HomeMy WebLinkAbout06-22-07
REV-1500 EX (6-00)
Rev-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
'*
FILE THIS RETURN WITH:
.. COMMONWEALTH OF i,\
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
_ 2. Supplemental Return tj:3. Remainder Retum<_of"'"":......,2.,3-02)
4a. Future Interest Comprise (date of death efter 12-12-82) 5. Federal Estate Tax Return Required
-
7. Decedent Maintained a Living Trust (Attach a copy of Trust) 1 8. Total Number of Safe Deposit Boxes
- 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) D 11. Election to tax under Sec. 9113(A)
_ <.-SohO)
.
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPLETE MAILING ADDRESS
1822 Market Street
Camp Hill, PA 17011
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DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
BROWN, Bernice J.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
18 September 2006 3 December 1916
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
N/A
OFFICIAL USE ONLY
.....
FILE NUMBER
21 06
COUNTY CODE YEAR
0859
NUMBER
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X 1. Original Return
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4. Limited Estate
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X 6. Decedent Died Testate (Attach copy of Will)
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9. Litigation Proceeds Received
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SOCIAL SECURITY NUMBER
172-01-0597
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
N/A
$135,000.00 i
$0.00 i
OFFICIAL USE ONLY
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THIS SECTION MUST BE COMPLETED.
NAME
William E. Miller, Jr.
FIRM NAME (If Applicable)
Miller & Associates, PC
TELEPHONE NUMBER
717/737-9210
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$231,618.66;g:Eg ~ f'; ':.f
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(8)
$591,618.66
1. Real Estate (Schedule A)
(1)
(2)
(3)
(4)
(5)
(6)
$46,719.14
$0.00
(11)
(12)
(13)
$4671914
$544,899.52
$9083475
2. Stocks and Bonds (Schedule B)
3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
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5. Cash, Bank Deposits & Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
D Separate Billing Requested
7. Inter-Vivos Transfers & Misc. Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
\ll
(14)
$454,064.77
9. Funeral Expenses & Administrative Costs (Schedule H)
(9)
(10)
.12
(15)
(16)
(17)
(18)
(19)
$68,109.72
10. Debts of Decedent, Mortgage Liabilities & Liens (Schedule I)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
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14. Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2) x
$0.00
$0.00
$0.00
.15
$6810972
16. Amount of line 14 taxable at lineal rate x
17. Amount of line 14 taxable at sibling rate x
18. Amount of line 14 taxable at collateral rate
19. Tax Due
$454,064.77 x
> > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < <
20. D
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
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Decedent's Complete Address:
STREET ADDRESS 2801 Harvard Avenue
CITY I STATE I~IP
Camp Hill PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
$68,109.72
S3~ 000 00
S1 ~!'iO 00
Total Credits (A + B + C) (2)
$40 950 00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4.
Total Interest/Penalty (D + E) (3)
If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE. (5)
$0.00
5.
$27,159.72
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(58)
$27,159.72
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS
1.
Did decedent make a transfer and: Yes
a. retain the use or income of the property transferred; ~
b. retain the right to designate who shall use the property transferred or its income;
c. retain a revisionary interest; or
d. receive the promise for life of either payments, benefits or care?
If death occurred after December 12, 1982, did decedent transfer property within on year of death
without receiving adequate consideration? II
Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? c=J
Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? c=J
No
2.
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3.
4.
IT]
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of pe~ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Declaration of preparer other than the personal representative is based on all the information of which preparer has any knowledge.
SIGN~ OF
ADDRESS
2906 Harvard Drive, Camp Hill, PA 17011
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE
----~ - ~ =-
ADDRESS
RSON RESPONSIBL
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DATE
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DATE
For dates of death on or after uly 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 99116
(a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (Ii)]. The
statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still applicable even if the surviving
spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a
stepparent of the child is 0% [72 P.S. 99116(a) (1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a) (1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual
who has at least one parent in common with the decedent, whether by blood or adoption.
LAST WILL AND TESTAMENT
OF
BERNICE BROWN
I, Bernice Brown, of Camp Hill, Cumberland County,
Pennsylvania, being of sound mind and disposing intent, do hereby
make, publish and declare this to be my Last Will and Testament,
hereby revoking all Wills and Codicils at anytime heretofore made
by me.
ITEM I
I order and direct my Executor, hereinafter named, to pay all
of my debts, funeral expenses and expenses involved or connected
with the administration of my estate as soon after my death as is
reasonably possible, from my residuary estate. However, my
Executor need not accelerate and pay those unmatured obligations
which, in his opinion, might be proper and more advantageous to
retain or renew and pay as they become due and payable. Should any
real property pass under my Willi it shall pass subject to any
mortgage or lien thereon.
ITEM II
I direct my Executor to arrange for my funeral at the Hetrick
Funeral Home, Harrisburg, Pennsylvania, for my burial at East
Harrisburg Cemetary and to expend the necessary sums from my estate
for this purpose.
ITEM III
(A) I give, devise and bequeath all of the remainder of my
estate, real or personal, and my property of every kind and
description (including lapsed legacies and devises), wherever
situate and whether acquired before or after the execution of this
Will, to my husband WALTER G. BROWN.
(B) If my said husband does not survive me, then I give,
devise and bequeath the sum of $500.00 to William Parcell of
Harrisburg.
(C) I give, devise and bequeath all of the rest residue and
remainder of my estate to the following individuals and
institutions:
1) Vi Pham of Salisbury, North carolina;/
2) Zion Evangelical Lutheran Church, 2730 Booser Avenue,
Penbrook, Harrisburg, Pennsylvania;
3) Shirley Abel of Hellem, PA;
4) Edwin Anderson of York, PA;
5) Donna Anderson of York, PA;
-6) Mary Elizabeth Myers, of LinglestoWTI, PA; and
7) William Henne of Camp Hill, PA
In the event that any of the above named beneficiaries would
be entitled to a distribution under Item III paragraph (C) of this
will and such beneficiary has predeceased me or, in the case of an
institution, is no longer in existence, the bequest to that
beneficiary shall laps, and such beneficiary's share shall be added
to the other shares set forth in this paragraph which have not so
lapsed.
ITEM IV
I hereby nominate, constitute and appoint WILLIAM G. BEHNE of
Camp Hill , Pennsylvania as Executor of this my Last Will and
Testament, should WILLIAM G. HENHE be unable or unwilling to serve
as Executor or having qualified is unable or unwilling to continue
to serve, I hereby appoint JOHN L. PERRY, Esquire, as Executor, and
direct that my Executor shall serve without requirement of bond or
surety.
By way of illustration and not of limitation and in
addition to any inherent, implied or statutory powers granted to
executors generally, my Executor is specifically authorized to and
empowered with respect to any property, real or personal, at any
time held under any provision of this my Will, to allot, allocate
between principal and income, assign, borrow, buy, care for,
collect, compromise claims, contract with respect to, continue any
business of mine, convey, convert, deal with, dispose of, enter
into, exchange, hold improve, incorporate any business .of mine,
invest, lease, manage, mortgage, grant and exercise options with
respect to, take possession of, pledge, receive, release, repair,
sell, sue for, to make distributions in cash or in kind or partly
in each without regard to the income tax basis of such asset, and
in general to exercise all of the powers in the management of my
Estate which any individual would exercise in the management of
similar property owned in his own right, upon such terms and
conditions as to my Executor may deem best, and to execute and
deliver any and all instruments and to do all acts which my
Executor may deem proper or necessary to carry out the purposes of
this my Will, without being limited in any way by the specific
grants of power made, and without the necessity of a Court Order.
IN WITNESS WHEREOF, I have hereunto set my hand and affixed my
seal this
II 'f'J> day of December,
1996/.
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BERNICE BI<OWN
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SIGNED, SEALED, PUBLISHED and DECLARED by the above Testatrix
as and for her Last Will, in the presence of us, who thereupon at
her request, in her presence and in the presence of each other,
have hereunto subscribed our names as witnesses.
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STATE OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
, We, BERNICE
40 b'1 Ho IQl1e~
whose names are signed
BROWN,
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and
the Testatrix and the witnesses, respectfully,
to the foregoing instrument, being first
duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the instrument as her Last will and
that she signed willingly, and that she executed it as her free and
voluntary act for the purposes therein expressed, and that each of
the witnesses, in the presence and hearing of the Testatrix, signed
the Will as witnesses and that to the best of each witness'
knowledge and belief the Testatrix was at that time eighteen years
of age or older, of sound mind and under no undue constraint or
influence.
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Witness '
Subscribed, sworn to and acknowledged before me, Bernice
Brown, the Testatrix and subscribed and sworn to before me
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and lIe I C" PV /11(/ /0 ;V..e. s,..'
, the witnesses,
this
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day of
December, 199:;;_
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Notarial Seal
John L. Perry, Notary Public .
Carlisle Boro, CUfT~berland coun%
My Comniission ExpIres No\!. 30, 1,,:::..1
1.----""' .
REV.1502EX + (6-98)
*'
SCHEDULE A
REAL ESTATE
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Bernice J. Brown
FILE NUMBER
21-06-0859
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing
buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be
disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Real property located at 2801 Harvard Avenue, Camp Hill Borough, Cumberland County,
Pennsylvania, including a one story dwelling (see attached appraisal)
VALUE AT DATE
OF DEATH
$135,000.00
TOTAL (Also enter on line 1, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$135,000.00
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APPRAISAL OF REAL PROPERTY
LOCATED AT:
2801 Harvard Avenue
Camp Hill Borough, Cumberland County
Camp Hill, PA 17011
FOR:
ESTATE OF BERNICE J. BROWN
c/o William Henne
2906 Harvard Avenue
Camp Hill, PA 17011
AS OF:
September 18, 2006-
BY:
Karen Damey, PA State Cerlified General Real Estate Appraiser
RSR Appraisers & Analysts
3 Lemoyne Drive, Suite 100
Lemoyne, PA 17043
L.G. Connor Real EstilIe Appraisers
Form GA2 - 'TOTAL for Windows" appraisal software by a la mode, inc. -1-BOO:ALAMODE
Rle No. 06-158 KD
November 13, 2006
Mr. William Henne
2906 Harvard Avenue
Camp Hill, PA 17011
RE: 2801 Harvard Avenue, Camp Hill, PA 17011
Estate of Bemice J. Brown
Dear Mr. Henne:
Pursuant to your request, I have prepared a Self Contained, Summary
Report for the property captioned in the "Summary of Salient Features"
which follows.
The accompanying report is based on a site inspection of
improvements, investigation of the subject neighborhood area of influence,
and review of sales, cost and income data for similar properties.
This appraisal has been made with particular attention paid to the
applicable value influencing economic conditions and has been processed
in accordance with nationally recognized appraisal guidelines.
The value conclusions stated herein are as of the date as stated in the
body of the appraisal and contingent upon the certifications and limiting
conditions attached.
Please do not hesitate to contact me if I can be of additional service to
you.
Respectfully,
Karen Damey
Pennsylvania State Certified General Rea
GA001260L
Form DCVR - "TOTAL for Windows' appraisal software by a la mode, inc. -l-800cALAMODE
SUMMARY OF SALIENT FEATURES
Subject Address
Legal Descrtption Deed Book 34V, Page 1103
City Camp Hill
County
StIle PA
Zip Code
Census Tract 25420-0105.00
Map Reference ADC 3118-B3
Sale prtce $ NA
Dale of Sale NA
Borrower I Client
Lender
Size (Square Feet) 1,148
prtce per Square Foot $
Location Average
Age 56 years
Condition Avg to Fair
Total Rooms 5
Bedrooms 3
Baths 1.5
Appraiser Karen Damey, PA Certified General Real Estate Appraiser
Dale of Appraised Value September 18, 2006- Retrospective as of the date of death
RnaI Estimate of Value $ 135,000 (Retrospective as of the date of death)
FoIll1 SSD - "TOTAL for Windows' appraisal software by a la mode, inc. -1-800:ALAMODE
Location Map
Borrower/Client NA
I PmnP.rtv Address 2801 Harvard Avenue
City CamD Hili Cornlv Cumberland state PA Zin Code 17011
Lender William Henne
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Form MAP.LOC - "TOTAL for Windows" appraisal saflware by a la mode, inc. -1-800.ALAMODE
Brown Estate
RIeNo. 06-158 KD ..
2801 Harvard Avenue ... ~ Cem" Hill StalePA Zin Code 17011
LeoaI Descriolioo Deed Book 34V Paoe 1103 . .' Counlv Cumberland
Assessor's Parcel NO.01-22-D533-116 Tax Vear 2006 R.E. Taxes $ 1 856.90 Snecial Assessments S None
Iloouwer . NA . CIITent Owner Estate of Bemice J. Brown OcOlIrulllt- r l Owner r l Tenant rxlVacanl
Prooertv rinhl< -raised M Fee Simnle I I Leasehold Pro....T..... I PUO r l Condonirill'l1lHUDNA nnM HOAl NA /Mo.
Nelmbllll1oodorPmioot NIITI8 CamD Hill Boroll"h --=- Mon R;der..... ADC 3116-83 Census Tract 2542~1 05.00
~ Price $ NA . DaIB of Sale NA NA
lJ!nder/Cliert William Henne Address 2906 Harvard Avenue CamD Hili PA 17011 I)
Aooniser Karen Damev. Cart GenH( E AoDraiser Address 3 Lemovr e Drive Su~e 100 Lemovne PA 17043
Location bJUrban ~ SWIbal !:) RlnI PncIomIrwII PR.~- AG~ Prel8n11lnl UII % . lind UM c:IuIlge ..
lluIIlup ~. Over 75% o 25-75" 0 lnler 25% lICCUJ*lCY $(000) (yrs) Onefamlly ~ ~ Nollikely Dukely
Growlh raIB o Rapid ~ S1abIe o Slow ~. Owner ~Low~ 2-4 family ----L- o In process
Property vWes ~ Increesing o Stable ODecliring o Tenant 400+ Hioh 100+ Multi-fa'nily-L To:
Oemend/suppIy R Shortage ~ ~ ball11C8 R Over supply ~ vacart (U-5%) ",;;,\1:,11 Predominant 1'J:;,e Cornmerc1a1 10
Mariodino time lnler 3 mos. U mos. Over 6 mos. v...,_...., 140 60-70
...., _.... _ ........ o~ .. _ ....--.....at .....,-1__
Nelghborilood boundllies end chncleristics: The nek1hborhood boundaries are indicated on the enclDsed neiohborhood maD in the addenda of
this reoort. Immediate neiahborhood is residential in nature. Located In the saurthwest auadrant of Camn Hili BDrouah.
factors thai alfecl the maketltJility of the properties in the neiQhbort1ood (prmdrrily to employment and lIneIIIlies, employment stability, appeal 10 nmet etc.):
Schools shoooina. emDlMent recreation end hou88S of worshin are all within walkina or a shari drivlna time of the subiect DroDerlv.
Averaae orooerlv maintenance oroorams were observed. Emlllavrnent stabiiiiVis aood due to the S1ate CaD~al in Harrisbum. the Armv
SuPPly Depot in New Cumbertand and the Naval Sunnlv Denntin Mechanicsbum. S1eadv orice increases and MLS statistics show a oood
demand fllr the area. ADeeal is nelahborhoods convenienllocatlon. Schaols and oarl<s within walkina distance.
MarXeI conditions in the subject neIgImhood ~ncluding support for the ebove concIusillllS lllialBd 10 1I1e trend of property values, demendlsupply, and mar1I8ting time
-. such as data 00 competitive properties for sale in the neighbortlood, desctiptioo of the prevalence of sales end fil1ill1Cing concessillllS, etc.):
County tax records and MLS statistics show nrlces to be stable. The MLS shows that the lvDlcal marl<etlna time for the area is 3-6 months.
Mortoaoe funds are readilY available with conventional loans beino5.875% to 6.5% Interest. fixed 30 year 95%mortaaDe with uo to three
ooints. Sellers are notreauired to offer sales or financlno concessions but seller assistance Is occurrino.
Projecllnlarrnlllon for PUDs (II eppllcable)- -Is the deveioper/blilder in conIrolof the Horne Owners' Associetioo (HOA)? OVes ONo
ApproximaIB total mrnber of IIiIs in the SliJject project ApproximaIB total number of units for sale in the subject project
Desctibe common elements and recreetioneI facIIitit!<:
IJimensions 58.2' x 120' x 44.6' x 120.8' ....r enclosed deed Topography Fairlv level at street nrade
SIte area O.llaere per tax office Corner Lot ~ Yes o No Size Averaoe for area
Specific zoning classificalioo and deScription LDR . Low Densltv Residential Shape Fairlv rectanoular
.Zoning COI11pIin:e 0 Legal ~ Legal nonconloming (Grandfathered use) 0 IHegaI o No zoning Drainage ADoears Adeouate
Hnh..t & ""'" us ! ...Irnnrnvtld: rsa-Pn!sent use n Other use (emlain' View Averaoe S1reet
Utilities Public Other OIHIte Impronments Type Public PrivaIB Landscaping Averaae for area
.8ectricity ~ Street Macadam ~ 0 Driveway SUrface Macadam
Gas ~ Curblgutter Concrete ~ 0 Apparent easements standard util~ easements
Water ~ Sidewalk Concrete ~ 0 F.EMA Special Rood Hazard Area OVes ~No
SlIilaIy sewer ~ street iights Adeauate .~ R FEMA Zone C Map DaIB 12-11-1981
!lInrmsewer rxl All"" 10-foot rear ....r deed FEMA Mao No. 420357 001 B
ConmenIs.(apparent adverse easements, encroachments, special assessments, slide 1I'eas, "iegal or legal nonconforming zoning use, etc.): standard
easements for electric teleahone etc. There were no known or aDoarent adverse easements encroachments or cond~ions that would
neoativelY imoact on the value of the subiect orooerlv.
GEIt3lAl. DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION
No. of Units 1 Fou1detioo Con. Block Slab NA Area Sq. FI. 812 Roof _0
No. of StorIes 1 ExleriorWaIIs Brick CiawI Space NA % Arished 50 Ceillng_O
Type (Ost/Alt.) Detached Roof SUrface Asah.Shinale Basement Partial Ceiling Sus.TiIe1F Walls_O
Design (style) Ranch Gutters & Dwnspts. Alum/Alum Sump Pump Floor Drain Walls PanellA Roor _ 0
ExistingJProposed Existina Window Type WoodD.H. Dampness None noted Roor AsDh.TilelP None _ 0
AiJe (Yrs.) 56 5tormIScreens YesNes SelUement Due To AoeNes Outside EnI1y via oaraae UnIa1own_ ~
Effective AI> lVrs. \ 40 Marufactured House No Inlestetion None noted
ROOMS Faver Uvinn . nmiM KIb:hen Den FomUv Rm. Rec. Rm. Bedrooms # Baths Laundrv Other AreaS<!. FI.
Basement 1 .5 x 812
Level r 1 area 1 ", 3 1.5 . 1148
Levei2 . ..
:.
Rnished area ebovt lII'llrle contains: 5 Rooms' 3 Bedroom's" 1.5 Bathls" 1 148 S uare Feel of Gross Uvino Area
INTERIOR MaterialS/COlldition HEATING KITCHEN EQUIP. Arnc, AMENITIES CAR STORAGE:
Roors CoIVlnvlWdlFair Type FWA Refriger1llor 0 None 0 Arepiece(s) # _ 0 None 0
Walls Plaster/Avo Fuel Gas Range/Oven' ~ Stairs 0 Patio 0 Garage # of cars .
TrinVAnish Wood/Avo r.nnrlition Averaae Disposal ~ Drop stir 0 Deck 0 Attached
Bath Roar CaroetlFair . COOlING Yes. Dishwasher ~ SculUe ~ Porch Front ~ Oe1achsd
Bath Wainscot Ceramic/Ava Central Yes FarVHood ~ Roor 0 Fence 0 Bui~-In 1
Doors Wood/Ava Other No Microwave R HeaIBd R Pool R Carport
, Condition Avera.... WasherJllrvtor Anished Drive- l
Addilional feabns (special energy efficient~, etc.): Unoartltioned tolleland sink in unfinished basement area. Cedar closet in basement.
....
Condition of the improvements, depreciation (physical, fiIlclional, end extemal), replirs needsd, quality of construction, remodeili1Wadditions, etc.: The home is
in averaaa to fair condition. There were. no aooarent functionllllnadeauacles. The construction DualllV Is tvoical for the area. The ,
estimeled effective aoe Is below the actual aae due to maintenance condition and comoarison to com""tino neiohborhoods.
Phvsical deoreciation is attributed to aae and deferred maintenance. Due to the amount of eersonal belonoinos in (See Addendum1
Adverse environmental conditions (such as, but not Iinited 10, hazardous wastes, toxic subs1ances, etc.) present in the improvements, 00 the site, or in the
immediaIB vicinity of the subject property.: The Drooertv is of an aae wharelead based oaint may be present. The marl<et does not Denalize
the orooerlv. but the client should be advised of ~s oossible existence. " is assumed that ~ is not Dresent. (See Addendum)
UNIFORM RESIDENTIAL APPRAISAL REPORT
Freddie Mac Form 70 6193
PAGE 1 OF2
Form UA2 - 'TOTAL for Windows' appraisal soflware by a la mode, inc. -l-BOQ-ALAMODE
Fanrne Mae Form 1004 6193
Brown Estate
......_on U RE FileNo. 06-158 KD
ESTIMATED SITE VALUE ...m.'''''''' -- ..~.. "'-- ---....... ..........= $ , ., Clll1TI1eI1ts on Cost Approach (suchas,:SOImI af cost estimale, site value, .....
ESTIMATED REPRODUCTION COST-NEW-OF IMPROVEMENTS: square fool calculation lIId.fer HUD, VA lIId FmtlA.1he:estimaIed remairing -
Dwelling 1,148 Sq. Ft.@$------,=,$ BCOI1OIl1ic life af 1he property): The Cost AcDroach will nenerellv /.
812 Sq. Ft. @$~ = result in .an excellent estimate of value If the bulldino is' new or
.. = reasonablv new . and the imnrovements renect the hinhest and
Gnge/Carport _ Sq.Ft. @$ _ =' best use of the land; However when items of ohusical
Total Estimated Cost New.... ........--_......--- ....=,,$ deDreciation must be estimated an area of iudoement is
Less Physical Functional ExleinaI , involved which is subiect to error. The Cost A'lDroach was not
Depreciation I I =$ . , utilized due to the.sub'ect's 'aoe~ \
Depreciated Value af Improvements ...=$ ,.
--_.....--- _____...____....n
'!As-is' Value af Site Improvements ....;'m.........m...... :::::::: :~- .,' See enclosed buildino skatch for souare footaoe calculations.
INDICATED VALUE 8YCOST APPROACH .........m........
ITEM SUBJECT COMPARABlE NO.1" ".' ClM'ARABlE NO. 2 COMPARABlE NO. 3
2801 Harvard Avenue, 2812 Columbia Avenue 2601 Yale Avenue 2011 Harvard Avenue
Address Camn Hill PA' Camn Hill PA Camn Hill PA Camn Hill PA
PrOllimilv to Subiect '. ,,<,', ~~.
Sales Price !t NA 139 2',At 149900
PricelGI1l!:S LivllVl Area Is .... rt. S 119.01 ~ 102,90 131.49 rj:J
DaIa and/or Inspection MLS, Agent, Exl. Inspect. and MLS, Agent, Exl. Inspect. and MLS, Agent, Exl. Inspect. and
Vllrificalion Source Online Tax Card Courthouse Records Courthouse Records ., '.' .. Courthouse Records
VALUE ADJUSTMENTS ~ OESCRJP1lON : +1-\$ AdkIOt. DESCRlP1lON : . +1-\1 Arlllol. DESCRlP1lON +1-\$ AflhlOt.
Sales or Anancing Conventional Conventional Conventional .'
Concessions None None None '.
Dale af SaI.fljme "<,,,'" 'g'':,''',' 6-16-06 2 DOM : 12-31-057DOM : 4-26-0616DOM :
Location Averaoe Avereoe : Averaoe : Avereoe :
LeaseholdlFee Sinmle Fee Simnle Fee SimDle : Fee SimDle : Fee SimDle :
Site' 0.11acre 0.16 acre : 0.15 acre : 0.20 acre :
View Averaoe Street Avo. Streat : Avo. Street . Ava. Street :
Desion lIId Anneal Ranch I Averene Ranch I Averane : Ranch! Averane : Ranch I Averane: .
QualitY af Construction Averane/Brick AveranelBrick : AveraoeJBrick : AveraaeJBr1<.&A1 :
Ane 56 ""ars 54 vears : 49 veers : 56 years :
Condition Avn to Fair SUnArior : -5000 SUnArior : -7500 Suoerior : -5600
Above Grade Total :.Bdnns: BatIIs TotaI:Bdnns : Ballis: Total : Bdnns: Baths : Total : Bdnns : BatIIs :
RoomCOlIll 5 3 1.5 5 2 1 : +1,500 6 3 1 : +1,500 5 3 1.5 :
Gross Uvinn Area 1148-;;;;: Ft. 1168 ~. Ft. : 0 1360 So.R: -5 800 1 140 Sn.Ft. : . 0
Basement & Anished Partialbsmt. Full basement -1,000 Full basement -1,000 Full basement -1,000
Rooms Below Grade ' RecRm .5bath RecRmlSunerior RecRmlSunArior RecRm/Suoerior
Functional Utililv . . Averaoe Averaae : ,. Avereae : Averene : . "
Healino/Coolinn FWA I Cent. Air FWA I None : +2 000 FWA/Nane : +2 000 HtWlr I None : +2 boo
Enerov Efficient iIems AvereDe Averaoe , : Averaae " : Avereae : .'
G....../Camort Garane x1 On Street pkn : +1000 Off Street pkn : +1000 Garene x1 : -1000
Porch, Patio, Deck, Porch POrch,Fence -500 Porch PatlD
Aronlace1s\ etc. None FireD lace x1 -2 000 FireDlace x1 -2000 FireDlace x1 -2000
Fence Pool etc. , NoneJNDne NoneJNone : NoneJNone : NoneJNone :
: : :
Net Adi. ftnllll\ ~ 4000~ 11800~ 7000
Adjusted SalesPTice
af C'.nrnnanIhle I':: " 135 000 130 200 It 142900
Comments on Sales Comparison Oncluding the subject property's compalibilily to 1he neighbortlood, etc.): After a thorouah search of all available data the ,
comDarables chosen were considered the best available. All sales located In CamD Hili Borouah. Adiustments were mede to renect
substantial differences between the comDareble Drooerties and the subiect. The adiustments that were made renect the tunical actiDns of
:buvers and seller in the mar1<.atnlace. Sale #1 in "nODd condition" nAr aDent. Hame was freshlY oainted inside but in need of k~chen undatinn.
Sale #2 was "real nice" nAr aDent.Home had an enlaroed uodated batt . new kitchen cabinets and ceramic tile noor. Sale #3 wash;;ical .
older borouah home. Interior needed Dainted.. All sales consideredenual . All sales finished basements considered(See Addendum\ . "
ITEM SUBJECT COMPARABlE NO.1" . COMPARABlE NO. 2 COMPARABlE NO.3
Dale, Price and DaIa $60,000 $109,900 $112,000 ......, NA
SotI'ce, for prior sales 10-8-90 9-26-2002 1-2-2002 NA
within VAar af .nnraisal Deed Courthouse Records Courthouse Records Courthouse Records
AilaIysis af any current agreement af sale, option, or listing af subject property and aMysis af any prior sales af subject lIId comparables within one year af 1he dale af appraisal:
Prior sales of the comDarable oronerties occurred more than one vear aoo. The subiect is not currerrtlY under contract or listed in the OnAn
mar1<.et. Subiect has nDt transferred within the Dast three vears.
.INDlCATED VALUE 8Y SALES COMPARISON APPROACH ..'" .... .,......... ','.."" ,.,..,............ ,.,....,. ','" ..........---........ ______n_ .! 135 000
INDICATED VALUE 8Y INCOMEAPPROACH rrt Annlicabie\ . Estimated Market Reirt . $ lMo. x Gross Rent MultiDlier -
Tlis appraisal is made 0 'as is' [8J subject to 1he repairs, alterations, inspections or condilionslisled below . 0 subject to completion per plans &speciticalions. ,\
ClJl1dllions of AppraIsal: No warranlv of this anDraisal is niven or imnlied. ND liabllllvls 'assumed for the structural and/or mechanical elements of
the subiect DroDertv. Subiect to a satisfactDrv structural ins;;;;;;iion./See Addendum and Statement ofUm~ino Condltions\
Anal Reconciliation: Due to the lack of Qualitv and nuantllv of rental data the Income Annroach was Considered inaDDroDriate and not utilized.
Greatest welaht is oiven to the Sales ComDarison Acoroach since It renects the tvDical actions of buvers and sellers in the mar1<.A1nlace.
. - RetrosnActive, Mar1<.et Value as of the date of death.
The JlUI1lose af.this appraisal is to estimate 1he market value .af 1he real prllp8r\y thati~1he subjec! aftlis report, based on the above conditions lIId 1he certification, contingent
lIId limiting conditions, and market value definition that are staled in 1he 'attached Freddie Mac Forni 439JFNMA toiml 0048 (Revised June 1993 ).
I (WE) ESTIMATE lIIE IlARKET VALUE, AS DEFINED, Of lIIE REAL PROPERlY lIIATlS lIIE SUBJECT Of 1II1S REPORT, AS Of Senlember 18 2006- ."
{WHICHISlIIE~;NSPECTIONANDlIIEEFFECTIVEDATEOFlIIISREPORT)T08E . .'. $. " .' .135,000
APPRAlSER:te MA t 7vl/Jjh~l..L / SUPERVlSORYAPPRAlSER(ONLYIFREQUIRED~ o Did 0 Did Not.
Simalure _. . / e /..... SilJ1alure .... .
Name Karen Damev. Certified General Real EsIl!Il'e Annraiser , Name Inspect Property
Dale Reoort S10ned November 13, 2006 Dale R..nnrt S1med
stale Certification # GAOO 1260L StatePA stale Certification # stale
Or stale License # Stale Or stale License # stale
NIFORM
SIDENTIAL APPRAISAL REPORT
Freddie Mac Form 70 6/93
PAGE 2 OF 2
Form UA2 -"TOTAL for Windows' appraisal sall.wie by a la mode, inc. -1-800-ALAMODE
Fannie Mae Form 1004 6-93
supplem_ntalAddendum
Rle No, 06-158 KD
BoooWet: -NA
'AddresS 2801 Harvard Avenue
Clirn Hili
Lender William Henne
Cumberland
>'state PA
Zi Code 17011
. URAR: Condition of the lmorovements Conrd: '
the home, observation (If,thehouse was limited, Home, in need of a general cleaning, Interior dated and needs
painted, aUfl9Qr coveringsr,eplaced'lIpd kitchen cabinets, refinished/painted, The kitchen appliances old, and
would ,benefit bY~ingrepl~.ltisn~~.kr;1own if appliances are in working order. Tnere is a diagonal crack in the
front elevation of tpe houSe (see,enclosecJ' photograph).and a separation space between the front porch and the
dwelling., Settlementeracks noted in .theliving room ceiling. NOTE:' your appraiser ,is not qualified in structural
components or an engineer. Recommend an appropriate professional be contacted for a structural inspection. This
appraisal is based,on the assumption that there are no adverse conditions present. Ifa structural.inspection is
OOl1e, your appraiser reserves the right to, review the report and revise this appraisal if warranted. Thebasement
recreation room in fair com:lition having panel walls, older asphalt tile floor, which,needs replaced, and suspended
tile ceiling, which has signs of prior water damage and needs repaired (see photograph). Due to condition of the
finished basement area,thebasement recreation room would have little to no ,value. In the unfinished ,area there is
a free standing toilet and wail hung sink; washer/dryer hook-ups; and a laundry tub. A steep declining driveway of
side of home to one car integral garage. Due to steepness of driveway, the garage will have limited utility. All
exterior wood trim, soffits, facia, am:! windows needseraped and painted, Shrubbery and trees overgrown and need
trimmed back. Rear tree, limbs rupbing against house/roof. Recommend ,tree limbs be cut back. No economic
obsolescence was,observed.
. URAR: Adverse Environmental Conditions Cont'd:
If the client has a concern, ,then, a qualified expert in this area should be contacted, There are no known or
apparent adverse. environmental conditions that would negatively impact on the sale of the property;
. URAR: Sales Comoartson ADDroachConrd:
in superior condition. Com:!ition adjustment off set by subject's superior unpartitioned toilet and sink.
Estimated :indicated ,value, can also, be ',determined by using, the ,Gross Adjustment of sale price for each
comparable (comp) as a measure of relative quality of the compo A lower adjustment indicates a better comp, and
vice versa. The ratio of gros~,dollar adjustment to sale price for each of thecomps is used to ' calculate the weight
each comp should have ina weighted calculation. This weighted calculation' is used to also indicate the estimated
value ofihesubject. As with any methcx:l this, technique is not ,perfect, However it does do a very good job of giving
more weight to the most similar comps while at the same time minimizing values near the extremes of the indicated
valuerange..The estimated weighted value is: $136,700, which supports the estimated value,
Definition of Market Value:
The definition of Market Value is from regulations published byJederal regulatory agencies pursuant to TitleXI of
the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) of 1989 between July 5, 1990, and
August 24, 1990, by the Federal Reserve System (FRS), National Credit Union Administration (NCUA), Federal
Deposit Insurance Corporation (FDIC), the Office of Thrift Supervision (OTS), and the Office of Comptroller of the
Currency (OCC). This definition is also referenced in regulations jointly published by the OCC, OTS, FRS, and
FDIC on June 7,1994, and in the Interagency Appraisal and Evaluation Guidelines, dated October 27, 1994,
ScODS of Work:
Observation of the exterior and walk through observation of the interior of the property, Measuring the exterior of
the dwelling. Due to the amount of personal belongings obstructing view, the inspection was limited. Walk through
observation did not include inspection of the attic/crawl space areas. These areas are assumed in good condition
with no adverse conditions present. If you have a concern, contact an appropriate professional for an inspection.
No mechanical systems were inspected and no appliances were tested, Review of the REDS courthouse data and
Central Penn Multi-List, Inc. records. Reviewing the county tax map online information, county tax map, zoning,
and FEMA flood maps. Verifying, if possible, the comparable sales with broker, agent, seller or buyer. Use of
Marshall Valuation Service data for completion of the Cost Approach, if approach is warranted, land sale search
data obtained from REDS online data service and Central Penn Multi-List, Inc.
SDecial Limltina Conditions:
This appraisal is not a home inspection and the appraiser is not acting as a home inspector when preparing the
report. The borrower has the right to have the home inspected by a professional home inspector. When performing
the inspection of this property, the appraiser visually observed areas that were readily accessible. The appraiser is
not required to disturb or move anything that obstructs access or visibility. The inspection is not technically
exhaustive. The inspection does not offer warranties or guarantees of any kind, The appraiser is not a home or an
environmental inspector. The appraiser provides an opinion of value. The appraisal does not guarantee that the
property is free of defects or environmental problems. The appraiser performs an inspection of visible and
accessible areas only. Mold may be present in areas the appraiser cannot see. A professional home inspection or
environmental inspection is recommended.
If the property is sold, this appraisal is subject to satisfactory inspection reports including, but not limited to: wood
infestation, watertest(s), radon, building inspections, etc.
. URAR: SUDDlemental Certifications
I certify that,
Form TADD - 'TOTAL for Windows" appraisal soflwareby a la rnode,.inc, - 1-800-ALAMODE
BOITUWertr.Uent NA
, Pmnortv Address 2801 Harvard Avenue .
City CamD Hili Crn""" Cumberland S1aIe PA' ZinCode 17011 .
Lender William Henne ' ,,-
Supplemental Addendum
Rle No 06-158 KD
This SUMMARY APPRAISAL REPORT was prepared for the exclusive 'use of William Henne (client). The
Intended User of this appraisal report is the Client. The Intended Use is to estimate market value the property that
is the subject of this report for estate settlement purposes, and no other use is intended. Appraisal is subject to the
stated Scope of Work, purpose of the appraisal, reporting requirements of this appraisal form, and Definition of
Market Value. Estimated market value is the most probable price in terms of cash or in terms of financial
arrangements equivalent to cash. The information and opinions contained in this appraisal set forth the appraiser's
best judgment in light of the information available at the time' of the preparation of this report. Any use of this
appraisal by any other person or entity, or any reliance or decisions based on this appraisal are at the sole
responsibility and at the sole risk of the third party. I accept no responsibility for damages suffered by any third
party, as a result of reliance on or decisions made or actions taken based on this report.
In my opinion, the reasonable exposure time linked to the value opinion is up to 180 days.
I further certify that, to the best of my knowledge and belief:
_ The statements offact contained in this report are true and correct.
_ The reported analyses, opinions, and conclusions are limited only by the raported assumptions and limiting
conditions, and are my personal, impartial, and unbiased professional analyses, opinions, and conclusions:
_ I have no present or prospective interest in the property that is the subject of this report or to the parties
involved with this assignment.
_ My engagement in this assignment was not contingent upon developing or reporting predetermined results.
_ My compensation for completing this assignment is not contingent upon the development or reporting of a
predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the
attainment of a stipulated result, or the occurrence of a subsequent event directly related to the intended use of
this appraisal.
_ My analyses, opinions, and conclusions were developed, and this report' has been prepared, in conformity
with the Uniform Standard of Professional Appraisal Practice.
_ I have made a personal inspection of the property that is the subject of this report.
-No one provided significant professional assistance to the persons signing this report.
-This appraisal has been prepared in conformity with the requirements of the Code of Professional Ethics and
the Standards of Professional Appraisal. Practice of the Appraisal Institute. ,"
_ The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly
authorized representatives.
Karen Damey, PA Certified General Real Estate Appraiser I GAOO1260L
Form TADD - 'TOTAL for Windows" appraisal software by a la mode, inc. -l-BOO-ALAMODE
APPRAISER'S CERTIFICATION: The Appraiser certifies and agrees thai
1. I have researched the subject market area and have selected a m1ninml of ~recent sales of propeI1les most similar and IJOXimate to the subject property
for considlll1llion in the sales c(llllllllison analysis and have made a dollar adjustment when appropriate to reIIect the market reaction to those i1ems of significant
variation. <<a significant item in a co~e Iloperty is superior to,or more :favorable than, the subject property, I have made a negative adjustment to reduce
the adjusted sales price of the COflllaIiIble and, n a silJlilicant item in a cornpaJable properly Is inferior to, or less favorable than the swject property, I have made
a positive adjustment to increase the adjusted sales price of the comparable.
2. I have taken. into consideration the facton; thai have an impact on . value in my develolJnenl of the estimate of market value in the aplJaisal report. I have not
knowingly wlthheld any significant infoni1ation from the appraisal report and I. believe, to the best of my knowledge, that all statements and information in the
appraisal report are true and correct
3. I staled in the appraisal report ooIy my own pelSonal, unbiased, and !lofessionalanalysis, opinions, and conclusions, which are subject only to the contingent
and limiting conditions specified in this form.
4. i have no Ilesent or prospective interest in the properly thai Is the subject to this report. and I have no I18sent or prospective personal interest or bias with
respect to the particip;l1ls in the transaction. I lid not base, eI1her partially or compietely, my analysis and/or the estimate of market value in the appraisal report
on the race, color, religion, sex, handicap, familial status, or national origin of eI1her the prospective owners or occup;l1ls of the subject property or of the I18senf
owners or occupants of the propef1ies in the vicini1y of the subject property.
5. I have no I18sent or contempiated fulIIe interest in the subject property, and neither my current or fulIIe employment nor my compensation for performing this
appraisal is contingent on the appntised value of the properly.
6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related parly, the amount of the value estimate,
the attainment of a specific reswt, or the occurrence of a SUbsequent event in order to receive my compensation and/or employment for pefforming the walsal. I
did not base the appraisal report on a requested minimum valuation, a specific valuation, or the need to approve a specific mortgage loan.
7. i performed this walsal in conformity with the Uniform SIllndards of Professional App'aisal Practice that were adopted and promulgated by the App'aisal
Standards Board of The App'aisal Foundation and thai were in place as of the effective date of this appraisal, with the. exceJtionof the departure provision of those
standards, which does not apply. I acknowledge that an estimate of a reasonable time for exposure In the open markeI is a condition In the definition of market value
and the estimate I developed is consistent with the meting. time noted In the neI~ood section of this report, unless I have otherwise stated in the
reconciliation section.
8. I have personally inspected the interior and exrerior areas of the subject property and the ex\llrior of all properties listed as comparabIes In the walsa1 report.
I further certify thai I have noted any apparent or known adverse conditions in the subject iffillovements, on the SUbject site, or on any site within the immediate
vicinity of the subject properly of. which I am aware and have made adjustments for these adverse conditions in my aruiysis of the property value to the exrent that
I had market evidence to support them. I have also commented about the effect of the adverse conditions on the markelabIlity of the subject property.'
9. I personally ll8Pafed all conclusions and opinions about the real estate that were set forth in the appraisal report. << I relied on significant professional
assistance from any individual or individuals in the perfOITlllllCll of. the walsa1 or the ll8PMalioo of the apIJaIsaI report, I have naned such Indivldual(s) and
disclosed the specific tasks performed by them In the reconciliation section of this appraisal report I certify that any intivldual so named is lJJ1lIified to perform
the tasks. I have not authorized anyone to make a change to any item in the report; therefore, ff an lIlallthoIized change Is made to the apIJaIsaI report, I will take
no responsibility for it
10. See additional Appraiser Certifications and Limiting Conditions found in the addendum of this report.
SUPERVISORY APPRAISER'S CERTIFICATION: <<a supervisory apIJaIser signed the aplJaisal report, he or she certifies and agrees thai
I directly supervise the aplJaiser who prepared the aplJaisal report. have reviewed the walsa1 report, agree with the statements and conclusions of the apIJaIser,
agree to be bound by the appraiser's certifications nurJtJered 4 through 7 above, and am taking full responsibility for the appntisaland the appraisal report.
, ',' ,...
ADDRESS OF PROPERTY APPRAISED: 2801 Harvard Avenue, Camp Hill, PA 17011
APPRAISER:
.I ./
Signalll1l: !(~/>
Name: Karen Dam PA Certified General Real
Date Signed: November 13 2006
state Certification #: GAOO1260L
or state Ucense #:
state: PA
Expiration Date of Certification or Ucense: June 30, 2007
SUPERVISORY APPRAISER (only If required):
raiser
Signature:
Name:
Date Signed:
state Certification #:
or state Ucense #:
state:
Expiration Date of Certification or Ucense:
o Did 0 Did Not Inspect Properly
Freddie Mac Form 439 6-93
Page 2 of 2
Fannie Mae Form 10048 6-93
Form ACR - 'TOTAL for Windows' appraisal software by a la mode, inc. - 1-800-AlAMODE
DEFIIITIDI OF MARKET VALUE: The most lJObable pice wtich a IJ(lllllrlyshoLddbring in a c~~and open Il18I1rel UIlderall conditions
requisite ID a Iiir sale, the buyer and seller, each acting 1JU(IentIy, knowtedgeably and~SIIliIlli 1I1li pice is not affected by' undue stimulus. Implicit in' this
definition is the COIlSlIlIlIation of a sale as of a specified daIB and the passing of ti1le from seller ID buyer under conditions wliereby: (1) buyer and seller are
typically motivated; (2) boIhparties lie welllnlonned or well alMsed'and each acting In whalhe'clll1Sidershis'owo best interest; (3) a reasonable time is aliowed
for expoSlIe In the open mar1<eI; (4) payment Is 'made in terms of cash In U.S. doIiars or ,In terms of financial aJTaJgements comparable 1hereID: and (5) the price
rernsentsthe normal consideration forthepoperty sold unaffected by special or creative financing 'or sales concessions' granted by anyone associated wIfl1
the sale.
. Adjustments ID the comp;rables must be made for special or creative financing or sales concessions. No adjustments are necessaIY
for those costs wtich are normally paid by se\lersas a result of <triidition or law in a mar1let area; these coSts' are readily identifiable
since the seller. pays . these costs In YirtualIy all sales transactions. Special or' creative financilig adjustmentscatl be made 10 the
clJllllil8ble poperty by compariSOl1S ID financing terms offered by a tIird party insti1ulional lender thai is not already involved In the
poperty or transaction. " Pnt adjustment should not be calwated on a mecIIlIical dollar for dollar cost of the financing or concession
but the doIlar.amount of any adjustment should 8lIlJIOXimate1l1e mar1<el's reaction ID 1I1e financing or cOncesSions based on the
appraiser's judgement.
STATEMENT OF LIMITING CONDITION$AND APPRAISER'S CERTIFICATION
COIIITlIIIBEIT AID L1MITIIIIG COIDITIOIS: The awraiser's certification thai appears in the appraisal report is subject to 1I1e following
conditions:
1. The appraiser will not be responsible for matIers of a legal naIure thai affect either ,the poperty being awraised or the tille to ~ The awraiser asSIl11eS thai
1he li1Ie Is good and ~ and, tI'1riore, wlII not render any ll\irions aboul1he fi1le. The poperty is appriised, on the basis of ~ being under responsible
ownerslip. "
2, The appraiser has pI'O'Iideda sketch in 1he .appraisal"llOlllD show approximate dimensions of the improvements and 1he sketch is included only ID assist
1I1e reader of the report In visualizing the property and understanding 1he appraiser's delem1inalion of.its size.
3, The ilRl8iser ~,. eXa1iined 1he available flood maps 1I1at lie provided by the Fed8raiEmeigency MiIlagement AQ<<\C'i (or ~r datlI sources) and has noted
In 1he appraisal report whether 1I1e subject site is IocaIed in an identified Special Rood Hazard Area Because 1he appraiser Is not a surveyor, he or she makes
no guarantees, express or implied, ~ardlng this d~on'
4. The lIAJIliser will not give reslimonyorappear in court because he or she made an appraisal of 1I1e popertyln question;unIess specific ammgementsto do
so have been made beforehand.
5. The aPPraiserhlis estin;mted 1he. value of 1I1e, IlIld In 1he cost, iWoach at itS highest and best use and1l1e Improvements at 1I1eirconbiblrtoly value. These
separate ~uatilll1S of 1he lan,d., and ~ must not be ~ in conjunction wIfl1 any .o1her appraisal an(jare invalid n. they are so used.
6. The appraiser has noted in 1I1e weisal "IlOIl any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous was!lls, toxic
substances, etc.) observed during the inspection of 1I1e subject properly or 1I1at he or she became aware of during 1I1e normal research involved in pelforming
1I1e _sal. Unless o1I1erwise stated in 1he appraisal report; the .appraiser has no knowledge of any hidden orunapparentcondlfions of 1he.properly or
adverse envirom1ental conditions ~nclucll1Q 1he JRsence of hazardous was!lls, toxic sUbstmces, etc.} thai woLdd make 1he properly more or less valuable, and
has assumed thai 1here are no such concIitIol1s and makes no guarantees or warTm1ties, express or implied, regarding the condition of 1I1e properly. The
appraiser wlII not be responsible for any such ConlItions thai do exist or for any engineering or resting 1I1at might be reqtired to discover whether such
conditilll1S exist. Because the appraiser is not an expert In 1he field of environmental hazanls, 1he awraisal report must not be considered as an
environmental assessment of 1I1e property.
7. The appraiser obtined the information, estimates, . and opirions thai were expressed In 1heappraisal report from sources that he or she considers to be
reliabie and believes 1I1em ID be true lIld correct The appraiser does not assume responsibility for 1he accuracy of such items thai were fwnished by o1I1er
parties.
8. The appraiser win not disclose 1he 'con!llnts of 1I1e appraisal report except as provided for In 1I1e Uniform Standards of Professional Appr.isal Piactice.
9. The appraiser has based his or her Waisal report lIld valuation conclusion for an appraisal thai is subject ID satisfactory. completion, repairs, or
alterations on the asSUlTllition thai cOinpIetion of 1he Il11lrovementS will be pertormed in a wortonanlike manner.
10. The appraiser I1lIsl provide his or her prior wriIIen consent before the lender/client specified in the appraisal report can distribute 1I1e appraisal report
~ncluding conclusilll1S about 1he poperty. value, 1I1e appraiser'sldenlity and professional designations, and references to any professional appraisal
organizations or 1I1e finn wIfl1 which the appraiser is. aSsociated} to anyone o1her 1I1iI1 1I1e borrower. 1he mortgagee or its successors and assigns: 1he mortgage
insurer; consultanIli: professional appraisal orga1zaIions; any state or feder1llly approved financial institution; or any department, agency, or insfrumentallty
of 1I1e United states or any state or 1he District Of Columbia; except thal1I1e lender/client may distribute 1he property description section of the report only to data
collection or reporting stll'lice(s) wi1l1out having ID obtain the appraiser's prior written consent The apJJaiser's written consent and approval must also
be obtained before the appraisal can be conveyed by anyone to 1he public ttvough advertising, public relations, news, sales, or other media
Freddie Mac Form 439 &-93
Page1of2
Fannie Mae Fom11 004B &-93
L.G. Connor Real Estate Appraisers
Fom1 ACR - 'TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE
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MADE the
in the year nineteen hundred and Ninety (1990)
BElWEEN
HELEN H. MINOR, widow, by 'her son Robert A. Minor, Bower
of Attorney,
GRANTORS
AND
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WALTER G, BROWN and BERNICE J. BROWN, his wife, of Lemoyne,
Cumberland County, Pennsylvania,
GRANTEES
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WITNESSETH, That in consideration oE Eighty thqusand & oo/1oo--------------------------
________________________________~($80,000.00)-----------------------------Dollan,
in hand paid, the receipt whereof is hereby acknowledged, the said grantor
and convey to the said grantee
do
hereby grant
ALL that certain piece or parcel of land, situate in the, Borough of Camp Hill,
Cumberland County, pennsylvania, more particularly bounded and described as
follows, to wit:
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BEGINNING at a point, being the southwest corner of the intersection of Harvard
Avenue (50 feet wide) and South 28th Street (30 feet wide); thence along the
western side of South 28th Street, South 6 degrees, 32 minutes East, a distance
of 120.8 feet to a point at the northern line of a 10 feet wide alley; thence
along the northern line of said 10 feet wide alley, South 77 degrees West, a
distance of 44.6 feet to a point at line of lands nOW or late, of Robert B.
Gardner, et ux, and which point is at the line dividing Lots 53A and 54A, the
said Lot 54A being the premises herein conveyed, and the said Lots 53A and
54A having been laid out by a survey made and referred to hereinafter; thence
along the line of lands of the said Robert B. Gardner, et ux, and along the
said dividing line between Lots 53A and 54A referred to hereinabove, North 13
degrees West, a distance of 120.0 feet to the southern side of Harvard Avenue;
thence along the southern side of Harvard Avenue, North 77 degrees East,
a distance of 58.2 feet to a point, the place of BEGINNING.
HAVING thereon erected a one-story single family dwelling known and numbered
as 2801 Harvard Avenue, Camp Hill, PA.
THIS description is made in accordance with a Plan of Resubdivision of Lots 53,
54, 55 and 56 in Earlington, referred to hereinafter, made by William B. Whittock,
R.P.E., dated May 14, 1958, on which Flau the premises,helOein conveyed are
designated as Lot 54A.
BEING all the same premises which Clarence E. Cook and Elizabeth M. Cook, his
wife, by their Deed dated April 26, 1976, and recorded in the ,Office of the
Recorder of Deeds in and for Cumberland County, pennsylvania, in Book 026, Page
248, granted and conveyed unto John H. Minor and Helen H. Minor, his wife.
John H. Minor died on January 26, 1981, leaving sole title vested in his wife,
Helen H. Minor, Grantor herein.
~_ COMMOr~WEAl1H OF, PEHHSYi.YANiA
l, DEPP.:>.rMENT Of P.E~,!=!.jUE
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Flood Map
Borrower/Client NA
. Pmnertv Address 2801 HalVard Avenue
CitY CamD Hill Countv Cumbertand Stale PA liD Code 17011
Lender William Henne
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InterFlood~,,_
www.interflood.com . 1-800-252-6633
Prepared for:
dba Lester G. Connor, MAl
2801 Harvard Avenue
Camp Hill, PA 17011
Flood Hazards Map
Map Number
4203S7ooo1 B
For mona: inform3tion about
flood Zonti and flood
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500'
1000'
1500'
2000'
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sn.n .FLOOD
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611999.2000 SouroePrc...nd/or RoodSouroe CoIpontions.... rights reserv.d. Pat.... 6,631.326 and 6.676.615. OtIltrpat...s pending. For Info: info@lloodsourc..oom.
Fonn MAP.FlOOO - "TOTAL for Windows" appraisal software by a la mode, inc. -1'80Q-ALAMOOE
BUilding Sketch (Page - 1)
Borrower/Client NA
Pronertv Address 2801 Harvard Avenue
Citv Camo Hill Countv Cumbenand State PA Zin Code 17011
Lender William Henne
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Comments:
AREA CALCULATIONS SUMMARY
Code Description Net Size Net Totals
GLA1 F1.rst FJ.oor 1148.00 1148.00
pip Porch 88.00
Stoop 24.00 112.00
Net LIVABLE Area ( Rounded) 1148
LIVING AREA BREAKDOWN
Breakdown Subtotals
First F.loor
28.00 x 41.00
1148.00
1 Item ( Rounded)
1148
Form SKT.BldSkl- "TOTAL for Windows" appraisal software by a la mode, inc. -1-800-ALAMODE
Subject Photo Page
Borrower/Client NA
Prooertv Address 2801 Harvard Avenue
City Camo Hill County Cumberland State PA lio Code 17011
Lender William Henne
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Subject Front
2801 Harvard Avenue
Sales Price NA
Gross Living Area 1 , 148
T olal Rooms 5
Total Bedrooms 3
Total Bathrooms 1.5
Location Average
View Average Street
Site 0.11 acre
Quality Average/Brick
Age 56 years
Subject Rear
Subject Street
Form PiCPIKSR - "TOTAL for Windows" appraisal software by a ia mode, inc. - 1-800-ALAMODE
Subject Photo Page
Borrower/Client NA
Prooertv Address 2801 Harvard Avenue
Citv Camo Hili Countv Cumbertand State PA lio Code 17011
Lender William Henne
Front settlement crack
2801 Harvard Avenue
Sales Pnce NA
Gross Living Area 1 ,148
Total Rooms 5
Total Bedrooms 3
Total Bathrooms 1.5
Location Average
View Average Street
Site 0.11acre
Quality Average/Brick
Age 56 years
Front Porch settlement
Basement ceiling damage
Form PIC3x5.SR - "TOTAL for Windows" appraisal software by a la mode, inc. -1-SllQ-ALAMOOE
Subject Photo Page
Borrower/Client NA
Pronerl; Address 2801 Harvard Avenue
Citv Camo Hill COI"'" Cumberland State PA lin Code 17011
Lender William Henne
living Room
2801 Harvard Avenue
Sales Price NA
Gross Living Area 1 , 148
Total Rooms 5
Total Bedrooms 3
Total Bathrooms 1.5
Location Average
View Average Street
Site 0.11 acre
Quality Average/Brick
Age 56 years
Kitchen
Form PIC3x5.SR - "TOTAL for Windows" appraisal sottware by a la mode, inc. -I-BOO-ALAMOOE
Comparable Photo Page
Borrower/Client NA
Prooertv Address 2B01 Harvard Avenue
Cilv Camo Hill Counlv Cumberland State PA Zin Code 17011
Lender William Henne
.... .,-.1
Comparable 1
2812 Columbia Avenue
ProX. to Subject 0.11 miles
Saie Plice 139,000
Gross Living Area 1 , 168
T olal Rooms 5
Total Bedrooms. 2
T DIal Batl1rooms 1
Locatlon Average
View Avg, Street
Site 0.16 acre
Quality Average/Brick
Age 54 years
Comparable 2
2601 Yale Avenue
Proll to SubjectO. 13 miles
Sale Plice 142,000
Gross Living Area 1,380
Total Rooms 6
Total Bedrooms 3
Total Batl1rooms 1
Locatlon Average
View Avg, Street
Site 0.15 acre
Quality Average/Brick
Age 49 years
Comparable 3
2011 Harvard Avenue
ProX. to Subject 0,56 miles
Sale Plice 149,900
Gross Living Area 1 ,140
T olal Rooms 5
Total Bedrooms 3
Total Batl1rooms 1.5
Locatlon Average
View Avg. Street
Site 0.20 acre
Quality Average/Brk&A1
Age 56 years
Form PIC3x5.CR - ''TOTAL for Windows" appraisal software by a la mode, inc. - 1-800-ALAMOOE
REV-1508 EX + (8-98)
'*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF
Bernice J. Brown
FILE NUMBER
21-06-0859
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
DESCRIPTION
Commerce Bank Certificate of Deposit #1700404
Accrued Interest
VALUE AT DATE
OF DEATH
$103,155.68
$243.33
2.
M& T Bank Checking Account #18209769
Accrued Interest
$66,664.83
$5.34
3.
Morgan Stanley Standard IRA, Account #410-038635
$15,018.28
4.
Integrity Bank Checking Account #0201003879
$24,258.23
5.
Integrity Bank Savings Account #0401003169
$21,272.97
6.
Miscellaneous personal property
$1,000.00
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$231,618.66
Commerce
eBank
December 05, 2006
Miller & Associates PC
1822 Market St
Camp Hill PA 17011
RE: Estate of: Bernice J Brown
Social Security #: 172-01-0597
Date of Death: September 18, 2006
Dear Sirs:
In reference to the letter regarding the above mentioned Estate, we
would like to inform you of the information that we have researched and
found.
Type: Time Deposit
Account #: 1700404
Date Opened: 08/25/04
Primary Owner: Bernice J Brown
Date of Death Balance: $103,399.01
Accrued Interest: $243.33
Principal Balance: $103,155.68
If there are any questions or additional information that is needed,
please feel free to contact me at (717) 412-6134.
Sincerely,
(~\,~~
Mindv:V ~~(J:;'
Levy Specialist
Commerce Bank I Harrisburg, N.A.
PO Box 4999
3801 Paxton Street
Harrisburg, PA 17111-0999
commercepc.com
I1M&rBank
499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12
Phone (888) 502-4349
Fax (302) 934-2955
1 1/1812006
Law Offices of
Miller & Associates PC
1822 Market Street
Camp Hill, Pennsylvania 17011
Re: Estate of Bernice J Brown
Social Securitv: 172-01-0597
Date of Death: Seotember 18, 2006
Dear Sir or Madam:
Per your inquiry dated November 2, 2006, please be advised that at the time of death, the above-named decedent had on
deposit with this bank the following:
1.
Type of Account
Checking Account
Account Number
18209769
Ownership (Names oj)
Bernice J Brown *
Opening Date
08/28/64
Balance on Date of Death
$66,664.83
Accrued Interest
$
5.34
Total
$66,670.17
2.
Type of Account
Checking Account
Account Number
98215426
Ownership (Names oj)
Bernice J Brown *
Opening Date
01/15/98 Closed 10/13/06
Balance on Date of Death
$5,018.13
$ 0.38
Accrued Interest
Total
$5,018.51
Please be advised, there was no safe deposit box fonnd for the above decedent. * For further account information,
regarding ownership, closures and/or reimbursement of funds, etc., please call the West Shore Plaza Office # 717-
255-2271.
Sincerely,
-~u;7~
Nancy Clagett
Records Management
Morgan Stanley
April 20, 2007
Miller & Associates, PC
1822 Market Street
Camp Hill, PA 17011
Re: Date of Death Values for Bernice J. Brown
Dear Sirs:
Account # 410-038635 titled Bernice J Brown IRA Standard
Security
Liquid Asset Fund
IntI Business Machines Corp
Total Account Value 9/18/2007
Shares
215.08
180.00
Price Per Share
1.00
82.24
4507 North Front Street
Suite 201
Harrisburg, PA 17110
toll free 800 676 0673
td 7172556666
fax 717 255 6651
Amount
$215.08
$14,803.20
$15,018.28
Account # 410-032587 titled William G Henne Trustee Bernice Brown Irrev Trust
Security
Bank Deposit Program
Franklin P A Tx Fr A
Blackrock W orId Inv Trust
PASt Hghr-A
Erie SD Srs C
W Chester ASD
Berks Mun Auth
Chester Hlth
Carolina 1 st FID
Compass Bank CD
Franklin Bank CD
Westernbank FID
MB Finl Bank CD
Total Account Value 9/18/2007
Shares
32,676.14
40,044.79
900.00
40000.00
5000.00
10000.00
10000.00
25000.00
4000.00
93000.00
100000.00
28000.00
2000.00
Price Per Share
1.00
10.37
16.45
104.728
86.277
95.842
101.703
101.816
95.583
99.878
99.793
95.993
96.361
Amount
$32,676.14
$415.264.47
$14,805.00
$41,891.00
$4,31:1.00
$9,584.00
$10,170.00
$25,454.00
$3,823.00
$92,886.00
$99,793.00
$26,878.00
$1,927.00
$779,464.61
2007-Jun-16 07:14 PM
Integrity Bank
7179204904
3/3
.
Alntegrity
~ BANK
June 14, 2007
Miller & Associates, PC
Michelle E. Miller
1822 Market Street
Camp Hill, PA 17011
Dear Michelle,
As per your request on June 12,2007 for the Estate of Bernice J. Brown the Date of
Death balance for her Privileged Savings account as of September 18, 2007 was
$21,272.97 and for her Privileged Checking account was $24,258.23. On the savings
account William G. Henne was the Power of Attorney only and not a secondary owner.
The Privileged Savings and Privileged checking was the only accounts held at Integrity
Bank.. Bernice J. Brown did not have a safe deposit box.
If you should have any questions, please feel free to contact me at (717) 920-4900
extension 230.
Sincerely,
~M~
Barbara L. Tome
Senior Customer Service Representative
3345 Market SITert, urnp Hill, PA /7011 . Phone: 717-920-4900 . 877-l-HA VElT . Far: 717-920-4904 . 'lII'UI'UI.integritybankonline.com
REV-1510 EX + (6-98)
'*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF Bernice J. Brown
SCHEDULE G
INTER-VIVOS TRANSFERS &
MISC. NON-PROBATE PROPERTY
FILE NUMBER
21-06-0859
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
DESCRIPTION OF PROPERTY % OF DECD'S TAXABLE
ITEM INCLUDE THE NAME OF THE TRANSFEREE. THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. DATE OF DEATH INTEREST EXCLUSION
NUMBER ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET (IF APPLICABLE) VALUE
1. The Bernice Brown Irrevocable Trust dated 15 September 2004, $779,464.61 0.0% $554,464.61 $225,000.00
William G. Henne, Trustee
TOTAL (Also enter on line 7, Recapitulation) $225,000.00
(If more space is needed, insert additional sheets of the same size)
Morgan Stanley
April 20, 2007
Miller & Associates, PC
1822 Market Street
Camp Hill, PA 17011
Re: Date of Death Values for Bernice J. Brown
Dear Sirs:
Account # 410-038635 titled Bernice J Brown IRA Standard
Security
Liquid Asset Fund
Intl Business Machines Corp
Total Account Value 9/18/2007
Shares
215.08
180.00
Price Per Share
1.00
82.24
4507 North Front Street
Suite 201
Harrisburg, PA 17110
toll free 800 676 0673
tel 717 255 6666
fax 7172556651
Amount
$215.08
$14,803.20
$15,018.28
Account # 410-032587 titled William G Henne Trustee Bernice Brown Irrev Trust
Security
Bank Deposit Program
Franklin P A Tx Fr A
Blackrock WorId Inv Trust
PA St Hghr-A
Erie SD Srs C
W Chester ASD
Berks Mun Auth
Chester Hlth
Carolina 1 st FID
Compass Bank CD
Franklin Bank CD
Westernbank FID
MB Finl Bank CD
Total Account Value 9/18/2007
Shares
32,676.14
40,044.79
900.00
40000.00
5000.00
10000.00
10000.00
25000.00
4000.00
93000.00
100000.00
28000.00
2000.00
Price Per Share
1.00
10.37
16.45
104.728
86.277
95.842
101.703
101.816
95.583
99.878
99.793
95.993
96.361
Amount
$32,676.14
$415.264.47
$14,805.00
$41,891.00
$4,313.00
$9,584.00
$10,170.00
$25.454.00
$3,823.00
$92,886.00
$99,793.00
$26,878.00
$1,927.00
$779,464.61
Certification of Trust
The undersigned Trustor and Trustee(s) hereby certify the following:
1. This Certificate of Trust refers to the BERNICE BROWN IRREVOCABLE TRUST,
dated SEP 1 5 2004 , executed by WILLIAM G. HENNE as Agent under
Power of Attorney for BERNICE BROWN as Trustor.
2. The address of the Trustor is c/o William G. Henne, 2906 Harvard Avenue, Camp Hill,
Pennsylvania 17011.
3. The initial Trustee of my Trust is:
WILLIAM G. HE1\T1\TE
4. The present Trustee of my Trust is:
WILLIAM G. HENNE
5. The successor Trustees of my Trust are:
WILLIAM G. HENNE; THEN
A MEMBER OF THE LAW FIRM OF
JAMES SMITH DIETTERICK & CONNELLY LLP
6. My Trustee(s) under my Trust Agreement is/are authorized to acquire, sell, convey,
encumber, lease, borrow, manage and otherwise deal with interests in real and personal
property in my Trust name. All powers of my Trustee(s) are fully set forth in Article
Eight of my Trust Agreement.
7. No person or entity paying money to or delivering property to my Trustee shall be
required to see to its application. All persons relying on this document regarding my
Trustee(s) and their powers over trust property shall be held harmless for any resulting
loss or liability from such reliance. A copy of this Certification of Trust shall be just as
valid as the original.
The undersigned certify that the statements in this Certification of Trust are true and correct and
that it was executed in the CoUnty dfDauphiil,Penrisylvama on . SEP 1 5 2004 .. ..
Trustor:
~~~^/~?~J4
WILLIAM G. HENNE, Agent Under
Power of Attorney for BERNICE BROWN
Trustee:
f{/fi~
t3~
WILLIAM G. HENNE
COMMONWEALTH OF PENNSYLVANIA )
SS
COLJ'NTY OF DAUPHIN
)
On this SEP 1 5 2004 , before me, a notary public, the undersigned officer, personally
appeared WILLIAM G. HENNE as Agent Under Power of Attorney for BERNICE BROWN,
Trustor, known to me (or satisfactorily proven) to be the person whose name is subscribed to the
within instrument and acknowledged that she executed the same for the purposes therein
contained.
In witness whereof I hereunto set my hand and official seal.
r~~J~
Notary Public
(SEAL)
COMMONWEALTH. OF PENNSYLVANIA
U Notanal Seal -
nda L FettertJ
De T off, Notary Public
Myeomr;;. Y:'P., DaUPhin County
Me ISSlon Expires Nov. 8, 2007
mber, Pennsylv '
anla Association Of Nota .
rles
2
COMMONWEALTHOFPENNSrLVA1~lA )
SS
COUNTY OF DAUPHIN
)
On this SEP 1. 5 200~ , before me, a notary public, the undersigned officer, personally
appeared WILLIAM G. HENNE, Trustee, knO\V1l to me (or satisfactorily proven) to be the
person whose name is subscribed to the within instrument and acknowledged that he executed
the same for the purposes therein contained.
In witness whereof I hereunto set my hand and official seal.
4~lic ~ f~
(SEAL)
COMMONWEALTH OF PENNSYLVANIA
NoIarial Seal
Linda L. Fetterf1off, Notary Public
Deny Twp., Dauphin County
My Commission Expires Nov. 8, 2001
Member, Pennsylvania Association Of Notaries
3
THE BERNICE BROWN
IRREVOCABLE TRUST
LAW OFFICES
JAMES SMITH DIETTERICK & CONNELLY LLP
P.O. BOX 650
HERSHEY, PENNSYLVANIA 17033
Copyright@ 2004 James Smith Dietterick & Connelly LLP
The Bernice Bro\AJn Irrevocable Trust
Article One
Section 1.01
Section 1.02
Section 1.03
Section 1.04
Section 1.05
Article Two
Section 2.01
Section 2.02
Section 2.03
Section 2.04
Section 2.05
Section 2.06
Section 2.07
Section 2.08
Article Three
Section 3.01
Article Four
Section 4.01
Section 4.02
Section 4.03
Section 4.04
Section 4.05
Section 4.06
Section 4.07
Section 4.08
Table of Contents
Establishing My Trust ..................................................... 1-1
Identifying My Trust....... .... ..................... ..... .......... .............. ....... 1-1
Reliance by Third Parties on Affidavit or Certification of
Trust............................................................................................. 1-1
An Irrevocable Trust..... ............. .............................. ........... ......... 1-2
Transfers to the Trust................................................................... 1-2
Statement of My Intent...................... ............................ .............. 1-2
Trustee Succession Provisions ..................................... 2-1
Resignation of a Trustee ..............................................................2-1
Trustee Succession......... .............................................................. 2-1
Notice of Removal and Appointment .......................................... 2-2
Appointment of a Cotrustee .... ............................................ ......... 2-2
Corporate Fiduciaries..................................................... .............. 2-2
Incapacity of a Trustee ............ ... ............................." ............. ...... 2-3
Appointment of Independent Special Trustee.............................. 2-3
Rights and Obligations of Successor Trustees............................. 2-3
Administration of My Trust Property............................. 3-1
Administration of a Trust............. ........ ............ ............... ............. 3-1
Administration of Remaining Trust Property................ 4-1
Specific Distribtuion of Trust Property.......... .............................. 4-1
Division of Remaining Trust Property......................................... 4-1
Distribution of the Share for Zion Evangelical Lutheran
Church............. .............. ..................... ............ ........... ................... 4-1
Distribution of the Share for Vi Pham ......................................... 4-2
Distribution of the Share for Shirley AbeL................................. 4-2
Distribution of the Share for Edwin Anderson ............................ 4-2
Distribution of the Share for Donna Anderson ............................ 4-2
Distribution of the Share for William G. Henne.......................... 4-3
1
Article Five
Article Six
Section 6.01
Section 6.02
Section 6.03
Section 6.04
Article Seven
Section 7.01
Section 7.02
Section 7.03
Section 7.04
Section 7.05
Section 7.06
Section 7.07
Section 7.08
Section 7.09
Section 7.10
Section 7.11
Section 7.12
Section 7.13
Section 7.14
Section 7.15
Section 7.16
Section 7.17
Section 7.18
Section 7.19
Article Eight
Section 8.01
Section 8.02
Section 8.03
Section 8.04
Section 8.05
Section 8.06
Section 8.07
Section 8.08
Section 8.09
Section 8.10
Section 8.11
Section 8.12
Section 8.13
Remote Contingent Distribution .................................... 5-1
Administration of Trusts for Underage and
I ncapacitated Beneficiaries......... ................................... 6-1
Distributions for Underage and Incapacitated Beneficiaries ....... 6-1
Special Needs Provisions................... ........ ..... ............ ................. 6-1
Methods of Distribution................................... ............................ 6-4
Application of Article ... ............. ....... ... .... ....... ...... ....... ........... ..... 6-5
Trust Administration ....... ................................................ 7-1
Distributions to Beneficiaries ......................................................7-1
No Court Proceedings .......................... ........ ................... ............. 7-1
No Bond................... .............................................. ...................... 7-1
Exoneration of My Trustee ................ ................... ........ ........ ....... 7-2
Trustee Compensation........................... ...................................... 7-2
Employment of Professionals ............. .......... ............................... 7-2
Exercise of Testamentary Power of Appointment....................... 7-3
Determination of Principal and Income....................,.................. 7-3
Trust Accounting................. ............ ............... ................... .......... 7-4
Action of Trustees; Disclaimer ....................................................7-4
Delegation of Trustee Authority; Power of Attorney.................. 7-5
Additions to Separate Trusts... ........ ..... ............... ......................... 7-5
Authority to Merge or Sever Trusts .............................................7-5
Authority to Terminate Trusts ..... ....... ......... ...................... .......... 7-6
Merger of Corporate Fiduciary ....... ...... ........ .... ............... ............ 7-6
Beneficiary's Status....... .................. ......................... ................... 7-6
Discharge of Third Persons.......................................................... 7-7
Certificate by Trustee........................ .............. ................... .......... 7-7
Funeral and Other Expenses of Beneficiary ................................ 7-7
My Trustee's Powers ...................................................... 8-1
Introduction to Trustee's Powers.... ................ ..... ..................... ... 8-1
Execution of Documents by My Trustee .....................................8-1
Investment Powers in General..................................................... 8-1
Banking Powers .......................................... ..................... ............ 8-2
Business Powers.............................. ........................................ ..... 8-2
Contract Powers..... .............. ........................................................ 8-3
Common Investments.... ............ ........ ........... .............. ....... .......... 8-3
Environmental Powers................... ....... ....................................... 8-3
Farm, Ranch and Other Agricultural Powers............................... 8-4
Insurance Powers ...................................... ................................... 8-5
Loans and Borrowing Powers ......................................................8-5
Nominee Powers............................................. ............................. 8-6
Oil, Gas and Mineral Interests ....... ..... ............................ ............. 8-6
11
Section 8.14
Section 8.15
Section 8.16
Section 8.17
Section 8.18
Section 8.19
Section 8.20
Section 8.21
Article Nine
Section 9.01
Section 9.02
Section 9.03
Section 9.04
Section 9.05
Section 9.06
Payment of Taxes and Expenses.................................................. 8-6
Purchase of Assets from and Loans to }.1y Probate Estate .......... 8-7
Real Estate Powers.. ... ....................... ..... ...................................... 8-7
Residences and Tangible Personal Property................................ 8-7
Retention and Abandonment of Trust Property........................... 8-8
Securities, Brokerage and Margin Powers................................... 8-8
Settlement Powers........................................................................ 8-9
Limitation on My Trustee's Powers ............................................8-9
General Provis ions ............. ............. ........... .................... 9-1
Maximum Term for Trusts........................................................... 9-1
Spendthrift Provision........... ......................... .................. ............. 9-1
Contest Provision................................. ..... ................................... 9-1
Changing the Situs of Administration.......................................... 9-1
Definitions.................. ..................... .......... ................................... 9-2
General Provisions and Rules of Construction ............................9-6
111
The Bernice Brown Irrevocable Trust
Article One
Establishing My Trust
The date of this Irrevocable Trust Agreement is . The parties
to the agreement are Bernice Brown (the "Trustor") and William G. Henne (my
"Trustee") .
Section 1.01
Identifying My Trust
My trust may be referred to as the "Bernice Brown Irrevocable Trust dated
" or as "William G. Henne, Trustee of the Bernice Brown
"
Irrevocable Trust dated
For the purpose of transferring property to my trust, or identifying my trust in any
beneficiary or pay-on-death designation, any description referring to my trust shall be
effective if it reasonably identifies my trust. Any description that contains the date of my
trust, the name of at least one initial or successor Trustee and an indication that my
Trustee is holding the trust property in a fiduciary capacity shall be sufficient to
reasonably identify my trust.
Section 1.02
Reliance by Third Parties on Affidavit or Certification of
Trust
From time to time, third parties may require documentation to verify the existence of this
agreement, or particular provisions of it, such as the name or names of my Trustee or the
powers held by my Trustee. To protect the confidentiality of this agreement, my Trustee
may use an affidavit or a certification of trust that identifies my Trustee and sets forth the
authority of my Trustee to transact business on behalf of the trust. The affidavit or
certification may include pertinent pages from this agreement, such as title or signature
pages.
A third party may rely upon an affidavit or certification of trust that is signed by my
Trustee with respect to the representations contained in the affidavit or certification of
trust. A third party relying upon an affidavit or certification of trust shall be exonerated
from any liability for actions he or she takes or fails to take in reliance upon the
representations contained in the affidavit or certification of trust. A third party dealing
with my Trustee shall not be required to inquire into the terms of this agreement or the
authority of my Trustee, or to see to the application that my Trustee makes of funds or
other property received by my Trustee.
1-1
Section 1.03
An Irrevocable Trust
This Trust is irrevocable, and I cannot alter, amend, revoke, or terminate it in any way.
Section 1.04
Transfers to the Trust
I transfer to the Trustee the property listed in Schedule A and may transfer other assets to
be held on the terms and conditions set forth in this instrument. I retain no right, title,
interest in the income or principal of this trust or any other incident of ownership in any
trust property.
By execution of this agreement, my Trustee accepts and agrees to hold the trust property
described on Schedule A. All property transferred to my trust after the date of this
agreement must be acceptable to my Trustee. My Trustee may refuse to accept any
property. My Trustee shall hold, administer and dispose of all trust property accepted by
my Trustee for the benefit of my beneficiaries in accordance with the terms of this
agreement.
Section 1.05
Statement of My Intent
I am creating this trust with the intent that assets transferred to the trust be held for the
benefit of my trust beneficiaries on the terms and conditions set forth in this agreement.
In order to maximize the benefit to my trust beneficiaries, I give my Trustee broad
discretion with respect to the management, distribution and investment of assets in my
trust. My specific objectives in creating this trust include, but are not limited to, the
following:
That any gift made to the trust is treated as a completed gift for federal
estate and gift tax purposes.
That the assets of the trust estate are excluded for federal estate tax
purposes from my gross estate and the gross estates of my trust
beneficiaries except to the extent I have explicitly granted a general power
of appointment to a trust beneficiary.
That the assets in this trust are not subject to the claims of any
beneficiary's creditors.
All provisions of this agreement shall be construed in such manner as to accomplish these
objectives. Any beneficiary and I have the right at any time to release, renounce or
disclaim any right, power or interest which might be construed or deemed to defeat these
objectives.
1-2
^ ......:.-1" T''''''''
1"'\1 LI\,n;; YYV
Trustee Succession Provisions
Section 2.01
Resignation of a Trustee
A Trustee may resign by giving notice to me. If I am deceased, a resigning Trustee shall
give notice to the income beneficiaries of the trust and to any other Trustee then serving.
A Trustee's notice of resignation shall become effective upon the successor Trustee's
acceptance of appointment.
Section 2.02
Trustee Succession
This Section shall govern the removal and replacement of my Trustees.
(a) Appointment of Successor Trustees
If William G. Henne shall cease to serve, the following shall serve as
successor Trustee L"'1 the order named:
A Member of the Law Firm of
J ames Smith Dietterick & Connelly LLP
(b) Removal by Beneficiaries
A Trustee may be removed only for cause, which removal must be
approved by a court of competent jurisdiction upon the petition of any
beneficiary.
In no event shall the court petitioned to approve the removal of a Trustee
acquire any jurisdiction over the trust except to the extent necessary to
approve or disapprove removal of a Trustee.
If a beneficiary is a minor or is incapacitated, the parent or legal
representative of the beneficiary, other than me, may act on behalf of the
beneficiary.
(c) Default of Designation
If the office of Trustee of a trust created under this agreement is vacant
and no designated Trustee is able and willing to act, a majority of the
income beneficiaries may appoint an individual or corporate fiduciary to
serve as successor Trustee. If there are no income beneficiaries, then a
2-1
majority of the beneficiaries shall make the appointment. In the case of a
minor or incapacitated beneficiary, the parent or legal representative of
such beneficiary, other than me, may act on behalf of such beneficiary.
Any beneficiary or his or her legal representative may petition a court of
competent jurisdiction to appoint a successor Trustee to fill any vacancy
remaining unfilled after a period of 30 days. By making such
appointment, such court shall not thereby acquire any jurisdiction over the
trust, except to the extent necessary- for making such appointment.
Section 2.03
Notice of Removal and Appointment
Notice of removal shall be in writing and shall be delivered to the Trustee being removed
and to any other Trustees then serving. The notice of removal shall be effective in
accordance with its provisions.
Notice of appointment shall be in wTiting and shall be delivered to the successor Trustee
and any other Trustees then serving. The appointment shall become effective at the time
of acceptance by the successor Trustee. A copy of the notice shall be attached to this
agreement.
Section 2.04
Appointment of a Cotrustee
Any individual Trustee may appoint an individual or a corporate fiduciary as a Cotrustee.
A Cotrustee so named shall serve only as long as the Trustee who appointed such
Cotrustee (or, if such Cotrustee was named by more than one Trustee acting together, by
the last to serve of such Trustees) serves, and such Cotrustee shall not become a
successor Trustee upon the death, resignation, or incapacity of the Trustee who appointed
such Cotrustee, unless so appointed under the terms of this agreement. The Trustee
appointing a Cotrustee may revoke the appointment at any time with or without cause.
Section 2.05
Corporate Fiduciaries
Any corporate fiduciary serving under this agreement as a Trustee must be a bank, trust
company, or public charity that is qualified to act as a fiduciary under applicable federal
and state law and that is not related or subordinate to any beneficiary within the meaning
of Section 672( c) of the Internal Revenue Code.
Such corporate fiduciary shall:
Have a combined capital and surplus of at least Fifty Million Dollars; or
Maintain in force a policy of insurance with policy limits of not less than
Fifty Million Dollars covering the errors and omissions of my Trustee
2-2
with a solvent insurance carrier licensed to do business in the state in
which my Trustee has its corporate headqua...-rters; or
Have at least Fifty Million Dollars in assets under management.
Section 2.06
Incapacity of a Trustee
If any individual Trustee shall become incapacitated, it shall not be necessary for the
incapacitated Trustee to resign as Trustee. A written declaration of incapacity by the
Cotrustee, if any, or, if none, by the party designated to succeed the incapacitated
Trustee, if made in good faith and if supported by a written opinion of incapacity by a
physician who has examined the incapacitated Trustee, shall terminate the trusteeship.
Section 2.07
Appointment of Independent Special Trustee
If for any reason the Trustee of any trust created under this agreement is unwilling or
unable to act with respect to any trust property or any provision of this agreement, the
Trustee shall appoint, in writing, a corporate fiduciary or an individual to serve as an
Independent Special Trustee as to such property or with respect to such provision. The
Independent Special Trustee appointed shall not be related or subordinate to me while
alive or to any beneficiary of the trust within the meaning of Section 672( c) of the
Internal Revenue Code. The Trustee may revoke ClllY such appointment at will.
An Independent Special Trustee shall exercise all fiduciary powers granted by this
agreement unless expressly limited elsewhere in this agreement or by the Trustee in the
instrument appointing the Independent Special Trustee. An Independent Special Trustee
may resign at any time by delivering written notice of resignation to the Trustee. Notice
of resignation shall be effective in accordance with the terms of the notice.
Section 2.08
Rights and Obligations of Successor Trustees
Each successor Trustee serving under this agreement, whether corporate or individual,
shall have all of the title, rights, powers and privileges granted to the initial Trustee
named under this agreement. In addition, each successor Trustee shall be subject to all of
the restrictions imposed upon and obligations and duties, discretionary and ministerial,
given to the initial Trustee named under this agreement.
2-3
Article Thiee
Administration of My Trust Property
My Trustee shall hold and administer all contributions to my trust as provided in this
Article.
Section 3.01
Administration of a Trust
While I am alive, my Trustee may make gifts of income and/or principal in his sole and
absolute discretion to the beneficiaries named in Article Four. Any such gifts shall be
made in equal shares to such beneficiaries. No other distributions of income and/or
principal shall be made out of this Trust until my death. Any distributions of income
and/or principal shall be subject to Section 6.02 of this Trust.
(a) Distribution Upon My Death
Upon my death, this Trust shall terminate and the principal and accumulated
income, if any, shall be distributed as provided in the Articles that follow.
3-1
Article Four
Administration of Remaining Trust Property
My Trustee shall administer the remaining trust property as provided in this Article.
Section 4.01
Specific Distribution of Trust Property
My Trustee shall distribute the sum of $500.00 to William Parcell of Harrisburg,
Pennsylvania, outright, free of trust.
Section 4.02
Division of Remaining Trust Property
My Trustee shall divide the remaining trust property into the following shares, for each of
the following beneficiaries:
Name
Zion Evangelical Lutheran Church
2370 Booser Avenue
penbrook, Harrisburg, P A
Relationship
Charity
Share
1/6
ViPham
Friend
1/6
Shi31ey, Ab,el II (~
~ J t.<../l j/' i).; f{! P
E~Anderson
--""
Cousin
1/6
Cousin
1/6
Donna Anderson
Cousin
1/6
William G. Henne
Friend
1/6
My Trustee shall administer the share of each beneficiary as provided in the subsequent
Sections of this Article.
Section 4.03
Distribution of the Share for Zion Evangelical Lutheran
Church
My Trustee shall distribute the trust share for Zion Evangelical Lutheran Church, 2730
Booser Avenue, Penbrook, Harrisburg, Pennsylvania, to Zion Evangelical Lutheran
4-1
Church outright, free of trust, to be used for whatever purposes the governing body
deems appropriate.
If such organization is not in existence at the time distribution is directed to be made,
such distribution shall be made in equal shares to the remaining beneficiaries named in
this Article Four.
Section 4.04
Distribution of the Share for Vi Pham
My Trustee shall distribute the trust share for my friend, Vi Pham, of Salisbury, North
Carolina, to Vi Pham outright, free of trust.
If such beneficiary is deceased, such distribution shall be made in equal shares to the
remaining beneficiaries named in this Article Four.
Section 4.05
Distribution of the Share for Shirley Abel
My Trustee shall distribute the trust share for my cousin, Shirley Abel, of Hellem,
Pennsylvania, to Shirley Abel outright, free of trust.
If such beneficiary is deceased, such distribution shall be made in equal shares to the
remaining beneficiaries named in this Article Four.
Section 4.06
Distribution of the Share for Edwin Anderson
My Trustee shall distribute the trust share for my cousin, Edwin Anderson, of York,
Pennsylvania, to Edwin Anderson outright, free of trust.
If such beneficiary is deceased, such distribution shall be made in equal shares to the
remaining beneficiaries named in this Article Four. -
Section 4.07
Distribution of the Share for Donna Anderson
My Trustee shall distribute the trust share for my cousin, Donna Anderson, of York,
Pennsylvania, to Donna Anderson outright, free of trust.
If such beneficiary is deceased, such distribution shall be made in equal shares to the
remaining beneficiaries named in this Article Four.
4-2
Section 4.08
Distribution of the Share for William G. Henne
My Trustee shall distribute the trust share for my friend, William G. Henne, of Camp
Hill, Pennsylvania, to William G. Henne outright, free of trust.
If such beneficiary is deceased, such distribution shall be made in equal shares to the
remaining beneficiaries named in this Article Four.
4-3
Articie Five
Remote Contingent Distribution
If, at any time, there is no individual beneficiary qualified to receive final distribution of
the trust estate or any part of it, then my Trustee shall distribute. the portion of my trust
estate with respect to which the failure of qualified recipients has occurred to those
persons who would inherit it had I then died intestate owning the property, as determined
and in the proportions provided by the laws of Pennsylvania then in effect.
5-1
Article Six
Administration of Trusts for Underage and Incapacitated
Beneficiaries
Section 6.01
Distributions for Underage and Incapacitated Beneficiaries
Whenever my Trustee is authorized or directed to make a distribution to a beneficiary
who is younger than 25 years of age, is incapacitated or who is, in my Trustee's sole
opinion, unable to manage the distribution properly, my Trustee may make the
distribution to the beneficiary or retain the amount to be distributed in any manner my
Trustee may determine advisable, including without limitation the methods authorized in
this Article.
Section 6.02 Special Needs Provisions
a. Overall Limitation on Distribution
It is my intention that the assets of my Trust Estate supplement but not
supplant, impair or diminish any then existing forms of support or benefit
which the beneficiary is receiving or becomes eligible to receive. For
purposes of this Section, the term "support" means food, clothing or
shelter. The terms of my Trust Agreement shall be read and interpreted to
prevent any action by my Trustee which would supplant, impair, diminish
or otherwise interfere with, limit or reduce the beneficiary's receipt of, or
eligibility for any form of government or private benefits. Any power of
distribution (whether or not exercised), granted my Trustee pursuant to the
terms of my Trust Agreement, that would result in the loss, diminishment
or ineligibility for government or private benefits, is hereby revoked; and,
only such powers as will not result in ineligibility for such benefits, or
loss, diminishment or impairment, thereof, shall remain exercisable by my
Trustee.
b. Special Needs
For purposes of my Trust Agreement, the term "Special Needs" refers to
supplemental, non-support expenditures from my Trust's assets that,
pursuant to the other provisions of this Section, my Trustee is authorized
to disburse, in my Trustee's sole and absolute discretion. Special Needs,
subject to the general supplemental, non-support limitation, include, but
are not limited to, medical, dental, diagnostic or therapeutic treatment, or
nursing or home care services for which the beneficiary is not receiving,
6-1
and is not eligible to receive government or private benefits. Special
Needs a1soinc1udes the differential between any treat..'TI.ent, service or care
that the beneficiary is receiving from any government or private source
and the level of treatment, service or care my Trustee deems appropriate
for the beneficiary. Disbursements for education, travel (including travel
by those my Trustee believes the companionship of which will benefit the
beneficiary), entertainment devices or events and electronic devices are
also to be considered Special Needs.
c. Distribution of Income or Principal
1. Distributions for Special Needs
Subject to the preceding provisions of this Section, that
prohibit my Trustee from making any distribution which
would supplant, impair or diminish government or private
benefits, or cause the beneficiary to be ineligible for such
benefits, as determined in my Trustee's sole and absolute
discretion, my Trustee may distribute such amounts of
income or principal for the Special Needs of the beneficiary.
My Trustee may act arbitrarily and without regard to any
statutes or other rules of law in refusing to disburse trust
assets. No distributions may be made to the beneficiary.
Any distributions made shaH be made to the goods or
services provider.
2. Accumulated Income
Any income not distributed shall be accumulated and added
to principal.
3. Resources of the Beneficiary
My Trustee, in exercising discretion under this Section, shall
consider all income or resources available to the beneficiary.
The beneficiary has no rights to any distributions under my
Trust.
4. Treatment of Any Residence Held by My
Trust
My Trustee may charge the beneficiary rental on any
residence owned by my Trust. My Trustee must charge rent
if the failure to do so would impair, diminish, or cause
ineligibility- for, any government or private benefits.
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5. Rights of Creditors and Others
My Trust assets are not intended to be used for the support of
the beneficiary, but are only intended to supplement, in my
Trustee's sole and absolute discretion, resources, income or
government or private assistance available to the beneficiary.
No part of my Trust Estate, neither principal nor income,
shall be subject to anticipation or assignment by the
beneficiary, nor be subject to attaclnnent by any creditor of
the beneficiary, governmental agencies or any other
individual or entity; including any who may have provided
goods or services to the beneficiary.
6. Power to Terminate the Beneficiary's Share
of My Trust
If my Trustee deems it necessary to terminate the
beneficiary's share of my Trust to avoid impairing or
diminishing the beneficiary's receipt of government or private
benefits, or becoming ineligible for such benefits, my
Trustee, in my Trustee's sole and absolute discretion, shall
terminate the beneficiary's share of my Trust. If my Trustee
terminates the beneficiary's share of my Trust, the assets of
the beneficiary's share of my Trust shall be held,
administered and distributed pursuant to the following
provisions of this Section as though the beneficiary had died.
I request, but do not require, that the remainder beneficiaries
consider the purposes of the beneficiary's share of my Trust
in expending the property they receive.
7. Distributions on Death of Beneficiary
Unless provided otherwise under the provisions of preceding
Articles, if such beneficiary should die while my Trustee still
holds trust assets for such beneficiary's benefit, such
beneficiary's share of my Trust shall lapse and my Trustee
shall distribute the balance of the trust share to such
beneficiary's then living descendants, per stirpes.
If such beneficiary has no then living descendants, my
Trustee shall distribute such beneficiary's trust share to such
beneficiary's siblings, per stirpes. If such beneficiary has no
then living siblings, my Trustee shall distribute such
beneficiary's trust share to my then living descendants, per
stirpes.
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If I have no then living descendants, my Trustee shall
distribute the balance of the beneficia..ry's share of my Trust
as provided in Article Eight of my Trust Agreement.
Subject to the other provisions of this Section, my Trustee
may pay for the expenses of the beneficiary's last illness and
funeral.
Section 6.03
Methods of Distribution
My Trustee may distribute or retain trust property in anyone or more of the following
methods for the benefit of any beneficiary subject to the provisions of this Article:
(a) Distribution to Beneficiary
My Trustee may distribute trust property directly to the beneficiary.
(b) Distribution to Guardian or Conservator or Family
Member
My Trustee may distribute trust property to the beneficiary's guardian,
conservator, parent or a family member or other person who has assumed
the responsibility of caring for the beneficiary.
(c) Distribution to Custodian
My Trustee may distribute trust property to any person or entity, including
my Trustee, as custodian for the beneficiary under the Uniform Transfers
to Minors Act, or similar statute.
(d) Distribution to Other Persons or Entities
My Trustee may distribute trust property to other persons and entities for
the use and benefit of the beneficiary.
(e) Distribution to Agent under Durable Power of Attorney
My Trustee may distribute trust property to an agent or attorney-in-fact
authorized to act for the beneficiary under a legally valid durable power of
attorney executed by the beneficiary prior to the incapacity.
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Section 6.04
Application of Article
Any decision made by my Trustee under this Article shall be fmal, controlling and
binding upon all beneficiaries subject to the provisions of this Article.
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Article Seven
Trust Administration
Section 7.01
Distributions to Beneficiaries
Whenever this agreement authorizes or directs my Trustee to make a distribution of net
income or principal to a beneficiary, my Trustee may apply for the benefit of the
beneficiary any property that otherwise could be distributed directly to the beneficiary.
My Trustee shall have no responsibility to inquire into the beneficiary's ultimate
disposition of the distributed property unless specifically directed otherwise by this
agreement.
My Trustee may make distributions in cash or in kind, or partly in each, in proportions
and at values determined by my Trustee. My Trustee may allocate undivided interests in
specific assets to a beneficiary or trust in any proportion or manner that my Trustee
detennines, even though the property allocated to one beneficiary may be different from
that allocated to another beneficiary.
My Trustee may make these determinations without regard to the income tax attributes of
the property and without the consent of any beneficiary.
Section 7.02
No Court Proceedings
This trust shall be administered expeditiously, consistent with the provisions of this
agreement, free of judicial intervention, and without order, approval or action of any
court. The trust shall be subject to the jurisdiction of a court only if my Trustee or
another interested party institutes a legal proceeding. A proceeding to seek instructions
or a court determination shall be initiated in the court having original jurisdiction over
matters relating to the construction and administration of trusts. Seeking instructions or a
court detennination shall not subject this trust to the continuing jurisdiction of the court.
Section 7.03
No Bond
My Trustee shall not be required to furnish any bond for the faithful performance of my
Trustee's duties. No surety shall be required on any bond required by any law or rule of
court.
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Section 7.04
Exoneration of My Trustee
No successor Trustee is obligated to examine the accounts, records or actions of any
previous Trustee or of the personal representative of my estate. No successor Trustee
shall be in any way or manner responsible for any act or omission to act on the part of
any previous Trustee or the personal representative of my estate. Unless a Trustee has
received notice of removal, the Trustee shall not be liable to me or to any beneficiary for
the consequences of any action taken by the Trustee that would have been, but for the
prior removal of the Trustee, a proper exercise by the Trustee of the authority granted to
the Trustee under this agreement.
Any Trustee may request and obtain from the beneficiaries or from their legal
representatives, agreements in writing releasing the Trustee from any liability that may
have arisen from the Trustee's acts or omissions to act and indemnifying the Trustee from
liability for the acts or omissions. An agreement described in this paragraph, if acquired
from all the living beneficiaries of the trust or from their legal representatives, shall be
conclusive and binding upon all parties, born or unborn, who may have, or may in the
future acquire, an interest in the trust.
My Trustee may require a refunding agreement before making any distribution or
allocation of trust income or principal and may withhold distribution or allocation
pending determination or release of a tax lien or other lien.
Section 7.05
Trustee Compensation
An individual serving as Trustee shall be entitled to fair and reasonable compensation for
the services rendered as a fiduciary. A corporate fiduciary serving as my Trustee shall be
compensated by agreement with an individual Trustee or, in the absence of an individual
Trustee or in the absence of an agreement, in accordance with the corporate fiduciary's
published schedule of fees in effect at the time the services are rendered.
My Trustee may charge additional fees for services it provides that are not comprised
within its duties as Trustee such as fees for legal services, tax return preparation and
corporate finance or investment banking services.
In addition to receiving compensation, my Trustee may be reimbursed for reasonable
costs and expenses incurred in carrying out its duties under this agreement.
Section 7.06
Employment of Professionals
My Trustee may appoint, employ and remove, at any time and from time to time,
investment advisors, accountants, auditors, depositories, custodians, brokers, consultants,
attorneys, expert advisers, agents, and employees to advise or assist the Trustee in the
performance of its duties. My Trustee may act upon the recommendations of the persons
or entities employed with or without independent investigation.
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My Trustee may reasonably compensate an individual or entity employed to assist or
advise my Trustee regardless of whether the person or entity shall be a Trustee of a trust
established under this agreement or a corporate affiliate of a Trustee and regardless of
whether the entity shall be one in which a Trustee of a trust created under this agreement
is a partner, member, stockholder, officer, director or corporate affiliate or has any other
interest.
My Trustee may pay the usual compensation for services contracted for under this
Section out of principal or income of the trust as my Trustee may deem advisable. My
Trustee may pay compensation to an individual or entity employed to assist or advise my
Trustee without diminution of or charging the same against the compensation to which
the Trustee is entitled under this agreement. Any Trustee who shall be a partner,
stockholder, officer, director or corporate affiliate in any entity employed to assist or
advise my Trustee shall nonetheless receive the Trustee's share of the compensation paid
to the entity.
Section 7.07
Exercise of Testamentary Power of Appoi ntment
A testamentary power of appointment granted under this agreement may be exercised by
valid will that specifically refers to this power of appointment. The holder of a
testamentary power of appointment may exercise the power to appoint property among
the permissible appointees in equal or unequal proportions, and on such terms and
conditions, whether outright or in trust, as the holder of the power designates. The holder
of a testamentary power of appointment may grant further powers of appointment to any
person to whom principal may be appointed, including a presently exercisable limited or
general power of appointment.
My Trustee may conclusively presume that any power of appointment granted to any
beneficiary of a trust created under this agreement has not been exercised by the
beneficiary if my Trustee has no knowledge of the existence of a valid will exercising the
power within 3 months after the beneficiary's death.
Section 7.08
Determination of Principal and Income
My Trustee may determine in a fair, equitable and practical manner how all Trustee's
fees, disbursements, receipts, and wasting assets shall be credited, charged, and
apportioned between principal and income.
My Trustee may set aside from trust income reasonable reserves for taxes, assessments,
insurance premiums, repairs, depreciation, obsolescence, depletion, and for the
equalization of payments to or for the beneficiaries. My Trustee may select appropriate
accounting periods with regard to the trust property.
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Section 7.09
Trust Accounting
Except to the extent required by law, my Trustees shall not be required to file annual
accounts with any court or court official in any jurisdiction.
Upon the written request of a beneficiary, my Trustee shall render an accounting at least
annually to the income beneficiaries of the trust during the accounting period that
includes the date of the written request. The accounting shall include the receipts,
disbursements, and distributions occurring during the accounting period and a balance
sheet of the trust property if no tax return is filed, or may consist just of the tax return for
the accounting period if a tax ret~ is filed for the trust.
In the absence of fraud or manifest error, the assent by all income beneficiaries to an
accounting of an Independent Trustee shall make the matters disclosed in the accounting
binding and conclusive upon all persons, both those in existence on the date of this
agreement and those to be born in the future who have, or will in the future have, a vested
or contingent interest in the trust property. In the case of a minor or incapacitated
beneficiary, that beneficiary's natural guardian or legal representative shall give the assent
required under this Section.
The failure of any person to object to any accounting by giving written notice to my
Trustee within 60 days of the person's receipt of a copy of the accounting shall be
deemed to be an assent by such person.
The trust's financial records and documentation shall be available at reasonable times and
upon reasonable notice for inspection by trust beneficiaries and their representatives. My
Trustee shall not be required to furnish trust information regarding my trust to any
individual, corporation, or other entity that is not a beneficiary or the representative of a
beneficiary, and is not requesting the information pursuant to a valid court order.
Section 7.10
Action of Trustees; Disclaimer
If two Trustees are eligible to act with respect to a given matter, the concurrence of both
shall be required for action to be taken; if more than two Trustees are eligible to act with
respect to a given matter, the concurrence of a majority of my Trustees shall be required
for action to be taken.
A nonconcurring Trustee may dissent or abstain from a decision of the majority. A
Trustee shall be absolved from personal liability by registering its dissent or abstention in
the records of the trust. After doing so, the dissenting Trustee shall then act with my
other. Trustees in any way necessary or appropriate to effectuate the decision of the
majority.
Notwithstanding any prOVIsIon of this agreement to the contrary, any Trustee may
disclaim or release, in whole or in part, by an instrument in writing, any power it holds as
Trustee, irrevocably or for any period of time that the Trustee may specify. The Trustee
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may make the relinquishment of a power personal to the Trustee or may relinquish the
power for all subsequent Tmstees.
Section 7.11
Delegation of Trustee Authority; Power of Attorney
Subject to the limitations set forth in Section 8.21, any Trustee may, by an instrument in
writing, delegate to any other Trustee the right to exercise any power (including a
discretionary power) granted my Trustee in this agreement. During the time a delegation
under this Section is in effect, the Trustee to whom the delegation was made may
exercise the power to the same extent as if the delegating Trustee had personally joined in
the exercise of the power. The delegating Trustee may revoke the delegation at any time
by giving written notice of revocation to the Trustee to whom the power was delegated.
My Trustee may execute and deliver a revocable or irrevocable power of attorney
granting any individual or entity the power to transact any and all business on behalf of
my trust or any other trust created under this agreement. The power of attorney may
grant to the attorney-in-fact all of the rights, powers, and discretion that my Trustee is
entitled to exercise under this agreement.
Section 7.12
Additions to Separate Trusts
If upon the termination of any trust created under this agreement a final distribution is to
be made to a person who is the only beneficiary of another trust created under this
agreement, my Trustee shall make the distribution to the second trust instead of
distributing the property to the beneficiary outright. For purposes of administration, my
Trustee shall treat the distribution as though it had been an original part of the second
trust.
Section 7.13
Authority to Merge or Sever Trusts
My Trustee may merge and consolidate a trust created under this agreement with any
other trust, if the two trusts contain substantially the same terms for the same
beneficiaries and .at least one Trustee in common.
My Trustee may administer the merged and consolidated trust as a single trust or unit. If,
however, a merger or consolidation does not appear feasible, my Trustee may consolidate
the assets of the trusts for purposes of investment and trust administration while retaining
separate records and accounts for each respective trust.
My Trustee may sever any trust on a fractional basis into two or more separate and
identical trusts or may segregate a specific amount or asset from the trust property by
allocation to a separate account or trust. hlcome earned on a segregated amount or
specific asset after the segregation passes with the amount or asset segregated. My
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Trustee shall hold and administer each separate trust upon terms and conditions
substantially identical to those of the trust from wtLich it was severed.
Subj ect to the terms of the trust, my Trustee may consider differences in federal tax
attributes and other pertinent factors in administering the trust property of any separate
account or trust, in making applicable tax elections, and in making distributions. A
separate trust created by severance must be treated as a separate trust for all purposes
from the date on which the severance is effective; however, the effective date of
severance may be retroactive to a date before the date on which my Trustee exercises the
power.
Section 7.14
Authority to Terminate Trusts
If, at any time, my Trustee, other than an Interested Trustee, in its sole discretion,
determines that any trust created under this agreement is no longer economical or is
otherwise inadvisable to administer as a trust, or if my Trustee, other than an Interested
Trustee, deems it to be in the best interest of my beneficiaries, my Trustee, without
further responsibility, may terminate the trust and distribute the trust property, including
any undistributed net income, in the following order of priority:
To the beneficiaries then entitled to mandatory distributions of net income
of the trust and in the same proportions; and
If none of the beneficiaries are entitled to mandatory distributions of net
income, to the beneficiaries then eligible to receive discretionary
distributions of net income of the trust, in such amounts and shares as my
Trustee, other than an Interested Trustee, may determine.
Section 7.15
Merger of Corporate Fiduciary
If any corporate fiduciary acting as my Trustee under this agreement is merged with or
transfers substantially all of its trust assets to another corporation or if a corporate
fiduciary changes its name, the successor shall automatically succeed to the trusteeship as
if originally named a Trustee. No document of acceptance of trusteeship shall be
required.
Section 7.16
Beneficiary's Status
Until my Trustee receives notice of the incapacity, birth, marriage, death or other event
upon which a beneficiary's right to receive paYments may depend, my Trustee shall not
be liable for acting or failing to act with respect to the event or for disbursements made in
good faith to persons whose interest may have been affected by such event. Unless
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otherwise provided in this agreement, the parent or legal representative may act on behalf
of a beneficiary who is a minor or is hJ.capacitated.
My Trustee may rely on any information provided by a beneficiary with respect to the
beneficiary's assets and income. My Trustee shall have no independent duty to
investigate the status of any beneficiary and shall not incur any liability for failure to do
so.
Section 7.17
Discharge of Third Persons
Persons dealing in good faith with my Trustee shall not be required to see to the proper
application of money paid or property delivered to my Trustee, or to inquire into the
authority of my Trustee as to any transaction. The receipt from my Trustee for any
money or property paid, transferred or delivered to my Trustee shall be a sufficient
discharge to the person or persons paying, transferring or delivering the money or
property from all liability in connection with its application.
Section 7.18
Certificate by Trustee
A written statement of my Trustee may always be relied upon by, and shall always be
conclusive evidence in favor of, any transfer agent or any other person dealing in good
faith with my Trustee in reliance upon the statement.
Section 7.19
Funeral and Other Expenses of Beneficiary
Upon the death of an income beneficiary my Trustee may pay the funeral expenses,
burial or cremation expenses, enforceable debts and other expenses incurred due to the
death of the beneficiary from trust property. This Section shall only apply to the extent
the income beneficiary has not exercised any testamentary power of appointment granted
to him under this agreement.
My Trustee may rely upon any request by the personal representative or members of the
family of the deceased beneficiary for payment without verifying the validity or the
amounts and without being required to see to the application of the amounts so paid. My
Trustee may make decisions under this Section without regard to any limitation on
payment of expenses imposed by statute or rule of court and may be made without
obtaining the approval of any court having jurisdiction over the administration of the
deceased beneficiary's estate.
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Articie Eight
My Trustee's Powers
Section 8.01
Introduction to Trustee's Powers
Except as otherwise specifically provided in this agreement, my Trustee may exercise,
without prior approval from any court, all the powers conferred by this agreement and
any other powers conferred by law, including, without limitation, those powers set forth
under the common law or statutory law of the Commonwealth of Pennsylvania or any
other jurisdiction whose law . applies to this trust. The powers set forth in the
Pennsylvania Probate, Estates and Fiduciaries Code are specifically incorporated into this
trust agreement. The powers conferred upon my Trustee by law, including those powers
conferred by the Pennsylvania Probate, Estates and Fiduciaries Code, shall be subject to
any express limitations or contrary directions contained in this agreement.
My Trustee shall exercise these powers in the manner my Trustee determines to be in the
best interests of the beneficiaries. My Trustee shall not exercise any of its powers in a
manner that is inconsistent with the right of the beneficiaries to the beneficial enjoyment
of the trust property in accordance with the general principles of the law of trusts.
The Trustee of a trust may have duties and responsibilities in addition to those described
in this agreement. I encourage my Trustee to obtain appropriate legal advice if my
Trustee has any questions concerning its duties and responsibilities as Trustee.
Section 8.02
Execution of Documents by My Trustee
My Trustee may execute and deliver any and all instruments in writing that my Trustee
considers necessary to carry out any of the powers granted in this agreement.
Section 8.03
Investment Powers in General
My Trustee may invest in any type of investment that my Trustee determines is consistent
with the investment goals of my trust, whether inside or outside the geographic borders of
the United States of America and its possessions or territories, taking into account my
trust's overall investment portfolio.
Without limiting my Trustee's investment authority in any way, I request that my Trustee
exercise reasonable care and skill in selecting and retaining trust investments. I also
request that my Trustee take into account the following factors in choosing investments
for my trust:
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The potential return from the investment, both in the form of income and
appr",,,i ",tic""
\"IV.J.""'''.L ..l..L,
The potential income tax consequences of the investment;
The investment's potential for volatility; and
The role the investment will play in the trust's portfolio.
I request that my Trustee, in arranging the investment portfolio of the trust, also consider
the possible effects of inflation or deflation, changes in global and U.S. economic
conditions, transaction expenses, and the trust's need for liquidity.
My Trustee may delegate its discretion to manage trust investments to any registered
investment adviser or corporate fiduciary. .
Section 8.04
Banking Powers
My Trustee may establish bank accounts of any type in one or more banking institutions
that my Trustee may choose. My Trustee may open accounts in the name of my Trustee
(with or without disclosing fiduciary capacity) or in the name of the trust. When an
account is in the name of the trust, checks on that account and authorized signatures need
not disclose the fiduciary nature of the account or refer to any trust or Trustee.
An account from which my Trustee makes frequent disbursements need not be an interest
bearing account. My Trustee may authorize withdrawals from an account by check, draft
or other instrument or in any other manner.
Section 8.05
Business Powers
My Trustee is authorized to serve as an officer, director, manager, or in any other
capacity of any proprietorship, partnership, joint venture, corporation, or other enterprise
in which the trust has an interest (whether or not such interest is total or controlling). My
Trustee may receive compensation for services.
My Trustee may contract with and otherwise deal with any such enterprise in the same
manner as it would with any enterprise in which the trust has no interest, and may use any
voting power my Trustee may have to implement its authority (whether as Trustee or as
an officer, director, or other official of the enterprise).
With respect to any units in a limited liability company, limited partnership, or stock in a
closely-held corporation ("closely-held company") that are contributed to the trust, the
powers granted to my Trustee in this Article shall not disqualify my Trustee from acting
personally and independently, and not in a fiduciary capacity, with respect to any closely
held company, from holding office in the closely-held company, from accepting
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remuneration from the closely-held company, from voting any units or stock in favor of
the Trustee as a director or officer of the c1osely..:held company, or from purchasing or
selling units or stock of the closely-held company.
If any trust created under this agreement is funded with subchapter S stock, my Trustee
may either elect to qualify the trust as a qualified subchapter S trust ("QSST") under
Section 1361 (d)(3) of the Internal Revenue Code or as an electing small business trust
under Section 1361(e)(1) to administer the trust in accordance with the requirements of
the corresponding Section.
Section 8.06
Contract Powers
My Trustee may sell at public or private sale, transfer, exchange for other property, and
otherwise dispose of trust property for consideration and upon terms and conditions that
my Trustee deems advisable. My Trustee may grant options of any duration for any such
sales, exchanges, or transfers of trust property.
My Trustee may enter into contracts, and may deliver deeds or other instruments, that my
Trustee deems appropriate.
Section 8.07
Common Investments
For purposes of convenience with regard to the administration and investment of the trust
property, my Trustee may invest part or all of the trust property jointly with trust property
of other trusts for which my Trustee is also serving as a Trustee. For this purpose, a
corporate fiduciary acting as my Trustee may use common funds for investment.
When trust property is managed and invested in this manner, my Trustee shall maintain
records that sufficiently identify that portion of the jointly invested assets that constitute
the trust property of this trust.
Section 8.08
Environmental Powers
My Trustee shall have the right to inspect trust property to determine compliance with or
to respond to any environmental law affecting the trust property. "Environmental law"
shall mean any federal, state, or local law, rule, regulation, or ordinance relating to
protection of the environment or of human health.
My Trustee may refuse to accept property if my Trustee determines that the property is or
may be contaminated by any hazardous substance or is or was used for any purpose
involving hazardous substances that could create liability to the trust or to my Trustee.
My Trustee may use and expend trust property to (i) conduct environmental assessments,
audits or site monitoring; (ii) take remedial action to contain, clean up or remove any
8-3
hazardous substance including a spill, discharge or contamination; (iii) institute, contest
or settle legal proceedings brought by a private litigant or any local, state, or federal
agency concerned with environmental compliance; (iv) comply with any order issued by
any court or by any local, state, or federal agency directing an assessment, abatement or
clean-up of any hazardous substance; and (v) employ agents, consultants and legal
counsel to assist my Trustee in these actions.
My Trustee shall not be liable for any loss or reduction in value sustained by my trust as a
result of my Trustee's retention of property on which hazardous materials or substances
requiring remedial action are discovered unless my Trustee contributed to the resulting
loss or reduction in value through willful misconduct or gross negligence.
My Trustee shall not be liable to any beneficiary or to any other party for any decrease in
the value of trust property as a result of my Trustee's compliance with any environmental
law, including any reporting requirement.
My Trustee may release, relinquish or disclaim any power held by my Trustee that my
Trustee determines may cause my Trustee to incur individual liability un.der any
environmental law .
Section 8.09
Farm, Ranch and Other Agricultural Powers
My Trustee may retain, acquire, and sell any farm or ranching operation, whether as a
sole proprietorship, partnership, or corporation.
My Trustee may engage in the production, harvesting, and marketing of farm and ranch
products either by operating directly or with management agencies, hired labor, tenants,
or sharecroppers.
My Trustee may engage and participate in any government farm program, whether state
or federally sponsored.
My Trustee may purchase or rent machinery, equipment, livestock, poultry, feed, and
seed.
My Trustee may improve and repair all farm and ranch properties; construct buildings,
fences, and drainage facilities, and acquire, retain, improve, and dispose of wells, water
rights, ditch rights, and priorities of any nature.
My Trustee may do all things customary or desirable to operate a farm or ranch operation
for the benefit of the beneficiaries.
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Section 8.10
Insurance Powers
My Trustee may purchase, accept, hold, and deal with as owner, policies of insurance on
my life, the life of any beneficiary, or on the life of any person in whom any beneficiary
has an insurable interest.
My Trustee may purchase disability, medical, liability, long-term health care and other
insurance on behalf of and for the benefit of any beneficiary. My Trustee may purchase
annuities and similar investments for any beneficiary.
My Trustee shall have the power to execute or cancel any automatic premium loan
agreement with respect to any policy, and shall have the power to elect or cancel any
automatic premium loan provision in a life insurance policy. My Trustee may borrow
money to pay premiums due on any policy, either by borrowing from the company
issuing the policy or from another source. My Trustee may assign the policy as security
for the loan.
My Trustee shall have the power to exercise any option contained in a policy with regard
to any dividend or share of surplus apportioned to the policy, to reduce the amount of a
policy or convert or exchange the policy, or to surrender a policy at any time for its cash
value.
My Trustee may elect any paid-up insurance or extended term insurance nonforfeiture
option contained in a policy.
My Trustee shall have the power to sell any policy at its fair market value to anyone
having an insurable interest in the policies including the insured.
My Trustee shall have the right to exercise any other right, option, or benefit contained in
a policy or permitted by the insurance company issuing the policy.
Upon termination of the trust, my Trustee shall have the power to transfer and assign the
policies held by the trust as a distribution of trust property.
Section 8.11
Loans and Borrowing Powers
My Trustee may make secured or unsecured loans to any person (including a
beneficiary), entity, trust or estate, for any term or payable on demand, with or without
interest. My Trustee may enter into or modify the terms of any mortgage or security
agreement granted in connection with any loan and may release or foreclose on the
mortgage or security.
My Trustee may borrow money at interest rates and on other terms that it deems
advisable from any person, institution or other source including, in the case of a corporate
fiduciary, its own banking or commercia11ending department.
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My Trustee may encumber trust property by mortgages, pledges and other hypothecation
and shall have the power to enter into any mortgage, whether as a mortgagee or
mortgagor even though the term may extend beyond the termination of the trust and
beyond the period that is required for an interest created under this agreement to vest in
order to be valid under the rule against perpetuities.
My Trustee may purchase, sell at public or private sale, trade, renew, modify, and extend
mortgages. My Trustee may accept deeds in lieu of foreclosure.
Section 8.12
Nominee Powers
My Trustee may hold real estate, securities and any other trust property in the name of a
nominee or in any other form without disclosing the existence of any trust or fiduciary
capacity.
Section 8.13
Oil, Gas and Mineral Interests
My Trustee may acquire, maintain, develop and exploit, either alone or jointly with
others, any oil, gas, coal, minerals or other natural resource rights or interests.
My Trustee may drill, test, explore, mine, develop, extract, remove, convert, manage,
retain, store, sell and exchange any of such rights and interests on terms and for a price
that my Trustee deems advisable.
My Trustee may execute leases, pooling and unitization agreements and other types of
agreements in connection with such oil, gas, coal, mineral and other natural resource
rights and interests even though such arrangements may extend beyond the termination of
the trust.
My Trustee may execute division orders, transfer orders, releases, assignments, farm
outs, and any other instruments that it deems proper.
My Trustee may employ the services of consultants and outside specialists in connection
with the evaluation, management, acquisition, disposition, and development of any
mineral interest, and may pay the cost of the services from the principal and income of
the trust property.
Section 8.14
Payment of Taxes and Expenses
Except as otherwise provided in this agreement, my Trustee is authorized to pay all
property taxes, assessments, fees, charges, and other expenses incurred in the
administration or protection of the trust. All payments shall be a charge against the trust
property and shall be paid by my Trustee out of the income, or to the extent that the
income is insufficient, then out of the principal of the trust property. The determination
8-6
of my Trustee with respect to the payment of expenses shall be conclusive upon the
beneficiaries.
Section 8.15
Purchase of Assets from and Loans to My Probate Estate
Upon my death, my Trustee is authorized to purchase and retain in the form received, as
an addition to the trust, any property that is a part of my probate or trust estate. In
addition, my Trustee may make loans, with or without security, to my probate or trust
estate. My Trustee shall not be liable for any loss suffered by the trust as a result of the
exercise of the powers granted in this Section.
Notwithstanding anything in this agreement to the contrary, my Trustee shall not have the
power to use any trust property for the benefit of my estate as defined in Section 20.2042-
1(b) of Title 26 of the Code of Federal Regulations, unless such property is included in
my gross estate for federal estate tax purposes.
Section 8.16
Real Estate Powers
My Trustee may sell at public or private sale, convey, purchase, exchange, lease for any
period, mortgage, manage, alter, improve and in general deal in and with real property in
such manner and on such terms and conditions as my Trustee deems appropriate.
My Trustee may grant or release easements in or over, subdivide, partition, develop, raze
improvements, and abandon, any real property.
My Trustee may manage real estate in any manner that my Trustee deems best and shall
have all other real estate powers necessary for this purpose.
My Trustee may enter into contracts to sell real estate. My Trustee may enter into leases
and grant options to lease trust property even though the term of the agreement extends
beyond the termination of any trusts established under this agreement and beyond the
period that is required for an interest created under this agreement to vest in order to be
valid under the rule against perpetuities. For such purposes, my Trustee may enter into
any contracts, covenants and warranty agreements that my Trustee deems appropriate.
Section 8.17
Residences and Tangible Personal Property
My Trustee may acquire, maintain and invest in any residence for the use and benefit of
the beneficiaries, whether or not the residence is income producing and without regard to
the proportion that the value of the residence may bear to the total value of the trust
property and even if retaining the residence involves financial risks that trustees would
not ordinarily incur. My Trustee may payor make arrangements for others to pay all
carrying costs of the residence, including, but not limited to, taxes, assessments,
8-7
insurance, expenses of maintaining the residence in suitable repair, and other expenses
relating to the operation of the residence for t."1.e benefit oft."1.e beneficia..-ries.
My Trustee may acquire, maintain and invest in articles of tangible personal property,
whether or not the property is income producing, and may pay the expenses of the repair
and maintenance of the property.
My Trustee shall have no duty to convert the property referred to in this Section to
productive property except as required by ,other provisions of this agreement.
My Trustee may permit any income beneficiary of the trust to occupy any real property
or use any personal property owned by the trust on terms or arrangements that my
Trustee may determine, including rent free or in consideration for the payment of taxes,
insurance, maintenance, repairs, or other charges.
My Trustee shall have no liability for any depreciation or loss as a result of the retention
of any property retained or acquired under the authority of this Section.
Section 8.18 . Retention and Abandonment of Trust Property
My Trustee may retain, without liability for depreciation or loss resulting from retention,
any property constituting the trust at the time of its creation, at the time of my death or as
the result of the exercise of a stock option. My Trustee may retain property,
notwithstanding the fact that the property may not be of the character prescribed by law
for the investment of assets held by a fiduciary, and notwithstanding the fact that
retention may result in inadequate diversification under any applicable Prudent Investor
Act or other applicable law.
My Trustee may hold property that is non-income producing or is otherwise
nonproductive if holding the property is, in the sole and absolute discretion of my
Trustee, in the best interests of the beneficiaries. On the other hand, my Trustee shall
invest contributions of cash and cash equivalents as soon as reasonably practical after the
assets have been acquired by the trust. My Trustee is permitted to retain a reasonable
amount in cash or money market accounts in order to pay anticipated expenses and other
costs and to provide for anticipated distributions to or for the benefit of a beneficiary.
My Trustee may abandon any trust property that my Trustee deems to be of insignificant
value.
Section 8.19
Securities, Brokerage and Margin Powers
My Trustee may buy, sell, trade and otherwise deal in stocks, bonds, investment
companies, mutual funds, common trust funds, commodities, options and other securities
of any kind and in any amount, including short sales. My Trustee may write and
purchase call or put options, and other derivative securities. My Trustee may maintain
8-8
margin accounts with brokerage firms and may pledge securities to secure loans and
advalices made to my Trustee or to or for the benefit of a beneficiary.
My Trustee may place all or any part of the securities held by the trust in the custody of a
bank or trust company. My Trustee may have all securities registered in the name of the
bank or trust company or in the name of its nominee. My Trustee may appoint the bank
or trust company as the agent or attorney in fact to collect, receive, receipt for and
disburse any income and generally to perform the duties and services incident to a
custodian of accounts.
My Trustee may employ a broker-dealer as a custodian for securities held by the trust and
may register the securities in the name of the broker-dealer or in the name of a nominee
with or without the addition of words indicating that the securities are held in a fiduciary
capacity. My Trustee may hold securities in bearer or uncertificated form and may use a
central depository, clearing agency or book-entry system, such as The Depository Trust
Company, Euroclear or the Federal Reserve Bank of New York.
My Trustee may participate in any reorganization, recapitalization, merger or similar
transaction. My Trustee may exercise or sell conversion or subscription rights for
securities of all kinds and description.
My Trustee may give proxies or powers of attorney that may be discretionary and with or
without powers of substitution. My Trustee may vote or refrain from voting as to any
matter.
Section 8.20
Settlement Powers
My Trustee may settle, by compromise, adjustment, arbitration or otherwise any and all
claims and demands in favor of or against the trust. My Trustee may release or abandon
any claim in favor of the trust.
Section 8.21
Limitation on My Trustee's Powers
All powers granted to my Trustee under this agreement or by applicable law shall be
limited as set forth in this Section, unless explicitly excepted by reference to this Section.
(a) An Interested Trustee Limited to Ascertainable Standards
An Interested Trustee may not exercise or participate in the exercise of
discretion with respect to the distribution of income or principal, or the
termination of the trust to or for the benefit of a beneficiary, to the extent
that the exercise of such discretion is other than for the health, education,
maintenance or support of a beneficiary as described under Sections 2041
and 2514 of the Internal Revenue Code.
8-9
(b) No Distributions in Discharge of Support Obligation of My
Trustee
My Trustee may not exercise or participate in the exercise of discretion
with respect to the distribution of income or principal to any person my
Trustee is legally obligated to support, to the extent the distribution
discharges the support obligation of my Trustee.
If a beneficiary has the power to remove a Trustee, the Trustee may not
exercise or participate in the exercise of discretion with respect to the
distribution of income or principal to any person the beneficiary having
the power to remove is legally obligated to support, to the extent such
distribution discharges the support obligation of the beneficiary.
(c) Insurance Policy on the Life of My Trustee
If the trust holds a policy that insures the life of my Trustee, my Trustee
shall have no rig.lJ.t to exercise any powers or rights with respect to the
policy. A Cotrustee serving under this agreement shall exercise the
powers and rights with respect to the policy.
If the insured Trustee is the only Trustee, then an Independent Special
Trustee designated under Section 2.07 shall exercise the powers and rights
with respect to the policy.
If any rule of law or court decision construes the ability of the insured
Trustee to name an Independent Special Trustee as an incident of
ownership ofthe policy, then a majority of the then current mandatory and
discretionary income beneficiaries (excluding the insured Trustee if he or
she is a beneficiary) shall select the Independent Special Trustee.
(d) Insurance Policy on a Beneficiary's Life
If the trust holds a policy that insures the life of a beneficiary, the
beneficiary (acting individually or as Trustee) shall have no power over
the policy, the cash value of the policy, or the proceeds of the policy. The
intent of this denial of power is to prevent an insured beneficiary from
having a power that would constitute an incident of ownership of the
policy.
In addition, no distribution of income or principal to the insured
beneficiary shall be satisfied out of the proceeds of the policy, the cash
value of the policy or any other economic benefit of the policy.
The limitations of this subsection shall not apply if the proceeds of the
policy would, upon the death of the beneficiary, otherwise be included in
the gross estate of the beneficiary for federal estate tax purposes.
8-10
Articie Nine
General Provisions
Section 9.01
Maximum Term for Trusts
Notwithstanding any other provision of this agreement to the contrary, unless terminated
earlier under other provisions of this agreement, each trust created under this agreement
shall terminate 21 years after the last to die of the descendants of my maternal and
paternal grandparents who are living at the time this agreement is signed.
At that time, the remaining trust property shall vest in and be distributed to the persons
entitled to receive mandatory distributions of net income of the trust and in the same
proportions. If no beneficiary is entitled to mandatory distributions of net income, the
remaining trust property shall vest in and be distributed to the beneficiaries entitled to
receive discretionary distributions of net income of the trust, in equal shares per stirpes.
Section 9.02
Spendthrift Provision
Neither the income nor the principal of the trust property shall be assigned, anticipated or
alienated in any manner by any beneficiary, nor shall it be subject to attachment,
bankruptcy proceedings or any other legal process, or to the interference or control of
creditors or others.
Nothing contained in this Section shall restrict in any way the exercise of any power of
appointment granted in this agreement.
Section 9.03
Contest Provision
If, after receiving a copy of this Section, any person shall, in any manner, directly or
indirectly, attempt to contest or oppose the validity of this agreement, (including any
amendment to this agreement), or commences, continues or prosecutes any legal
proceedings to set this agreement aside, then such person shall forfeit his or her share,
cease to have any right or interest in the trust property, and shall, for purposes of this
agreement be deemed to have predeceased me.
Section 9.04
Changing the Situs of Administration
My Trustee may, at any time, remove all or any part of the property or the situs of
administration of the trust from one jurisdiction to another. My Trustee may elect, by
filing an instrument with the trust records, that the trust shall thereafter be construed,
9-1
regulated and governed as to administration by the laws of the new jurisdiction. My
Trustee may take action under this Section for any plli--pose my Trustee deems
appropriate, including the minimization of any taxes in respect of the trust or any
beneficiary of such trust.
If necessary, the beneficiaries entitled to receive distributions of net income under the
trust may, by majority consent, appoint a corporate fiduciary in the new situs. If a
beneficiary is a minor or is incapacitated, the parent or legal representative of the
beneficiary may act on behalf of the beneficiary.
Section 9.05
Definitions
For purposes of this agreement, the following terms shall have the following meanings:
(a) Adopted and Afterborn Persons
A legally adopted person in any generation and his or her descendants,
including adopted descendants, shall have the same rights and be treated in
the same manner under this agreement as natural children of the adopting
parent, provided such person is legally adopted prior to attaining the age
of 18 years. A person shall be deemed to be legally adopted if the
adoption was legal in the jurisdiction in which it occurred at the time that
it occurred.
A fetus in utero that is later born alive shall be considered a person in
being during the period of gestation.
(b) Agreement
The term "this agreement" means this trust agreement and includes all
trusts created under the terms of this agreement.
(c) Descendants
The term "descendants" shall include a person's lineal descendants of all
generations.
(d) Education
The term "education" is intended to be an ascertainable standard in
accordance with Section 2041 and Section 2514 of the Internal Revenue
Code and shall include, but not be limited to:
Enrollment at private elementary, junior and senior high
school including boarding school;
9-2
Undergraduate and graduate study in any field at a college
or university;
Specialized, vocational or professional training or
instruction at any institution, including private instruction;
and
Any other curriculum or activity that my Trustee may deem
useful for developing the abilities and interests of a
beneficiary including, without limitation, athletic training,
musical instruction, theatrical training, the arts and travel.
The term "education" shall also include distributions made by my Trustee
for expenses such as tuition, room and board, fees, books and supplies,
tutoring and transportation and a reasonable allowance for living expenses.
(e) Incapacity
Except as otherwise provided in this agreement, a person shall be deemed
incapacitated in anyone of the following circumstances.
(1) The Opinion of Two Licensed Physicians
An individual shall be deemed Ll1capacitated whenever, in
the opinion of two licensed physicians, the individual is
unable to effectively manage his or her property or
... financial affairs, whether as a result of age, illness, use of
prescription medications, drugs or other substances, or any
other cause.
An individual shall be deemed restored to capacity
whenever the individual's personal or attending physician
provides a written opinion that the individual is able to
effectively manage his or her property and financial affairs.
(2) Court Determination
An individual shall be deemed incapacitated if a court of
competent jurisdiction has declared the individual to be
disabled, incompetent or legally incapacitated.
(3) Detention, Disappearance or Absence
An individual shall be deemed incapacitated whenever he
or she cannot effectively manage his or her property or
fmancial affairs due to the individual's unexplained
disappearance or absence for more than 30 days, or
whenever he or she is detained under duress.
9-3
An individual's disappearance or absence or detention
under duress may be established by an affidavit of my
Trustee, or, if no Trustee is serving, by the affidavit of any
beneficiary. The affidavit shall describe the circumstances
of the individual's disappearance, absence or detention and
may be relied upon by any third party dealing in good faith
with my Trustee in reliance upon the affidavit.
(f) Income Beneficiary
The term "income beneficiary" means any beneficiary who is then entitled
to receive distributions of the net income of the trust, whether mandatory
or discretionary.
Unless otherwise provided in this agreement, the phrase "majority of the
income beneficiaries" means any combination of income beneficiaries
who, if all accrued net income were distributed on the day of a vote by the
beneficiaries, would receive more than 50% of the accrued net income.
For purposes of this calculation, beneficiaries who are eligible to receive
discretionary distributions of net income shall be deemed to receive the
income in equal shares.
References to a "majority" refer to a majority of the entire trust
collectively until my Trustee allocates property to separate trusts or trust
shares. After the allocation of property to separate trusts or trust shares,
references to a "majority" refer to a majority of each separate trust or trust
share.
(g) Independent Trustee
The term "Independent Trustee" means a Trustee who is not an Interested
Trustee as defined in subsection (h). Only an Independent Trustee may
exercise those powers granted exclusively to an Independent Trustee and
when the phrase "other than an Interested Trustee" is used. Whenever this
agreement specifically prohibits an Interested Trustee from exercising
discretion or performing an act, then only an Independent Trustee may -
exercise that discretion or perform that act. An Independent Trustee shall
not be liable to any person for any good faith exercise or nonexercise of its
discretion under this agreement.
(h) Interested Trustee
The term "Interested Trustee" means (1) a Trustee who is a transferor of
property to the trust (including a person whose qualified disclaimer
resulted in property passing to the trust); (2) a Trustee who is a beneficiary
of the trust; or (3) a Trustee whom a beneficiary of the trust can remove
and replace by appointing a Trustee that is related or subordinate to the
9-4
beneficiary within the meaning of Section 672( c) of the Internal Revenue
Code.
For purposes of this subsection "a beneficiary of the trust" means a person
who is or in the future may be eligible to receive income or principal from
the trust pursuant to the terms of the trust. A person shall be considered a
beneficiary of a trust even if he or she has only a remote contingent
remainder interest in the trust; however, a person shall not be considered a
beneficiary of a trust if the person's only interest is as a potential
appointee under a testamentary power of appointment.
(i) Internal Revenue Code and Treasury Regulations
References to the "Internal Revenue Code" or to its provisions shall refer
to the Internal Revenue Code of 1986, as amended and to the
corresponding Treasury Regulations, if any. References to the "Treasury
Regulations," are to the Treasury Regulations under the Internal Revenue
Code in effect from time to time.
Reference to any provision or section of that Code shall be deemed to
refer to the provision or section of the federal tax law in effect on the date
of the execution of this agreement.
If there is no provision or section that corresponds to such provision or
section and if the estate tax has been repealed, the reference to a provision
or section of the federal tax law shall nevertheless be deemed to refer to
the provision or section that was in effect at the time of the execution of
this instrument or the provision that was in effect immediately before the
tax law was repealed, solely for the purpose of determining the amount of
property that passes under a provision of this instrument if my Trustee, in
its sole discretion, determines that such result is more consistent with my
intent.
My Trustee shall bear no liability for any decision made in good faith
pursuant to the power granted under the terms of this section defining the
term "Internal Revenue Code."
(j) Legal Representative
As used in this agreement, the term "legal representative" means a
person's guardian, conservator, executor, administrator, Trustee, or any
other person or entity personally representing a person or the person's
estate.
9-5
(k) Per Stirpes
Whenever a distribution is to be made to a person's descendants per
stirpes, the distribution shall be divided into as many shares as there are
then living children of such person and deceased children of such person
who left then living descendants. Each then living child shall receive one
share and the share of each deceased child shall be divided among such
child's then living descendants in the same manner.
(I) Shall and May
Unless otherwise specifically provided in this agreement or by the context
in which used, I use the word "shall" in this agreement to command, direct
or require, and the word "may" to allow or permit, but not require. In the
context of my Trustee, when I use the word "may" I intend that my
Trustee may act in its sole and absolute discretion unless otherwise stated
in this agreement.
(m) Trust
The terms "this trust" or "this trust agreement" shall refer to this
agreement and all trusts created under the terms of this agreement.
(n) Trustee
The term "my Trustee" or "Trustee" refers to the Trustee named in Article
One and to any successor, substitute, replacement or additional person,
corporation or other entity that is from time to time acting as the Trustee
of any trust created under the terms of this agreement. The term "Trustee"
refers to singular or plural as the context may require.
(0) Trustor
"Trustor" shall have the same legal meaning as "Grantor," "Settlor" or any
other term referring to the maker of a trust.
(p) Trust Property
The phrase "trust property" shall be construed to mean all property held by
my Trustee under this agreement, including all property that my Trustee
may acquire from any source.
Section 9.06
General Provisions and Rules of Construction
The following general provisions and rules of construction shall apply to this agreement:
9-6
(a) Duplicate Originals
This agreement may be executed in any number of counterparts, each of
which shall be deemed to be an original. Any person may rely upon a
copy of this agreement certified under oath by my Trustee to be a true
copy, to the same effect as if it were an original.
(b) Singular and Plural; Gender
Unless the context requires otherwise, words denoting the singular may be
construed as plural and words of the plural may be construed as denoting
the singular. Words of one gender may be construed as denoting another
gender as is appropriate within the context. The word "or" when used in a
list of more than two items may function as both a conjunction and a
disjunction as the context requires or permits.
(c) Headings of Articles, Sections, and Subsections
The headings of Articles, Sections, and subsections used within this
agreement are included solely for the convenience and reference of the
reader. They shall have no significance in the interpretation or
construction of this agreement.
(d) Governing State Law
This agreement shall be governed, construed and administered according
to the laws of the Commonwealth of Pennsylvania as from time to time
amended, except as to trust property required by law to be governed by the
laws of another jurisdiction and unless my Trustee elects to change the
Situs of Administration as provided in Section 9.04.
(e) Notices
Unless otherwise stated, whenever this agreement calls for notice, the
notice shall be in writing and shall be personally delivered with proof of
delivery, or mailed postage prepaid by certified mail, return receipt
requested, to the last known address of the party requiring notice. Notice
shall be effective on the date personally delivered or on the date of the
return receipt. If a party giving notice does not receive the return receipt
but has proof that he or she mailed the notice, notice shall be effective on
the date it would normally have been received via certified mail. If notice
is required to be given to a minor or incapacitated individual, notice shall
be given to the parent or legal representative of the minor or incapacitated
individual.
9-7
(f) Severability
The invalidity or unenforceability of any provision of this agreement shall
not affect the validity or enforceability of any other provision of this
agreement. If a court of competent jurisdiction determines that any
provision is invalid, the remaining provisions of this agreement shall be
interpreted and construed as if the invalid provision had never been
included in this agreement.
I have executed this agreement on the day and year first above written. This Irrevocable
Trust Agreement shall be effective when signed by me, whether or not now signed by a
Trustee.
I certify that I have read this Irrevocable Trust Agreement, that I understand it, and that it
correctly states the provisions under which my trust property is to be administered and
distributed by my Trustee.
jllI~p/ ~ ?2J11
William G. Henne, Agent under Power of
Attorney for Bernice Brown, Trustor
alcktv? ,/>- ~~
William G. Henne, Trustee
9-8
COJ\tIMONWEALTH OF PENNSYLVANIA )
) ss.
COUNTY OF DAUPHIN )
On this day, SEP 1- 5 2004 , before me personally appeared William G.
Henne as Agent under Power of Attorney for Bernice Brown, as Trustor, personally
known to me (or proved to me on the basis of satisfactory evidence) to be the individual
whose name is subscribed to the foregoing Irrevocable Trust Agreement, and
acknowledged that she executed the same as her voluntary act and deed for the purposes
therein contained.
. Witness my hand and official seal.
[Seal]
1~~ ;;( ~~4uJ
Notary Public
Linda L. Fetterhoff
P.O. Box 650
Hershey, Pennsylvania
My commission expires:
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Unda L. Fetterhoff, Notary Public
Deny _T~., Dauphin County
. My CommlSSlOl'l Expires Nov. 8, 2007
M\Jmb~r, P"flnllYlv~nl,!l Association Of NQt,llrles
9-9
COMMONWEALTH OF PENNSYLVANIA )
) ss.
COUNTY OF DAUPHIN )
On this day, SEP 1 5 2004 , before me personally appeared William G.
Henne, as Trustee, personally known to me (or proved to me on the basis of satisfactory
evidence) to be the individual whose name is subscribed to the foregoing irrevocable trust
agreement, and acknowledged that he executed the same as his voluntary act and deed for
the purposes therein contained.
Witness my hand and official seal.
[Seal]
Yf/&4~ ~ ~
N~~
Linda L. Fetterhoff
P.O. Box 650
Hershey, Pennsylvania
My commission expires:
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Unda L. Fetterhoff, Notary Public
Derry Twp., Dauphin County
My Commission Expires Nov. 8. 2007
Member, Pennsylvania Association Of Notaries
9-10
REV-1511 EX + (12-99)
'*
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
21-06-0859
Bernice J. Brown
FILE NUMBER
ITEM
NUMBER
A.
1.
2.
3.
4.
B.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
Debts of decedent must be reported on Schedule I.
DESCRIPTION
FUNERAL EXPENSES:
Hetrick Funeral Home, Inc. - Funeral
Hetrick Funderal Home, Inc. - Engraving of Headstone
Reverend Pamela Carnes
Clothing for decedent's burial
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative (s) William G. Henne
Social Security Number(s) / EIN Number of Personal Representative(s)
Street Address 2906 Harvard Avenue
City Camp Hill
Year(s) Commission Paid: 2006
Attorney Fees to Miller & Associates, PC
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
State PA
17011
City
Relationship of Claimant to Decedent
State
Zip
Probate Fees
Cumberland County Register of Wills
Accountant's Fees
Tax Return Preparer's Fees
Estate advertising fees
RSR Appraisals - appraisal of decedent's real property
Allstate Insurance - insurance on decedent's real property
Borough of Camp Hill - sewer bill on decedent's real property
Janet Miller, Tax Collector - Borough/County real estate taxes on decedent's real property
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
AMOUNT
$4,213.20
$210.00
$50.00
$14.99
$20,000.00
$20,000.00
$464.00
$204.77
$375.00
$339.09
$170.00
$678.09
$46,719.14
REV-1513 EX + (9-00))
*'
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Angelina E. Boak
FILE NUMBER
22-0036-2006
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE
I. TAXABLE DISTRIBUTIONS [include outright spousal distributions, and
transfers under Sec. 9116 (a) (1.2)]
1. Victoria Hutchinson Friend 16.67%
521 Snowy Egret Trail
Cary, NC 27511
2. William G. Henne Friend 16.65%
2906 Harvard Avenue
Camp Hill, PA 17011
3. Shirley Abel Friend 16.67%
470 Silver Maple Court
Mt. Wolfe, PA 17347
4. Edwin Anderson Friend 16.67%
1935 Powder Mill Road
York, PA 17042
5. Donna L. Buchar Friend 16.67%
7 Golden Dale Drive
Yorkana, PA 17406
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
Zion Evangelical Lutheran Church $90,834.75
2730 Booser Avenue
Harrisburg, PA 17103
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $90,834.75
(If more space is needed, insert additional sheets of the same size)
LAW OFFICES OF
MILLER & ASSOCIATES, PC
William E. Miller, Jr.
Anthony [. Marrone
1822 MARKET STREET · CAMP Hill, PA 17011
TEL: (717) 737-9210 · FAX: (717) 737-9215
19 June 2007
CERTIFIED MAIL -
RETURN RECEIPT REQUESTED
Cumberland County Register of Wills
Cumberland County Courthouse
1 Courthouse Square
Carlisle, PA 17013
i~g
~~~
C58~
~~
jl
Re: Estate of Bernice J. Brown, Deceased
File Number 21-06-0859
Dear Sir/Madam:
Enclosed herewith for the above referenced estate are the following items.:
Direct Dial Number:
~
~
~
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-
-
.-
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s:-
1. Original and one copy (without attachments) of the REV-1500, Inheritance
Tax Return Resident Decedent, as well as additional copies of pages 1
and 2 marked "copy"
2. A check in the amount of s a $27,159.72 representing the balance due for
the REV-1500 return.
I have also enclosed a pre-addressed, stamped envelope for return of time-
stamped copies of pages 1 and 2 of the REV-1500 enclosed. Please call me at the
number shown above should you have any questions or require additional information.
Thank you for your assistance.
l~T~\1~~
Michelle E. Miller
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