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Home My WebLink About04-0317PNCAD qSORS PO Box 308 Camp Hill Pa 17001-0308 (717) 730-2265 April 2, 2004 Register Of Wills Cumberland County Courthouse South Hanover St Carlisle, PA 17013 Re: Paul E. Guyer Estate Date of Death 7/5/2003 File #: Dear Register Of Wills: ~ -Oq -:5 i"l On behalf of the Surviving Spouse of the above-referenced Estate, I enclose a check in the amount of $24,730.26 balance due on account of Pennsylvania Inheritance Tax along with two original completed copies of the tax return. I have also enclosed a check in the amount of $15.00 for filing fees. Please send us the usual customary receipt at your earliest convenience. Thank you for your assistance. Sincerely, Carrie M. Vogelsong Trust Officer Assistant Vice President Enclosures: CMV/jmh A member of The PNC Financial Services Group 4242 Carlisle Pike Camp Hill Pennsylvania 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~.gUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003752 VOGELSONG CARRIE PNC ADVISORS PO BOX 308 CAMP HILL, PA 17001-0308 ........ fold ESTATE INFORMATION: SSN: 172-01-1704 Fl-LE NUMBER: DECEDENT NAME: GUYER PAUL E DATE OF PAYMENT: 04/02/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 00/00/0000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $24,730.26 REMARKS: CHECK# 1161829 SEAL TOTAL AMOUNT PAID' $24,730.26 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BEV-1 ~a~ COMMONWEALTH OF PENNSYLVANIA DEPN~q~ ENT OF REVENUE DEPT. 280601 ~ARRiSBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER ~.' DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) Guyer, Paul E. uJ ta SOCIAL SECURI'P( NUMBER 172-01-1704 REGISTER OF WILLS '~----~13. Remelnd~r Retur~ (d;/; of death {IF APPIJ CABLE) SURVIVING SPOUSE~ NAME (LAST. FIRST. AND MIDDLE INmAL) Guyer, Carolyn ' ~ 1. OHglnaJ Return [~ 2. Supplemental Return {~ 4. Limited Estate [] 4a. Future Intemot Compromise (date of death after 12-12-82} ~ 6. DecedentDiedTestate (AttachcopyofWIII) ~ 7. Decedent MaL~tainedaUvlngTn~at(Atta=h~yefTmst) ~ 9. Litigation Proceeds Received [] 5. Federal EsteteTax Return Required -- 8. Total Nurnber of Sa~e Deposit Boxes ._l H IS~* S E CTIONfM U ~T~ET60 U P,B ETE D~. ~ COR RE SEON OEN CE:AN~CONFID E NTIAL~TAX!IN EORMATIONISHOU~!OIRECT ED aTb~ NAME Carrie Vogelsong FIRM NAME (IfAppli~bM) PNC Advisors ~LEPH~E NUMBER 717-730-2276 Camp Hill, PA 170011~308 1. ~ Estate (Schedule A) (1) 0 · 2. S~=cks and Eonds (Schedule B) (2) 384, 3. Closely Held Con~omtlen. Par~emhlp orSole4~mpdetorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Pemonel Property {Schedule E) (5) Jo{~v Owned Proper~y (Schedule F) (6) Separate B~31ing Requested 7. Intar-V~sTranstsm&Mlscellane~usNoe-PmbataPmpe~/ (7) (Schedule G (x L) 8.. Total Gros~ Asseta (total L~nes 1-7) 9. Funeral Expenses & AdmlelstratlYe Costs (Schedule H) (9) 10. DebtsofDecedent, MortgageLlabiUfies,&Liens(Schedulel) (10) 11. Total Deductions (total Lines 9 & 10} 12. Net Value of Estate (Line ti minus Line 11 ) 13. Chadtable end Governmental Bequests/Sec 9113 Tr~sts let which ~ elec0on te tax has not been mede (Schedule J) 0.00 0.00 0.00 o. OF :i 646,334.47 (8) 7,580.00 0.00 (11) (12) (13) 646,718.86 7,580.00 639,138.86 0;00 639,138.86 14. Net Value Subject to Tax (Line 12 minus Line 13} (t4) SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rote 17. Amount of Line 14 t a0cable at sibling rata 18. Amount of Line '14 taxable at collatarel rate 19. Tax Due 89,577.44 x.0O (15) 0.00 549,561.42 x .o4'~ (16) 24,730.26 0.00 x.12 (17) 0.00 0.00 x.15 (18) 0.00 (19) 24,730.26 2W46451.0~ ,~eced~6t's Comple;e Address: :lAlbright Drive IMechanicsbur9 I%? Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousat Poverty Credit 0.00 B. Prior Payments 0.00 C. Discount 0. O0 3. Interest/Penalty if applicable D. Interest 0 o O0 E. Penalty 0. O0 (1) Total Credits (A + B + C) (2) Total Interest/Penalty(D + E) (3) 24,730.26 0.00 0.00 24,730.26 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2. enter the difference. This.is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BAL/tRCE DUE. Make Check Pa' AGENT (5B) 24,730.26 PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING ~ 'X" IN THE ~PROPRIATE BLOCKS 1. Did decedent make a t~ansfer and: a. retain the use or income of the property transferred; ....................... b. retain the right to designate who shall use the property transferred or its income; ......... c. retain a rev~'sionary interest; er ................................ d. receive the promise for life of either payments, benefits or care? ................. 2. If death occurred after December 12, 1982, did decedent transfer property within one yea~ of death without receiving adequate consideration? ............................ 3. Did decedent own an "in trust for* or payable upon death bank account er secudty at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ ['~ r~ · IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. SIGNA'r~I,~':OFI~ERSONI~I~SPCflSIBLEFORFILINGRERJRN PNC Bank, N.A. · A[:~RESS P.O. BOX 3t~T8 U ~ ' Camp Hill, PA 17001 SIGNA3URE OF PREPARER O'~ 1}4AN ?~.%~C $ ENTATIVE OATE AUOR~SS [72 P.S.§ 9916 (a) (1.1} (i)]. For dates of death on or a~ter January 1, 1995, the tax rate Imposed on the net value of tlans~em to or for the use of the surviving spouse I$ 0% 172 P.S. § 9116 (a) (1.t) (Ii}] For dates of death on or after July 1, 2000: or a stepparent of the child is 0% [72 P.S. § 9116(a)(1.2)]. The rex rate imposed on the net value of transfe~ to o~ for the use of the decedent% lineal be~ eficiedes is 4.5%, except as noted In 72 P.S. § 9116( t .2 ) [72 P.S. § 9116(a)(1 )]. The tax rate imposed on the net value of transfers to o~ fo~ fi~e use of the decedent's siblings is 12% (72 P.S. § 9116(a)( 1.3)]. A sibling is defined, under Section 91 ft2. as an ESTATE OF PAUL E. GUYER DOD: JULY 5, 2003 Paul J. Guyer died testate on 7/5/03. Carolyn B. Guyer was named Executrix under the Will. Should she fail to qualify as Executrix, decedent then appoints CCNB, N.A. (now PNC Bank, N.A.) Executor. Since nearly all of Paul Guyer's assets were either jointly owned or held in the Paul E. Guyer Revocable Trust the Will was not probated. PNC Bank, N.A., trustee of the Paul E. Guyer ReVocable trust is filing the return as party in possession of the assets. COMMONWEALTH OF PENNSYLVANIA . INHERITANCE TAX RETURN RF_SID~"IT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER Guyer, P&ul E. -- All property jointly-owned with right of survivorship must be disclosed on Schedule F. 13~M VALUE AT DATE NUMBER DESCRIP~ON OF DEATH 1. 384.39' 11 sh Pru~ential Financial CUSIP ?~4320102 % 34.93375 TOTAL (Also enter on line 2, Recapitulation) $ 3 84.3 9 2w46963.000 (If more space is needed, insert additional sheets of the same size) COMM~EAL~14 OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER Guyer, Paul E. __ Thisschedule mustbecompletedandfilediftheanswertoany~questionslthrough4on ~ereversesideofthe REV-1500COVERSHEETis ~s. ITEM INCL[JDE ~E N~ OF "JHE TRANSFEREE, THEIR RE~ONSHIP TO DATE OF DEATH DECD'S EXCLUSION 1. Paul E. Guyer created a 0.00 100.00 0.00 0.01 Revocable Trust under Agreement dated 6/16/93, as amended, with CCNB (now PNC Bank, N.A.). The assets held in the trust have been valued as of his date of death, 7/5/03, as follows= 200 sh Flextronlcs Iht1 Ltd 2,138.00 100.00 0.00 2,138.0( CUSIP Y2573F102 ~ 10.69 120 sh AOL Time Warner Inc 1,978.20 100.00 0.00 1,978.2( CUSIP 00184A105 ~ 16.4850 200 sh Air Products & Cheme 8,387.50 100.00 0.00 8,387~5{ Inc CUSIP 009158106 ~ 41.9375 Dividend payable 8/11/03 46.00 100.00 0.00 46.0( 100 sh American Intl Group 5,703.63 100.00 0.00 5,703.6] cusip 026874107 % 57.03625 2,000 sh Blackrock Large Cp 16,060.00 100.00 0.00 16,060.0~ Growth Equity Fd CUSIP 091927624 ~ 8.03 2705.161 sh Blackrock Small 31,406.92 100.00 0.00 31,406.92 Growth Equity Fd CUSIP 091928101 ~ 11.61 23,674.242 sh Blackrock PA 261,837.12 100.00 0.00 261,837.12 Taxfree Fd CUSIP 091928622 % 11.06 Total from continuation pages .... 318,777.10 TOTAL(AIsoenteronline7, Re~pitulation) $ 646,334.47 (If more space is needed, insert add~onal sheets of same size,) 2W46AF 2.000 Page 2 Estate of~ Guyer, Paul E. ._ Schedule G -- Inter-vivos Transfers & Misc. Non-probate Property £tem 'Description Date of death % of Decd's Exclusion Value of asset Interest (If applicable) Taxable Value 1,186.741 sh Blackrock MICP Value Equity Fd CUSIP 091928812 ~ 11.05 2,324.448 eh Blackrock MICP Gr Equity Ins CUSIP 091923861 100 sh Cardinal Health Inc CUSIP 14149Y108 ~ 66.5925 Dividend payable 7/15/03 100 sh Comcast Cor~ New CUSIP 20030N101 ~ 31.70325 100 sh EOG Res Inc. CUSIP 26875P101 ~ 41.00 150 sh Exelon Corp. CUSIP 30161N101 ~ 59.8225 200 sh EXXON Mobil Corp CUSIP #0231G102 ~ 36.1130 200 sh FPL Group, Inc. CUSIP 302571104 ~ 66.4250 1036.269 sh Fidelity Advisor Ser IDiv Growth Instl CUSIP, 315805590 ~ 10.5300 13,113.49 100.00 0.00 13,113.49 17,386.87 100.00 0.00 17,386.87 6,659.25 100.00 0.00 6,659.25 3.00 100.00 0.00 3.00 3,170.33 100.00 0.00 3,170.33 4,100.00 100.00 0.00 4,100.00 8,973.38 100.00 0.00 8,973.38 7,222.60 100.00 0.00 7,222.60 13,285.00 100.00 0.00 13,285.00 10,911.91 100.00 0.00 10,911.91 Page Estate 0£5 Ouyer, Paul E. Schedule ~ -- Inter-vivos Transfers & Misc. Non-probate Property Description Date of death % o£ Decd's Exolusi0n Value of asset Interest (If applicable) Taxable Value 400 sh ~eneral Electric Co. CUSIP 369604103 ~ 28.8950 Dividend payable 7/25/03 150 sh H.J Heinz Co CUSIP 423074103 ~ 33.0625 Dividend payable 7/10/03 200 sh Johnson & Johnson Inc CUSIP 478160104 @ 52.9675 150 sh Kraft Foods, Inc CUSIP 50075N104 ~ 32.2350 Dividend payable 7/7/03 200 sh Medtronic Inc CUSIP 565055106 ~ 47.7325 Dividend payable 7/25/03 300 sh Oracle Corp CUSIP 68389X105 ~ 12.4225 100 sh Pepsico Inc. CUSIP 713448108 ~ 44.2850 300 sh Sunguard Data Sys Inc CUSIP 867363103 ~ 25.8900 11,558.00 100.00 0.00 11,558.00 76.00 100.00 0.00 76.00 4,959.38 100.00 0.00 4,959.38 40.50 100.00 0.00 40.50 10,593.50 100.00 0.00 10,593.50 4,835.25 100.00 0.00 4,835.25 22.50 100.00 0.00 22.50 9,546.50 100.00 0.00 9,546.50 14.50 100.00 0.00 14.50 3,726.75 100.00 0.00 3,726.75 4,428.50 100.00 0.00 4,428.50 7,767.00 100.00 0.00 7,767.00 Page 4 Estate of~ Guyer, Paul E. Schedule O -- Inter-vivos Transfers & Misc. Non-probate Property Item Description Date of deeth~ % of Decd's Exclusion Value of asset Interest (If applicable) Taxable Value 60,000 Par U.S. Savings Bds Ser EE CUSIP 912540EB3 Dated 2/1/88 ~ 114.4800 148.21 sh Vanguard Index Trust 500 Port£olio CUSIP 922908108 ~ 91.070 805.242 sh Vanguard index Tr Total Stock Market CUSIP 922908306 ~ 22.7800 244 sh Verizon Communications CUSIP 92343V104 ~ 99.8125 6174.145 sh Scudder Invt Morgan Grenfell Strm Nun BDINV CUSIP 8116P675 ~ 10.41 1866.90 sh Blackrock Money Market Fd ~ 1.00 68,688.00 100.00 0.00 13,497.48 100.00 0.00 18,343.41 100.00 0.00 9,714.25 100.00 0.00 64,272.85 100.00 0.00 1,866.90 100.00 . 0.00 68,688.00 13,497.48 18,343.41 9,714.25 64,272.85 1,866.90 TOTAL. (Carr~ forward to main schedule) · · · 318,777.10 COMM4DNWEALI~ OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Quyer, Paul E. -- ~EM NUMBER Deb~ ~ decedentmustbe mportedonSchedulel. DESCRIPTION 1. FUNERAL ID(PENSES: Carolyn Guyer Ee~mbursement for m~scell&neous funeral expenses ADMINISTRATIVE COSTS: Personal Representative's Commissions NameofPersonaIRepresentative(s) PNC Bank, N.&. Social Security Number(s) / EIN Number of Personal Rep[esentative(s) Street Address P.O. Box 308 City Cam]~ HJ. 11 State PA Zip 17001 Year(s) Commission Paid: TO be AttorneyFees Na3~et Johnson, Duff'ia, et al Family Exemption: (If decedent's address is not the same as claimant's, attach explanation} Claimant Street Address City State __ Zip Relationship of Claimant to Decedent Probate Fees Tax Return Preparer's Fees AMOUNT 480.00 6,400.00 700.00 '0.00 0.00 0.00 0.00 TOTAL (Also enter on line 9, Recapitulation) $ 7,580.00 2W46AG 2.000 (if more space is needed, insert additional sheets of same size) ~REV-1513 ~X* (9~00) COMMONVVEALT~I OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Quver, Paul R, -- RELA3~ONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPER'i'Y Do Not List Trustee(s) OF ESTATE II. TAXABLE DISTRIBUTIONS[includeo~dghts~usaldi~rib~ions, andtmnsfem underSec. 9116(a)(1.2)] guyer, Carolyn 501 Alhr~ght Drive Mechan~csburg, PA 17055 Buchanan, Lucy ~ 80 Beltz Road Telford, PA 18969 Spouse Daughter 89,577.44 549,561.42 DOLLAR AMOUNTS FOR DIS'I~JBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DIS3~IBU~ONS UNDER SEC~ON 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B, CHARITABLE AND GOVERNMENTAL DISI~IBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 0 · 0 0 2W46A] 1.000 (If more space is needed, insert additional sheets of the same size) ESTATE OF PAUL E. GUYER DOD: JULY 5, 2003 SCHEDULE J - Rider Under the terms of the Will of Paul Guyer, residue of his estate is bequeathed to a Trust created by Paul Guyer under date of 6/16/93, as amended. The assets of the trust are held in fu~er trust for the life of his wife, Carolyn Guyer. IncOme is payable to Carolyn Guyer for her life. In addition, the Trustee (i.e. PNC Bank) may apply principal, in its sole discretion, for the support of Carolyn Guyer. At the death of Carolyn Guyer the trust continues for the benefit of the Settlor's daughter, Lucy G. Buchanan. Income is then payable to Lucy Buchanan for her life and in addition, she has a power to withdraw, annually, an amount not to exceed the greater 0f $5,000.00 or 5% of the then aggregate value of the trust. The trustee also has a discretionary power to expend principal in support Settlor's daughter. At the death of Lucy Buchanan the trust continues for the grandchildren of Paul Guyer. Income is to be accumulated until each grandchild reaches age 21. At age 21 income is . distributable to each grandchild. When each grandchild attains age 25 he or she may with the entire remaining principal balance. Paul Guyer has two grandchildren: Heather Buchanan b. 10/4/81 (age 22) Jonathan Buchanan b. 3/26/85 (age 19) Should a grandchild die before receiving the entire balance of his/her trust the Trust shall terminate and the principal and accumulated income shall be paid to the then living issue of said grandchild per stirpes. Should the grandchild die leaving no issue the principal and accumulated income shall be paid to Settlor's other grandchild. Should there be no issue of Settlor's grandchildren then living the principal will pass to various charities. COt,/~ONWEAL~-I OF PENNSYLVANIA INHERITANCE TAX REI~JRN RETICENT DECEDENT ESTATE OF FILE NUMBER guyer, P&ul E. SCHEDULE K LIFE ESTATE; ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) This schedule is to be used for all single life, joint or successive life estate and term certain celculations. 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 on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. [] Will [] Intervivos Deed of Trust [] Other NAME(S) OF NEAREST AGE AT TERM OF YEARS LIFE ESTATE IS LIFE TENANT(S) DATE OF BIRTH DATE OF DEATH PAYABLE guyer, Carolyn )6/01/1916 87 r~ Life or [--I Term of Years r~l Life or ~-~ Term of Yearn [-~ Life or ~-~ Term of Years ....... r--1 Life or ~ Term of Years 1. Value of fund from which life estate is payable $ 639,838 o 86 2. Actuarial factor per appro~riate table 0.14 Interest table rate - L_~ 3 1/2% [] 6% [] 10%o [] VarisbleRate 3°00% 3. Value of life estate (Line 1 multiplied by Line 2) $ 89,5'/-/o 44 NAME(S) OF NEAREST AGE AT TERM OF YEARS ANNUITANT(S) DATE OF BIRTH DATE OF DEATH ANNUITY iS PAYABLE ~ Life or [-'-] Term of Years J~ Life or ~] Term of Yearn [---1 Life or ~ Term of Years ~ Life or ~ Term of Years 1. Value of fund from which annuity is payabie $ 2. Check appropriate block below and enier corresponding (number) Frequency of payout - [] Weekly (52) [~ Bi-weekly (26)~1 Monthly (12) [] Quarterly (4) [] Semi-annually (2) [] Annually (1) [~ther ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate [] 3 1/2% [] 6%0 ~-1 10% [] Variable Rate Adjustment Factor (see instructions) 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 $ If using variable rate and period payout is at beginning of per[od, calculation is: (Line 4 x Line 5 x Line 6) + Line 3 $ 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, 15, 16and 17. (If more space is needed, inser~ additional sheets of the same size) 2W46AJ 1.000 COMMONWEAL3~H OF PENNSYLVANIA SCHEDULE O ELECTION UNDER SEC. 9113(A) SPOUSAL DISTRIBUTIONS) ESTATE OF FILE NUMBER Quoter, Paul E. -- Do not complete this schedule unless the estate is making the election to tax assets under Sectio~ 9113(A) of the Inheritance & Estate Tax AcL If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the D~tt]. ]~. Qtt~'er Trtts t Trust (marital, residual, A, B, By-pass, Unified Credit, etc.) If a trust or similar arrangem ant meets the requirements of Section 9113(A), end: PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113(A) trust or similar arrangement. a~c.m~noN I Paul E. guyer TrUst 639,138.86 Pa~ATotal $ 639,138.86 PART B:Enterthedescripti~nand~a~ue~fa~linterestsinc~udedinPartAf~rwhichthesecti~n9113 Part B Total A) election to tax s ben,q made VAL.UE 639,138.86 639,138.86 I P&ul E. Queer Trust (If more space is needed, insert additional sheets of the same size) 2W46E2 1~000 · ~. 009261-00001/I~ber30, 1996/RWS/DCI~/$918~ ~~ SECOND AMI~'DMENT TO R~%'OCABLI~ TRUST ~, Paul E. Guyer, as Settlor, and CCNB Banff. N.A., as Trustee, executed a Revocable Trust Agreement dated June 16,1993; and WHEREAS, under the provisions contained in Item NINTH thereof, the Settlor retained himself the right by an instrument in writing intended to take effect during Settlor's lifetime to revoke or emend Agreement in whole or in part; and Vv-HEREAS, the Settlor has previously executed an Amendment to the original Agreement of Trust; and ~AS, the Settlor now wishes to exercise that retained right to amend in part the original Agreement of Trust. NOW THEREFORE, effective immediately, said Agreement of Trust is hereby amended as follows: 1. ~ Item SECOND, paragraph E, subparagraph Co), 3 is hereby amended by deleting subparagraphs (a)(a) Co)Co) end (c)(c) and substituting in their place new subparagraphs (a)(a) and Co)Co) which shall read as follows: '(a)(a) One-half thereof to the Salvation Army CO)Co) One-half thereOf to the American Red Cross' 1N ALL OTHER RF-g'PECTS, Settlor hereby ratifies and confirms the Agreeanent of Trust dated June 16, 1993, which Agreement, together with the Amendment to Revocable Trust Agreement and this Second Amendment to Revocable Trust Agreement, now constitutes the entire Agreement of Trust. CodDept. Co. Phono # Pho,o #q/..-/_75,~....).0. 7/~ 009261-00001/Dec~-mb~r 30, 1996/RWS/DCP/$9 ! 83 1~ WlTI~IESS WIS1ERF~F, and intending to be legally bound, Settlor has hereunto sat his hand The above amendments are accepted: PNC Bank, National Association, Successor by Merger to CCNB Bank, N.A. By: ~-q' ~_~ · ~-~-~- (SEAL) (~si~) Vice President ATI'EST: m~z~ ~ ~uuu l/D~.,emb~r 30. 1996/~WS~DCP/~9183 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND On the~"~$Y day of~CC-~c~e~- . 1996, before me, the undersigned officer, personally appeared Paul E. Guyer, know to me or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that he executed the same for purposes therein contained. WITNESS WHEREOF, I hereunto set my hand and official seal. Notarial Seal C Oar~..rC. :.Wag~_er, Notary Public stop H,ll ~om Cumben~u~l County Commission Expires Dec, 29, 1997 Notary Public My commission expires: (SEAL) COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND Onthe .,~,.Mb day of .TA~ou~-~/ :SS: : 7 ,199~1~ before me, the undersigned officer, personally appeared t~RAia e. bun/M , who acknowledged himself to be the ~ Vice President and Trust Officer of PNC Bank, National Association, and that he as such (Adl~aumt9 Vice President and Trust Officer, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing the name of PNC Bank, National A~sociation as (~lill~) Vice President and Trust Officer. 'IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public My commission expires (SEAL) Stevonnc A. Cs:~m&:~, ;!,:tary Public Hampden Twp,..:::,~,b.~dcnd Courtly My Commission Expires June 12, 2000 009261-00001/June 1, 1993/RWS/MWD/26519 (~O~ ~ REVOCABLE TRUST AGREEMENT THIS AGREEMENT OF TRUST, executed in duplicate this ((: r-<day of '~ ~ ,~ ~ , 1993, between Paul E. Guyer of Mechanicsburg, Cumberland County, Pennsylvania, (hereinafter called Settlor), and CCNB Bank, N.A., of Camp Hill, Cumberland County, Pennsylvania, (hereinafter called Trustee), WITNESSETH: WHEREAS, Settlor has transferred to the Trustee all property described in Schedule A annexed hereto; and WHEREAS, Settlor has designated the Trustee as beneficiary under the life insurance policies described in Schedule B annexed hereto, NOW THEREFORE, Settlor hereby establishes with Trustee a trust consisting of the property described in the aforesaid Schedule A, together with all other property, real or personal that may be added to the trust and including the proceeds of any policies of life insurance in which the Trustee is named as beneficiary (such property, additions and proceeds being hereinafter called principal) to be held by the Trustee, IN TRUST, for the following uses and purposes: FIRST During the lifetime of the Settlor: A. The Trustee shall pay the net income to the Settlor in such periodic installments as the Trustee shall find convenient, but at least as often as quarter-annually. B. The Trustee may apply the net income of this Trust for the support of the Settlor should he by reason of age, illness or any other cause, in the opinion of the Trustee, be incapable of disbursing it and Trustee is further authorized to expend or apply from th~ principal of this Trust such sums as it, in its sole discretion, may from time to time think advisable for the support of Settlor to maintain him in the station of life to which he is accustomed at the creation of this Trust or during illness or emergency. 009261-00001/June 1, 1993/RWS/MWD/26519 C. The Trustee shall pay so much of the principal of the Trust up to the entire amount of principal to the Settlor as the Settlor shall request in writing. D. If the Settlor is, in the opinion of the Trustee, disabled by reason of age, Hiness or any other cause, the Trustee may, but is not required to, apply for Settlor's wife's benefits as much of the net income and principal of this Trust as Trustee may think advisable for Settlor's wife's support to maintain her in the standard of living to which she is accustomed at the creation of this Trust, talcing into account her other readily available assets and sources of income. SECOND: purposes: Upon Settlor's death, Trustee shall hold all of the principal for the following A. To pay the net income therefrom to Settlor's wife, Carolyn B. Guyer, for and during her lifetime in such periodic !ustallments as Trustee shall find convenient, but at least as often as quarter-annually. B. As much of the principal of this trust as Trustee, in its sole discretion, may from time to time think advisable for the support of Settlor's wife to maintain her in the station of life to which she is accustomed at Settlor's death, or during illness or emergency, shall be either paid to her or else applied directly for her benefit by Trustee after taking into account her other readily available assets and sources of income. C. Trustee may apply the net income of this trust for ~he support of Settlor's wife, Carolyn B. Guyer, should she by reason of age, illness or any other cause, in' the opinion of Trustee, be incapable of disbursing it. D. Upon the death of the Settlor's wife or upon the Settlor's death, if his wife predeceases him, the Trustee shall bold all of the principal for the following uses and purposes: 009261-00001/June 1, 1993/RW$/MWD/26519 (1) TO pay the net income therefrom to Settlor's daughter, Lucy G. Buchanan, for and during her lifetime at such periodic installments as the Trustee shall find convenient, but at least as often as quarter-annually. (2) The Trustee may apply the net income of this Trust for the support of the Settlor's daughter, Lucy G. Buchanan, should she by reason of age, illness, or any other cause, in the opinion of the Trustee, be incapable of disbursing it. (3) In addition to the above provisions, the Settlor's daughter shall have the power to direct the Trustee to pay to her or to apply out of principal in each year an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the then aggregate value of the trust principal. This power is non-cumulative and can be exercised only by an instrument in writing signed by the Settlor's daughter and delivered to the Trustee. E. Upon the death of the survivor of the Settlor, the Settlor's wife, and the Settlor's daughter, the Trustee shall hold the principal as one trust for the following uses and purposes: (1) To accumulate the income therefrom for and during the term of the trust. (2) Until the Settlor's youngest living grandchild attains the age of twenty-one (21) years, the Trustee may pay as much of the accumulated income and the income and principal of the Trust as the Trustee may, in its sole discretion, think advisable for the support, education, (including education for college, trade school, or graduate school), and medical care to Settlor's grandchildren or either of them. Distributions under this paragraph need not be equal nor need all grandchildren be included in all distributions. (3) When the Settlor's youngest living grandchild attains the age of twenty-one (21) years, the Trustee shall divide the then remaining principal into equal and separate shares so that there shall be one (1) share for each grandchild of the Settlor then living and One share for each deceased grandchild of the Settlor who has issue then living. 009261-00001/June 1, 1993/RWS/MWD/26519 (a) Each share allotted to a deceased grandchild of the Settlor shall be paid to that grandchild's then living issue per stirpes. Co) Each share allotted to a living grandchild of the SeUlor shall be held by the Trustee, IN FURTHER SEPARATE TRUST, for the following uses and purposes: I. To pay income to the grandchild and to expend and apply so much of the principal of the trust as the Trustee Shall, in its sole discretion, consider advisable for that grandchild's support, education (including college education, trade school, or graduate school), and medical care. 2. When the grandchild reaches the age of twenty-five (25) years, he may, upon written demand to'the Trustee, withdraw the entire remaining principal balance. 3. Should the grandchild die before receiving the entire balance of the Trust, the Trust shall terminate and the principal and accumulated income shall be paid to the then living issue of said grandchild per stirpes. Should the grandchild die leaving no issue, the principal and accumulated income shall be paid to Settler's other grandchild or his issue per stirpes. Should there be no issue of Settler's grandchildren then living the principal and accumulated income shall be distributed as follows: Endowment Fund, or its successor. (a)(a) One-half (1/2) thereof to Bethany Village Care Assurance Church or its successor. (b)(b). One-fourth (1/4) thereof to Mechanicsburg Presbyterian (c)(c) One-fourth (I/4) thereof to First Church Christ Scientist, Harrisburg, Pennsylvania, or its successor. 009261-00001/June 1, 1993/RW$/MWDI26519 F. Should there be no issue of the Settlor living at any time after the death of the Settlor and the Settlor's wife, the trust or trusts hereunder created shall terminate and the principal and accumulated income shall be distributed in accordance with the provisions of sub-paragraphsE0o)3(a)(a) through E(b)3(c)(c) set forth above. G. Should the principal of any trust herein provided for become too small, in the Trustee's discretion, so as to make continuance of the Trust advisable, the Trustee may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in proportions they are then entitled to income. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in the remainder shall cease. If any person who received distribution is a minor or disabled in any way, the Trustee may pay the fund to the parent, guardian, person or organization taking care of that person, or with respect to a minor, the Trustee may deposit the fund in a savings fund account in the minor's name payable to the minor at majority. THIRD: Should any person entitled to distribution from this trust be, in the opinion of the Trustees, incapable of disbursing it because of age, illness or other cause, and should it be impossible or inadvisable in the opinion of the Trustees for such share to be awarded to such person or distributed to another for such person's benefit, the share of such person shall be held, IN FURTHER TRUST, and Trustee shall accumulate the income and shall apply from time to time such portions of income, accumulated income and principal as it thinks proper for that person's support and education (including education in college, trade school or graduate school) without regard to his or her parent's ability to provide for such support or education, or to make payment tbr these purposes without further responsibility to the beneficiary or to the beneficiary's parent or to any person taking care of the beneficiary. Any principal or income not so applied shall be distributed to the beneficiary when he or she becomes of age or competent, or to the personal representative of the beneficiary's estate in case of death during minority or before becoming competent. FOURTH: The interests of the beneficiaries hereunder shall not be subject to anticipation or to voluntary or involuntary alienation. O09261-O0001/June 1, 1993/RWS/MWD/26519 ¥ A. To retain any and all of the assets of this trust, real or personal, including stock of Trustee or its parent holding company, without regard to any principle of diversification. B. To invest in all forms of property, including stock, common trust funds and mortgage investment funds whether operated by Trustee or others, without restriction to investments authorized for Pennsylvania fiduciaries, as it deems proper, without regard to any principle of diversification. C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases for such prices and upon such terms or conditions as it deems p~oper. D. To allocate receipts and expenses to principal or income, or partly to each, as Trustee from time to time thinks proper in its sole discretion. SIXTH: Trustee shall have the following powers in addition to those vested in it by law and by other provisions of this trust, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: FIFTH: Trustee shall have the power, but not the duty, to make such expenditures out of the principal allocated as it, in its uncontrolled discretion, may consider desirable in order to facilitate the settlement of Settlor's estate. In exercising such power, Trustee may pay, in whole or in part, any or all of the following items: the expenses of Settlor's last illness and burial, including cost of gravemarker; his debts; his income taxes; the death taxes or any or all property included in his gross estate for tax purposes; and all other items in connection with the settlement of his estate. Any such items may be paid directly by Trustee or the funds for their payment may be transferred by Trustee to Settlor's Executor and Administrator and neither such Executor or Administrator nor any beneficiary of Settlor's estate shall be required to reimburse Trustee for any funds so paid or transferred. All such death taxes on present or future interests shall be paid at such time or times as Trustee may think proper, regardless of whether such taxes are then due. 009261-00001/June 1, 1993/RWS/MWD/26519 E. To compromise any claim or controversy. . F. To distribute in cash or kind or partly each. G. To hold property in its name without designation of any fiduciary capacity or in .the name of a nominee or unregistered. SEVENTH: During the Settlor's lifetime, the Trustee shall endeavor to consult with the Settlor when making investments of trust principal. EIGHTH: Trustee shall have no duty to pay any premiums on the life insurance policies subject hereto and the companies issuing such policies shall have no responsibility to see to the fulfillment of this trust or the application of the proceeds of such policies and Trustee shall have no duty to bring suit upon any of the life insurance policies subject hereto unless it holds funds hereunder out of which it may be indemnified against all costs, legal fees, and other expenses of suit. NINTH: Settlor reserves to himself the following rights (each of which may be exercised by Settlor alone whenever and as often as Settlor may wish): A. Ail rights now or hereafter vested in Settlor as the owner and the insured under the life insurance policies subject hereto, including, but not limited to, .the rights to change beneficiaries, to borrow on policies either from the issuing companies or t¥om other institutions or othe{ persons, to assign and pledge policies for any loan, and to receive dividends and all other payments available to the owner and the insured; and B. The right by an instrument in writing, intended to take effect during Settlor's lifetime signed by Settlor and delivered to Trustee to revoke or amend this agreement in whole or in part provided that the duties, powers and liabilities of Trustee shall not be substantially changed without its written consent. 009261-00001/June 1, 1993/RWS/MWD/26519 TENTH: Subject to the approval of Trustee, anyone may add property, real or personal, to the principal of this trust by deed, will or otherwise. LE V~..E_X.~II~: Trustee shall receive c0mpensation for the performance of its functions hereunder in accordance with its standard schedule of fees in effect from time to time for the period over which its services are performed. TWELFTH: The situs of this trust, for administrative and accounting purposes, shall be in the County of Cumberland and Commonwealth of Pennsylvania, and all questions pertaining to the construction or validity of the provisions of this instrument shall be governed by the laws of the Commonwealth. IN WITNESS WHEREOF, Settlor has hereunto set his hand and Seal the day and year first above written, the Corporate Trustee has executed this instrument and caused its corporate seal to be affixed hereto. witness PafilE. -G~yer ' A'I-I'/~ST: Asst. 'S~cretary (~ CCNB . . BY:~ Vice President 009261-00001/June 1, 1993/RW$/MWD/26519 COMMONWEALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND : On this the ./~,- ~'~:'- day of . ,ZT~.~c ~ ,1993, before me, the undersigned officer, personally appeared Paul E. Guyer, known,t.6'me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and ,:acknowledged that he executed the same for purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and Official seal. Not,,ar y'Publ'ie M.~commission expires (SEAL) COMIVIONV~EALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND : On the ](.s~q~. . day of ~"'e~ , 1993, betbre me, the undersigned officer, personally appeared Robert M. Lane, who acknowledged himself to be the Sr. Vice President and Trust Officer of CCNB Bank, N.A., corporation, and that he as such Sr. Vice President and Trust Officer, being authorized to do so, executed the foregoing instrument for the purposes therein contained by signing. the name of CCNB Bank, N.A., as Sr. Vice President and Trust Officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Pub'lic My commission expires (SEAL) 0092.61*-00001/Juuc 1, 1993/RWS/MWD/26525 OF PAUL E. GUYER I, Paul E. Guyar, of the Tow~hip of Lower Allen, Cumberland County, Pennsylvania, declare this be my Last Will and Testament and revoke any will previously made by me. ITEM I: bequ~th my automobiles, household and personal effects, and other tangible personalty (not including cash or securities), together with any existing insurance thereon, to my iVife~ Guyer, if she survives me by thirty (30) days. Should my wife, *Carolyn B.*Guyer~ not be living thirty-first (3 lst) day after my death, I bequeath such tangible personalty and insurance thereon to my , Lucy G. Buchanan. ITEM II: I devise and bequeath the residue of my estate, of every nature and wherever situate, any property over which I shall have any power'Of appointment, to CCNB Bank, N.A., of Camp Pennsylvania, to be added to and thereafter treated as part of that certain.inter vivos reVOcable trust ~meon .~ ~ t It~ ,1993, to have to hold, iN TRUST, for the uses and purpnses and subject and provisions thereof, including any alterations or amendments thereto, or any other inter vivos which may hereafter be substituted therefor. ~ITEM HI: I appoint CCNB Bank, N.A., of Camp Hill, Pennsylvania, guardian of any property ,asses, either under this Will or otherwise, to a minor and with respect to which I am authorized to guardian and have not otherwise specifically done so, provided that this appointment of a guardian apply to property distributable to a minor for whom I have otherwise made special provision and supersede the right of any fiduciary in its discretion to distribute a share where possible to the or to ano~er for the minor's benefit. Such guardian shall have the power to use principal as Well as to time for the minor's support and education (including college education, both graduate without regard to his or her parent's ability to provide for such support and education, ar to make payment for these purposes, without further responsibility, to the minor or to the minor's parent or to any person taking care of the minor. II'EM IV: All federal, state, and other death taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax, shall be considered a pan of the expense of the administration of my estate and shall be paid from my residuary estate without apponionmant or right of reimbursement provided that any taxes on the inter vivos revocable trust created by me on .~ ~,.e I Cr , 1993, may be paid from the assets of that trust as provided therein. ITEM V: My executors and guardian shall have the following powers in addition to those vested in them by law and by other provisions of my Will, applicable to all property, whether principal or income, including property held for minors, exercisable without court approval, and effective until actual distribution of all property: A. To retain any and all of the assets of my estate, real or personal, including stock of my corporate fiduciary or of its parent holding company, without regard to any principle of diversification. B. To invest in all forms of property including stocks, common trust funds and mortgage whether operated by my corporate fiduciary or others, without restriction to investments authorized for Pennsylvania fiduciaries, as they deem proper, without regard, to any principle of ~liversification. C. To sell at public or private sale, to exchange or to lease for any period of time, any real or personal property and to give options for sales, exchanges or leases, for such prices and upon such terms or conditions as they deem proper. D. To allocate receipts and expenses to principal or income or partly to each as they from time to time think proper. 009261-O0001/June 1, 1993/RW$/MWD/26528 E. To borrow .from, or sell to,.the Trustee under my inter vivos trust mentioned above, even though such Trustee may be my Executor. F. To join.with my wife, Carolyn B. Guyer, or her personal representative in filing a joint git~ tax return without requiring her or her estate to indemnify my estate against liability for the tax attributable to her income and to consent to having been made one-half (1/2) by me for purposes of the federal gift tax law. G. To compromise any claim or controversy ITEM VI: I appoint my wife, Carolyn B. Guyer, Executrix of this, my last Will. Should my ~ife, Carolyn B. Guyer, fail to qualify or cease to act as Executrix, I appoint CCNB Bank, N.A., of Camp Hi/I, Pennsylvania, Executor of this my last Will. ,¥YEM VII: My corporate fiduciary shall be entitled to compensation based on its regular schedule ~f fees for such services in effect from time to time during the period over which its services are performed. ~ITEM VIII: I direct that my Executor and Guardian shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WHEREOF, I, Paul E. Guyer, have hereunto set my hand and sea/ this day of ,.~ ~ ,~-~- , 1993. SIGNED, SEALED, PUBLISHED AND DECLARED, by Paul E. Guyer, the Testator above ~amed, as and for his Last Will and Testament and in the presence of us, who, at his request, in his presence and in the presence of each other, have subscribed our names as witnesses. Witness ~vim~ Address AddreSs O09261-O0~Ol/lun¢ 1. 1993/RWS/MWD/26525 ACKNOWLI~nGMENT COMIVIONWEALTH OF PENNSYLVANIA : :SS: COUNTY OF CUMBERLAND : I, Paul E. Guyer, Testator, whose name is.signed to the foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. Sworn to or affirmed and acknowledged before me, by Paul E. Guyer, the Testator, this/~/:'~ay o7,~,~ , 1993. ~w. °~n~r, ~°m'~r~ I /~N0tary Public I~c,~,m~on s~.s,s~. 9' ~. ~ ~My ~ission exp~:' ~.~~ a~ (SEAL) A~'F~DAVIT COMMONWEALTH OF PENNSYLVANIA : :SS: coUNTy OF CUMBERLAND : We, ~¢~,o,-~1, k}~Te,~.-t-and H~,~./~//4~ t~At, h'5; , the witnesses whose names are signed to the foregoing instrument, being duly qualified according to law, do depose and say that we were present and saw the Testator sign and execute the foregoing instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was at that time at least 1 fl years of age, of sound mind and under no constraint or undue influence. . ~'L' : 0092614)(}001/June 1, 19931RW.C, IMWDI26528 Sworn to or affhnned and subscribed to before meby/~, t~rt/ ~, ,~,'~,~-/and//, .)~xe /~.~ ~,, -~'. witne.sse.s, this/~/~t/~day of ~ , 1993. / · Notary Public My commission expires: (SEAL) 009261-00001/March 28, 1994/RWS/JD/~4104 AMENDMENT TO REVOCABLE TRUST AGREEMENT WHEREAS, Paul E. Guyer, as Settlor, and CCNB Bank, N.A., as Trustee, executed a Revocable Trust Agreement dated June 16, 1993; and - WHEREAS, under the provisions contained in Item NINTH thereof, the Settlor retained to himself the right by an instrument in writing intended to take effect during Settlor's lifetime to revoke or amend the Agreement in whole or in part; and WHEREAS, the Settlor now wishes to exercise that retained right to amend in part the original Agreement of Trust. NOW, THEREFORE, effective immediately, said Agreement of Trust is hereby amended as follows: I. Item SECOND, subparagraph D(3) is hereby amended so that it shall read in its entirety as follows: "0) In addition to the above provisions, the Settlor's daughter shall have the power to direct the Trustee to pay to her or to apply out of principal in each year an amount not in excess of the greater of Five Thousand ($5,000.00) Dollars or five (5%) percent of the aggregate value of the trust principal existing at the time of the death of the survivor of the Settlor and the Settlor's wife. This power is non-cumulative and can be exercised only by an instrument in writing signed by the Settlor's daughter and delivered to the Trustee." as follows: Item SECOND, paragraph D is hereby amended by adding a new subparagraph (4) which shall real "(4) As much of the pnncipal of this Trust as Trustee, in its s01e discretion, may from time to tim, think advisable for the support of Settlor's daughter, Lucy G. Buchanan, to maintain her in the station of life to which she is accustomed at the Settlor's death, or during illness or emergency, shall be either .so9261-00001/lViarch 28, Ig94/RW$/JD/34104 paid to her or else applied directly for her benefit by Trustee after taking into account her other readily available assets and sources of income.' IN ALL OTHER RESPECTS, Settlor hereby ratifies and confirms the Agreement of Trust dated June 16, [993, which Agreement, together with these amendments, now constitute the entire Agreement of Trust. IN WITNESS WHEREOF, and intending to be legally bound, Settlor has hereunto set his hand this .'~c tr. day of ~',~,+e¢-= ,1994. ! ~--C,~,,~ ~.~,.,1/I_,,L_...-.--~ (SEAL) Paul E. Guyer ~- The above amendments are accepted: ATTEST: A.~sistant Secretary PNC Bank, National Association, Successor by merger to CCNB Bank, N.A. By:. COMMONWEALTH OF PENNSYLVANIA : :55;: COUNTY OF CUMBERLAND : On this the "~ ,,,~k.~ day of ~ ~ , 1994, before me, the undersigned officer, personallyI appeared Paul E. Guyer, known to me (or satisfactorily proven) to be the person whose name is subscr~ed to the i within instrument, and acknowledged that he executed the same for purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. COMMONWEALTH OF PENNSYLVANIA :SS: : COUNTY OF CUMBERLAND otary Public . My commission expires J NOTAfllAL SEAL DIANNE LENIG, t'~o:~r~' Lemolme Borough C~rla~ Co. My Commission Expires OR 21, 1997 On_the. "~"~ ,~ day of ~'~$~ , 1994, before me, the undersigned officer, personally appeared ~ d)..~'~ C~ '"~Wo,.~ , who acknowledged himself to be the (.*.;:~;:~qt) Vice President and Trust Officer of PNC Bank, National Association, and that he as such (A~) Vice President and Trust Officer, being authorized.to do so, executed the foregoing instrument for the purposes therein contained by signing the name of PNC Bank, National Association, as (Aa~a~,~,;.)~/ice President and Trust Officer. IN WITNESS WHEREOF, I hereunto set my hand and official seal. - ' Notary Public My commission expires (SEAL~ BUREAU OF INDIVIDUAL TAXES INHERTTANCE TAX DIVISTON DEPT. 280601 HARRTSBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SENENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-1G4? EX AFP (01-OS) ~;. DATE 05-2q-ZOOq ~: ESTATE OF GUYER DATE OF DEATH 07-05-2003 FILE NUHBER 21 0q-0317 '04 i~itiT 2~ /~,~ :~UNTY CUMBERLAND CARRIE VOGELSONG ACN 101 PHC ADVISORS Amount PO BOX 308 CAMP HILL PA 17001{';L:, ~ PAUL E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I7013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GUYER PAUL E FTLE NO. 21 0q-0317 ACN 101 DATE 05-2q-ZOOq TAX RETURN #AS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Raal Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) (q) $. Cash/Bank Deposits~Misc. Personal Property (Schedule E) ($) 6. Jolntly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expensas/Adm. Costs/M~sc. Expenses (Schedule H) (9) 10. Debts/Mortgage L~ab~l~t~es/L~ans (Schedule I) (10) 1~. TotaZ Deductions 12. Net Value of Tax Return .00 38q.39 .00 .00 .00 .00 6q6/33q.q7 (8) NOTE: To insure proper credit to your account, submit the upper portion of th~s fore w~th ~our tax payment. 6q6,718.86 7,580.00 .00 (11) (12) 7,~8o.oo 639,138.86 15. lq. NOTE: ASSESSMENT OF TAX: 1.6. Amount of L/ne lq et Spousal rate 16. Amount of Line lq taxable et Lineal/Class A rate 17. Amount of Line lq et Sibling rata 18. Amount of Line Xq taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN pATD (-) CharitabXe/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) Net Value of Estate Sub,iect to Tax (lq) If an assesseent was issued previously, lines la, 15 and/or 16, 17, .00 639,138.86 18 and 19 will reflect figures that include the total of ALL returns assessed to date. (1~) 89,577.qq x O0 = .00 (16) 5q9,561.qZ x Oq5 = 2q,730.Z6 (Z7), . O0 x 12 = . O0 ('ts), .00 x 15 = .00 (19)= 2q,730.26 INTEREST IS CHARGED THROUGH 06-08-ZOOq AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 2q,730.Z6 17q.10 2q,90q.36 IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECT[OHS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 1Z, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Coaaoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class D (collateral) rate on any such futura interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications ara evaiXabXe at the Office of the Register of HiXls, any of the Z5 Revenue District Offices, or by calling the speciaX Z4-hour answering service for forms ordering: 1-800-36Z-Z050~ services for taxpayers with speciaX hearing and / or speaking needs: 1-800-447-~0Z0 (TT onXy). Any party in interest not satisfied with the appraisement, allowance, or disallomance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object eithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenuaj Board of Appeals, Dept. 281021, Harrisburg, PA 171Za-lOZZ, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. [f any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same ties period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .000164. All taxes ehich became delinquent on and after January 1, 198Z will bear interest at a rate ehich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO4 are: Interest Dally Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor ~ ZOZ .000548 1968-1991 111 .000301 ~ 9Z .000Z47 1985 162 .000458 1992 9Z .000247 ZOOZ 6Z .000164 1984 llZ .000501 199~-1994 7Z .000192 2005 52 .0001~7 1985 13Z .000~56 1995-1998 92 .000247 2004 42 .OOOllO 1986 IOZ .000Z74 1999 7Z .000192 1987 IOZ .000Z74 ZOO0 7Z .OO019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DEL/NQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~ill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG:, PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE ZNHERTTANCE TAX STATEMENT OF: ACCOUNT REV-i~O? EX AFP (01-03) CARRIE VOGELSON6 PHC ADVISORS PO BOX 308 CAHP HILL PA 17001 DATE 06-01-Z004 ESTATE OF GUYER DATE OF DEATH 07-05-Z005 FILE NUMBER 21 04-0517 COUNTY CUMBERLAND ACN 101 Amount Remi~ed PAUL E HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) ~# INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF GUYER PAUL E FILE NO. :'1 04-0517 ACN 101 DATE 06-01-2004 THIS STATEHENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACH ZN THE NAHED ESTATE. SHO#N BELON ZSA SUNNARY OF THE PRINCIPAL TAX DUE, APpLI'CATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 05-Z4-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 24,750.26 PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 04-02-2004 CD005752 .00 24,7~0.26 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1) NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), TOTAL TAX CREDIT 24,7~0.26 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) PAYHENT: Detach the top partion of this Notice and submit eith your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make chmck or money order payable to: COHHON#EALTN OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, Hhich ams not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Hills, any of the 25 Revenue District Offices or from the Department's Z4-hour ansHering service for forms ordering: 1-800-56Z-Z050; services for taxpayers eith special hearing and / or speaking needs: 1-800-447-$020 (TT only). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev/eH Unit, Dept. Z80601) Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloHad. PENALTY: The I5Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning Hith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (BZ) percent per annum calculated at a daily rate of .000164. A11 taxes mhich became delinquent on and after January 1, 19BI Hill bear interest at a rata ahich will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1988-1991 llZ .000301 2001 9Z .000247 1983 16Z .00043B 1992 9Z .000247 200Z 6Z .000164 1984 11Z .000301 1993-1994 7Z .00019Z 2003 5Z .000137 1985 Z3Z .000356 1995-1998 9Z .000247 2004 4Z .000110 1986 ZOZ .000274 1999 7Z .00019Z 1987 9Z .000247 ZOO0 az .000Z19 --Interest is calculated as folleHs: TNTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated.