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HomeMy WebLinkAbout03-0619Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of MAURICE A. JOHN also known as Maurice John Barbara A. Whetstone No. Deceased Social Security No. 420-34-4375 Petitioner(s), who is/are 18 years of age or older, apply(les) for: (COMPLETE "A" OR "B" BELOW:)  A. Probate and Grant of Letters and aver that Petitioner(s) is/are the executrix Decedent, dated September 9, 1992 named in the Last Will of the and codicil(s) dated Decedent's spouse, Marion L. John died November 26, 1998 State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: NO EXCEPTIONS [ B. Grant of Letters of Administration (d.b,n.c.t,a,: pendente lite; durante absentia; durante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: Name Relationship Residence I (COMPLETE IN ALL CASES:) Attach additional sheets if necessary. Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 4833 Trindle Road, Hampden Township, Mechanicsburg, Pennsylvania (list street, number and municipality) Decedent, then 92 years of age, died July 7 2003, at Hospice House, Susquehanna Twp., Dauphin Co. PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ................................................................ $ 475,000 (If not domiciled in PA) Personal property in Pennsylvania ............................................... $ (If not domiciled in PA) Personal property in County ....................................................... $ Value of real estate in Pennsylvania ................................................................................................... $ Total ................................................................................................................................ $ 475,000 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I Sicjnature Typed or printed name and residence Barbara A. Whetstone 324 Evercjreen Street New Cumberland, PA 17070 Form RW-1 Page 1 of 2 )Cumberland County) - Rev. 9/92 BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DIVISION DEPT. 280601 HARRTSBURG.. PA 171Z8-0601 COMMONNEALTH OF PENNSYLVAN'rA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-Z[O? EX AFP C01-05) RICHARD N STEVENSON HCNEES ETAL PO BOX 1166 HBG PA 1%~08 DATE 06-07-200q ESTATE OF JOHN DATE OF DEATH 07-07-Z005 FZLE NUMBER Z1 05-0619 COUNTY CUHBERLAND ACN 101 Amount Rem/'l:ted MAURICE A MAKE CHECK PAYABLE AND REMZT PAYMENT TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subm/t the upper portion of this fore with your tax payment. CUT ALONG THZS LINE ~ RETA'rN LONER PORTION FOR YOUR RECORDS ~ ESTATE OF JOHN MAURICE A F'rLE NO. 21 05-0619 ACH 101 DATE 06-07-200q THIS STATEMENT IS PROV'rDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELON IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICAT'rON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPL/CABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-$1-200q PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 27,$65.66 PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 1,$68.18 10-06-2005 05-2q-200q CD00$09Z REFUND .O0 26,000.00 q.52- IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" TOTAL TAX CREDZT 27,$65.66 BALANCE OF TAX DUE .00 ZNTEREST AND PEN. .00 TOTAL DUE .00 YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Omtach the top portion of this Notice and submit with your payment made payable to the nome and address printed an the reverse side. -- If RESIOENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEOENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND REPLY TO: DISCOUNT: PENALTY: A refund of a tax credit, which was not requested on the Tax Return, may bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of the Register of Hills, any of the Z5 Revenue District Offices or free the Department's Zq-hour answering service for forms ordering: 1-800-56Z-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-4~7-50Z0 (TT only). guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. If any tax due is paid within three (5) calendar months after the dscedent's death, a five percent (Si) 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. INTEREST: Interest is charged beginning with 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 l, 198Z bear interest et the rate of six [6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on and after January 1, 19BZ will bear interest at a rate which 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 200q are: Interest Doily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .000548 1988-1991 11Z .000501 ZOO1 9Z .O00Z~7 1965 16Z .000q58 1992 9Z .OOOZq7 ZOOZ 6Z .OO016fi 198q 112 .O0050X 1995-199~ 7X .O0019Z 2005 SZ .000157 1985 lSZ .000356 1995-1998 9Z .O00Z~7 2004 qZ .000110 1986 IOZ .000Z74 1999 7Z .00019Z 1987 9Z .O00Zfi7 2000 8Z .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUI~BER OF DAYS DELINI;~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of the assessment. If payment is mode after the interest computation date shown on the Notice, additional interest must be caZculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: MAURICE A. JOHN Date of Death: July 7, 2003 Will No. Admin No. 2003-00619 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: If the answer to No. 1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No × b. The separate Orphans' Court No. (if any) for the personal representative's account is: Date: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joind~"-a~d approvals of/for~mal or informal accounts may be filed with the Clerk of the ~,~/,s' Court and ~ a~ached to this report,i RiChard W. StevensoWEsq. McNees Wallace & Nudck LLd 100 Pine St., P.O. Box1166 Harrisburg, PA 17108 (717) 237-5 208 Capacity: Counsel for Personal Representative {A237522:} Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed Barbara A. Whetstone before me this ~ OL~V~ day of uly 2003 Estate of Maurice A. John Deceased Social Security No: 420-34-4375 Date of Death July 7, 2003 AND NOW, July ~C_~¼ r 20 03, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters [] Testamentary [] of Administration d,b,n,c,t.; pendente lite; durante absentia; durante minoritate are hereby granted to Barbara A, Whetstone in the above estate and that the instrument(s) dated September 9, 1992 described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... Short Certificate(s)....~. ..... Renunciation .................. Affidavit ( ) ................. Extra Pages (-.~) ............ Codicil .......................... JCP Fee ........................ Inventory ....................... Other ............................ TOTAL ................ ' - -Register of Wills Attorney: Richard W. Stevenson $ I.D. No 71 20 Address:McNees Wallace & Nurick LLC 100 Pine St., P.O. Box 1166, Harrisburg, PA 17108 Telephone: 717-237-5208 Form RW-1 Page 2 of 2 {Cumberland County) - Rev, 9/92 his is to certify that the infbrmation here given is correctly copied fi'om an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ,-/,'"'~-~'/,~ No. ~ Date COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF IIEALTH · VITAL RECORDS CERTIFICATE OF DEATH ~ i£fi[ b7 ~--EC/~;;;' ~7,F.,~' ~ .................................................. s ~f[ ~,tr ~u~,~ ~ ~ .... ~ -~ ---- ~ .......... s~ tT;~[~ .............. ,. 4 o1, 1 . -~ - a. ma~e ~ ~2 .. j~. I ~. j~. nosplce ~ouse I ,,.. arcnmcect I,[9. Architecture I,,. - / ,,,,a, I a ~,,~s., I 4833 Trindle Road n~s~o~ .............. ,.~., ,.. Jeremiah Walter John JMOrHER'S NA~4E iNFOrl~.~N-i--SNA--~i!frypwp.,,~l _~. Margaret Clarissa Flanagan 20~_.Barbara ~n ~etstone 0~. 324 Evergreen Street, New Cumberland, PA 17070 ~..,*,,[:1 ~,,.,~s~<,,~ __1::1.,~ July 9. 2003 ,.Yorkto~e Crematory ~ York. PA 17404 ~,?z~''''~''~°"'';' ....~'~ '' -'~,,;~,~,~,~ .... ,~, .... ~=7~...~-;-.7, ~-Z ~ i~r.u, pox ~31, New Cumberland, PA 17070-0431 c,m~ cau~ o ~am J(S, . '" ' ..................................... ill //'_ ~,'~.--:,.-y ,~ ..~,--.~ 8-.31-92 WILL OF MAURICE A. JOHN I, MAURICE A. JOHN, presently of Dauphin County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Tanqible Personal Property. I bequeath such items of my tangible personal property as are specifically itemized on a list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my Will, to the person(s) named thereupon to receive such items, and all of my remaining tangible personal property not used in business or for the production of income, including, without limitation, furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, I bequeath to my wife, Marion L. John, if she survives me, and if my wife does not survive me, I bequeath such property to my daughter, Barbara A. Whetstone, and if she does not survive me, per stirpes among those of her issue who survive me. 2. Residue. I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment (except that I do not exercise any power of appointment given to me by my wife), to the then Trustee(s) under an Estate Plan Agreement of Trust executed by me as Settlor thereof on September 9, 1992, to be held by said Trustee(s) and added to and administered as part of the trust established by said Agreement. Said trust is in existence as of the date of execution of this will, and it is my intention, if necessary to validate the foregoing gift to the Trustee(s), to incorporate herein by reference its terms and any amendments thereto. 3. Survival. If my wife and I should die under such circumstances that it cannot be determined which of us survived, my wife shall be deemed to have survived me for all purposes hereunder. If any other beneficiary should die within sixty (60) days after me, he or she shall be deemed to have predeceased me for all purposes of this will. 4. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of any type. 5. Facility of Payment for Minors or Incompetents. Any amounts or assets which are payable or distributable to a minor or incompetent hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 6. Powers. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, my fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent of any court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and the stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be ad~'i, sable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, mutual funds with or without sales or redemption charges, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at the time held by them, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and for such price as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the - 2 - administration hereof, to execute promissory notes or other obligations for amounts so borrowed, to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms, or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them as fiduciaries, for as long a period or periods of time and on such terms, as they may determine, and to adjust, settle, and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) Without limitation of powers elsewhere granted therein, to hold, manage and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural or otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their own names, in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities forming a part of the trust, to vote upon any proposition or election at any meeting of the corporation issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; - 3 - to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the assets held hereunder, any fees, expenses and assessments incurred in connection therewith, to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with the estate of my wife or any trust established by either of us, even if they are fiduciaries or beneficiaries thereof. (m) To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to pay or to defer payment of any tax, in all events without their being bound to require contribution from any other person. (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 7. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my probate estate to the same effect as if said taxes were expenses of administration, except that any such taxes (and interest and penalties thereon) imposed on account of my interest in or power over any trust established by my wife, shall be paid out of the property held in such trust, and all other property includible in my taxable estate for federal or state tax purposes, whether or not passing under this will, shall be free and clear thereof; provided, however, that my executor(s) may in the discretion of my executor(s) request that any portion or all of said taxes (to be paid out of the principal of my general estate) shall instead be paid out of the principal - 4 - of any trust established by me, to the extent expressly authorized under the terms of said trust. 8. Gender. Unless the context indicates otherwise, any use of either gender herein shall also include the other gender. 9. Fiduciaries. I appoint my wife as Executrix hereunder, and if she is unable or unwilling so to serve, or to continue so serving, my daughter shall serve in her place, and if my daughter is unable or unwilling so to serve, or to continue so serving, Merrill Lynch Trust Company of America shall serve as executor hereunder. My fiduciary(s) hereunder shall serve as guardian(s) of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary. No fiduciary named herein shall be required to furnish bond or other security for the proper performance of his duties hereunder. IN WITNESS WHEREOF, I, MAURICE A. JOHN, herewith set my hand to this, my last Will, typewritten on six (6) sheets of paper including the self-proving attestation clause and signatures of witnesses, this ~ day of~~ , 1992. MAURICE A?/JOHN (SEAL) Witnessed: residing at residing at residing at - 5 - COMMONWEALTH OF PENNSYLVANIA : COUNTY OF : SS: MAURICE A. JOHN (the testator),~ ~/ ~. ~..~~' ~ ~/'~ ~, f~C CO~ , and ~l~C~c~ '~. ~ff~f~ (the witnesses), whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as his last will in the presence of the witnesses and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his or her knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS TESTATOR: MAURICE A. WITNESS: WITNESS: Subscribed, sworn to and acknowledged before me by MAURICE A. JOHN, the testator, and subscribed and sworn before me %~,~ha "~. A-~-'~ , the witnesses, this~/~-- day of ~f~ , 1992. Notary Public (SEAL) - 6 - i NOTARIAL SEAL Judith A. Nordstrom, ~mU Public Harrisburg, PA Dauphin County Y Commission Expires Sept. 21,1993j CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: MAURICE A. JOHN, also known as MAURICE JOHN Date of Death: July 7, 2003 Will No.: Admin. No.: 2003-00619 To the Register. I certify that the Notice of Estate Administration required by Rule 5.6(a) of the Orphans' Court Rules was mailed or delivered to the following heirs and beneficiaries of the above- captioned estate on AuAus~: 21, 2003: Barbara A. Whetstone 324 Evergreen Street New Cumberland, PA 17070 Notice has now been given to all persons entitled ~he¢o under Rule 5.60(a) except N/A. I / ard W. Steve McNEES WALLACE & NURICK LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5208 Counsel for personal representative McNees Wallace & Nurick,,c attorneys at law LINDA M. ESHELMAN ESTATE PARALEGAL DIRECT DIAL: (717) 237-5210 E-MAIL ADDRESS: LESHELMAN~MWN.COM October 6, 2003 VIA CERTIFIED MAIL Office of Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013 RE: Estate of Maurice A. John, also known as Maurice John PA Inheritance Tax - 3 month payment Our File No.: 21927-0001 Ladies and Gentlemen: Enclosed is a check for the above-referenced estate's three (3) month inheritance tax payment. Thank you. Estate Paralegal Enclosure c: Barbara A. Whetstone 100 PINE STREET · PO BOX 1166 · HARRISBURG, PA 17108-1166 · TEL: 717.232.8000 · FAX: 717.237.5300 · WWW. MWN.COM HAZLETON, PA · STATE COLLEGE, PA · COLUMBUS, OH · WASHINGTON, DC 100 PINE STREET P.O. BOX 1166 HARRISBURG, PA 17108-1166 7160 3901 9844 1911 0851 First Class Mail OFFICE OF REGISTER OF WILLS CUMBERLAND cOUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 REV-1500 EX (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 I-' UJ [u ~ OD z LU Z REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDEN'I'S NAME (LAST, FIRST, AND MIDDLE INITIAL) John, Maurice DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 07/07/2003 I 5/23/1911 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ 1. Original Return ~'~1 4. Limited Estate ~ 6. Decedent Died Testate (Attach copy of W~II) r-'--] 9. Litigation Proceeds Received OFFICIAL USE ONLY rILE NUMBER 21 -- 03 0619 COUNTY CODE YE,N~ NUMBER SOCIAL SECURITY NUMBER 420-34-4375 THIS RETURN MUST BE FILED IN DUPUCATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER I I 2. Supplemental Return ~--] 3. Remainder Return (date of death prior to 12-13-82) ~ 4a. Future Interest Compromise (date of death after 12-12-82) ~ 5, Federal Estate Tax Return Required [~ 7. Decedent Maintained a Living Trust (Attach copy of Trust) --1 8, Total Number of Safe Deposit Boxes [-'--] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95} ~ 11, Election to tax under Sec. 9113(A) (Attach Sch O) THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLE'[E MAILING ADDRESS Richard W. Stevenson, Esq. FIRM NAME (If Applicable) 100 Pine Street McNees Wallace & Nurick LLC P.O. Box 1166 TELEPHONE NUMBER Harrisburg, PA 17108 717-237-5208 OFFICLAL USE ONLY 437,206. 0.0~ 1. Reel Estate (Schedule A) (1) 0.00 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprie{omhip (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 0.0~ 5. Cash, Bank Deposits & Miscallaneous Personal Property (Schedule E) (5) 22 ~ 209.09 6. Jointly Owned Property (Schedule F) 110,982.49 [~ Separate Billing Requested (6) 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) 63,064.45 (Schedule G or L) 8, Total Gross Assets (total Lines 1-7) (8) 9. FUneral Expenses & Administrative Coats (Schedule H) (9) 16,196.58 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 9,18 4. 17 11. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an alection totaxhas not been made (Schedule J) (13) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE IN~TKtJC'rlONS ON REVERSE SIDE FOR APPUCABLE RATES 0.00 608~081.42 0.00 0.00 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 rate 17. Amount of Line 14 taxable at sibling rate 18. Amount of Line 14 taxable at collaterat rate 19. Tax Due 633,462.17 20. 25,380.75 608,081.42 0.00 (14) 608,081.42 x .o0 (15) 0.00 x .045 (16) 27,363.66 x.12 (17) 0.00 x .15 (18) 0.00 (19) 27,363.66 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W4645 1.000 De, cedent's Complete Address: SV~_Er ADDRESS 4833 East Trindle Road Suite 564 cl~ I STA'IE Mechanicsburg PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty 0.00 26¢000.00 1~368.18 0.00 0.00 Total Credits (A + B + C) (2) Total Interest/Penalty (D + E) (3) 27f363.66 27,368.18 0.00 4.52 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) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ~ ....., ~ake ~heckPa able to: REGIS"i'J~WlLLS, 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; ....................... [~ ~ b. retain the right to designate who shall use the property transferred or its income; ......... r~ ~-~ c. retain a reversionary interest; or ................................ ~-~ ~ d. receive the promise for life of either payments, benefits or care? ................. ~ r~ 2. if death occurred after December 12, 1982, did decedent transfer property within one year of death 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? ................................ [~ j--'-] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return, including &c~iipanying ~chedulas and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the pemonal representative ia based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING ~- ~URN RESS ;I;Z4/~vergreen Sl:ree~ ' Ne~ (~amberland, PA 17070 auu~a~y00 ~Pi~e Street ~.O. Box 1166 ~/Harrisburg, PA 17108-1166 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 3% [72 P.S.§ 9916 (a) (1.1) (i)]. ' For dates of death on or after January 1, 1995, the tax rate imposed on the not value of transfers to or for the use of the surviving spouse is 0% [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 the use of a natural parent, an adoptive parent, or a steppamnt of the child is 0% [72 P.S. § 9116(a)(1 ~2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, 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 12% (72 P.S. § 9116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. 2w4646 1.000 RE~I~3EX+(1,-9~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF John, Maurice FILENUMBER 21-03-0619 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 10 11 1. U.S. Savings Bonds, Series E and EE as follows: Series E (2 bonds) $ 4,830.00 Series EE (119 bonds) $128,664.20 See attached bond and valuation information; Valuations from Savings Bond Wizard 2 U.S. Savings Bonds, Series HH: $500 Savings Bond (1) $1000 Savings Bond (7) $5000 Savings Bond (2) $10000 Savings Bond (1) Copies attached of Series HH Bonds 3 67 shares MetLife @ $29.41/share 4 94 shs. Waypoint Financial CP @ $17.96/share 5 3,473.262 shares Federated Kaufmann Fund K @ $4.33/share 6 3,376 shares Federated American Leaders Fund, Inc. A @ $21.17/share 7 478.694 shares Fidelity Contrafund @ $43.26/share 8 1,312.041 shares Vanguard Wellesly Income Fund @ $20.74/share 9 THE FOLLOWING ASSETS WERE HELD IN DECEDENT'S MERRILL LYNCH BROKERAGE ACCOUNT NO. 872-50962; SEE ATTACHED ASSET AND VALUATION INFORMATION: Cash/MoneyMarket Funds 400 shares BSCH Finance Ltd. @ $27.40/share 400 shares General Motors Senior Notes @ $25.45/share Total from continuation pages .... TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH 133,494.20 27,500.00 1,970.47 1,688.24 15,039.22 71,469.92 20,708.30 27,211.73 490.37 10,960.00 10,180.00 116,493.69 $ 437,206.14 2W4696 3.000 (If more space is needed, insert additional sheets of the same size) Page 2 Estate of: John, Maurice 21-03-0619 Item Schedule B -- Stocks & Bonds Description Value at Date of Death 12 400 shares JP Morgan Chase Cap X @ $27.02/share 13 $10,000 Allentown PA Wtr. Rev. Bond, 4% @106.810 Accrued Interest 14 $10,000 Monroe County PA Set E OID Bond 4.3% @ $106.867 Accrued Interest 15 $10,000 Southern York Cnty PA Sch DT Bond 5.05% @ $106.015 Accrued Interest 16 200 shares Merck & Co. Inc. @ $61.69/share 17 1,000 shares Waypoint Finl. Corp. @ 17.96/share 18 510.1910 shares American Growth Fund of America, Cl. B @ 21.39/share 19 462.432 shares American Capital World Growth and Income Fd. B @ $25.06/share 20 479.988 shares ML Small Cap Value Fund Cl. B @ $19.79/share 21 719.99 shares American Funds Income Fund of America B @ $15.52/share 10,808.00 10,681.00 90.71 10,686.70 25.85 10,601.50 177.02 12,338.00 17,960.00 10,908.90 11,577.72 9,479.41 11,158.88 TOTAL. (Carry forward to main schedule) ...... 116,493.69 REV-1508 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA II~IERJT~E TAX RETURN R~SIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER John, Maurice 21-03-0619 Include the )roceeds of litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 2 3 2W46AD 2.000 DESCRIPTION Commerce Bank Certificate of Deposit No. 01700157; See copy of bank letter attached Accrued interest Hospice Refund PA Department of Revenue - Refund re 2003 Individual Income Tax Return Personal Property; Value Estimated U.S. Treasury - Refund re 2003 Individual Income Tax Return TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheats of the same size) VALUE AT DATE OF DEATH 5,135.04 4.05 6,900.00 224.00 2,500.00 7,446.00 22,209.09 REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA IN%~ERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF FILE NUMBER John, Maurice 21-03-0619 If an asset was made joint within one year of the decedent'a date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADORESS RELATIONSHIP TO DECEDENT A. Whetstone, Barbara Daughter 324 Evergreen Street New C~mBerland, PA 17070 JOINTLY-OWNED PROPERTY: ~ RTE DESCRI~ON ~ PROPER'fY %5 DA~ OF D~ I~M FOR ~ MADE Include name of finandal ~s~ut~n ~d b~k account number ~ OAT ~ D~TH DECUS VALUE OF NUMBER TENN~IT JOl~ similar identi~ing numbs. Attacfl deed ~ j~nfly-held ~1 ~tate. VALUE OF A~ INTE~ST ~CEDE~S INTE~ST 1. A Commerce Bank Checking 3,441.62 50.00 1,720.81 Account No. 0513086959; See copy of July 2003 account statement attached 2 A :Commerce Bank Savings 5,547.38 50.00 2,773.69 Account No. 0616069582; See copy of July 2003 account statement 3 A MBNAAmerica Certificate of 10,064.67 50.00 5,032.34 Deposit No. 20-0594101; See attached bank letter A Accrued Interest 9.07 50.00 4.54 4 A MBNAAmerica Certificate of 40,383.88 50.00 20,191.94 Deposit No. 20-031268-6; See attached bank letter A Accrued Interest 55.41 50.00 27.70 5 A MBNAAmerica Money Market 162,289.60 50.00 81,144.80 Account No. 27-008918-5; See attached bank letter Total from continuation pages .... 86.68 TOTAL(Alsoenteronline6, R~pitulation) $ 110,982.49 2W46AE 2.000 (If more space is needed, insert edditkmal sheets of same size) Estate of: John, Maurice Date I tern Made No. Lett. Joint Schedule F -- Jointly-Owned Property % of Date of death Decedent's Description Value of asset Interest Page 2 21-03-0619 Value at Date of Death A Accrued Interest 173.36 50.00 86.68 TOTAL. (Carry forward to main schedule) ...... 86.68 REV-1510 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER John, Maurice 21-03-0619 This schedule must be completed and filed if the answer to any of questions 1 Ihrough 4 on the reverse side of the REV-I,500 COVER SHEET is yes. DESCRIP~ON OF PRCP~ i ~ % OF I~M INCLU~ THE NAME OF THE TRANSFEREE, ~EIR RE~ONSHIP TO DATE OF DEATH DECD'S EXCLUSION ~D ME ~ OF T~FER. A~H A COPY OF THE TAXABLE VALUE NUMBER ~ED FA REAL ESTATE. VALUE OF ASSET INTEREST (~F ~CABLE} 1. Jim Whetstone - Son-in-Law 11,000.00 100.00 3,000.00 8,000.00 $11,000 cash gift on May 5, 2003 2 Barbara Whetstone - Daughter 11,000.00 100.00 3,000.00 8,000.00 Cash Gift of $11,000 on May 5, 2003 3 Merrill Lynch Asset Annuity 47,064.45 100.00 0.00 47,064.45 No. 939006887 Beneficiary: Barbara Whetstone (daughter) See attached valuation information TOTAL(Alsoenteronline7, Recapitulation) $ 63,064.45 (If more space is needed, insert additional sheets of same size.) 2W46AF 2.000 REV-1511 EX + {1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA II~-IERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER John, Maurice 21-03-0619 Debt of decedent must be reported on Schedule I. DESCRIPTION ~EM NUMBER 5, 6, 7. FUNERALEXPENSES: Parthemore Funeral Home ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street AddreSS City State Zip Year(s) Commission Paid: Attorney Fees Name: McNees Wallace & Nurick LLC 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 Accountant's Fees Tax Return Preparer's Fees C~m~erland County Register of Wills - Filing Fees re PA Inheritance Tax Return and Inventory C~mBerland Law Journal - Legal Advertising McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating $75.50 Postage 35.39 Telephone Costs .29 To~=l from continuation pages .... TOTAL (Also enter on line 9, Recapitulation) $ AMOUNT 2,818.00 0.00 12,500.00 0.00 386.00 0.00 0.00 31.00 75.00 166.68 219.90 16,196.58 2W46AG 2.000 (If more space is needed, insert additional sheets of same size) Estate of: John, Maurice Schedule H, Part B -- Administrative Costs Item Description 10 11 12 Short Certificates 18.00 Death Certificates 37.50 McNees Wallace & Nurick LLC - Reserve for closing costs re duplicating, postage, etc. Postage Expenses (incurred by Executrix) The Patriot-News - Legal Advertising Page 2 21-03-0619 Amount 100.00 8.23 111.67 TOTAL. (Carry forward to main schedule) ...... 219.90 REV-1512 EX + (1-g7) COMMONWEALTH OF PENNSYLVANIA tI~HERJTANCE TAX RETURN RESIDENT DECEDENT SCHEDULEI DEBTS OF DECEDENT, MORTGAGEL~BILITIES,& LIENS ESTATE OF FILE NUMBER John, Maurice 21-03-0619 Include unreimbursed medical expenses. ITEM NUMBER 2 3 DESCRIPTION Commerce Bank Checking Account No. 0513086959 - Outstanding checks at date of death MBNA Money Market - Outstanding Check (Payment to Hospice) West Shore EMS - Balance Due 2W46AH 2.000 TOTAL (Also enter on line 10, ReCarnitulation) $ (If more space is needed, insert additional sheets of the same size) AMOUNT 89.76 9,000.00 94.41 9,184.17 RE[V-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF John, Maurice NUMBER FILE NUMBER 21-03-0619 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLEDISTRIBUTIONS[includeoutdghts~usaldis~butions, andtmns~m underSec. 9116(a)(1.2)] Whetstone, Barbara 324 Evergreen Street New C~mBerland, PA 17070 Whetstone, Jim 324 Evergreen Street New C~mBerland, PA 17070 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter Son-in-Law AMOUNT OR SHARE OF ESTATE 600,081.42 8,000. O0 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE Di$¥RiBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET 0.00 $ 2W46AI 1.000 (If more space is needed, insert additional sheets of the same size) Exhibit A 4/5/2004 ESTATE OF MAURICE JOHN PENNSYLVANIA INHERITANCE TAX RETURN TABLE OF CONTENTS (EXHIBITS) A. Miscellaneous Documents Table of Contents -- Exhibits Copy -- Letters Testamentary issued by Cumberland County Register of Wills to Barbara A. Whetstone, and copy of decedent's will dated September 9, 1992 Copy - Maurice John Agreement of Trust dated September 9, 1992 Copy - Official Reciept - PA Inheritance Tax 3-month payment Copy - Safe Deposit Box Inventory B. Schedule B -- Stocks and Bonds 2. 3. 4. 5. 6. U.S. Savings Bond, Series E and EE -Valuation Information (Item 1) Copy- U.S. Savings Bonds, Series HH (Item 2) Copy- Federated Funds - June 2003 statement (Item 5,6) Copy - Fidelity Investments - June 2003 to September 2003 statement (Item 7) Copy - Vanguard Group - June 30, 2003 statement (Item 8) Merrill Lynch - Valuation Information (and copy of July 2003 statement) (Items 9- 21) C. Schedule E -- Cash, Bank Deposits & Misc. Personal Property; Commerce Bank information (Item 1) Schedule F- Jointly-Owned Property 1. Commerce Bank - Copies of Checking/Savings Account Statements 2. MBNA America - Bank Letter E. Schedule G -- Inter-Vivos Transfers & Misc. Non-Probate Property; Merrill Lynch Annuity Information (Item 3) Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters WHEREAS, on the 30th ~ated September 9th 1992 No. 2003-00619 ESTATE OF a/k/a Late of PA No. 21-03-0619 JOHN MAURICE A (~'l', ~'l~$'l', Mioo~) JOHN MAURICE HAMPDEN TOWNSHIP CUMS~im~D CO'ON'l'z, Deceased Social Security No. 420-34-4375 day of July 2003 an instrument was admitted to probate as the last will of JOHN MAURICE A (]-J~'l', ~'1~'1', a/k/a JOHN MAURICE late of HAMPDEN TOWNSHIP , CUMBERLAND County, who died on the 7th day of July 2003 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, DONNA M. OTTO , Register of Wills in and for the County of CUMBERLAND in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to WHETSTONE BARBARA A Nho has duly qualified as Executor(rix) and has agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, 2ARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal 2003. of my Office the 30th day of July **NOTE** ALI. NAMES ABOVE A~PEAR (LAST, FIRST, MIDDLE) 8-31-92 WILL OF MAURICE A. JOHN I, MAURICE A. JOHN, presently of Dauphin County, Pennsylvania, declare this to be my will and hereby revoke all prior wills and codicils made by me. 1. Tanqible Personal Property. I bequeath such items of my tangible personal property as are specifically itemized on a list, if any, in my handwriting, signed and dated by me at the end thereof, and attached to this, my Will, to the person(s) named thereupon to receive such items, and all of my remaining tangible personal property not used in business or for the production of income, including, without limitation, furniture, furnishings, clothing, jewelry, objects of art and decoration, and the like, and any motor vehicles which I own, together with the insurance thereon, I bequeath.to my wife, Marion L. John, if she survives me, and if my wife does not survive me, I bequeath such property to my daughter, Barbara A. Whetstone, and if she does not survive me, per stirpes among those of her issue who survive me. 2. Residue. I bequeath, devise, and appoint all the rest of my property, of whatever nature and wherever situated, including property over which I hold a power of appointment (except that I do not exercise any power of appointment given to me by my wife), to the then Trus~ee(s)~under an Estate Plan Agreement of Trust executed by me as Settlor thereof on September 9, 1992, to be held by said Trustee(s) and added to and administered as part of the trust established by said Agreement. Said trust is in existence as of the date of execution of this will, and it is my intention, if necessary to validate the foregoing gift to the Trustee(s), to incorporate herein by reference its terms and any amendments thereto. 3. .Survival. If my wife and I should die under such circumstances that it cannot be determined which of us survived, my wife shall be deemed to have survived me for all purposes hereunder. If any other beneficiary should die within sixty (60) days after me, he or she shall be deemed to have predeceased me for all purposes of this will. 4. SDendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to Charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of my fiduciaries for any liability of such beneficiary, whether such liability arises from his or her debts, contracts, torts, or other engagements of any type. 5. Facility of Payment for Minors or Incompetents. Any amounts or assets which are payable or distributable to a minor or incompetent hereunder may, at the discretion of my fiduciaries, be paid or distributed to the parent or guardian of such minor or incompetent, to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 6. Powers. In addition to such other powers and'duties as may be granted elsewhere herein or which may be granted by law, my fiduciaries hereunder shall have the fOllowing powers and duties, without the necessity of notice to or consent of any court: (a) To retain all or any part of my property, real or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which I have an interest and the stock of any corporate fiduciary hereunder, as long as in the exercise of their discretion it may be adw~.sable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by. way of limitation, bonds, preferred stocks, common stocks and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, mutual funds with or without sales or redemption charges, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at the time held by them, at public or private sale or otherwise, for cash or other consideration or on credit, and upon such terms and for such price as they may determine, and to convey such property free Of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the - 2 - administration hereof, to execute promissory notes or other obligations for amounts so borrowed, to secure the payments of such amounts by mortgage~ or pledges, of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms, or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them. as fiduciaries, for as long a period or periods of time and on such terms, as they may determine, and to adjust, settle, and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind, (h) Without limitation of powers elsewhere granted therein, to hold, manage and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural or otherwise, in connection with any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they may determine, and for such periods as they think fit. (j) To register any securities at any time in their own names, in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities forming a part of the trust, to vote upon any proposition or election at any meeting of the corporation issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; - 3 - to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the assets held hereunder, any fees, expenses and assessments incurred in connection therewith, to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with the estate of my wife or any trust established by either of us, even if they are fiduciaries or beneficiaries thereof. (m) To exercise all elections which they may have with respect to income, gift, estate, inheritance and other taxes, including without limitation execution of joint income tax returns, election to deduct expenses in computing one tax or another, election to split gifts, and election to payor to defer payment of any tax, in all events without their being bound to require contribution from any other person. (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 7. Taxes. I direct that all estate, inheritance, and succession taxes that may be assessed in consequence of my death, of whatever nature and by whatever jurisdiction imposed, shall be paid out of the principal of my probate estate to the same effect as if said~taxes were expenses of administration, except that any such taxes (and interest and penalties~thereon) imposed on account of my interest in or power over any trust established by my wife, shall be paid out of the property held in such trust, and all other property includible in my taxable estate for federal or state tax purposes, whether or not passing under this will, Shall be free and clear thereof; provided, however, that my executor(s) may in the discretion of my executor(s) request that any portion or all of said taxes (to be paid out of the principal of my general estate) shall instead be paid out of the principal - 4 - of any trust established by me, to the extent expressly authorized under the terms of said trust. 8. Gender. Unless the context indicates otherwise, any use of either gender herein shall also include the other gender. 9. Fiduciaries. I appoint my wife as Executrix hereunder, and if she is Unable or unwilling so to serve, or to continue so serving, my daughter shall serve in her place, and if my daughter is unable or unwilling so to serve, or to continue so serving, Merrill Lynch Trust Company of America shall serve as executor hereunder. My fiduciary(s) hereunder shall serve as guardian(s) of the property of any minor beneficiaries hereunder, under any instrument of trust executed by me, under any policies of insurance on my life, and in any other situation in which the power to make such appointment exists under the laws of Pennsylvania. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care or of any co-fiduciary. No fiduciary named herein shall be required to furnish bond or other security for the proper performance of his duties hereunder. IN WITNESS WHEREOF, I, MAURICE A. JOHN, herewith set my hand to this, my last Will, typewritten on six (6) sheets of paper including the self-proving attestation clause and signatures of witnesses, this q~ day of~'~7~~ , 1992. M~URI CE ' '%/.~ JOHN Witnessed: ~~'~/~.r~ residing at residing at residing at (SEAL.) - 5 - COMMONWEALTH OF PENNSYLVANIA : COUNTY OF : SS: ~1'~ ~. /~C C~ , and ~i~L~C~C~ '~. ~~f (the witnesses), whose names are signed to the foregoing instrument, being first duly sworn, each hereby declares to the undersigned authority that the testator signed and executed the instrument as his last will in the presence of the witnesses and that he had signed willingly, and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses, in the presence and hearing of the testator, signed the will as witness and that to the best of his or her knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. WITNESS TESTATOR: MAURI CE A. WITNESS: WITNESS: Subscribed, sworn to and acknowledged before me by MAURICE A. JOHN, the testator, and subscribed and sworn beforeme by ~,~/ ~. ~p~J%~- , ~1~ ~. /~C~O~ , ~,nd ~,~ h~co~ ~.' '~ ~- , the witnesses, this~ day of ~o~F)%b~q~ , 1992. Notary Public . (SEAL) - 6 - NOT/~I^L SEAL ! Judith A. Nordstrom, N0mU Public I Harrisburg, PA Dauphin County ,.! My Commission Expires Sept. 21,199~i 8-31-92 ESTATE PLAN AGREEMENT OF TRUST BY THIS AGREEMENT, executed on(-~7~3~_' ~. , 1992, MAURICE A. JOHN, presently of Dauphin'County, Pennsylvania, as Settlor, hereby establishes a trust of the assets itemized on Schedule A hereto, and the same.MAURICE A. JOHN, hereby agrees to perform as the Initial Trustee of said Trust, and of such additional property as may be placed in trust hereunder, by the Settlor, the Settlor's wife, or with the consent of the Trustee(s) any other person, all in trust subject to the terms and conditions set forth herein. If MAURICE A. JOHN ever is unable or unwilling to serve, or to continue so serving, as the Trustee hereunder, he shall be succeeded as Trustee by his wife, Marion L. John, and his daughter, Barbara A. Whetstone. If ever the Settlor's wife is unable or unwilling so to serve, or to continue so serving, no successor shall be appointed to serve in her place. If ever the Settlor's daughter is unable or unwilling so to serve, or to continue so serving, Merrill Lynch Trust 'Company of America shall serve in her place. No fiduciary hereunder shall be required to furnish bond or other security for the proper performance of his or her duties hereunder. The Trustee(s) hereunder shall serve as--guardian(s) of the property of any minor beneficiary hereunder. No individual fiduciary shall be liable for the acts, omissions or defaults of any agent appointed and retained with due care, or of any co-fiduciary. 1. Durinq Settlor's Lifetime. Settlor-- During the lifetime of the (a) The Trust may be revoked by the Settlor by written notice to the Trustee(s), and in case of such revocation, all property then held in the Trust shall be given over to him. The Trust may be altered or amended by agreement between the Settlor and the Trustee(s). (b) The net income of the Trust, if any shall be paid to or for the benefit of the Settlor no less often than quarter- annually, and the principal of the Trust, or any portion thereof, shall be paid as the Settlor, or someone acting legally on his behalf, may demand and without qualification. Even though the Settlor is not adjudicated incompetent, if he is under'a legal disability, or because of mental or physical disability he is, in the opinion, of the Trustee(s) unable to make reasonable demand for amounts from the principal, the Trustee(s) shall pay for his benefit, or for the benefit of his wife, such amounts from the principal of the Trust as may be necessary to maintain for either of them a standard of living approximately equal to that maintained by either of them during the lifetime of the Settlor, and to meet their expenses arising from ill health or invalidism. 2. Allocation of Assets. The primary purpose for the establishment of this Trust is to provide for the Settlor,s wife and family after his death. The Settlor anticipates that a major portion of his estate may be administered hereunder as a result of bequests to the Trustee(s) contained in his will. Upon the Settlor's death: (a) If the Settlor's wife survives him, then the Trustee(s) shall establish a Marital Trust hereunder, governed by Section 3 below, by allocation thereto, from the property held hereunder, including property received from the Settlor,s estate, an amount, if any, equal to (i) the minimum amount, after taking into account all deductions other than the marital deduction and applying all credits available, which is necessary as the marital deduction to reduce to the lowest possible amount the federal estate tax payable by reason of the Settlor's death, less (ii) the value of all other assets in the Settlor's gross estate which qualify for the marital deduction and which pass or have passed to his said wife under other provisions of this instrument or otherwise. In determining such amount, all assets involved in the calculation shall be valued at final federal estate tax values, but in funding the Marital Trust, date of distribution values shall be used and only assets that qualify for the marital deduction shall be used. The interest of the Settlor's wife in the Marital Trust shall qualify for the marital deduction, and any provisions herein which may appear to conflict with or in any way defeat the Settlor,s intention to obtain the marital deduction for the Marital Trust shall be construed or applied to accomplish that intention. (b) The remainder of the property passing hereunder (or, if the Settlor's wife does not survive him, all the property passing hereunder) shall be held as a Non-Marital Trust governed by Section 4 below. ' 3. Marital Trust. The income and principal of the Marital Trust (if established hereunder) shall be distributed as follows: (a) ~ncome. The Trustee(s) shall pay the net income from the Marital Trust to or for the benefit of the Settlor's wife, for her lifetime, in such installments, but not less frequently than quarterly, as the Trustee(s) may determine. (b) ~. The Trustee(s) shall pay from time to time from the principal of the Marital Trust to or for the benefit of the Settlor,s wife: - 2 - (i) such sums as shall in the discretion of the Trustee(s) seem proper for her support, maintenance, and health care or necessary to permit her to maintain a standard of living approximately equal to that maintained by her during the Settlor,s lifetime, taking into account such other sources of income, support and estate that may be available to her, and (ii) such sums, including any or all of the principal, that.the Settlor's wife, or someone acting duly on her behalf, may request in writing. If any unproductiveproperty is held in the Marital Trust at any time, the Settlor's wife shall have the power to require the fiduciary(s) hereunder either to make the property productive or to dispose of it and reinvest the proceeds in productive property within a reasonable time. (c) After Wife's Lifetime. Upon the death of the Settlor's wife, all the principal then ~eld in the Marital Trust shall be distributed as she may by her will appoint, making specific reference to this Marital Trust under this Agreement of Trust. Except as expressly stated in the preceding sentence, there shall be no restriction, condition or qualification on, or to the power to make such appointment and the permissible beneficiaries. The power of appointment shall be exercisable by the Settlor,s wife alone and in all events, and there shall be no power in any person other than said wife to appoint to any other person any part of the property passing under the Marital Trust. To the extent that said wife shall fail to exercise effectively her power of appointment over any part of the property in the Marital Trust, the Trustee(s) shall (except to the extent that the Settlor,s wife expressly directs to the contrary in her last will or in a writing delivered to the Trustee(s) during her lifetime) pay from the unapportioned portion of the principal of the Marital Trust: (i) the amount of any additional estate, inheritance or Other death taxes imposed on account of the death of the Settlor,s wife by reason of her power of appointment over and other rights in the unappointed portion of the principal of the Marital Trust (the amount of each such additional tax to be equal to the excess if any of the tax, including any interest thereon, payable by reason of her death over the amount of such tax which would have been payable if no such tax was payable by reason of her death with respect to the unappointed principal of the Marital Trust), and - 3 - (ii) any expenses incurred in the administration of her estate attributed to the determination of such taxes (and the Trustee(s) may accept the written statement of her personal representatives as to the amount of taxes and expenses payable hereunder), and the remaining balance of the principal held in the Marital Trust at her death shall be added to and considered part of the Non-Marital Trust and shall be administered and distributed under the provisions herein governing the Non-Marital Trust. 4. Non-Marital Trust. The income and principal of the Non-Marital Trust shall be distributed as follows: (a) Income. The net income from the Non-Marital Trust shall be paid at least annually to or for the benefit of the Settlor's wife and issue in such proportions or amounts as in the discretion of the Trustee(s) seems proper to provide for her support, maintenance, and health care, for the education of the Settlor,s grandchildren, and for the maintenance by the Settlor's wife of the standard of living maintained by her during the Settlor's lifetime,~taking into account such other sources of income, support and estate that may be available to the beneficiaries. No .beneficiary of the Non-Marital Trust shall participate as a Co-Trustee in any decision under this Subsection for his or her own benefit. (b) Principal. The Trustee(s) shall from time to time pay such sums from the Principal of the Non-Marital Trust to or for the benefit of the Settlor's wife as may in the discretion of the Trustee(s) seem necessary for her support, maintenance and health care, for the maintenance by the Settlor's wife of the standard of living maintained by her during the Settlor,s lifetime, and for the education of the Settlor's grandchildren, taking into account such other sources of income, support and estate that may be available to the beneficiary and the needs and resources of all the beneficiaries. Any of the foregoing distributions to or for the benefit of the Settlor's grandchildren shall be based on their needs, rather than on a ~ desire to maintain absolute equality of payments among them. The Settlor's first priority for the income and principal of the Non- Marital Trust taken together is the support, maintenance and health care of the Settlor,s wife for life, and the undergraduate education of each of the Settlor's grandchildren until completion of their undergraduate educations. In determining whether an invasion shall be made for the benefit of the Settlor,s wife from the principal of'the Marital Trust, or from the principal of the Non-Marital Trust, such invasion shall be made from the Marital - 4 - Trust as far as practical. No beneficiary of the Non-Marital Trust shall participate as a Co-Trustee in any decision under this Subsection for his or her own benefit. (c) ~eqal Support Obliqation. No payment shall be made under Subsections (a) and (b) above which would discharge to any extent the legal obligation of any person for the support of the recipient of such payment. (d) Wife's Riqhts of Withdrawal. In addition to the foregoing, during any calendar year the Settlor,s wife shall have the unqualified right in her sole discretion to demand in one or more writings delivered by her to the Trustee(s) that she be paid up to Five Thousand Dollars ($5,000.00) from the principal of the Non-Marital Trust, and in addition, on December 31 of any such calendar year she shall have the unqualified right in her sole discretion to demand in a writing delivered by her to the Trustee(s) that she be paid from the principal of the Non-Marital Trust, an amount equal to five percent (5%) of the aggregate market value of the assets held in the Non-Marital Trust as of such date, minus all amounts distributed to her under this Subsection during such calendar year. The right permitted the Settlor's wife under this Subsection may be exercised by her only as herein provided before the end of any given calendar year to which applicable and any amount as %o which such right is not exercised for any such calendar year shall lapse and shall not accumulate or carry over to any future calendar year. (e) After Wife's Lifetime; Limited Power of Appoint- ment by Wife. Upon the death of the survivor of the Settlor and his wife, if she survives the Settlor, the Trustee(s) shall pay the balance held in the Trust, 'outright or in trust, in such amounts or proportions to or for the benefit of any or all of the Settlor's issue as his wife may direct in her will making specific reference to the Trust hereunder. To the extent that the Settlor's wife should fail to exercise effectively her limited power of appointment over the Trust, or if she should predecease the Settlor, then from and after the death of the survivor of the Settlor and his wife, the Trustee(s) shall distribute the principal remaining in the Trust to the Settlor's daughter, and if she is not then living, per stirpes to her issue who are then living, provided, however, that if any such issue is then under the age of forty (40) years, his or her share shall be held for him or her in a separate trust under the terms of Section 5 below. 5. Separate Trusts. The income and principal of a separate trust in which a share in the Trust is held for a - 5 - beneficiary pursuant to the terms of Subsection 4(e) above shall be distributed as follows: (a) ~ncome. The income shall be distributed at least quarterly to or for the benefit of the beneficiary. No payment shall be made under this Subsection which would discharge to any extent the legal obligation of any person for the support of the beneficiary. (b) ~. The Trustee(s) shall pay from the principal such sums to or for the benefit of any or all of the beneficiary and his or her issue as in the discretion of the Trustee(s) seems proper for their support, maintenance, health care, and education, and such sums to or for the benefit of the beneficiary as in the discretion of the Trustee(s) seems proper to help establish him or her in a business or profession or acquire or furnish a home for him or her, taking into account the other sources of income, support and estate that are available to the distributee, the reasonably anticipated needs and resources of the beneficiary and his or her issue, their income and estate tax brackets, and the desirability of the transaction (if any). No payment shall be made under this Subsection which would discharge to any extent the legal obligation of any person for the support of the distributee. (c) Distribution of Separate Trust. (i) When such beneficiary shall have attained the age of thirty (30) years, the Trustee(s) shall distribute to him or her at his or her written request one third (1/3) of the remaining principal balance then held in his or her separate trust; and when such beneficiary shall have attained the age of thirty-five (35) years, the Trustee(s) shall distribute to him or her at his or her written request one half (1/2) of the principal balance then remaining in his or her separate trust, and when such beneficiary shall have attained the age of forty (40) years, the Trustee(s) shall distribute to him or her at his or her written request the entire balance then held in his or her separate trust. (ii) If such beneficiary should die before making proper request for the entire balance in his or her separate trust, then the entire balance in his or her separate trust shall at his or herdeath be distributed, outright or in trust, in such sums or proportions as such beneficiary may direct .in his or her last will, expressly referring to his or her separate trust .hereunder, but only among the Settlor,s issue; and to the extent ....... that such beneficiary shall fail to exercise effectively his or -- 6' -- her limited power of appointment hereunder, the aforementioned balance in his or her separate trust shall then be distributed per stirpes to his or her issue, or, if no such issue survive him or her, per stirpes to the issue of his or her parent who was a child or more remote descendant of the Settlor, or, if no such issue survive him or her, per stirpes to the issue of his or her grandparent who was a child or more remote descendant of the Settlor or, if no such issue survive him or her, per stirpes to the Settlor,s issue, with the share of any of such issue for whom property is then held in or payable to a separate trust under this Section being added to such separate trust. (d) DispOsition Upon Application of Rule Against Perpetuities. Notwithstanding SubsectiOn (c) above, if during the lifetime of a person for whom a separate trust under this Section was established the interest of such person therein becomes void under the applicable rule against perpetuities, then the balance in such separate trust shall then be distributed outright to such persOn. 6. Failure of Issue. If ever there is no beneficiary in existence for any amount held hereunder, as hereinbefore provided, such amount shall be distributed to the Settlor's nephew, Jeffrey L. John (presently of Fredericksburg, Virginia), and if he is not living, per stirpes to his issue who are then living. 7. Survival Clauses. If the Settlor and his wife should die under such circumstances that it cannot be determined which of them survived, the Settlor,s wife shall be deemed to have survived him for all purposes hereunder. If any other beneficiary hereunder should die within sixty (60) days after the Settlor, or within sixty (60) days after any other person the survival of whom determines his or her rights hereunder, then such beneficiary shall be deemed to have predeceased the Settlor or such other person for all purposes hereunder. 8. Power______~s. In addition to such other powers and duties as may be granted elsewhere herein or which may be granted by law, the fiduciaries hereunder shall have the following powers and duties, without the necessity of notice to or consent by any Court: (a) To retain all or any part of the property of the Settlor, real Or personal, in the form in which it may be held at the time of its receipt, including any closely held business in which the Settlor has an interest and any stock of any corporate fiduciary hereunder, as long as in the exercise of their - 7 - discretion it may.be advisable so to do, notwithstanding that said property may not be of a character authorized by law. (b) To invest and reinvest any funds held hereunder in any property, real or personal, including, but not by way of limitation, bonds, preferred stocks, common stocks, and other securities of domestic or foreign corporations or investment trusts, mortgages or mortgage participations, and common trust funds, even though such property would not be considered appropriate or legal for a fiduciary apart from this provision. (c) 'To sell, convey, exchange, partition, give options to buy or lease upon, or otherwise dispose of any property, real or personal, at any time held by them, with or without order of court at their option, at public or private sale or otherwise, for cash or other consideration or for such credit terms as they think proper, and upon such terms and for such prices as they may determine, and to convey such property free of all trusts. (d) To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. (e) To make loans, secured or unsecured, in such amounts, upon such terms, at such rates of interest, and to such persons, firms or corporations as they may deem advisable. (f) To renew or extend the time for payment of any obligation, secured or unsecured, payable to or by them, for as long a period of time and on such terms, as they may determine, and to adjust, settle and arbitrate claims or demands in favor of or against them. (g) In dividing or distributing any property, real or personal, included herein, to divide or distribute in cash, in kind, or partly in cash and partly in kind. (h) To hold, manage, and develop any real estate which may be held by them at any time, to mortgage any such property in such amounts and on such terms as they may deem advisable, to lease any such property for such term or terms, and upon such conditions and rentals as they may deem advisable, whether or not the term of any such lease shall exceed the period permitted by law or the probable period of retention under this instrument; to make repairs, replacements and improvements, structural and - 8 - otherwise, in connection With any such property, to abandon any such property which they may deem to be worthless or not of sufficient value to warrant keeping or protecting, and to permit any such property to be lost by tax sale or any other proceedings. (i) To employ such brokers, banks, custodians, investment counsel, attorneys, and other agents, and to delegate to them such duties, rights and powers as they maY determine, and for such periods as they think .fit. (j) To register any securities at any time in their names as fiduciary, or in the names of nominees, with or without indicating the trust character of the securities so registered. (k) With respect to any securities held hereunder, to vote upon any proposition or election at any meeting of the person or entity issuing such securities, and to grant proxies, discretionary or otherwise, to vote at any such meeting; to join or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange, and to deposit any such securities with any committee, depository, trustee or otherwise, and to pay out of the trust created herein, any fees, expenses, and assessments incurred in connection therewith; to exercise conversion, subscription or other rights, and to receive or hold any new securities issued as a result of any such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights and generally to take all action with respect to any such securities as could be taken by the absolute owner thereof. (1) To engage in sales, leases, loans, and other transactions with the estate of the Settlor, the estate of his wife, or any trust established by either of them, even if they are also fiduciaries or beneficiaries thereof. (m) To make all necessary proofs of death under the insurance policies of which they are the beneficiary, to execute any receipts for the proceeds and to institute any action to collect said proceeds and to make adjustments of any claim thereunder, provided, however, that they need not institute any action unless they shall have been indemnified against all expenses and liabilities to which they may become subject as a result thereof. If, however, they desire to institute such action without indemnification, they are hereby authorized to be reimbursed for all expenses and liabilities incurred as a result thereof from any amounts which may be held in trust hereunder then or thereafter. - 9 - (n) To operate, own, or develop any business or property held hereunder in any form, including without limitation sole proprietorship, limited or general partnership, corporation, association, tenancy in common, condominium, or any other, whether or not they have restricted or no management rights, as they in their discretion think best. 9. Spendthrift Clause. No interest (whether in income or principal, whether or not a remainder interest, and whether vested or contingent) of any beneficiary hereunder shall be subject to anticipation, pledge, assignment, sale or transfer in any manner, nor shall any beneficiary have power in any manner to charge or encumber his or her said interest, nor shall the said interest of any beneficiary be liable or subject in any manner while in the possession of the fiduciaries for any liability of such beneficiary, whether such liability arises from his debts, contracts, torts, or other engagements of any type. 10. Facility of Payments fOr Minors or IncOmDetent:~' Any amounts which are payable or distributable hereunder to a minor or incompetent may, at the discretion of the fiduciaries, be paid or distributed to the parent or guardian of such minor or incompetent,'to the person with whom such minor or incompetent resides, or directly to such minor or incompetent, or may be applied for the use or benefit of such minor or incompetent. 11. ~axes. Estate, inheritance and succession taxes that may have been assessed in consequence of the Settlor,s death, of whatever nature and by whatever jurisdiction imposed, whether or not on account of property passing hereunder, may on request of the Settlor,s personal representatives and consent of the Trustee(s) be paid out of the principal of the Non-Marital Trust hereunder, as if said taxes were expenses of administration thereof, and all property passing to the Marital Share hereunder shall be free and clear thereof, provided, however, that no such taxes shall be paid out of assets that are .not includible in the federal gross estate of the Settlor. 12. Gender. Unless the context indicates otherwise, any use of either gender herein shall also include the other gender. - 10 - 13. Law Governinq. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. IN WITNESS WHEREOF, the Settlor and the Trustee(s) have hereunto set their hands and seals on the date first mentioned above. WITNESS: WITNESS: SETTLOR: MAURICE A. JO~N TRUSTEE: MAURICE A. JO~N (SEAL) (SEAL) - 11 - SCHEDULE A One Dollar ($i.00) - Attached below · I, the undersigned MAURICE A. JOHN, this ~ day of ~;~--~- , 1992, do hereby acknowledge that in my capacity as Settlor of the accompanying Estate Plan Agreement of Trust I have paid to myself as Trustee thereof One Dollar ($1.00) in cash, such payment representing the initial funding of such Trust. MAURICE A. ~OHN - 12 - COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ SS: On this, the ~ day of ~~ 1992, before me, a Notary Public, the undersigned officer, personally appeared MAURICE A. JOHN, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within Agreement of Trust, who acknowledged to me that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public (SEAL) "NOTARIAL SEAE ' Judith A. I'~rdslro~ Notary Public Harrisburg. PA Dauphin County JMY Commission Expires Sept. 21,1993J - 13 - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU 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 003092 STEVENSON RICHARD W ESQ 100 PINE STREET P O BOX 1166 HARRISBURG, PA 17108-1166 ........ fold ESTATE INFORMATION: SSN: 420-34-4375 FILE NUMBER: 2103-061 9 DECEDENT NAME: JOHN MAURICE A DATE OF PAYMENT: 10/07/2003 POSTMARK DATE: 1 0/06/2003 COUNTY: CUMBERLAND DATE OF DEATH: 07/07/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $26,000.00 I 1 TOTAL AMOUNT PAID: $26,000.00 REMARKS: BARBARA WHETSONE C/O RICHARD STEVESON ESQUIRE SEAL CHECK//462 INITIALS: VZ RECEIVED BY: TAXPAYER DONNA M. OtTO DEPUTY-REGISTEROF WILLS Register of Wills of Cumberland County, Pennsylvania Estate of MAURICE A. JOHN known as Maurice John INVENTORY , Deceased No. Date of Death Social Security No. ~5 Barbara A. Whetstone Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: Richard W. Stevenson, Esq. Pe~.~a I Representative..' I.D. No.: 7120 Address: McNees Wallace & Nurick LLC 100 Pine Street, P.O. Box 1166 Harrisburg, PA 17108 Dated Telephone: (717) 237-5208 Description SEE ATTACHED (Attach Additional Sheets if necessary) Value $ 459,415.23 I Total:$ 459,415.23 NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Cumberland County - Rev. 9/92) {A277079:} Description Inventory Estate of Maurice John From 07/07/2003 To 07/07/2003 Accrued Income Money Market Accounts Merrill Lynch CMA Money Market Account Common Stocks 1,312.041 shares Vanguard Wellesly Income Fund @ $20.74/share 1,000 shares Waypoint Finl. Corp. @ 17.96/share 200 shares Merck & Co. Inc. @ $61.69/share 3,376 shares Federated American Leaders Fund, Inc. A @ $21.17/share 3,473.262 shares Federated Kaufmann Fund K @ $4.33/share 400 shares BSCH Finance Ltd. @ $27.40/share 400 shares General Motors Senior Notes @ $25.45/share 462 shares American Capital World Growth and Income Fd. B @ $25.06/share 478.694 shares Fidelity Contrafund @ $43.26/share 479 shares ML Small Cap Value Fund Cl. B @ $19.79/share 510 shares American Growth Fund of America, Cl. B @ 21.39/share 67 shares MetLife @ $29.41/share 719 shares American Funds Income Fund of America B @ $15.52/share 94 Shares Waypoint Financial CP @ $18.86/share Value 27,211.73 17,960.00 12,338.00 71,469.92 15,039.22 10,960.00 10,180.00 11,577.72 20,708.30 9,479.41 10,908.90 1,970.47 11,158.88 1,688.24 11:05 Total 490.37 Preferred Stocks 400 shares JP Morgan Chase Cap X @ $27.02/share 232,650.79 10,808.00 - 1 - Inventory Estate of Maurice John From 07/07/2003 To 07/07/2003 Description Accrued Income Federal Notes and Bonds One $10,000 U.S. Savings Bond, Series HH One $500 U.S. Savings Bond, Series HH U.S. Savings Bonds, Series E U.S. Savings Bonds, Series EE Seven $1,000 U.S. Savings Bonds, Series HH Two $5,000 U.S. Savings Bonds, Series HH Municipal Bonds $10,000 Allentown PA Wtr. Rev. @106.810/share $10,000 Monroe County PA Set E OID @ $106.867/share $10,000 Southern York Cnty PA Sch DT @ $106.015/share 90.71 25.85 177.02 Value 10,000.00 500.00 4,830.00 128,664.20 7,000.00 10,000.00 10,771.71 10,712.55 10,778.52 11:05 Total 160,994.20 Certificates of Deposit Commerce Bank Certificate of Deposit, No. 01700157 4.05 32,262.78 5,139.09 Misc. Personal Property Personal Property; Value Estimated Refunds Hospice Refund PA Department of Revenue - Refund re 2003 Income Tax Return U.S. Treasury - Refund re 2003 Income Tax Return 6,900.00 224.00 7,446.00 2,500.00 14,570.00 459,415.23 - 2 - BUREAU OF ZND/VTDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 CONNONNEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT OF TAX RICHARD W STEVENSON ESQ MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FZLE NUHBER ~NTY ACN REV-lSd7 EX AFP {01-05) 05-$1-200q JOHN HAURICE A 07-07-Z005 21 05-0619 CUHBERLAND 101 HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGZSTER OF NZLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LZNE I1~ RETAZN LONER PORTZON FOR YOUR RECORDS ~ REV-15&7 EX AFP (01-03) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR ESTATE OF JOHN DZSALLONANCE OF DEDUCTZONS AND ASSESSHENT OF TAX HAURICE AFZLE NO. 21 05-0619 ACN 101 DATE 05-:51-200q TAX RETURN NAS: (X) ACCEPTED AS FZLED RESERVATZON CONCERNZNG FUTURE ZNTEREST - SEE REVERSF. CHANGED APPRAZSED VALUE OF RETURN BASED ON: ORIG[NAL RETURN 1. Real Es4:a4:e (Schedule A) (1) 2. S4:ocks and Bonds (Schedule B) (2) $. Closely Held S4:ock/Par4:nership Zn4:eres4: (Schedule C) ($) q. Mor4:gages/No4:es Receivable (Schedule D) (q) 5. Cash/Bank Deposi4:s/Misc. Personal Proper4:y (Schedule E) 6. Jo/n4:ly Owned Proper4:y (Schedule F) (6) 7, Transfers (Schedule G) (7) 8. To4:al APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funeral Expenses/Ada. Cos4:s/Misc. Expanses (Schedule H) (9) 10. Deb4:s/Hor4:gage L/eb/1/4:/es/L/ens (Schedule 1) (10) 11. To4:al .O0 ~:57~206.1~ .00 .00 2Z~Z09.09 110~98Z.~9 6:5~06q.q5 (8) 16,196.58 9,18q.17 (11) 12. 15. 1~. NOTE: Ne4: Value of Tax Re4:urn (12) Char/4:abZe/Governmen4:al Beques4:s; Non-elac4:ad 9115 Trus4:s (Schedule J) (15) Ne4: Value of Es4:a4:e Sub.iec4:4:0 Tax (1~) ];f an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. ASSESSHENT OF TAX: 15. Amoun4: of Line 1~ a4: Spousal ra4:e 16. Amoun4: of L/ne 1~ 4:axable a4: L/neal/Class A ra4:e 17. Aeoun4: of L/ne lfi a4: S/bl/ng ra4:e 18. Amoun4: of Line lq 4:axabla a4: Colla4:eral/CZass B re4:a 19. Pr/nc/pal Tax Due TAX CREDZTS: PAYMENT RECE~t'I D/SCOUNT (+~ DATE NUMBER ZNTEREST/PEN PA]:D (-) 10-06-200:5 CD005092 1,:568.18 05-2~-200~ REFUND . O0 NOTE: To /nsure proper credi4:4:0 your accoun4:, submi4: 4:ha upper por4:ion of 4:his fore wi4:h your 653,q6Z.17 25.380.75 608,081.q2 .00 608,081.q2 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S RE~UZRED. IF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THZS FORM FOR INSTRUCTZONS.) ZF PA/D AFTER DATE ZNDZCATED, SEE REVERSE FOR CALCULATZON OF ADDZTIONAL ZNTEREST. TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 27,56:5.66 .00 .00 .00 26,000.00 q.SZ- AMOUNT PA/D (1S) .00 X O0 = .00 (Z6) 608,081.q2 X Oq5= 27,565.66 (z7) .00 x 12 = .00 (~8) .00 x 15 = .00 (19)~ 27,565.66 18 and 19 RESERVATION: Estates of decedents dying on or before December 12, L982 -- if any future interest in [ha estate is transferred in possession or enjoyment to CLass 8 (colLateral) beneficiaries of the decedent after the expiration of any estate far lira or for years, [ha CoemonwaaLth hereby expressLY reserves the right to appraise and assess transfar Inheritance Taxes at the lawful CLass 8 (coLLateral) rate on any such futura interest. PURPOSE DF NOTICE: To fulfill the requirements of Section 2L46 of [ha Inharitanca and Estate Tax Act[ Act 25 of 2066. (72 P.S. Saction 9L40). PAYNENT: Detach [ha top portion of this Notice and submit wlth your payment to the Register of HiLls prlntad on the reverse side. --Hake check or money order payable to: REGISTER OF HILLS, AGENT REFUND (CR): A rafund of a tax credit, which was not requested on the Tax Return, amy bo rsquasted by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Offica of the Register of Hills, any of the ZS Revenue District Offices, or by calling tha special Z4-hour answering service for forms ordering: 1-800-56Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-447-50Z0 (TT only). OBJECTIONS: Any party in in[ares[ not satisfied with the appraisement, aLloaance, or disaLLowanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --cfi[ten protest to the PA Department of Revenue, Board of Appeals, Dept. ZSlOZ1, Harrisburg, PA 171ZS-IOZI, OR --election to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. ADNIN- /STRATIVE CORRECTIONS: Factual errors discoverad on this assassaant should be addrassad in writing to: PA Department of Revanua, Bureau of Individual Taxes, ATTN: Post Assassmant Raviaw Unit, Dap[. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-[SOL) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (5) calendar months after the dacedent's death, a riva percent (5X) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computad on the total of the tax and in[aras[ assassed, and not paid bafora January 1St 1996, [ha first day after the end of the tax amnesty period. This non-participation penalty is appealabla in the same manner and in the tha same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payaant. Taxes which became delinquent befora January 1, 198Z bear interest et the rata of six (6Z) percent par annum calculatad at a daily rate of .000164. All taxes ahich became delinquent on and altar January 1, 198Z ail1 bear interest at a rate which ail[ vary from calendar year to colander year with that rate announced by the PA Department of Revenue. The applicabla interast rates for 1982 through 2004 ara: Interest Daily Interest Daily Interest Year Rate Factor Year Rate ~ 20Z .000548 ~)'~'8-1991 111 1985 162 .000458 1992 92 1984 llX .000501 1995-1994 7Z 1985 13Z .000556 1995-1998 9Z 1986 lOZ .000274 1999 72 1987 lOX .000Z74 ZOO0 72 --Interest is calculated as follows: Daily Factor Year Rate Factor. .000501 ~ 9Z .000Z47 .000Z47 ZOO2 6Z .000L64 .00019Z 2005 5Z .000157 .000Z47 ZOO4 4Z .000110 .000IgZ .O00lgz INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT X DAILY INTEREST FACTOR --Any Notice issued after [ha tax becomes delinquent will raflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown an the Notice, additional interest must ba calculated.