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HomeMy WebLinkAbout11-25-08 J 15056051058 REV-1500 EX {06-05, PA Departrttent of Revenue OFFICIAL USE ONLY Bureau of Ind'mdual Taxes County Code Year File Number Po Box 280601 INHERITANCE TAX RETURN Harrisburg, PA 17128-0601 RESIDENT DECEDENT 21 08 0195 ENTER DECEDENT INFORMATION BELOW Socal Security Number Date of Death Date of Birth 201-16-1623 01/14/2008 01/15/1923 Decedent's Last Name Miller SutTix Decedent's First Name Doris {ff Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Miller Charles Spouse's Social Security Number 191-18-2765 FILL INAPPROPRIATE OVALS BELOW • 1. Original Return THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS 2. Supplemental Return MI M MI R 3. Remainder Return (date of death 4. Limited Estate 4a. Future Interest Compromise (date of d pnor to 12-13-82) 5. Federal Estate Tax Return Required eath after 12-12-82) 6. Decedent Died Testate (Attach Copy of Will) 7. Decedent Maintained a Livin Trust g {Attach Copy of Trust) 0 8. Total Number of Safe Deposit Boxes 9. litigation Proceeds Received 10. Spousal Poverty Credit (date of death b t 11. Election to tax under Sec. 9113(A) e ween 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTU\L TAx INFORMATION SHOULD B N ame E DIRECTED T0: Daytime Telephone Number Shaun E. O'Toole (717) 695-0389 ~v Firm Name (If Applicable) c7 ,~ C'f"1 REGISTER OF1Nt pS USE ONL'9'~ ~ C7 .~~-, First line of address ', ;-~ ~~ - _ - 401 North Second Street ~- G13 - Second line of address ~ -~. -, -, .; -° _ ~ - , :`C7 rV _~ i '_} 1 ~ --i - - City or Post Office State ZIP Code :T-~- CI1 DATE FILED -J Harrisburg PA 17101 Correspondent's a-mail address: Under penalties of perjury, t declare that 1 have examined this return, includin accom ft is tom, coned and compete. Declaration of preparer other than the 9 panying schedules and statements, and to the best of my knowledge and belief, personal representative is based on all information of which preparer has anv knowlwinP SfGN c nc oc rvn nurvta Kt I UrtN 15056051058 Side 1 ~BIt5~08 15056051058 C~ i ~ J 15056052059 REV 1500 EX Decedent's Social Security Number Decedent's Name: Boris M Miller RECAPITULATION 1. Real estate (Schedule A) .......... ............................... .... 1. O.OQ 2. Stocks and Bonds (Schedule B) ....... ....................... ..... .... 2. 0 00 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) 3 . .... . 0.00 4. Mortgages i~ Notes Receivable (Schedule D) .... ..... . ............... .... 4. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) .... .... 5. 200.19 6. Jointly Owned Property (Schedule F) Separate Billing Requested 6 ... 7. Inter-Vivos Transfers ~ Miscellaneous Non-Probate Property .... . 0.00 (Schedule G) Separate Billing Requested 7 .... .... . 0.00 8. Total Gross Assets (total Lines 1-7) ....... .......................... ... 8. 200.19 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. 10,584.94 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) 1 ............. . . • 0• 0.00 11. Total Deductions (total Lines 9 & 10) ..... ........................... ... 11. 10,584.94 12. Net Value of Estate (Line 8 minus Line 11) ... ...... , ................. 13. Charitable and Governmental BequestslSec 9113 Trusts for which ... 12. -10,384.75 an election to tax has not been made (Schedule J) ..................... ... 13. 0.00 14. Net Value Subject to Tax (Line 12 minus Line 13) . ..... . .............. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES ... 14. -10,384.75 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0__ 16. Amount of Line 14 taxable 15. 0.00 at lineal rate X .0 - 17. Amount of Line 14 taxable 16. 0.00 at sibling rate X .12 18. Amount of Line 14 taxable 17. 0.00 at collateral rate X .15 18, 0.00 19. TAX DUE ...... ................................................. 19. 0.00 20. FILL iN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056052059 Side 2 15056052059 REV ~~ ~ Pie 3 File Number Decedent's Complete Address: 21 os 0195 DECEDENTS NAME DECEDENTS SOCIAL SECURITY NUMBER Doris M Miller 201-16-1623 STREET ADDRESS 2830 Central Avenue CITY Camp Hiil STATE PA ZIP 17011 Tax Payments and Credits: 1 . Tax Due (Page 2 Line 19) (1) 2 . Credits/Payments 0.00 A. Spousal Poverty Credit B. Prior Payments C. Discount 3. Total Credits (A + B + C) InteresUPenalty if applicable (2) 0.00 D. Interest E. Penalty 4. Total Interest/Penalty (D + E) If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (3) 0.00 Fill in oval on Page 2, Line 20 to request a refund. (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 0.00 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 0.00 Make Check Payable to: REGISTER OF W/LLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................................... © ^ b. retain the right to designs#e who shall use the property transferred or its income : .................................... ........ Q ^ 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 properly within one year of death without receiving adequate consideration? .................................................................................. . 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ...... ........ ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a benef~iary designation? ................. ................................................................................................ ....... ^ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i}J. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (O) percent [72 P.S. §9116 (a) (1.1} (ii)]. The statute does not 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 benefiaary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the cthild is zero (D) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedents lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a){1}]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3}J, A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1508 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCNEDt~LE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY FILE NUMBER Doris M. Miller 21-08-0195 Indude the proceeds of ligation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. (li more space is needed, insert additional sheets of the 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 Doris M. Miller 21-08-0195 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCI.UOE THE NAME OF THE TRANSFEREE. THEIR REIATpNSHIP TO DECEOENTAND THE DATE OF TRANSFER. ATTAgiACOPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION pFAPPUCas~ TAXABLE VALUE 1~ The Charles and Doris Miller Living Trust 350,410.42 50% 350,410.42 0.00 TOTAL (Also enter on line 7 Recapitulation) S I 0.00 (If more space is needed, insert additional sheets of the same size) , REV-7511 EX+ (12-99) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES 8~ ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Doris M. Miller 21-08-0195 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~' Pathemore Funeral Home and Cremation Services 9,986.94 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)lEIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: 2. Attorney Fees 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Streel Address C:itY State Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Zip Zip TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 500.00 98.00 10, 584.94 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 Doris M. Miller 21-08-0195 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIRRELATIONSHIPTODECEDENTAND R THE DATE OF TRANSFER.ATTACHACDPYOFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET °,/o OFDECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE ~~ The Charles and Doris Miller Living Trust 274,526.88 50% 274,526.88 0.00 TOTAL (Also enter on line 7 Recapitulation) $ I 0.00 (If more space is needed, insert additional sheets of the same size) VALUATION OF THE CHARLES AND DORIS MILLER LIVING TRUST As of February 3, 2008 3,108.576 sh PPL Common stock @ $49.09 $ 152,600.00 1,693.643 sh Van Kampen Invest. (#58/845158) @ $16.55 $ 28,029.79 827.718 sh Van Kampen Invest. (#59/671511395) @ $7.88 $ 6,522.42 Sovereign Bank Money Market Acct. #2334082856 $ 58,216.66 RBC Insurance -Annuity (Policy #0040085782) $ 29,158.01 $ 274,526.88 Decedent's date of death was January 14, 2008. The above value is the value of the trust on February 3, 2008. The trust was valued as of February 3, 2008 for the purpose of preparing the Inheritance Tax Return of Decedent's husband, Charles Miller who passed away February 3, 2008. Since the trust was jointly owned with Decedent's husband, and Decedent's husband was the sole beneficiary, the trust is not taxable. As such, the Estate has foregone the time and expense of computing the value of the trust on Decedent's date of death of January 14, 2008. REV-1513 EX+ (g-OO) -, ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER Doris M. Miller 21-08-0195 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 ~ Charles R. Miller, 2830 Central Ave., Camp Hill, PA 17011 Husband 100% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET I[ 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) r'POUr~ Qi1~2nn LQSt -W (~~ ~ttG~. _~PStG[t~124c# of Doris M. Miiiei I, Doris M. Miller, a resident of Camp Hilt; Pennsylvania; being of sound and disposing mind and memory- and over the age of eighteen years; do hereby declare :this. to be my Last Will and Testament and I expressly revoke. all Wills; including codicils; heretofore made by me: , ARTICLE- I 1.1 I hereby. declare that at the time of malting this Last Will and Testament that I am married to Charles R. Miller. 1.2 I declare that I-have the beloiu listed children at this time:. Joanne L. Fedora ARTICLE II 2.1 I declare the entire residue of m}T estate be distributed to the Trustees} then in office under that trust designated as "The- Charles and Doris Nfiller hiving ;Trust" established ~ ~ ,~ ~ S 19'q~'q (e , of which I am a grantor. I direct that the residue of my estate .shall be added to, administered; and distributed as part of that trust, according- to the. terms of the trust and anv amendment . made to it before my death. To the extent permitted by lativ; itis'not mq intent to create a separate trust by this will or to subject the-trust or the property added to it btu this sviIl to the jurisdiction. of the probate ` . court. 2.2 I hereby- direct that my Executor or my Trustee(s) ma}r elect to: (1) use administrarive expenses as deductions either for estate tax purposes or income tax.purposes;.and (Z} to use either date of death values or optional values for estate tax purposes; regardless of the effect thereof on any of the interests under this Will. 2.3 I further direct that my Execuforor Trustee(s) shall not be required to pay any debt in advance of the due date thereof- including installment obligations; but instead may past the same in installments as each installment comes-due. However if the Trustee(sf deems it to.the advantage of the estate any or all debts may be paid in advance of their required:installments: 2.4 I stipulate-that any asset under litigation; lien:.or claim that might cause the assets of the aforementioned Trust to be compromised in any- fashion; be held separate from the said Trust until it is free of any claim or threat to the integrity of the .Trust. ARTICLE III 3.1 If the disposition in Article II; above, is inoperati~=e or is invalid for any reason, or if the trust referred to in Article II above, fails or is revoked, I incorporate herein by reference, the terms of that trust~ as if executed on this date, vt=ithout giving effect to any amendments made subsequently, and 1 bequeath and devise the residue of my estate to the Trustee(s) named in tlie. trust as Trustee(s), to be held, r Signed _ ' ~/l ~_ ~ _ f ~ ~f.~ Page 1 administered; and distributed as provided in that instrument. ARTICLE IV 4.1 I do hereby nominate the following individual(s) as the Executor(s). of this Will, to serve in the order listed: Charles R. Miller, Jeffrey M. Doves. 4.2 The Executor shall have full power and authority to carry out the provisions of the Will,. including the power to manage and operate during the probate of my estate any property and any business belonging to my estate.. However, the Executor should not compromise the referenced trust in any fashion by premature transfer of assets that may carry any claim or litigation into the Trust. 4.3 The Executor or Trustee(s) shall .serve a~ithaut .bond. However, in the event that one (1) or more bonds aze required for one (1) or more such individuals; iu their capacities as Executors hereunder, then I request that such bonds be nominal bonds; and, my Executor shall pay any such bond premiums; as bonds premiums are due, as administration expenses of my estate, until the administration of my estate is completed. Signed ~ _ ~ Aage ~ IN WITNESS.WHEREOF, I have hereunto subscribed my name to this document, my last Will and Testament; which consists of three (3) typewritten pages, and for the purpose of identification, 1 have initialed or signed each page, all in the presence of the persons who are witnessing, at my request, the execution of this, my last Will- and Testament on this z s dad- of ~~~s Doris M. Miller Certificate of r~cl~owledgement of Notary Public Commonwealth of Pennsylvania) as. County of Cumberland } On this _~S day of _ ,j u~,~ A.D. 19~~ appeared before me Doris M. Miller personally known to me (or proved to meme own thethe basis of satisfactory evidence) to be the person whose name is subscribed in this instrument, and acknowledged that helshe executed it. ~~ ~ Residing in --- Notary Public Notarial Sogl My Commission Expires Gfenn W. Hebert, Notary Pubtic North Newton Twp., Cumberland County MY Commission Expires fviay 8, 2000 NOTARY SEAL: y ~ {,• Signed F. ~-'~ ''!. ~~~~,--tx.L~~PagEr 3 ATTESTATION The foregoing instrument, which consists of three (3) typewrittenpa~es, was signed, sealed, published, and declared by Doris M. Miller, the testator, to be the testator's last WiII and 'Testament, in our presence; and we, at the testator's request and in the presence of each other, haSre hereunto subscribed our names as w~ esses, this 2 5 day of ~U1,~ 19g~ at ~.,~ )-~, 1 ~ o... t ~ ` -' ~-~ (.Ltt (Witness Signature) ~~_ Date 1, LCU {Print Name) Ze1~ ( C.'ev~~YZt. ( 1~ u~.. (Address) ~ ~'~o l ( {City, State, Zip Code) ~ ~ f ,:- %' ~---c~?='" - r~~Ci (Witness ,Signature) ~~~ ~ Date T u n e ~.o ~ e t~ (Print Name) 3 00~ ~~, ~ ~e ~ vE? • (Address)- ['r~.~~ ~ 1, '~4• 1 '? 011 (City, State, Zip Code) Y Sigt:ed ---G~%2~.Q.1 ~~' ~~~i- ~-..~Pagr ={ \ ACKNOWLEDG~MENT.OF .THE EXECUTION OF THE LAST WILL AND TESTAMENT OF Doris M. Miller We, whose names are signed below, each declare under penalties of perjury: that Doris M. MiIIer, the testator, executed the foregoing instrument as the testator's last will and .testament; that in our presence, the testator signed the testator's signature and declared that such signing was the testator's free and voluntary act for the purpose of executing the testator's. last n-ill and testament; that each of the Witnesses theretoan the presence of the testator (and at the testator's request) and in the presence of each other; signed such instrument which the testator stated to be the testator's Last. will and testament; and; to the best of our knowledge;-the testator was, at the-time of the estator's signing-and at the time of the signing of the witnesses, eighteen.{18) or more years. of age and of-sound mind. ~ ~. - 7125119 9~ Doris M. Miller i ,. ~ ~ v~ -.(Witness. Signature) ~ Date ~C~ L..~ t~Le~ j V (Print Name} '-' ZS ? 1 ~-~ ~ a-~r~ t A v 2_ {Address) ~ ~_ f a. R'14 1 1 (City, State, Zip Code) ~, r f ~~/,. ~~~~"--Q - , ~~~ (Witness Signature ~ :' Date l ) ~~ *` a o Y ~ l ~ (Print Name) 3 Q o8 ~ ~ ~ -e. l~ y E'. {Address) _f~ ~n 1-k 1 (T ~a. 11o t i .(City,. State, Zip Code} 1 S _ `~X },~ ..rage S The Chaves and Doris Miller Living Trust TRUST AMENDMENT AGREEMENT' This Amendment Agreement is made concerning The Charles and Doris Miller Living Trust, by Charles R. Miller and Doris M. Miller, whose address is ~ ~3b p~.+r,... ~ p~,~ in the city of C~_l~°--t y-, in the Commonwealth of (hereinafter called the "Trustors ). WITNESSETH: The parties hereto are the parties of a certain Trust Agreement dated , -7 - ~,.5 - Q (~ Under the terms of said Trust Agreement, specifically Article X1V, Trustors reserved the right to revoke, amend, alter or terminate such Trust. Now Therefore, in consideration of the premises herein, the Trustors hereby amend and modify said Trust Agreement as follows: The following shall replace Article ll+r, Paragraph B of said trust: Jeffrey M. Doors, (grandson shall receive a 100% share). Individual beneficiaries will receive their portion of the trust estate as follows: at the age of Eighteen (18). The following shall repIaceArticle VIII, Paragraph A, Third of said trust: THIRD: At the death of the survivor of the Trustors, the following, shall serve as successor Trustee(s), in the order listed: Jeffrey M. Doors All other terms of the Trust are ratified by the Trustors. IN WITNESS WHEREOF, tl~e parties hereto execute this Amendment of Trust this % day of ~ ~ ~ ', ~'l..L'(!~~ Charles R. Miller ~ ~ ,<~, ;~~ `J/ ~~ ~ r '~ Dons M. Miller 1 Certificate of Acknowledgment of Notary Public Commonwealth of Pennsylvania :ss. County of Cumberland ) On this ~ day of a , A.D. 20 OG ,appeared before me Charles R. Miller and Doris M. Miller, personally known to me ( r proved to me on the basis of satisfactory evidence) to be the persons whose names are su. bscribed in this instrument, and acknowledged that they executed it. ~v r ~~ Residing in Notary Public My Commission Expires NOTARY SEAL: Not~cial Sea! Glenn W. Hebert, Notary Public North NewtonTwp., Cumberland County MY Corturtission Expires May 17, 200d Member, PermsyManfa Associatlon of Notaries `.7.~ze G.~iarfes anon Doris J~ller .~'luln9 ~rusf ARTICLE I TnaKs~-en ~K Tnust For good and valuable consideration, the Trustors, Charles R. Miller and Doris M. Miller, husband and wife, of Camp Hill, Pennsylvania, County of Cumberland, hereby transfer, convey, and deliver to the Trustees and their successors the property listed in Schedule "A" or supplemental schedules annexed thereto and incorporated herein by reference, to have and to hold the same, and any cash, securities, or other property which the Trustees may, pursuant to any of the provisions hereof, at any time hereafter hold or acquire, all of such property being hereinafter referred to collectively as the "Trust Estate" for the uses and purposes and upon the terms and conditions herein set forth. ARTICLE it ~Dispos~tio~ ~5'e~o~.e tRe ~DeatR o~ Once off- t~.e Tnustons Before the death of one of the Trustors, the Trustees shall hold, manage, invest, and re-invest the Trust Estate, and shall collect the income thereof and shall dispose of the net income and principal as follows: A. The Trustees shall gay to the Trustors all of the net income of this Trust, in monthly or other convenient installments, but at least annually. The Trustees may, in their discretion, pay or apply for the benefit of the Trustors, in addition to the income payments herein provided for, such amounts of the principal of the Trust Estate, up to the whole thereof, as the Trustees may from time to time deem necessary or advisable for the use and benefit of the Trustors. ARTICLE III ~DispositioK .~~-te,~ tR.e ~eatR. o{~ tR.e. ~i><st o~ t9~e TlLuston.s A. After the death of the first Trustor, the trust estate shall be divided into two (2) parts, one part to be denominated as the Marital Trust and the second to be denominated as the Family Trust. There shall be allocated to the Family Trust, all of the separate property of the deceased Trustor and the deceased Trustor's joint property interest in and to property of the trust estate. PROVIDED, HOWEVER, in the event assets allocated to the Family Trust shall exceed in value the amount of the Federal Unified Estate and Gift Tax Credit Exemptian Equivalent available under Section 2010 of the Internal Revenue Code, as amended, and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate, sufficient assets shall be reallocated from the Family Trust to the Marital Ti•ust to reduce the value of assets allocated to the Family Trust to an amount equal in value to said Federal Estate and Gift Tax Credit Exemption Equivalent. AlI other assets shall be allocated to the Marital Trust. It is the Trustors' intention to have the Marital Trust qualify for the marital deduction under I.RC. Section 2056 and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate. In no event shall the Trustees take any action or have any power that will impair the marital deduction, and all provisions regarding the Marital Trust shall be interpreted to conform to this primary objective. B. As to the assets allocated to the Marital Trust, the surviving Trustor hereby reserves and is hereby granted a general power of appointment. Trustees shall make such distributions from assets and income of the Marital 'Crust as the surviving Trustor shall direct. In all events, all income of the Marital Trust shall be distributed to the surviving Trustor, not less frequently than annually. Upon the death of the survivor of the Trustors, the Trustees shall distribute the then-remaining principal and undisbursed income of the Marital Trust, if any, to such person or persons, including the estate of the survivor, as the survivor shall appoint. Such appointment shall be made by the survivor amending this Marital Trust, or by the survivor referring to and by affirmatively exercising this power of appointment in his or her Last Will and Testament. 1. Any principal and income of this Trust not effectively appointed by the survivor shall be added at the death of the survivor to the Family Trust and shall be held and administered as a part thereof; provided, however, that the Trustees may, in their discretion, first pay from the Marital Trust alone, the last illness and funeral expenses and any death taxes of the survivor of the Trustors. 2. If the survivor of the Trustors disclaims part or all of the fractional interest in the Marital Trust as referred to in this Article the disclaimed property shall be administered immediately according to the terms and conditions, and to the same beneficiaries, as set forth in Article IV, of this Trust Agreement. C. As to the assets allocated to the Family Trust, the Trustees shall identify the assets allocated to the Family Trust and shall maintain the identity of said assets, including any proceeds or replacements, during the life of the surviving Trustor, allowing that the Trustees may, at their discretion, make Fair Market Value exchanges of equivalent amounts of assets between the Marital Trust and the deceased Trustor's joint property interests in property of the Family Trust. From the assets identified as the Family Trust, and the income therefrom, the Trustees of the Family Trust shall distribute to said survivor, first, all of the net income, and second, as much of the principal of the Family Trust as necessary or appropriate for the health, education, and maintenance of said survivor, and to provide for the support of said survivor in his or her accustomed manner of living, including; reasonably adequate health, medical, dental, hospital, nursing and invalidism expenses. 1. It is the Trustors' intention that the surviving Tnistor shah have only a limited power of appointment in regards to the prir.~cipal of the Family Trust as defined under LRC. Section 2041(b)(1)(A) and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate. In no event shall the Tncstees take any action or have any power that will impair the limited power of appointment, and all provisions regarding the Family Trust shall be interpreted to conform to this primary objective. C 1_~_e r-r aye .7 D. Upon the death of the survivor of the Trustors, the Trustees shall dispose of the then-remaining principal and income of the Family Trust as directed in Article IV. ARTICLE IV Uispositio~ ok ~Deat~ o{~ t~.e Suntritron o{~ tRe TrLUSto>Ls A. Upon the death of the survivor of the Trustors, the property of the Family Trust, including any portion of the Marital Trust added thereto, and including also any other portions added thereto from the estate of the Trustors or other sources, along with the undistributed income shall be held in trust and shall be administered and disposed of as follows: B. Joanne L. Fedora, (daughter shall- receive al! automobiles of the trustors, .plus a 25% share of the balance of the trust estate,- however, the Z5% share of the balance of the trust estate shall not exceed Forty Thousand ($40,000} Dollars), Jeffrey M. Dows, (grandson shall receive a 100% share of the balance of the trust estate). Individual beneficiaries will receive their portion of the trust estate as follows: at the age of Eighteen (18). However, Joanne L. Fedora shall receive her portion of the trust estate as follows: I/S of her share immediately upon the death of the surviving trustor, 1/5 of the balance of her share One (1) year after the death of the surviving trustor, 1/5 of the balance of her share Two (2) years after the death of the surviving trustor, 1/5 of the balance of her share Three (3) years after the death of the surviving trustor, and the balance of her share Four (4) years after the death of the surviving trustor . C. And as thusly divided, each said share or part shall be held as a separate trust for the benefit of the person or persons for whom it was set aside and shall be held, administered, and distributed as follows: 1. The Trustees may use and expend or apply so much or all of, first,-the income, and second, the principal of the trusts hereby created for the benefit of a beneficiary hereof, and said amounts shall be used as the Trustees determine necessary or advisabl"e and in such reasonable manner as the Trustees see fit, to provide for the health, reasonable comfort, education, support, and maintenance of the beneficiary for whom such trust shall have been created. Provided, however, that in determining said amounts the Trustees shall first take into account the needs, assets, and other available sources of income and support of a beneficiary ther, eof. Provided, further, however, the said powers of encroachments upon the beneficiary's share shall be limited to the respective shares held for the respective beneficiary. 2. As and when a beneficiary shall meet the requirements designated in paragraph B, above, the Trustees shall distribute to said respective beneficiary the. share of the Trust estate for him or her, free and clear of trust. 3. If any of the individual beneficiaries shall be deceased, then the Trustees shall divide the shares or part for the deceased beneficiary into as many equal shares as may be necessary to provide one part or share for the then living descendants of the deceased beneficiary, they taking per stirpes; or, in the event a beneficiary is for any reason unable or unwilling to take any portion of his share of the Trust Estate pursuant to the above pc~rcrgraphs of this Article IV, then such portion shall be distributed to his or her living descendants equally, they taking per stirpe,s, and if there be no such descendants, then such funds shall be equally divided between such beneficiary's then-living brothers and sisters, and if there be no brother or sister then living, then such funds shall be divided equally between the descendants of such beneficiary's brothers and sisters, they taking per stirpes, and if there be no descendants of such beneficiary's brothers or sisters then living, then the Trustees shall add that portion of the property of that beneflCiary to the other portions of the other living beneficiaries, and if there ~, JniLi1/r (/( IiLLj ~ Yl },Y~aye s are no other Living beneficiaries then: One-half to the living heirs at taw of the fast of the Trustors to die, and one-half to the living belts at law Of X12 last of the Trustors to die; provided, further, that said heirs at law of each of the Trustors shall take the Trust property, in the same priority and in the same distributive order as listed in the Pennsylvania law of intestate succession, as in force on the date of the signing of this Trust Agreement; provided, further, if one of the Trustors has no living heirs at law, then his ar her one-half shall pass to the living heirs at law of the other Trustor. And as thusly divided, each said share or part shall be held as a separate trust for the benefit of the person or persons for whom it was set aside and shall be held, administered, and distributed according to subparagraphs 1., 2., and 3., of paragraph C., Article ITT Notwithstanding anything contained to the contrary in this paragraph, if, under the provisions of this subparagraph 3., of paragraph C., Article IV, any person who c(oes not yet meet the requirements designated in paragraph B, above, shall become entitled to a shaze of the Trust Estate, such share shall not be distributed to such beneficiary, but shall be retained in trust for said beneficiary`s benefit, and shall be held, administered, and disposed of according to subparagraphs 1., 2., and 3., of paragraph C., Article IV. 4. If under the terms of this Article IV, upon the death of any beneficiary, any other person for whom a share or portion is being held in trust shall become entitled to an additional share or portion, such additional share or portion shall not be delivered free of trust, but shall b~e added to the principal of the share or portion held in trust for such person and shall go as and with the same. 5. At the death of both of the Trustors, the Trustees shall distribute all of the Trustor's personal effects or other assets, including any contents of the Trustor's residence, to the persons named in one or more Ietters of instructions, entitled "Disposition of Personal Effects" referring to Article IY., Subparagraph C., of this Trust Agreement, dated and signed by the Trustors and located among the Trustor's important papers at the time of his or her death. In the event that either of the Trustors have inadvertently named two or more persons to take a particular item, then the most recently dated letter ~ni/i~ (j~~~'i~( ~~a~e 5 of instraction shall control. 6. If any beneficiary named in paragraph B, above, is an organization, and such organization does not exist at the time of the death of the Trustors, then, if the organization was a charitable institution, the share designated for that charitable organization shall be distributed to another organization, chosen by the trustees, who has similaz purposes and functions as the charitable organization that no longer exists. If the: organization was not a chazitable institution then the share designated for such organization shall be added back to the balance of the trust estate and divided to the other beneficiaries named in paragraph B, above. 7. A trustee in its discretion may terminate and distribute any trust hereunder if the trustee determines that the costs of continuance thereof will substantially impair accomplishment of the purposes of the trust. The trustee shall terminate and forthwith distribute any trust created hereby, or by exercise of a power of appointment hereunder. Distribution under this section. shall be made to the persons then entitled to receive or have the benefit of the income from the trust in the .proportions in which they are entitled thereto, or if their interests are indefinite, then in equal shares. D. Whenever used herein, the term "issue", "child", "children", and "descendants": include adopted issue, adopted child, adopted children and adopted descendants, as well as natural issue, natural child, natural children, and natural descendants, and include descendants of adopted issue, adopted child, adopted children, and adopted descendants. Provided, however, adopted issue who are also natural issue shall take their share of the Trust Estate only in one capacity, such capacity being the one which grants to such issue the larger share. Where applicable, the masculine includes the feminine, and vice versa, and the neuter includes the masculine or feminine, and vice versa. Where applicable, the singular includes the plural and vice versa. /~ Jni%~ l/ %~yLr ~.;~v~~~ ~ y aye ; ARTICLE V Sp~kdt~.i{~t ~oU'isio~ No beneficiary of this trust, other than a Co-Trustor, shall have any right to alienate, encumber or hypothecate his interest in the trust to claims of his creditors, or to render such interest liable to attachment, execution, or other process of law. The income of this trust shall not be pledged, assigned, transferred, sold or accelerated, anticipated or encumbered in any manner whatsoever by any beneficiary, nor shall any income of the trust be in any manner subject or liable in the hands of the Trustees for the debts, contracts or encroachments of any beneficiary or be subject to any assignments or any other voluntary or involuntary alienation or disposition whatsoever. If the creditor of any beneficiary, other than a Co-Trustor, who is entitled to any distributions from a trust established under this instrument shall attempt by any means to subject to the satisfaction of his claim such beneficiary's interest in distribution, then, notwithstanding any other provision herein, until the release of the writ of attachment or garnishment or other process, the ..distribution set aside for such beneficiary shall be disposed of as follows: 1. Distribution to Beneficiary. The Trustees shall pay to or apply far the benefit of such beneficiary such sums as the Trustees shall determine to be necessary for the reasonable health, education (including study at institutions of higher learning) and support of the beneficiary according to his or her accustomed mode of Life. 2. Disposition of Excess. The portion of the distribution that the Trustees shall determine to be in excess of the amount necessary for such health, education (including study at institutions of higher learning) and support shall be added to and become principal of the trust share of such beneficiary and will be paid to said beneficiary or subsequent: heirs in a manner to maximize the benefit to the beneficiary without compromise of the intent of this trust to provide an inheritance to the heirs. -~~~i~s /~l~iY r,~ 1l7 ~ f l ~J ~rrfe ~Y 1 ~ ARTICLE VI IKtrQ~id ~Pl(.ot7isioi~s If any provisions of this trust are held to be invalid, none of the other provisions shall be thereby rendered invalid or inoperative as long as the remaining Trust Agreement does not frustrate the intents of the Trustors, but tends to accomplish their overall objectives. ARTICLE VII Pe,>tp~tu(t(es SQU"(KC~S ~QQUSe In any event, and anything to the contrary herein contained notwithstanding, the trusts created in this agreement shall terminate upon the day next preceding the expiration of Twenty-one (21) years after the death of the Trustors and their issue now living, in the event these trusts shall not have previously terminated in accordance with the terms hereof. In the event of termination of these trusts as provided for in this paragraph, the Trustees shall distribute the Trust Estate as it shall then be constituted, together with any new income, to the benef ciaries then entitled to the income from the Trust Estate in the same proportions in which they are entitled to such income. ARTICLE Vill Tnuste2S A. The following people will act as Trustees in the followinn order of succession: FIRST: Charles R. Miller and Doris M. Miller SECOND: At the death of the first Trustor the survivor of the Trustors, as trustee of I J .7n~%ia~. %v C~~/~ I ~~/~rz~e 9 the Marital Trust, and as Trustee of the Family Trust. THIRD: At the death of the survivor of the Trustors, the following, shall serve as successor Trustee(s), in the order listed: Jeffrey M. Dows and then John ~. Shuttlesworth. FOURTH: If none of the nominated individuals are able or willing to serve as Trustees, then a Trustee(s) chosen by a majority of the beneficiaries, with a parent or legal guardian voting for minor beneficiaries; provided, however, that the issue of any deceased child shall have collectively only one vote. B. Whenever more than two trustees are designated to act concurrently, a majority of the Trustees, whether individual or corporate, shall have the power to make any decision, undertake any action, or execute any documents affecting the Trusts created herein, but the dissenting or nonassenting Trustees shall not be responsible for any action taken by the majority pursuant to such decision. Before or after the death of the first Trustors to die, if only two individual Trustees aze in office, they must act unanimously; provided, however, the Trustees may form jointly savings, checking or investment accounts that require only one Trustee's signature to effect transactions for such an account. If any individual and a corporate Trustees are in office, the determination of the individual Trustees shall be binding. C. Any Trustees may from time to time delegate to one or more of the remaining Trustees any powers, duties, or discretions. Every such delegation shall be made by a writing delivered to the delegate or delegates, and shall remain effective for the time therein specified or until earlier revocation by a writing similarly delivered. Everyone dealing with the Trustees shall be absolutely protected in relying upon the certificate of any Trustee as to who are the Trustee(s) for the time being acting, and as to the extent of their authority by reason of any delegation or otherwise. D. No Trustee(s) named above need give bond in any jurisdiction. If a fiduciary's bond may not be dispensed with, the Trustors request that the bond be accepted without surety and in the lowest possible amount. In the absence of breach of trust, no Trustee(s) shall ever be required to qualify before, be appointed by, or account to any Court, or obtain the order or apptova! of any court in the exercise of any power or discretion herein given. The Trustees aze entitled t0 OLdtIlaIy and IeasOnable compensation for services rendered in the administration and distribution of the estate. ARTICLE 1X Pocvel<s off- fR.e Trustees A. The Trustees shall have full power to do everything in administering these trusts that they deem for the best interests of the beneficiaries (whether or not it be authorized or appropriate for fiduciaries but for this broad grant of authority), including power: ] . To acquire by purchase or otherwise, and to retain so long as they deem advisable, any kind of realty or personal property, or undivided interests therein, including common and preferred stocks, bonds, or other unsecured obligations, options, warrants, interests in investment trusts and discretionary common trust funds, all without diversification as to :kind or amount, without being limited to investments authorized by law for the investment of trust funds, and power to hold or take title to property in the name of a nominee. 2. To sell for cash or on credit, at private or public sale, exchange, hypothecate, sell short, or otherwise dispose of any real or personal property. 3. To make distributions, including distributions to themselves as Trustees, in kind or in money or partly in each, even if shazes 6e composed differently; for such purposes, the valuation of the Trustees shall be given effect if reasonably made. 4. If, in the Trustee's discretion, any beneficiary (whether a minor or of legal age) is incapable of making proper disposition of any sum of income or principal that is payable or appointed to said beneficiary under the terms of this Trust Agreement, the Trustees may apply said sum to or on behalf of the beneficiary by any one with whom the beneficiary resides, or by ~, ~ by delivering a written resignation to the beneficiaries of a trust then subsisting. C. From the income of the trusts hereby created, or, if that be insufficient, from the principal thereof, the Trustees shall pay and discharge all expenses incurred in the administration of the Trusts. D. No successor Trustees shall be liable for any misfeasance of any prior Trustees. ARTICLE X .~dditiotas to Tnust It is understood that the Trustors or any other person may grant, and the Trustees may receive, as part of this Trust, additional real and personal property, by assignment, transfer, deed, or other conveyance, or by any other means, testamentary or inter vivos, for inclusion in the Trust herein created. Any such property so received by the Trustees shall become a part of the Trust into which it is transferred and shall become subject to the terms of this Agreement. If such property is not specifically appointed to either the Marital Trust or the Family Trust in particular, it shall be divided equally between the two Trusts. ARTICLE XI ~D2Q2~atio~ o~ .~lutR.onity During physical or mental incapacitation, each of the Trustors herein appoints the other, if he or she is incapacitated, or if both aze incapacitated, the next successor Trustees, to succeed to his or her place, during said period of incapacitation, as either Trustees, Guazdian, Executor, or in any other Legal capacity, whether appointed, orally or in writing, and to supervise all matters in which either of the Trustors had the right to act if he or she had not become incapacitated. Incapacitation shall be established either by a court of competent jurisdiction or by a written statement filed with the 9ruli~ ~~ s ~ _ ; Sl ale /4 __ payments in discharge of the beneficiary's bills or debts, including bills for premiums on any insurance policies, or by paying an allowance to a beneficiary directly. The foregoing payments shall be made without regazd to other resources of the beneficiary, or the duty of any person to support the beneficiary and without the intervention of any guardian or like fiduciary; provided, however, that the Trustees shall ensure and see to the application of the funds for the benefit of the beneficiary, so that the funds will not be used by any adult person, or any other person for a purpose other than the direct benefit of the beneficiary, and particulazly so that said funds will not be diverted from the purpose of support and education of said beneficiary. 5. To determine whether and to what extent receipts should be deemed income or principal, whether or to what extent expenditures should be charged against principal or income, and what other adjustments should be made between principal and income, provided such adjustments do not conflict with well-settled rules for the determination of principal and income questions. 6. To delegate powers to agents including accountants, investment counsel, appraisers, legal counsel, and other experts, remunerate them and pay their expenses; to employ custodians of the Trust assets, bookkeepers, clerks, and other assistants and pay them out of income or principal. 7. To renew, assign, after, extend, compromise, release, with or without consideration, or submit to arbitration or litigation, obligations or claims held by or asserted against the Trustors, the Trustees, or the Trust Assets. 8. To borrow money from others for the payment of taxes, debts, or expenses, or for any other purpose which, in the opinion of the Trustees, will facilitate the administration of these trusts, and pledge or mortgage property as security for such loans; and, if money is borrowed from any Trustees, individually, to pay interest thereon at the then-prevailing rate of interest. 9. To lease, or grant options to Lease, for periods to begin presently or in __ the future, without regard to statutory restrictions or the probable duration of any trust; to erect or alter buildings or otherwise improve and manage property; demolish buildings; make ordinary and extraordinary repairs; grant easements and charges; make pariywall contracts; dedicate roads, subdivide; adjust boundary lines; partition and convey property or give money for equity of partition; to be either a general or limited partner. 10. To enter into transactions with any other trust in which the Trustors or the beneficiaries of the Trust Agreement, or any of them, have beneficial interests, even though any Trustee of such other trust is also a Trustee under this Trust Agreement. 11. To exercise all the foregoing powers alone or in conjunction with others, even though any of the Trustees are personally interested in the property that is involved, notwithstanding any rules of law relating to divided loyalty or self-dealing. i2. The Trustees may engage in the practice of writing options on all recognized exchanges and bug and sell, on margin. or otherwise (including "short" sales}, securities of every nature, linuted partnerships, and commodities. 13. The Trustees may make gift transactions. However, no Trustee, other than the Trustors acting as Trustees, shall have the power to make gifts, other than to the spouse of a Trustor, in excess of the amount excluded from gift tax under section 2503(b) of the Internal Revenue Code of 1986, as amended, or any successor thereto. No Trustees, other than the Trustors acting as Trustees, shall be authorized to make gifts to charities except in satisfaction of a written pledge of a Trustor. No Trustees, other than the Trustors acting as Trustees, shall be authorized to make gifts to any person who is not a descendant of a Trustor or a beneficiary under this Trust or of the Last Will and Testament of a Trustor, or the spouse of such descendant or beneficiary. B. Any Trustee may decline to act or may resign as Trustee at any time ~ni/ia.i ~%vLG~ .. ~~aye /.: Trustees and signed in good faith by two (2) physicians unrelated to either of the Trustors or the beneficiaries. During any period of incapacity or incompetency of either Trustor the Trust is irrevocable and unamendable in regazds to its operation or disposition for the affected Trustor. If both Trustors become incapacitated or incompetent the trust is irrevocable and unamendable during the incompetency. If a Trustor regains competency, the trust will again become amendable and revocable in regards to the recovered Trustor_ If both Trustors regain competency, the trust will again become fully amendable and revocable. ARTICLE Xit Panties ~Dea~iKg ~WitR. Tustees No purchaser, and no issuer of any stock, bond or other instrument evidencing a deposit of money or property, or other person dealing with the Trustees hereunder with respect to any property hereunder as purchaser, lessee, party to a contract or lease, or in any capacity whatsoever, shall be under any obligation whatsoever to see to the disbursing of money paid to the Trustees or to the due execution of this Trust, in any particular, but such persons shall be absolutely free in dealing with the Trustees on the same basis as though the Trustee(s) was the absolute owner of the said property, without any conditions, restrictions, or qualifications whatsoever. ARTICLE Xtll Separate Ptcopentt~ to ~eEriaiK as Sepanate. PI<opent~ A1I property conveyed or transferred to the Trustees or now held by the Trustees pursuant to this Trust Agreement that was community property or separate property at the time of such conveyance or transfer shall remain, respectively, the community property or the separate property of the Trustor transferring such property to the Trustees, unless otherwise designated. Accordingly, while ,both of the Trustors are alive, the Trustees shall pay to each of the Trustors only the income or princi al P -~ i"-/ ~ ~ ``Jaye !s __ from his or her separate trust property that each has contributed to this Trust. ARTICLE XIV ~ec7oeatiou and .}l~ekd~.ec~t A. As long as either of the Trustors aze alive, each of them reserves the right, without the consent or approval of the other, to amend, modify, revoke, or remove from this Trust any and all property that was their separate property, as referred to in Article XIII above, that they individually contributed, in whole or in part, including fine principal, and the present or past undisbursed income from such principal. After the first of the Trustors has died, the survivor may amend or revoke only the Marital Trust, while the Family Trust shall continue as an irrevocable Trust and will he administered and distributed as set forth herein. On the death of the survivor of the Trustors, the remainder of the Trust Estate, and the trusts created hereinafter, may not be amended, revoked, or terminated, other than by disposition of the trust property to the beneficiaries according to the terms stated herein. B. While both of the Trustors aze alive,. they shalt[ have foil authority, in their discretion, to sell, convey, or mortgage property in their own names, without disclosing their capacity as Trustees of this Trust Agreement; any such sale or conveyance of property in accordance with this provision, shall be considered as, and shall cause, a partial revocation of the Trust with respect to the property so conveyed or sold, and shall be sufficient to remove said property from the Trust. ARTICLE XV bested Ic~tenest off- ~eKe~-icia><i2s The interest of the beneficiaries is a present vested interest which shall continue until this Trust is revoked or terminated other than by death. JnIl1~ .~~ GL ' J 49e /6 i 1 • ARTICLE XVI Got>•en.~ic~~ Lair This Agreement shall be construed and regulated by the laws of the Commonwealth of Pennsylvania. ARTICLE XV11 ~owuvt0~ ~iSQSte,11. In the event the Trustors shall die under circumstances in which it is difficult or impossible to ascertain who died first, for the purposes of this Trust Agreement, it shall be conclusively presumed that Doris M. Miller had survived her husband, Charles R. Miller. ARTICLE XVlll Cafastnop~.~c I~~r~ess Should a catastrophic illness affect one of the Trustors while they are both living, then the Trust Estate shall be divided into separate property of each Trustor, in a manner that complies with alI pertinent laws and regulations, and not nullifying any other provision required for the administration or allocation and distribution of the Trust, so as to preserve for their benefit the estate of the Trustor not so affected. Catastrophic illness shall be defined as an illness that renders the affected Trustor incompetent or not capable of caring for themselves such that full-time care is required, and it is reasonably anticipated that such caze shall be needed for a period of six months or longer. The property of the Trust Estate shall be divided proportionally to each Trustor one-half of the joint property of each Trustor and their separate property. ,' ~ ~ i _ , After the division, the share of the Trust Estate allocated to each Trustor shall be their sole and separate property for all purposes, and shall be subject to the terms and conditions hereof if that property remains part of the Trust Estate. The Trustor affected by the catastrophic illness, may elect to divide the Trust Estate in accordance with these provisions. If the affected Trustor is not competent to manage their affairs, then the co-trustor shall make the division, or the person designated as the attorney in fact for the Trustor in their Durable Power of Attorney, or a court appointed conservator for the affected Trustor, shall make the division. Upon the implementation of the provisions of this Cuticle, other provisions not withstanding, the Trust of the affected Trustor shall become an "income only" Trust, in which none of the corpus of the- Trust shall be distributed to the Trustor during the time of the catastrophic illness, but will be held for the benefit of the affected Trustor, in anticipation of their recovery from the catastrophic illness. ARTICLE XIX I~ ~uuco~ce~. In the event that any beneficiary under this trust shall, singly or in conjunction with any other person or persons, contest in any court the validity of this trust or of a deceased Trustor's Last Wili or shall seek to obtain an adjudication in any proceeding in any court that this trust or any of its provisions, or that such Will or any of its provisions, is void, or seek otherwise to void, nullify., or set aside this trust or any of its provisions, then the right of that person to take any interest given to him by this trust shall be determined as it would have been determined had the person predeceased the execution of this Trust Agreement. The Trustee{s) is/are authorized to defend, at the expense of the trust estate, any contest or other attack of any nature on this trust or any of its provisions. ,_ ARTICLE XX .~ttolcKey ~eptteserttatio~t The attorney of record for the preparation of this trust is John C. Stambuiis, of Heritage Assurance Group. If assistance or instruction concerning this trust is required, the Trustors request that the Trustee(s) call their attorney, John C. Stambulis, or another attorney knowledgeable in Estate Planning. ARTICLE XXI ~xec.uted I~t T~up~iCate This Trust Agreement has been prepared in duplicate, each copy of which has been executed as an original. One of these executed copies is in the possession of the Trustors, and the other is deposited for safekeeping with the Trustors' Attorney, John C. Stambnlis. Either copy may be used as the origvial without the other; if only one copy of this Trust Agreement can be found, then it shall be considered as the original, and the missing copy will be presumed inadvertently lost. Any clarifications or instructions concerning this Trust Agreement may be obtained by calling the above-mentioned attorney, who is requested to do everything necessary to implement the provisions of this Trust. ~nifi~: l~~vL ~ / (tie /9 In Witness Whereof, the Trustors have executed the foregoing Trust Agreement, dated the ~ 5 day of _ J u~ y 19 96 , Trustors: j ;r' n , ~ ~ Charles R. Miller Doris M. Miller Trustees: Charles R Miller and Doris M. Miller tti Certificate of Acknowledgement of Notary Public Commonwealth of Pennsylvania) :ss. County of Cumberland) On this ~S day of _~~, A.D. 19 q (, ,appeared before me Charles R. Miller and Doris M. Miller, as Grantors, and Charles R. Miller and Doris M. Miller, as Trustee(s), personally known to me (or proved to me on the basis of satisfactory evidence) to be the persons whose names are; subscribed in this instrument, and acknowledged that they executed it. ~''j~-" ~~_~~~ Residin in Notanat g Seal Notary Public North Newton Twp Cumberland County MY Commission Expires May 8, 2000 My Commission Expires NOTARY SEAL: .~ni/~~ _ J age ?~