HomeMy WebLinkAbout11-26-07
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15056051058
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REV-1500 EX (06-05)
PA Department of Revenue '*
Bureau of Individual Taxes
PO BOX 280001 ~
Harrisburg, PA 17128-0601
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death
OFFICIAL USE ONLY
County Code Year
File Number
INHERITANCE TAX RETURN
RESIDENT DECEDENT
d\ 0,
08'59
Date of Birth
459-54-9953
08/27/2007
04/17/1934
Decedent's Last Name
Suffix
Decedent's First Name
MI
Koti
Helga
H
(If Applicable) Enter Surviving Spouse's Information Below
Spouse's Last Name Suffix
Spouse's First Name
MI
Spouse's Social Secun.tY_~~ll1ber
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
FILL INP;ROPRIATE OVALS BELOW
(e) ,1. Original Return
c::>
2. Supplemental Return
"-"'.""..
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3. Remainder Return (date of death
prior to 12-13-82)
5. Federal Estate Tax Return Required
c=>
c::> 4a. Future Interest Compromise (date of
death after 12-12-82)
(8) 7. Decedent Maintained a Living Trust
(Attach Copy of Trust)
c::> 10. Spousal Poverty Credit (date of death ',_,J 11. Election to tax under Sec. 9113(A)
between 12-31-91 and 1-1-95) (Attach Sch. 0)
CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
Name Daytime Telephone Number
8. Total Number of Safe Deposit Boxes
4. Limited Estate
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ce> ,6. Decedent Died Testate
(Attach Copy of Will)
C....:J 9. Litigation Proceeds Received
Mark Allshouse, Esq.
Firm Name (If Applicable)
(717) 582-4006
Ci!yor Post Office
Shermans Dale
State
ZIP Code
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REGisTEB~ILLSUSaN-Ly"':;;J Ai,
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1fATE FILED eN (,. ~
First line of address
4833 Spring Road
Second line of address
PA
17090
Correspondent's e-mail address:Mark@ChristianLawyerSolutions.com
DATE
11/15/07
Wormleysburg, PA 17043
PLEASE USE ORIGINAL FORM ONLY
Side 1
L
15056051058
15056051058
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15056052059
REV-1500 EX
Decedent's Name:
Helga
H Koti
RECAPITULATION
1. Real estate (Schedule A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1.
2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2.
3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3.
4. Mortgages & Notes Receivable (Schedule D) . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4.
5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5.
6. Jointly Owned Property (Schedule F) c::.> Separate Billing Requested . . . . . .. 6.
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G) c::.> Separate Billing Requested.. . . . . .. 7.
8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8.
9. Funeral Expenses & Administrative Costs (Schedule H)..................... 9.
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10.
11. Total Deductions (total Lines 9 & 10)................................... 11.
12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12.
13. Charitable and Governmental Bequests/See 9113 Trusts for which
an election to tax has not been made (Schedule J) .. . . . . . . . . . . . . . . . . . . . . . . 13.
14. Net Value Subject to Tax (Line 12 minus Line 13) . . . . . . . . . . . . . . . . . . . . . . . . 14.
TAX COMPUTATION - SEE INSTRUCTIONS FOR APPLICABLE RATES
15. Amount of Line 14 taxable
at the spousal tax rate, or
transfers under Sec. 9116
(a)(1.2) X .0_
16. Amount of Line 14 taxable
at lineal rate X.o 45 95,988.38
17. Amount of Line 14 taxable
at sibling rate X .12
18. Amount of Line 14 taxable
at collateral rate X .15
15.
16.
17.
18.
19. TAX DUE................. ........................................ 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
15056052059
Side 2
L
459-54-9953
Decedent's Social Security N~ITl~~r_.
0.00
6,191.93
0.00
178,341.07
82,352.69
95,988.38
4,319.48
4,319.48
c::.>
15056052059
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REV-1500 EX Page 3
Decedent's Complete Address:
DOCEDENT'S NAME
. Helga H Koti
STREET ADDRESS
'817 Upland Street
fl!l!.Number
DECEDENT'S SOCIAL SECURITY NUMBER
459-54-9953
CITY
Mechanicsburg
STATE
PA
ZIP
17055
Tax Payments and Credits:
1. Tax Due (Page 2 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1 )
4,319.48
227.33
Total Credits (A + B + C ) (2)
227.33
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty ( D + E ) (3)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Fill in oval on Page 2, Line 20 to request a refund. (4)
0.00
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
4,092.15
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(5A)
(5B)
4,092.15
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 No
a. retain the use or income of the property transferred;.......................................................................................... 0 ~
b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 iii
c. retain a reversionary interest; or.......................................................................................................................... 0 [iJ
d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 iii
2. If death occurred after December 12,1982, did decedent transfer property within one year of death
without receiving adequate consideration? .............................................................................................................. 0 iii
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 iii
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................................................................................ 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
For dates of death on or after July 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 three (3) percent [72 P.S. ~9116 (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 zero (O) percent
[72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exemot 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 zero (O) percent [72 P.S. ~9116(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 four and one-half (4.5) percent, except as noted in
72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. ~9116(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.
'REV-150z"EX+ (6-9_
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE A
REAL ESTATE
~ ESTATE OF
Helga H. Koti
FILE NUMBER
JJ-07-/J859
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
Residence - 817 Upland Street, Mechanicsburg, PA
VALUE AT DATE
OF DEATH
2.
Rental Property - 813 Upland Street, Mechanicsburg, PA
112,038.17
60,110.97
TOTAL (Also enter on line 1, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
172,149.14
. REV-150s"EX+ (6-98)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
. ESTATE OF
Helga H. Koti
FILE NUMBER
~/-07-d859
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property jointly-owned with right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER DESCRIPTION
1. 1995 Oldsmobile Sierra
2. Personal Property - Donated to Salvation Army
3. Rent Check
4. PNC Bank NC #5140035582
5. State Farm Insurance Premium Refund
6. Comcast Refund
7. Blue Cross Blue Shield Premium Refund
VALUE AT DATE
OF DEATH
1,930.00
612.40
330.00
3,028.17
162.35
27.21
101.80
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
6,191.93
'REV-1511 t:X+ (12-99)
'*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
. ESTATE OF
Helga H. Koti
FILE NUMBER
rJl- () 'I - tJ8SQ
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
A.
DESCRIPTION
AMOUNT
1.
FUNERAL EXPENSES:
Musselman's Funeral Home
Funeral Meal
940.74
310.97
2.
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN Number of Personal Representative(s)
Street Address
City
State
Zip
Year(s) Commission Paid:
2.
Attorney Fees
7,676.00
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State .Zip
Relationship of Claimant to Decedent
4. Probate Fees
5. Accountant's Fees
6. Tax Return Preparer's Fees
7. Advertising
8. Property Utilities, Trash' and Maintenance
9. Travel
10. Executor Costs
318.00
1,000.00
190.00
1,652.95
930.00
243.74
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
13,262.40
'REV-1512 E:(+ (12-03) '*'
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
--ESTATE OF
Helga H. Koti
FILE NUMBER /7
J./- () 7 - ()857
Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1.
Mortgage Payable - 817 Upland Street. Mechanicsburg, PA
68,188.59
2.
Final Medical Costs
901.70
TOTAL (Also enter on line 10, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
69,090.29
.
REV-1513 EX+ (9-00)
'*
SCHEDULE J
BENEFICIARIES
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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. Daniel P. Koti Son 100%
a
1139 Rana Villa Avenue Camp Hill, PA 17011
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
TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
FILE NUMBER
c2./- 0'7 - cJ85Q
./ ESTATE OF
(If more space is needed, insert additional sheets of the same size)
LAST WILL AND TESTAMENT
(poul"-Ovel" Will)
OF
HELGA H. KOTI
IDENTITY
I, HELGA H. KOTI, residing in the County of Cumberland, Commonwealth of Pennsylvania, being
of sound mind and memory, and not acting under duress or undue influence of any person whomsoever,
hereby declare this to be my Last Will and Testament, and I do hereby revoke all other former Wills and
Codicils to Wills heretofore made by me. My Social Security Number is 459-54-9953.
All reference made herein to "spouse or my spouse" refers to the person to whom I am currently
married, namely, BALAZS P. KOT!. By the ensuing provisions of this Will, it is my intention to dispose
of my interest in our property; I do not intend to dispose of anything belonging to my husband or to put him
to any election.
I have the following children: DANIEL P. KOTl born March 16, 1962 and currently residing i;-:
Camp Hill, P A 170 I L
DEBTS, TAXES AND ADMINISTRATION EXPENSES
J have provided for the payment of all my debts, expenses of administration of property "Wherever
situated passing under this Will or otherwise, and estate, inheritance, transfer, and succession taxes, other
than any tax on a generation-skipping transfer that is not a liability of my Estate (including interest and
penalties, if any) that become due by reason of my death,under THE BALAZS P. KOTI AND HELGA H
KOT! REVOCABLE UVD'JG TRUST executed on even date herewith (the "Revocable TrusC), or if my
spouse predeceases me, under the Survivor's Trust created by the said Revocable Trust. If the Revocable
Trust assets should be insufficient for these purposes, my Executor shall pay any unpaid items from the
residue of my Estate passing under this Will, without any apportionment or reimbursement in the
alternative, my Executor may demand in a writing addressed to the Trustee of the Trust an amount necessary
to pay all or part of these items, plus claims, pecuniary legacies, and family allowances by court order.
PERSONAL AND HOUSEHOLD EFFECTS
It is my intent that all my personal and household effects were transferred to the Revocable Trust
as a result of the Declaration ofInteot signed this date. If there are any questions regarding the ownership
or disposition of these assets, it is my desire that such assets pour into the Revocable Trust, signed by me this
date in accordance with the provisions of the section titled "Residue of Estate."
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POUR-OVER WILLS
Page 1
(T estatorlT estatrix)
RESIDUE OF ESTATE
I give, devise and bequeath all the rest, residue and remainder of my property of every kind and
description (including lapsed legacies and devices), wherever situated and whether acquired before or after
the execution of this Will, to the Trustee under that certain Trust executed by me on the same date oftbe
execution of this Will. The Trustee shall add the property bequeathed and devised by this item to the corpus
of the above described Trust and shall hold, administer and distribute said property in accordance with the
provisions of the said Trust, including any amendments thereto made before my death.
If for any reason the said Trust shall not be in existence at the time of death, or if for any reason a
court of competent jurisdiction shall declare the foregoing testamentary disposition to the Trustee under said
Trust as it exists at the time of my death to be invalid, then I give all of my Estate including the residue and
remainder thereof to that person who would have been the Trustee under the Trust, as Trustee, and to their
substitutes and successors under the Trust, described herein above, to be held, managed, invested, reinvested
and distributed by the Trustee upon the terms and conditions pertaining to the period beginning with the date
of my death as are constituted in the Trust as at present constituted giving effect to amendments, if any,
hereafter made and for that purpose I do hereby incorporate such Trust by reference into this my WilL
EXECUTOR
I hereby nominate and appoint BALAZS P. KOTI as my Independent Executor of this, my Last Will
and Testament, to serve without bond.
In the event the first named Executor shall predecease me or is unable or unwilling to act as my
Executor for any reasons whatsoever, then and in that event, I hereby nominate and appoint DANIEL P.
KOTI to serve without bond as my Executor.
Whenever the word "Executor" or any modifying or substituted pronoun therefore is used in th is my
Will, such words and respective pronouns shaII be held and taken to include both the singular and the pluraJ,
the mascul ine, feminine and neuter gender thereof, and shall apply equalIy to the Executor named herein and
to any successor to substitute Executor acting hereunder, and such successor or substitute Executor shaH
possess all the rights, powers, duties, authority, and responsibility conferred upon the Executor originally
named herein.
EXECUTOR POWERS
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 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, 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, make distributions in cash or in kind of
partly in each without regard to the income tax basis of such asset and in general, exercise all of the powers
in the management of my Estate which any individual cou Id exercise in the management of similar property
owned in its own right upon such terms and conditions as to my Executor may seem best, and execute and
deliver any and all instruments and do all acts which my Executor may deem proper or necessary to carry
POUR-OVER WILLS
Page 2
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(T estatorlT estatrix)
out the purpose of this my Will, without being limited in any way by the specific grants or power made, and
without the necessity of a court order.
My Executor shall have absolute discretion, but shall not be required, to make adjustments in the
rights of any Beneficiaries, or among the principal and income accounts to compensate for the consequences
of any tax decision or election, or of any investment or administrative decision, that my Executor believes
has had the effect, directly or indirectly, of preferring one Beneficiary or group of Beneficiaries over others.
In determining the Federal Estate and Income Tax liabilities of my Estate, my Executor shall have discretion
to select the valuation date and to determine whether any or all of the allowable administration expenses in
my Estate shall be used as Federal Estate Tax deductions or as Federal Income Tax. deductions and shall have
the discretion to file a joint income tax. return with my spouse.
SPECIFIC OMISSIONS
I have intentionally omitted any and all persons and entities from this, my Last WiIl and Testament,
except those persons and entities specifically named herein. If any person or entity shall challenge any term
or condition of this Will, or of the Living Trust to which I have made reference in the sections <<Household
and Personal Effects" and <<Residue of Estate," then, to that person or entity, I give and bequeath the sum of
only one dollar ($ 1.00) only in lieu and in place of any other benefit, grant, bequest or interest which that
person or interest may have in my Estate or the Living Trust and its Estate.
SIMVLTANEOUSDEATH
If my spouse and I should die under circumstances such that the order of our deaths cannot be
determined, then it shall be conclusively presumed for the purpose of this Will that my spouse survived me.
If any other Beneficiary should not survive me for sixty (60) days, then it shall be conclusiveiy
presumed for the purpose of this my Will that said Beneficiary predeceased me.
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HELGA- R' ilin
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Testatrix
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POUR-OVER WILLS
Page 3
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This instrument consists of 5 typewritten pages, including the Attestation Clause, Self-Proving
Clause, signature of Witnesses, and acknowledgment of officer. I have slgned my name at the bottom of each
of the! ~recedi.1'g pages Thi~ instrument is being signed by me on this C; ~ day of
I ......,' ., 19 (kJ
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ATTESTATION CLAUSE
The Testatrix whose name appears above declared to us, the undersigned, that the foregoing
instrument was her Last Will and Testament, and she requested us to act as witnesses to such instrument and
to her signature thereon. The Testatrix thereupon signed such instrument in our presence. At the Testatrix's
request, the undersigned then subscribed our names to the instrument in our own handwriting in the presence
of the Testatrix. The undersigned hereby declare, in the presence of each of us, that we believe the Testatrix
to be of sound and disposing mind and memory.
Signed by us on the same day and year as this Last Will and Testament was signed by the Testatrix.
WITNESSES:
ADDRESSES:
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POUR-OVER WILLS
Page 4
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COMMONWEALTH OF PENNSYL VANIA
COUNTY OF CUMBERLAND
SELF-PROVING CLAUSE
, BEFORE ME, the undersigned authority, on this day personally appeared HELGA R KOTl,
..' ........ .. - I" ....-,.
(~'~/~"-7.c~:'~;'~-i/1??zr and C<-~:CC;'" J-"=~~;,'/"'~ " known to me to be the Testatrix and the witnesses,
respectively, whose names are subscrioed to the foregoing instrument in their respective capacities, and all
of them being by me duly sworn, HELGA H. KOT!, Testatrix, declared to me and to the Witnesses, in my
presence, that the instrument is her Will and that she had willingly made and executed it as her free act and
deed for the purposes therein expressed; and the Witnesses, each on his or her oatb, stated to me in the
presence and hearing of the Testatrix, that the Testatrix had declared to them that the instrument is her Wii:
and that she executed the same as such and wanted each of them to sign it as a witness; and upon their oaths,
each witness stated further that he did the same as a witness in the presence of the Testatrix, and at her
request and that she was at that time eighteen (18) years of age or over and was of sound mind, and that each
of the witnesses was then at least fourteen (14) years of age.
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HELGA . KOTI
Testatrix ..
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~ess
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(Printed 'Name of Witne-ss)
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(Printed Name of Witness)
SUBSCRIBED AND ACKNOWLEDGED before me by HELGA H. KOTI, Testatrix, and
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su scn e an sworn to_ eJore me y '"7"J~ '~~'. ';J 'r-' " '" . an C-/..';"U'';:" /r::/c,,",,--: ;-
witnesses, this the (;c' day of r-Jfvvz;44 , 19~.
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Notary Publi~, S~n:~n'W~alth at Peo:Jsylvania
JEFFREY D. JONES -"'_J \
Commissioner of Deeds . ./ !
Commonwealth of PennsylvaOla
My Comm!sslon ExpIres Nav 17,2003
POUR-OVER WILLS
Page 5
(T estator/T estatri x")
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THE BALAZS P. KOTI AND HELGA H. KOTI
REVOCABLE LnnNGTRUST AGREEMENT
DATED:
I ~' /1'"
l...h-1:~'.."", v_., 199f
. I
I
BALAZS P. KOTI AND HELGA H. KOTI,
AS SETTLORS
BETWEEN:
AND: BALAZS P. KOTI AND HELGA H. KOTI,
AS TRUSTEES
BALAZS P. KOTI AND HELGA H. KOTl, residents of the Commonwealth of Pennsylvania, County of
Cumberland, do hereby establish a Trust upon the conditions and for the purposes hereafter set forth.
ARTICLE ONE
Section 1.01 Trust Estate Defined
This Revocable Trust is formed to hold title to real and personal property for the benefit of the Settlors of
this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlors. The
"Trust Estate" is defined as all property transferred or conveyed to and received by the Trustee held pursuant
to the terms of this instrument. The Trustee is required to hold, administer, and distribute this property as
provided in this Trust Agreement.
Section 1.02 Definitions
As used in this Trust Agreement:
I. The term "Husband" shall mean BALAZS P. KOTL
2. The term "Wife" shall mean HELGA H. KOTL
3. The term "Settlor" shall refer individually and collectively to Husband and Wife.
4. The term "Descendant" shall mean the lawful issue of a deceased parent in the line of
descent, but does not include the issue of any parent who is a descendant of the deceased
person in question and who is living at the time in question.
5. The terms "Child" and "Descendant" include any issue born to decedent, a child legally
adopted by the decedent, and a posthumous child of a decedent. A posthumous child is to
be considered as living at the time of his or her parent's death.
6. The term "Survives" or "Surviving", unless otherwise indicated herein, shall be construed
to mean surviving the decedent for at least sixty (60) days. If the person referred to dies
within sixty (60) days of the death of the decedent, the reference to him or her will be
construed as ifhe or she had failed to survived the decedent; provided, however, that any
REVOCABLE LIVING TRUST AGREEMENT
Page I
such person will have, during such period, the right to the use and enjoyment as a life tenant
of all property in which his or her interest will fail by reason of death during such period.
7. The term "Issue" will include all natural and adopted children, if applicable, and
descendants and those legally adopted into the I ine of descent.
8. The term "Per Stirpes" means strict per stirpes and does not mean per capita with
representation. Beneficiaries entitled to take under a "per stirpes" clause will include both
natural and adopted children and their descendants.
9. The terms "Trust Assets" and "Trust Estate" include all assets of any trust created hereunder
and income derived from such assets and all proceeds of any description derived from the
sale, exchange, or other disposition of such assets.
10. When required to give reasonable effect to the context in which used, pronouns in the
masculine, feminine, or neuter gender include each other, and nouns and pronouns in the
plural or singular number include each other.
Section 1.03 Trustee Designation
Husband and wife are hereby designated as Co-Trustees. The Co-Trustees shaIl serve jointly and severally
and either shall have full authority to act for the Trust independently. Should either husband or wife become
unable because of death, incapacity, or other cause to serve as a Co-Trustee, or should either resign as Co-
Trustee before the natural termination of this Trust, the remaining Co-Trustee, husband or wife, shall
thereafter serve as sole Trustee. The term "Trustee" as used in this Trust Agreement shall refer collectively
to husband and wife so long as they serve as Co-Trustees, to the spouse who serves as the sole Trustee,
and/or to any Successor Trustee who assumes the role of Trustee. These Trustees shaIl serve in the order
as provided in Section 9.01 of this Trust Agreement.
Section 1.04 Additions to Trust Properties
1. The Trustee, at any time during the continuance of this Trust in his or her sole discretion
after consideration of the possible tax consequences to all concerned, is authorized to
receive into the Trust additions of cash and other properties from any source whatsoever,
whether by gift, will, or otherwise. However, the Trustee shall accept all assets which any
person or persons may give, devise, or bequeath by Last Will and Testament to this Trust,
and shall accept all assets transferred to this Trust pursuant to the provisions of any other
Trust document or documents.
2. In addition, any person or persons may designate this Trust as the Beneficiary, Primary or
Contingent, of any death benefits to include insurance benefits, pension benefits, or other
benefits. Until such benefits mature, the Trustee shaIl have no responsibility with respect
to those benefits.
Section 1.05. Appointment.
The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below
between principal and income as follows:
REVOCABLE LIVING TRUST AGREEMENT
Page 2
1.
Whenever the principal, or any part thereof, of the Trust property is invested in securities
purchased at a premium or at a discount, any premium will be charged against principal and
any discount will be credited to principal;
.
2. Any stock dividends and rights to purchase additional stock issued on securities held in trust
will be treated as principal. All other dividends, except liquidating distributions, will be
treated as income; and
3. The amount of any applicable depletion allowance for federal income tax purposes will be
treated as income.
Section 1.06 Administration of Trust During Our Lifetime
During our lifetime, the trust shall be held and administered as follows:
1. All property and other assets transferred to this trust shall be allocated to and held in
separate shares, the first such share being designated the "Balazs P. Koti Trust Share" and
the second share being designated the "Helga H. Koti Trust Share".
2. Each Grantor's separate Trust Share shall be composed of the assets as follows:
a. The Grantor's one-half interest in jointly held property transferred to the Trust; and
b. The Grantor's individually owned property which is transferred to the Trust.
While each share shall be held and administered separate from the other, for tax and accounting
purposes, the Trustee is authorized to hold or invest the separate shares in common investments and
co-ownership of assets.
3. The Trustee shall pay to or apply for the benefit of BALAZS P. KOT[ all of the net income
of the BALAZS P. KOT[ Trust Share, in convenient installments, not less often than
quarter-annually, and in addition thereto, shall pay so much of the income and principal of
such Trust Share to or for the benefit of BALAZS P. KOTI as he may direct from time to
time, or in the absence of a direction, as the Trustee may determine to be advisable for his
medical care, support, maintenance, and general welfare.
4. The Trustee shall pay to or apply for the benefit of HELGA H. KOT[ all of the net income
of the HELGA H. KOTI Trust Share in convenient installments, not less often than quarter-
annually, and in addition thereto, shall pay so much of the income and principal of such
Trust Share to or for the benefit of HELGA H. KOTI as she may direct from time to time,
or in the absence of a direction, as the Trustee may determine to be advisable for her
medical care, support, maintenance, and general welfare.
All property that a Settlor transfers to the Trustee pursuant to this instrument which was
community property, quasi-community property, or separate property at the time of the
transfer shall remain respectively community property, quasi-community property, or the
separate property of the Settlor transferring such property to the Trust.
REVOCABLEL~GTRUSTAGREEMENT
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Community and quasi-community property transferred to the Trustee by the Settlors shall
be their community property and treated as such. This property, as invested and reinvested,
together with the rents, issues, and profits therefrom (hereinafter referred to as the
"Community Estate" or the "Community Property") shall retain its character as community
property during the joint lifetimes of the Settlors in spite of any change in the situs of the
Trust, subject, however, to the provisions of this Agreement.
Section 1.07 Discretionary Termination
The Trustee may terminate any Trust when, in the opinion of the Trustee, the principal is reduced to such
an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the Trust. The
judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial
review. If the Trustee terminates a Trust according to this Section, the date the Trust terminates will be
deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the
terminating Trust to the Beneficiary or Beneficiaries pursuant to this Agreement.
Section 1.08 Amendment and Revocation
We hereby retain the following powers, exercisable at any time during our lifetimes:
I. To withdraw any ofthe property included in our separate share of the Trust Estate by giving
the Trustee written notice specifying the property so withdrawn, in which event, the Trustee
shall promptly transfer and deliver such property to us or our designee.
2. To amend the provisions of this Trust declaration in any respect without the necessity of
securing the consent of the Trustee to such changes, in which event, a copy of the
amendment shall be promptly furnished to the Trustee; provided, however, that following
the death of one of us, the survivor shall have no power to amend the terms of the Trust
declaration with respect to the Trust Share of the first of us to die.
3. To revoke this Trust by giving the Trustee written notice of such revocation, in which event,
the Trustee shall promptly transfer and deliver the property constituting the Trust Estate to
us or our designee together with an accounting therefore; provided, however, that following
the death of one of us, the survivor shall have no power to revoke the terms of the Trust
declaration with respect to the Trust Share of the first of us to die.
Section 1.09 Revocation or Alteration by Settlor Alone
The rights of revocation, withdrawal, alteration, and amendment reserved in this Article may only be
exercised by the Settlor and may not be exercised by any other person, including an agent, a guardian, or a
conservator.
Section 1.10 Irrevocability
Except as otherwise provided, on the death of either Settlor, the designation of Benefic iaries of specific gifts
in this Trust shall become irrevocable and not subject to amendment or modification.
REVOCABLEL~GTRUSTAGREEMENT
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Section 1.11 Settlor Powers
The surviving Settlor shall be the Trustee unless and until he or she resigns in writing or is determined
incompetent under the terms provided herein. The surviving Settlor shall retain all absolute rights to
discharge or replace any Successor Trustee of any portion or share of the Trust which is revocable by the
surviving Settlor so long as the Settlor is competent.
ARTICLE TWO
Section 2.0 I Trust Income
During the joint lives of the Settlors, the Trustee shall at least annually, unless otherwise directed by both
Settlors in writing, pay to or apply for the benefit of husband and wife, all ofthe net income from the Trust
Estate in the same proportions as each of the spouse's respective interests in the Trust Estate.
Section 2.02 Protection of Settlor in Event of Incapacity
During the joint lives of the Settlors, should either Settlor become incapacitated as defined in Section 2.03
below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the
incapacitated Settlor. [n addition, the Trustee, in his or her absolute discretion, may pay to or apply, for the
benefit of that Settlor, such sums from the net income and from the principal ofthe Settlor's separate Estate
as the Trustee believes is necessary or advisable for the medical care, comfortable maintenance, and welfare
of the Settlor.
Section 2.03 Incapacity
I. A person is determined to be incapacitated if any Trustee or Beneficiary hereunder comes into
possession of any of the following:
a. A jurisdictionally applicable court order holding the party to be legally incapacitated to act
on his or her behalf and appointing a guardian or conservator to act for him or her; or
b. Written certificates which are duly executed, witnessed, and acknowledged of two licensed
physicians, each certifying that the physician has examined the person and has concluded
that, by reason of accident, mental deterioration, or other cause, such person has become
incapacitated and can no longer act rationally and prudently in his or her own financial best
interest; or
c. Evidence which such Trustee or Beneficiary deems to be credible and currently applicable
that a person has disappeared, is unaccountably absent, or is being detained under duress,
and that he or she is unable to effectively and prudently look after his or her own best
interests, then in that event and under those circumstances:
I) Such person is deemed to have become incapacitated, as that term IS used
in this Trust agreement; and
2) Such incapacity is deemed to continue until such court order, certificates, and / or
circumstances are inapplicable or have been revoked.
REVOCABLE LIVING TRUST AGREEMENT
Page 5
. .
2. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a
certificate declaring the person incapacitated. The certificate which revokes the earlier certificate
may be executed by either the original certifying physician or by two other licensed, board certified
physicians. No Trustee shall be under any duty to institute any inquiry into a person's possible
incapacity. The reasonable expense of any such inquiry shall be paid from the Trust Assets.
Section 2.04 Princioal Invasion
During the joint lives of the Settlors, should the net income of assets contained in this Trust be insufficient
to provide for the care, maintenance, or support of the Settlors as herein defined, the Trustee may, in the
Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlors or either ofthem, or any
of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or
advisable for the care, maintenance, or support of the Settlors.
Section 2.05 Residence
If the Settlor's residence property is a part of the Trust, the Settlors shall have possession of and full
management of the residence and shall have the right to occupy it free of rent. Any expenses arising from
the maintenance of the property and from all taxes, liens, assessments, and insurance premiums, are to be
paid from the Trust to the extent that assets are available for payment. It is the intent of the Settlors to retain
all homestead rights available to them under the applicable state law.
ARTICLE THREE
Section 3.01 Provisions After The First Death
On the death of either Settlor leaving the other Settlor surviving him or her, the Trustee shall collect all
insurance proceeds payable to the Trustee by reason of such death and all bequests and devises distributable
to the Trust Estate.
Section 3.02 Control of Assets
The surviving spouse may, at any time by written notice, require the Trustee either to make any
nonproductive property of this Trust productive or to convert productive property to nonproductive property,
each within a reasonable time. The surviving spouse may further require the Trustee to invest part or all of
this share of Trust Assets for the purpose of maximizing income rather than growth or growth rather than
mcome.
Section 3.03 Division into Shares
I. Upon the death of either Settlor, if the deceased Settlor is survived by the other Settlor, the
deceased's individual Trust Share, including any additions made by reason of the deceased Settlor's
death, shall be divided into two shares.
2. The Trustee, in his or her sole discretion, may defer the division or distribution of the deceased's
individual Trust Share until six months after the deceased Trustor's death. If the division or
distribution of the deceased's individual Trust Share is so deferred, the deferred division or
distribution shall be made as ifit had taken place at the time prescribed above. In addition, all rights
REVOCABLE LlVlNG TRUST AGREEMENT
Page 6
. .
given to the Beneficiaries under the provisions of this Trust Agreement which follow shall be
considered to have accrued and vested as of that prescribed time.
3. Upon the death of the first Settlor to die ("Predeceased Spouse"), the Trustee shall divide the
deceased's individual Trust Share (which shall include any property which may be added from the
Predeceased Spouse's general estate) as follows:
a. The Trustee shall divide the balance of the deceased Trustor's individual Trust Share into
two (2) separate shares (hereinafter designated as "Share A" and "Share B"). Share B shall
be composed of cash, securities, and/or other property of the deceased's individual Trust
Share (undiminished by any estate, inheritance, succession, death, or similar taxes) having
a value equal to the maximum marital deduction as finally determined in the Predeceased
Spouse's federal estate tax proceedings, less the aggregate amount of marital deductions,
if any, allowed for such estate tax purposes by reason of property or interest in property
passing or which have passed to the Surviving Spouse otherwise than pursuant to the
provisions of this paragraph; provided, however, thatthe amount of Share B hereunder shall
be reduced by the amount, if any, needed to increase the Predeceased Spouse's taxable
estate (for federal estate tax purposes) to the largest amount that, after allowing for the
unified credit against federal estate tax and the state death tax credit against such tax (but
only to the extent that the use of such state death tax credit does not increase the death tax
payable to any state), wi II result in the smallest (if any) federal estate tax being imposed on
the Predeceased Spouse's estate. The term "Maximum Marital Deduction" shall not be
construed as a direction by the Predeceased Spouse to exercise any election respecting the
deduction of estate administration expenses, the determination of the estate tax valuation
date, or any other tax election which may be available under any tax laws, only in such
manner as will result in a larger allowable estate tax marital deduction than if the contrary
election had been made. The Trustee shall have the sole discretion to select the assets wh ich
shall constitute Share B. In no event, however, shall there be included in Share B any assets
or the proceeds of any asset which will not qualify for the federal estate tax marital
deduction. Share B shall be reduced to the extent that it cannot be created with such
qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution
in kind as a part of Share B at the value of such asset at the date of distribution of such asset.
The balance of the deceased's individual Trust Share, after the assets have been selected for
Share B, shall be allocated to Share A.
Share A and Share B shall be administered and distributed as hereinafter set forth.
Section 3.04 Credit Shelter Trust
If either of the Settlors survives the other, the Trustee shall set apart and hold as a separate trust (the "Credit
Shelter Trust") the assets referred to as Share A in Section 3.03 above. The Trustee shall hold, manage,
invest, and reinvest the assets of this Credit Shelter Trust, shall collect the income therefrom, and shall pay
the net income to or for the benefit of the surviving Settlor in convenient installments at least quarter-
annually; provided, however, that the surviving Grantor may elect to pass any portion of said income to the
remainder Beneficiaries of the Trust.
In addition, the Trustee may pay to or for the benefit of the surviving Settlor for the health, education,
maintenance, or support ofthe surviving Settlor, any part or all of the principal of this Trust, as the Trustee
may determine in its sole discretion, without considering other resources available to the surviving Settlor.
REVOCABLE LIVING TRUST AGREEMENT
Page 7
., .
The surviving Settlor shall have the right to demand and receive, from the principal ofthis Trust in each of
its fiscal years, the greater of five thousand dollars ($5,000.00) or five percent (5%) of the fair market value
of such principal determined as of the last day of such fiscal yeaL Such right shall lapse to the extent it is
not exercised in any yeaL Any commission payable with respect to principal so withdrawn shall be charged
against such principal.
No person, who at any time is acting as Trustee hereunder, shall have any power or obligation to participate
in any discretionary authority which the Settlor has given to the Trustee to pay principal or income to such
person, or for his or her benefit or in relief of his or her legal obligations; provided, however, that if an
individual Trustee has discretion to invade principal for himself or herself and such discretionary authority
is limited by an ascertainable standard, then such Trustee may invade principal (if limited by such standard)
for himself or herself, but not in relief of his or her legal obligations.
The plan of distribution and all terms ofthis Credit Shelter Trust shall be irrevocable and unamenable at any
time after said Credit Shelter Trust comes into being.
The Credit Shelter Trustee(s) shall invest the assets of the Credit Shelter Trust to produce a reasonable
income for the benefit ofthe surviving Grantor without subjecting the principal to unreasonable risk ofloss.
The Credit Shelter Trustee(s) shall be authorized and empowered to invest, reinvest, manage, transfer, and
convey any and all property held in this Credit Shelter Trust, including all powers now or hereafter conferred
upon Trustees by applicable state law, and also those power appropriate to the orderly and effective
administration of the Trust.
The Credit Shelter Trustee(s) shall make a written accounting to all income and remainder Beneficiaries or
to their guardians at least annually and at the time that all assets of this Credit Shelter Trust are distributed.
Said accounting shall consist of a record showing assets on hand at the time of the last accounting, plus
additions, minus expenses and distributions, which shall equal current assets on hand. The Credit Shelter
Trustee(s} shall not be required to obtain authority or approval of any court in the exercise of any power
conferred upon the Trustee(s), nor shall said Trustee(s) be required to make accountings or reports to any
court.
Upon the death of the surviving Settlor, any accrued income shall be paid to the estate of the surviving Settlor
and the remaining principal of this Credit Shelter Trust shall be held, administered, and disposed of in
accordance with the dispositive provisions of this agreement.
Section 3.05 Qualified Terminable Interest Trust
[f either of the Grantors survives the other and there are assets allocated to Share B described in Section 3.03
above, then the Trustee shall set apart said assets and hold them as a separate trust (the "Qualified
Terminable Interest Trust"). The Trustee shall hold, manage, invest, and reinvest the assets of this Qualified
Terminable Interest Trust, shall collect the income therefrom, and shall pay the set income to or for the
benefit of the surviving Grantor in convenient installments at least quarter-annually.
Upon the surviving Grantor's death, any accrued, undistributed income shall be distributed to said surviving
Grantor's estate. The remaining principal shall be added to and become part of the Credit Shelter Trust and
shall be held and administered and disposed of in accordance with the plan of distribution for the Credit
Shelter Trust as provided in Sections 3.04 and 4.03, after provision has first been made for the payment of
any estate, inheritance, transfer, succession, or other death taxes, payable by reason of the inclusion ofthe
value of the Trust property in said surviving Grantor's estate.
REVOCABLE LIVING TRUST AGREEMENT
Page 8
. .
The Trustee(s) of the Qualified Terminable Interest Trust are hereby authorized, in the Trustee(s) sole
discretion, to determine whether to elect (under Section 2056(b X7) of the Internal Revenue Code) to qualify
all or a specific portion of the Qualified Terminable Interest Trust created herein for the federal estate tax
marital deduction. The Trustee(s) ofthe Qualified Terminable Interest Trust, in exercising such discretion,
shall attempt to minimize, or eliminate if possible, the federal estate tax payable by the estate of the decedent
spouse's estate.
However, if the Trustee(s) of the Qualified Terminable Interest Trust determine that it is in the best interest
of the persons who may receive any assets after the decedent spouse's death and after the surviving Grantor's
death to pay some federal estate tax in the decedent spouse's estate, taking into consideration any other tax
that is to be paid because ofthe decedent spouse's death and the surviving Grantor's death, and any income
tax liability that may be affected by the election, the Trustee(s) of the Qualified Terminable Interest Trust
may elect to take a marital deduction that does not reduce the tax to zero if the payment of the tax will not
jeopardize the ability of the Qualified Terminable Interest Trust to provide the surviving spouse with the
level of support and maintenance contemplated by this Declaration of Trust. The decision ofthe Qualified
Terminable Interest Trustee(s) to make this election shall be final and binding on all persons.
The Trustee(s) of the Qualified Terminable Interest Trust is (are) authorized and empowered to invest,
reinvest, transfer, and convey any and all property held in this Qualified Terminable Interest Trust. This
includes all power now or hereafter conferred upon Trustees by applicable state law, and also those powers
appropriate to the orderly and effective administration of the Trust.
The Trustee(s) shall make a written accounting to the surviving Grantor at least annually and shall make a
written accounting to all remainder Beneficiaries at the time that all assets of this Qualified Terminable
Interest Trust are distributed.
Section 3.06 Power to Appoint Agents
The surviving spouse shall have the right to retain an accountant and / or an attorney at law for professional
services on behalf of the Trust Estate or Estates herein. The surviving spouse shall not be responsible for
the acts of such agents beyond his or her obligation to use reasonable care in the selection of such agents.
Section 3.07 Maximum Marital Deduction
Except as otherwise expressly stated herein, the term "Maximum Marital Deduction" shall not be construed
as a direction by the deceased Settlor to exercise any election respecting the deduction of Estate
administration expenses, the determination ofthe Estate tax valuation date, or any other tax election which
may be available under any tax laws, only in such manner as will result in a larger allowable Estate tax
marital deduction than if the contrary election had been made.
Section 3.08 Trust Income After The First Death
Following the death of either Settlor and until the death of the surviving Settlor, the Trustee shall, at least
annually, pay to or apply for the benefit of the surviving Settlor all of the net income from the Trust Estate.
Section 3.09 Simultaneous Death
If the Settlors should die under circumstances which would render it doubtful as to which Settlor died first,
it shall be conclusively presumed for the purposes of this Trust that Balazs P. Koti died first. If any other
REVOCABLE LIVING TRUST AGREEMENT
Page 9
. \1 . .
Beneficiary and a Settlor should die under such circumstances, it shall be conclusively presumed that the
Beneficiary predeceased such Settlor.
Section 3.10 Last Expenses
Upon the death of each of the Settlors, the Trustee ofthis Trust may, in its discretion, pay any part of or all
of the funeral and burial expenses, probate claims, administration expenses, and any estate, inheritance,
succession, or other death taxes, which are payable as a result of the death of each of the Settlors, out of that
portion of the Trust Estate constituting the deceased Settlor's separate Trust Share. The Trustee may make
any such payments directly to the creditors or taxing authority in question, or may remit funds to the personal
representative of the Estate of the deceased spouse for such payments.
ARTICLE FOUR
Section 4.01 Common Pot Trust
At the death of the Surviving Settlor, the Trustee shall not create a Common Pot Trust. All of the Trust
Estate that has not been distributed under prior Articles of the Trust Agreement shall be held, administered,
divided, and distributed according to the provisions that follow.
Section 4.02 Second Death
On the death of the last Settlor to die (the "Surviving Settlor"), the Trustee shall distribute the principal of
the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to
such persons, including the Estate or the Creditors, as directed in this Trust Agreement.
Section 4.03 Payment of The Second Death Expenses
On the death of the Surviving Settlor, the Trustee shall pay from that portion of the Trust Estate constituting
the deceased Settlor's separate T rust Share the expenses of the surviving Settlor's last illness, funeral, burial,
and any inheritance, estate, or death taxes that may be due by reason of the Surviving Settlor's death. unless
the Trustee in his or her absolute discretion determines that other adequate provisions have been made for
the payment of such expenses and taxes.
Section 4.04 Trust Income and Principal Distribution Upon The Death of The Surviving: Trustor
I. The Trustee shall apply and distribute the net income and principal of each of the shares of the
resulting Trust Estate, after giving effect to the section of this Trust Agreement entitled "Special
Directives" to the following Beneficiaries in the indicated fractional shares:
DANIEL P. KOTI
100%
2. If any of the above Beneficiaries, or any other Beneficiary, is under the age of25 years when the
distribution is to be made, the Trustee shall have authority to distribute the same, in whole or in part,
to a custodian for the minor appointed under a Uniform Gifts or Transfers to Minors Act, or the
Trustee may retain any such property and administer and distribute the same for the benefit of the
minor, paying to or for the benefit of such minor so much of the income and principal of the retained
REVOCABLE LnnNG TRUST AGREEMENT
Page 10
I ~~ . .
property from time to time as the Trustee deems advisable for the health, education, support, and
maintenance of the minor. When the person for whom the property is held attains the age of 25
years, the property shall thereupon be distributed to him or her free of trust unless otherwise stated
in this Agreement. If the minor should die before attaining the age of majority, the property shall
then be paid and distributed to the estate of the minor.
3. If all of the Settlor's Beneficiaries and their children should fail to survive the final distribution of
the Trust Estate, all ofthe Trust Estate not disposed of as hereinabove provided shall be distributed
as provided for in this Trust Agreement.
Section 4.05 Principle of Representation
Unless indicated differently in this Trust Agreement or in the "Special Directives" section that follows, in
the event any of the named Beneficiaries should predecease both Settlors, all of that person's share of the
Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes. In the
event the predeceased Beneficiary leaves no surviving children or issue, then all ofthat person's share of the
Trust Estate shall be divided equally among the remaining Beneficiaries per stirpes.
If a Beneficiary of the Settlors survives both Settlors, but should fail to survive to collect his or her share at
distribution, that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right
of representation.
ARTICLE FIVE
Section 5.01 Non-[ncome Producing: Property
During the joint lives of the Settlors, the Trustee is authorized to retain in the Trust, for so long as the Trustee
may deem advisable, any property received by the Trustee from the Settlors, whether or not such property
is of the character permitted by law for the investment of Trust funds.
Section 5.02 Trustee Powers
The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of the Trust
Estate. [f any property is distributed outright under the provision of this Trust Agreement to a person who
isa minor, distribution may be made under the Pennsylvania Uniform Transfer to Minors Act ("PAUTMA").
The Trustee is further authorized to sign, deliver, and/or receive any documents necessary to carry out the
powers contained within this Section.
The Trustee of any trust created under this Trust Agreement (including any substitute or successor Trustee)
will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the
Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may provide at the time
of administration of the Trust, except to the extent that the same are inconsistent with the provisions of this
Agreement.
Section 5.03 Specific Powers of Trustee
[n addition, the Trustee will have the following specific powers:
REVOCABLE LIVING TRUST AGREEMENT
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I. Trust Estate: The Trustee may leave invested any property coming into its hands hereunder in any
form of investment even though the investment may not be of the character of investments permitted
by law to trustees, without liability for loss or depreciation in value. The Trustee may sell,
exchange, or otherwise dispose of and reinvest property which may at any time be a part of the Trust
Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest
and reinvest the Trust Assets from time to time in any property, real, personal, or mixed, including
without limitation, securities of domestic and foreign corporations and investment trusts or
companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage participation,
and interests in common trust funds, all with complete discretion to convert realty into personalty
or personalty into realty or otherwise change the character of the Trust Estate, even though such
investment (by reason of its character, amount, proportion to the total Trust Estate, or otherwise)
would not be considered appropriate for a fiduciary apart from this provision and even though such
investment caused part or all of the total Trust Estate to be invested in investments of one type or
of one business or company.
2. Holding Property: The Trustee may hold property in the Trustee's name, as trustee, or in the name
of a nominee without disclosing the Trust.
3. Release of Power: lfthe Trustee deems it to be in the best interest ofthe Trust and its Beneficiaries,
the Trustee, by written instrument signed by such Trustee, will have the power and authority to
release, disclaim, or restrict the scope of any power or discretion granted in this Trust Agreement
or implied by law.
4. Agents, Employees: The Trustee may employ one or more agents to perform any act of
administration, whether or not discretionary, including attorneys, auditors, investment managers, or
others, as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and
other employees and may delegate to them any and all discretions and powers.
5. Leases: The Trustee may lease any Trust Assets generally or for oi I, gas, and mineral development,
even though the lease term may extend beyond the term of the Trust of which the property is a part.
The Trustee may enter into any covenants and agreements relating to the property so leased or
concerning any improvements which may then or thereafter be erected on such property.
6. Common Funds: The Trustee may hold any of the Trust Assets in a common fund with property
from other trust estates and may make investments jointly with any other trust, the property of which
is included in the common fund.
7. Securities: With respect to securities held in the Trust Estate, the Trustee may exercise all the
rights, powers, and privileges of an owner, including but not limited to, the power to vote, give
proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection
of the Trust Estate. [n addition, the Trustee may participate in voting trusts, foreclosures,
reorganizations, consolidations, mergers, and liquidations, and in connection therewith, to deposit
securities with and transfer title to any protective or other committee under such terms as the Trustee
may deem advisable. In addition, the Trustee may exercise or sell stock subscription or conversion
rights and may accept and retain as an investment any securities or other property received through
the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this
instrument relative to investments by the Trustee.
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8. Purchases from Estate: The Trustee may purchase property of any kind from the Executor or
Administrator of our Estates.
9. Lending: The Trustee may make loans, secured or unsecured, to the Executor or Administrator of
our Estates, to any Beneficiary of the Trust, or to the Trustee. Further, the Trustee may use Trust
Assets to guarantee obligations of any income Beneficiary of the Trust (unless such Beneficiary is
serving as Trustee).
10. Distributions to or for Beneficiaries: The Trustee may make any distribution contemplated by this
Trust Agreement (l) to the Beneficiary; (2) if the Beneficiary is under a legal disability or if the
Trustee determines that the Beneficiary is unable to properly manage his or her affairs, to a person
furnishing support, maintenance, or education for the Beneficiary or with whom the Beneficiary is
residing for expenditures on the Beneficiary's behalf; or(3) ifthe Beneficiary is a minor, to a trustee
of an existing trust established exclusively for the benefit of such minor, whether created by this
Trust Agreement or otherwise, or to a custodian for the Beneficiary, as selected by the Trustee, under
the Pennsylvania Uniform Transfer to Minors Act. Alternatively, the Trustee may apply all or a part
ofthe distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full
discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets,
the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind, or partly in
cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion
of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution.
The Trustee may distribute gifts of up to $10,000.00 per year per donee out of principal and/or
interest.
11. Insurance: The Trustee may purchase new life insurance, pay the premiums on existing life
insurance on the life of any Trust Beneficiary, purchase annuities (either commercial or private)
from any corporation, trust, or individual, and may procure and pay the premiums on other insurance
of the kinds, forms, and amounts deemed advisable by the Trustee to protect the Trustee and the
Trust Estate.
12. Borrowing: The Trustee may borrow money from the Trust Estate and others. To secure the
repayment thereof, the Trustee may mortgage, pledge, or otherwise encumber part or all of the Trust
Assets, and in connection with the acquisition of any property, the Trustee may assume a liability
or may acquire property subject to a liability.
13. Repairs: The Trustee may make ordinary and extraordinary repairs and alterations to buildings or
other Trust Assets.
14. Reserves: The Trustee may establish such reserves out of income for taxes, assessments, repair, and
maintenance as the Trustee considers appropriate.
15. Continuation of Business: The Trustee may continue any business or businesses in which the Trust
has an interest at the time ofthe Settlors' death for so long as the Trustee may, in its sole discretion,
consider necessary or desirable, whether or not the business is conducted by the Settlors at the time
of their death individually, as a partnership, or as a corporation wholly owned or controlled by them,
with full authority to sell, settle, and discontinue any of them when and upon such terms and
conditions as the Trustee may, in its sole discretion, consider necessary or desirable.
REVOCABLE LIVING TRUST AGREEMENT
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16.
Retain Property for Personal Use: The Trustee may retain a residence or other property for the
personal use of a Beneficiary and allow a Beneficiary to use or occupy the retained property free of
rent and maintenance expenses.
.
17. Dealings with Third Parties: The Trustee may deal with any person or entity regardless of
relationship or identity of any Trustee to or with that person or entity. The Trustee may hold or
invest any part of or all of the Trust Estate in common or undivided interests with that person or
entity .
18. Partitions, Divisions, Distributions: The Trustee will have the power to make all partitions,
divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or
other distributions may be made in cash, in kind, or partly in cash and partly in kind, in any manner
that the Trustee deems appropriate (including composing shares differently). The Trustee may
determine the value of any property, which valuation will be binding on all Beneficiaries. No
adjustments are required to compensate for any partitions, divisions, or distributions having unequal
consequences to the Beneficiaries.
19. Claims, Controversies: The Trustee may maintain and defend any claim or controversy by or agai nst
the Trust without the joinder or consent of any Beneficiary. The Trustee may commence or defend
at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate
as the Trustee may deem advisable. The Trustee may employ, for reasonable compensation, such
counsel as the Trustee shall deem advisable for that purpose.
20. Merger of Trusts: If at any time the Trustee of any trust created hereunder shall also be acting as
trustee of any other trust created by trust instrument or by trust declaration for the benefit of the
same beneficiary or beneficiaries and upon substantially the same terms and conditions, the Trustee
is authorized and empowered, if in the Trustee's discretion such action is in the best interest of the
Beneficiary or Beneficiaries, to transfer and merge all of the assets then held under such trust created
pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust
created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of
any other trust which may be transferred to any trust created hereunder and to administer and
distribute such assets and properties so transferred in accordance with the provisions of this
Agreement.
21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any
Trust or any Share thereof may at any time terminate such Trust or Share if, in the Trustee's sole
judgment, the continued management of such Trust or Share is no longer economical because of the
small size of such Trust or Share and ifsuch action will be deemed to be in the best interests of the
Beneficiary or Beneficiaries. In case of such termination, the Trustee will distribute forthwith the
share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such
distribution, such Trust or Share will terminate and the Trustee will not be liable or responsible to
any person or persons whomsoever for its action. The Trustee will not be liable for failing or
refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph.
22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation,
stock splits, and capital gains will be treated as principal. Except as herein otherwise specifically
provided, the Trustee will have full power and authority to determine the manner in which expenses
are to be borne and in which receipts are to be credited as between principal and income. The
Trustee has the power to determine what will constitute principal or income and may withhold from
REVOCABLE LIVING TRUST AGREEMENT
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income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In
determining such matters, the Trustee may give consideration to the provisions ofthe Pennsylvania
Statutes (or its successor statutes) relating to such matters, but it will not be bound by such
prOVISions.
23. Generation-Skipping Taxes and Payment: Ifthe Trustee considers any distribution or termination
of an interest or power hereunder as a distribution or termination subject to a generation-skipping
tax, the Trustee is authorized:
24. To augment any taxable distribution by an amount which the Trustee estimates to be sufficient to
pay such tax and charge the same to the particular trust to which the tax related without adjustment
of the relative interests of the Beneficiaries;
a. To pay such tax, in the case of a taxable termination, from the particular trust to which the
tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is
imposed in part by reason of the Trust Assets, the Trustee will pay only the portion of such
tax attributable to the taxable termination hereunder taking into consideration deductions,
exemptions, credits, and other factors which the Trustee deems advisable; and
b. To postpone final termination of any particular trust and to withhold any portion or all of
the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to
pay any generation-skipping tax with reference to such trust or its termination.
Section 5.04 Special Provision for S Corporation Stock
Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any
stock of a corporation which elects or has elected treatment as an "S Corporation" as defined by Section
1361(a)(I) of the Internal Revenue Code (or any corresponding successor statute), such stock will be
segregated from the other assets of such and treated as a separate trust. The Trustee will further divide the
separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as
herein provided. In addition, all other provisions of this Trust Agreement will apply to each share held in
trust (and constituting a separate trust) except that the Trustee will distribute all of the income from each
separate trust to its Beneficiary in convenient installments at least annually. It is the Settlors' intent that each
separate trust will be recognized as a "Qualified Subchapter S Trust" ("QSST") under Section 1361(d)(2)
of the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of
this Trust Agreement to the contrary, the Trustee's powers and discretions with respect to the administration
of each separate trust (including methods of accounting, bookkeeping, making distributions, and
characterizing receipts and expenses) will not be exercised or exercisable except in a manner consistent with
allowing each separate trust to be treated as a QSST as above described.
ARTICLE SIX
Section 6.0 I Coordination with Settlor's Probate Estate
I. At any time during the continuance of this Trust, including subsequent to the death of either Settlor,
the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Settlor's
Probate Estate cash and / or other property as a Beneficiary of the Trust.
REVOCABLE LIVING TRUST AGREEMENT
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2. All other provisions to the contrary notwithstanding, under no circumstances shall any restricted
proceeds, as hereinafter defined, be either directly or indirectly: (i) distributed to or for the benefit
ofthe Settlor's Executors or the Settlor's Probate Estate; or (ii) used to pay any other obligations of
the Settlor's Estate. The term "Restricted Proceeds" means:
a. All qualified plans, individual retirement accounts, or similar benefits which are received
or receivable by any Trustee hereunder, and which are paid solely to a Beneficiary other
than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes; and
b. All proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the
Settlor's Estate, would be exempt from inheritance or similar death taxes under applicable
state death laws.
Section 6.02 Direction to Minimize Taxes
In the administration of the Trust hereunder, its Fiduciaries shall exercise all available tax related elections,
options, and choices in such a manner as they, in their sole but reasonable judgment (where appropriate,
receiving advice of tax counsel), believe will achieve the overall minimum in total combined present and
reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said
Trust, but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to the Settlor's
Probate Estate.
Without limitation on the generality of the foregoing direction (which shall to that extent supercede the usual
fiduciary duty of impartiality), such Fiduciaries shall not be accountable to any person interested in this Trust
or to Settlor's Estate for the manner in which they shall carry out this direction to minimize overall taxes and
expenses (including any decision they may make not to incur the expense of a detai led analysis of alternative
choices). Even though their decisions in this regard may result in increased taxes or decreased distributions
to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for
compensation readjustments or reimbursements which arise by reason ofthe manner in which the Fiduciaries
carry out this direction.
Section 6.03 Judgment and Discretion of Trustee
In the absence of proof of bad faith, all questions of construction or interpretation of any trusts created by
this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the
Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on
the Beneficiaries and prospective Beneficiaries hereunder, both in being and unborn, as well as all other
persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the
distri bution or accumulation of pri nci pal or income or to the term i nation 0 f any trust, wi II be respons i b Ie on Iy
for lack of good faith in the exercise of such power. Each determination may be relied upon to the same
extent as if it were a final and binding judicial determination. In the event of a conflict between the
provisions ofthis Trust Agreement and those of the Pennsylvania Statutes, the provisions of this Agreement
will control.
ARTICLE SEVEN
Section 7.01 Resolution of Conflict
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Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any other
parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms,
provisions, or conditions of this Trust shal1, on the written request of either or any disagreeing party served
on the other or others, shall be submitted to arbitration. The parties to such arbitration shall each appoint
one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen
shaH select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The
cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) shall decide.
Such arbitration shall comply with the commercial arbitration rules of the American Arbitration Association,
140 West 51st Street, New York, NY 10200.
Section 7.02 Incontestability
The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights, claims, or
interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which any
Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly, if
any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election, or other
right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the
express terms hereof, or directly or indirectly contests, disputes, or calls into question, before any court, the
validity of this Trust Agreement, then:
1. Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind
and nature which such Beneficiary or his or her heirs might otherwise have under this Trust
Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately
and proportionately increased; and
2. All of the provisions of this Trust Agreement, to the extent that they confer any benefits, powers,
or rights whatsoever upon such claiming, electing, or contesting Beneficiary, shal1 thereupon become
absolutely void; and
3. Such claiming, electing, or contesting Beneficiary, if then acting as a trustee hereunder, shall
automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or
become a Trustee hereunder.
Section 7.03 Specific Omissions
Any and all persons and entities, except those persons and entities specifical1y named herein, have been
intentionally omitted from this Trust Agreement. If any person or entity shall successful1y chal1enge any
term or condition of this Trust Agreement, then, to that person or entity shaH be given the sum of one dollar
($1.00) in lieu and in place of any other benefit, grant, or interest which that person or interest may have in
the Trust Estate.
Section 7.04 Benefits Confidential
The Settlors further declare that it is their desire and intent that the provisions of this Trust Agreement are
to remain confidential as to all parties. The Settlors direct that only the information concerning the benefits
paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right
to information concerning the benefits being paid to any other Beneficiary.
REVOCABLE LIVING TRUST AGREEMENT
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ARTICLE EIGHT
Section 8.01 Distribution in Kind or in Cash
On any division of the assets of the Trust Estate into shares or partial shares, and on any final or partial
distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and
distribute undivided interests of such assets on a pro rata or non-pro rata basis, or may sell any part of or all
of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The
decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes
a proper division of such assets of the Trust Estate, shall be binding on all persons interested in any trust
provided for in this Trust Agreement.
Section 8.02 Spendthrift Provision
Neither the principal nor the income of the trust shall be liable for the debts of a Beneficiary. Except as
otherwise expressly provided in this Agreement, no Beneficiary of any trust shall have any right, power, or
authority to alienate, encumber, or hypothecate his or her interest in the principal or income of this Trust in
any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable
to attachment, execution, or other process of law. The limitations herein shall not restrict the exercise of any
power of appointment or the right to disclaim.
Section 8.03 Definition of Children
The terms "Child" and "Children" as used in this Agreement mean the lawful issue of a Settlor or of the
Settlors together. This definition also includes children legally adopted by a Settlor or by the Settlors
together. .
Section 8.04 Handicapped Beneficiaries
Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any
discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof The
Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust estate and shall, in the
Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor.
Notwithstanding the foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits
(as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to
governmental support and benefits by reason of such incompetency or disability, shall cease to be a
Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the
principal or income of the Trust shall become subject to the claims of any governmental agency for costs or
benefits, fees, or charges.
The portion of the Trust Estate which, absent the provisions of this section, would have been the share of
such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The
Trustee, at his or her sole discretion, shall utilize such funds for the maintenance ofthat individual. If such
individual recovers from his or her incompetency or disability and is no longer eligible for aid from any
governmental agency, including costs or benefits, fees, or charges, such individual shall be reinstated as a
Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein
shall apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions
of this section. If said handicapped Beneficiary is no longer living and shall leave children then living, the
REVOCABLE LIVING TRUST AGREEMENT
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deceased child's share shall pass to those children per stirpes. lfthere are no children, the share shall be
allocated proportionately among the remaining Beneficiaries.
ARTICLE NINE
Section 9.01 Trustees
All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust
Agreement, in the following order of succession:
First:
The undersigned, BALAZS P. KOTI and / or HELGA H. KOTl
Second:
The Surviving Spouse.
Third:
Upon the end ofthe terms of the original Trustees, DANIEL P. KOTI is designated
as Successor Trustee.
Last:
A Trustee chosen by the majority of Beneficiaries, with a parent or legal guardian
voting for minor Beneficiaries; provided, however, that the chi ldren of any deceased
Beneficiary shall collectively have only one vote.
Section 9.02 Allocation and Distribution of The Trust Assets
The Trustees shall allocate, hold, administer, and distribute the Trust Assets as hereinafter provided:
I. Upon the death of the first Settlor, the Trustee shall make any separate distributions that
have been specified by the deceased Settlor. The Trustee shall also take into consideration
the appropriate provisions of this Article.
2. Upon the death of the Surviving Spouse, the Trustee shall hold, administer, and distribute
the Trust Assets in the manner hereinafter prescribed.
Section 9.03 Personal Property Distribution
Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any
memorandum by the Settlors, particularly that contained in the section entitled "Special Directives"
incorporated into this Trust Instrument, directing the disposition of Trust Assets of every kind including, but
not limited to, furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing
apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the
use of property. Otherwise, any personal and household effects of the Settlors shall be distributed with the
remaining assets of the Trust Estate.
Section 9.04 Liability of Trustee
The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value
of the properties at any time belonging to the Trust Estate nor for any other loss which may occur, except
that the Trustee will be liable for each Trustee's own negligence, neglect, default, or willful wrong. The
Trustee will not be liable or responsible for the acts, omissions, or defaults of any agent or other person to
REVOCABLELIYmGTRUSTAGREEMENT
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whom duties may be properly delegated hereunder (except officers or regular employees ofthe Trustee) if
such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust
Estate for any liability, whether in contract or in tort, incurred in the administration of the Trust Estate in
accordance with the provisions hereof, and the Trustee may contract in such form that such Trustee will be
exempt from such personal liability and that such liability will be limited to the Trust Assets.
Section 9.05 Successor Trustees
Any Successor Trustee shall have all the power, rights, discretion, and obligations conferred on a Trustee
by this Trust Agreement. All rights, titles, and interest in the property of the Trust shall immediately vest
in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer to
the Successor Trustee the existing Trust property. No Successor Trustee shall be under any duty to examine,
verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no
Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected
to be done by any predecessor Trustee. A Successor Trustee shall be liable only for his or her own acts and
defaults.
ARTICLE TEN
Section 10.0 I Perpetuities Savings Clause
Notwithstanding any other provision of this instrument, the Trusts created hereunder shall terminate not later
than twenty-one (21) years after the death of the last survivor of all Settlors and any other Beneficiary or
Beneficiaries named or defined in this Trust living on the date of the death of the first Settlor to die. The
Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to
the Beneficiary or Beneficiaries. If there is more than one Beneficiary, the distribution shall be in the
proportion in which they are Beneficiaries; if no proportion is designated, then the distribution shall be in
equal shares to such Beneficiaries.
ARTICLE ELEVEN
Section 11.0 I Governing Law
It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining
to all of the Trust hereunder.
I. The validity of the Trust hereunder, as well as the validity of the particular provisions of that Trust,
shall be governed by the laws of the state which has sufficient connection with the Trust to support
such validity.
2. The meaning and effect ofthe terms of this Trust Agreement shall be governed by the laws of the
Commonwealth of Pennsylvania.
3. The administration of this Trust shall be governed by the laws of the state in which the principle
office of the Trustee then having custody of the Trust's principal assets and records is located.
REVOCABLE LIVING TRUST AGREEMENT
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"
The foregoing shall apply even though the situs of some Trust Assets or the home ofthe Settlor, a Trustee,
or a Beneficiary may at some time or times be elsewhere.
Section 11.02 Invalidity of Any Provision
If a court finds that any provision of this Trust Agreement is void, invalid, or unenforceable, the remaining
provisions ofthis Agreement will continue to be fully effective.
Section 11.03 Headings
The use of headings in connection with the various articles and sections of this Trust Agreement is solely
for convenience and the headings are to be given no meaning or significance whatsoever in construing the
terms and provisions of this Agreement.
Section 11.04 Internal Revenue Code Terminology
As used herein, the words "Gross Estate," "Adjusted Gross Estate," "Taxable Estate," "Unified Credit,"
"State Death Tax Credit," "Maximum Marital Deduction," "Marital Deduction," and any other word or
words which from the context in which it or they are used refer to the Internal Revenue Code shall be
assigned the same meaning as words have for the purposes of applying the Internal Revenue Code to a
deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue
Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death.
REVOCABLE LIVING TRUST AGREEMENT
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SPECIAL DIRECTIVES
OF
BALAZS P. KOTI
I, BALAZS P. KaTI, a resident of the County of Cumberland, Commonwealth of Pennsylvania,
being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or
undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE
BALAZS P. KOTI AND HELGA H. KaTl REVOCABLE LIVING TRUST AGREEMENT.
FIRST
The natural objects of my affection are:
L
My wife -
HELGA H. KaTl
2.
My Children -
DANIEL P. KaTI
SECOND
I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes
assessed on property, shaH be paid out of the residue of my Estate, and shall not be deducted or collected
from any League, Devisee, or Beneficiary hereunder.
THIRD
In the event any of my named Beneficiaries should predeceased me, all of that person's share of the
Trust Estate is to be divided equally among that person's issue per stirpes unless otherwise stated in these
directives.
FOURTH
I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries,
certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and
marked "Exhibit A."
FIFTH
I hereby acknowledge and accept the "Special Directives," if any, of my spouse.
REVOCABLE LIVING TRUST AGREEMENT
Page 22
""
SPECIAL DmECTIVES
OF
HELGA H. KOTI
I, HELGA H. KOT!, a resident of the County of Cumber land, Commonwealth of Pennsylvania, being
of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue
influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE BALAZS
P_ KOTI AND HELGA H. KOT! REVOCABLE LIVING TRUST AGREEMENT.
FIRST
The natural objects of my affection are:
l.
My husband -
BALAZS P. KaT!
2.
My Children -
DANIEL P. KOT!
SECOND
I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes
assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected
from any League, Devisee, or Beneficiary hereunder.
THIRD
[n the event any of my named Beneficiaries should predeceased me, all of that person's share of the
Trust Estate is to be divided equally among that person's issue per stirpes unless otherwise stated in these
directives.
FOURTH
I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries,
certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and
marked "Exhibit A."
FIFTH
I hereby acknowledge and accept the "Special Directives," if any, of my spouse.
REVOCABLE LIVING TRUST AGREEMENT
Page 23
'.
DATED to be effective this
t:'~
day of
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SETTLORS:
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ACCEP11ED BY CO-TRUSTEES:
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
This instrument was acknowledged before me on the date herein set forth by BALAZS P. KOTI as
Settlor and Co-Trustee to certify which witness my hand and seal of office,
JEFFREY D. JONES
Com:n:ssioner of Oeeds
CommOflwe;:;ith of Pennsylvania
My Commission E.xplres Nov 17, 2003
:.:.~~=----
Notary Public, Com~w'eaJ.th of Pennsylvania.
--.J
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
This instrument was acknowledged before me on the date herein set forth by HELGA H. KOTI as
Settlor and Co-Trustee to certify which witness my hand and seal of office.
JEFFREY D. JONES
ComnHss.,.;)rtt~r or Oeeds
Commo,.\wo;.;"n ,-, 13.- "'S'''''
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y COmm'SSjOfi t~":v':""":; Nov f 7, 2003
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REVOCABLE LIVING TRUST AGREEMENT
Page 24
'J
Page
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
BALAZS P. KOTI AND HELGA H. KOTI
TRUSTEES AND SETTLORS OF
THE BALAZS P. KOTI and HELGA H. KOTI
REVOCABLE LIVING TRUST
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JEFFREY D. JONES
Commissioner of Deeds
Commonwealth of Pennsylvania
My CommIssIon ExpIres Nov 17. 2003
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"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
BALAZS P. KOTI AND HELGA H. KOTI
of
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The foregoing instrument consists of 4, typewritten pages including the signature of
Witnesses, and acknowledgment of officer. We have signed our names at the bottom of each of the
preceding pages.
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DATED this day of
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HELGA
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"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
BALAZS P. KOTI AND HELGA H. KOTI
Page of
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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
~ This instrument was acknowledged before me on the to day Of~;'fi~. ,
193:1, by BALAZS P. KOT! as Settlor and Co-Trustee to certify which witness my~nd and al of office.
.monwealth of Pennsylvania
..'--- .J
STATE OF PENNSYLVANIA
JEFFREY O. JONES
Commissioner of Deeds
Commonwealth of Pennsylvania
My Commission Expires Nov 17. 2003
COUNTY OF CUMBERLAND
This instrument was acknowledged before me on the (..~ day of ~t~;-n.s/ ,
19!fL, by HELGA H. KOT! as Settlor and Co-Trustee to certify which witness my hand and s~l of office.
Notary Publi:c,.~~ J'wealth of Pennsylvania
JEFFREY D. JONES
Commissioner of Deeds
Commonwealth of Pennsylvania
My CommiSSIon Expires Nov 17, 2003
"EXHIBIT A"
ADDITIONAL SPECIAL DIRECTIVES OF
BALAZS P. KOTI AND HELGA H. KOTI
Page of
....
TENANCYAGREEMffiNT
This Tenancy Agreement is entered into on this day by and between BALAZS P. KOT! and HELGA
H.KOTI.
F ACTUAL SUMMARY
BALAZS P. KOT! and HELGA H. KOT! were married on ---.i)w.....:rr () 7~
since that date have acquired title to property as joint tenants with right of survivorship.
, 19.$5'"", and
BALAZS P. KOT! and HELGA H. KOT! have created an estate plan using a revocable living trust
and companion pour-over wills, and they now wish to convert all or part of their joint tenancy into tenancy
in common property.
BALAZS P. KOT! and HELGA H. KOT! are aware that they may, by agreement, convert their joint
tenancy property into tenancy in common property so that they may better control their respective interests
in the property on each of their deaths.
AGREEMENT TO CHANGE JOINT TENANCY ASSETS
TO TENANCY IN COMMON
BALAZS P. KOTl and HELGA H. KOTI hereby grant, convey and transfer their respective interests
in their joint tenancy property to themselves as tenants in common, except for jointly-held property in
Schedule A of this Tenancy Agreement, ifany.
BALAZS P. KOTl and HELGA H. KOT! intend this agreement to be binding on themselves and
on all others as to property held in joint tenancy with right of survivorship as of the date of this agreement
regardless of the manner or form of the written title.
i. BAL~S P. K9Tl and HELGA H. KOT! make this agreement on the
. j:~---~.;/.,>i.'" , 19 '11 .
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HELGA H. KOTI
REVOCABLE LIVING TRUST AGREEMENT
"
COMMONWEALTH OF PENNSYLVANIA
ss. ACKNOWLEDGMENT
COUNTY OF CUMBERLAND
This instrument was acknowledged before me on the date herein set forth BALAZS P. KOTI and
HELGA H. KOT! as husband and wife to certify which witness my hand and seal of office.
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Notary Public .
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My Commission Expires:
JEFFREY D. JONES
Commissioner of Deeds
Commonwealth of Pennsylvama
My Commission Expires Nov 17,2003
REVOCABLE LIVING TRUST AGREEMENT
....
Mr. and Mrs. Balazs P. Koti
817 Upland Street
Mechanicsburg, P A 17055
Daniel P. Koti
1139 Rana Villa Avenue
Camp Hill, PAl 70 11
Dear Daniel P. Koti:
We have executed a Revocable Living Trust Agreement and have named you to succeed us
in the capacity of Successor Trustee. Your duties as such will be to distribute the Trust property to
my Beneficiaries as designated in the Trust Agreement.
Please indicate your acceptance of this appointment by signing where indicated at the bottom
of this letter and returning the letter to me.
Sincerely,
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Trustor/Trustee
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HELGA H4 KOTI'
Trustor/Trustee
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I accept appointment as Successor Trustee of THE BALAZS P. KOTI AND HELGA H.
KOTI REVOCABLE LIVING TRUST.
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DANIEL P. KOTI
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Trustee. please return this acceptance letter to the Trustor at the letterhead address. This signed letter will
be kept by Mr. and Mrs_ Koti with their trust documents.
...
PrevIOUS editJor\So one obsolete
form HUD-1 (3186) rei Handbook .&305.2
A. Settlement Statement
U.S. Department of Housing and Urban Development
B. T vne of Loan OMB Aooroval No. 2502-0265 lexDires 9/30120061
1.0FHA 2. OFmHA 3. OConv. Unins. I 6. File Number I 7 Loan Number I 8. Mortgage Insurance Case Number
4. nVA 5. nConv.lns. 07-75
C.Note: ::.~..~~t~::::U-:'=~;.~~a::e,.for~ntormatio~ ==-~ are notinclud:ein'=~s. I nleExpress Settlement System
~~~~~~~~~F,:=:~e~~~ee~r~=':n~1~~~'1~~naltiesupcn
D. NAME OF BORROWER: Alfred Yoder and Beth Yoder
ADDRESS: RR#1 Box 274A. ThomDsDntown PA 17094
E. NAME OF SELLER: Helga Koti Trust
ADDRESS:
F. NAME OF LENDER:
ADDRESS:
G. PROPERTY ADDRESS: 813 Upland Street, Mechanicsburg, PA 17055
Lower Allen TownshiD
H. SETIlEMENT AGENT: A&AAbstract & Settlement Services,llC, Telephone: 717-249..0020 Fax: 717-249-0026
PLACE OF SETTLEMENT: 21 South Pitt Street. Carlisle P A 17013
I. SETTLEMENT DATE: 09/27/2007
J. SUMMARY OF BORROWER'S TRANSACTION: K. SUMMARY OF S'EllER'S TRANSACTION:
100. GROSS AMOUNT DUE FROM BORROWER 400. GROSS AMOUNT DUE TO SalER
101. Contract sales Ilrice 65.000.00 401. Contracl sales DIice 65 000.00
102. Personal PIlIDl!Itv 402. Personal PrlXWlv
103. Settlement eIlames to llorro.Ner Cline 1400\ 1.337.25 403.
104. 404.
105. 405.
Adiustments for items oaid bv seller in advance AdU;slments lor ilems Daid'iW seller in advance
t07. Countv taxes 09127/07 to 12/31/07 100.52 407. County taxes 091271071012/31107 100.52
108. Schoof Taxes 09127/071006130108 667.75 408. Schoo Taxes 09127/07 to 06130I08 667.75
109. 409.
110. 410.
111. 411.
112. 412.
120. GROSS AMOUNT DUE FROM BORROWER 67 105.52 420. GROSS AMOUNT DUE TO SELLER 65 768.27
200. AMOUNTS PAID BY OR ON BEHALF OF BORROWER 500. REDUCTIONS IN AMOUNT DUE TO SELLER
201. Deoostt or earnest monev 1 500.00 501 Excess ~Isee instructionsl
202. Princioal amount of new loans 502. Settlemenl ell-to seller tline 1400\ 5 657.30
203. sl taken subiect to 503. Existino loanls) taken subiecl to
204. 504. PaYoff of First Mortn_ Loan
205. 505.
206. 506.
207. 507.
208. 508.
209. 509. I
Adiustments for items unpaid bv seller Adjustments for items unoajdbV seller
213. 513.
214. 514.
215. 515.
216. 516.
217. 517.
218. 518.
219. 519.
220. TOTAL PAID BYIFOR BORROWER 1 SOO.OO 520. TOTAl REDUCTION AMOUNT DUE SELLER 5 657.30
300. CASH AT SETTLEMENT FROM OR TO BORROWER 600. CASH AT SETTLEMENT TO OR FROM SalER
301. Gross amounl due from borrower Iline 1201 67105.52 601. Gross amount due to seRer mne 420\ 65.768.27
302. Less amounts n:m hv/for booower 16ne 220) 1 SOD. 00 602. Less reduction amounl due seGer (line 5201 5657.30.
303. CASH FROM BORROWER 65605.52 603. CASH TO SaLER 6011Q.97
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SUBSTITUTE FORM 1099 SEU..ER STATEMENT: The inlormlltion eontamed herein is impot1ant tu infonnation and is being rumished to the InlemaJ Aev8nue Senrice.. H you are required to rile. return
b'~_ ~.::r::e =" r:s -: :~~ ilern i5 requred 10 be reported and lhe IRS detenrNnes 1hat it hes not been 1'8PCM18d. The Contract SaleS Price descrt>>ed on .
=~::m~':I1:~~;:'~ ~~ ~:m~~1~~' Sale or Erchange 01 Principal Residence. for any gaWi, wf1h}lOUr Income tax rltllrn:forother~
;,,~,~::":i:'~~';=~::~.d~=onae;"""_of~-:"~.='~~=~=...:'.I:';s~~=:.r~=ocalJon
TIN-
_ _ SELLERIS) SIGNATURE IS): _
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SELlER{S) NEW MARJNG ADDRESS;: ___
...
Previous editions are obSolete
u.s. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
SETTLEMENT STATEMENT
fonn HUD.1 (3186) ref Handbook: 4305.2
PAGE 2
Fife Number: 07-75
T
iUeExoress SetIIement System
L. SETTLEMENT CHARGES PAID FROM PAID FROM
700. TOT At SALESIBROKER'S COMMISSION based on orice $65 000.00 = 3. 900.00 BORROWER'S SELLER'S
Division of commission (Jine 7001 as follows: FUNDS AT FUNDS AT
701 S 3. 900.00 to John Glise Inc Realtor SETTLEMENT SETTLEMENT
702. $ to
703. Commission Mid at SelUemenl 3 900.00
704. Transaction Fee to John Glise Inc Realtor 125.00
800. ITEMS PAYABLE IN CONNECTION WITH LOAN
801. Loan Qrjnination Fee %
802. Loan Discount %
803 Annraisal Fee
804. Cred:t Rennrt
805. Lendefs Insrv>dion Fee
806. Mortn.one Amlication Fee
807. Assumolion Fee
808.
809.
810.
811.
900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE
901. Interest From to ~ Idav
902. Monoaoe Insurance Premium tor 10
903. Hazard Insurance Premium for to
904.
905.
1000. RESERVES DEPOSITED WITH LENDER FOR
1001. Hazard Insurance mo.l6l$ Imo
1002. Mortnane Insurance me. till S Imo
1003. Cilv"p;;;;;;;;j;Tax me.@$ lmo
1004. Countv Pr"""rt;;" T ax mo.liJl$ Imo
1005. School Taxes mo.@$ Imo
1009. Aallfl!(]ate An;oM;~ Mustment 0.00 0.00
1100, TITLE CHARGES
1101. Settlement or dosina fee to A&A Abstract & Settlement Services 100.00
1102. Abslracl or title search to A&A Abstract & Settlement Services 75.00
1103. Tme examination
1104. Title Insurance binder
11OS. Document Preparation to Mark W. Allshouse, Esquire 100.00
1106. Notarv Fees
1107. Marnev's fees to Mark W. Allshouse. Esauire 235.00
(includes above ttems No: 1
1108. Title Insurance to Fid Nat TitleJA&A Abstract 238.75
(includes above items No: 1
1 tOO. Lendefs PoIi<:v
1110. Ownefs PoIicv 65.000.00 .238.75
1111.
1112.
1113
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201. Recordina Fees Deed S3s.5O . Mort"""" $ . Release $ 38.50
1202. Cilv/Counlv taxlsta01m Deed $6SO.00 . MortllllOP. $ 650.00
1203. State T axIstamllS Deed S650.00 . Mortaaae $ 650.00
1204.
1205.
1300. ADDITIONAL SETTlEMENT CHARGES
1301. Survev
1302. Pest In""",",ion
1303. 07 CtvlTwn Taxes to Lower Allen TWI') lP.O.C.l 386.25 Seller
1304. 07 School Taxes to Lower Allen Two 882.30
1305. Rnal SewerlTrash to Lower Allen Two
1306.
1307.
1308.
1400. TOTAL SETTLEMENT CHARGES (enter 00 lines 103 Section J and 502 Section K\ 1337.25 5 657.30
~ ":::~~~~~ ~ra:.tv~~ ':.~~~\ ~~:...-:.. beW. if II . Jrue and lICCUr8le IiIMemenl of.. receipII and diRlursements made on my eccount or by me
"'Mea Yooer
Del" T'DOer
l1etga f\OfIltUSl
W_N(;, IT IS ACRINE TO KNOWINGl.YMAKE FAlSESTATBlENTS TOTHE
UNrlED STAreS ON THIS OR ANY SlUUR FOAM. PENAl. TIES UPON CONVIC11ON
CAN INQ..UOE A FINE. ANO IMPRISONMENT. FOR DETAIlS SEE Tm..E 18:
U.S. CODE SECTION 11)01 AND SECTION 1010.
The HUo..1 SenIernent Statement which I have prepared i5 a true and accurate 8CCCIUnt of this Iransadlon.
I have caused or will calM the lundl to be dl&bursed in accordanet: wilh 1hi& at81emenL
By:
D"'II::.
k
10/15/2007 16:07
71 77613684
JOHN GLISE
101121074:47 PM
PAGE B2
OMB 1110 Z50T-uZOti"--.
i A. U.S. Depar:tment of Housing B. Type of Loan -
and Urban Development 1_[] F'HA 2. [ ) FMHA 3_ [XJ Com. Unins.
: 4.[ IVA 5. [ I Conv. In~.
I 6. File Numbor 17. Loan Number -
20071346
-~ Settlement Statement 8. Mortgage ,... Calle No;
C. Note:' This farm is furnished to gN' yOU a stalement of actual settlement costs. AmounlS paid to and by the sellJement
ag,"t are shown. Items marlled ("'POC") Were paid oul$ide the closing: they are shewn hlln! for information
included in i"", tobls.
D. Name of BOI'tOWl>r: - Sha". C. Polson, 6210 Chaling Cross, Mechlll\lc$bU'lJ, PA 17050
AnnellB'Polson. 6210 Charing Cross, Mechanlcsburg, PA 17050
E. No"", of Seller: The Bala%& P. KotJ and Helga H. Koti~!e TI'IIs~ 817lJpland Street, TIN:
Mechanicsburg. PA 17055
F. Name of Lender: Susquehanna Bank PA. 1570 Man. Pi<e, PO BOX 3300, L~ster, PA-
17604-3300
G. Property Lcx:atlon: Lowar Allen township
817 Upland Street, Mechanicsbulll. PA 17055
H. Settlement Agent Great Road S8lIlement Senrices. lLC _ (866) 440-6400
Place of Selll"",..nt: 350-North 21.. SIrB..~ CAmp HiU. PA 17011
I. Settlement ~'" 1 0/1212007 Proration Date: 1 0/12/2007
100. Gross amount duo from borrower: 400. Gross lUlJount due to seRer.
101. Contract ~Ie$ price 121,ooo.rlO 4G1. Contract sales price 121,000_ 00
102. Personal p~ 402. Personal property
lOJ. Soltlement charges to bo_ nine 14(0) 4,111S8 403.
104. 404.
105. ..os.
.
106. Cityllown taxes 406. CityJtowo Iax1Is
107. County taxes 10/12J2007 to 11112006 65.97 407. CounlY'talaIs 10112/2007 to 1/112008 85.97 \
10$. Assessments 408. Assessments
109. School Taxes 1 0/12/2007 to 7/112008 644.78 409. SChoolTa_ 1011212007 to 71112008 644.78 I b I":,
110. SVV & TR 4th Otr. 1 0/1 '2J2007 101/112008 155.34 110. SVV & 1R 4th Ott. 1011212007 ta 11112008 100.34
111. 411. I
112. Cottage rent !rom 1 0/1 to 10/12 127_74- 41;-:, Cottage Nntfrom 10/1 to 10/12 127_74
120. Gross amount du.. from borroww: 126,126.21 4<0. Gross ~.to seller: - 122,013.83
-
"
201. Deoos~ or eamesl mo""" 5 000.00.' 501. Exces!I d Me instnJc:tIonsl
202- PrindP31 amount of new Ioan(..) 125.000.00 502. SettIernent cha.....-Ioseler (line 14(0) 9.674_85 ..
203. Existing loam,,) taken subject to 503. Existing laan(sllaken subject to 1\-
204. 504- Payoff of first m~_ loan 1133099_ 66.168_59
205. 50$. Pavorf of second ~ loan
206. 506. Overnight PavatllslWFHM 25.00 ~
207. 507'-
208.. 508.
209. 509.
210. Citvltown !axes 510. CItyIlown Iax1Is
211. County taxes 511. Cou.;\; lues f
212. Assessments 512. Assessments
213. School Taxes 513- School Taxes '.
214. 514.
21S. 618.
::M6. . 51..
217. Proolbld Rent- 2nd floor- 10112 to 10/31 Z15.81 517. Prorated Rent- 2nd floor .1011210 10131 275.81 "-
21$. 2nd flr rent nlC'd $450 $18.
219_ 519.
:UO. T oml Paks tJvIfor borrower: 130.275.81 520. TotlII raduCtion in amount due seller: 76,164.25
301. Gross amount due frOm borrowerllne 120) 12$.1:25.21 501. GI'OS$ amount dll8 to seller (Wne 420) 122,013.83
302. Less amount paid bvlfor 00_ (lne 220) 130,275.81 G02- Lese total rvcfuctlon.ln amount due sellerfline 620) 78.164.25
303. CASH (}FROM (X)TO BORROWER 4,150.60 603. CASH ()FROM (X)TO SELLeR 43.849_58
-
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l B~~1.53
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SUBSTIruTE FORM 101lll SI!U.I!RSTATEMENT - Thelnfoomallon < IJI' IaNcIln lloek$ &, C, H and 18nd 0ll1inll401 (ar. .....401Is~. __.... and 4OOl. 406. 4117 end
4Q1..11:a (apoIablot part 01 buyer's """- '*" nparlaIlIe to the 1IlfJ) 1-, Irnpai..,t _1_k>1l111d Is being lIitnISIlcd loll'le Il'llernat _ SeMce. If yau aml1lqUinld Ie lie .
return. a negUgenco pel\anv or alher--.neUonwm be impoHd an yau if" io IIBm io r&qUDd to be ~ aIld II'le IRS cIoIen1Wlesthatlll1ls not -'l8pDI1ad_
SELlER INSTRUCTION -11th.. real_Is - your JIIi1qlIe rnid-ltlCe , lie form 21 19, S8Ie or ~ 01 ~ RaIcIence, rar WIrf gain, wIIb)'llW' Inc:ome tax I1ll\IIn; far oIher
lraMadion$. oomplete e applleabl. ~ OIlllrm ern, Form 826:_! .~r /or.SchedIIIe 1) (Form 1040).
_l<re8tHoaO lIeaIememltlllVat., LLt: l.....,"""""'wm l'Ol''''''''''''',"-r_.....--_ _ _
RloIIlt-SorvIcef-?C 1M$) '~'DD_~___Id_ number. _'""l''''~'' CWII orcr;m;~....--
<L
10/15/2007 15:07
700. Tolsl.____ - 011: $121.000.00= rt.28DJJO PaId F_ Paloj fn>m
~n ol<Oll1lJHelon ~.. r_ ........... -.
701. lHl.OS6.00 to --:W;;;-GIIoe"';;;;;- s::.:. -II
1'Q2. $3.605.00 10 sn.b &........... Reel ea_r--.In<. SaUlaoncnt
703. Convnl33lon polll II '........... $7.260.00 7.200.00
TO..
T05. Tr._F~_d
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7177513584
JOHN GLISE
PAGE 83
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~i 4708 FLORENCE RD,
ii ME~:~~ICH~8URG' pp., 17055
.~'~J';' ~.' PAY TO THE -L--;' / , "
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THE SALVATION ARMY
RECEn7 FOR DONATED GOODS
~o:, 1)Cl/J/{-l/ ,9 hlJl; f
Blzlfr of hf/ft? J?t1h'
Date:
t}-d.(-<:J7
This will acknowledge, WITH THANKS. the donation of the listed anicles or goods to The Salvation Anny to assist in th~
furtherance of its rehabilitation program for men and women.
Description of Articles:
Condition:
set' l{;op~rJ'~
Valuation of gifts in kind are the privilege and responsibility of the donor. A Salvation Anny Valuation Guide (MS-36B) for fair
market value will be supplied on request. Contributions are deductible for income tax purposes to the extent allowed by law..
11 ! i/ZiJ/
Signature of Administrator
or Representative
HARRISBURG", PA
Address of Center
· :O-:OTE: Due to the record keeping and reponing requirements imposed b~' the Internal Re\enue Service. 'the Sah'ation Army requests all don(\rs \\h,l
will require the Sahation .-\rmy to execute a Form 8283. "Non-cash Charilable Contribution." for contribution over SS.OOO to present such forms '"r
execudoe at the time of the donation. the Salvation Army will not be able to execute such forms at an~' time thereafter if the donated propc:n~ cannot be:
traced. The: Sahalion .-\nny is required to repon to the Internal Re\"enue Sef\ice the sales proceeds of any single: item for which the don,lr claimed a
deduction of more: th;J.n 5500 and or l\ he:n the: donor has contributed more: than S5.000.
.. .
VALUATIQN GUIDE-FOR THE IT..E.MS...D.QNATED TO THE SALVATION ARi\lY
The follov.ing is a list of the average price charged in our stores if the items are in good condition. New
xpensive items would be higher and damaged materials less. The list is for your guidance only. It is recom-
mended that you have an appraisal for valuables over $200. The following paragraph is a copy of the IRS
Rules.
From publication 526, Internal Re".ene Service Charitable Contributions: Requires that the contributor
attach to hislher income tax return, to the following information: I) Name and address of the organization to
,,\"hich the contribution was made. 2) Date of contribution. 3) Description of property, including it's condition.
4) Cost of property. 5) Fair market ".alue showing methotd utilized in determining fair falue. 6) Amount
claimed as deduction. Additional information is required for any single item contribution for \\.hich a
deduction in excess of S100.00 is claimed. Check with your local IRS Office in such incidents.
lADIES CLOTHES LOW HIGH FURNITURE LOW HIGH DRY GOODS LOW HIGH
BLOUSE $2.00 57.SO ~ AIR CONDITIONER 52000 54500 BlANKETS 250 600
R B-\THROBES 2.SO 8.50 BARBECUE 10.00 15.00 BEOSPREDS 300 i200
... BOOTS 200 450 . BED COMPlETE (OBL) 60.00 145.00 CHAIR COVERS 5.00 3500
~ BRAS 1.00 3.00 BED COMPLETE (SGlE) 35.00 85.00 CURTAINS 1. SO .400
BAtHING SUITS 4.00 7.50 BICYClES 15.00 4500 DRAPES 8SO 1500
(. COATS 1000 55.00 CARRIAGE 5.00 10000 PUCM.5 200 600
L.. DRESSES 400 16.00 CHEST 2500 4500 SHEETS 200 500
EVENING DRESSES 10.00 35.00 CHINA CABINET 85.00 1SO.OO THROW RUGS 1SO 4CO
0 FUR HATS 700 12.00 CLOTHES CLOSET 15.00 30.00 TO\II.ELS 50 2 Cl:J
T FUR COATS 2500 7000 I COFFEE TABlE 15.00 45.00 i)l Ti\ju: LA~ ~
H FOUNDATION GARMENTS 300 800 J CONVERTlBLE SOFA
. HANOBA.GS 2.00 10.00 (WlH MATTRESS) 85.00 15000 1V S1"'A "'0\> H35-0U
HATS 1.00 5.00 CHRIS WMATTRESS 25.00 7500
-JACKETS 4.00 8.00 , DESK 25.00 125.00
~ NlGHTGOV\tJS 4.00 8.00 { DRESSER V'SMIRROR 20.00 85.00
PANT SUITS 6.SO 10.00 DRYER 45.00 85.00
+ SOCKS .40 125 3 ENDTABlES 1000 25.00
L SUITS 6.00 ~lOO FLOOR LAMPS 7.SO 2200
SHOES 2.00 5.00 FOlDING BEDS 2000 ~500
0 SHORTS 3100 700 HEAlERS 7.50 2200
" S\^.EATERS 3SO 12.50 HIGH CIiAJRS 10.00 35.00 -f(J/zz/ It bioi! Jj{J
SUPS tOO <4.50 HI RISER 35.00 60.00
1 SlACKS 3.SO 7.50 , KITCHEN CABINETS 25.00 75.00
., €V '1. YO KITCHEN <:t-WR 2.50 7.00
MENS CLOTHING LOW tIGH MATTRESS (OBL) 20.00 50.00
JACKETS S 7.SO 515.00 MATTRESS (SGlE) 15.00 35.00
OVERCQA.TS 15.00 40.00 PlAY PEN 7.50 20.00
PAJAMAS 2.00 3.50 RADIO 7.SO so.oo
PmTS SHORTS 3.50 8.50 REFRIGERATOR
RAlNCQA. TS 6.00 12.00 (V'.QRKJNG) 75.00 250.00
SUITS 15.00 45.00 RUGS 20.00 75.00
SLACKS 5.00 10.50 SECRETARY 50.00 125.00
SHIRTS 2.50 10.50 I SE'MNG MACHINE 15.00 75.00
SV'.EATERS 2.50 8.50 i SOFA 35.00 85.00
SHOES 3.50 10.50 STUDIO COUCH 35.00 85.00
SWM TRUNKS 2.50 5.50 TV (&WVI.ORKJNG) 25.00 80.00
TUXEDO 10.00 35.00 . TV (COlOR VI.ORKJNG) 75.00 225.00
UNDER SHIRT 1.00 2.50 TRUNK 5.00 22.50
UNDER SHORTS 1.00 3.50 TYPEV\RfTER 7.50 22.50
i). UPHOlSTERED CHAIR 25.00 55.00
CHILDREN"S CLOTHING LOW tlGH VACUUMM ClEANER
BLOUSES $2.00 SSOO (V'.ORKtKi) 10.00 35.00
BOOTS tOO 10.50 WASHING WlCHlNE
COATS 4.SO 12.50 (W)RI<ING) 35.00 125.00
DRESSES 3.SO 10.50 W6.RDROBE 20.00 60.00
JACKETS 3.00 18.00 ~ \)-l~.se~ "'Jo fn\"~~
JEANS 3.50 8.50
':lmTS 3.SO 8.SO 510,00
SNOVvSUITS tOO 8.SO
SHOES 2.50 8.00 COMPLETE FURNITURE SETS LOW HIGH
SKIRTS 1.50 <4.50 BEDROOM SET S350.oo 5800.00
SV'..EATERS 2.SO 6.00 DINING ROOM SET' 150.00 asooo
SLACKS 3.00 6.00 KITCHEN SET 3500 1.2500
SHIRTS 2.00 <4.50
SOCKS .60 1.50
UNDER'.'.'EAR 100 1.50
. -. .Sep.26. 2007 3:17PM
PNC BANK 412-705-2747
No. 3021 P. 1/1
o PNCBAN<
Thr Thlnldng Behind Thr Money
September 26, 2007
Mark W AllSbouse Esq.
4833 SpringRd
Shermans Dale, P A 17090
RE: Helga H Koti (Deceased)
S~:45~54-9953
DOD: 08-27-2007
Dear Mr. Allshouse:
In response to your request for Date of Death balances for the customer noted above, our
records show the following;
Cbeeking Ac:eouot
Account # 5140035582 Established 11-01-1967
BALAZS & HELGA KOTIREV L VO TRT
HELGA KOTI 1TEE .
URTAD 01106/99
000 balance: $3,027.96 + 0.21 aeemed interest
Please note tbat this office only provides date of death balances for deposit accounts
(IRAs. CDs, Checking and Savings accounts). We do Dot pl'QCell any finucial
traosaetiODS or provide statemeo1s. IfyoD need assistance with any oftbese items,
please call1-888-PNC-BANK (1-888-762-2265) or stop by your looal PNe Bank branch
office.
s~~
Colleen Crowder
1-800-762-1775
P7-PFSC-04-F
500 First Ave
Pittsburgh, PA 15219
Member FDIC
Page 1 ofl
...
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KeIle:v alue Book - Private Party Pricing Report - Oldsmobile, Ciera
_,PA Kelle, Blue Boo.
, ., THE TRusrm RESOURQ.
'. " .'. ............. ... tfIIuDa
r
p/Ha
advertisenlent
Quick Dealer Price Quote
_;r.lM~"I1I~W..,.1:~~r USED CARS \~l/ilt1i1:fliUf4.m.~3:W1~"t~11~[fl;:.
Home> Used Cars> 1995> Old$mobHe > Cie[1! > SI..Sedan.'4.o" Equipment
1995 Oldsmobile Ciera SL Sedan 4D
Trade- In Value
Private Party Value
Suggested Retail Value
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$1,575
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Vehicle Highlights
Mileage:
Engine:
Transmission:
Drivetrain:
95,000
V6 3.1 Liter
Automatic
FWD
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Power Steering
Power Door Locks
Tilt Wheel
AM/FM Stereo
ABS (4-Wheel)
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httn://www khh r.nm/KAA/T T"prlr<>rc'/Pr;{';nnD..""nri """",,')"\T ~l..;~l~T .:.J-Ac-o_.lI. 8..0__" ......,. . ............
Blue Book Private Party Value
Private Party Value is what a buyer can expect to pay when buying a used
car from a private party. The Private Party Value assumes the vehicle is sold
"As Is" and carries no warranty (other than the continuing factory warranty).
The final sale price may vary depending on the vehicle's actual condition and
local market conditions. This value may also be used to derive Fair Market
Value for insurance and vehicle donation purposes.
Vehicle Condition Ratings
Check Vehicle Title History
Excellent
f"~:'$"""~'''",!'j*<'IIII''~'<U;
L~ ~,.,3 WL.,h.->._t
$2,230
"Excellent" condition means that the vehicle looks new, is in excellent
mechanical condition and needs no reconditioning. This vehicle has never
had any paint or bOdy work and is free of rust. The vehicle has a clean title
history and will pass a smog and safety inspection. The engine
compartment is clean, with no fluid leaks and is free of any wear or visible
defects. The vehicle also has complete and verifiable service records. Less
than 5% of all used vehicles fall into this category.
Good
W'''*'''"''lf.<.,~'''~:.}''''1<:":.
,.]W'f......t'l",,;i\:
$1,930
"<>:..'cd" t:undiUon n",ecos that the vehicl~ is free of any majer defects. This
VE'hiC1(: has a d~;;tn title history; the paint, bOdy and interior have on!y
rr:~r'{Jr (if any) b~e;nisries: l"nd Ulere are no rnajor mechanicaf problerns.
~-~!FT(' Sh(;u~C t~e Httte or no rust on t.h!s vehicle. The tires rnatcl1 and have
::..uUsta;-jtiai trCixj 'NCi3r left. 1\ :'good" vf!!)icie will need some reconditionIng
U., be :::':.)kl at reta!l, i-1Gst cnnsurner owned vehicles fall into trlis category.
Fair
~Ar<<fI"'''''
~" f!_~.Jl,__.f
$1,575
'Tl:l~r" cC,nGitH)r1 rneans that the vehide has sorne !nechanicat or coso1etic
(jefE'cts an(1 needs servicing tut is stili in reasonable running condition. This
ve!Hie has", clear. titie history, the paint, body and/or interior need work
r'UfOin1Ci by a piofcssicnaL The tires 'Tlay need to be rf?p,acecl. There may
Dt~ some r("r.>a~rabie rust (iafT:a~]e.
Poor
N/A
TGor" CO[i,jjUor: 'neans that the v!.~hicie has severe mechanical and/or
cosmetiC !.jdects and is in poor runnmg condition. TIle vehicle may have
emblems that Cilnnot b!' rearJily fixed such as a damaged frame or a
rusted-thrc'ugr; body. A vehle'e WiUl a branded title (salvage, flood, etc.) or
unsubstantiated mJleafje is considered "poor." A vehicle in poor condition
may require an ;ndepende'lt appraisal to determine its value. Kelley Blue
Book ,ioes not attempt to relx,rt a value on a "poor" vehicle because the
va'lIe 01 (ars in this category varies greatly.
'" Pennsylvania 9/21/2007
Accurate Condition Appraisal
Change Condition
Accurately appraiSing the condition of a vehicle is an important aspect in
determining its Blue Book value. Taking our 16 question condition quiz will
ensure you know the correct condition rating.
1~/~~/~~~/ ~g:45
7175827475
MARK W ALLSHOUSE ESQ
PAGE 02/05
- .
'&
ntJoO...."
STATE FARM FIRE AND CASUAL TV COMPANY
One State Farm Dr.
Concordville, PA 19339-0001
ACKNOWLEDGMENT OF
CANCELLATION REQUEST
0225 W-13-321'-F378
KOT! I HElGA
817 UPLAND ST
MECHANICSBURG PA 17055-4356
F R
11I.III.ull I.. ..1.11.1.11111111111..1.11111. II ..11I...1.11111
Rental Dwelling Pol - Special Form
POLICY NUMBER: 98-40-9835.4
DATE CANCELED: OCT 04 2007
RETURN PREMIUM: $52.50
To: ~ INSURED 0 MORTGAGEE 0 OTHER
Dear Policyholder,
As requested, this policy has been canceled effective 12:01 a.m. (or the time which is reQUired by state law) as of the Date.
Canceled shown above. We thank you for giving us the opportunity to provide this insurance.
Location:
813 UPLAND ST
MECHANICSBURG PA
Agent: ED ROSS
Tslsphone: (717) 652-8412
524-127 04-01-2002 (Olf1223a)
DATE PROCESSED
OCT 08 2007
I ;..~ r:J~TAlF~.i~~~E~D':CA;S. VALlYCOMPA. NY. . .
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KOTI, . HELGA
8T7 UPLANDST
t1E.CHANICSBURG PA
W-3211-F376
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*0/i0/2007 08:45
7175827475
MARK W ALLSHOUSE ESQ
PAGE 02/04
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STATE FARM ARE AND CASUAL TV COMPANY
One Stale Farm Dr.
Concordville. PA 19339.0001
ACKNOWLEDGMENT OF
CANCELLATION REQUEST
.
0088 W-13-3211.F378
KOTI 1 HELGA H
817 UPLAND ST
MECHANICSBURG PA 17055-4356
F R
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Rental Dwelling Pol - Special Form
POLICY NUMBER: 98-43-6346-9
DATE CANCELED; OCT 12 2007
RETURN PREMIUM: $81.30
To: [8] INSURED 0 MORTGAGEE 0 OTHER
Dear POlicyholder.
As requested, this policy has been canceled effective 12:01 a.m. (or the time which is required by state law) as of the Date
Canceled shown above. We thank you for giving us the opportunity to provide this insurance.
Mortgagee:
PNC BANK NA
ITS SUCCESSORS AND/OR ASSIGNS
PO BOX 808
PITTSBURGH PA 15230-0808
Location:
4708 FLORENCE AVE
LOWER ALLEN lWP
loan No:
521794800016038
Agent: ED ROSS
T919phone: (717) 652-8412
524'127 04-01-2002 (011122330)
DATE PROCESSED
OCT 16 .2007
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~ iN PAYMENT6~ RErURJI! p'~EM'::':'259-0Q
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817 UPlAND.ST
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E1GHlY ONE OClu.AAS AND 30 CENTS
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Visit us on the web at
wmv.comCU~...Qlll
MARK W ALLSHOUSE ESQ
PAGE 03/03
ACCOUNT
NUMBER
09547222849-01-5
DATE
DUE
TOTAL
AMOUNT DUE
None
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See Nole
..j Indicates the Comeasl
.erviees you 811bscribe ID
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COMCAST CABLE
1555 SUzy STREET
LEBANON PA 17046.8317
PllXlse detach and 00010$9 this coupon with your payment.
Do not send cash. Mal(e checks payable to:
COMCAST CABLE
ADDRESS SERWCE REQUESTED
Oale Due
Total Amount Due
AMOUNT
ENCLOSED
#BWNMZNH
#PIEDGBBBHDIPA1#
AV 01014434 04358837 A"SDGT .
1111111111111111...11 11.11.1\111.1111111'11.11,,11,'.1111,1111
HELGA Kon
DANIEL KOTI
1139 RANAVILLA
CAMP HILL PA 17011-6931
See Note
None
$
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Aeeount Number
DllS47222849-01.5
Credit Balance, Do Not Pay.
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COMCAST CABLE
POBOX 3005
SOUTHEASTERN PA
19396.3005
09547 222849 01 5
o
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. t;/~7/2007 14:48
7175827475
MARK W ALLSHOUSE ESQ
PAGE 02/03
"JI'- ,-.
A
STATE FARM ARE AND CASUALTY COMPANY
100 Stllte Farm Place
&1I&lon Spa, NY 12020-8000
ACKNOWLEDGMENT OF
CANCELLATION REQUEST
.
0065 N-13- 3Z11-F378
KOTI J HELGA P
817 UPLAND 5T
HECHANICSBURG PA 17055-4356
F H
1111111,"111... .1.1..1.1..1111..11. .1.11111. II 11111...1.11111
Homeowners Policy
POLICY NUMBER: 38AJ4-2318-5
DATE CANCELED: OCT 122007
RETURN PREMIUM: $28.55
To: [2g INSURED 0 MORTGAGEE 0 OTHER
Dear Policyholder.
As requested. this policy has been canceled effective 12:01 a.m. (or the time which is re(JJired by state law) as of the Date
Canceled shown above. We thank you for giving us the opportunity to provide this insurance.
Mortgagee:
WELLS FARGO BANK NA #747
ITS SUCCESSORS AND/OR ASSIGNS
PO BOX 5747
SPRINGFiElD OH 45501-5747
Location:
Same as Mailing Address
loan No:
0074990953
Ag9IJt: ED ROSS
Telephone: (717) 652-8412
524.127 04-01-2002 (01112238)
DATE PROCESSED
OCT 17 2007
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1I.1.~50qbll2a.1I. ':01:,1.1.1.2788': ~2q qJ.~ ~5"01l.
Established 1895
Brian C. Musselman, ED.
Supervisor
William G. Pegan, ED.
P.o. Box 137
324 Hummel Avenue
Lemoyne, PA 17043-0137
(717) 763-7440
Fax: 717-730-9798
www.musselmanfuneral.com
I
To Funeral Expenses of HELGA. H. KOTI
Daniel Koti
1139 Rana Villa Ave.
Camp Hill, PA 17011
Cash Advance Items:
Paid Newspaper death notice
Flowers
Grave opening & Closing
Death cer~ificates
Minister's gratuity
TOTAL
Sept.3,2007
$88.24
132.50
560.00
110.00
~ 1/,/07
1 ~1,
. expenses ::1
Past Balance on Paul Koti
TOTAL
.......... $2,719.12
. FOR APPOINTMENT PHONE 717-763-7440