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HomeMy WebLinkAbout03-0409 PETITION FOR PROBATE and GRANT OF LETTERS Estate of MYRTLE M. LITTLE No. _~_ 1"'~} 3-- qO ~ also known as To: , Deceased. Social Security No. 203-10-0642 The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of age or older an the execut in the last will of the above decedent, dated OCTOBER 9. 1992 and codicil(s) dated Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania in the named (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decedent was domiciled at death in CUMBERLAND County, Pennsylvania, with I nceat ,~ o,,,v~ ,,,,_,~,,,-,,,,,~,~g,~,,~ , A I ~, hER las! farmly or prmclpal res de · o .................... 0 -- (li;tstre;t, number and municipality) I{J..~f~_r ~o,t.q-o,~, B Decedent, then 83 years of age, died 04/28103 at BETHANY VILLAGE. MEOHANICSBURG. PA. 17055 Except as follows, decedent did not marry, was not divorced and did not have a child bom or adopted after execution of the will offered for probate; was not the victim cfa killing and was never ajudicated incompetent: N[A Decedent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: 28.000.00 WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters TESTAMENTARY (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) 1251HIGHLAND DRIVE MI=CHANICSBURG PA 17055 OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are tree and correct to the best of the knowledge and belief ofj~etitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well aa~q~l; a~. ',ni~er ~stat~a,~cc~or~mg to law. Sworn to or affirmed and subscribed ~methis ' ~th: davof May Donna .g,- Ut. LU, XU.,_. ~x-C. tJut-y' R~ist~ L 17-/ YO - // ~%]'0. 21-2003-409 Estate of MYRTLE M. LITTLE , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW MAY 15th 2003 , in consideration of the petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the insmn-nent(s) dated 10/09/92 described therein be admitted to probate and filed of record as the last will of MYRTLE M. LITTLE and Letters TESTAMENTARY are hereby granted to BARBARA A SADLER FEES Probate, Letters, Etc ......... $ 60.00 Short Certificates ( 5 ) ...... $ 1 5_ no Renunciation ............ $ x-Pages (13) $ 39.00 JCP lO. UU TOTAL __ $124.00 Filed. Malz. 15th,2003 ............ Regtster of Wdls Donna M. Otto, 1st Deputy DOUGLAS C. YOHE, ESQ. 42982 ATTORNEY (Sup. Ct. I.D. No.) 4720 OLD GETTYSBURG ROAD MECHANICSBURG PA 17055 ADDRESS (717) 761-1880 PHONE MAILED LETTERS TO A~FCF~,'L"Z ON ~-'~AY ~ his is to certify that the information here given is correctly copied from 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 ~~ P 9 0 ~ 5 7 5 7 ~.;; ..... , .... No. ~ Date Local Registrar MAY 0 1 2003 ;43Rev ~87 Myrtle COMMONWEALTH OF PENNSYLVANIA · DEPARTMENT OF HEALTH · VITAL RECORDS CERTIFICATE OF DEATH Mae Little 2. female ,. 203- l0 -- 0642 ,- April 28, 2003 July 12, ,,~.,,. [] ,. 1919 Dover Twp., PAk. ~ Cumberland k. Lower Allen Twp. ,. Bethany Village · · ,0. white ,,.. Homemaker ,,b. Domestic ,, 12 ~,2} · ,~. Widowed ,,. ~.rs u~t~ ~ss ~,~. c~. ~. z~ c~ I I~c~,,.s Pennsylvania ,7~.~ ~TU~ ,~.. s,,,. ~ Fairview 1251 Highland Drive ,~l~ ,~ Mechanicsburg, PA 17055 I~') ,~.~.~ York ,,. Paul Snelbaker ,, Lizzie Jane Miller ~. ~arDara A. Sadler I~ 1251 Highland Drive, MechanicsburA, PA 17055 ~u ~(~ ~ ~ ~-~.' I ~ ~ ~CED DE~ {M~. Day. ~) ~S C~ REFERRED TO MED C~ E~MINE~ER? ' ,~m0y ~ cond~on~ b AUTOPSY V~ERE AUTOpsY FINDINGS I~NER OF DEATH. ATH / r I I.. INJURY AT WORK? 'MEDICAL EXAMINER/CORONER IRIBE ~ INJURY OCCURRED. 21-2003-409 90: Ekl 6- LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE I, MYRTLE M. LITTLE, now of 454 Brenneman Drive, Mechanicsburg, Fairview Township, York County, Pennsylvania, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and Appointment of Executor. (A) Family and Background Information. I am a widow, my husband, ALAN W. LITTLE, having predeceased me. The child of our marriage is BARBARA A. JONES. Throughout this Will, BARBARA A. JONES (and any children born to or legally adopted by me hereafter) will be referred to as "my child". The word "issue" will include my child as well as my other descendants. (B) Appointment of Executor. I appoint as my Executor and successor Executor (all hereinafter referred to as Executor or Executors) under this Will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My daughter, BARBARA A. JONES. Successor Executor: My sister, HELEN D. STOREY. (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will is "THE RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST," dated October 9, 1992, by and between MYRTLE M. LITTLE, as Settlor, and MYRTLE M. LITTLE, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last Illness. I direct my Executor to pay my funeral expenses (regardless of amount) and the expenses of my last illness from my estate. In addition, my LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 2 Executor may notify the Trustee of the Trust described in Paragraph FIRST (C) of any such expenses and my Executor may accept reimbursement from such Trustee. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to the following: (1) The amount, if any, by which taxes, interest and penalties thereon shall be increased as a result of the inclusion in my gross estate of property (a) in which I may have a qualifying income interest for life, under IRC Section 2044 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (b) over which I may have a general power of appointment under IRC Section 2041 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (c) over which I may have retained an interest as defined in IRC Section 2036 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, and any taxes, interest and penalties on said incremental amount shall either be paid from said property directly or shall be recovered by my Executor from the person holding or receiving said property as provided in IRC Sections 2207, 2207A, or 2207B (or the LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 3 corresponding provisions of any subsequent federal tax laws); (2) The generation skipping tax imposed by Chapter 13 or the additional estate tax imposed by Section 2032A(c) or corresponding provisions of federal or state law applicable to my estate and imposing said taxes), and any and all interest and penalties on said Chapter 13 and Section 2032(c) and comparable state taxes; and, (3) Such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal ProDerty. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my daughter, BARBARA A. JONES, if she survives me. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If my daughter, BARBARA A. JONES, does not survive me, I leave such tangible personal property to my grandchildren, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my grandchildren may be distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 4 Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: bequeath the individuals: Specific Bequests. following amounts I hereby give, devise, and to each of the following (A) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, CHARLES E. SNELBAKER. (B) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister, FAIRY I. BRENNEMAN. (C) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister, MARTHA M. ZURKLE. (D) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, CURVIN L. SNELBAKER, a/k/a CURVIN L. SNELBECKER. (E) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, RALPH E. SNELBAKER. (F) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister, HELEN D. STOREY. (G) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister-in-law, JANET SNELBAKER. It is my intent and desire to make the above-referenced specific bequests to the above-referenced individuals during my lifetime. If and in the event that I advance these gifts, or any part thereof, to the above-referenced individuals, then, to the extent the gift or any portion thereof, was made, the gifts shall not be made under this Will. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 5 Under the authority vested in me pursuant to Paragraph 10.02(B) of the RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST described in Paragraph FIRST (C), as amended, I hereby direct the Trustee of such Trust to pay the amounts specified above from the principal of the Trust, if my estate does not possess sufficient funds to make the specific bequests described in this Paragraph FOURTH. FIFTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, including the insurance thereon, to the then- acting Trustee of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this Will, or which I possess under any trust created by my spouse during her life or under her Will. SIXTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such deeds and instruments as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 6 Estate, and to grant options, including any option for a period beyond the duration of the Estate; except that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor shall not be permitted to sell the stock or any other ownership interest in any business owned by me, or held in trust, at my death, without first offering the same for sale to my children, or without next offering the same to the corporation or business represented by such ownership interest for redemption. (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or issued by a parent or affiliate company of such Executor, or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder; except that the Executor may not retain for investment any stock in the corporate Executor, or in a parent or affiliate company of such Executor. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. ( 5 ) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 7 (6) TO compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty- one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 8 necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and any division into separate trusts or shares, the Executor shall be authorized to make the distribution and division in money or in kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Executor shall be binding and conclusive on all persons taking hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall be authorized to lend or borrow, including the right to lend to or borrow from any trusts which I or my spouse may have established during life or by will at an adequate rate of interest and with adequate security, and upon such terms and conditions as the Executor shall deem fair and equitable. (F) The Executor shall be authorized to sell or purchase at the fair market value as determined by the Executor, any property to or from any trust created by me or my spouse during life or by Will, even though the same person or corporation may be acting as Executor of my estate or as Trustee of any of my other trusts. (G) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 9 to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (H) If at any time the total fair market value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (I) Except as otherwise provided in this Will, when the authority and power under this Will is vested in two (2) or more Executors or Trustees, the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees only may exercise any authority or power granted under this Will or granted by law, and may act under~ is LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 10 Will. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SEVENTH: (A) NO Executor. Rights and Liabilities of Executor. bond or other security shall be required of any (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he/she performs the services. EIGHTH: Tax Elections. (A) Except as otherwise provided in this Article EIGHTH, in determining the estate, inheritance and income tax liability relating to my Estate, the Executor shall, with the advice of the Trustee of the Trust described in Article FIRST (c), determine all available tax elections, which shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632 (a) and without regard to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any generation skipping LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 11 transfer which may occur under this Will. (B) The Executor may, with the advice of the Trustee of the Trustee described in Article FIRST (C), determine the date as of which my gross estate shall be valued for the purpose of determining the federal estate tax payable by reason of my death. (C) The Executor may, with the advice of the Trustee of the Trust described in Article FIRST (C), decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. (D) The Trust described in Paragraph FIRST (C) of this Will, into which a portion of my probate estate is added under Article FIFTH of this Will, may contain a marital deduction trust for my spouse. The Executor shall, with the advice and consent of the Trustee of the Trust described in Article FIRST (C), determine whether to elect to qualify part or all of said Trust for the federal estate tax marital deduction. I hereby exculpate and exonerate my Executor from any and all liability for following the direction of the Trustee in making the election. NINTH: Spendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. TENTH: Definitions and General Provisions. (A) days after my death shall be considered not Survival. Any beneficiary who dies within sixty (60) to have survived me. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 12 (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child" and "children" shall include persons who are legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledge in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or the plural includes the other. (F) Powers of Appointment are Exercised. By this Will I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), abov~ LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 13 I possess under any trust created by my spouse during my spouse's life or under my spouse's Will. IN WITNESS WHEREOF, I, MYRTLE M. LITTLE, the Testatrix, have to this my Last Will and Testament, typewritten on fourteen (14) pageS,seal thisinClud~ daythe of ACkn°~l~dg~ent~~u and ,Affidavit'1992. set my hand and Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he or she believes the Testatrix to be of sound mind and memory. The preceding instrument consists of this and thirteen (13) other consecut~y numbered typewritten pages including the ~ent and Affi~davit. 7-~ /~"~~ residing at (print name) (Print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : SS: The Testatrix and the witnesses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Sworn to or affirmed, subscribed to, and acknowled~e~, before me by the above-named Testatrix and witnesses, this &/ ~ day of Notary My Commission Expires: Fermanagh Twp., Jur~iata County My Comrnissk~ Exp~es Oct. 16 1995 Memi3er, Pennsylvania ~ of Notaries Recoraed ©'; ::~ of Register' e~ ..... '03 lt~Y -9 PI2:04 REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: MYRTLE M. LITTLE Date of Death: 4t28/03 Will No. 2003-00409 Admin. No. To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphan's Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on 6/5~03 ' Name Address MARTHA M. ZIRKLE FAIRY I. BRENNEMAN HELEN D. STOREY RALPH E. SNELBAKER 300 YORK HAVEN ROAD YORK HAVEN, 1660 BUTTER ROAD DOVER PA 17370 PA 17315 PA 17033 PA 17042 46ALMOND DRIVE HERSHEY 2518PIN OAK DRIVE YORK NoticehasnowbeengiventoallpersonsentitledtheretounderRule5.6(a)except:, NONE Date: 6/5/05 Capacity: Name: JONATHAN M. CRIST. ESQ. Address: 4720 OLD GETYSBURG ROAD MECHANICSBURG PA 17055 Telephone(761 ) - 1880 X Personal Representative Counsel for Personal Representative 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 002842 YOHE DOUGLAS C ESQUIRE PO BOX 88 HARRISBURG, PA 17108 ........ fold ESTATE INFORMATION: SSN: 203-10-0642 FILE NUMBER: 2103-0409 DECEDENT NAME: LITTLE MYRTLE M DATE OF PAYMENT: 07/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $45,500.00 REMARKS: TOTAL AMOUNT PAID: BARBARA SADLER C/O DOUGLAS C YOHE ESQUIRE $45,500.00 SEAL CHECK# 1016 INITIALS' VZ RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX + (6-00) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFICIAL USE ON1.Y FILE NUMBER 2 I -0 3 COUN]Y COOE YF.J~R 0 4 0 9 NUMBER DECEDENFS NAME (LAST, FIRST, AND MIDDLE INITIAl. SOCIAL SECURITY NUMBER LITTLE, MYRTLEM. 2 0 3- I 0- 0 6 4 2 DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 04/28/2003 07/12/1919 REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER N/A - - [~] 1. Original Retum '-']4. Limited Estate [~]6. Decedent Died Testate (^~tach copy CW~ [--'] 9. Liligat~on Proceeds Received [-~ 2.~Supplemental Retum Q4a. Future Interest Compromise (da~ o~dea~ ~]7. Decedent Maintained a Living Trust (Attach copy of Trust) r-"~ 1 o. Spousal Poverty Credit (d~ o~ death t, etwee. [-'-~ 3. Remainder Retum (da~ or,ah pm ~ [~5. Federal Estate Tax Retum Required 0___ 8. Total Number of Safe Deposit Boxes r--~ 11. Election to tax under Sec. 9113(A) (A~ch Sch O) NAME DOUGLAS C.YOHE, ESQ. FIRM NAME (If Applicable) LATSHA DAVIS YOHE & MCKENNA, P.C. TELEPHONE NUMBER .761-1880 COMPLETE MAILING ADDRESS P.O. BOX 825 HARRISBURG PA 17108-0825 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) ] Separate Billing Requested 7. Inter-Vivos Transfem & Miscellaneous Non-Probate Properly (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) 9. Funeral Expenses & AdminislratJve Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 1 I. Total Deductions (total Lines 9 & 10) 12. Net Value of Estate (Line 8 minus Line 11 ) 13. Charitable and Govemmental Bequeste/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) OFFICIAL USE ONLY 44,550.05 855,829.59 (8) (11) 34,347.00 11,783.50 900,379.64 46,130.50 (12) (13) 854,249.14 (14) 854,249.14 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) 16. Amount of Line 14 taxable at lineal rate 17. Amount of Line 14 taxable at sibling rote 18. Amount of Line 14 taxable at collateral rate 19. Tax Due 20. x ~ (15) 784,249.14 x .045 (16) 60,000.00 x .12 (17) 10,000.00 x .15 (18) ¢9) 35,291.21 7,200.00 1,500.00 43,991.21 Decedent's Complete Address: STREET ADDRESS 1251 HIGHLAND DRIVE CITY MECHANICSBURG ISTATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Povedy Credit B. Prior Payments C. Discount 45,500.00 2,199.56 (1) 43,991.21 Total Credits ( A + B + C ) (2) 47,699.56 3. Interest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page I Line 20 to request a refund (4) 5. If Une 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 +SA. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred; ........................................................................... [] [] b. retain the right to designate who shall use the properly transferred or its income; ........................................ [] [] c. retain a reversionary interest; or ...................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ............................................................. [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration?. .............................................................................................. [] [] 3. Did decedent own an 'in trust for' or payable upon death bank account or secudty at his or her death? ................. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................... [] [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Und~-pe~;~=~fperju~y~dec~are~ha~haveex~'~ned~hisre~um~indudi~~u~s~n~ a~l to the best of andber '' Dedara~on ?..¢~3rer o~ ~an Ihe pe~onal representative is based on all info~ o~ which predator h~ ~v ~~my knowledge ief. ihs In,e, com~ and complete. SIGNA'I'~OF PEI~SON RESPONS, I~LE F~Ii~ FILING RETI~N _ ' .............. D" T- 3,708.35 MECHANICSBURG PA 17055 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS P.O. BOX 825 HARRISBURG PA 17108-0825 For dates of death on or after July 1, 1994 and before January 1, 1995, the lax rate imposed on the net value of Iransfers to or for the use of the surviving spouse is 3% [72 P.S. {}9116 (a)(1.1) (i)]. For dates of death on or after January 1, 1995, the tax rale imposed on the net 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 beneticJary. For dates of death on or after July 1, 2000: The tax rate imposed on the nel value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parenl, an adoptive parent, or a stepparent 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 lhe decedent, whether by blood or adoption. REV-1508 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF LITTLE. MYRTLE M. FILE NUMBER 21 03 Include lhe proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. 0409 ITEM NUMBER DESCRIPTION AMERICAN EXPRESS MONEY MANGEMENT/INVESTMENT ACCOUNT #1125 6368 9001 - SEE STATEMENT ATTACHED BETHANY VILLAGE - REFUND MISC UNSHEDULED PERSONAL PROPERTY TOTAL (Also enter on line 5, Recapitulation VALUE AT DATE OF DEATH 41,478.05 2,572.00 500.00 44~550.05 (If mom spa~ is needed, inse~ additional shee~ of me same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER LITTLE, MYRTLE M. 21 03 0409 This schedule must be completed and filed if the answer to any of questions 1 ~mu( h 4 on lhe reverse side of the REV-1500 COVER SHEET is yes. DESCRIPTION OF PROPERTY ITEM INO..UDE THE NAME OF THE TRANSFEREE. mEIR R~A'rlONSHI?TO DECEDEh'T N~D DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER TUE DATE OF TRANSFER. A~ACH A COFY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST ~F ~PUC~ VALUE 1. RESTATED MYRTLE M. LITTLE FAMILY REVOCABLE TRUST DATED JANUARY 28, 1992 WHICH COMPRISES: REAL ESTATE (APPROX 110 ACRES PLUS FARMHOUSE 670,000.00 100. 670,000.0( AND BARN) KNOWN AS 454 BRENNEMAN DRIVE MECHANICSBURG PA - SEE APPRAISAL ATTACHED 185,829.59 100. 185,829.5.~ AMERICAN EXPRESS MONEY MARKET/MUTUAL FUND ACT # 1576 541 7 001 - SEE STATEMENT ATTACHED TOTAL (Also enter on line 7 Recapitulation) $ 855,829.59 (If more space is needed, insert additional sheets of the same size) REV-1511 EX + (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER LITTLE, MYRTLE M. 21 03 0409 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION 1. 2. 3. 4. 8. 9. FUNERAL EXPENSES: PARTHMORES FUNERAL HOME ROMBERGER MEMORIALS QUICKELS CEMETARY ASSOCIATION FUNERAL TRAVEL EXPENSES 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 Year(s) Commission Paid: AttomeyFees LATSHA DAVIS YOHE & MCKENNA, P.C. Family Exemption: (If decedents address is not the same as claimant's, attach explanation) Claimant Zip Street Address City State Relationship of Claimant to Decedent Probate Fees CUMBERLAND COUNTY REGISTER OF WILLS Zip Accountant's Fees Tax Retum Prepamr's Fees KATHY KALASKY - DECEDENT FINAL INCOME TAX RETURN CUMBERLAND LAW JOURNAL -ADVERTISE ESTATE CARLISLE SENTINAL - ADVERTISE ESTATE CENTRAL PENN APPRAISALS - APPRAISAL OF REAL ESTATE STATE FARM - PROPERTY INSURANCE KNIGHT SECURITY SYSTEMS TOD MCALLISTER - REPAIRS TO PROPERTY KEET PLUMBING - REPAIRS TO PROPERTY SCOTT PINCIN - REPAIRS TO PROPERTY AGWAY - REPAIRS TO PROPERTY FAIRVIEW TOWNSHIP REFUSE PBGC - REFUND OF PENSION OVERPAYMENT AMOUNT 8,681.00 134.00 500.00 528.00 20,000.00 134.00 187.00 75.00 99.00 275.00 803.00 456.00 1,230.00 401.00 640.00 130.00 40.00 34.00 TOTAL (Also enter on line 9, Recapitulation) $ 34,347.00 (If more space is needed, insert additional sheets of the same size) REV-1512 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER LITTLE, MYRTLE M. 21 03 0409 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. VERIZON - FINAL PHONE BILL 12.13 10. PP & L - FINAL ELECTRIC BILL DILLSBURG SEPTIC SERVICE - INVOICE FAIRVIEW TOWNSHIP - REFUSE FRANCOISE LOOKINBILL - SERVICES KNIGHT SECURITY SYSTEMS WEST SHORE EMS METRO MED SERVICES CONOR RICH ASSOCIATES - BALANCE MEDICAL SERVICES MCALISTER CONSTRUCTION - BALANCE DUE ON CONSTRUCTION CONTRACT 62.44 200.00 44.00 360.03 78.00 75.65 87.50 13.75 10,850.00 TOTAL (Also enter on line 10, Recapitulation) $ 11,783.50 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-nn; COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF LITTLE, 1,4YRTLE M. NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] MARTHA M. ZIRKLE 300 YORK HAVEN ROAD YORK HAVEN, PA 17370 FAIRY I. BRENNEMAN 1660 BUTTER ROAD DOVER, PA.17315 HELEN D. STOREY 46 ALMOND DRIVE HERSHEY, PA. 17033 RALPH E. SNELBAKER 2518 PIN OAK DRIVE YORK, PA. 17042 CHARLES E. SNELBAKER 920 EDGAR STREET YORK, PA 17403 CURVIN SNELBAKER 816 KREPS ROAD, BOX 7372 LANCASTER, PA 17604 JANET SNELBAKER 690 ZEIGLER ROAD DOVER, PA 17315 FILE NUMBER 21 03 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) SISTER SISTER SISTER BROTHER BROTHER BROTHER SISTER-IN-LAW 0409 AMOUNT OR SHARE OF ESTATE 10,000.00 BEQUEST WILL - FOURTH (C) il0,000.00 BEQUEST WILL - FOURTH (B) 10,000.00 BEQUEST WILL- FOURTH (F) 10,000.00 BEQUEST WILL - FOURTH (E) 10,000.00 BEQUEST WILL - FOURTH (A) 10,000.00 BEQUEST WILL - FOURTH (D) 10,000.00 BEQUEST WILL - FOURTH (G) ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Continuation of R LI-i-I'LE, MYRTLE M. Decedent's Name Schedule J - Beneficiaries - 1 ,1500 Inheritance Tax Return Re.~ Page 1 nt Decedent 21 03 0409 Decedent's Social Security Number RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE ! TAXABLE DISTRIBUTIONS (include outdght spousal distributions) 8. BARBARA A. SADLER DAUGHTER REAL ESTATE & 1251 HIGHLAND DRIVE 112 BAL OF REV TRUS'I' MECHANICSBURG, PA 17055 (SECTS 4.03 & 4.05) 9. JESSlCA DAWN SADLER GRANDDAUGHTER 1/4 BAL OF REV TRUS')' 1251 HIGHLAND DRIVE (SECT 4.05) MECHANICSBURG, PA. 17055 10. BRANDY LEE SADLER GREANDAUGHTER 1/4 BAL OF REV TRUS-I' 1251 HIGHLAND DRIVE (SECT 4.05) MECHANICSBURG, PA. 17055 PENNSYLVANIA INHERITANCE TAX FORM 1500EX ESTATE OF MYRTLE M. LITTLE INDEX TO DOCUMENT ATTACHMENTS o o COPY OF PROBATED WILL APPRAISAL OF REAL ESTATE - SCHEDULE G, ITEM B1 (a) AMERICAN EXPRESS ACCOUNT VERIFICATIONS SCHEDULE F (DECEDENT), ITEM 1 SCHEDULE G ( REVOCABLE TRUST), ITEM B1 (b) COPY OF RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST DATED JANUARY 28, 1992 (RESTATEMENT DATED AND EXECUTED OCTOBER 9, 1992) RECEIPT FOR PAYMENT OF PENNSYLVANIA INHERITANCE TAX 87513 EXHIBIT 1 Register of Wills of CUMBERLAND County, Pennsylvania Certificate of Grant of Letters No. 2003-00409 ESTATE OF PA No. 21-03-0409 LITTLE MYRTLE M Late of UPPER ALLEN TOWNSHIP , ~UMBEKLJ~NU CUUN'I'I, Deceased Social Security No. 203-10-0642 WHEREAS, on the 15th day of May dated October 9th 1992 2003 an instrument was admitted to probate as the last will of LITTLE MYRTLE M (bA~'r, ~'l~'r, late of UPPER ALLEN TOWNSHIP , CUMBERLAND County, who died on the 28th day of April 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 JONES BARBAP~AA NKA and SADLER BARBARA A who have duly qualified as Executor(rix) and have agreed to administer the estate according to law, all of which fully appears of record in my Office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my Office the 15th day of May 2003. //l _ MeglsEer o[ ~iFlS **NOTE** ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) COPY LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE I, MYRTLE M. LITTLE, now of 454 Brenneman Drive, Mechanicsburg, Fairview Township, York County, Pennsylvania, do publish and declare this to be my Last Will and Testament, hereby revoking all other prior wills and codicils made by me. FIRST: Family Background and ADDointment of Executor. (A) Family and Background Information. I am a widow, my husband, ALAN W. LITTLE, having predeceased me. The child of our marriage is BARBARA Ao JONES. Throughout this Will, BARBARA A. JONES (and any children born to or legally adopted by me hereafter) will be referred to as "my child". The word "issue" will include my child as well as my other descendants. (B) ADD0intment of Executor. I appoint as my Executor and successor Executor (all hereinafter referred to as Executor or Executors) under this Will, the following named persons or corporations to serve without bond and without being required to account to any Court: Executor: My.daughter, BARBARA A. JONES. Successor Executor: My sister, HELEN D. STOREY. (C) Inter Vivos Trust. The inter vivos trust agreement referred to in this Will is "THE RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST," dated October 9, 1992, by and between MYRTLE M. LITTLE, as Settlor, and MYRTLE M. LITTLE, as Trustee, as now in effect or as may hereafter be amended. SECOND: Funeral and Last Illness Expenses; Taxes. (A) Expenses of Funeral and Last Illness. I direct my Executor to pay my funeral expenses (regardless of amount) and the expenses of my last illness from my estate. In addition, my LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 2 Executor may notify the Trustee of the Trust described in Paragraph FIRST (C) of any such expenses and my Executor may accept reimbursement from such Trustee. (B) Taxes. I direct my Executor to pay any and all estate, inheritance, succession, legacy, transfer and other death taxes or duties, by whatever name called, including any and all interest and penalties thereon, imposed under the laws of any jurisdiction by reason of my death, upon or with respect to any and all property included in my gross estate for the purpose of such taxes, whether such property passes under or outside of this Will. Without any apportionment otherwise required by law and without being prorated or apportioned among or charged against the respective devises, legatees, beneficiaries, transferees, or other recipients of any such property or charged against any property passing or which may have passed to any of them, I direct that any taxes so paid shall be charged against my residuary estate. My Executor shall not be entitled to reimbursement for any portion of any such taxes from any such person. The foregoing provisions of this Article SECOND shall not apply to the following: (1) The amount, if any, by which taxes, interest and penalties thereon shall be increased as a result of the inclusion in my gross estate of property (a) in which I may have a qualifying income interest for life, under IRC Section 2044 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (b) over which I may have a general power of appointment under IRC Section 2041 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, or (c) over which I may have retained an interest as defined in IRC Section 2036 (or the corresponding provisions of any subsequent federal tax laws) or corresponding provisions of state law, and any taxes, interest and penalties on said incremental amount shall either be paid from said property directly or shall be recovered by my Executor from the person holding or receiving said property as provided in IRC Sections 2207, 2207A, or 2207B (or the LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 3 corresponding provisions of any subsequent federal tax laws ); (2) The generation skipping tax imposed by Chapter 13 or the additional estate tax imposed by Section 2032A(c) or corresponding provisions of federal or state law applicable to my estate and imposing said taxes), and any and all interest and penalties on said Chapter 13 and Section 2032(c) and comparable state taxes; and, (3) Such portion or portions of said taxes, interest and penalties which may be required to be paid, or are actually paid or reimbursed, by the Trustee of the Trust described in Paragraph FIRST (C), above. THIRD: Tangible Personal Property. Except for those items excluded below and those items enumerated in the Letter of Instruction, I bequeath all my tangible personal property, including but not limited to clothing, jewelry, furniture, household furnishings, household goods, personal effects, motor vehicles, and all other similar articles, which I own, and the insurance thereon, to my daughter, BARBARA A. JONES, if she survives me. Tangible personal property shall not include: (1) any and all property used by me in any business, (2) cash on hand or on deposit in banks, (3) stock or securities, (4) any type of evidence of indebtedness, and (5) any life, health or accident insurance policies. If my daughter, BARBARA A. JONES, does not survive me, I leave such tangible personal property to my grandchildren, per stirpes, to be divided among them as they may select in as nearly equal shares as is practical. If there is any disagreement as to distribution, I direct my Executor to make such distribution. The decision of my Executor shall be final and binding. Any items not selected or any items which my Executor considers unsuitable for my grandchildren may be distributed or sold in the sole discretion of my Executor and, if sold, the net proceeds therefrom shall be added to the residue of my estate. Any such article allocated to a minor may, as my Executor deems advisable, either be delivered to the minor or to any person to safeguard on behalf of the minor. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 4 Notwithstanding any other provisions in this Article THIRD, I may leave a separate, dated and unsigned Letter of Instruction, which I shall place with my Will, containing directions as to the ultimate disposition of certain of the property bequeathed under this Article THIRD, and such Letter of Instruction shall determine the distribution of such items. FOURTH: bequeath the individuals: Specific Bequests. following amounts I hereby give, devise, and to each of the following (A) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, CHARLES E. SNELBAKER. (B) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister, FAIRY I. BRENNEMAN. (C) I give and bequeath the sum of Ten Thousand ($10,000'00) Dollars to my sister, MARTHA M. ZURKLE. (D) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, CURVIN L. SNELBAKER, a/k/a CURVIN L. SNELBECKER. (E) I give.and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my brother, RALPH E. SNELBAKER. (F) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister, HELEN D. STOREY. (G) I give and bequeath the sum of Ten Thousand ($10,000.00) Dollars to my sister-in-law, JANET SNELBAKER. It is my intent and desire to make the above-referenced specific bequests to the above-referenced individuals during my lifetime. If and in the event that I advance these gifts, or any part thereof, to the above-referenced individuals, then, to the extent the gift or any portion thereof, was made, the gifts shall not be made under this Will. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 5 Under the authority vested in me pursuant to Paragraph 10.02(B) of the RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST described in Paragraph FIRST (C), as amended, I hereby direct the Trustee of such Trust to pay the amounts specified above from the principal of the Trust, if my estate does not possess sufficient funds to make the specific bequests described in this Paragraph FOURTH. FIFTH: Residuary Estate. I devise and bequeath all of the rest, residue and remainder of my estate, real, personal and mixed, of whatever nature and wherever situated to which I am legally or equitably entitled, including the insurance thereon, to the then- acting Trustee of the Trust described in Paragraph FIRST (C) of this Will, to be held, administered and distributed pursuant to the terms thereof, as the same may be amended from time to time. By this devise and bequest of my residuary estate I hereby exercise all Powers of Appointment I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C) of this' Will, or which I possess under any trust created by my spouse during her life or under her Will. SIXTH: Powers of Executor. In addition to the powers and duties as may have been granted elsewhere in this Will, but subject to any limitations stated elsewhere in this Will, the Executor shall have and exercise exclusive management and control of the Estate and shall be vested with the following specific powers and' discretion, in addition to the powers as may be generally conferred from time to time upon the Executor by law: (A) In the management, care and disposition of the Estate, the Executor shall have the power to do all things and to execute such deeds and instruments as may be deemed necessary or proper, including the following powers, all of which may be exercised without order of or report to any Court: (1) To sell, exchange or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder,.at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 6 Estate, and to grant options, including any option for a period beyond the duration of the Estate; except that, in lieu of any binding shareholder agreement or buy/sell agreement to the contrary, the Executor shall not be permitted to sell the stock or any other ownership interest in any business owned by me, or held in trust, at my death, without first offering the same for sale to my children, or without next offering the same to the corporation or business represented by such ownership interest for redemption. (2) To invest all monies in such stocks, bonds, securities, mortgages, notes, choses in action, real estate or improvements thereon, and any other property as the Executor may deem best, without regard to any law now or hereafter enforced limiting investments of fiduciaries, except that the Executor may not invest in any securities issued by the corporate Executor, or 'issued by a parent or affiliate company of such Executor, or issued by a parent or affiliate company of such Executor. (3) To retain for investment any property deposited with the Executor hereunder; except that the Executor may not retain for investment any stock in the corporate Executor, or in a parent or affiliate company of such Executor. (4) To vote in person or by proxy any corporate stock or other security and to agree to or take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other security. (5) To use attorneys, real estate brokers, accountants and other agents, if such employment is deemed necessary or desirable, and to pay reasonable compensation for their services. LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 7 (6) TO compromise, settle or adjust any claim or demand by or against the Estate and to agree to any rescission or modification of any contract or agreement affecting the Estate. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, pledging or conveying any property of the Estate. (8) To retain and carry on any business in which the Estate may acquire an interest, to acquire additional interest in any such business, to agree to the liquidation in kind of any corporation in which the Estate may have an interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Estate may have an interest, to become or remain a partner, general or limited, in regard to any such business' or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of such agent or for any loss, liability or indebtedness of such business if the management is selected_or, retained.with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that such security is a Estate asset and the Executor shall be responsible for the acts of such nominee. (B) Whenever the Executor is directed to distribute any Estate assets in fee simple to a person who is then under twenty- one (21) years of age, the Executor shall be authorized to hold such property in Trust for such person until he/she becomes twenty- one (21) years of age, and in the meantime shall use such part of the income and the principal of the Estate as the Executor may deem LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 8 necessary to provide for the proper support and education of such person. If such person should die before becoming twenty-one (21) years of age, the property then remaining in trust shall be distributed to the personal representative of such person's estate. (C) In making distributions from the Estate to or for the benefit of any minor or other person under a legal disability, the Executor need not require the appointment of a guardian, but shall be authorized to pay or deliver the same to the custodian of such Person, to pay or deliver the same to such person without the intervention of a guardian, to pay or deliver the same to a legal guardian of such person if one has already been appointed, or to use the same for the benefit of such person. (D) In the disbursement of the Estate and. anY diviSion into separate trusts or shares, the Executor shall be aUth°~fZed to make the distribution and division in moneY 'or '~n-~kind, or both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the 'Executor shall be binding and conclusive on all persons taking.hereunder. The Executor may in making such distribution or division allot undivided interests in the same property to several trusts or shares. (E) The Executor shall be..authorized t° lend or borrow, inclUding the right to lend to or borrow from any trusts which I or my spouse may have established during life or by will at an adequate rate of interest and with adequate security, and upon such terms and conditions as the Executor shall deem fair and equitable. (F) The Executor shall be authorized to sell or purchase at the fair market value as determined by the Executor, any property to or from any trust created by me or my spouse during life or by Will, even though the same person or corporation may be acting as Executor of my estate or as Trustee of any of my other trusts. (G) The Executor shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as the Executor may deem equitable and fair under all the circumstances, including the power LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 9 to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution of any investment as income or principal, or apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any assets subject to depreciation or obsolescence, all as the Executor may reasonably deem equitable and just under all the circumstances. If the Executor does not exercise the above discretionary power, the cash or accrual allocation shall be in accordance with Chapter 81 of Title 20 of the Pennsylvania Consolidated Statutes, or the corresponding provisions of subsequent state law. (H) If at any time the total fair market'value of the assets of any trust established or to be established hereunder is so small that the corporate Trustee's annual fee for administering the trust would be equal to or less than the minimum annual fee set forth in the Trustee's regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. (I) Except as othe~ise provided in this Will, when the authority and power under this Will is vested in two (2) or more Executors or Trustees, the authority and powers are to be held jointly by the Executors or Trustees, respectively. A majority of the Executors or Trustees only may exercise any authority or power granted under this Will or granted by law, and may ac~ under, is LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 10 Will. Any attempt by one such Executor or Trustee to act under this Will on other than ministerial acts shall be void. The action of one such Executor or Trustee under this Will may be validated by a subsequent ratification of the act by a majority of the Executors or Trustees. SEVENTH: Rights and Liabilities of Executor. (A) No bond or other security shall be required of any Executor. (B) This instrument always shall be construed in favor of the validity of any act or omission by any Executor, and any Executor shall not be liable for any act or omission except in the case of gross negligence, bad faith or fraud. Specifically, in assessing the propriety of any investment, the overall performance of the entire Estate shall be taken into account. (C) Each Executor shall be entitled to receive reasonable compensation for services actually rendered to my estate, in an amount the Executor normally and customarily charges for performing similar services during the time which he/she performs the services. EIGHTH: Tax Elections. (A) Except as otherwise provided in this Article EIGHTH, in determining the estate, inheritance and income tax liability relating to my Estate, the Executor shall, with the advice of the Trustee of the Trust described in Article FIRST (c), determine all available tax elections, which shall be conclusive on all concerned. If the Executor joins with my spouse in filing income tax returns, or consenting for gift tax purposes to having gifts made by either of us during my life considered as having been made one-half by each of us, any resulting liability shall be borne by my Estate and my spouse in such proportions as they may agree. In accordance with IRC Section 2632 (a) and without regard to whether a Federal estate tax return is actually filed, my Executor shall allocate so much of the Federal Generation Skipping Transfer (GST) exemption amount as will fully exempt any generation skipping LAST WILL AND TESTAMW. ~T OF MYRTLE M. LITTLE PAGE 11 transfer which may occur under this Will. (B) The Executor may, with the advice of the Trustee of the Trustee described in Article FIRST (C), determine the date as of which my gross estate shall be valued for the purpose of determining the federal estate tax Dayable by reason of my death. (C) The Executor may, with the advice of the Trustee of the Trust described in Article FIRST (C), decide whether all or any part of certain deductions shall be taken as income tax deductions (even though they may equal or exceed the taxable income of my estate and whether or not claimed or of benefit on my estate's income tax return) or as estate tax deductions when a choice is available; and in the event that all or any part of such deductions are taken as income tax deductions, no adjustment of income and principal accounts in my estate shall be made as a result of such decisions. (D) The'Trust described in Paragraph FIRST (C) of this Will, into which a portion of my probate estate is added under Article FIFTH of this Will, may contain a marital deduction trust for my spouse. The Executor shall, with the advice and consent of the Trustee of the Trust described in Article FIRST (C), determine whether to elect to qualify part or all of said Trust for the federal estate tax marital deduction .... I hereby.,, exculpate and exonerate my ExeCUtor f~om any and all liability for following the direction of the Trustee in making the election. NINTH: SDendthrift Provision. No beneficiary shall have the power to anticipate, encumber or transfer his or her interest in the estate in any manner other than by the valid exercise of a power of appointment. No part of the estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. TENTH: Definitions and General Provisions. (A) days after my death shall be considered not to have Survival. Any beneficiary who dies within sixty (60) LAST WILL AND TESTAMRNT OF MYRTLE M. LITTLE PAGE 12 (B) Captions. The captions set forth in this Will at the beginning of the various articles hereof are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. (C) Children. As used in this Will, the words "child,, and "children,, shall include persons who are legally adopted and the issue of said persons, whether born in or out of wedlock, so long as any person born out of wedlock is acknowledge in a written instrument executed by the one of their natural parents who is a descendant of mine to be the child of said descendant. The word "issue" shall include descendants of all generations but shall exclude adopted persons. A posthumous child shall be considered as living at the death of his parent. The birth to me or the adoption by me of a child or children subsequent to the execution of this Will shall not operate to revoke this Will. Except for discretionary distributions which may be made unequally among a group of persons and distributions pursuant to a valid exercise of a power of appointment, in making a distribution to the children of any person, the property to be distributed shall be divided into as many shares as there are living children of the person and deceased children of the person who left children who are then living. Each living child shall take one share and the share of each deceased child shall be divided among his then-living descendants in the same manner. (D) Code. Unless otherwise stated, all references in my Will to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or the corresponding provisions of any subsequent federal tax laws applicable to my estate. (E) Other terms. The use of any gender includes the other genders, and the use of either the singular or-the plural includes the other. (F) Powers of Appointment are Exercised. By this Will I exercise any and all Powers of Appointment which I possess at the time of my death except any power of appointment which I possess under the Trust described in Paragraph FIRST (C), above, or~/,~ ch LAST WILL AND TESTAMENT OF MYRTLE M. LITTLE PAGE 13 I possess under any trust created by my spouse during my spouse's life or under my spouse's Will. IN WITNESS WHEREOF, I, MYRTLE M. LITTLE, the Testatrix, have to this my Last Will and Testament, typewritten on fourteen (14) pages, includiog the Acknow1p~dcr~ent and Affidavit, set my hand and seal this ~ day of ~~= , 1992. Signed, sealed, published and declared by the above-named Testatrix, as and for her Last Will and Testament, in the presence of us, who have hereunto subscribed our names at her request, as witnesses hereto, in the presence of the said Testatrix, and in the presence of each other. Each of us further declares that he or she believes the 'Testatrix to be of sound mind and memory. The preceding instrument consists of this and thirteen (13) other consecut~ely numbered typewritten pages including the ent and Affidavit. ~d~~'d?/''- ' ~residing at ~"~'l£F&~~/~t~.~' £. (print name) ! ,~~cresiding at (Print name) ACKNOWLEDGMENT AND AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA : COUNTY OF t/~'9~ ,' ~? : SS: The Testatrix and the witneSses whose names are signed and subscribed to the attached or foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge, depose and say to the undersigned authority, that the Testatrix signed and executed the instrument as her Last Will in the presence of the witnesses; that she signed it willingly or willingly directed another to sign it for her; that she executed it as her free and voluntary act for the purposes therein expressed; that each of the witnesses were present and saw the Testatrix sign and execute the instrument as her Last Will; that each subscribing witness in the hearing and sight of the Testatrix signed the will as witnesses; and that to the best of their knowledge the Testatrix was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. me Sworn to or affirmed, subscribed to, and acknowledged, before by~th~Bbove-named Testatrix and witnesses, this ~; day of Notary PXlblic My Commission Expires: EXHIBIT 2 EXHIBIT 3 CENTRAL PENN APPRAISALS, INC. 24 WEST MAIN STREET SHIREMANSTOWN, PA 17011 JUNE 9, 2OO3 Barb Sa(let 1251 Highland Drive Mechatticsbul~ PA 17055 Re: Property:. F'~ No.: 454 BRENNEMAN MECHANICSBURG, PA 17055-6018 N/A In accordance with your request, we have appraised the above referenced property. The report of that appraisal is attached. The puq3oee of this appraisal is to eatimate the market value of the property dasoribed in this appraisal reporl, as improved, in unencumbered fee simple tifle of ownership. This report is based on a physical analysis of the site and intprovements, a Iocational analysis of the neighborhood and city, and an economic analysis of the rnarket for propertias such as the subject. The apprsisal was devsiofled and the The value conclusions reported are as of the effective date stated in lhe' body of the rep(xt and contingent upon the cerlitication and limiting condilions attached. It has been a pleasure to assist you. Please do no~ hesitate to contact me or any of my staff if we can be of additional asrv~e to you. SUMMARY OF SALIENT FEATURES Subject Address Legal Desaiplion Census Tract 454 BRENNEMAN DEED BOOK 0414 PAGE 0163 MECHANICSBURG YORK PA 1705,5-6018 0202.10 27-000-QE-0016 SN/A N/A Borroww I Cl'met Lender siz, (Sq.~ Condmon Total Rooms N/A PRIVATE 2,339 $ AVERAGE 45/15 AVERAGE 8 4 2.5 Dale ol' Appraised Va~e ROBERT K. BAN7_.HOFF 6-5-03 ~n~ EsUrn~ d Vabe $ 670,000 EXHIBIT 4 Statement Mailed to MS BARBARA A SADLER THE MYRTLE M LITTLE FAMILY REV TR DTD 1-28-92 1251 HIGHLAND DRIVE MECHANICSBURG PA 17055-6001 Group Number 0514 1702 0 001 Client Number 1115 7917 3 001 MS BARBARA A SADLER Client Number 1576 5418 7 001 THE MYRTLE M LITTLE FAMILY REV T Check Your Accounts Automated Telephone Service 800-862-7919 Online home2.americanexpress.com/cacc Direct your service and Investment questions to CHARLES TURNER CFP TURNER AND ASSOCIATES A financial advisory branch 405 E Chocolate Ave Hershey PA 17033-1324 717-533-4070 717-520-9200 FAX 888-739-8834 Toll free Peace of mind during uncertain times Ensuring your family's financial security involves more tt3an simply saving money or investing it. It requires an overall strategy to t~elp you meet your future goals and a contingency plan if life takes an unexpected turn. Ti3e right life insurance is a cornerstone to a secure financial plan and can 13elp protect your family and provide financial security. Call your advisor today for more information. American Express Where your assets Percent of are Invested all current by product products [] 1% [] [] 0% [] 0% [] 0% [] 0% lOO% Portfolio Summary Product type Value Value one year ago last ~taternent Current value Money Market Funds and Cash $15,604.00 $1,31 5.55 $1,317.39 Mutual Funds $208,317.89 $183,318.61 $184,512.20 Securities Not applicable Not applicable Not applicable Annuities Not applicable Not applicable Not applicable Certificates Not applicable Not applicable Not applicabl~, Insurance Not applicable Not applicable Not applical: Limited Partnerships and REITs Not applicable Not applicable Not applicable Additional Products - Not applicable Not applicable Not applicable Total value of all accounts $223,921.89 $184,634.16 $185,829.59 00100051417020000002 04/28/2003 statement of Financial ACcounts' Januar 27 2003. A ril · ~,~ Y , p 28, 2003 Summary of Accounts by Product Symbol Account number Value one year ago Value last statement Current valu r~ Money Market Funds and Cash AXP CASH MANAGEMENT FUND CLASS A $15i604..00 IDSXX 0011 3514 1702 4 002 $15,604.00 Mutual Funds AXP HIGH YIELD TAX-EXEMPT FUND CLASS A $208,317.89 INHYX 0011 5514 1702 2 002 $208,317.89 $1,316.66 $1,315.55 $183,318.61 $183,318.61 $1~317.3;'J $1,317.39 $184~512.20 $184,512.20 Summary of Accounts by Ownership THE MYRTLE M LIWLE FAMILY REV rR DTD 1-28-92 AXP CASH MANAGEMENT FUND CLASS A AXP HIGH YIELD TAX-EXEMPT FUND CLASS A Symbol AcCount number Value one year ago $223,921.89 IDSXX 0011 3514 1702 4 002 $15,604.00 INHYX 0011 5514 1702 2 002 $208,317.89 Value last statement $184,634.16 $1,315.55 $183,318.61 Current valu $185,829.5~ Sl ,317.39 $184,612.20 Mutual Funds Sta[ement of Financial Accounts January 27, 2003. April 28, 2003 AXP High Yield Tax-Exempt Fund Account owner(s) BARBARA A SADLER AS TTEE OF THE MYRTLE M LITTLE FAMILY REV TR U/A DTD 1-28-92 Date account opened 11/17/1992 Your account performance Values shown represent past history for this account and include the effect of any sales charges paid, Investment value may fluctuate Past performance does not guarantee future results If you have questions regarding this performance information, please consult your financial advisor or your service office. Account activity Class of Date Activity shares Number of shares Price X per share 01/27/2003 Scheduled redemption 02/21/2003 Reinvested dividend at $0.0171 per share 03/24/2003 Reinvested dividend at $0.0179 per share 04/24/2003 Reinvested dividend at $0.0163 per share A A A A (678.733) 157.392 165.730 150.424 $4.420 $4.440 $4.410 $4.460 Dollar amount ($3,000.00) $698.82 $730.87 $670.89 Account number 0011 5514 1702 2 002 Current account value on 04/28/2003 Class A shares owned Current price per share Accrued dividends Estimated average cost per share' Cash invested to date' Reinvested dividends Cash dividends Accrued dividends Market gain (loss)** Cash withdrawn"* Account Value $184,512.20 41,258.941 $4.470 $84.73 $4.69 $626,193.81 $6,206.43 $252,666,26 $84.73 ($33,451.47) ($667,187.56) $184,512.20 * This number is an estimate and should not be used in your tax calculations. Consult a professional tax advisor when calculating taxes, ** Includes realized gain (loss). unrealized market appreciation · (depreciation}, and sales charges, *** Includes redemptions, exchanges, cash dividends, taxes withheld. custodial fees and conversions to class A, Statement Mailed to MRS MYRTLE M LITI'LE BARBARA A SADLER ACTING POA 1251 HIGHLAND DRIVE MECHANICSBURG PA 17055-6001 Group Number 0514 1702 0 001 Check Your Accounts Automated Telephone Service Client Number 1125 6368 9 001 800-862-7919 MRS MYRTLE M LITTLE Online home2.americanexpress.com/cacc Direct your service and Investment questions to CHARLES TURNER CFP TURNER AND ASSOCIATES A financial advisory branch 405 E Chocolate Ave Hershey PA 17033-1324 717-533-4070 717-520-9200 FAX 888-739-8834 Toll free Peace of mind during uncertain times Ensuring your family's financial security involves more than simply saving money or investing it, It requires an overall strategy to help you meet your future goals and a contingency plan if life takes an unexpected turn. The right life insurance is a cornerstone to a secure financial plan anc~ can help protect your family an0 proviOe financial security. Call your aclvisor toc~ay for more information, American Express Portfolio Where your assets Percent of are invested all current by product products Product lype Summary Value one year ago Value last statement Current value 0% Money Market Funds and Cash [] 32% Mutual Funds [] 0% Securities [] 0% Annuities [] 0% Certificates 0% Insurance [] 68% Limited Partnerships and REITs [] 0% Additional Products Not applicable $3,178.15 Not applicable $ 59,555.16 Not applicable Not applicable $30,162.55 Not applicable Not applicable $1,682.30 Not applicable $48,364.06 Not applicable Not applicable $26,166,25 Not applicable Not applicable $13,123.35 Not applicable $0.00 Not applicab;,- Not applicaL $28,354.70 Not applicable 100% Total value of all accounts $92,895.86 $76,212.61 $41,478.05 00100051417020000001 04/28/2003 _Summary of Accounts . Statement of Fmanclal Accounts January 27 2003. April 28, 2~3 by Product Symbol Account number Value one year ,_~_n Value last statement Current value Mutual Funds AXP HIGH YIELD TAX-EXEMPT FUND CLASS A $3,178.1 $ $1,682.30 $13,123.3,~, INHYX 0031 5105 8399 5 002 $3,178.15 $1,682.30 $13,123.35 Annuities FIXED RETIREMENT ANNUITY- VALUE PLUS $ 69,555.16 $48,364.06 $0.0" 0930 0240 0391 3 004 $23,566.09 $24,354.82 Inactive 0930 0247 7508 0 004 $12,739.95 Inactive Inactive 0930 0341 5365 8 004 $23,249.12 $24,009.24 Inactive FIXED RETIREMENT ANNUITY - VALUE PLUS FIXED RETIREMENT ANNUITY- VALUE PLUS Limited Partnerships and REITs SHURGARD STORAGE CENTERS, INC.- REIT 0118 7105 8399 8 022 $30,162.55 $26~ 166.25 $28~354.7~ $30,162.55 $26,166.25 $28,354.70 Summary of Accounts by Ownership MYRTLE M LITtlE AXP HIGH YIELD TAX-EXEMPT FUND CLASS A Symbol Account number Value one year ago Value last statement FIXED RETIREMENT ANNUITY - VALUE PLUS FIXED RETIREMENT ANNUITY - VALUE PLUS FIXED RETIREMENT ANNUITY - VALUE PLUS SHURGARD STORAGE CENTERS, INC. - REIT INHYX Current valu $92,895.86 $76,212. 61 $41,478.O. 0031 5105 8399 5 002 $3,178.15 $1,682.30 $13,123.35 0930 0240 0391 3 004 $23,566.09 $24,354.82 Inactive 0930 0247 7508 0 004 $12,739.95 Inactive Inactive 0930 0341 5365 8 004 $23,249.12 $24,009.24 Inactive 0118 7105 8399 8 022 $30,162.55 $26,166.25 $28,364.70 Annuities iici1 of Flnanclal Accounts January 27, 2003 ~ April 28, 2003 IDS Life Fixed Retirement Annuity - Value Plus Account owner(s) Annuitant MYRTLE M LITTLE MYRTLE M LITTLE Contract date 02/27/1996 Account Activity: Date Activity 02/05/2003 Full surrender Number Unit of units x value Contract number 0930 0240 0391 3 004 Current account value on 04/28/2003 Value if surrendered Guaranteed through 08/31/2003 Fixed Account Surrender charge $0.00 $0.00 Dollar Payments to date $12,000.00 = amount Surrenders to date $23,506.57 $23,506.57 $24,388.55 ($881.98) IDS Life Fixed Retirement Annuity - Value Plus Account owner(s) Annuitant MYRTLE M LITTLE MYRTLE M LITTLE Contract date 08/13/1993 Account Activity: Date Activity 04/10/2003 Full surrender Number Unit of units x value Fixed Account Surrender charge Contract number 0930 0341 5365 8 004 Current account value on 04/28/2003 Value if surrendered Guaranteed through 08/31/2003 $0.00 $0.00 Dollar Payments to date $15,000.00 amount Surrenders to date $23,992.04 $23,992,04 $24,210.58 ($218.54) Important Messages IMPORTANT FEDERAL INCOME TAX WITHHOLDING INFORMATION ABOUT DISTRIBUTIONS FROM YOUR IDS LIFE ANNUITY OR LIFE INSURANCE CONTRACTS WITH IDS LIFE INSURANCE COMPANY OR IDS LIFE INSURANCE COMPANY OF NEW YORK. If you have a taxable distribution from your annuity or life insurance contract(s}, we are required by the Internal Revenue Service (IRS) to wflhhold a portion of the taxable amount for federal taxes, unless you tell us ~ot to. When you request a distribution or choose a settlement option, you should indicate in your request whether you want us to withhold these taxes. This election w!ll apply to future distributions until you tell us otherwise For distributions, other than settlement options, we will withhold 10% of the taxable amount For annuity payments being received under a settlement option, the amount withheld will be based on your marital status and number of allowances, unless you specify a percentage or dollar amount. If you do not know how much wflhholdmg you should have, you can ask us to send you a W-4P form. If you ask us not to withhold, you will be responsible for paying any taxes owed on the distributmn. If you do not adjust your other withholding or estimated tax payments, you could be subject to penalties for underpayment of tax. Some states require us to withhold state income taxes when federal income taxes are withheld from annuity distributions. If you live in one of those states and we withhold federal income taxes, we will also withhold the required amount for state taxes. If you are not requesting a d~stribution, you do not need to take any action at this time. Please keep this notice with your contract(s) to remind you of your options regarding federal withholding. · We are required by the IRS to send you this periodic notice. statement of Financial Accounts January 27, 2003 - April 28, 2003 COPy RESTATEMENT OF THE MYRTLE M. LITTLE FAMILY REVOCABLE TRUST. DATED JANUARY 28, 1992 THIS TRUST AGREEMENT is executed in triplicate on this 9th day of October, 1992, by and between MYRTLE M. LITTLE, now of 454 Brenneman Drive, Mechanicsburg, Fairview Township, a resident of York County, Pennsylvania, (herein called "Settlor") and MYRTLE M. LITTLE now of now of 454 Brenneman Drive, Mechanicsburg, Fairview Township, a resident of York County, Pennsylvania, (herein called "Trustee"). This Trust Agreement is a Restatement of the Myrtle M. Little Family Revocable Trust by and between the same Settlor and Trustee, dated January 28, 1992. ARTICLE I. PARTIES, PERSONAL DATA AND TABLE OF CONTENTS 1.01,-'-Parties and PersOnal"Data'. The Settlor is a widow, having been previously married to ALAN W. LITTLE. The Settlor's only child is BARBARA A. JONES. Throughout this Agreement: (a) MYRTLE M. LITTLE will be referred to as the Settlor; (b) MYRTLE M. LITTLE will be referred to as the Trustee; (c) BARBARA A. JONES will be referred to as the child of the Settlor or the Settlor's child; and (d) the word "issue" will include the Settlor's child as well as her other descendants. 1.02. Table of Contents. PAGE ARTICLE I. PARTIES, PERSONAL DATA AND TABLE OF CONTENTS 1.01 Parties and Personal Data .................. 1 1.02 Table of Contents .......................... 1 ARTICLE IIo TRUST ESTATE 2.01 Transfer to Trust .......................... 3 ARTICLE III. ARTICLE IV. ARTICLE V. ARTICLE VI. ARTICLE VII. ARTICLE VIII. 2.02 Additional Transfers to Trust .............. 3 LIFE INSURANCE POLICIES 3.01 3.02 3.03 3°04 Transfers of Life Insurance to Trust ....... 4 Payment of Premiums...' ..................... 4 Rights in the Life Insurance Reserved to Settlor ................................. 5 Duties of Trustee Regarding the Life Insurance .................................. 6 DISTRIBUTIONS FROM TRUST 4.01 4.02 4.03 4.04 4.05 Distributions During Settlor's Life ........ 6 Settlor's Special Power of Appointment ..... 6 Specific Distribution to Settlor's Daughter ................................... 7 Specific Distribution to Settlor's Sister ..................................... 7 Distributions to Settlor's Children and Grandchildren .............................. 7 POWERS OF TRUSTEE 5.01 General Powers ............................. 9 5.02 Voting by Trustees ........................ 13 SPENDTHRIFT PROVISION 6.01 General Provisions ........................ 13 CONSTRUCTION OF TRUST 7.01 7.02 7.03 7.04 7.05 Choice of Law ............................. 14 Code ...................................... 14 Other Terms ............................... 14 Captions and Table of Contents ............ 14 Situs of Trust ............................ 14 COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 8.01 8.02 8.03 Compensation .............................. 14 Removal of Trustee ................. ° ....... 14 Successor Trustee ......................... 15 2 ARTICLE IX. PERPETUITIES CLAUSE 9.01 General Provisions ........................ 15 ARTICLE X. REVOCATION AND AMENDMENTS 10.01 10.02 Reservation of Powers .................... 15 Effect of Settlor's Incapacity ........... 16 A. If Settlor Incapacitated ......... 16 B. Settlor's Retained General Power of Appointment ............. 16 C. Definition of Incapacity ......... 16 (1) Admission of Incapacity ..... 16 (2) Medical Certification of Lack of Capacity ............ 17 (3) Powers Personal to Settlor..17 ARTICLE XI. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PAYMENT OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 11.01 11.02 11.03 Acquisition of Bonds ..................... 17 Payment of United States Estate Tax By Bond Redemption ................... 17 Payment of Death Taxes and Other Estate Settlement Costs .................. 18 'ARTICLE II. TRUST ESTATE 2.01. Transfer to Trust. Settlor does hereby assign, transfer and deliver to the Trustee and its successors and assigns the property described in Schedule "A" attached hereto and made a Part hereof, or as Schedule "A" may be amended. As further evidence of such assignment, the Settlor has executed or will execute or cause to be executed such other instruments as may be required for the purposes of completing the assignment or transfer of title to such property to the Trustee. The Trustee accepts such transfer and assignment to itself as Trustee, and undertakes to hold, manage, invest and reinvest the assets of this Trust, and to distribute the income and principal of the Trust in accordance with the provisions of this Agreement. 2.02. Additional Transfers to Trust. The Settlor, and any other person, with the consent of the Trustee, shall have the right 3 at any time to make additions to the corpus of this Trust or any shares thereof hereby established. All such additions shall be held, controlled, and distributed by the Trustee in accordance with the terms and conditions of this Agreement. ARTICLE III. LIFE INSURANCE POLICIES- 3.01. Transfers of Life Insurance to Trust. If any insurance policies are transferred into this Trust, the Trustee shall be vested with all right, title, and interest in and to the transferred policies of insurance, and are authorized and empowered to exercise and enjoy, for the purposes of the Trust herein created and as absolute owner of such policies of insurance, all the options, benefits, rights and privileges under such policies, including the right to borrow upon and to pledge them for a loan or loans. The Trustee takes all rights, title, and interest in and to such insurance policies subject to any prior split-dollar life insurance agreement which may be in effect at the time of the transfer. The insurance companies which have issued such policies are hereby authorized and directed to recognize the Trustee as absolute owner of such policies of insurance and as fully entitled to all options, rights, privileges, and interests under such policies, and any receipts, releases, and other instruments executed by the Trustee in connection with such policies shall be binding and conclusive upon the insurance companies and upon all persons interested in this Trust. ....... 3.02. Payment of ~PremiumsJ It -i§ the -ih~ention'-'o~ the settlor to pay any and all premiums, assessments or other charges necessary to keep each policy included in the Trust in force unless such premiums shall be paid by the insured thereunder (where the insured is someone other than the Settlor) or in some other manner, but the Settlor shall be under no duty in this respect and shall incur no liability to the beneficiaries of the Trust or to any other person if the Settlor shall permit any such policy to lapse for nonpayment of premiums, assessments or charges, or otherwise permit any such policy to become uncollectible. The Trustee shall be under no obligation to pay the premiums which may become due and payable under the provisions of any policy of insurance which may be transferred or assigned to this Trust, or to make certain that such premiums are paid by the transferor of such policy, or to notify any persons of the nonpayment of such premiums, and the Trustee shall be under no responsibility or liability of any kind in case' such premiums are not paid, except 4 that the Trustee shall apply any dividends received by the Trustee on such policies to the payment of premiums thereon. Upon notice at any time during the continuance of this Trust that the premiums due upon such policies are in default, or that premiums which will become due will not be paid, either by the transferor or by any other person, the Trustee, within its sole discretion, may apply any cash values attributable to such policy to the purchase of paid-up insurance or of extended insurance, or may borrow upon such policy for the payment of premiums due thereon, or may accept the cash values of such policy upon its forfeiture. In the event that the Trustee receives the cash value of such policy upon its forfeiture for nonpayment of premiums, the amount received shall be added to the corpus of this Trust, and shall be administered according to the terms of this Agreement. If the insured under such policies of insurance, becomes totally and permanently disabled within the meaning of any policies and because thereof the payment of premiums, or any of them, shall, during the pendency of such disability, be waived, the Trustee, upon receipt of such knowledge, shall promptly notify the insurance company which has issued such policies, and shall take any and all steps necessary to make such waiver of premium provision effective. 3.03. Rights in the Life Insurance Reserved to Settlor. The following rights, exercisable without the consent of the Trustee or the. beneficiaries of the Trust, are expressly reserved by the .Settlor during the Settlor's lifetime with respect to each policy included in the Trust insuring the Settlor's life and owned by the Settlor and made payable to the Trustee hereunder: (i) ~to exercise all options, elections, rights and privileges accorded to the Settlor under the terms of any such policy, (ii) to obtain all or any part of the loan value of any such policy, (iii) to use any such policy as collateral for a loan, (iv) to sell, assign or pledge any such policy, (v) to receive any dividends, distributive shares of surplus-earnings, disability benefits, surrender values or the proceeds of matured endowments, (vi) to change the named beneficiary to whom the proceeds of such policy are payable on the insured's death, and (vii) to convert any or all policies into other forms of insurance or annuities or to permit the same to lapse. The Trustee agrees to execute any and all instruments that may be necessary to permit the exercis~ of any such right by the Settlor, without liability to anyone for so doing. Upon the maturity of any life insurance policy included in the Trust, whether at the insured,s death or at any other time, the Trustee shall collect the proceeds thereof. 5 3.04. Duties of Trustee Regardinq the Life Insurance. The Trustee shall be under no obligation or duty whatsoever except with respect to the safekeeping of such policies of insurance and the duty to receive such sums as may be paid to it, in accordance with the requirements of this Trust, by the companies issuing such policies, and to hold, manage and disburse such proceeds subject to the terms of this Agreement. Upon the death of the insured, the Trustee shall make reasonable efforts to carry out the provisions of this Agreement, including the maintenance or defense of any suit, provided, however, the Trustee shall be under no duty to maintain or enter into any litigation unless its expenses, including counsel fees and costs, have been advanced or guaranteed in an amount and in a manner reasonably satisfactory to it. The Trustee may repay any advances made by it or reimburse itself for any such fees and costs from any corpus or income of this Trust. ARTICLE IV. DISTRIBUTIONS FROM TRUST 4.01. Distributions Durinq Settlor's Life. The Trustee shall pay to, or apply for the benefit of, the Settlor: (1) so much of or all of the'income and so much of or-all of the principal as the Trustee deems desirable for the most comfortable care, support, maintenance, welfare, education, happineSs, luxuries and any needs arising from illness, accidents or other emergencies of the Settlor, and (2) so much of or all of the income and so much of or all of the principal as the Settlor shall request. 4.02~ Settlor's Special Power of ADDointment. The Settlor shall have the power at any time, exercisable by instrument or instruments in writing delivered to the Trustee during the Settlor's life specifically referring to this Subparagraph 4.02, to appoint all or any portion of the principal and any accumulated and accrued income of this Trust, except any policies of insurance on the life of the' Settlor. Any appointment made under this Subparagraph 4.02 may be upon any terms and conditions (including further trusts, the beneficiaries of which are only Settlor's issue) to or for the benefit of any one or more of the Settlor's issue and spouses of the Settlor's issue. However, no such appointment may be made to the estate, the creditors, nor the creditors of the estate of Settlor, nor to anyone other than the Settlor,s issue and spouses of the Settlor's issue, nor for the health, education, support, or maintenance of any children of the Settlor whom the Settlor is legally obligated to support or maintain, nor may any general powers of appointment be created by the exercise of the special power of appointment created herein. 6 4°03. Specific Distribution to Settlor's Daughter. Upon the death of the Settlor, the real estate, buildings and improvements thereon, located at 454 Brenneman Drive, Fairview Township, York County, Pennsylvania, consisting of approximately 110 acres more or less, shall be distributed, absolutely, by the Trustee to Settlor's daughter, BARBARA A. JONES. If Settlor's daughter, BARBARA A. JONES, predeceases the Settlor, then said real estate shall be held in further trust until distributed pursuant to the terms of this Trust. 4.04. Specific Distribution to Settlor's Sister. The Trustee of this Trust owns a certain condominium situated in St. Lucie County, Florida, being Condominium Parcel No. 409 in the Princess, Apartment No. 409, 9650 South Ocean Drive, Jensen Beach, St. Lucie County, Florida. Prior to the distribution of this property by the Trustee pursuant to this Trust, the Settlor's sister, HELEN D. STOREY, in her discretion, shall have the right to elect to receive all of the above-described real estate. HELEN D. STOREY shall make her decision and exercise her right within one hundred fifty (150) days of the death of the Settlor. If Settlor's sister, HELEN D. STOREY, predeceases the Settlor, then the right to elect to receive the above-described real estate shall be granted to Settlor's brother-in-law, GEORGE L. STOREY. For purposes of this paragraph, the value at which the right to elect to receive the property may be exercised is the appraised fair market value which is used for federal estate tax and Florida estate tax purposes. 4.05. Distributions to Settlor's Children and Grmndch~ldren. Upon the death of the Settlor, the remaining trust estate shall be divided into further separate trust, as follows: (1) One-half (1/2) of the remaining trust estate in further separate trust for Settlor's daughter, BARBARA A. JONES; (2) One-quarter (1/4) of the remaining trust in further separate trust for Settlor's granddaughter, JESSICA DAWN SADLER; and (3) One-quarter (1/4) of the remaining trust estate in further separate trust for Settlor's granddaughter, BRANDY LEE SADLER; or for the then-living issue of any deceased child or grandchild, per stirpes (hereinafter referred to as the "beneficiary',). If Settlor's daughter, BARBARA A. JONES, predeceases Settlor, then her share shall be divided equally between the Trusts of Settlor's surviving issue, per stirpes. The Trustee shall hold each share in separate trust, during the life of each beneficiary, or for the then-living issue of any deceased beneficiary, or until the earlier termination of the trust, for the following purposes: (1) During the minority of the Beneficiary, which 7 Settlor defines as not having attained age twenty-two (22), to pay any part or all of the income to, or for the benefit of, the Beneficiary, or to accumulate any part of all of the income, which in the sole discretion of Trustee is determined to be reasonably necessary for the Beneficiary's needs for health, education, support and maintenance. Any income not paid shall be added to the principal of the trust. To the extent possible, all payments of principal or income shall be paid directly to the third-party for the benefit of the Beneficiary rather than directly to the Beneficiary. (2) After the Beneficiary has attained the age of twenty-two (22) years, to pay all of the income to, or for the benefit of, the Beneficiary in such periodic installments as the Trustee and the Beneficiary shall agree. To the extent possible, all payments of principal or income shall be paid directly to the third-party for the benefit of the Beneficiary rather than directly to the Beneficiary. (3)' To pay to, or for the benefit of, the Beneficiary at any time or times prior to the termination of the Beneficiary's separate trust, such sums from or any part or all of the principal as the Trustee may, in its sole discretion, determine to be reasonably necessary for the Beneficiary's needs for health, education, support and maintenance. To the extent possible, all Payments of principal shall be paid directly to the third-party for the benefit of the Beneficiary rather than directly to the Beneficiary. (4) After each Beneficiary attains age twenty-five (25), each Beneficiary is hereby granted the power to appoint a maximum amount of the principal of her separate Trust to herself, her estate, her creditors, the creditors of her estate, or any other individual, in such proportions and upon such terms (in trust or outright gifts), as she deems advisable. The maximum amount which each Beneficiary may appoint under this paragraph per calendar year shall be the greater of $5,000.00, or five (5%) percent of the entire principal of the Beneficiary's separate trust. At the end of each calendar year, her right to appoint the maximum amount shall lapse, if not exercised, and the unused maximum amounts shall not accumulate. This power shall not be exercisable under the Beneficiary,s Will. If the Beneficiary fails, either in whole or in part, to exercise this power of appointment herein granted, the unappointed principal shall continue in trust and shall be administered in accordance with the terms of this Trust. (5) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of thirty-five (35), up to one-third (1/3), cumulatively, of the initial principal of her trust, for the purpose of investing in a business, purchasing a home.provided that the loan-to- value ratio on the home is no more than seventy-five (75%) percent, or any other reasonable purpose. (6) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of forty (40), up to one-half (1/2), cumulatively, of the then-remaining principal of her Trust. (7) To pay to, or for the benefit of, the Beneficiary, upon her attaining the age of forty-five (45), the entire principal of her Trust remaining at that time. (8) Upon the death of a Beneficiary prior to her forty-fifth (45th) birthday, the Trustee shall pay the then-remaining principal, if any, to the predeceased Beneficiary,s then-living issue, or if the Beneficiary has to such issue, to Settior's then-living issue, per stirpes, provided that any distribution to Settlor's issue shall be added to the Beneficiary's separate trust if a trust is then in existence. ARTICLE V. POWERS OF TRUSTEE 5.01. General Powers. In addition to such other powers and duties as may have been granted elsewhere in this Trust, but subject to any limitations contained elsewhere in this Trust, the Trustee shall have the following powers and duties: A. In the management, care and disposition of this Trust, the Trustee shall have the power to do all things and to execute such deeds, instruments, or other documents, as may be deemed necessary and proper, including the following powers, all of which may be exercised without order of or report to any court: 9 (1) To sell, exchange, or otherwise dispose of any property, real, personal or mixed, at any time held or acquired hereunder, at public or private sale, for cash or on terms, without advertisement, including the right to lease for any term notwithstanding the period of the Trust, and to grant options, including an option for a period beyond the duration of the Trust. (2) To invest all monies in such stocks, bonds, securities, investment companies or trust shares, mortgages, notes, choses in action, real estate, improvements thereon, and other property as the Trustee may deem best, without regard to any law now or hereafter in force limiting investments of fiduciaries; except that the Trustee may not invest in any stock or securities issued by the corporate Trustee or issued by a parent or affiliate company of such Trustee. (3) To retain for investment any property deposited with the Trustee hereunder; except that the Trustee may not retain for investment any stock or securities in the corporate Trustee or in a parent or affiliate company of such Trustee. (4) To vote in person or by proxy any corporate stock or other security and to agree to take any other action in regard to any reorganization, merger, consolidation, liquidation, bankruptcy or other procedure or proceedings affecting any stock, bond, note or other· security held by this Trust. (5) To use lawyers, accountants and other agents, deemed necessary or desirable, compensation for their services. real estate brokers, if such employment is and to pay reasonable .(6) To compromise, settle or adjust any claim or demand by or against the Trust and to agree to any rescission or modification of any contract or agreement affecting the Trust. (7) To renew any indebtedness, as well as to borrow money, and to secure the same by mortgaging, Dledging or conveying any property of the Trust, including the power to borrow from the Trustee (in the Trustee's individual capacity) at a reasonable rate of interest. 10 (8) To retain and carry on any business in which the Trust may acquire any interest, to acquire additional interests in any such business, to agree to the liquidation in kind of any corporation in which the Trust may have any interest and to carry on the business thereof, to join with other owners in adopting any form of management for any business or property in which the Trust may have an interest, to become or remain a partner, general or limited, in regard to any such business or property and to hold the stock or other securities as an investment, and to employ agents and confer on them authority to manage and operate the business, property or corporation, without liability for the acts of any such agent or for any loss, liability or indebtedness of such business if the management is selected or retained with reasonable care. (9) To register any stock, bond or other security in the name of a nominee, without the addition of words indicating that such security is held in a fiduciary capacity, but accurate records shall be maintained showing that the stock, bond or other security is a trust asset and the Trustee shall be responsible for the acts of the nominee. (10) To merge this Trust with any other trust created in my Will or otherwise, with similar provisions and purposes and the same beneficiary or beneficiaries, but only to the extent that the merger of the trusts will not cause the imposition of gift tax, estate tax, or generation-skipping tax, federal or otherwise. B. Whenever the Trustee is directed to distribute any trust principal in fee simple to a person who is then under twenty-one (21) years of age', the Trustee shall be authorized to hold such property in trust for such person until he becomes twenty-one (21) years of age, and in the meantime shall use such part of the income and the principal of the Trust as the Trustee may deem necessary to provide for the proper support and education of such person in the standard of living to 'which he has become accustomed. If such person should die before becoming twenty-one (21) years of age, the property ~then remaining in trust shall be distributed to the personal representative of such person's estate. c. In making distributions from the Trust to or for the benefit of any minor or other person under a legal disability, the 11 Trustee need not require the appointment of a guardian, but shall be authorized to pay or deliver the distribution to the custodian of such person, to pay or deliver the distribution to such person without the intervention of a guardian, to pay or deliver the distribution to the legal guardian of such person if a guardian has already been appointed, or to use the distribution for the benefit of such person. D. In the distribution of the Trust and any division into separate trusts and shares, the Trustee shall be authorized to make the distribution and division in money or in kind or in both, regardless of the basis for income tax purposes of any property distributed or divided in kind, and the distribution and division made and the values established by the Trustee shall be binding and conclusive on all persons taking hereunder. The Trustee may, in making such distribution or division, allot undivided interests in the same property to several trusts or shares. E. If at any time after Settlor's death the total fair market value of the assets of any trust established or to be established hereunder is so small that the Trustee,s annual fee for administering-the trust would be equal to or less than the minimum annual fee set forth in the Trustee,s regularly published fee schedule then, in effect, the Trustee in its discretion shall be authorized to terminate such trust or to decide not to establish such trust, and in such event the property then held in or to be distributed to such trust shall be distributed to the persons who are then or would be entitled to the income of such trust. If the amount of income to be received by such persons is to be determined in the discretion of the Trustee, then the Trustee shall distribute the property among such of the persons to whom the Trustee is authorized to distribute income, and in such proportions, as the Trustee in its discretion shall determine. F. The Trustee shall be authorized to lend or borrow, including the right to lend to or borrow from the Settlor's estate, at an adequate rate of interest and with adequate security and upon such terms and conditions as the Trustee shall deem fair and equitable. G. The Trustee shall be authorized to sell or purchase, at the fair market value as determined by the Trustee, any property including any property to or from Settlor,s estate, or any trust created by Settlor during life or by will, even though the same person or corporation may be acting as executor of Settlor,s estate or as trustee of any such other trusts and as the Trustee of this 12 Trust. H. The Trustee shall have discretion to determine whether items should be charged or credited to income or principal or allocated between income and principal as Trustee may deem equitable and fair under all the circumstances, including the power to amortize or fail to amortize any part or all of any premium or discount, to treat any part or all of the profit resulting from the maturity or sale of any asset, whether purchased at a premium or at a discount, as income or principal or apportion the same between income and principal, to apportion the sales price of any asset between income and principal, to treat any dividend or other distribution on any investment as income or principal or to apportion the same between income and principal, to charge any expense against income or principal or apportion the same, and to provide or fail to provide a reasonable reserve against depreciation or obsolescence on any asset subject to depreciation or obsolescence, all as the Trustee may reasonably deem equitable and just under all of the circumstances. I. The Trustee is hereby authorized and empowered to purchase such insurance policies as it deems appropriate. 5.02. Voting by Trustees. When the authority and power under this Trust is vested in two (2) or more Trustees or Co-Trustees, the authority and powers are to be held jointly by the Trustees or Co-Trustees. A majority of the Trustees or Co-Trustees may exercise any authority or power granted under this Trust or granted by law, and may act on behalf of the Trust. Any attempt by one such Trustee to act for the Trust on other than ministerial acts shall be void. The action of one such Trustee on behalf of the Trust may be validated by a subsequent ratification of the act by a majority of the Trustees or Co-Trustees. ARTICLE VI. SPENDTHRIFT PROVISION 6.01. General Provisions. No beneficiary shall have the power to anticipate, encumber or transfer his interest in the Trust Estate in any manner other than by the valid exercise of a Power of Appointment. No part of the Trust Estate shall be liable for or charged with any debts, contracts, liabilities or torts of a beneficiary or subject to seizure or other process by any creditor of a beneficiary. 13 ARTICLE VII. CONSTRUCTION OF TRUST 7.01. Choice of Law. This Trust shall be administered and interpreted in accordance with the laws of the Commonwealth of Pennsylvania. 7.02. Code. Unless otherwise stated, all references in this Trust to section and chapter numbers are to those of the Internal Revenue Code of 1986, as amended, or corresponding provisions of any subsequent federal tax laws applicable to this Trust. 7.03. Other Terms. Unless the context otherwise requires, the use of one or more genders in the text includes all other genders, and the use of either the singular or the plural in the text includes both the singular and the plural. 7.04. Captions and Table of Contents. The underlined captions set forth in this Agreement at the beginning of the various divisions hereof and the Table of~Contents appearing at the beginning of this Agreement are for convenience of reference only and shall not be deemed to define or limit the provisions hereof or to affect in any way their construction and application. 7.05. Situs of Trust. The Trust shall have its legal situs at York County, Pennsylvania. ARTICLE VIII. COMPENSATION OF TRUSTEE AND APPOINTMENT OF SUCCESSOR TRUSTEE 8.01. Compensation. The Trustee shall receive as its .compensation for the services performed hereunder that sum of money which the Trustee normally and customarily charges for performing similar services during the time which it performs these services. 8.02. Removal of Trustee. Settlor, during Settlor's lifetime, or Settlor,s spouse, after Settlor's death, may remove the Trustee at anY time or times, with or without cause, upon thirty (30) days written notice given to the current Trustee. Upon the death of Settlor's spouse, a majority of the current income beneficiaries may remove the Trustee at any time or times, with or without cause, upon thirty (30) days written notice given to the current Trustee. Upon removal of the Trustee, a successor Trustee shall be appointed in accordance with the terms set forth in Paragraph 8.03. 14 8.03. Successor Trustee. The Trustee may resign at any time upon thirty (30) days written notice given to the Settlor if Settlor is living, or in the event of Settlor's death, upon thirty (30) days written notice given to the current income beneficiary or beneficiaries (including a beneficiary,s natural or legal guardian or legal representative), hereunder. Upon the death, resignation, removal or incapacity of the Trustee, then Settlor's daughter, BARBARA A. JONES is hereby appointed as the successor trustee. Upon the death, resignation, removal or incapacity of BARBARA A. JONES, then Settlor's sister, HELEN D. STOREY, is hereby appointed as the successor trustee. Upon the death, resignation, removal or incapacity of HELEN D. STOREY, then a successor trustee may be appointed by the Settlor during Settlor's lifetime, or, after Settlor's death, by a majority of the current income beneficiaries. Settlor prohibits the appointment of the beneficiary,s or beneficiaries, natural or legal guardian or legal representative as Trustee and any attempt to do so shall be without authority under this Agreement. The successor Trustee shall be a financially sound and competent corporate Trustee. Any successor trustee thus appointed, or, if the Trustee shall merge with or be consolidated with another corporate fiduciary, then such corporate fiduciary, shall succeed to all the duties and to all the powers, including' discretionary powers, herein granted to the Trustee. ARTICLE IX. PERPETUITIES CLAUSE 9.01. General Provisions. Notwithstanding anything to the Contrary in this Trust, each disposition Settlor has made here, legal or equitable, to the extent it can be referred in its postponement of becoming a vested interest to a duration measured by some life or lives in being at the time of Settlor,s death is definitely to vest in interest, although not necessarily in possession, not later than twenty-one (21) years after such lives (and any period of gestation involved); or, to the extent it cannot be referred in any such postponement to such lives, is to so vest not later than twenty-one (21) years from the time of Settlor's death. ARTICLE X. REVOCATION ANDAMENDMENTS 10.01. Reservation of Powers. The Settlor expressly reserves the powers to: (i) revoke this Agreement by an instrument in writing delivered to the Trustee while the Settlor is alive, (ii) to alter, amend or modify this Agreement at any time or from time 15 to time by an instrument or instruments in writing delivered to the Trustee while the Settlor is alive, but no such alteration, amendment or modification shall increase the duties nor change the basis for compensation of the Trustee without their written consent, and (iii) withdraw from this Trust any life insurance policy or other property forming a part of this Trust, which property or the proceeds therefrom was added to this Trust by Settlor. Any such withdrawal by the Settlor shall be considered a revocation of this Trust solely with respect to the policy or other property withdrawn. 10.02. Effect of Settlor's Incapacity. A. If Settlor Incapacitated. If at the time of any attempted exercise of (a) powers reserved to the Settlor or (b) any other powers to demand and receive the principal of this Trust (if any are granted in this Agreement), the Settlor is incapacitated (as defined below in subparagraph (C)), through illness, age or other cause, then the Trustee shall disregard any instructions from the Settlor which have the effect of remaking, altering, amending or modifying this Agreement in whole or in part or enabling the Settlor to withdraw from the Trust any life insurance policy or any other property forming a part of this Trust. B. Settlor's Retained General Power of Appointment. Notwithstanding the above provisions, the Settlor shall always have the right to exercise a general power of appointment, by a will, specifically referring tothe-reservationo£_this general power_of appointment in this subparagraph (B), to appoint all of the Trust property to the estate of the Settlor, the creditors of the Settlor, or the creditors of the Settlor's estate. C. Definition of Incapacity. For purposes of this Trust, the Settlor or a Trustee shall be deemed to have become incapacitated upon the happening of either one of the following events: (1) Admission of Incapacity. Delivery, by hand, or by mail to the Trustee then serving, of a written instrument from the Settlor or a Trustee declaring that said person no longer considers that he or she should possess the power (as Settlor) to exercise any of the powers reserved by the Settlor in this Article X or any other powers to demand and receive the principal of this Trust, except the general power of appointment reserved above in subparagraph 10.02(B), or the power (as Trustee) to continue to serve as Trustee, or 16 (2) Medical Certification of Lack of Capacity. Delivery, by hand or by mail, to the Trustee then serving, of written instruments by two physicians licensed to practice medicine, one of whom must be a board certified psychiatrist and the other of whom must be a board certified internist, that the Settlor or a Trustee no longer has the capacity, as a result of illness, age or other cause: (i) in the case of the Settlor, to exercise any powers reserved by the Settlor over the Trust under the terms of this Article X or any other powers to demand and receive the principal of this Trust, except that notwithstanding any other provision to the contrary,.the reserved general power of appointment of the Settlor, as set forth in subparagraph 10.02(B) above, shall always be exercisable by the Settlor or (ii) in the case of a Trustee, to continue to serve as a Trustee. (3) Powers Personal to Settlor. The powers reserved by and to the Settlor in this Article X shall be personal to the Settlor and shall not be~exercisable by any conservator, committee, guardian or like fiduciary, except a valid Power of Attorney, . nor shall they be assignable to nor extend to the executor or administrator of the Settlor's estate, nor to any beneficiary named herein. Upon the death of the Settlor this Trust shall be deemed irrevocable. ARTICLE XI. ACQUISITION OF UNITED STATES TREASURY BONDS ELIGIBLE FOR TAX PAYMENT; PA~T OF TAXES, FUNERAL EXPENSES, AND EXPENSES OF ADMINISTRATION 11.01. Acquisition of Bonds. The Trustee may, at any time, without the prior approval or direction of the Settlor and whether or not the Settlor is able to manage his own affairs, acquire United States Treasury Bonds selling at a discount, which bonds are redeemable at their par value plus accrued interest thereon for the purposes of applying the proceeds to the payment of the United States estate tax on the Settlor's estate; and the Trustee may borrow from any lender, including itself, with or without security, to so acquire these bonds. 11.02. Payment of United States Estate Tax by Bond Redemption. The Settlor directs that any United States Treasury Bonds which may be redeemed at their par value plus accrued 17 interest thereon for the purpose of applying the proceeds to the payment of the United States estate tax imposed on the Settlor's estate, and which are held by the Trustee, shall, to the extent of the amount determined to be required for payment of the estate tax, be distributed to the legal representative of the Settlor's estate to be used by the legal representative ahead of any other assets and to the fullest extent possible to pay the estate tax. 11.03. Payment of Death Taxes and Other Estate Settlement Costs. After the Trustee has complied with paragraph 11.02, above, and ascertained from the legal representative that all such bonds have been redeemed in payment of the United States estate tax, the Trustee shall also ascertain from the legal representative whether the legal representative has sufficient assets to pay the remaining legacy, succession, inheritance, transfer, estate and other death taxes or duties (except the additional estate tax imposed by Section 2032(c), or corresponding provisions of the Internal Revenue Code of 1986 applicable to the Settlor's estate and imposing the tax), levied or assessed against the Settlor's estate (including all interest and penalties thereon), all of which taxes, interest and penalties are hereinafter referred to as ~the death taxes, interest and penalties. If the legal representative advises the Trustee that insufficient funds exist to pay all the death taxes, interest and penalties, the Trustee shall then pay to the legal representative from the trust property, an amount equal to all the death taxes, interest and penalties in excess of the funds available to the legal representative for this purposes, which ....... Payments are to__ be made-without apportionment. ~ In making .the payments, the Trustee shall use only those assets or their proceeds which are includable in the Settlor's gross estate for purposes of the United States estate tax. If the Settlor's legal representative advises the Trustee that there are sufficient funds available to pay the death taxes, interest and penalties, then the Trustee may nonetheless pay to the legal representative from the trust property, all or any portion, as the Trustee in its sole discretion deems advisable and in the best interests of the Settlor's beneficiaries named in this Trust, of (a) any such death taxes, interest and penalties, whether or not on property held in or payable to the Trust, said payments to be made without apportionment, (b) the Settlor's funeral expenses, (c) claims and other debts of the Settlor, whether allowed against the Settlor's estate or not, (d) expenses of administering the Settlor's estate, and, (e) bequests under any will or codicil executed by the Settlor. In making any such payments, other than to satisfy bequests under any will or codicil executed by the Settlor, the Trustee shall use only those assets or their proceeds which are 18 includable in the Settlor's gross estate for purposes of the United States estate tax. IN WITNESS WHEREOF, the Settlor and Trustee have hereunto set their h~Dds and seals as of the day and year first above written. / COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ (,r f7 MYRTLE M. LITTLE, SETTLOR SS: On this, the 9th day of October, 1992, before me, a Notary Public, the undersigned officer, personally appeared MYRTLE M.' LITTLE, known-to me (or satisfactorily proven) to be the person whose name is subscribed to the within Trust Agreement, and acknowledged that She executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official Seal. /_._ ---~~'tSrv.~ .blic ' My Commission Expires . My Commission Ex,'es Oct 16,19cJ5 Member, Pennsylvania Ass~iation of No~s The foregoing Trust Agreement was delivered, and is hereby acceptey]at Lemoyne, Pennsylvania, on October 9, 1992. / EXHIBIT 5 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: YOHE DOUGLAS C ESQUIRE PO BOX 88 HARRISBURG, PA 17108 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002842 fold ESTATE INFORMATION: SSN: 203-10-0642 FILE NUMBER: 2103-0409 DECEDENT NAME: LITTLE MYRTLE M DATE OF PAYMENT: 07/25/2003 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 04/28/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $45,500.00 TOTAL AMOUNT PAID: $45,500.00 REMARKS: BARBARA SADLER C/O DOUGLAS C YOHE ESQUIRE SEAL CHECK//1016 INITIALS: VZ RECEIVED BY: TAXPAYER DONNA M. OTTO .DEPUTY REGISTER OF WILLS REFISTER OF WILLS CCUMBERLAND COUNTY, PENNSYLVANIA INVENTORY Estate of LITTLE, MYRTLE M. also known as , Deceased No. 21 03 0409 Date of Death 04/28/03 Social Security No. 203100642 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 the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We vedfy that the statements made in this inventory are true and correct. I/We understand that false statements herein made are subject to the penalties of 18 Pa. C.S. Section 4904 relating to unswom falsification to authorities. Name of Attorney: DOUGLAS C.YOHE~ ESQ. I.D. No.: Address: P.O. BOX 825 HARRISBURG PA 17108 Dated Telephone: (717) 761-1880 Description AMERICAN EXPRESS MONEY MANGEMENT/INVESTMENT ACCOUNT #1125 6368 9001 - SEE STATEMENT ATTACHED BETHANY VILLAGE - REFUND MISC UNSHEDULED PERSONAL PROPERTY (Attach Additional Sheets if necessary) Value 41,478.05 2,572.00 500.00 Total 44,550.05 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. RW-4 ~,,BUREAU OF INDIVIDUAL TAXES ~HERITANCE TAX DIVISION I~E~' Z8060i HArrISBURG, PA 171Z8-0601 COMMONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DZSALLO#ANCE OF DEDUCTIONS AND ASSESSMENT OF TAX REV-154? EX 4FP (01-03) DOUGLAS C YOHE ESQ LATSHA ETAL PO BOX 825 HBG R~;:.: -: -:i' DATE ESTATE OF DATE OF DEATH FILE NUHBER MAR 19 1:42 COUNTY ACN 03-15-200q LITTLE Oq-ZS-ZO03 Z1 03-0q09 CUMBERLAND 101 Amount Remitted MYRTLE H HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT flOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS *'-4 REV-15q7 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LITTLE MYRTLE M F'rLE NO. 21 03-0q09 ACN 101 DATE TAX RETURN NAS: ( ) ACCEPTED AS FILED { X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ($) ~. Hortgagos/Notos Receivable (Schedule D) (4) 5. Cash/Bank Doposits/MLsc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G} (7) 8. Tota~ Assets APPROVED DEDUCTZONS AND EXEMPTZONS: 9. Funeral Expenses/Ada. Costs/MLsc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Total DaductLons 12. Net Value of Tax Return 00 oo oo oo qq~550 05 O0 855~829.59 31,9q6.00 933.50 NOTE: To ~nsure proper credi~ to your account, submit the upper portion of this fore with your tax payment. 900,379.6q (11) ~2.879.50 (12) 867,500.1q 15. lq. NOTE: Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (15) Net Value of Estate Subject to Tax (1~) Zf an assessment ~as ~ssued previously, lines lq, 15 and/or 16, 17, reflect fAgures that ~nclude the total of ALL returns assessed to date. .oo 867,500.1q 18 and 19 will (15). .00 X O0 = .00 (la). 797,500.1q x Oq5= 35,887.51 (17). 60,000.00 x 12 = 7,200.00 (].B). 10,000.00 X 15 = 1,500.00 (19)= 4q,587.51 AHOUNT PAID ASSESSMENT OF TAX: 15. A~ount of Line 1~ at Spouse1 rate 16. A;oun~ of Line 1~ taxable at LAneal/Class A rate 17. Aeount of Line lq at Sibling rate 18. Aeount of Line 1~ taxable a~: Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: 'PAYMENT RECEZPT . D/$COUNT (+) DATE NUMBER INTEREST/PEN PAID (-) 07-25-2003 CDOOZ8q2 2,ZZ9.38 45,500.00 TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. q7,729.38 3,1q1.87CR .00 3,1ql.87CR ( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REQUIRED. IF TOTAL DUE IS REFLECTED AS A 'CRED/T' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)  INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER Myrtle M. Little 2103-0409 REVIEVVED BY ACN Sheila Megonnell 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES H 12, Repairs to real estate cannot be used as deductions against the decedent's estate unless 13, 14 the real estate has been sold. &15 I 10 Repairs to real estate cannot be used as deductions against the decedent's estate unless the real estate has been sold. ROW Page 1 BUREAU OF TNDTVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 COHHON#EALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE 'rNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I&07 EX AFP (01-03) '0~ APR 20 DOUGLAS C YOHE ESQ LATSHA ETAL PO Box 8zs ~. HaG HYRTLE H :33 DATE 05-29-2004 ESTATE OF LITTLE DATE OF DEATH 04-28-2005 FILE NUHBER 21 05-0409 COUNTY CUHBERLAND ACN 101 I Amoun~ Remi**ed HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure propsr crsdit to your account, submit ihs upper portion of this form CUT ALONG THIS LINE ~- RETAIN LONER PORTION FOR YOUR RECORDS REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF LITTLE HYRTLE H FILE HO. Z1 05-0409 ACN 101 ])ATE 05-29-2004 THTS STATENENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACH IN THE NANED ESTATE. SHO#N BELO# IS A SUNNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLZCABLE~ A PROJECTED INTEREST FTGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 05-08-2004 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... 44,587.51 PAYHEHTS (TAX CREDITS): PAYHENT RECEIPT DISCOUNT (+) DATE HUHBER INTEREST/PEN PAID (-) 2,229.58 07-25-2005 05-09-2004 CD00Z84Z REFUND .00 AHOUNT PAID 45,500.00 $,141.87- TOTAL TAX CREDIT 44,587.51 .00 ZF PAID AFTER THTS DATE, SEE REVERSE SIDE FOR CALCULATTON OF ADDTTZONAL TNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYNENT IS REQUIRED. TF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR TNSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed an the reverse side. -- If RESIDENT DECEDENT make check or maney order payable to: REGISTER OF I~ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, mhich was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of tho Register of Hills, any of the 23 Revenue District Offices or from the Department's Iq-hour answering service for fores ordering: 1-800-362-20S0; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-30Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 1712B-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid mithin three ($) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January Ia, 1996, the first day after the and 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, 1982 bear interest at the rate of six (62) percent per annum calculated at a daily rate of .000164. Ali taxes which became delinquent on and after January 1, 1982 mill bear interest at a rate which will vary from calendar year to calendar year mith that rate announced by the PA Department of Revenue. The applicable intmrast rates for 19aZ through Z004 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate 1982 202 .000548 1988-1991 112 .000301 2001 92 1983 162 .000438 1992 92 .000247 2002 62 19Bq 112 .000301 1993-1994 72 .000192 2003 52 1985 132 .000556 1995-1998 92 .000247 2004 42 1986 102 .000274 1999 7Z .O00XgZ 1987 92 .000247 2000 82 .000219 Daily Factor .000247 .000164 .000137 .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZL¥ INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES /NHERXTANCE TAX DTVXSZON DEPT. 280601 HARRZ$BURG, PA 171z$-n601 DOUGLAS C YOHE ESQ LATSHA ETAL PO BOX 825 HBG PA 17108 COMNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER DATE 08-$0-Z00~ ESTATE OF LITTLE DATE OF DEATH 04~2005. REV-7$6 EX AFP (01~02) MYRTLE N FZLE NUMBER 21~g040~ COUNTY cu~ERLAND ACN HAKE CHECK PAYABCE AND REHZT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~:o your account:, subm/~ ~:he upper por~:ion of ~his form wi~h your ~ax payment. CUT ALONG THZS LZNE ~ RETAZN LONER PORTZON FOR YOUR FZLES --~ REV-736 EX AFP (01-02) ~ NOTZCE OF DETERMZNATZON AND ASSESSMENT OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~ ESTATE OF LITTLE MYRTLE M FZLE N0.21 05-0409 ACN 202 DATE 08-$0-2004 ESTATE TAX DETERHZNATZON 1. CredA~ For S~a~e Dea*h Taxes as Vet/f/ed 12,689.98 Pennsylvania Inher/tance Tax Assessed (Excluding Discoun~ and/or Interest) 5. Inher/tance Tax Assessed by O~her Sta~es or Terri~or/es o~ ~he Un/ted S~a~es (Excluding Discoun~ and/or Interest) 4. To~al Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 6. Amoun~ o~ Pennsylvan/a Estate Tax Previously Assessed Based on Federal Estate Tax Re~urn .00 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDZTS: 42,$58.13 .00 42~358.15 .00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDZT BALANCE OF TAX DUEI ZNTEREST AND PEN. TOTAL DUE ~ZF PAZD AFTER THZS DATE, SEE REVERSE S/DE (ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUTRED FOR CALCULATZON OF ADDZTZONAL TNTEREST. ZF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF TH/S FORlt FOR ZNSTRUCTZONS.) .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: To fulfill the requirements of Section 2140 of the [nheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Ragister of Mills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NILES, AGENT. REFUND (CR): A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ;ra available at the Office of the Register of Mills, any of the ZS Revenue District Officas or free tha Department's Z4-hour ansmaring servica for forms ordering: 1-800-S6Z-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-4~7-SOZ0 (TT only). OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this notice may objact within sixty [60) days of receipt of this Notice by: --aritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17128-10Z1, --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: PENALTY: INTEREST: OR Factual errors discovered on this assassment should be addressed in writing to: PA Department of Revenue, Bureau of [ndividua! Taxes, ATTN: Post Assass~ant Reviaw Unit, Oapt. Z80601, Harrisburg, PA 171Z8-0601, Phone (717) 787-6505. Sea page 5 of tha booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. The 15Z tax amnesty non-participation panalty is computed on tha total of tha tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing letter becomes delinquent at the expiration of one (1) month from the date the final notica of the increase in Federal Estate Tax is received. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al1 taxes ahich became delinquent on or after January 1, 1982 will bear interest at a rate ahich will vary from calendar year to calendar year with that rate announced by the PA The applicabla interest rates for 1982 through go0~ ara: Dapartment of Revenue. Interest Daily Interest Daily Interest Daily Year Rate Factor Yaa__.r Rate Factor Year Rate Factor 1982 ZOZ .000548 1988-1991 IIX .O00SO1 ZOO1 9Z .000Z47 1983 16g .000q38 199Z 9Z .000Z47 ZOOZ 62 .000164 198q llZ .O00SO1 1993-1994 72 .O0019Z ZOOS 52 .0001~7 1985 13Z .000356 1995-1998 9Z .O00Zq7 ZOO4 4~ .000110 1986 lOX .O00Z7~ 1999 7Z .O0019Z 1987 9Z .000Z47 ZOO0 8Z .O00ZZ9 calculated as folloas: --Interest is INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DALLY 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 made after the interest computation date shown on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Myrtle M. Little Date of Death: Estate No.: April 28, 2003 2003-00409 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: Date: 97150 1. State whether administration of the estate is complete: Yes~ No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. 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: c. Did the personal representative state an account informally to the parties in interest? Yes---x- No._ d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ;]/21 12..iJ~ , , c ~CfltL- Signature Douglas C. Y ohe Name (Please type or print) P.O. Box 825, Harrisburg, PA 17108-0825 Address (717) 761-1880 Telephone Number . J .. ~ 'I:: '- ~ a: : =:>c LLQCJ OUr-, ~- ....., -I L" iL o Capacity: Personal Representative Counsel for personal representative x ~ Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/15/2005 YOHE DOUGLAS C PO BOX 825 HARRISBURG, PA 17108 RE: Estate of LITTLE MYRTLE M File Number: 2003-00409 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 4/28/2005 Your prompt attention to this matter will be appreciated. Thank You. r~~ GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge uA