT, ALLOWANCE OR DISALLOWANce OFOi~\CTXONS.;A~~ A88I8INENT OF TAX ReRCO(~;:"\' ( \I'J.\\~' DATI 02-29-2000 O\.J\" ' IITATI 01' BRANDT. ~TI 01' DBATH 10-20-1997 "00 \~~R -9 ~I','''l~1 NUMBIR 2197-0922 OOUNTY OUM8~R~AND ",MN 1 01 , '" ,u ,pr, ( I AMOunt R..lth~ l MAKI OHIOK PAY^B~I AND RIHIT PAYMBNT 'TOI R~GISTER OF WILLS OUMBERLAND CO CoURT HOUSE OARLISLE. PA 17015 OUT ALONO ,THII LINB "RITAIN LOWIR PORTION PORYOUR RIOORDS ,~ ' ~iV: U'~"'-lY-A~li-f11f:n1--ArjW6,I, --D'-WRilfif1\;roi.Y'A'x.'A1i'~AA"fii'HiNt---At'L-oil~iloi-br--.------------- DIIALLOWANol OF DIDUOTloNs AND ASSISsHI~T OF TAX ISTATI OF BRANDT ..JAY H PILI NO. 21 97-0922 AON 101 DATI 02-29-2000 . TAX ReTURN WAil I I ACCEPTED, AI FILED I XI CHANGED SEE ATTACHED NOTICE RI81RVATION OONOIRNINO pUTURI INTaRRST - 811 RIVaRSI APPRAISID VALUa OF RITURNBA81D ONI ORIGINAL RETURN 1, R..l e.t.~. 180hRdul. AI I, Stook. andlond. ISohRdul. II I, CIOI.l~ HRld stook/P.rtn.r.hip Int.r..t ISohRdul. CI q. Norte..../Not.. ,R.o.ioRbl. ISoh.dul. DI 's. C.lh/BRnk D.polltI/Nilo. P.rlon.l ProPlrt~ IIOhldul. EI 6. Jolnt1~ OHMd I'ro,",rt~ II0hRd\ll. PI 7, Trenlf.rl ISohadul.'OI a. Tot.l A...t. U,.lw..""m.", ..JAY H DIAN~ G RADCLIFF ESq 54411 TRINDLE RD ('\1:111' ( CAMP HHL PA 17011 CUll\\:JU' III III ISI Iql III 161 . 171 .00 .00 .00 117.297.1Q 26,359.12 .00 58.240.68 lal NOTE I To In.ur. prop.r or.di t to ~our llOoount, luIMIlt thR upp.r porUon of thh for. nlth ~our t.l< P.~"""t, 201 ,896 ,90 APPROVID DIDUOTION8 AND IXIMPTIONSI ,9, FunRral EMPen..I/Ada. COltI/NI.o. EMP,"'.' IlohRdula HI 191 10, IIRbto/NoHo... LIabUIU../Li.n. ISoh.dul. II 1101 2,845,94 11. Tottil bRUuotion. 1111 12. Net V.lue of T.l< R.turn 1111 IS. ChtlrUabl./Ooo.rNlRnt.1 I.qu..tol Non-til.ot.u 9118 TrII.t. ISoh.duleJI 1111 1q. Net V.lutl Of ht.ta 8Ub.l.ot to TeX Ilql 184.410,71 NOTII If an .......,' .nt W" i"U.d pr.viou.ly, lin.. 14, 11 .nd/or 16, 17 and 18 will rafllot figur.. thlt inolud.thl tot'l Of ~ r,~urn' .......dto d.t.. A88B8SHINT OP TAX. 1&, A_t of linN lq .t SPoU.'l rata IlII ,00 X .00. ,00 16. Mlountof LinN ,lq t.l<abl..t LinNel/Cl..1 A r.t. 1161 184,410,71 X .06. 11,064;64 17. AiIount of LinN 1q t.l<Rbl. .t CoU.t.r.l/Cl... I ,.tita 117)' . .00 M .15. .00 18. Pril1Oip.l T.l< lluR 1181 1liO 6 4 . 64 TAX ORIDIT81 PAYNeNT DATE 14,942.28 17.4Af< 1Q 184,410,41 .00 RICIXPT NUNIIR DIaCOUNT C+ I INTEREST/PEN PAID I-I AHOUNT PAID INTEREST IS CHARGED THROUGH 05-15-2000 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX ORIDIT BALANOI 01' TAX DUB INTIMIST AND PIN. TOTAL DUI .00 11,064.64 1,405,55 12.469,99 . IF PAID AFTER DATE INDICATED, SEE ReVeRSE FOR CALCULATION OF ADDITIONAL INTEREST, I IF TOTAL ~UE IS Lell THAN .1, NO PAY"ENT II REQUIRED, IF TOTAL DUE IS REFLECTED AS A "CREDn" ICRI, YOU NAY IE IIUE A ReFUND, SEI REVERSE IIDE OF THII FORM FOR INSTRUCTIONS, I Rl!a!RY~T1Q'H U,.,.. 0/ _I. d~l", on or ~Io.' ~r Il, 1911 -. If "'~ luw",I"'....' I" ,Ilt ..loll. h 1.",.lor.ed I" po.....lon o. 01110_' 10 01... .' (1011.1...1) _flol.rl.. 01 ,Ilt dooodolll .1I.r ,Ilt .""lr.llon 01 OI1V n'." fO. Ilf. or for V"", lilt C.........lth Ilt.tb~ ..pr...IV r...rv.. lho rlghl 10 opp..I.. ~ ......t."'.I.r I~rl'ono. T.... . ,., \hi I...ful CI... . (00111\...11 rll. on onv """" fuluro Inl....I, _H QI' MOTlelI. O.JECTlOtlt I T. IUlflll lilt rl'!lll.lllOI1h of lIoollon 1140 of l"'lnherll.;.. tnd 1.,.1. T.. ~ol, ~olll of I".. (71 P,I, IIollon 91401. POI~ tilt lop po.llon .1 \hit Hollo. tnd .uboll _llh~our p.voonl t,o lho o"l.t.. of Will. priMed on lilt ,..v.r.. fltHo, ' --Wok. ~ or _~ o.d.. p.~Il!I. 101 RROIIlTSR OP "I~LIl, AqRNT , ' ~ r',Nnd of . I.. .redll, _hi"" ... ~t roqullled on lho to. fl.turn, "V 1M .._.11d bV ."""1.11,,, '" ..Afipllo.llon for R.,und 01 Pton.~lvonl. 1~.I'ono' end l.t.l. T.." (RIY-1511', ~ppllo.'lo". .r. ...llobl. .1 t""Olflo. Of \hi R'ahl~rof Will., on~ 01 '''' U 0..1f1\lI al.I'lot offlo.., or b~ ..UllllI.t", 'plOl.1 1.-hOu. ..""..llllI ..rvloo _or. fo. fO... ordorl"" I" Po""..lvonl.'"800"56101010, ...IOldo PIM'~lv",h tnd _lIhl" 100.1 Hl,.hburl .... (7171717-109.. "..I... la. I..p.~... _lIh .pool.1 hlorl", end .pookl". IlIodfl 1"100-007-5010 (fT onl~l, . Myp.rty In 1nter..' not tlU,fled NUh thl'apprlh...nt, 111oweno, or d1t.ll~IM1CI' of dtdUoth,"" or ........nt ., \I. (Inoludl", dl._, 0. Inlorltll .._ on Ihlo HolI.. ,u.1 objo.1 1I11hl" .l.h 1601 d... ., '1O.lpl 01 " thl. Holloe b~' "lIrl"", P,o,..t to tho P~ lIIp..'_1 ., 0........ .....01 Ap",.,., 0",1, 111011, H...ltbura, P~ 17116-1011, OR --'llOllon ,. hov, \hi Ill"" dot...lrild.1 IUdl' ., tilt .......1 01 IhI"'......1 ropr....,I.,lv., OR .....,..1 to thl Or"",' court. " ~OIlIW IllRATlYI ' , CMMIiCTlONSt ""tOil error. dltCloYlrld on thit ......lMnt .~ld tMi ...r....d In NrltlhA tOJ PA,Dtpart.."t of M,v,""" aurelll 01 Ill\llvlduol T...., ~TTWl PoU ~"It..."t R.vl.. Unll. Popt, 160601. H."hbU',. p~ 17Il,-Q601 PhoIlo (7171 767-nOa, 801 P'" 8 01 thl, bOokl" "1",I.UGllon, I.r Inhe,it",..' r.. R.tu,n for. Rltldon! Oooodonl" (RaY.laOI) I.. on ..pl...ll"" of odolnl,t,.llv.lv o.r".lobl. ..,.,., OIlCOlIm, If "'. ,.. duo "p.ld lIithl" th'H m..londO' tonth. 0"" tho clIOodInl'. do.lh. . IIVI po.oonl IGHI dl'."'" 01 tho ,.. pold I. '1IoNOd, PENAlTY. Tho UX t.. ....,~ "",,-p..llolpotl"" ""'OIlY 10 _ul.d on tM 101.. 01 thl toW end I",.ro,t ....n.d. end nol p.ld blfOro J....... 18, 1996, tilt fltlt 110. ."..tllt .net of thll.. _.b po,lodoThlo "",,-p..II.lp.llon _It. h _'lObI' I" 'hi, _', omor r. I" I'" thl ._ tlOt P..lod .. ~O\I llOIIld _.1 tilt I.. IIl\l 1"I..nt thOt ho. _ "Hned .. Indlo.11d "" Ih , noli.., PAYI4IHT' R'FUNO (CRI, lWTm8T1 Int...., h ~'fIId boal""lltl 1I11ll l1..t IIoYOI dollnquono~, .. "I"" 191 tonlh. Ind _(11 d.~ fr..'11o IIoIt of d40lh. to \hi 1101. of pe_l. T.... whIch blo_ dOlI_I bllo,o J.....,~ I. 1911 bo.. Int..nl 0' IhI rol. of .b (6H) po",onl PI. '"'""" o.IOUllled ,01. d.lI. rll. of .QOOI6\. ~II t.... Ilhl.h boO_ delinquent "" ~ .".. Jonuorv I. 1911 _Ill bo.., 1"10..., .1 . "It Ilhloh _Ill ,"~,Ir.. o'ltnd" ~.., to o"tnd.r',~..r IIlth !hot roto ...........ed b. IhI p~ Ooport..." of oav,""" T'" oppll.obl. Int."" rlln 10' I"~ thrOUah uoO 0.11 , \:lit tnter..t Rite n.1111 _lnter..t Putar XW Inter... R.'~ Dallv lnt.r..t Faat6r 1..1 lOX ~QOOM8 1961"1991 ' IIX ,000101 1915 :~ .OOO.N 1991 9H .000107 19M .00Utl 1995"1990 1H ,000191 1911 ISH ,0005116 1991'1998 9H ,00U.7 1916 IOH ,00011. 1999 1~ ,000191 1..7 9H .DODI.7 1010 IH ,000119 .-Int.rl.t 11 olloul.ttd;.. fOllow" INTBlBlT . IA~NOB OP TAX UNPAID X "UHIRR OF DAYS DR~I"qUBHT X DAILY IMTIlRBIlT PACTOR '-~n. HoUo. ".-od .IIWIIlt I.. _, doll_I,1I11l rllh.1 '" Inl"..1 ..10001.llon 10 1111..., IUI d... blV'ond thl dilt. qf tlM! .........,t, If plvant It .lIde .'ht thl Int.,lIt oDl$lut.Uon due tho",'!, on thl 1441101. OddIU....1 1"I..nt lI!.t bI .'Ioul.'ed. i IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUN~Y, PlllNNSYLVANIA ORPHANS' COURT DIVISION ESTATE NO. 21.97-0922 FIRST AND FINAL ACCOUNT AND SCHEDULE OF DISTRIBUTION OF SUSAN KALODNlllR and JAY H. BRANDT, JR. CO-EXECUTORS OF THE ESTATE OF JAY H. BRANDT a/k/a JAY H. BRANDT, SR., DECEASED, LATE OF UPPER MIFFLIN TOWNSHIP NlllWVILr..E, CUMBERLAND COUNTY, PlllNNSYLVANIA ADVERTISEMENT OF GRANT OF LETTERS! Cumberland Law Journall December 12, 1997 December 19, 1997 Deoember 26, 1997 December 4, 1997 December 11, 1997 December lB, 1997 The Sentinel, ACCOUNT FROM I ACCOUNT TOI October 20, 1997 August 31, 2000 Susan Kalodner and Jay H, Brandt, Jr., CO-illXECUTORS, offer this Account'to aocntaint interested parties with the transactions that have occurred during their administration. The EKeoutbrs are also ~eeking, court confirmation of their accounting and proposed distribution of the estate, It is important that the Account be carefully eKa~ined. Requests for additional information oan be discussed withl PIANE G. RADCr..IFF, ESQUIRE 3449 TRINDLE ROAD ' CAMP HILL, PA 17011 PHONE' (717) 737-0100 ~ 1 - 'l I, ~'llMMAJl.y OF ACCOVNT ' ~i~li!;1+f~! , ' " , , , , '. , RE:GIJlI PTS , $143, 6p6, 22 $143,656,22' LESS IJI SBURSEMEN'fS , " , Funel'al Expenses , " ($7,993,65) .. Administ.ration Costs ($448.60) Fees and commissions ($3 I 500,00) , Family Elxemptiop ($3,000,00) Federal ana State Taxes ($450,40) , Debts of Decedent. " ($2, 093,54) , -'-- SUBTOTAL OF DI SBURSEMEN'l'S ($17,486,,19) ($17, 7B6, 19) BALANCE, B1l:FORE DISTRIBUTION $125,B70,03 LESS PRIOR DIS'l'RJEUTIONS TO , $0,00 BENEFICIARIES " "" $:\.25/870.0~ JilR:tN'OItPAAB1>.llANOIllON' ,1-WID $0.,00 , " " " - ~~CO~1D. " : , " i' , .. , " , " RECEI1?TS $0.00 , $0, ,00 LESS DISBURSEMENTS $0,00 $O,OQ Bf'.LANCE: BEFORE DISTRIBUTIONS , $0,00 $0,00 PRIOR DISTRIBUTIONS TO , $0',00 $0,00 BENElFICIARIElS , :tNOOMm BALANOE ON HAND $0.00 $0.00 " , , , CJOHBXNmPBl\~ANO~ , $0.00 ,$0.00 ON ~", , " .. I', , " 2 - --.---.....---..--...-. .,.,--,......._. , '" , ". -. ...-...-- . _..- '~~wij~'TMT~q~. ~O,~~~'i , , >" ' " , ,,' " various Probate Filing Fees $273, 00 , , v<\riouFJ, 1r!egal Advertisement. trees $150 ,GO , 6/30/9<;) , Filing Fl'les $10 00 Inventory , 6/30/9<;) Inherital1o.e Tax Return $15 00 , , , Filing Fee SUB TOTAL $448 60 , $44B 60 , , , " .Ni#'90MMXS~t6~S 1 , , , . .. "IIlIllS " .. , " , 6/30/9<;) Administrator' s Fees , waived various At'torneys Fees $3, 500 . 00 SUBTOTAL $3 I 500 , 00 $3 , 500 ,00 , " ," , Il'AA~1,lYHlIlglll"5'';J1:J;6N I:, " , , , ,,'I.' , Claimant Tilden Bral:\dt $3 000 00 .. " , , , SUBTOTAL $3, 000 , 00 $3, 000 , 00 tlIllB'J.1S " " , " '''. , , " , QlI"tllllClIltl1!JN'r1 " " . .. " , " Pennsylvania state lncome , $450 40 ", . ,TaX , , " " Wisler Backhoe $90 .. Riohard and . 00 Stone " Riohard Webber, Attol:ney's , $334 99 , fees, .. Don' s Boathouse, bOElt $201 14 , " storage and winterization 199B Coun t y, Real Estate , $2B4 06 , TaXes , 199B School Real Estate $1, 172 . 35 Tax:es ',- , Per capita t<lxes $11. 00, " , SUBTO'rAL $2, 543 94 ~2, 543 94 , . j, '~.P~~ '.~, S'J.1A.'.t'lIl TAX1!JS,I . , '( " ,',' ,'. " " ", pa Inheritance tax $0 , 00 " SUBTOTAL $0 , 00 $0 . 00 .4, whether in pdnoipl\l or il'1Oome, shall not be subjeot: \:.0 volUntary antioipation" encumbranoe, alienation or assignm~mt,either in whole or in, part:, nor shall any suoh interests be subjeot t.o any judicial prooess to levy upon or I\ttaoh the same for or on bohalf of suoh benefioial;'Y's oreditors or olaimants while in the hands of the Exeoutoro or Trustees, e, I'further authorize and empower my Trustees, at their sole disoretion, to utilize any assets from this Trust for payment of any and all inheritanoe or estate taxes, VOURTHI powmRS OFTRUSTlIllllS - I hereby authodze and empower my said Trustees to hold, oonserve, manage and dispose. of any and all' property forming the, above ore/lteo. Trust, without limitation by, reason of enl.\mention, ano. in addition to any other powers Qoneerred 'by law, as follows I e. '~o retain any or all' property owned by me III I;. the ., t~me of 11\Y o.eath in the form in whioh it then exists I to acquire by pl,lrohase or otherwise, and retain, temporarily " or, permanently, anyk~nd of realty and personalty, inolUo.1ng stooks I undi vided ~nterests, interests in investment trusts, mutual funds, legal and disoretionary oommon t.rusl;. funds, leases and other property, all without diversifioation as to kind or amount and without PAGE 3 lh U':tvm 'r1\OUS1\NO DOtJLl\RS ($ 5,000,00) to,my fJt.epd~U!Jhter, TON/\ SAAVm1\/ C, U'lVlllTHOUSN~O'DOLtJl\RS ($ 5,000,00) \:.0 my s\:.epson, ,JACK TmNN1\NT , 0, ' My real estal".e t.o be divided equallY bet.ween my daughter, susAN aAANDT 1<AtJODNE1\ and my son, JAY H, aAANDT, J1\. I and m, The rest, residue and remainder of my estate to my' son , JAY it., aAANDT, JR. S;XTHI EXlllCUTOR _ r ap\?oint my ohildnn, SUS1\N BAANDT AAtJONDIllR ann , JAY H, BRANDT, JR,; as Co-ExeoutOI;'S of my Will. In the event that they both predecease me or if both are unwilling or unable to serve as Co-l1lxeoutors, I then appoint the ll' s. M TRUST COMP1\N'l, of Newville, PA, as E~ecutor of my, Will, Neither my Executors nor ~ny successor shall be re~uired to give bond for the.performanos'of their dutieS. I grant to my co_Exeoutors and substitutes the power to oompromise claims without courtspproval anCi without the consent of any benl!lficiary, " SlIVBlNT1f.t1?RO'rlilC'rIVE PROVISION - To the greatest extent permitted bylaw, petora aotual payment ,to a penef ~oiary or to his or her account, no interest in inoome or prinoipal shall be assignaPle by Ii benefidiary or available to anyone having a 'cl,aim against a b,!"nef iciary . PAGE 5 " DIANE G, RADCLIPP 34<18 TRINDLE ROAD CAMP HILL, PA 110\ 1 PHONE (111) 13700100 PAX (1'11916.0891 ID 1132'12 FAMILY AGREEMENT . THIS AGRBlDlMlllN'l' made and ,entet'ed 'into this 'l!1:.( day of ~, 199B by and between SUSAN BRANDT KA~ODNmR and JAY H. BRANDT, JR., in their mapacities as Executors under the Will dated October 1~, 1997 of Jay H. Brandt, Sr" Deceased, as, Trustees under the Testamentary Trust set forth in that Will ("the Trust") ,and' as l'esiduary legateeS of the Trust; (for purposes of this Agreenient when they are referred to in their fiduciary oapMity as Co- Elxecutors, the term "Executors" wil~ be U1;;1,ed, when they ,are referrt:ld to in their fiduciary capacity as Trustees, the term "Trustees" will be used and, when they I:\re referred to in their individual. oapacitJ.es their ,first names will be' used) and TILDEN Q. BRANDT, in her capacity as wife of the Decedent and beneficiary of the said trust (for purposes ofth.is Agreement she shall be referred to as "Tilden" in all capacities,) WITNESSETH WHJllREAS, JAY H, BRANDT, SR, ("Decedent") died on October 20; 1997, a resident of Newville, Cumberll:\nd County, Pennsylvania, leaving a Last: Will ,and Testament dated October, 16, 1998 (hereafter "the Will") I and WHJllRWAS, The Will was admitted ,to probate by the Regise,er pf Wills of Cumberland County, Pennsylvania on November 24, 1997 and LetterS Testamentary were i,ssued to Susan Brandt Kalodner and Jay H. Brandt,' Jr. as Co-Executors I and WHJllRJllAS, in the Will, the Decedent left his entire residuarY estate DIANa Q, RADCLIPF "3448 TRINDLE ROAD CAMP HILL, PA 1701 I PHONe (711\137.0100 PAX (1111918.0887 ID#32112 ("the Estate") to Susan al'ld Jay in trust for the benefit of' Tilden during her lifetime and upon her death any real estate to be distributed to Jay and. all othel" assets to be equB.Uy divided between Susan and JaYI and WHERlIIAS ,:he NiJ;lturtherprovided tor one peouniary bequest to be paid to the Deoedent '8 brother I William Brandt, in the amount of $10,000,00, payable only if the net estate after payment of debts. and funeral expenses, expenses of administration B.nd, taxes exoeeded the sum of $150,000,0,0. The net estate, tlowever, does not exceed the sum of $150,000,00 and therefore ttlel;'e al;'e no' pecuniary bequests to be paid, and WHEREAS, the Estate is compdsed of the assets f?et forth on the p.a. Inheritance Tax Return, a copy of which is attached hereto,' marked Exhibit "A" and made a patt'hereof/ and WHlIIREAS, Jay is willing to reaffirm the $15 ,000,00 business loan made to him by the decedent set fQrth on Exhibit "A" (here~fter "Jay's, Business Loan") and to make arran~ements for the rep'ayment thereof I and. WHERlIIAS, Jay is willing to reaffirm the note and mortgagec1ebt in the amount of ,$69,000.00 as set forth on Exhibit "A" (hereafter .. "Jay's Mortgage Loan" )anc\ to repay t.he same in accordanoe with the terms of the note and mortgage and to cancel and terminat.e any rights anc\ clail11s he may, have to any alleged forgivene!!ls of that debt' by the Decedent I and DIANe Q, RADCLIPP 3'148 TAINDLeRDAD CAMP HILL, PA 11011 PHONE 1111) 73700100 PAX (111) 916.0897 10... 32112 in the Estate and Jay agrees that the w:t;'itten fOl:'givElness of said debt executed by the Decedent shall be deemed terminated and null and void and that he shall not be entitled to olaim and 'rights or benefits under said writing. Jay furthe:t;' agrees th",t he shall repay Jay's MOl:'tgage Loan to the !l:state, aSsignable to Tilden in accorc\anoe wi th the terms hereof, which payment shall be made in acoordanoe with the terms of the note and mortgage seouring Jay's Mortgage Loan, 3, The entire l:'esiduary estate of the Decedent comprbed of the assets s,et forth on Exhibit "A", :l;'emaining after payment of the last debts, admd.'i1".J,stration expenses, funeral costs and taxes, shall be paid to Tilden, ~, SUElanand Jay hereby waive any and all interest they may ,have in the Estate and hel:'eby direct that all said interest shall be paid to Tilden, 5, J;f it is detel:'mined ,necessary 'or advisable 'to fund the 'l'l:'ust as part of the Est'ate administration, the parties agree that the Tl:'ust sh.Ul be fUnded and, upon the funding the Trust funds shall be P4l.iid iri full to Tilden either immediately or in' , such installments as she shall dil:'eot, If any funds remain in the Trust upon her death, they shall be paid to her estate ,and disttibuted ,to hel:' heirs as provided for in her will, Susan and Jay further waive and renounce in favor or Tilden any interest they O1ay have as residuary beneficiaries. of the TruElt. DIANE Q, RADCLIPP ~448 TRINDLE RDAO CAMP HILL, PA 11011 PHONE 11111131,0100 PAX 1111) 918,0891 ID1Il32112 G, Within thirty (30) days of the date of t.his Agreement, Jay shal'l cash in the Mat r..ifeAnnuityContract No, M9123?52 (hereafter "the Annuity") and within fifteen (15) days o~ his receipt he shall pay to Tilden any and ,,11 monies received or capable of being received by him undet' the Annuity pursuant'to the Assignment previously executed by him and Tilden, provided, hoy/ever I tl'iat.:ray shall be autho,rized to ctect\~ct from said payment the estimated amount of any t.axes payable by him as the result the reporting of his receipt of the funds ~rom the annuity qn his applicable tax returns. Upon the filing of the' tax returns reporting said payment Jay shail.l prOVide Tilden with copies of saict tax returns to verify the amount of that deduction and Shalt pay to' Tilden the amount of funds so deducted' in excess of the amount of the taxes reported on said tax return associated with the reporting of the Annuity, 7, The parties hereto hayeanct do hereby mutually hereby remise, release, quitclaim, and forever discharge the other parties, or their respective heirs, personal represertt,at i ves, sucoessors and assigns from all claims, d~mands, liabilities, actions, causes of action, suits, debts and contracts, of'any nature whatsoever I both in law and in equi ty, partioularlyall claims 'arising out of,the distribution of the llJstate, except for such rights and obligations arising out of the agreed upon Estate/Trust distribution and Annuity distribution set forth herein, which against any other party each may have or now has from the beginning of the world to the date of these presents, 8. The parties hereby agree to indemni fy and hold harmless, the