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Home My WebLink About06-13-08 5056041158 REV-1500 EXcoe-o5) pFpC~,~EONLY PA Depar6meM of Revenue Code Year Flle Number Bureau of IrtdMduel Taxes Cow Po eox 280801 INHERRANCE TAX RETURN 21 0? 1129 Harrleburg, PA 17128.0801 RE$DENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 201-16-3446 09132007 12011919 Decedent's Last Name TROOP Suffix Decedent's First Name MARY (If Applicatlle) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix TROOP' Spouse's Social Security Number Spouse's First Name ABRAHAM THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS MI E MI C FILL IN APPROPRIATE BOXES BELOW a 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Lirnited Estate ~ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required 6. Decedent Died Testate ^ 7. death after 12-12-82) Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Bowes (Attach Copy of Will) (Attach Copy of Trust) ^ 9. Litigation Proceeds Received ^ 10. Spousal Poverty Credk (date of death ^ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION M UST f3E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number THOMAS W SHIELDS, VICE PRESIDENT r.> 71?-291-272~~ ~ _ - Firm Name (,if Appligble) FULTON FINANCIAL ADVISORS, NA First line of address PO BOX 3215 Second line of address City or Post Office LANCASTER Correspondent's e-mail address: ~` c_ -~- REGISTER OF WILLSI~SEDNLY ~ j ~~ -• i•-,,-~; 4 r ~ ~ 7a - C ~ -; - ' °.~~ ~ _ ~~ ~ ~ n c. ~.! State ZIP Code ~ DATE FILED PA 17604-3215 Under penattkrs of perjury, 1 declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaratbn of preparer other than the personal representative is based on all Information of which preparer has any knowledge. S PERSON RESPONSIBLE FOR FILING RETURN DATE FULTON FINANCIAL ADVISORS, NA BY: `~i-c%~~~~___ 6/11/2008 ADDRESS PO BOX 3215 LANCASTER, PA 17604-3215 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15 0 5 6 0 4115 8 sMaso, s.ooo 15 0 ~' - • • • • ~ ~ •• Estate of` Mary E Troup 201-16-3446 Executors (Page 1) Name Fulton Financial Advisors, NA Address P.O. Box 3215 Lancaster, PA 17604-3215 Tax ID 23-3032473 J 15056042159 REY-~I100 EX D.ceda-r• Sodal seartty Nurt~er 201-16-3446 Dscedsnrs Nsms:T R O U P MARY F RECAPITULATION 1. Real estate (Schedule A) .. ... .. ...... ... .......... .. 1. D • D 0 2. Stocks and Bands (schedule B) ......................... 2. D • D 0 3. Closely Held Corporation, Partnership or Sofa-Proprietorship (Schedule C) • 3. D . D D 4. Mortgages 8 Notes Receivable (Schedule D) . .... .... ..... .. .. 4. D , D D 5. Cash, Bank Deposits 8 Miscellaneous Personal Property (Schedule E).... .. .. 5. 0.00 6. 7. Jointly Owned Property (Schedule F) ~ Separate Billing Requested ..... Inler-Vivos Transfers ~ Miscellaneous Non-Probate Properly (Schedule G) ~ Separate Billing Requested .... 6. 7. D • D D 6 0 8 2 5 3. 0 6 8. TotAl Gross Assets (total Unes 1-7). e. 6 0 8 2 5 3. 0 6 9. Funieral Expenses 8 Administrative Costs (Schedule H). ... .. 9. 9 8 4 8. 2 3 10. Detrts of Decadent, Mortgage Liabilities, 8 Liens (Schedule 1).... 10. 17 D ^ • 9 7 11. Total Deductions (total Lines 9 8 10) . . . . . 11. 115 4 9 • 2 0 12. Net value of Estate (Line 8 minus Line 11) . .. 12. 5 9 6 7 D 3 • 8 6 13. Ch<rritable and Governmental Bequests/Sec 9113 Trusts for which an ~slection to tax has not been made (Schedule J) . ... ...... .. .. 13. 8 2 2 6. 6 0 14. Net Value Sub)ect to Tax (Line 12 minus Line 13) .. 14. 5 8 8 4 7 7 • 2 6 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers ur~ Sec. 9116 1 x o (aX .z) . 355671.12 15. 0 - DD 16. Amount of Line 14 taxable at I ineal rate X .04.5 0, 0 0 16. 0, D D 17. Amount of Line 14 taxable at sibling rate X .12 0, 0 0 17• 0• D D 18. Amount of Line 14 taxable at collateral rate x .15 2 3 2 8 0 6.14 18 ~ 3 4 9 2 0. 9 2 1s. Tax DUE ................................... 19. 34920.92 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 sMasass.ooo 15056042159 REV-1 S00 EX Paps 3 FIN Nwnbsr i~.c.d.nt's Com Address: 112 9 Drs NAWE sn~TADORESs CITY STATE ZIP Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal PcxrertyCredil ~ O • OO B. Prior Payments 6 5 0 0 0. 0 0 C. Discount 17 4 6.0 5 3. Interest/Penaity if applicable D. Interest 0.00 E. Penalty 0.0 0 (1) 34920.92 Trial CredRa (A + B + C) (2) 6 6 7 4 6.0 5 Totsl IntereWPensky (D + E) (3) 0 • 0 0 4. If Line 2 is greater than Line 1 + Une 3, enter the difference. This N the OVERPAYMENT. FIII In box on Pags 2, Line 20 to request s refund. (4) _. 318 2 5.13 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAx DuE. (5) 0 • 0 0 A. Enter they interest on the tax due. (5A) 0 • 0 0 B. Enter the: total of Line 5 + 5A This is the BALANCE DUE. (58) D • 0 ^ Make Check Payable to: REGISTER OF W-LLS, 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; .... .. .. O b. retain the right to designate who shall use the property transferred or its income; .. . c. retain a reversionary interest; or . .. ....... .... ^ d. receive the promise for life of either payments, benefits or care? .... .... ^ X 2. 11' death occurred after December 12, 1982, did decedent transfer prope(ty within one year of death 0 without receiving adequate consideration? . .............. .. " " ^ 3. Did decedent own an in trust for or payable upon death bank account or security at his or her death? . 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................... ^ IF THE ANSWEI~ 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 (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return 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 use of a natural parent, an adoptive parent, or a stepparent of the child is Hero (0) percent (72 P.S.§9116(ax1.2)]. 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)]. Asiding is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. sMas~> >.ooo ' REV-,s,oEx,ce.oe, SCHEDULE G ooMMONw~-Lrn of t~Et~sYLV~ru- INTER VIV08 TRANSFERS b T MISC. NON-PROBATE PROPERTY Mass- B. Trouv 21 07 1129 Thls schedule must be completed and filed f( the answer to erry d questions 1 lhrouyh 4 on the reverse s(de d the REV-151 COVER SHEET is yea. ITEM NUMBE PROPERTY rxunEnE~ar-erwvarer~.rrenHaArw-eHrrooECEOertAfO r1E d1rE OF 7RA1~Ht ATTAfl1A oow or rFE own Fos nex esrA7E. DATE OF DEATH VALUE OF ASSET °~OFDECDS N~IEREST EXCLUSION F APPLICABLE TAXABLE VALUE ~• Mary B Troup Trust IInder Agreement dated February 6, 2002 with Fulton Financial Advisors, NA as Trustee. See copy of trust agreement. Assets are listed below: 71,54'1.62 Units Federated Tress Oblig MMF #398 CUSIP: 60934N-87 71,547.62 100.0000 0.00 71,547.62 2 Geaworth Financial - refund of uneanied long term care , insurance 51.37 100.0000 0.00 51.37 3 Jewelry - appraised value 10,720.00 100.0000 0.00 10,720.00 Bee copy of The Store's appra:Lsal 4 50,000 Par PBDBRAL NATL MTG ASSN MTN Mat: 02/22,/2008 4.125$ Goverximent/Agency (Dealer Quo t alt i ons ) CUSIP: 3136F7JF5 49,976.56 100.0000 0.00 49,976.56 Interest accrued to 9/13/2007 120.31 100.0000 120.31 5 656 Shares BP PLC 3PON30RBD ADR New York Stock 8xchange CII3IP: 055622104 45,664.16 100.0000 0.00 45,664.16 6 6,338 Shares HBRSHBY CO COM New York Stock Exchange CUSIP: 427866108 290,058.57 100.0000 0.00 290,058.57 Dividend accrued on 9/13/2007 1,885.56 100.0000 1,885.56 7 3,078 Shares JP MORGAN CHASE & CO COM New York Stock Exchange CUSIP: 46625H100 138,756.24 100.0000 0.00 138,756.24 Total from continuation sched les (527.33) TOTAL (Also enter on line 7, Recapitulation) I $ 608 , 2 (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 3stats off: Dtary E. Troup [tom Jo. Description 8 Accrued Trustee Fees Schedule O (Page Z) DOD Value o! Asset +k Interest Sxclusioa (527.33) 100.0000 .. 0.00 ZO1-16-3446 Taxable Value (527.33) Total (Carry forward to main schedule) (527.33) REV•1511 EX ~ ~ 10-06) SCHEDULE H col~tortwt~u.ni of t~snw-NU FUNERAL E~EN8ES ~ r ADMINISTRAl1VE C08TS ESTATE OF F~ NUMEIER ~y )Z . Troup 21 07 1129 D~bb of decedent mu6t b~ mported on tich~duN I. ffEM NUMBER DESCRIPTION AMOUNT A. FIA~ERAL E~ENSES: t, De<yers-Haraer Funeral Home, Inc -prepaid funeral with a balance due 200.00 Total from continuation schedules . B. ADMWISTRATNE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Fulton Financial Advisors, NA Street Address One Penn Square City Lancaster State PA Zip 17602 Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (if decedent's address is not the same as claimant's, attach explanation) Claimant Abraham C Troup Street Address 5225 Wilson Lane 1)223 City Mechanicsburg State PA Zip 17055 Relationship of Claimant to Decedent SPOUSE 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. 1 Cumberland Law Journal - advertise trust estate 2 Z'he Patriot News Co - advertise trust estate Total from continuation schedules . 650.00 2,500.00 2,500.00 3,500.00 75.00 162.03 261.20 TOTAL (Also. enter on line 9, RQCapitulation) 13 9 , 8 4 8 , 2 3 ~wasnc i.ooo (If more space is needed, insert additional sheets of the same size) i..,l• ~ .. satat• oi!: Nary s. Troup Schedule H part 1 (page Z) item No. Description ZO1-16-3~~6 Amount 2 Qiagrich Memorials - granite memorial atone 650.0 0 Total (Garry forward to main schedule) 650.00 8state o!: ttary i. Troup 201-16-346 eahedule 8 Part 7 (Page 2) 3 B^~P Systems, Inc - asset valuation Pee 6.20 4 The Store - jewelry appraisal Pee 60.00 5 Sast Peaasboro Ambulance Service, Iac - transport spouse to Puaeral 55.00 6 Hess & Hess - Fee Por preparation oP decedent's Final 2007 income tax returns 140.00 Total (Carry forward to main schedule) 261.20 REV-1572 EX ~ (12-0fS) SCHEDULEI aTM of aE~tsnv~wu- DEBT8 OF DECEDENT, Toec®e MORTQJIQE LJABE.fTE3, 8 DENS Es'TATE OF FN.E IiU1~ER ~y E. Trouv 21 07 1129 Report debts incurred by the decadent prior to death whkh remained unpaid sa of the dab of death, McludMp unnlmbunad madkal expsnaas. swasnr+ z.ooo (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00} OOMNONVVEALTFN of PENNSYLVANIA T~ SCHEDULE J BENEFlCIARIES NMBER NAME AND ADDRESS OF PERSON(S) RECENNJG PROPERTY ( TAXABLE DISTRIBUTIONS pnckids outrlpht spousal dfatributbns, and transfers under Sec. 9118 (a) (1.2)J 1 Abraham C. Troup 52,15 Wilson Laae Room #113 Mechanicsburg, PA 17055 Jewelry Inventory Value: 10,720.00 FILE NUMBER RELATIONSFNP TO DECEDENT I AMOUNT OR SHAR E Do Not List Truetee(a) OF ESTATE Surviving 3pouae ~ 10,720.00 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET ( NCNV-TAXABLE DISTRIBUTIONS: ~A ,SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS See Attached TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ~ ~ 8 , 22 6.60 (If more space is needed, insert additional sheets d the same s¢e) 3W46A~ 1.000 Sstate ofs Nary E. Troup Sahedul• J part 1 (BaQe ~) item No. Description 2 Mary S Troup Trust IIader Agreement fbo Abraham C Troup dated February 6, 2002 with Fulton Financial Advisors as trustee Value of right to withdraw up to 1/2 of initial funding of trust: $292,991.93 Life Estate based oa value of trust with remainder gift to charities excluded: $50,165.79 Value of Life estate of $5,000 remainder gift to the Presbyterian Church: $886.70 Value of Life estate of $5,000 remainder gift to Wilson College:: $886.70 3 Mary 8 Troup Trust IIader Agreement fbo Abraham C Troup dated February 6, 2002 with Fulton Financial Advisors as trustee Trust Relation 201-16-3446 Amount 344,951.12 Value of remainder of trust: 232,806.14 Trust 232,806.14 3stat• of: Diary Z. Troop 8ahedul• J Part 1B (Page 1) Item No. Description 1 Presbyterian Church Harrisburg, PA Charitable Remainder Value (5,000 lean 886.70): 2 Walaon College Chamberaburg, PA Charitable Remainder Value (5,000 lase 886.70): 101-16-34 46 Amount 4,113.30 4,113.30 REV-1511 EX+(12-0,3) coi~towwE~u.TH of aEwlsnvANU- INERITANCF TAX RETURN ssTATE SCHEDULE K UFE ESTATE, ANNUITY d~ TERM CERTAIN Marv E . Troup 21 07 1129 This schedule is to be used for all single life, joint or successive Itfe estate and term certain caiculalforts. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Reverx~e, Specialty Tax Unit. Actuarial 1`actors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and In Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a Dopy to the tax return. ^ WIII X^ Intervfvos Daed of Trust ^ Other NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE Abraham C 'Trou 06/07/1914 93 X Lffe or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years L'rfe or Term of Years 1. Value of fund from which life estate is payable,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,$ 282,991.93 2. Actuarial fac;tor per ap ro riate table .. ... ..................... 0.17734 Interest table rate- ^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 0.00000% 3. Value of life estate (Line 1 multiplied by Line 2) , , , , , , , , , , , , , , , , , , , , , $ 50 ,185.7 9 NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years 1. Value of fund from which annuity is payable , , , , , , , , , , , , , , , , , , , , , , , , , , , , , $ 0.00 2. Check appropriate block below and enter corresponding (number) , , , , , , , , , , , , , , , , , , 0.000 Frequency of payout -^ Weekly (52) ^ Bi-weekly (26~ Monthly (12) ^ G)uarterlly (4) ^Serni-annually (2) Annually (1) Other ( ) 0 3. Amount of payout per period ..,.,,,,,,,,,,,,,,,,,,,,,,,,,,,,, $ 0.00 4. Aggregate annual payment, Line 2 multiplied by Line 3 , , , , , , , , , , , , , , ,, , , , , 0.00 5. Annuity Factor (see instructions) Interest tablle rate -^ 3 1/2% ^ 6% ^ 10% ^ Variable Rate 0.00000 % 0.00000 6. Adjustment Factor (see instructions) .. .................. ............. 0.00000 7. Value of annuity - If using 3 1/2%, 6%, 10%, or if variable rate and perad payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 .................... $ 0 , 0 0 If using variable rate and period payout is at beginning of period, calculatan is: (Line 4 x Line 5 x Line 6) + Line 3 . ........................... ........ $ 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) 3W46AJ 3.000 REV-1514 ~X+ (12413) co~oriwEA<.~n+ of FErrNSYLVANIA MI~ERRANCE TAX RETURN ESTATrr OF Marv E. Trou . SCHEDULEa~C.:,. LIFE ESTATE, ANNUITY ~ TERM CERTAIN NUMBER This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prar to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a cnov to the tax return. U Will U Intervivos Deed of Trust ~ Other NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT TERM OF YEARS DATE OF DEATH LIFE ESTATE IS PAYABLE Presbyterian Church 06/07/1914 93 X Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years 1. Value offurldfromwhichlifeestateispayable .. , , $ 5,000.00 2. Actuarial factor per ap ro riate table .. .. ... .. ..................... 0.17734 Interest table rate - ~ 3 1/2% ~ 6% ~ 10% ~ Variable Rate 0.00000% 3. Value of lif,a estate (Line 1 multiplied by Line 2) , , , , , , , , , $ 886.70 NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH s NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Life or Term of Years __ _ __ ~ _.__ _ Life or Term of Years n Life or n Term of Years n Life or n Term of Years 1. Value of fund from which annuity is payable $ 0.00 2. Check appropriate block below and enter corresponding (number) - , 0.000 Frequency of payout -^ Weekly (52) 8 Bi-weekly (26~ Monthly (12) Quarterly (4) ~ Semi-annually (2) Annually (1) Other ( ) 0 3. Amount of payout per period ... .. , , , , , , , , , , , , , , , , , , , , , , $ 0.00 4. Aggregate annual payment, Line 2 multiplied by Line 3 _ , 0.00 5. Annuity Factor (see instructions) Interest table rate -~ 3 1 /2% ~ 6% ~ 10% ~ Variable Rate 0.00000 % 0.00000 6. Adjustment Factor (see instructions) _ 0.00000 7. Value of annuity -If using 3 1/2%, 6%, 10%, or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 .... , , $ 0.00 If using variable rate and period payout is at beginning of period, calculation is: (Line4xLiine5xLine6)+Line3. $ 0.00 NOTE: The values of the funds which create the above future interests musf be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheets of the same size) 3W46AJ 3.000 ~EV-151 EX+(12(13) _. w COMiAONWEAI'tH OF PENNSYLVANIA IMfRRANCE TAX RENtiN SCHEDULE K . LIFE ESTATE, ANNUIT~11' & TERM CERTAIN FLE NUMBER Marv E. Trou This schedule is to be used for all single life, joint or successive life estate and term certain ce~ulations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death from 5-1-89 to 4-30-99, and in Aleph Volume for dates of death from 5-1-99 and thereafter. Indicate the type of instrument which created the future interest below and attach a coov to the tax return- U Will U Intervivos Deed of Trust ~ Other NAME(S) OF LIFE TENANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS LIFE ESTATE IS PAYABLE Wilson College 06/07/1914 93 X Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years Life or Term of Years 1. Value of fund from which fife estate is payable , , , , , , $ 5 , 000.00 2. Actuarial factor per ap ro riate table .. .. .. ... .. ..................... 0.17734 Interest table rate - ~ 3 1 /2% ~ 6% ~ 10% ~ Variable Rate 0.00000% 3. Value of life estate(LinelmultipliedbyLine2) . , , , , , , , , $ 886.70 NAME(S) OF LIFE ANNUITANT(S) DATE OF BIRTH NEAREST AGE AT DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Life or Term of Years Life or Term of Years Life or Term of Years Life or I I Term of Years ~. value or tuno from wnicn annuity is payable , , , , , , .. .. $ 0.00 2. Check appropriate block below and enter corresponding (number) , , , , 0 . 0 00 Frequency of payout -a Weekly (52) Bi-weekly (26 Monthly (12) Quarterly (4) ~ Semi-annually (2) 8 Annually (1) Other ( ) 0 3. Amount of payout per period .... , , ,• , .. .. $ 0.00 4. Aggregate annual payment, Line 2 multiplied by Line 3 , .. , , 0.00 5. Annuity Factor (see instructions) Interest table rate -~ 3 1 /2% ~ 6% ~ 10% ~ Variable Rate 0.00000 % 0.00000 6. Adjustment Factor (see instructions) .............. ......... .......... 0.00000 7. Value of aninuity -If using 3 1/2%, 6%, 10%, or if variable rate and period payout is ali end of period, calculation is: Line 4 x Line 5 x Line 6 .... _ $ 0 . 0 0 If using variiable rate and period payout is at beginning of period, calculation is: (Line 4 x Liine 5 x Line 6) + Line 3 . $ 0.00 NOTE: The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should've reported at the appropriate tax rate on Lines 13 and 15 through 18. (If more space is needed, insert additional sheats of the same size) 3W46AJ 3.000 REW td17 Ex+ (Y~00) SCHEDULE M FUTURE N~TEREST COMPROMI8E co~tontut+~-latf of aeNNSnvAxln N$iIPANCETAX RE7tatiN Chock Box 4s on Rov-1600 Cover 8 STATE OF FILE Marv E. Troup 21 07 1129 This schedule b appropriate only for astabs of decedents dying after December 12, 19E2. Thin schedule is to be used for all future Interests where the rate of tax which wiN be applkable when the future interest vests in possession and enJoymenl cannot be estabiiahed with certainty. Indicate below the type of Instrument which created the future interest and attach a copy to the tax return. ^ Will X^ Trust ^ Other 1_ I Boneficisrios AGE TO NAME OF BENFfICIARY RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY 1.Trou , Abraham C Survivin S ouae 6/7/1914 93 2. 3. 4. S. 11. For decendents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exerdse a right ofwithdrawal within 9 months of the der:edent's death, check the appropriate block and attach a copy of the document in whld~ the surviving spouse exercises such withdrawal right. l~ ^ UnUmited right of withdrawal I x I Limited right of withdrawal III. Ezplanatdon of Compromise Offer. ~: IInder the terms of the decedent's trust, Abraham Troup, the decedent's surviving spouse, has the unlimited right to withdraw up to one-half of the initial funding value of the trust. Ia addition, the trustee has the discretion to distribute income or principal to Abraham Troup (See Schedule B, Paragraphs 2 and 3 of the Admendment to the Trust document sad attached schedule showing the initial funding value of the Trust). Abraham Troup's only assets are those of his revocable trust (valuation statement attached) and hie rights, as mentioned above, to his wife's trust created for him. Attached also is the 2007 federal joint income tax return for Abraham sad Mary Troup, along with the expenses paid for the first five months of 2006 for Abraham Troup from hie revocable trust. As you will note, the expenses paid thus far total $64,100. At this IV. Summanf of Compromise Offer: 1. Amount of Future Interest , , , , , , , , , , , , , , , , , , , , ,,,, $ 585, 983.86 2. Value of Line 1 exempt from tax as amount passing to charities, etc. (also include as part of total shown on Line t 3 of Cover Sheet) , $ 8 , 22 6.60 3. Value Hof Line 1 assing to s use a,..t ~a~, ropriate tax rate Check One ~ 6%, ~3%, L`J O% , _ _ _ _ $ 344 , 951.12 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check one ^ 6% ^ 4.5% . . . . . $ (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) , $ 6. Value of Line 1 taxable at collateral rate (15%) (also incude as part of total shown on Line 18 of Cover Sheet) . $ 0.00 0.0 232,806.14 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1) ....... $ 585 , 983.8 6 (If more space is needed, insert addRional sheets of the same size) 3W48AN 1.000 estst• ofs Mary a. Troup Schedule K part 3 (page 2) rate, his trust, valued at.$440,614, will be consumed is lass than 3 years (440,614 / 12,820 (avg expenses per month). ,Ia order to meet t;hs medical care of Abraham Troup, the trustee will need to pay the income of the Mary Troup Trust to him on a regular basis and, as his power of attorney, exercise his right to withdraw principal. Ia addition, once these amounts are consumed, the trustee will exercise :Lts disrectioa to distribute the remainder of the trust to Abraham :Croup to meet his remaining medical needs. Abraham Troup is in reasonably good health and his long-term health care needs are expected to at least reamia constant for the fozseeable future. 201-16-3446 'The Trustee believes, given the very high probability that the Mary Troup Trust may be consumed to meet the medical needs sad daily care of Abraham Troup, that the only portion of the Mary Troup that is taxable is that remainder portion, after deduction for Abraham Troup's right of withdrawal, of the trust that will pass to the decedent's nephews. ~~~~\il ili/~ ~~..... ~~~ Estate Appraisals Coins and Jewelry Quality, jewelry and Diamonds t ~ ~wv~ ~ JEWELRY LIST MARYE. TROUP ESTATE 1. Ladies' Hamilton Watch with diamond-like accents on watch bezel with black cord band $40.00 2. 14K Gold circular Pin with pearls and red stones ~ 75.00 3. 14K yellow gold clip earrings with pearls and red stones 85.00 4. Gold tone leaf pin with blue stones and pearls S. 00 S. Gold tone screw-back earrings with blue stones and pearls 1.00 6. Diamond platinum ring; chipped diamond Approx. 0.60 CT 200.00 7. Platinum wedding band ~ SS.00 8. lOK Yellow Gold Bead necklace 67.00 9. I S"Pearl choker necklace 7.0 -.7. S mm 125.00 10. Graduated Pearl necklace SD. 00 I1. 14K Gold pearl and blue stone stick pin 75.00 1.5 West Chestnut Street, P.O. Box 1495 • Lancaster, PA 17608-1495 • (717) 393-2699 • Fax (717) 393-2715 ~/!~ ~.71~J'~5`Q Estate Appraisals Coins and Jewelry Qualify, Jewelry and Diamonds JEWELRY LIST MARYE. TROUPESTATE Page Two 12. 14K Gold bracelet with Slade-like stones (initials MJT engraved) 200.00 13. 14K Gold pin with Jade-like stone 75.00 14. 14K white gold flower ring with Amethyst and diamond stones 90.00 1 S. 14K white gold screw-back earrings with diamonds 150.00 16. 14K yellow gold scarab bracelet 85.00 17. 14K yellow gold swirl pin with Blue Topaz center stone 90.00 18. Gold tone pin with Bucherer watch 2.00 19. 14K yellow gold swirl pin (large) 75.00 20. lOK Gold Swirl Pin with diamond chip in center (small) 35.00 21. 14K yellow gold link bracelet 240.00 22. 14K yellow gold sapphire and pearl pin 75.00 23. 14K yellow gold bracelet with oval loops 135.00 24. 14K yellow gold pendant with pearl and diamond 40.00 15 West Chestnut Street, P:O. Box 1495 ~ Lancaster, PA 17608-1495 ~ (717) 393-2699 • Fax (717) 393-2715 C\o~_.... ~\~\~1~1//// ~ll~. ~~ Estate Appraisals Coins and Jewelry QuQlify, Jewelry and Diamonds JEWELRY LIST MARYE. TROUP ESTATE Page Three 25. Platinum diamond brooch Approx. 3.0 CT 26. Platinum Cartier emerald and diamond ring 27. 18K yellow gold ruby and diamond ring 28. 14K yellow gold bracelet with 6 diamonds 29. Single strand pearl necklace TOTAL VALUE Dated: t~ ~ 0 1,500. DO S, 000.00 750.00 650.00 750.00 $10,720.00 15 West Chestnut Street, P.O. Box 1495 • Lancaster, PA 17608-1495 • (717) 393-2699 • Fax (717) 393-2715 Cslculation of Compromise value passing to spouse: Net Value of Estate Less: Spedflc Beequests Initial value of Trust 50% of 585,983.86 596,703.86 10 720.00 585,983.86 292,991.93 Calculation of funding value of trust after deducting for spouse's withdrawal rights: Initial value of Trust 585,983.86 Less: Spouse's withdrawal rights Remainder of Trust passing to charities Value of Trust subject to life estate Life estate factor x value of trust (.17734 x 282,991.93) _ Calculation of life estate of remainder share passing to charity Life estate factor x amount passing to charity (.17734 x 10,000) _ Total value of trust passing to Abraham Troup: Value of Right to withdraw 1/2 of initial funding value Value of Life Estate in remainder passing to colatteral heirs Value of Life Estate in remainder passing to charity (292,991.93) (10,000.00) 282,991.93 50,185.79 1,773.40 292,991.93 50,185.79 1,773.40 Total amount passing from Trust to spouse 344,951.12 ao ao o~ c~ ~ ~ ~ ~ g ~ w N ~_ n O 3 Q ~ v ~ J oo ~i is J co ~i 0o ~ ~ v ~ oo J io J co ; ~ Q ~ D ~ V O ~ ~O ~ ~ ~ tOT N CN J~ O ~ O C~ ~ O ~ O ~ O N CVl1 ~ V pp O w( OD ~ Q D r N ~ ~ ~ ~ ~ ~ _ ~ N ~ N N ~ ~ ~ _ ~' ~ ~ ~ o o o o o o ° 0 o o o o o o o ° 0 o ~ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o ~ 2 ~ ~ ~ O ~ CT1 U1 CJt C O O O ' O O O ~ f A C _ Dl .~- J ~ ~' J v .y . Iw O 0 0 0 0 0 {a O ~ IV ~ ~ ~ O ~ ~ ~ w W U 1 C O (O V ? ~ C7 N ~ Cfl V O OD ~ ~_ C <D ~ O l1 ~ V J1 C ~! O Off ~ y H N C I~ W L C1 ~ D c ~~ J O C ~... C T (~ (Yp w fA O y OD ABRAHAM C TROOP TUA 41-F591-01-4 Portfolio Review As of Trade Date Position Administratlve OfBOer: SANDRA L. DRUMMOND (717) 255-7568 Investment OPfloer: MEM Investrnent Ob)ectlve: Cl1P1TAL APPREC. Investment Auttgrity: SOLE AUTHORITY Investment Responsfblliry: SOLE FIXED INCOME :ASH 8~ EQUIVALENTS Investment Cates~orv CASH 8 EQUIVA! ENTS FIXED INCOME EQUITIES MISCELLANEOUS TOTAL ASSETS of Est. Tax Cost Cost 62,529.63 28.45 100,000.00 45.50 57,251.99 26.05 3.00 0.00 21s,78a.s2 100.0 of Yld. Market Value ~MV Est. Annual Inc. on MV 62,529.63 14.19 98,508.90 22.36 279,572.56 63.45 3.00 0.00 1,185.91 1.90 4,865.10 4.94 11,197.92 4.01 0.00 0.00 440,614.09 100.0 17,248.93 3.91 06!1012008 12:13:07 PM Page 1 JUN-10-2008 10:49 From:FULTr7N FINANCIf~ ADV 717 231 7747 Toil 717 392 1324 P.6~1B Decea~se,~: MIRY E TROUP 9/13/07 ' ~ORIatlrlt of ~ Traawry - hNnral riwweta 5arvk>r '~~ F ~ U S Individual Income Tax Return 207 . . ,~~„ _~r~,.~.ar „~,, Far the Jan f • 1>K ~ l 2007 a orw tart 2001 end ZD OM3 No, tIWS aa~4 L~tl You oral enrM M task r>yrtr Yat- aoolal saatallr mbar ~ r~ry~on$.y ABRAF~AIr! C: TROUP 171-Z8-6207 Use the n a jolt: ,aMwn, sporxc's !irsl reme he Last name spew.'a solar aaoarltY rwn+ber IRS label. I~tRY E TR UP ZO1-16-3446 Oltterwis;a, please print lbms rdikss (rnrnber and ur..t) n tau rave a P.O, box aw bsvtxtims fWaMrart: no. You must enter your 'I or type. PfJ BOX 1169 ~ ntmiq~r(sj above. ~ Qy, knr„ u r,v,t ol!'rr.. a you have a ~ addrass~ sw instruagons. State 7.IP codo E~y ~ HARRISBURG PA 11X08 ~ ~go~yo~ to ar°I0~"reh~idll. ~ Campaigra ` Qreck hoe it you, or your spouse Y tlltg jo{ntty, wan! S3 to 20 b tblt fund? (see fntUuCtbns) , , .. , . .... - You Spouse Filing Status ~ She 4 Flead of household (with qualifying person). (See 2 X INartied fit n9 jainty (later if only Cne had 'Income) instructions.) If the qualifying person is a chiltl but not your dependent, enter Utis child's Check only 3 _ Monied tit nJ separolely. Enter spouse's SSYf above ii full name here. ~ one box. mine here .. - 5 n Qaalifyyina widow(er) with dependent Child (sx instructions) Exemptions 6a X Yourself. If someone can claim you as 8 dependent, do ppk GheCk box 6d . - .......... ~ a!,°D~a 2 b se~ .. ......... .................... ..................................... Mp.of cFetbce If more than four dependents, see instructions. c Dependents: n) First name Last name t1s s~octa security number (~Na'onship s to you on sa whop (dysq • rrvatl ~ ~ "e"~yOH ~;,,,t„) ~ ~yos due b dfvq~ or sseerad ~ ~ GG rrrtw w •~ ~ :n~ ~ Add nnsbr~ _...___ nom er o exem ons c arm .. .... .... .... .... ................................ .coca .... Income 7 Wages, salaries, tips, etc. Attach Farm(s) W-2. .... .... .......... ............... . $a Taxable interest. Attach Schedule B it required ........... . .......... ................ b Taxezeerrpt interest. Do not include on Ilne 8a .. .... , , , , 8b Attach Form(s) 9a i7rdmary dividends. Attach 3chplSule B if required .... .. . . .... . ... ...... . . ... . ..... W-1 here, Also attach Farms < b Qualified dividends (sx instn)....... , .. . . .... . .. . .. . . . . . 9b 20 680. ~' W-1G and 1099-R 10 Taxable refund credits err oMsets of state and local income taxes see instructions ...... ~ ~ ( )-•••• ---- --•- it tax was wrTltheld. 11 Alimony received .................................. ............................... . If you did not 12 Busness income or (toss). Attach Schcdute C or C-EZ ........ . ...................... . 6e1 a MI-2, - 13 Capital gain or (Icsa}, Alt 5th 0 rf regd. K not n:qd, ck Ire....... - ... ............ see rnstrui:tions, 14 Other gains or (losses). Attach Form 4797 ............ . . . .......................... . 15a IRA distributions . . ........... 15a ~ b Taxable amount (see irK;lrs}.. . 16a Pensions and annuities ...... 16a ' b Taxable amount (see inslrs).. . 17 Rental real estate, royaRitss, partrtershipS, S Corporations, trusts, etc. Attach Schedule E . Enclose, but do 18 harm income a (lass). Attach Schedule F ................. ......... . not attach, any so .... ............ . 19 Unemployment compensation....... . .................... .. -............ ......... . . , please use: ( j ..1. I ZOa Social securiiy benefits......... 20a 24,L21 , : b Taxable amount see instrs . - . fwm10~(r-V, 21 Olherincome __________________ _ 22 Add the amounts in the far ri ht Column for lines 7 throu h 21, This is cur total tnrome, ~ Adjusted 23 Cdurator expenses (see instructions)........... _ ~ 24 C ertain Grsmesa expenses o` reservists, pertorming err?istt, and fo0-basjs Grass gwernnent officials. Attach Form ZIDti of 210fi•EZ . , ..... , , . , ~q Income 25 HeaRh savings account deduction. Attach Farm 8ffi9.....' . 25 a6 Movi a ~• ng xpenses. Attach Farm 3903............ ~ ... 27 Orte-half Of SPJt•empioyment tax. Attach Schedule SE ....... 27 ~ Self•empfoyetl SEP, SIMPLE, and qualified plans ........... 28 29 Sell-employtd M,.alth insurance deduction (so9 i4tUuctiorts) ............. 29 a :< Penalty on early withdrawal of savings .... ........... . . 30 ; 31 a Alimony paid b Recipient's SSN .... - 31 a 32 IR/. deduction (See instructions} .......................... ~ s: 33 Student loan interest deduction (see instructions) ........... 33 •` : ; 34 Tuition untl foc5 deduction. Attach Form Sgt 7 ,,,,, , ,, , , , , , , 34 >; . , -.: 35 Domestic production activities deduction, Attach form 8403............ 35 36 Add lines 23-3lcand 32-35.. ,.. ...... .............. .. ........... . , .. . . . 37 Subtract lire 3fi from line 22. This is our ad ustsd ess Iraceme ... - BQA For D15CIosxtre, Privacy Ae:t, and Papatwork Reduction Act Notice, sea Instrta¢tions. roi~ot t a tzro~o7 0 •~I ZI 11,780. 9a; - 23,137 . 10 0. Form 111rW ('1007) JUN-10-2008 10:49 From:FULTON FINANCIAL ADV 717 231 7747 ,, l To:i 717 392 1324 P.7~1B 171-ZB-6x47 Pa+ flax and ~ Amax1l horn bne 37 (atl~utitsd gross Irsoorrte) .......................................... 3S 6 C N1kr 39a Ch~tk r BYou wsro barn beta's Jsnuary 2, 1943, 8 Blnd. Told bps ~: l Sposwa was born belbre .Jsnusry 2, 1943, Blind. cheered ~ ]9a 3 »~ 4tandand~ tb K your >~se tbnt>sre m a aeper>t0e realm, or you there a dLat-sWWs alien, sea Instr: sad ek here. F 39b Dedueliaet 40 Itatwiaed dedrretbne (tram 5dlednb A) ar your standard deduction (sae tell marg;n) .................... 40 6 9 42U . for - 41 Suhlraet Ilne 40 from late 313 ......................... - e People who ......... ...................... 41 8 U . checked an box 42 if tine 38 is $117,300 or less rnutkf y ~'~ " on line 39a ar cIa m1eQ Ott line 6d. If lute 38 iS Ove tlit7r 3~OObseehslhe ansnt ~ b~ S f stxentptions ~:~• ............ 42 6 800. 39b or who can 43 Taxable income. SuDUact late 42 learn kle 41. ba c aimed FIS a II lice 42 is more ttwr llae 41, eater •0• ..... ......................... ...................... 43 0 . depertda~nl, sag q,, Tax (See instrs). pieck if any tax is from: a Forms 6814 b ~ Form 4972 instructicxts. 8 ( ) c Farm(s) 8889x...... .................. 44 0 . e All others: 4S Altiemat3ve minimum taz (see irtslrucUorts). Atlaeh Form 625? ........................... 45 Sine a• Married 46 Add lines 44 and 4& ............... .............................................. ~ 48 _ 0 . t«~.> till~~separately, 47 tredil hr chile and dapesdOnt care cxpprlAls, lutadl Form 2411.......... 47 »xa ~'"-0 ~ Crr~dit for tt'.e elderly or the disabled. Attach Schedule R ..... 48 '~:'~'~ >o. Marrietl 191ing 49 Education credits. Attach Form 5863 ....................... 49 `°" LLC~intl~yy a 50 Residential energy crexd8s. Attach Form 5695 ............... ti0 '° Qualify' .~.. widow(er~, 51 Foreign tax reedit. Attach Form 1116 if required , , , , , 01 •_ $10,!00 ~ Child laxcredit (sea instrructiona), Attach Fam 8901 rt«quxed .......... 52 ;°~«~„^~ Head 01 53 Refirement sav,,,i~~~ contn'butions credit. Attach Form 8/36D ... tai ° houxehoNd. SA Credits trvm: a [~fomr 8396 b J fom18899 e ~ form 8839.. ti4 .» $7'~ . ~_ t1S Other Credits: a Farr F,r,n ,. 3a00 b ^ Bern c ~ farm _ $ 56 Add Ircttes 47 through 56. These 8ro yrnx total Credits ~ , . , . , .. , , .. .. . , .. . , , .. 86 57 Subtract lure 56 trap Irc1e 46. It lrre S6 is more than tine 45 enter -0• .................. ~ S7 0 , 58 Solf•emDloymalt lax Attach Scheduh Sf ........ . ............................................ 5t3 ether 59 lD+reporled social security and Medicare tmr from: a ~ Form 4131 b ^ fern 8919 .................. 59 YaXeS 60 Additional tax oa Ift4s, other qualified 1ltilemenl p;ais, eb. Attack Fa m 5329 if required . ........ . ........ 6Q 81 Advance earne4 ingpfttn, dpolt payments from Form(s) W2, box 9 ....................... 61 62 Housethold employmdtl taxes. Attach Schedule H ..... .. ... .......... .. . ..... .. . .. 62 fi3 Add lines 51•ti2. This is your IoW lax . - ~ Payments ~ Federal income tax withheld from Forms W-2 and 1094 ! .... ',~64 65 2007 estimated lax >"""' ^^... payments and amount applied irCrrl 2006 rohun........ 6b 1 () 60 . ~~~'". tf you have a ~ 66a Earned income creak (EIC) ................... s°'`' qualifying ....... 66a child attach (- b Nonlaxtble wmbat payelecbm..... ~ 6fib °:~y-0 ~' Schedule; FCC. 67 ~~ saci8l saunty and ber t ARIA tax withheld (see instructions) ..... 67 , ~;a. ~.a.~,.. Additional dnild tax cred.t. Attach Form t3B12 ................ 86 __ _ f•~ ~~,.o.. 69 Amount paid rrlth request fbr extalsion b file (see instructions).......... f~ ~ >~ ";' 7Q Payments tram: a ~ Fam 2439 b farm 4136 c ~ Form 8885 70 -• ~~ <~„ ~: .-...:. .; 71 Refundable aedit fa prior year mlromum lax from Form 8801, lire a...... 71 7Z Aad line9 Ei4.65, 66m, hnG 67 tftroaylt It. 72 1 0 6 0 . Tlieae err r tMd ^ menb ...... ............... . ~ .................................. ~ Refund 73 It line 72 is more than line ti3, subtract tiro 53 Nora line 12 This is ;he amount~!ou overpaid ...... . . . ....... 73 1 0 60 . Direct deposit? 74a Amount of line 73 ou want ntundadto u, If Form 8888 iS a_t1;sChed, cite.".k here . , ~ ~ 74a 1, 060 . See instructiorrs - b Routing number....... )QQQOflQOQ(}( - c Type: Checking ~ Savings and I It in 74b, ~ °:'; 74c, and 74d or d Account number........ )OQQ{X) ~(}Q~Q'0(}(x}()(}()()(}(){}( ~~:; ,.«.,.. Form 8855. " 75 Amcunt of line 73 you Wan; applied to your 2408 estimated bx... ~ 75 Amaunlt 7t3 Arnoemt you owe. Subtixt line 12 Irom Irne 63. far details on haw b pap, see instructions .............. - 76 You QWC 77 Estimated tax Halt (see inslruclicxts .... 77 " ' ' "' Third Party 0o yD0 want to allow arolher person to discuss lhs return with the IRS (see instnlctbns)7 .......... X Yes. Complete the following. No rJa~ienea's phanr pmwfwl iderYnhyllOn DeSiQnee fk,me ~ Pre~paIer m • numher(Plr~ • S~ n Unger penalk~es i+r peryury, I dadme liar 1 have aw~mmvl thra ra;um znd aecanpanylrq ycherluks .yrd ateterranb, and :o tM hest of my Mnrwtecfa,t and 9 (7er4rl, liry err trur, ccrtrct, anrj cnTPlp(a. Danlarafran Ot pfaparef (a'tlar t~ 19%peyN) k ba5id on alt IMCrnlatl~n or which DfBparar h.s any 4Qloadadaq. Here Your signalurq .10ir1t return? bate Yw~ a:~vPutiun [kytlme ptwne numhw See inslriucfionS. ~ RETIR>;D Keep a copy Spouse'f 9ier181Uie. ItaiOirlt rrturiy aolhmusi:cign. Oxa you P lion "f'' S se's oau a for our recor , d°. Y Fili n as S urvivin q u os 4 SA g~TIRED ~:~~<i<>K~~'~>~s~'~d e .....,...,. Prbparri : ~. Oats Proparrr', S:,N ,x PTIN Paid ' "alar~_~ ~ i CAxchirsdlem Ie n P00723129 Preparer's mRn; name Hess & Hess LLG (;PA's ~~• ~~ Lf Use Only~~mP~;,rr,a) 901 Rohrerstown Road EIN 23-z984B02 addrarr., and Lancaster PA 17601 DP`r"'" Fhor~«n~+. (717) 392-29$7 Forrn 104D (2007) Ftwloltn tsrora~ JIJN-10-2008 10:49 From:FL~TON FINANCIAL ADV 717 231 7747 Toil 717 392 1324 P.8~1B SCHEDUb~ A IteMiied Deductl~h8 oNeno. r5~~oc~a "~"r ~ N A aewarw aenke - Ses bstruel(ons 8or Sehsdu Bonn 1 x10). '"'d1A11rr. ~ Nrsra) ~ an Form tOnD Yor eociarl Ncwty,.a~h.r ABAAHAb! C ANO MARY E TROUP 171-28-6207 Med cal traulion. Oo not inCludQ sxpertses reimbursed or paid by others. and ~~~ •-~;*; 1 Modieal and dental aspansas (sat insductians) ......................... Dsntal 1 78 110. ~,: Expenses 2 Enter amount lrom Form 101Q lice 36...... 2 ! 8 4 600. ;<xb~s ... ~ .»;; 3 Mu-tipty line 2 by 7.5% (.075) .............. ......... ...... . 3 6 345. ~;: 4 Sublrad liras 3 from liras t. If -ine 3 is more than line 1, enter •b• .. ................... . . .. 4 71, 7~5 , axrss ou 5 State and local (check only arse box): . x,:~. .• ~ ~s«:: Pald a X Income taxes. or _ ............... ........... ] x ~ ~; 5 ~ 1, 238. » ~~; , „~,,;: b General sales taxes. ; 6 Real estate taxes (sea instructions) ........................... 6 _ ~~,~; (Sea 7 Personal property taxes ......... ......... ........... .... . 7 ~°^'~. instructions.) B Other taxes. List type and arncurlf _ ------ ------ 8 «,M«° 9 Addlir-esblhrc 8 9 1 238, ItsUat~att 10 Home mfg ratareat mrd poets reported to rou on form 1088 10 ................ You Paid 11 Fbme msrtgage istarest not reported to you oo Forst t088 If paid to the person ~= > ~~"; from whom you bought the tarns, sae nstruCtlprs and slaw tlrat person's name, "~ ' f'• ° idenlifyingtwnrber, and address - ;~:„ aYKG r~«i~' > » ~< ,~x,~ :ne»': >»xaa - ---------------------- ------ Y'~i.nw S: ~esw s ~t• ` ~wf~s » NOto 12 Points not reported to you on Forst 1098. Sal insxs for ipCl futK . , . , , . 12 Personal 13 Qualified mortgage insurance premiums (sea instructions)...... t t 13 ;„~; rn aras 14 Investment interest. Attach Form 4952 if required. is not >:~ deductible. (See insUs.).... .... ...... 14 >:, . ~°K°~. 15 Addlinas 1Dthrou h 14 . ......................... ......... .. ..... ..................... 15 0 . Gihsto 16 Gigs by Cash or check. It you made any gift of 5250 a -0. ~: Charily more, see irtslrs ............. .... .. . . ....... .. .. 16 5 912. a°'~' ~ ` If you made 17 Other than b cash a check. If an rR of 3250 or y Y 9~ ~~' ~ °` r<~ a ih and g morn, sae instructions. You must attach Form 8283 if ~ot a benefit 500 ~•~~ .....w ~ «•<,>..; ~'~ over 3 ...................... .... , , .. , , or il, see 17 ~~ s:.<: mslruNions. 1$ Cdnyover from prior year ... .................... .... .. 18 '>.>~:. 19 Add lines 16 throu h 18........... - .... .................. .. ........................ 19 5, 912 . Casualry~ and ThNt Lassos 20 Casuall or theH Ions as .Attach Form 4684, See instructions . . . . . . . ..... . ............... 20 0 . 21 Llnreimbursed employee expenses -job travel, union duos, ~°::.~; , ;ob education, etc. Attach Form 2106 or 2106~Z if '~~~• .e.e rr ~ ~ required. (See instructions.) F - - ------------ , ;, «..«.~, a ~.a..,., ~x.m, 22 lax preparation `ees ......... 7Z 260. ""°`"" (See 23 Uther expenses -investment, safe deposit box, etc. List :...., °N• . . instructions.} type and amount - ,;-f~ ;~ ' - - - - - - - - - - - - - - - - See Stat ent _1 _~ ___ - - - - - - - - - - - - - - - •.z3 ~ 11 917 .n.rM> .,, .,; 2a Add lines 21 through 23...... ~ . 2A 12 , 19 7 . "'~; 25 Enter amount from Form 101Q line 38. .. ~ 25 ~ 8 4 , 60 0. " ,, *~; j • r..~> . 2$ Multiply line 25 by 2% (.02) ........................... .. 26 1, 692 . ..... ~^ 27 Subtract I~ne 26 from lin(s 2d. (f line 26 is more than line 24, enter -0-.. , 27 10, 505 . Other ~ Other - frcm list in the instructions. List type and amount Miscellaneous --------------- Deductions -- _----------------------------------------- >>, . : 28 0 . Total 29 Is Form 1D40, line 38, over f 156,400 (over 578,200 if fterffiaued married filing separately}? Deductions X^ No. Your deduction is not limited. Add the 8mounts in the far rift Column for tirtps 4 through 2g, Also, enter tttis amount ors Forrn 104b, line 40. ~ - . Yes. Your deduction may pe limited. See instructions for the amount to enter- J 2g 8 9, 420 . ~~>< 30 If dect to itemize deductions r:von f h t ire less then ~ r standard deduction check here - i';i=~:>~ `~~>:~ x. `K~; i3AA For Paperwork Reduction Act Notice, sae Forth 1040 instructions. Faao3ose, r t ro~rol Sthedute A (Form t pep} 2Ua7 JUN-10-2008 10:50 From:FULTON FINANCIAL ADV 717 231 7747 To:1 717 392 1324 P.9~18 JH IWYI~i I M 111 1 /~r ~/ (.{Art ~MYf~. t J.V f~r; Pa Z N w ~~.r Mlnl Q71 `()rrrl tY~V. C AND MARY E TFIiOUP Va~ ~ u~.~ 171-28-62Q7 Schedule a -Interest and Qrdlnary Dividends ,,,~. ~ Part I ~ List name of payer. It any Interest is item aseller-financed mortgage and the buyer used ' Amount operty as a personal refstderlce, see the tnsUuctlons and Est this interest first. Also, Intare5l ~ p show Mint buyer'81foCial !iecurily number and address. .... . . . . . .... . . ... . .... - TRUST 22-b913429 i --------------------'______-_-- 6 682. (See nsfiructions TRUST 22_6913430 forForrn1040, -- - ------------------------------- 5 DAB. lins 8a.) Nafw N yydd~, f~pNWrKbrm -------------------- ----------------------- 1099 M(r, Form 1091901D rTM ------------------------------------------- ~ r , y,Earillrf~ suunwnt fromatxdwa ~ ------------------------- p IYrll, Irit Ilse lrm's p :~--------------------------------- nanlnsxhr a .p y --------- a~ Onrp the IOhI mfM~sllMNOOfI --------------------------- - - - - - - - - - - - - - - - - elld furl. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - + M - ~ _ - - - - - 2 Add the amounts on line 1r . . 2 11, 780 . 3 Excludable .rtlensl on series F_E aAd I U•S, Savings bor'1ds issued after 1959. Attach Farm 8A15. .. ... ......... ........... ...... ..................... 3 4 Sut><raCt line 3 from line 2. Enter the result here and on Farm 1090, line 8a ~ 4 11 780 . ___ Note. If line 4 is over $1 500 ou must c lets Part III. Amount 5 Lisl name of payer ... -_ _ __ Partll TRUST 22_6913!129 ______________ _ 14 6'74. _. ____________ Ordinary TRCrS_T_2_2_ 69_1_34~0___,~_ __ _ _____ __________ - - ~ ----- 8 463. Dividends --------------------^---------------------- - (~e -----------------------------..~~____------- i l ns ructionsfor Form1040, ----------------------------------- N~Hau ------------------------------------------- recerntl a F'am - 1099•DNa -------- 5 wbwarta sgaNrlwnf rlonl~auk ----------------------------------- - ~ -- ----- frm, list the firm's nalnsufhxpeyer -------------------- ald erler the adina divdd~nda ------------------------------------- - ry sfwrA~ on ttrt form. - - - - - ~_ Part III Foreign Accounts and TrUStS (see in5lrudiony,) 6 Add the amounts on line 5. Enter the total here and on Farm 1040 line 9a ~ -- - ~~ Nate. if line 6 is war $1,500, you must complete Parl III. You must complete this part it you (a) had over $1,500 of taxable merest or ordiriary dividends; or (b) had d foreign account; or (e) received a distribution from, or were a grantor of, or a Uarfsferor to, a foreign trust, 7a At any time during 2007, did you have an interest in or a signature or other authority over a financial dCCOUnt in a foreign country, such as a hank aCtount, Securities account, or other finandal account? See instructions for exceptions and filing requirements for Farm Tb F 90.22.1 ....... ... ...... .... ..... ....... ..... . blf'Yes,'enterthenameottheforeigncountry..-_______________________ _ __ B Uurinq 2007, ditl you receive a distribwtion horn, or were you the grantor of, or transferor to, a foreign trust? If 'Yes,' you may have to file Form 3520. See Inslruclir~ns.. . No BAA Far Paperwork Reduction Act Notice, sse Form 1iylQ fnsouctions. ~Dwaol~. a+l -ro7 Schedule B (Form 1~Od0) 2(107 JUN-10-2008 10:50 From:FULTON FINANCIt~L taDlJ 717 231 7747 Toil 717 392 1324 SCHEDI~.E D '(Form lt~q O.prawra a+r. rrass~,y rnbrnd i~wtlls 9slvros Nnrfsl shorn m rsihrs P.10~18 oive No. ILS6 0074 Capital gains and Loss+ls 207 'At~h to Fam 10~ or Farm 1 t>i1~IR. -gM Insevotbns for sohsduN D (Form 1 t140}. ' Uss SdNduw D-1 to qst addltlonal tranaactlons for Yros 1 rand 8 AtlsoMr ~ lZ MARY E Yev soelsl aswl4r rsirn• 171-26-6207 >r:~ short-Term Capital Gains and Losses -Assets Heid One Year or L•ss (a} (iysplpnon or -- pDD Rhsr~ xYZ W) a- \..~ Olth s~tsnd ~• Jsr, Yr) (C}bN~ !ford tM^. d'Y, Yr) (!Q '3drs Iwice tiM 4rY:rVC11CrK) (~) fbst w oths Msts (fM IMtNCrIgK) (Q (isis of (lass) SYEIMCt (~) 4om I~ ~ 457 VG IRTEIt-TERM US S 12/22/06 10/02/07 5,000. - 4,941. 59. 1A54 VG INTER-TERM UST AS 12/22/06 11/Z0/07 20,675. 20,059. ,816. _ 2 Enter your short-term totals, it any, from Schedule D•1, line 2.... 2 ~:«'""""<"""'""'"""'a'"« 3 Total shoK-tsrnt sales p rtceamounts. Add lines 1 and 2 in column (d) ................................... . .......... 3 25 875. ~„«a ~;,•x.~,..«.x. «..,»x.« ..•x«: <» >.,...:«,...,.a.»:x.:«.«»x.<.: •„iaMY~M»~xMM<NM»a ~«.« ~;~ ..,a:rY..aA.:~~>.;., «.:x:.««ax:„.:~:,««,«;;:: .«...«aM...~xa...r,«a«...x.x.xx x:bnaaf«axeK:<~Y+«.i+ •- JIMJrPlgrrl yasr rrcxn rurrn d[x 8na Sngfhlefnl gain Or (IDSSJ rrorn Forn15 4581, 6781, and 8824 ............ 5 NeN short-term g8in or Qoss) from partnerships, S corporatlorts, estaldrs, and trusts from Schedule(s) K-1 6 SMxt-term Capital lass carryover. Enter Itte amount, if any, from line 10 of your Capital Loss Carryover Work3lNetintheinstructions ................................... ..... .... ........ .. .. ... ... ... 7 Net short•term ca ital ain or oes . C:ornbine lines) thr 6 in column (f) .............................. . Long-Term Capital Gains and Losses -Assets Held More Than One Year (a) Dazcrip(resr qr - i+l~PrfY (E><irnRld: 10o sAa~us xYZ fa (b} OsDS aequirld (No, rMy. yr) (C} Dsls suhl My ~r•Yr) (d} Sales prir=e (ErMI ins!rvcigr~s) (e~ Cost w other bats (.Sar, irK~ructinrsv) (~ Bain or (fa!!) "wbaad te) rr.m (d) 8 3°i0 THE HERSHEY COMPANY 11/05/69 1/29/07 17,853. 337, 17,516. 2(10 THE HERSHEY COMP}1NY .11/05/69 5/30/07 10 414. 193. 10 221. 7°i000 FNMA 9/02/04 9/12/07 73 594. 75 000. -1 406. 40000 EHI.B 11/09/04 11/30/0? 90 000 40 000 0 -_ . . . 9 En'ler your lorlq~erm totals, if any, from Schedule D•1, line 9 ... 9 yx°~ ~XA;~„~.;'~~:<M ~::.^°° 1D Total Ion •term sales 9 pNce amounts. Add lines 8 and 9 in cdumn (d) ............................... .. .... ...... 10 191 861. °~~""~ '~'" °aa:...::.,.M<~ ':~ t~v~ .;x~...a<r<>...,: <d-:....,uv~4~~ ~<a~tat~WM~~I>z~<T h<p •i~+}:}fi..q a=«'~~>~~~`'~s~:<:~`» a:. x~:• ~.°.• -< r,.~a:a ;• r,a~a.e ~•n ei V}Mi•e~i 4:4:C:}v:igp:v.%O.v.: pn.: .>•< 11 Gain tram Form 4797, Part I; lorry-term lain from Forms 2439 and 6252; and longterm gain or (lass) from FOlms 4684,6781, and 8824 ..................... ... ,. ,..... .........,,............,... 11 12 Nelt long•tenn gain or (loss) from partnerships, S corporations, estates, and Dusts from Schedule(s) K•1 ...... 12 13 Capital Bair, distributions. See instrs .................. ...... ................................... ..... ...... 13 14 Laigg•te~rm capital loss carryavpJ, Enter the amount, it any, from line 15 of your Capital Loss Carryover Worksheet in the instructions . ... ........... ...... .. ........ ... ........... ..................... 14 15 Net long-teen capital gain or (loss). Combine Iin~S 8 through 14 in column (f). Then go to Part 111 on a e2 .. ....... .......... ................... .. ... .. ... .. 1S 26 331. .- •- • ~• • -p•v. wvr w rwuucuvrs rau ncn~co, see rorrrl 1 {i4U qr r Orm IU4RnR in5truf:t10r15. FUIl~0612L 11r07(J7 schedule D (Form 1040) 2007 JIJN-10-2008,.10:50 From:FULTON FINANCIf~ FlDt1 717 231 7747 To:1 717 392 1324 P. 11'18 Schedu'e D:ffarm 1_t)40) 2007 ~~~ C ~ MAEtY ~ TROUP 171-Z8-6ZU7 pp~ x SttIN111ary 116 Combine lines 7 and 15 And enter a1R rwgull . .. ... ..... ..... .. .................... ............... . If line 16 is= • A psin, enter the amount from tine 16 on Form 1040, line 13, or form 1fktOPIR, line 14. Tttsn qo to line l7 bebw. • A loss, skip RnQS 17 Ihrouyh 20 below. Then do to line 21. Also be sure to ccrnpleta I:ne 22. • Zero, skip Iwtes 17 through 21 below and enter -0- ort Form 1040, late 13, or Form 1t740WR, line 14. Then to go line 22. 17 Are Gnes 15 and 16 both gains? ~~ Yes. Go to Gne 18. ~~ No. Skip I~ 18 through 21, and go to lute 22. it! Enter the amount, if any, from line 7 of the M'G Rate Galh Workshea~t in the instructiorts .............. .. . 19 Enter the amount, it any, from line 16 of the llnrecaptured Section 1250 Gain Worksheet in the instructions .......................... ~ 20 Ara lutes t8 and 19 boat zero a blank? ~~ Yes. Complete Form 1040 through line 43, or Farm 1040fVR through line 40. Then complete the Qualified Dividends and Capital Gain Tax Worksheet in the Instructions for Form 1040 (rx in life Instruct;ons far Form 1040NR). Do not complete IineS 21 and 22 below. ~~ No. Complete Form 1040 through lira 43, a Form 1040Nft through line A0. Then complete the 5eheduk D Tax Wortraheet in the instrucfions_ Do not complete lines 21 and 22 below. 21 If line 16 is a loss, enter here antl on Forrn 1044, line 13, or Form ?040PiR, lino 14, the amatler of: • The loss on flne 16 or • (33,000), or if married filing separately, ($1,500) I - ~ ~ ~ ~ ~ ~ ~ ~ . ~ 1 11 " .. Nate. When figuring which amount is smaller, treat both amounts as positive numbers. 22 Do you have qualified dividends on Form :t340, line 9b, or Form 1040NR, line l Ob? ~~ Yes. Canptele Form 1040 through line 43, Or Frnm 1(MONR through line 40. Then co~ltplete ttte Qualified Dividends and Capital Gain Tax Worksheet :n the Instructions for Form 10A0 (or in the instructions for Form 1040NR). ~~ No, Complete the rest of Form 1040 ar Form 1040NR. SCheduie D dorm 1040) 2007 FDlppbt2~ fl/p7l07 JUN-10-2008 10:50 From:FULTON FINANCIAL ADV 717 231 7747 To:i 717 392 1324 P.12~18 Form ~ ~I 16 Forwtgn T~IX Credit °~ "~ "~'~'~' ~e0art' d tl»Treauy ' Attach b fForn 1 1 WiNR,T1D41, or tt~T. 20~~ trp.rrul~. serwoe (99) `Sea separab instrue~tions< ~it"s~ ,. 19 ~' ro rb. as sFbwn On prau 1 Ur your to ne!mn ABRAHAM C AND MARY E TROUP 171-28-6207 the a separali Fdm 1176 for each category of income listed babes. Sae Categoriai of Income in tM instructions. fleck only one box on each Focht 1116. Report aq amounts in U.S. dolars axcQpl whale specif:¢d in Part II beiaw. a X Passive category income c Section 901(1) income a Lump-sum distributions b General category income d 8 Certain income re-sourced by treaty f Residers of (name cf country} - UNITED STATES Note: If you paid taxes to only one torei~n courtfry or U,S. possession, use column A in Part !end fine A in Part !!. tf you paid tares fo than aura tarleign country ar t1 S. pos58s5Wn. use d separaEe cdumn and Nne (or each ca:nfry or possESSion. Taxable ncomsl! or Loss From eurces Outcida thw llnitad S/afoc tln~ [_n4onnrv t_a,drlrrA ehnvel Fo C or U.Sa Pos sasslon Total A B C (Add columns A, B, and C. g t?bsarr tl» starnq of the foreign country or :«> U.S. posslsssion .............................. . ~ UIC 1 a t,ros$ Irlt:Om@ from SOUrCeS within coUM'y -..w«erwn%x^~° »~:.e, '• ~ ~q:M>~ "' " ..v:~:~ ~ •ey:<«.wr«~«p~M~ M YNi .~~« a >~ sftown above and of the type checked above ~+MO~,• w. ..a..:nv...Vw..a.a A ry..1^v%~~ ..Yes K•.v ~. M : K'y'w"MiwM~Y1 ' ~">" •M <^,OVNtW«tM "" lawx,eHPV«w <l< ~M~~NNMW~~~~~~MH4~.v.MIIM« A ~~~~aaoury h WS. (see ins>ructiorts): ..~•~.s,~,..:; ~a.»::,• ~.<.,a ;:»~,••:«.~:~i IMU<a:«M1M,e1MNMM.f1 ~~.»~.Ru ~ ' ' • ~ Std Statement 2 M4KO.Hw'MVX WOItg6 ~.: • . ''~'"~' ~ >~.. y«. pl.cfw.v:.,A My.~ JM~OKJw.MW~, w„ w ~ w <.~04«a~•«OMa>~:Nt«« ... ~ .. _ .~ - - - _ _ _ _ . _ _ _ _ . _ _ _ _ . _ _ ____________:,____~,____ >«:1w..,oa+rot ~; Kw'a..~`.. w°.:: ..~ 15 913. n.:~ro y~ aa oae xevaiw«.. .. . . ... ~«ew .... .......,'°aS:r°. w.'.:.P'°'•"., .. : •°~~~~ ., .«~ .., sexw< .. 70 a..<«. 15,913. Cheek d me la is compensation to personal servlr:a as a<~..,:"<. a~";v'R,""a. ~a~.a.««aabMa.<....~.~ ~ , an amCloyla~ )orrt IDtal compensation from aq sources rs ;150 Or ntona and ou used lt li b i t x", «.~« »~,~t:~»,.".. a ~ :» »~» '°""W "" rx~,"e.»°~» •;°`~~> ~"°'`""'., ;« °„;„;n°~'x«x.~x~« K s f M " " ' °` ~ < I , y an a ema ve as s o detamine its sourco (s61 iAStruClions) . - ~~ ;r : ,;.,,», ..a~~y.aw~a:x>."91vRdtM.•r ,»...,.w.<... ••r«ry «~. v ." 3~:e••il <«Oq "° "° "~°° :`N va~~f6a r..o?.R..w :'s ~ad• x.:~ ~`%~'°.,,, .a b w Deductions ind ksses (Caution: See irtstructlons): ~: ~ x~u: s ~„":;~, ....-..,,-.~. ^~~fx ~~:;; ;x;;.,„w» .,, ^~~. ~ '°"'~"~° ~'>",a'~`°:<>" ~,y......>. yis .,x;;. 2 Expenses defmitNy retatad to the income on tine la , > , ~ (attxrJt statement) ......................... . . , ~ ~a«° ~a,~ 3 F'ro rata share of other deductions °'"°"""""".'~'"'"'"`"': xT ~;;;: . K " ° : _ •:~~;;~ ~:KK~X,;,~~ «; i`~ ~ . not detliaately related: a :.ertain itemized deductions or standard deduction ;...««. °r a « „;;. «<,<aa» ~A «.;aax' (see instructions) ............................. • 71.765. « ~~ ~>~<«a. b ~thcr doducliats (attach statement) , ....... .......... r;: ;~; *.d:» i c Add lines 3a and 3b.......... ......... • 71, 765. ~~ ~,,~,; ~.~"«. d Gross foreign source incorno (sera instructions) ............ . 15 913. ~- a Gross inopln9lrom aq sources {see instructions) ......... 84, 600. ~..~<,< ~ya°°' ~«:: t Divide line 3d line 3e see instructions by ( ) ........... 0.196097 „~.~. Multi lira :ic line 3f.... .... 9 Wy by .. - ... 13, 499. "~""^ 4 Pro rata share of interest ex erase see instructions : '°~''~~~``^~Y:~° `~ s.7;:~.~: a Home mortgage interest (use workst-eet in p,~;; tre instructicxrs) .......... ........... ~tx~~: b Other interest expense .......................... a ~:: :~~X 5 Losses from toreign sources ......... «,a>ti:>: ~s »~: s Add lines 2, 3 , 4a, 4b, and5 ................... 13, 499. s 13, 499. 7 $ublract line 6 from qne 1 a. Enter the resuR here and on I:ne 14, a e 2 ... ............................... - 7 3 419 . • FOrel n Taxes Paid or Accrued (see instructions) -• ~ o dfldit'e~Ctairrreri ~ Foreig n taxes paid of accrued - '^ u n mustehecko ile) In foreign currency .. In U.S, dollars _ . a ~ ) X Paid Taxes withheld at source on: (n) Other _ Texas withheld al source on: Cr) Other (s)Totat faarpn s Accrued foreign toreign taxes pald or eccrosd ~) pate paid (k) Cf}Rents & (m) taxes poid Or accrued (e) (p) Rents & (ep • taxes pall or accrued ;~a~ «m~,~r: (~t through (h) rx accrued Dividends royalties Interest Dividends royalties Interest A B ~ I - - -- t3 Add' lines A ttuou h C, column s ,Enter the total here and on line 9, e 2 ... .................... ..... ~ 8 nr~q roc raperwonc rteCYCUOn ACL reOtlCe, see soparata tn5bu4tivns_ Form 1116 (21707) F012261?L Otll'LQ78 JUN-10-2009 10:51 From:FULT17N FINANCIAL ADV 717 231 7747 Toil 717 392 1324 P.13~18 Form 1111 Qoo7y ABRAHAM C AND MARY E T1tODP 171-28-6207 Paper 2 Figuring the Ct'edit ABM ~wi F1>IMr the amount from tlne 8. These are your total torelyn taxea paid a accrued for the category of income checked above Part t ............................... 9 ...„. «~.~ :,.: 10 Canybatk a Carryover (attach detailed computation) ....... "'~ .................... 1D i:`. >..~: .~: Addl'rr>es 9 and 10 ......................................... ................ 11 «t»: .~;: <a 12 Reduction in foreign taxes (see instructions) .. . ......... ............ .. . , 12 13 Subtract tine i 2 from line 11. This is the toial amount Ot foreign taxes available for credit (see instructions) .. , , ~13 14 Enter amount from tine 7. This is your taxable income or (toss) from sources ~~'~ outside the United States before adjustments) far the category of income A.N ter: chetkert ebove Part I (see instructions) . . . ... . . ......... . . ... . . .... . ... 14 2 414. «°'. 15 Adjustrnents to line 14 (see instructions) ....................................... 15 »,.~ 16 ~omtzne the amounts on lines 14 and 15. 'his is ax net foreign source taxable income. (tf the result is zero or less ou have no forei n tax credit for the A „ , y g ^atagory of income you Checked above Pert 1. Skip I~ 17 throuptt 21. However, ; , •; t if you are fling more than one Form 1116, you must complete line 19.) ........... 16 2 414. „ •~~, 17 tndividuals: Enter the amount from Form 1040, tine 41. IF you are a nonresident alien, enter the amount irarn Form 1040NR, line 31i. «: "~ °' '`'°a' .«~> tcstates and trusts: Enter your taxable income without the deduction fix r.« ~°« your exPrnplinn....... ... ... , . . , ...... .. .. .... ........ i 17 -9 820. . „)A> Caution: ftytlv fgured your tax using Uee lower ratrs on Qualified dividends a capital g>ltiAS, See 1r5frve:iorrs. 18 Divide lime 16 by line 17. If line 15 is more than line 17, enter'1' .......... ....................... ..... .... 18 1 , 0000 19 Individuals: Enter the amount from Form 1040, line 44. If you are a nonresident a ion, enter the amount from ,"gin Form 1040Nft, line 41. .«.::°< EStaMS and trusts: Enter the amount from form '.041, Schedule G, line la, or the total of Form 990-T , lines 3b and 37.., ... ...... ....... ............................... ... ...................... 19 Caution:.! you are cwrplet~ng lire 19 for separate category a (lump•sum distributions), sBe irlSfruCtipns. ZO Multipy line 19 by line lf3 (rnaximurn amount of credit} . ............................ ................... . . . ?A 21 Enter the smaller of line 13 or line 20, If this is the onyy Farm l l lfi you are filing, Skip li 22 tt h 26 nes xoup and enter this amount on tine 27. bttrerwise, complete the appropriate ~ine in Part IV sce instructions ....... ......... , , .. - ..,, . 21 .° Summary of Credits From Separate Parts III (see instrudic~) 2Z Credit for taxes en passive category income ................................... _. ~ .;~,;:: :;,.;,;,,. reriit for taxes on general category income . , ...... , .... , .. , , . , 23 ,,.:«. •»:;:~: ~:,,,. 24 Credit for taxes on certain income re-sourced by treaty ... .............. 24 ~.>:YX „+h°~ •- ~~: x. Credit for taxes on lump-sum tlistributiorei , . , , .... , . , . , .. ... .. , , , , , .. , 25 ~~.,~«.. °~°~••< :ey,ty,.;. 26 Add lines 22 through 25 ......... ..................... .... .... ... ........... ..................... 2i6 27 Enter the smaller of line 19 or line 26 ........................ ..................................... ... 27 28 Reduction of credit for international boycott operations. See instructions for I.ne 12 ........................... 28 29 subtract line 28 from line 27. This is your bnign tax credit Enter here and cn Form 1040 line 51; , Form 1040NR, line A6; Form 1041, Srhedul_e_ G, line 2a; or Form 990•T, line 40a . ....................... . .. ~ 29 Form 1116 (2007) F~az6rz~ a~nvoe JLMt-10-2008 10:51 From:FLILTON FINANCIAL ADV 717 231 7747 Toil 717 392 1324 P.14~18 Fam +t1~ (,200 rlom. d pagtrd~ pa.(~w, a, Fenn ~ oeq serial aeuegr nunbsr Alr.eraneM tl.w.nw No. 39 Page 2 }SARY 'E TROUP Ids ` 201-16-3446 Section C. Lung-Te/R7 Care (l,T~ InsurenCe Ctxtlract5. See Filing Requirements for Section C n the instructions bebre eompletin9 this section. If more ~ orN Section C is atti4Nad, thedr i,ere ..... .. ...................... ....... ~ L J 16a Name b 5bciai s~cunty OtinSured - MARY E TROUP numoeratineured - 201-16-446 17 In 2(107, tlid anyone other than you receive payments oq a per diem or oUiar periodic basis untler a qualified LTC insurance contract covering the insured or receive accelerated death benefits udder a liter insurance policy Covering the insured?, ...... ...... . , , .. . . .. ................................ .. . ... ............. Yes QX No 18 Was the insured a terminally ill individual? ... , . .................... . ....... Yes ~X No Note: If 'Yes' and the only payments you received in 200E were accelerated deaath benefts that were paid tD you br~ause the rrtsurnd wJS ten»inady 1f1, skip tina9 f 9 tttrpuph 27 and enter -tl- pn tine 28. - . 19 Gross LTC payments received on a per diem a Other periodic basis. Enter Ihp total of Use amounts from box 1 Ot aA Forms 1099-LTG yw, recetved with respect to the insured on which the 'Par diem' box in box 3 is cttacked .................... ............................._...........,. ..,.... 19 ................ Caution; i71p oral use 1ine5 ?Q thrWph 7,8 to flpure IhB taxable amount of benefits pain under an tTC inswance crxltract that ~ riot a gtlsNRed tT insurance contrail. Instead, it Me benefits are not exchrdabde from your income (tw example, if the benefits are not paid for personal injuries or sickness ft'+r'DUgh atCidenf a heaAh inuurance), report the amount riot excludable as incavna on Form JfWO, line 21. 20 Enter the part of the amount on line 19 that is irorn qualitbd LTC insurance contracts ..... ....... . . . . . ... 21 Accelerated death benefits received on a per diem or other periodic basis. Do not include any amounts you received because the insured was terminally ill (see tnshuctions) ........ .......... . . ................ . 22 Addlwles 20 and 21 ............................................ .................... ................. Notes N you checked 'Yes' on tine 17 above, sera AkdlipN Payws ~> the insbuctions before completing fines 23 through 27. 23 Multiply 5260 by the number of days in the LTC period ....................... . 2A Casts incurred for qualified LTC services provided for the insured during the LTG period (seeinstnaCtions) ................... ............................... 25 Enter the larger of line 23 ur line 24 . . . . . . . .. ............................... 25 216 Reimbursements for qualffied L'fC services provided br the insured dt:ring the LTC period ................................ .............................. 26 Caution: fl you received any reimbursement-S lrgm L fC contracts issued before August 1, 1996, see instructions. 27 Parr diem limitation. Subtract line 26 from line 25 .................................... , ... ... , ...... 28 Taxable payments. Subtract I~ne 27 from line 22. If zero Or less, enter •0-, Also include This amount in the total on Form 1040, line 21. C+n the dolled line next to line 21, eater 'LTG' and the amount . . . ... . ........ . BAA Farm t1$r3 (2007) rnw99o2L or~lsro~ JUN-10-2008 10:51 From:FULTON FINANCIAL ADV 717 231 7747 Toil 717 392 1324 P. 15'18 2007' ~ederat Statements Page 1 Client 7ROUP ABI:AHAM C AND MARY E TRpUP 171-28.6,207 ~~ 09~05AM Stabment 1 Schedule A, Line 23 Other Expenses TRUSTEE FEES ................................................................ ..................... $ 5, 260 . TRUSTEE FEES ......................... ... .. , ....... .... , . , , , .. , . .... .. 6 657 . l ~` 11~~7 T ota .. Statement 2 Form 1116, Line 1 a • Passive Income Gross Income From Sources Outside U,S. Dividends ............................. ...................................... 2.026 . Gross Foreign Source Qualified Dividends .............. 13,887. Net Foreign Source Qualified Dividends ..... 13 887 . ............. ... . . Total $ , Statement 3 Form 1116, Lme 1 a • Passive Income (AMT) Gross Income From Sources Outside U.S. Dividends .......... .... ............ ..... ... ........ ...................... 2, 026. Gross Foreign Source Qualified Dividends ............... 13, 887 . Net Foreign Source Qualified Dividends ....... ......... .. .... 13 887 , Total ~~~~ Statement 4 Form 1116, Line 10 Foreign Tax Credit Canyovers Passive income • AMT Foreign Foreign Foreign Tax Foreign Taxes Taxes Credit Taxes Paid Disallowe d Claimed Carryover 2006 Foreign tax credit 0. 0. Q. 0. 2005 Foreign tax credit 0. 0. 0. 0. 2004 Foreign tax credit 30. 0. 0. 30. 2003 Foreign tax credit 112. 0. 0. 112. 2002 Foreign tax credit 0, 0. 0. 102. 2001 Foreign tax credit 0. 0. 0. 0. 2000 Foreign tax credit 0. 0. 0. 0. 1999 Foreign tax credit 0. 0. 0. 0. Total Foreign Tax Credit Carryover -Form 1116, Line 10 244. JUN-10-2008 10:51 From:FULTON FINANCIAL ADV 717 231 7747 To:1 717 392 1324 P.16~18 2007 Federal Worksheets Page 1 Clbn! TROOP ABRAHAM C AND MARY L TR4UP 3126108 ~~~ Pansian and Annuities Sci~dul• Total Taxable Fed~~Hal , Sta, W/He Taxnavet -~~tyf;~ Received Amo PRINCIPAL LIFE INSURANCE CO 134. 134. ME7 1013 BA11It tiA RETIREMENT PLAN 1 755. 1 755. Grand Total ~~~ ~ ~~ '~ Fonn 1040, Line 9b Qualified Dividends TRUST 22-6913429 TRUST 22-6913430 Social Severity Benefits Worksheet (Farm 10eM~ Line 20b) 1. Social security benefits (55A-1099, box 5) 2. Inter one-half of line 1 3. Add amounts from Form 1040, lints T, Ba, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21 (add back excludable interest from Form 68153 4. Enter the amount from Foru~ 1090, line 8b 5. Add lines 2, 3 and 4 6. Add amounts from Form 1040, lines 23 through 32, and any amount entered an the dotted line next to line 36 ~. Subtract line 6 from line 5 (not less than O) 8. Threshold for your filing status 9. Subtract line 8 from line 7 (not Less than 0) 10. Additional threshold for your filing status 11. Subtract line 10 from line 9 (not less than 01 12. Enter the smaller of line 9 or line 10 13. Enter one-half of line 12 14. Enter the smaller of line 2 or line 13 15. Multiply line 11 b 85~ (.85) 16. Add lines 14 and 1~ 17. Multiply line 1 by 65~ (.85) 18. Taxable social security benefits (the smaller of sine 16 or line 17) 12, 648. 8 032. Total ~~~ 29,221. 12,111. 64, 012 . 0. 76,123 . o. 76,123. 32,000. 44,123. 12,000. 32,123. 12,000. 6, 000 . 6, 000 . 27, 305 . 33, 305 . 20,588. 20,588. JUN-10-2008 10:51 From:FULTDN FINAI~IAL ADIJ 717 231 7747 To:1 717 392 1324 P.17~18 2007 Federal YVorksheets Page 2 Client TROUT ABRAHAM C AND MARY E YROUP ~rzsroe, o4:osaen QualiOed Dividends and Capital Gain Tax Worksheet (Form 1040, Line 44j 1. Enter the amount from Form 1040, line 43 0• Z. Enter the amount from Form 1040, line 9b 20,68D. 3. Are you filing Schedule D? [X) Xes. Enter the smaller of line X5 or 16 of Schedule P, but do not enter less than zero [ } No. Enter the amount from Form 1090, line 13 26,331. 4. Add lines 2 and 3 47,011. 5. If you are claiming investment interest expense on Form 4952, enter the amount from line 4g of that form. Otherwise enter zero. 0• 6. Subtract line 5 from line 9. If zero or 47,011. less, enter zero. 7. Subtract line 6 from line 1. If zero or 0' less, enter zero. 8. Enter the smaller of: - The amount on line I, or - 531,850. if single or married filing separately, 863,700. if married filing jointly or qualifying 0 widow[er], 542,650. iE head of household. . g. Is the amount on line T eq~:a1 to or more than the amount on line 8? [X1 YES. Skip lines 9 through 11; Go to line 12 and check the "No" box ( } N0. Enter the amount from line 7 10. Subtract line 9 from line 8 1:1. ly line 10 by 5~ (.05) Multi 12. ~ Are t e amounts on lines 6 and 10 the same? ( [ YES. Skip lines 12 through 15; go to line 16 [X] NQ. Enter the smaller of line 1 or 0 line 6 1.3. Eater the amount from line l0. (If line 10 is ~ blank, enter zero.) 0 14. Subtract line 13 from line 12. ' 0 1.5. Multiply line 14 by 15$ (.15) • 16. Figure the tax on the amount on line 7. D (Use the Iax Table or Tax Computation Worksheet) • 17. Add lines il, 15, and 16 ~• 18. Figure the tax on the amount on line 1. 0 (Dse the Tax Table or Tax Computation Worksheet) ' 19. Tax on all taxable income (including Capital gain distributions). Enter the smaller of line 17 or line 18 here and on D Form 1040, line 44 • State and Local Taxes (Schedule A, Line 5) State and Local Income Taxes l Loc State ~- a Income tax withheld 0• 0 0' 0. Disability/unemployment insurance . 0 Estimated tax payments 1,180. . 0 Credit for prior year overpayment 0. 0 . 0. Credit for inGOme Gays withheld (K-~.) . 0 0. 1/07 payment on 20Db estimate . 0 Paid with 2006 extension 0. . 0 Paid with 2006 return 58• - JUN-10-2F~8 10:51 From:FULTON FIhIRNCIAL ADV 717 231 7797 To:1 fif ,Sys 1.59 r.lts'ia 2007 Federal Worksheets Page 3 Client TROOP ABRAHAM C AND MARY E TROOP __ 3!26!081 State and Lacal Taxes (Schedule A, Line 5~ (continued Paid for prior years and/or to other states Total income taxes Total state and local income taxes State and Local Sales Taxes Using the Optional Sales Tax Tables Available Incoa~: Adjusted gross income pex Form 1040 Tax-ex t interest Nontaxable combat pay Nontaxable social security benefits Nontaxable pensions Nontaxable IRAs Prior year refundable credits trefundable portion only) Additional nontaxable amounts Total Available Income (not less than zero) Number of Exemptions 1. State general sales taxes per Tables 2. Local general sales taxes per Tables for residents of AK, AZ, CO, GA, IL, LA, NC, and NY plus residents of Texarkana and Los Angeles County (based on 18 rate) 3. Local general sales tax rate 4, Tf line 2 is zero, enter your state general sales tax rate. Otherwise, skip line 4 and S, and qo to line 6 5. Divide line 3 by line 4 6. Local general sales taxes, If line 2 is zero, multiply line 1 by ling 5. Otherwise, multiply line 2 by line 3. T. State and local general sales taxes (add Lines 1 and 6) e, Sales taxes paid on vehicles, boats, etc. 9. Sales tax deduction when using Tables (add lines 7 and 6) State and Local Sales Tax Deduction (Greater of Taxes Paid or Table Amount) 1. General sales taxes paid 2. Use taxes paid 3. Total actual taxes paid (add lines 1 and 2) 9. Sales taxes using Tables 5. Greater of sales taxes paid or Table amount O9:05AM ~~ _ o 1, 238 . 84, 6Q0 . 0. 0. 3, 633. 0. v. 0. -~~~~ 2. 7l4 , 4. s.oooo 0. 774. 0. 774. 0. O. 0. 774. __74. State & Local Taxes to Sch. A, Ln 5 {greater of income or sales tax) _ 1,238. JUN-10-2008 10:49 From:FULTON FINANCIAL ADU 717 231 7747 Toil 717 392 1324 P.5~16 ~t~~HJ~3~~ao~2 TABLE OF CONTENTS TO TRUST AGREEMENT DATED ~~,2002 BT:TWEEN MARY ELIZABETH TROUP, AS SETTLOR AND FULTON FINANCIAL ADVISORS, AS TRUSTEE ADMIN>ESTR~-TIVE~PART .................................................................... Article I Addition of Property to Trust Article II Reservation of Rigltts ......................................................... . Article III Prihcipal and Income Disbursement ........................................... . Article IV Premiums on Policies ........................................................ . Article V Amendment and Revocation ................................................... . Article VI Litigation to Enforce Policies, Collect Claims .................................... . Article VR Powers of Trustee .......................................................... . A. Retain Assets ......................................................................... B. Dispose of Property .................................................................... C. Authorized lnvestments ................................................................. D. Register Securities .................................................................... E. l..osns;Advances ......' ................................................................ F. Retention in Cash ..................................................................... G.l3orcow Money ....................................................................... H. Vote Securities ....................................................................... I. Afl~+cate Receipts,Expenses .............................................................. J. Distribute Cash or Kind, Non-prorata ..................................................... . K. Consolidated Fund .................................................................... I.. Compromise Claims ................................................................... M. Engage Experts ....................................................................... N. Principal to Minor ..................................................................... 0. Prohibition Against Sale ................................................................ P. Facility of Payment .................................................................... Q. Vesting ............................................ ................................. Jt. Termination .................................................................... ...... S. Aclop+cci Childrenlncluded .............................................................. T. ff~~~~iness Au[hority .................................................................... U. Discretionary Power ................................................................... v, r~,++vers Through Final Distribution ...................................................... . W. Allocation of Assets ................................................................... X. Pn>tection of Marital Deduction ......................................................... . Y. Employee Benefit Election .............................................................. Z. Erliication Defined ..................................................................... AA. Occupancy of Residence .............................................................. BB. Limitation on Trustee Power ........................................................... CC. Consultation With Others .............................................................. D2 .i;eneration Skipping .....:........................................................... EE. Itsserves ........................................................................... FF. '1'nistee's Power to Amend ............................... . ............................. . GG. Rcal Estate contributed to Trust ................................................................................................................... Article VIII r.1}~pticable Law ............................................................ . Article IX Rect~ipt of Poiicies ........................................................... . Article X Trustee's Compensation ....................................................... . Article XI Itesibnation of Trustee ....................................~.................... . Article XI'I Removal of Trustee ......................................................... . SCHEDiJLE „A" ............................................................................. Ll,">T OF THE LIFE lT\~~URANCE POLICIES ..................................................... . SCHEDULE "B" ............................................................................. PLAN OF DI:;TRII3UTION OF TRUST ESTATE ............................................ . TRUST AGREEMENT / ~ ~' THIS AGTth t?MENT is made this t: day of ~~'E' ,2002, by and between MARY ELIZABETH TROUT, (hereinafter called "Settlor") and FULTON FINANCIAL ADVISORS, (hereinafter called "Trustee"). I. BACKG1tOUND: Settlor has caused this Trust to be funded by the transfer and assignment of certain property to Trustee, and/or by naming Trustee as beneficiary of certain life insurance policies. The Settlor may also cause other property to be deposited For the uses and purposes of this Trust. The property and/or insurance policies may be listed for convenience in detail in Schedule "A" attached to this Trust, and made a part hereof. The Trust i~s composed of two parts, an Administrative Part and a Dlspositive Part. The Trust na:,;~ be amended. ADMINISTRATIVE PART II. AGREE>`~F.NT: Settlor creates this Trust on the following terms and conditions: Article I Atl:l.ition of Property to Trust Settlor resen'+'s the right to add to this Trust any policies of insurance issued on Settlor's life and any other property and/or securi ~ ies whether such addition be made by the Settlor or any other person. The proceeds of any such policies of insurance crr any additional property and/or securities so acquired shall be held on the same terms of trust as if originally a part bf file Trust. Article II R:~servation of Rights (Insurance) Settlor resen=~~s to Settlor, during Settior's tife, all payments, dividends, surrender value privileges aqd benefits of any kind which may accrue on account of arty of the aforesaid policies of insurance, and the right at any time to assign, pledge or use the polio yes, or any of them, or to change the beneficiary thereof, or to borrOW money thereon, without the consent, approval of j. ender of the Trustee, or any beneficiary hereunder. The Trust shall be operative only as to the proceeds of such of Qi.r policies as in terms may be due and payable to the Trustee at the time of the death of the Settlor or thereafter, after ded.!~aion of all charges against the policies by way of advances, loans, premiums or otherwise. Such proceeds shall be prir+: ipal. The receipt of the Trustee for such proceeds shall release the insurance companies from liability on the policier.. (Other Proper ty) As to assets ~i+icled to the Trust during the lifetime of the Settlor, and by the Settlor, the Settlor reserves to Settlor, during Settler' life, the right to withdrawor direct payment ofprincipal or income, and to direct Trustee to make such investments as S. ~ilor desires, as well as the right to approve, in advance, any investments Trustee selects. Subject to these powers of SeiUoc, Trustee may pay principal or income for the support or welfare of Settlor. As to.assets :bled to the Trust by a person or entity other than Settlor, Trustee shall, during the lifetime of Settlor, in'I'mstee's s..,~ discretion, pay so much of the income and/or principal as Trustee deems necessary, for the benefit of Settlor an~U~ ~ ~': ~e spouse of Settlor and for the support, maintenance, health, and safety of Settlor, or the spouse of Settlor. All accum~~'.~~ed or undistributed income shall be added to principal hereunder. Article II'I Principal and Income Disbursement Upon Settlor's death, the Trustee shall disbtuse the income and principal of the Trust Estate in the manner set fortl~i in detail in Schedule "B" attached hereto. Article IV Premiums on Policies Trustee is not obligated to pay any premiums or assessments on policies of insurance and shall be under no obligation in respect to the policies other than for the safe-keeping thereof, except to the extent otherwise expressly agreed to herein, if the policies are deposited herewith. Article V Amendment and Revocation Settlor may by a writing, delivered to the Trustee: (a) amend, modify or alter this Agreement, in whole or in part., provided that the duties, powers and liabilities of the Trustee shall not be changed without its written consent; (b) revoke this Agreement in whole or in part; provided, however, that the rights of Settlor under (a) and (b) shall not apply to any assets added to the Trust by a person other than Settlor. Article VI Litigation to Enforce Policies, Collect Claims The Trustee may institute any proceedings at law or in equity in order to enforce the payment of insurance policies or the collection of other property, and may do and perform any and all other acts and things which may be necessary to do so. Trustee shall not, except at its option, enter into or maintain any litigation to enforce the payment of the policies, or collect such property until it shall have been indemnified to its satisfaction against all expenses and liabilities to which it may, in its judgment, be subjected by any such action on its part. The Trustee is authorized to compromise and adjust claims arising out of the insurance policies or any of them or other property, upon such terms and conditions as it may deem just, and the decision of the Trustee shall be binding anti conclusive upon all persons and corporations interested therein, all without necessity for court approval. Article VII Powers of Trustee At least quarterly Settlor's trustee shall send the beneficiaries who receive income currently or their legal representatives statements showing the transactions in their trusts. No accounting shall be required routinely by a court, but trustee and any beneficiary shall be entitled at any time to seek a judicial settlement of a trust account in any court of competent jurisdiction selected by trustee. Also: Out of Court Settlement: trustee may at any time settle any account or question concerning the administration of a trust by agreement with all the then legally competent beneficiaries who are eligible to receive income and - if there are any -either (1) with all their then legally competent living descendants or (2) with all the legally competent persons whom trustee determines would be entitled to receive a share of the principal if all the beneficiaries who are eligible to receive income had died immediately prior to the date of the agreement (disregarding powers of appointment). However, a.. If trustee determines that there is no legally competent person to make an agreement, then the agreement maybe made by the legal representative, legally competent spouse or oldest legally competent relative of the closest degree of each person specified above; and b. If an addition is made by will or from another trust, trustee may accept the statement of the fiduciary that the property delivered to trustee constitutes all the property to which trustee is entitled. trustee shall have no duty to require the fiduciary to state an accounting of his, her or its administration or to inquire into any action of the fiduciary, and only shall be responsible for the property which trustee receives. 2. Effect: Any settlement under the above paragraph shall bind all persons who may ever be interested in the trttst, and shall effectively please and discharge trustee. 3. P w rs. Except as otherwise specificaAy provided herein, and in addition to the powers granted Trustee by law, (aU of which shall be exercised by Trustee without posting bond or famishing sureties in this or any other jurisdiction, and without court order or approval), the Trustee shall hold and manage the fund, when so collected, together with such other property as may be acquired, during the existence of this Trust, all of which property will hereinafter be referred to as the "Trust Estate", or "Trust" being any trust or trusts created herein or in Schedule "B" hereof, upon the following temps and conditions and with the following powers and authorities: A. RETAIN ASSETS: To retain all or any part of the trust in the form in which it was acquired as long as it deems advisable; B. DISPOSE OF PROPERTY: To sell, exchange, partition, lease, option, or otherwise dispose of any property or part thereof, real or personal, which may at any time form part of this Trust Estate at public or private sale for such purposes and upon such terms, including sales on credit with or without security, in such manner and at such prices as it may determine, including the right to lease real Estate for periods in excess of five years and for a term expiring after the terminarion of any trust, and including the right to deal in real Estate ventures as a general or limited partner. In the event of a sale, exchange, partition, lease or option of any of the property of this Trust Estate, there shall be no liability on the part of the purchaser or purchasers to see to the application of the purchase money, but the same shall beheld and disposed of by such purchaser or purchasers free and clear of any of the provisions of any trust created hereby; C. AUTHORIZED INVESTMENTS: To invest or reinvest the Trust Estate in any property, real or personal, of any kind or nature, including stocks, bonds, mortgages, other securities and common trust funds of, or mutual funds owned or managed or advised by the Corporate Trustee, and reasonable compensation may be paid therefor, if any, without being limited or restricted to investments as now or may hereafter be prescribed for trustees by law including the right to acquire, sell or retain stock in the Corporate Trustee. Trustee may invest, reinvest, buy, sell or trade options, pu1:s, calls, or any other type of financial instrument, the nature of which need not be contemplated or in existence at the time this trust is created. D. REGISTER SECURITIES: To register securities in its name as Trustee or in the name of any nominee or in the name of a broker, or to take and keep the same unregistered and retain them or any part thereof in such condition that they will pass by delivery without disclosing the fact that the property is held in a fiduciary capacity; E. LOANS; ADVANCES: To make any loans, or advances either secured or unsecured in such amounts, upon such terms, at such rates of interest and to such persons, firms, corporations or the executor or administrator of Settlor's Estate or the Estate of Settlor's Husband or otherwise to facilitate such Estate administration without interest and without reimbursement for the purpose of the payment of taxes, debts and administration expenses; provided, however, that any benefits from a qualified employee benefit plan received by the Trustee shall not be used for the payment of such taxes, debts or expenses, if not includible in Settlor's gross Estate for federal Estate tax purposes nor funds otherwise eligible for the Marital Deduction; F. RETENTION 1N CASH: To retain for reasonable periods the principal or corpus, or any part thereof of this Trust Estate in the form of cash; G. BORROW MONEY: To borrow money for any purpose on any temps in connection with the administration of or investment in assets of this Trust Estate; execute promissory notes or other obligations for the amounts so borrowed and secure the payment of any amounts so borrowed by mortgage or pledge of any real or personal property which may at any time form a part of this Trust Estate; H. VOTE SECURITIES: To vote any securities upon any proposition or election at any meeting and to grant proxies, discretionary or otherwise; to join in or become a part of any reorganization, readjustment, merger, voting trust, consolidation or exchange and to deposit any such securities with any conmaittee, depository, trustee or otherwise and to pay out of this Trust Estate any fees, expenses and assessments, incurred in connection therewith and to charge the same to principal or income as Trustee may see fit; to exercise conversion, subscription or other rights, or to sell or abandon such rights and to receive and hold any new securities issued as a result of such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of subscription, conversion or other rights; and generally take all action in respect to any such securities as Trustee might or could do as absolute owner thereof; to vote any stock in the corporate trustee; I. ALLOCATE RECEIPTS, EXPENSES: In Trustee's discretion, to allocate to either principal or income or between them any and all taxes (especially capital gains taxes) or receipts or expenses which Trustee may be required to pray on behalf of this Trust Estate, but in no event shall the income of any marital deduction trust created herein be reduced by the exercise of this power. J. DISTRIBUTE CASH OR KIND, NON-PRORATA: To divide or distribute, whenever it is required or permitted, this Trust Estate and to make such division or distribution in kind or in money or partly in kind and partly in money, and the judgment of the Trustee as to the value of the different items shall be conclusive and final upon the beneficiaries; to make non-prorata distributions of assets in kind; K. CONSOLIDATED FUND: To hold and administer the trusts created hereby in one or more consolidated funds in whole or in part in which the separate trusts or funds shall have an undivided interest; L. COMPROMISE CLAIMS: To compromise claims, on such terms and conditions as Trustee, in Trustee's soli; and exclusive discretion, deems appropriate without obtaining court approval thereof. M. ENGAGE EXPERTS: To engage attorneys, investment counsel, accountants, agent and such other persons as it may deem advisable in the administration of this Trust Estate and to make such payment therefor as it may deem reasonable and to charge the expenses thereof to income or principal as it may determine and to delegate to such persons any discretion which it may deem proper. The Trustee shall not be liable for any negligence, omission or wrongdoing of such counsel or agent, providing reasonable care was exercised in their selection; N. PRINCIPAL TO MINOR: If the principal of any bust is payable to a person or persons under the age of twenty-one (21) years, the Trustee shall continue the term of the trust as to the person or persons under the age of twenty-one (21) years, until he, she or they attain twenty-one (21) years of age, meanwhile paying over to the person uncier the age oftwenty-one (21) years, or for their use and benefit, the proportionate share of the net income of the trust; 0. PROHIBITION AGAINST SALE: No title in any Trust Estate, or in the income accruing therefrom, or in iits accumulation shall vest in any beneficiary, and no beneficiary shall have the right or power to transfer, assign, anticipate, or encumber his or her interest in the Trust Estate, or in the income therefrom, prior to the actual distribution thereof by the Trustee to the beneficiary. Further neither the income nor the principal of any Trust Estate shall be liable in any manner, in the possession of the Trustee for the debts, contracts, or engagements of any beneficiary. P. FACILITY OF PAYMENT: Should the principal or income or both of this or any Trust be payable to any person as to whom the Trustee has actual knowledge of a court adjudication of incompetency, or incapacity, or who the Trustee determines, in the discretion of Trustee, is unable to act effectively on his or her own behalf in financial matters, them Trustee shall have the right to use such principal or income to pay to such beneficiary, or for the benefit of such beneficiary, but nothing herein shall be deemed to impair the duty of Trustee to pay income to Settlor's Husband under an;y trust herein qualifying for the marital deduction (if created herein), unless Settlor's Husband is declared legally incompetent. Q. VESTING: No trust created herein, or by exercise of a power of appointment hereunder, shall continue for more than twenty-one (21) years after the death of the last to die of Settlor and the beneficiaries in being at the date of Settlor's death. Any property still held in trust at the expiration of that period shall immediately vest in and be distributed to the person or persons then entitled to receive or have the benefit of the income therefrom in the proportions in which they are entitled thereto, or if their interests are indefinite, then in equal shares, per stirpes. R TERMINATION: If at any time during the term of this Trust, Trustee determines, in its sole discretion, that the corpus of the Trust has become too small to be practical, or uneconomical to continue, then Trustee may distribute the corpus of the Trust Estate to the then income beneficiary or beneficiaries in accordance with the portions of income to which each beneficiary is entitled, or if such portions are not specifically set forth herein, then in such amounts as it deems appropriate. S. ADOPTED CHILDREN INCLUDED: The words "child, children or issue or descendants" as used in this Trust, shall include adopted children and adopted grandchildren, and children or grandchildren born or adopted after the date: of this Trust, unless expressly stated to the contrary. T. BUSINESS AUTHORITY: If the Trust Estate includes any interest which the Settlor had in a business at the time of Settlor's death, whether the same is a sole proprietorship, a partnership or a corporation in which Settlor owned all or a substantial pofion of the stock, the Trustee is authorized to continue the business, without order of court, until such time as it deems it advisable to sell, liquidate or distribute the same in kind. Trustee shall have all rights and powers in connection with the business as the Settlor had when living, including by way of example and not limitation, the powers to operate or join in the operation thereof as a going concern, to form or re-form a general or limited partnership, to incorporate or re-incorporate and to liquidate or sell the same or any part thereof, all as it deems advisable for the best interests of the Trust Estate and of the beneficiaries thereof, without any liability for loss resulting from the operation of the business except where such loss is the result of gross negligence or fraud on the part of the Trustee. The Trustee shall be entitled to receive for its services in connection with the business, such additional compensation as may be commensurate therewith. U. DISCRETIONARY POWER: In exercising discretionary powers granted to Trustee under this Trust, Trustee may give due regard to the assets and income of the beneficiary, other than assets and benefits under any trust created hereunder. V. POWERS THROUGH FINAL DISTRIBUTION: All powers and authorities granted to Trustee hereunder shall be fully exercisable by Trustee through and including final distribution of assets hereunder, even though the Trust may have temninated earlier. W. ALLOCATION OF ASSETS: Trustee may allocate assets among the beneficiaries (including any trust hereunder) without regard to the income tax basis of any such assets. X. PROTECTION OF MARITAL DEDUCTION: Notwithstanding anything to the contrary herein or in Schedule "B" hereof, no power, authority or discretion given to Trustee hereunder or in Schedule "B" hereof shall be construed in any manner which shall result in a disallowance of the marital deduction for any marital trust created for the benefit of Settlor's Husband, otherwise eligible for the marital deduction, if created hereunder, and any such power or ~ruthority which is construed to have such effect is void, hereby revoked, and to no effect, as if not set forth herein, in Trustee's discretion. Y. EMPLOYEE BENEFIT ELECTION: Trustee, in addition to ali powers granted by law, is hereby authorized to make such election in connection with settlements under employee benefit plans in which Settlor has an interest as Trustee deems most advantageous under all the circumstances. Z. EDUCATION DEFINED: The word "education" as use in this Trust shall mean and include, but not be limited to primary, secondary, collegiate and/or post-graduate education in private or parochial school, college, trade school or graduate school. It is Settlor's intention in granting Trustee the power to expend funds for "education" that the word "education" be interpreted broadly by Trustee. AA. OCCUPANCY OF RESIDENCE: To permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the assets of a trust for such beneficiary or beneficiaries and to pay the real Estate taxes Upon division or distribution of as exempt tntst and anon-exempt or partially exempt trust held hereunder, the Trustee, in its discretion, may allocate property from the exempt trust first to a share from which ageneration- skipping transfer is more likely to occur. EE. RESERVES: To maintain reasonable reserves for depreciation, depletion, amortization and obsolescence. FF. TRUSTEE'S POWER TO AMEND: Trustee-if and only if it is a corporate Trustee- shall have the power in its sole discretion, by an instrument filed with the trust records to amend the diapositive or administrative provisions of this indenture (including the provisions relating to the trustee); provided that only descendants ofthe grantor (or their estates) or charitable organizations described in Sections 2055(a) and 2522(a) ofthe Internal Revenue Code, as amended, shall be beneficiaries and the grantor shall not be given any right or power with respect to the trust property. Further, Trustee shall not exercise this power in such a way that a trust otherwise eligible for the marital deduction, or otherwise eligible as a qualified domestic trust does not qualify as such. GG. REAL ESTATE CONTRIBUTED BY SETTLOR-It is Settlor's intention that the contribution of real estate hereto by Settlor shall be free from real estate transfer taxes, either as a Living Trust, or as an Ordinary Trust (see Section 1101-C). Accordingly, no real estate forming a part of the Trust Estate which has been contributed hereto by Settlor, or procceds or income or other benefit from such real estate contributed by Settlor shall be distributed or eligible to be distributed to a beneficiary to whom the distribution would have generated a Real Estate Transfer Tax being payable if conveyed by Settlor duectly to that person. Further, any real estate contributed by Settlor to the Trust Estate, or proceeds or income or other benefit from such real estate contributed by Settlor shall be distributed, during Settlor's life, solely for the benefit of Settlor. Article VIII Applicable Law This Trust has been accepted in the State of Pennsylvania and shall in all respects be governed by the laws of that State. Further the situs of this Trust shall be in the State of Pennsylvania, county of Settlor's residence, or county where the Trust has been executed. Article IX Receipt of Policies Settlor, by joining in the execution ofthis instrument acknowledges (unless otherwise specified inwriting} that Settlor has retained custody and possession of the insurance policies, if any, described on Schedule "A" attached hereto and made a part hereof. Article X Trustee's Compensation The compensation payable to Trustee shall be the compensation due, in accordance with the fee schedule of Trustee, at the time Trustee renders services hereunder, but if Trustee has no such fee schedule, then such compensation shalll be reasonable. Article XI Resignation of Trustee Trustee may resign by giving written notice thereof to the Settlor, if living, or if Settlor is not living then to Settlor's Husband, or if Settlor's Husband is not living, by notice to Settlor's children, even if those children be minors, specifying a date, not less than thirty (30) days from the date of the notice, on which Trustee shalt be deemed to have resigned. Upon such date, Trustee shall be deemed to have resigned, and upon delivery of the assets of the Trust to the Successor Trustee appointed as described below, shall be free of any further duty to Settlor or the beneficiaries or the Successor Trustee hereunder, except for past acts or conduct of Trustee. A Successor Trustee, shall be appointed as follows: hrrun 18. Zoo?C:U1y filolW P Clirna N-DLoup A Piroup MARY E wst wyd 1. By Settlor, if then alive. 2. If Settlor is not then alive, then Settlor's Husband shall select the Successor Trustee. 3. If neither Settlor nor Setttor's Husband are alive, then such selection shall be made by majority vote of the income beneficiary or beneficiaries of the trust, who are twenty-one (21) years of age or older. 4. If Settlor and Settlor's Husband are not living, and there are no income beneficiaries of the age of twenty-one (21) years or older, or if the appropriate person above fails so to select a Successor Trustee, within ten days after notice of resignati~~n is given, then and in such events the Orphans' Court Division of the Court of Common Pleas of the County in which this Trust ha, its silos shall select a Successor Trustee having the qualifications listed above. Any Successor Trustee so selected shall serve on the same terms and conditions, and with the same powers and duties as if origin:~lly appointed. Artic4e XT1 Removal of Trustee Settlor's Husband shall have the right, by written notice to Trustee, to remove the Trustee. If Settlor's ltiisband so removes the Trustee, then Settlor's oldest named beneficiary shall have the authority to name a successor dvstee to serve on the same terms and conditions as set forth herein. Any such successor trustee shall be a corporation. or national bank authorized to exercise trust powers in the Commonwealth of Pennsylvania. IN WITNE`_':S WHEREOF, the Settlor, MARY ELIZABETH TROUP, and Trustee, FULTON FINANCIAL ADVISORS, have signed this Trust the day and year first above written. ~~ - ~ MAR, ELIZABETH TR Signed, seated ant delivered in the presence of: AT': EST: ~ orporate Seal) FULTON FINANCIAL ADVISORS F~Eruuy SOOIC:Uly filolN'P Chan N~Z~TioupA CWwp MARL' E wn7 fulia~.wpd COMMONWEALTH !7F PENNSYLVANIA: SS: COUNTY OFOAtifltlhi On the .~ •day of 2002, before me, the subscriber, a Notary Public in and for the Commonwealth and County, cametheabove-na~iicd MARY LIZABETH TROUP, satisfactorily proven to the to be the person whose name is subscribed to the within instrument, arnt acknowledged the above Agreement to be his act and deed, and desired the same might be recorded as such. WITNESS myhanil coot Notarial Seal. - Notary Public Notarial Seal Melissa S. Snyder, Notary PubOc My Commission Expires: yarrlsbu p t;,otmty COMMONWEALTH OI' PENNSYLVANIA: My ppmmisslo i Exp{rea Feb. 24, 2003 SS: Assogatiat of Notaries Member, Pennsylvania COUNTY OF ~/' ~'~,,,,i~y~c,~ .~ l a~ t~'~ On the ~ '''day of ~ -2~ ~ ,2002, the subscriber, a Notary Public in and for ~e Commonwealth and County, personally appeared ~;-~,rr~rr._ 1 _ h~u nn~-n3v~ ,who acknowledged himself to be the ^l~ tu;~n•.-~. _ of FULTON FINANCI ^.l. ADVISORS, and that he as such officer being authorized to do so, executed the foregoing instrw ant for the purpose therein contained by signing the name of the corporation by himself as such officer. IN WITNESS WHERGOF,1 have hereunto set my hand and oft'icial seal. Notary Public NotecW Seel My Commission Expires: Patti J.lahoe, Notary Public ty pty of Hartitbw~, _Drophin Cora2004 My CommWen ~cW ~sb 9, SCHEDULE"A" LIST OF THE LIFE INSURANCE POLICIES AND/OR PROPERTY DF..POSITED WITH FULT(ii~i FINANCIAL ADVTSORS UNDER REVOCABLE TRUST AGREEMENT WITH MARY ELIZABETH TROUP $1.00, TOGETHER WITH ALL TANGIBLE AND INTANGIBLE PERSONAL PROPERTY OF ANY KIND OR NATURE WHATSOE~- IiR, NOW OWNED OR HEREAFTER ACQUIRED. 1~. DISPOSITIVE PART SCHEDULE"B" PLAN OF DISTRIBUTION OF TRUST ESTATE OF MARY ELIZABETH T_RO P UNDER AGREEMENT DATED ,2002 Settlor gives all of Settlor's tangible personal property to her Husband, if he survives her; if not, then the Grandfather's clock shall pass to James E. Hinkle, and the rest of such property shall pass in accordance with a memorandum lodged with this trust, or, if none, and as to the rest, such property shall be divided between James E. Hinkle and Samuel F. Hinkle, 7r., as they shall decide but any dispute shall be resolved by Trustee. Trustee shall divide the remaining TF--Sf Estate (including but not limited to any and all property received by Trustee prior to Settlor's death, under Settlot's Last W ill and Testament, proceeds of life insurance, and all other property forming a corpt-s hereof, before the payment of inheritance, Estate or succession taxes, whether such taxes are paid from this tn-st or any other source), into two {2) parts, the first "Family" or "Credit Shelter", Part "A" and the second "Marital", Part "B", in the following manner, and each to be held on the following terms and conditions: PART "A" A. Amount; Composition: Part "A," the "Family" or "Credit Shelter" part, shall be assets having a value, at the date of Settlor's death of $400,000. TERMS OF DISTRIBUTION Part "A" shall be held by Settlor's Trustee, on the terms and conditions as follows: 1. Tn~stee may, in Trustee's uncontrolled discretion, if a corporate Trustee, or, if an individual Tn-stee, shall pay or advance to Settlor's executor, or person or entity acting as the representative of Settlor's Estate, even if a trustee, administration expenses and Estate and inheritance taxes (including the supplemental Estate tax on certain qualified plan benefits, butnot including any generation skipping transfer tax imposed on a direct skip), and other expenses to facilitate the administration of Settlor's Estate, with respect to property or interests subject to taxation by reason of Settlor's death, and whether passing i-nder Settlor's will, or otherwise, without apportionment, and without reimb--rsement from the principal hereof. During Husband's Lifetime 2. Tn-siee, in its .discretion, shall pay the income and may pay such portion of the principal of this Trust as Tn-stee decides from time to time for the support of Settlor's Husband and to maintain the standard of living to which Settlor's Husband has become accustomed and for leis maintenance, health and nursing care. 3. If Settlor's Husband is living on the last day of a calendar year, Settlor's Husband shall have the right, at any time on that day, to witl-draw the greater of Five Thousand Dollars ($5,000.00) or five per cent (S%) of the then aggregate value ofprincipal of the Trust, by written notice to the Tn-stee, and the Tn-st shall terminate as to such amount withdrawn. This right shall be exercisable annually, and is not cumulative. Upon and After Husband's Death 4. Upon the death of Settlor's Husband, or if Settlor's Husband does not survive Settlor, then this tn-st shall terminate, and Tn-stee shall pay the sum of $1 p~ p ~ c~. , to Wilson College of Chambersburg, Pa., and the balance of the fn-st F..state shall be divided equally among and paid, absolutely and free of mist, to James Hinkle (if not then living, then I-is issue), and Samuel F. Hinkle, Jr. (if not then living, then Iris issue) PART "B" I3. Amount; Composition: Part "B," shall be the remainder of the Trust Estate, if any. Part B or Tnist B shall be held and administered on the following terms and conditions: 1. Trustee shall pay the income and may pay such portion of the principal of this Trust as Trustee decides from time to time far the support of Settlor's Husband and to maintain the standard of living to which Settlor's Husband has become accustamed ark for his maintenance, health and nursing can. 2. If Settlor's spouse is not so living on the day of Settlor's death, or upon his subsequent death, Trustee shall divide and distribute the rest, residue and remainder of the Trust Estate, after payment of any required expenses or taxes, in accordance with the tem:~s and conditions set forth in Part A , A 4, of this Schedule B. C. Trustee shall pay any increase in federal Estate or inheritance taxes or administration expenses in the Estate of Settlor's Husband caused by the inclusion of this Marital Trust or Part "B" for tax purposes in the Estate of Settlor's Husband, from principal of Part "B". Trustee may rely upon a written statement from the executor of Settlor's Husband as to the amount of such tax or expense. D. Settlor's Husband shall have the right to compel Trustee to invest in income-producing property, as to investments in Part "B". E. In the event Settlor's Husband and Settlor should die under circumstances which render the order of their deaths uncertain, for the purposes of this Trust it shall be conclusively presumed that Settlor survived her Husband.. In such event, however, or in the event that Settlor's Ilusband shall die within six (6) months of the date of Settlor's death, (in lieu of the amount above specified}, Part "B" shall consist of that amount (but no more) of the principal held hereunder (without deduction for Estate or inheritance taxes) which must be added to the value of all other property for which the marital deduction is allowed, in order to give Settlor's Estate a marital deduction which would result in the lowest total of federal Estate tax on Settlor's Estate and Settlor's Husband's Estate. Such amount shall be determined on the assumption that Settlor died after Settlor's Husband on the date of Settlor's death and that Settlor's Husband's Estate was valued as of the date upon (and in the manner in) which Settlor's E ate is valued for federal Estate tax purposes. V ~7~a- MARY IZABETH TROUP l.nv~rv IB. 20WC:~Aty (Ia1WP Clirni N-Z~Tmup A C1roup Mi1R1' E trust.xyd 12 5th'-13-~llbf ll:.Sb hrom:hllLIUV h1hFU1l;1FL Ftl.)tl f1 f X31 f f9 f l o: i fl r 37~ 1x9 r. 1 r • i ~ ~ '~ i ~ ~. 6 AMENDMENT TO TRUST _ _ Y creatad by 11~A1~rBLIZ~lBEr~[ 1'EOU,~, ,rtti~ T~USTBB Dated Fabn+ary 6, 2002 Dated: S .~, 2006 FULTON FINANCIAL ADVISORS Re: Tti'pat Aareeneettt dated February 6, 2002 between bL4RX ELIZ~tBB7'H TiROi1P as Settlor and FULT4N FINANCLlL .lDYIS4RS as Trustee, Grentlcmen: Pursuant to the rights reserved to SETTLOR under Article V(a) of this Trust, MARY ELYZABETH TROUP wishes to sad does hereby amend this Trust as set forth in this AMENDMENT T4 TRUS-T. In all respects, other than those specifically set forth below, the terms and conditions of the above Trust are radioed and canfermed, in their entirety. Schedule "B", "pion of Distrilrution of Trust Estate of MARY ELIZABETH TROUp Under Agreement dated February 6, 2002" is deleted in its entirety and the attached Schedule " " is substituted in its place. ~~ tn~y y~ ~ .,~ MAR~LIZ ETH TROUP A FTBD this ~~day of 2406. FUN FINANCIAL.AD ice) CUMh10NWEA4TH OF PENNSYI,vANIA: SS: COUNTY OF DAUP On the day of 2U06, before me, the subscn'bcr, s Nottry Public itt end for said Cotmtwawatth u-d outtty, cane the abovan ed MARY EL IZA9~'I'H T[toUP, ~ctan'ly prova- to me to be the person wfiose n~ u subscribed to tht: r~itfiin 711d 7~clctowledgod tLc tibove btsttwttent sO be htrlhis set tnd decd, tnd destc~d the store might be rtxot~ded is such. COMMO ~ t gpt~, NobvW 9oa ~ Stu~lrne J. ArCtits9ld, Public Publ! ~ ~^ 30~a0 ~ My Member, Pen~ylvinis AtleCiaNOfl Of Npttri~x C'~NiY f1Lt'S~WP Chat A~11'1or4 A Crwtld Oi bgq~pt _ _ ,_._ _. xr-i„~-cw~ 11.J1 rru~u.rUL~UIV rtirwwin.. rw iai wi i i-t~ ~u.• ~i~ .,x ~..+~~ ._.. __ • • ~DULB "8" PLAN OF DISTRYBUTIQN OF 'Y'RUST ESTATE OF MARY ELIZABE'~ 1'ROUP UNDER AGREEMENT DATED FEBRUARY 6,2002 Settlor gives all of S~ttlor's tangible personal property to her Husband, if he survives her; if not, then the Grandfather's clock shall pass to Tames E. Hinkle, and the rest of such property shall pass in accordance with a memora~ndura lodged with this suet, or, if none, and as to the rest, such property shall be divided between James E. Hinkle and Samuel P. Hinkle, Jr., as they shall decide but any dispute shall be resolved by Trustee. Trustee shall diatn~ute the Trust Estate (including but not limited to any ~d all property received by Trustee prior to Settlor's death, under Settlor's Last Will and Testament, proceeds of life insurance, and ail other property forming a corpus hereof), in the following manner, and on the following terms and conditions: 1. Trustee may, in Trustee's uncontrolled discretion, pay or advance to 5ettlor's . ~~ - .. executor, or person or entity acting as the representativo of Settlor's Estate, even if a trustee, administration expenses and Estate and inheritance taxes, and other expenses to facilitate the administration of Settlot's Estate, with respect to property or interests subjectto taxationby reason of Settlor's death, and v~rhether passing under Settlor's will, or otherwise, without apportionment, and without reimbursement from the principal hereof. DurinY gusband's Lifetime 2. Trustee shall pay the income and may pay such portion of the principal of this Trust as Trustee decides from time to time for the support of Settlor's Husband and to maintain the standard of living to which Settlor's Husband has become aecusto~d and for his maintenance, health, medical and nursing care. 3. Settlor's Husband shall have the right, at any time to withdraw not greater than one half of the initial value of the trust, at any time and for any reason, and t1,e Trust shall ternunate as to such amount withdrawn. C:~pIT PQ.8511VP Qietl A-21Trap A S.~~omi 06 ~ry.Mpd btt'~1J'CrMO( L1:J1 rrom:ru..~uv ri~wwar~ ~ v iai c.aa i i~~ .v•. ... ..~~ ~..~. L ~ ~ 1Jpa~ ul~t A~eT HOabaltl's Dett6 4. Upon .the death of Settlor's Husband, or if SettJor's Husband does not survive Settlor, then this trust shall terminate, and 1`rustee shall pay the sum of ~5,000.OI), each, to Wilson Coltege of Chmnbersburg, Pa., and to Pine Street Presbyterian church, of Harrisburg, P,A., and the balance of the Trust Estate shall be divided equally among and paid, absolutely and free of trust, to James Hinkle (if not then living, then his issue), and Samuel F. Hinkle, Jr, (if not then living, then his issue). However, if either Samuel F. Hinkle, Jr., or James E. Hinkle, or both, disclaims all or a part of this gift, or any interest in this Trust Estate, )x may disclaim any portion of any such interest as follows: . a. Each disclaimer shall be in writing and shall be delivered to Trustee. A disclaimer by the personal representative of a deceased beneficiary, the properly authorized attorney in fact of a beneficiary, or tht guardian of an incompetent beneficiary shall have the same effect as a disclaimer by the beneficiary. b. The disclaimed interest shall be disposed of, and the provisions of any Trust which relate to the disclaimed interest shall be administered, as though the beneficiary did not survive Settlor. However, if the disclaiming beneficiary should disclaim any part of this Trust Estate, and if the disclaimer is a "qualified disclaimer" within the meaning of Section 2S 18 of the Internal Revenue Code, the part which the disclaiming beneficiary disclaims shall be paid to his issue, absolutely. ELIZ, O C!~IY!(I.f~¢VYP Cwt A,217Yap A GWnad06 b~y.~'P~ ~'$-13-~t]07 11:34 From:FI~TON FINFlNCIt~I. ADV 717 231 7747 Toil ?i7 392 1324 P.2 ,. LAST VV~L AND TESTAMEI~('r QF MARrY E, T~tOUP 1, MART' E. TRQITI', make this to be my Last Will and Teatametlt, aryl I hereby revoke any previous Will. FIRS'C: 1 daeet my Exoctttor to peg all rnY last tllttess and funeral expenses as suan as convenient. SECOND; All dx test, residue and remainder of my estate, of whosoever oaturo and wberesoevet situate, including that over which Y have a Pawer of Appolnmoent, I give, devise and bequeath (n Tnist to Fulton iifNANCIAL ADVISORS, tt-e'['rustbe, under the Trust Agreement with rrte as Settler dated '~ .2002. I hereby waive the power olAppoiiit~nent itx tht Trust Agrtcmertt created by mY spouse with Fulton l'Il~ANCIAL ADVISORS as Trt~tee dated '],.~~ . 2002 THIItD: I direct that all estate, inheritance and other taxes in the nature thereof, together with any inure st and penalties thcrccm, becomictg payable because of mY death with respect to the property conatitutir-g my prross estate far death tax pwposes, whether ar not such property passes under this Will, bt paid fiom the principal of Part "A" under tY-e Trust of which I am Settbr deseabai in paragraph SECOND above. vo person roeeiving or having a henefrcial interest in any such property, whether order this q-ill at othtrwisc, shall at any time be requirtd to contnbute to or refund any pact thereof; provided, however, that this direction shall not apply to the tat7tes on any property inCtudcd in my estate ;otcly bccaase afa power of appoiatnsestt ihd'tovcr whichl possess but have not exarei9cd or nn arty qualified terminable iutercat or m any generation-shipping transfer taxes, ~'. FpURTH: My Facteutot is hereby authorised and empowered, in addition to Rnch powers gratued executors by law, ap exercisable without court order. (a) to sell sectuides or other property, real or personal ar both; (b) m barrow money from such persona as it may desire, inch>ding the power to horse W from itself as an individual or as a ftduciary under any finest Agreement for any purpose necessary or desirable in connection with the payment of taxes or other matters u>cidental to the settlement or administration of my )/state, or for invcstrnettt purposes, on either a secured or unsecured basis, at such rate of interest as my )executor may deem acceptable atxl to sign notes and to pledge the assets of my Estee as sect,rity therefor; this authority to borrow and pledge shall not apply as to asyCts which are ur might be, except fns such authnri~urion, eligible for the marits~l deduction; (c) to make non-protata distributions in kind or partly PagtloC4 '~~ , ~. ~ ~~ , SE~'-13-2007' 11:34 From:FlLTI]N f=IN~tCIAL fDV 717 231 7747 To: i 717 392 1324 P.3 its k,od a partlyy in anh: (d) to retain alt or spy poll ofrny properly, real otc p0[aoMl, Coastitutioa M' lsate for such tlrnt as ray Execubr deettts best or ro irtvtst or reinvc:t the Estate in atry properly, real of personal, of any kind or nature, including stocJts, bonds, mongnges, odor scctnitieo and corrxrx-n trttst funds ofthe Corporate Executor. if any, without being linmted or restricted to investments as now or msy hereafter be prescribed for fiduciaries by law Inc lading the right to acquire, sdl or Hain stock in the Corporals Fiduciary. Exct:utot may invest, rcimest, buy, s:,11 or trade options, puts, calls, or atry other type of fittaaeial instrtrntent, the raturc of which Held not be contemplated or in ettistcnec at the time L~1ts Wllt 13 Written.; Without being TestnCted to ~lagal" investments (e) Do the Jaat income ax returns and to consent in joint etR ax returns aritb mY wife, her executors or adrainistraboct; (f) to eoanprnrnise claims against or in favor of the Esate, wiW or without Court approval on such tame and conditions as Executor dorm appmnriate, inttry Executor's sak discretion; (g) if the Bstate includes any interestwhkb 1 had in abusiaess st the lima ofmy death, whether late same is a sole proprietorship, a parnttrahip, or a cotporntion in WbIGti I owned sll a< a substantial portion of tlti snick, to contimre the business, until :uch lilac as my Exaxttor dt~ advisable fi seU, liquidate of distribute the same in kind. Executor shall have all rights sad powers in connection with the business as L lta~d when living. including byway of example and not limitation, the powers to operate or join in the opee~ttion thereof as a going cor-cem, to form or m-farm a gtacral ar)itnitad pstmership, to incorporate or rr-incorporate and to liquidaVS or sell lire same or any part thereoi, all as it deerrn advisable for the best interests of the Estate and of the beneficiuies thereof; without any liability for loss resulting from the operation of said business except where such toss is the result of negligence or fraud on the part of the Executor; (b) to receive, for its stn~ices in connection with any such business, such additional compensation as may be ctxrarrensurate therewith; (i) to claim, In m7 Executor's discretion, expenses of administration of ray Estate as dtductiott6 for federal irtcotna tax purposes, when this will result in au overall reduction of income and death taxes fur my Estatt (no adjustments between incotrte and principal or in the amount of the distributions to the tntsts created by separate instrtutteat shall be required as a result of such action); (j) in my Executor's sole discretion, to elect (or sot) to treat asproperry passing to my wifeand as eligible for the marital deduction under i.R.C. Section 2p56(a) property which is "qualified terntinablc interest property" withinthe nlctunng of I.R.C. Section 2t)StS(b)(7), in all regards except for such cltctivn; (k) iu my Executor's sole discretion m allocate such excmptiotu as arc available as to the generation skipping transfer tax to any property, m excluctc any property from that allocation and to make all itlatcd al locations thereto. N o bcatticiary shall have any clai.nt against my Executor Cor cxcrcisinQ such allocation powers as S-ranted het'ein. (I) in toy ~~~ )'age 2 of 4 SEA-13-c007 11:34 From:FU.TON FINANCIAL ADV 717 231 7747 To:i 717 392 1324 P.4~19 IIxecttao~'a sok discKtioa m compromise tttxes tm lbttue irtteresa on stuff terms sad eartditions m F.xacttoor deems appropriate; (m) to tminlain traootublc reserrrca for depreciatloq depletion, amortization artd obsoleacencc; (n) to disclaim any httcratt in any estate or trust in which I may have an interest. FITTH~ I ttominate, cotutitutn and appoint Pultort FRVANCIAI. AUYISORS, as Executor under thin my Last W i11 and Testament. No hood shall be required in this or any other jurisdktion of my Executor. S IXTIi: The eornyetrtatien payablr to toy }3xecubr shall be the eott>pensation due, in keardatue with the fee schedule of my BkeCutnr at the time such services are tersdered, or if mY Exctxttor Is an indlvidasl, such compensation shall be reasottabb compensation. SEVIrNTH:1 hereby antltoriu my Executor In addition to all powers gratttad by law, to make such election in connection Mith settktnents tuadcr etnployu benefit plans In which 1 have an iatetest as my Executori deems most advantageous under all the circumstances. 1N WITNESS W HEREOF, I. MARY E. TROUP, the Testator, to thin my Last Wi11 and Testament, printed on four (4) shcett of paper have set my baud and seal this ~ day of ~-~~~`` ~ , 202. ,r MARY E.. T1t0 Signed, seNeJ, published and dcclsred by MARY ~. TROUP, the said Te:Error, tiS and for her Last Will and Testament, in our presence, at her request and in the presence of each other hart 6creunto set our bends and scale as attesting witnesses. residing at rosiding u Page 3 of 4 RM<~N WEALTH 1Writer's Direct Dial Number 1;717) 291-2719 T STRATEGIES June 11, 2008 If you should have any questions, please let me know. Thank you for your assistance. Sincerely yours, Carol R. Fahnetock, CTFA Vice President Clermont Wealth Strategies a division of Fulton Financial Advisors, N.A. ]EZegister of Wills `~ `~' Dauphin County Courthouse o =~ ~ ~ ; ~ :P.O. Box 1295 ' -'_ ~ _=~~ _ ~_ ~' _ :: ~ :Harrisburg, PA 17108-1295 - ? ~ `~^_' c.a ~-~ ~o ~ ~ > - Re: Estate of Mary E. Troup, Deceased -~ , ~ ,_,.. _... j ''~ File No. 2107-1129 :~ ~ ~ - a v cr+ Dear Sir/Madam: Enclosed is the PA Inheritance Tax Return for the above referenced estate. There is no additional tax due and we are requesting a refund of the overpayment. I am also enclosing front pages of the Inheritance Tax Return to be time stamped and returned to me in the postage-paid envelope provided. CRF:cIo Enclosures cc: Robert C. Spitzer, Esquire One Penn Square, P.O. Box 7989 Lancaster, PA 17604 clermontwealth.com RM~~NT WEALTH STRATEGIES Writer's Direct Dial Number (717) 291-2719 Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 June 12, 2008 Re: Estate of Mary E. Troup, Deceased File No. 2107-1129 :Dear Sir/Madam: n 4 _ _ " ? ~ J r-- C _ - ..., _. - ~ ~ _ , ~_-> .F.s %~~ .~ . ,_ ~ ., -1 ~ ~ ., , c~ v; Enclosed is a check, in the amount of $15.00, to cover the filing cost of the PA [nheritance Tax Return for the above referenced estate. The PA Inheritance Tax Return was erroneously sent to the Dauphin County Courthouse and is being sent by overnight mail to your office under separate cover. When you receive the PA Inheritance Tax Return, please time stamp all copies and forward the time-stamped front pages to me in the postage paid envelope I provided. If you should have any questions, please let me know. Thank you for your assistance. CRF:cIo Enclosures c;c: Robert C. Spitzer, Esquire Sincerely yours, Carol R. Fahnetock, CTFA Vice President Clermont Wealth Strategies a division of Fulton Financial Advisors, N.A. One Penn Square, PO. 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