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Home My WebLink About02-1035Register of Wills of Cumberland County, Pennsylvania PETITION FOR GRANT OF LETTERS Estate of William Thomas Moore No. 21-02-1035 also known as William T. Moore Deceased Social Security No. 203-34-7411 Petitioner(s), who is/are 18 years of age or oltler, apply(ies) (or: (COMPLETE "A" OR "B" BELOW:) A. Probate and Grant of Letters and aver that Petitioner(s) is/are the executor named in the Last Will of the Decedent, dated September 8, 1999 and codicil(s) dated State relevant circumstances, e.g., renunciation, death of executor, etc. Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: ~I~ti~ B. Grant of Letters of Administration (c.t.a., d.b.n.c.t.a.: pendente liter durance absentia: tlurante minoritate) Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following Decedent, then 79 years of age, died November 5, 2002, at Claremont Nursing Home, Middlesex Township, Cumberland County. PA (Location) Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property ....................................... $ 625,000 (If not domiciled in PA) Personal property in Pennsylvania ............................. $ (If not domiciled in PA) Personal property in County .................................. $ Value of real estate in Pennsylvania ........................................................... $ Total ........................................................................... $ 625,000 Real Estate situated as follows: Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: Si nature T ed or tinted name and residence ~~-~~ ~? ;~'Y]~,~~-~ / ~ Jane E. Moore 1099 Country Club Road Cam Hill, PA 17011 ~ y. / Elizabeth Moore Calcagno ,r-,v/~i t~ C~~~~~~''' ~ ~ ,'_ ,, m 1101 Country Club Road , ~~ V ~v . - vanr run, r ~ r r v r Form RW-t Page 1 of 2 (Dauphin County -Rev. 9192) Decedent was domiciled at death in Cumberland County, Pennsylvania, with his/her last family or principal residence at 1099 Country Club Road, Camp Hill, PA 17011 (East Pennsboro Township) (list street, number and municipality) Oath of Personal Representative Commonwealth of Pennsylvania County of Cumberland The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate according to law. Sworn to and affirmed and subscribed before me this 20th day of ~, NOVEMBER ~7~ 2~~2 ( v~ /` ~~i~1S~ DECREE OF REGISTER Estate of William Thomas Moore Deceased No. 21-02-1035 also known as William T. Moore Social Security No: 203-34-7411 Date of Death: November 5 2002 AND NOW, NOVEMBER 21 , 2002, in consideration of the Petition on the reverse side hereon, satisfactory proof having been presented before me, IT IS DECREED that Letters ®Testamentary ^ of Administration are hereb ranted to c~ ~ a., d.b.~.~ t.: Pe~ae„r~ i~~a; d~~a~~~ abse~~»: a~~~~te m,~o~~~A~> Y g Jane E. Moore and Elizabeth Moore Calca no in the above estate and that the instrument(s), if any, dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Letters ........................... $ 410.00 Short Certificate(s) (~1... $ 6.00 RegiGter of Wills ~J~O~~ Q~~~ Renunciation O.......,..,, $ " 7 Affidavit ( ) .................. $ Extra Pages ( )....,,,,,,. $ 48.00 -_ Codicil ........................... $ JCP Fee ................ $ 10.00 Attorney: El se E. Ro ers Inventory & Tax Forms... $ ~ ---_ I.D. No: 41274 Other ............................ $ Address: 415 Fallowfield Rd. Suite 301 Camb Hill, PA 17011 TOTAL ................ $ 474.00 Telephone: 717-612-5801 DATE FILED: I~~ , : ~ - ~. _ , :/t Ti ) "•: i7d,LC1 ~% U~)L'C~ UR~I all IL I~?Ill Cc1;,11 ,i ,., ~. , ,... ( _ , y !. tt ~ t„ i)r ! .~.11'~cC~ Ct> TI7C tiTflzt i , I ~ ~ _ .. , g~,,- : ;.,`~~; 3t ~~ sil~g~l ~~ d~pllca~~ this copy ry p~ctostat cr ~,1,+5~~a~~~~~. P 8643755 ~~~:~~~ 9 Of ~~;~i~ ,,\ G'^, y ~: ~9T'HE~3 @z ~`ti~~' ,r -_ __ ;If: 21-02-1035 --- -- __ _ ./lam' r'c~ - - _. --'--'. r. .. ,I I a ~~ N 0'd 0 6 2002 ) _- _ e, va7 CUMMONWEALTH OF PENNSVLVANtA • DEPARTMENT Of HEALTH • VITAL RECORDS CERTIFICATE OF DEATH NAME OF DECEDENTIF:rsl Middle. _estl ---"'"-- ---- cTATE aiIE NUMBEN 1. AGE lLesl BulndaY) UNDER 7 YEAR SEx j5 .(,IAL JEl,UR17r f UMBER ---~-- -- - ------ _ __ ----. 1 DATE OF DEATH ,M U,Uay rear) ~~.,~ , - - -'- - - 2~ - 34 UNDERIDAY DA MonNa Days _ 7411 ivi^ ' ~,,,,7.~ TE OF BIRTH BIRTMPLACE.I, e:n ~~- a' +alJVcallLlt-!I ' 5 2002 Hour Mor m U M ~ P~~ ~~ TH r 79 , , , mulea av earl ~ . R_ - r e ,ee , .;Ia1 or r„re yn lu.F(i~ HOSPITAL ,I ~ d '' - rte s. COUNTY O 17 23 t July Bentleyville ' p' III ER,o„Iparem _ ~ a ~ 6 J oTHea, -- -- Nura,rg -- F DEATH _ „ CITY, BOFO. iV/P OF DEATH FAGIUTV NAME It n t -~ - ~ Homa q1 Rea.dsnce^ aner ^ ~SOec'I (''~,,.,~ I~LJI l IL)t'-rla~ . Bb , u r st rut an i~,T' +e slrea. and umUer~ `-y,Ldd~~sl?x ~P Cl YI WAS DECEDENT OF HISPANIC ORIGIN? flACE American Ino~an, &a<k, WDrte arc i7 " ~ ~ ' DECEDENT'S USUAL OCCUPATION ~ arc~nont Nursing Home ~. . { rea II yw ,pec~yc~Wn. (SOeclnl e Mexican, Puerto Ra:an w IGwe Nmd of work none o KIND OF BUSINESS/INDUSTRY WAS DECEDENT EV , e s. unng most olwgNmANls; do n4l use refired) Psychiatrist ERIN U S. ARMED FORCES? DECEDENT'S _-,:Sf».<.~ry-~,ni, f:es EDUCATION MARITAL STATUS ~ Marnetl ,a l~rarl 1e c,n..~pleic~.: N SURVIVING M „e. Self Yes l~k No I~ ub Elernamary/Secondary ever $ppUSE arnea. Widowed, Ill w,le J~.n maiaan na,~al College Dno.ced lS a d a DECEDENT'S MAILINGAUDRESS(StreeLC~ty /rwn, ' gtare,lipCodel ,z. DECEDENT'S to .z) "~ - y) c U 5+llaurJ.I ,. Marrit cl 1099 Co t ACTDAL na slate P a . . ,a. Jane Cou hlin un ry Club Road . , RESIDENCE -- -Die ncl_}(rea. tlecWem lived In } ~,a. C`amn Fi; l 1 Pa 1 7n ~ __~~ n~~_^y~^,„ lSee myruCl,Ona decedent -- n twp dnolnerslde' Cumberland Nyeln. l FATHER S NA. E IFust. Middle. Lasp ownsnlp? No, aecederd Ines ,7e. counry_ _ -- ---..---_-_- t70 ^ wnh -18. Trnc~sG R Mrv)r . m actual hmrts al MOTHER'S NAMEIFny( M"Idle. Maiden ~',ananel crty/DOro ---- -- INFORMANT nn tliYPelPruttl , _ 19. ,~.. Jane MOOre INFORMANT'SM I11- N~GAUDp ESSISueal,GtyRUwn glare LipCcw¢~ - METHOD Of DISPOSITION _ IF''qq lob. 1099 Count Club Road Cam Hill DATE OF DISPOSITION P Bunal LS Cromallm ^ D i ^ Removal Irom Slate ^ PLACE OF DISPOSITION ~ Name of Cemalery, Cremat IMUnIn, DeY. roar) aY , a 17011 LOCATIO onat on OIWrISIxcIryL 2 a ^ or Other Place N ~ City/Tuwn, SIa16. Zip Gods . SIG FUN LSERVICE IICENSF~Oq PER~NACTING AS SUCH 310 1,,--.~~°_ ~1t' _~f Hf-?r'1\71~n _-. .. _ pnyslnan a not avallalea al bme of death io cenlty cause of death. _ Items 2a~26 must W completed q' 1 Person wDO pronounces deatD. ~27. PART L Enter the diseases. in(uries or co List only one cause on earn line. IMMEDIATE CAUSE (F~nal disease or condnron ~ewlling In tleaml ~-s s _, SeQuenhally hsi fArtditgne D __ it any, leading W Immediate muse. Entw UNDERLYING CAUSE IDISease or ,n)ory c,_ Ihal aUtWted events rewaing m death) LAST a WAS AN AUTOPSY WERE AUTOPSY FINC PERFORMEDT A ••~. ~~~~..wuye, Dear ccurretl ar the time. date and place waled ~ "' a'c~`i'+ct ruCCf:i-al F(o[ ew arld TUIe) M~ f-/~/-/~/ ~A / /l /' / U('ENSE NUMUER DEATH/,(,,(,(jJ/ ~/ ~ / a'S 4c-Yl [l F'4v ~/V 2]b. ~~ 7~~ DATE ]OUNCED DEAD IMOndi. Day, Year) l z 55 ~ rrt / ~ / WAS CASE REFERRED TO MEDICAL E% M. 2a. ~7 J~ Z~ 7 rea L~ caused Ina tleatD Do nor enter the moos at dying, such as tarmac or resplratnry aiasL srwcx or mart laaiue I X I Approximate PART 11: Oth 1 larval Wnveen W I onsM and dealn ~YU%L ~ih I AC A flluCCni ie.,e-e nr.. -- - DUE TO IOR AS A I I 3 t~ 1 contliliww con~lirg to dea1D, DW IW urttlerlying cause given .n PART I. VAILABLE PRIOR 10 DATE OF INJURY TIME OF INJURY INJURY AT COMPLETION OF CAUSE IMOnm. Day. near) WORK? OF DEATH7 Natural ~~ Hom~cWe ^ Acmdenl ~~ Penning Investigation ^ V ^ Na ^ Yas ^ No>~ Ves ^ No ~ SuicMe ^ Could norWdetermined ^ 7M_ Job. M, PUCE Of INJURY ~ '-- 2a' T.- AI Dome, farm, 5ne91, factory, oflioe iL(k"Ipnnu 2M' 28b. 29. Dwlding, etc ISt'lecitvl DERTIFIEA ICnecN only Ime) Mb. 'CERTIFYING PHYSICIAN IPnysKlan ceaWy~nn cause of <:eam weer anolner onv;ican nos ulonoulx:ed death ono ctxnpleled ?lean 2:i1 _ To the Wet of my knowledge, death occurred due m tM cauae(al end manner n staled ............................................ 'PRONOUNCING AND CERTIFYING PHVSICIANIPhys - tt`au,.r,,,w„J .aetn and cell lyngm. To the lroel of my knowledge, dealn occurred at the tl ,dare, and place, and dw to Ina cause a - I deeml ( land manner as stated... ..... i_ -~ 'MEDICAL E7(AMINER/CORONER I On the besia of eaammation andlor investi anon, in m o I 9 y pinion, death occurred al the time, date, and place, and due to the causelsl and manner as stated .............................. ................... „a. --_ -rte >~ i , J ATURE ANO TI CF~pTIF1ER i /~ ~i j~- `I$ECiDMBE % ATE IGNE~ Dinh. D'Y yeah ~ r,-~ l~~ ~-_l__._ __ X11 V AND ADDRESS OF PERSON WHO COMPLETEDCAUSE OFDEAT~ I71 Type or Print f ca 17013 . FILE D.MUnm Bey, yeaU -- 7__~/~~_v~OG 'i g~ \~~ 21-02--1035 ~CLIl.~~ ~~V V ~~~ ~~~ ~~is~~~.~~~i~~ OF WILLIAM THOMAS MOORE, M.D. I, WILLIAM THOMAS MOORE, M.D., of East Pennsboro Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all Wills and Codicils by me at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM II: I direct the Executor to pay the expenses of my last illness and funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM III: If I die before my wife, JANE E. MOORE, I give to her all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. If I do not die before my wife, I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the written list. If no written list is found in Page 1 ~~" ~ my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequent discovered list shall be ignored. Any property not listed in the written statement I give and bequeath to my daughter, ELIZABETH MOORE CALCAGNO. If she does not survive me, I make this gift to her children living at the time of my death, to be divided between them as they shall agree, the Executor to represent any minors in the division of this property. If the Executor thinks any property to which a minor child would become entitled is unsuitable for the child's use, the property shall be sold and the proceeds shall be added to the share of my residuary estate held for the benefit of that child. The Executor may deliver any property to which a minor is entitled and which is not sold to the person with whom the child resides or who has the care or control of him (without bond), and the receipt of that person shall be a complete release of the Executor. ITEM IV: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, to my wife, JANE E. MOORE, and my daughter, ELIZABETH MOORE CALCAGNO, as Trustees (hereinafter collectively referred to as "Trustee"), IN TRUST NEVERTHELESS, to be further divided into two parts, each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust A" and "Trust B". "Trust A": There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the applicable credit amount and the state death tax credit (provided that the use of this credit does not require an r~ ~~-. Page 2 increase in state death taxes) allowable to my estate but no other credit and after taking account of dispositions under other items of this Will and property passing outside of this Will which do not qualify for the marital or charitable deduction and after taking account of charges to principal that are not allowed as deductions in computing my Federal estate tax and of which the denominator shall be the value of my residuary estate. For purposes of establishing such fraction, the values finally fixed in the Federal estate tax proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass under "Trust A" and that said numerator may be affected by the action of the Executor in exercising certain tax elections. "Trust B": The balance of my residuary estate not placed in "Trust A" shall be placed into "Trust B" to be held, administered and distributed in accordance with ITEM VI of this Will. ITEM V: The following provisions shall apply to the "Trust A": (a) The Trustee shall pay the net income arising from the principal of this Trust in convenient, at least annual installments to my wife, JANE E. MOORE, during her lifetime. (b) During the lifetime of my wife, the Trustee shall pay to or for the benefit of my wife so much of the principal of this Trust as may be necessary, in the sole discretion of the Trustee, for the proper support, maintenance and medical care of my wife. Page 3 ~-~ ~ ~"'`~ (c) Upon the death of my wife, or upon my death if she predeceases me, the remaining principal shall be divided into as many equal shares as there are then living children of mine and then deceased children of mine represented by then living issue. For purposes of making this division, the Trustee shall add (if I survived my wife, JANE E. MOORE, but not otherwise), the fair market value of my residence which has passed by operation of law to my daughter, ELIZABETH MOORE CALCAGNO, to the balance available for distribution. The Trustee then distribute this hypothetically augmented balance into equal shares as provided above, an equal share to be paid to each living child or set apart for the issue of each deceased child, there being credited against the share of my daughter, ELIZABETH MOORE CALCAGNO, the fair market value of that residence as of the date of my death. Should the fair market value of my residence exceed the value of her share, she shall have no obligation to my estate or this Trust for the excess. (d) The Trustee shall further divide each share set apart for the issue of a deceased child into a separate per stirpital share for each issue, and shall administer and distribute each share as follows: (i) The Trustee shall pay to or for the benefit of the issue (hereinafter referred to as the "Beneficiary" of his or her Trust) so much of the net income as may be necessary to maintain the Beneficiary in the proper station in life, including proper support, maintenance, medical care, and college or higher education. Page 4 (ii) The Trustee shall also distribute so much of the principal of the Trust as, in the discretion of the Trustee, maybe necessary. to maintain the Beneficiary in the proper station in life, including proper support, maintenance, medical care, and college or higher education. (iii) Upon the attainment of the age of thirty-five (35) years by the Beneficiary, the Trust shall terminate, and the Trustee shall distribute to the Beneficiary all the assets of the Trust. (iv) Should the Beneficiary die before final distribution of the assets of the Trust, but be survived by then living issue, the Trustee shall quarterly pay the net income from the Trust to or for the benefit of the issue, per stirpes, living at each time of quarterly distribution; as soon as any one of the issue attains the age of twenty-one (21) years, and in no event later than twenty (20) years following the death of the Beneficiary, the Trustee shall pay over all of the then assets in the Trust to the then living issue of the Beneficiary, per stirpes. Should the Beneficiary die before final distribution and not be survived by then living issue, the provisions of subparagraph (v) herein shall obtain. (v) If, before final distribution of the assets of any Trust established for issue of a deceased child, there is Page 5 ~~ .' = ~^~~. . no living Beneficiary of that Trust, it shall terminate. The principal of the Trust shall be added to the other Trusts created under this Will for the benefit of the other issue of my deceased child, in the same proportions in which the Trusts were originally funded. If any Trust created for issue of deceased children had previously been terminated, the beneficiaries who received the principal of that Trust shall collectively be considered a "Trust" for the purpose of this paragraph, and one share shall be paid directly to each Beneficiary in the same proportion by which each received the principal of the Trust. If any beneficiary is deceased, the share of the deceased Beneficiary shall be paid to his or her then living issue, per stirpes. ITEM VI: The following provisions shall apply to "Trust B": (a) Trustee shall have, hold, manage, invest and reinvest the assets of this Trust, collect the income and beginning at my death pay over the net income in convenient, at least annual, installments to my wife, JANE E. MOORE, during her lifetime. (b) The Trustee shall also, from time to time, pay to my wife so much of the principal of this Trust as the Trustee deems necessary for the proper support, maintenance and medical care of my wife. (c) Upon the death of my wife, the Trustee shall pay all accrued income and all income accumulated but undistributed to the Page 6 ~"`J estate of my deceased wife and shall thereafter transfer the then remaining principal of this Trust to "Trust A" to be held, administered and distributed in accordance with the provisions of ITEM V of this Will. (d) If my wife should not survive me, then the provisions of "Trust B" shall be void and the part of my estate which would have constituted "Trust B" shall be added to "Trust A" to be disposed of in accordance with ITEM V of this Will. (e) The Executor shall be authorized in the Executor's sole, exclusive and unrestricted discretion to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code of 1986 as amended, or any corresponding provision of the Federal estate law), to qualify all, none or a fraction of "Trust B" for the Federal estate tax marital deduction. The decision of the Executor with respect to the exercise of the election shall be final and conclusive upon all persons whose interests in my estate are directly or indirectly affected by the election. Only property which is fully eligible for the marital deduction under Federal estate tax law shall be assigned to this Trust. Notwithstanding anything to the contrary contained in this Will, the Trustee of this Trust shall not retain beyond a reasonable time any property which may at any time be or become unproductive, nor shall Trustee invest in unproductive property. Notwithstanding the provisions of subparagraph (c) of this Item, the Trustee shall pay to the Executor of my wife's estate, out of the principal of this Trust upon the death of my wife, an amount equal to the estate, inheritance, transfer, succession and other death taxes ("death taxes"), Federal, state and W ~t '`1~ Page 7 other, payable by reason of the inclusion of the value of Trust property in my wife's estate. Such payment shall be equal to the amount by which (1) the total of such death taxes paid by my wife's estate exceeds (2) the total of such death taxes which would have been payable if the value of the Trust property had not been included in her estate. The determination by my wife's Executor of the amount payable hereunder shall be final. I direct the Trustee to pay such amount promptly upon written request of my wife's Executor. The final determination of the amount due hereunder shall be based upon the value as finally determined for Federal estate tax purposes in my wife's estate. After payment of the amount finally determined to be due hereunder, the Trustee shall be discharged from any further liability with respect to such payment. My wife may waive her estate's right to payment under this subparagraph by Will, executed after my death, in which she specifically refers to the right to payment hereunder given to her estate. ITEM VII: No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, without regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM VIII: The Executor and the Trustee shall each possess the following powers, each of which maybe exercised without court approval and in a fiduciary capacity only: ~~''~ . Page 8 (a) To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor or Trustee. (b) To vary investments, and to invest in bonds, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind. The Executor and Trustee are each authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) To sell either at public or private sale real and personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s). The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, ~ ~ ~- Page 9 options or other writings as necessary or convenient to any of the power conferred upon the Executor and Trustee. (e) To mortgage real estate, and to make leases of real estate. (f) To borrow money from any person, including the Executor or Trustee, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this Will. This paragraph shall not be construed to authorize borrowing from "Trust B". (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this Will. If any death taxes are payable with respect to my estate, these taxes shall be paid from "Trust A". (h) To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate. (i) To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ownership of stock. Page 10 ~ ~ ~~/'~- (j) To unite with other owners of property similar to property in my estate to carry out plans for the reorganization of any company whose securities form a part of my estate. (k) To disclaim any interest in property which would devolve to me or my estate by whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. (1) To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation- skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or for any other reason. Page 11 ~~~''~ (o) To allocate administrative expenses to income or to principal, as the Executor or Trustee deems appropriate. However, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (p) To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established under this Will. ITEM IX: The Trustee is authorized to distribute principal and/or income in any one or more of the following ways if the Trustee, in the sole discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the beneficiary is under a legal disability: (a) Directly to the beneficiary; (b) To the legal guardian or conservator of such beneficiary; (c) To the Trustee, or to another person selected by the Trustee, as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty-one (21) years; (d) To a relative of the beneficiary, to be expended by that relative for the benefit of the beneficiary; or Page 12 ~ ~ ~'~'`~ (e) By directly applying distributions for the benefit of the beneficiary. This power shall not apply to any distributions to my spouse from any trust which has qualified for the marital deduction in my estate. ITEM X: Should my wife, JANE E. MOORE, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established for the benefit of my issue, the Trustee of each Trust created in this Will shall have the right to merge it with the similar Trust created by my wife for the same beneficiaries. If merged, the Trustee shall operate the merged Trusts as a single Trust. ITEM XI: Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. Any person (other than myself) who has died at the same time as any beneficiary under this Will, or in a common disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM XII: In the absence of actual knowledge of a breach of trust, or information concerning possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of a predecessor Trustee, or to inquire into the acts or omissions of the predecessor, and is not liable for any failure to seek redress for any act or omission of the predecessor. The successor Trustee shall have responsibility only for property which is actually delivered to him or her by the predecessor and shall have all of the powers conferred upon a Trustee hereunder. Page 13 ~!~ ~"~- ITEM XIII: The Trustee, on an annual basis, shall provide each income beneficiary who has attained the age of eighteen (18) years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions each Trust established for the benefit of that beneficiary. The beneficiary, or the Guardian of the person of such beneficiary, may waive this right to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then current income beneficiaries of the Trust, if legally competent, or if not legally competent, with the Guardian of the person of the beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative of the beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commonwealth of Pennsylvania. Any settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall constitute a release and discharge of the Trustee with respect to transactions specified in the settlement. ITEM XIV: I hereby nominate, constitute and appoint my wife, JANE E. MOORE, and my daughter, ELIZABETH MOORE CALCAGNO, to be the Executrixes, herein referred to as "Executor". In the event of the death, inability or refusal of both of them to serve as Executor, or in the event of the death, inability or refusal of both of them to serve as Trustee, MENTOR TRUST COMPANY shall serve Executor or Trustee, or both. The Executor and Trustee are specifically relieved from the duty or obligation of filing any bond or other security. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding thirteen (13) pages, at the Page 14 ~'-~ ~- ~^"--~ end of each page of whigll I have also set my initials for greater security and better identification this ~ day o~~~, 199, L'`)~,-,-,~ .. ~ -.`~`-`..' ~ (SEAL) WILLIAM THOMAS MOORE, M.D. We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year first above written, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. (SEAL) (SEAL) (SEAL) Residing at ~ ~S~ 2 loS Residing at ~~ ~ • ~~¢-Q~ ~fi -~ Y~1 ~c.~~ ~ ~7a55 R.Pair~inor at ~~ ~ ( F~ , e. l~-~OM , L-~. ACKNOWLEDGMENT COMMONWEALTH OF PENNSYLVANIA ) (~'' ) SS: COUNTY OF1_l,!~(: ~~. ~.~,-~ ) I, WILLIAM THOMAS MOORE, M.D., Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ~~~ ~~~s~AL> WILLIAM THOMAS MOORE, M.D. Sworn to and ubscribed before me thi < a of No ary Public My Commission Expires: Notarial Seal (SEAL) Pvlarg8ret L. Boyd, Notary Public Susquehanna 1'wp., Dauphin County lvly Comm+ss4r..n Expires June 27, 2000 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTY OF ~~ ~~{ ~L `~ ~Ml ) We, ' ~i ~ ~}' RTD ~ I E ~~~~$/-and ~ ,the Witnesses whose names are signed to the attached or for ing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, WILLIAM THOMAS MOORE, M.D., sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said Will as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness Witness ~P Witness Sworn to and,ssubscribed before met is ~ ~~`day of No ary Public My Commission Expires: (SEAL) i Notarial Seal f\lsrgaret L. Boyd, Notary Public Susquehanna T,up., Dauphin County hey rnrnmission Expires June 27, 200() d 151417_ V\ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: William T. Moore Date of Death: November 5, 2002 Will No. Admin. No. 21-02-1035 To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on Name Address Jane E Moore 1099 Countrv Club Road Camp Hill, PA 17011 Elizabeth Calcagno 1101 Countrv Club Road Camp Hill, PA 17011 Daniel W Moore MD 611 Campbell Hill Street, Marietta, GA 30060 James T Moore MD 2175 Terwood Road Huntingdon Valley, PA 19006 John E. Moore MD P.O. Box 1487 Anaconda Montana 59711 Notice has now been given to all persons entitled thereto under Rule 5.6(a). ~'~~ J i F Date: •~ ;.~ ' ~~. t `t ~ ~i; //~ ~ Signature.__....__a Elyse E. Rogers, Esquire Name 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011 Address _(717) 612-5801 Telephone Capacity: Personal Representative X Counsel for Personal Representative COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: ROGERS ELYSE E ESQUIRE 415 FALLOWFIELD ROAD SUITE 102 CAMP HILL, PA 1 701 1-4906 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: ssN: 203-34-~4~ ~ FILE NUMBER: 2102-1035 DECEDENT NAME: MOORE WILLIAM THOMAS DATE OF PAYMENT: 01 /31 /2003 POSTMARK DATE: 01 /29/2003 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ S 16, 000.00 TOTAL AMOUNT PAID: REMARKS: ELYSE E ROGERS ESQUIRE CHECK# 1006 INITIALS: AC SEAL RECEIVED BY: DONNA M. OTTO S 16,000.00 DEPUTY REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 002109 REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.28b601 HARRISBURG, PA 17128-0601 RECEIVED FROM: ROGERS ELYSE E 415 FALLOWFIELD ROAD SUITE 102 CAMP HILL, PA 1 701 1-4906 fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SS-v: zo3-34-~41 i FILE NUMBER: 2102-1035 DECEDENT NAME: MOORE WILLIAM THOMAS DATE OF PAYMENT: 08/05/2003 POSTMARK DATE: 08/04/2003 couNTY: CUMBERLAND DATE OF DEATH: 1 1 /05/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 59,680.79 TOTAL AMOUNT PAID: REMARKS: ELIZABETH MOORE CALCAGNO C/O ELYSE E ROGERS ESQUIRE CHECK# 1013 SEAL INITIALS: JA RECEIVED BY: DONNA M. OTTO 59,680.79 DEPUTY REGISTER OF WILLS REV-1162 EX(11-961 NO. CD 002869 REGISTER OF WILLS Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of William T. Moore also known as No. 2102-1035 Date of Death 11 /05/02 Deceased Social Security 203-34-741 1 No. Elizabeth Calca no and Jane E. Moore Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Attorney: Elyse E. Rogers 1P ~ I.D. No.: 41274 Address 415 Fallowfield Road, Suite 301 Camp Hill, PA 17011 Telephone 717-612-5801 Personal Representative: ~ ,w, ,, nn Jane E. Moore ~/~/~ ~ Gl/~~' Elizabeth Calca~rlb Dated: DESCRIPTION VALUE 1. Evergreen Money Market Account #9070241520 2. Wachovia Securities Money Market Account #57751803 3. Payments re: Buck County Court 4. Social Security Benefit 5. Supplemental Medicare Reimbursement of Premium 6. See attached. TOTAL $ 4,694.94 $ 1,206.66 $ 26,473.00 $ 255.00 $ 727.89 $ 620,982.75 $ 654,340.24 (Attach Additional Sheets If Necessary) NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, i ncludethe value of each item, but such figures should not be extended into the total of the Inventory. Form RW-7 (Dauphin County) -Rev. 9/92 REV-1503 EX + (7-971 '~, ~' SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN I~ RESIDENT DECEDENT iTATE OF FILL NUMHtK 21-2002-1035 Moore, William T. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION NUMBER .Fidelity Advisor Municipal Inc. - Wachovia Securities Account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares 3,161.287 2 Franklin High Yield Tax Free Income Fund C1 C - Wachovia Securities account #9070241520 owned jointly with decedent's surviving spouse, Jane E. Moore Total shares = 50,177.253 3 Franklin PA Tax Free Inc Fd C1 II - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 50,327.302 4 Franklin Strategic U.S. Long-Sht Fd - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares 259.378 5 Franklin Util's C1 C - Wachovia Securities Account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 3,904.834 6 Hartford Capital Appreciation Fund Wachovia Securities Account #57751803 7 Hartford Mut Fds Dividend & Growth - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 2,782.876 8 Hartford Mut Fds Inc Cap Apprec Fd C1 C - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 2,110.832 9 Hartford Mut Fds Inc Cl C - Wachovia Securities account #9070241520 owned jointly with decedent's surviving spouse., Jane E. Moore Total shares = $1,856.107 VALUE AT DATE OF DEATH 20,311,27 258,9L4.63 261,953.60 2,091.88 15,912.20 5, 96U.46 19,229'.67 21,224 .42 12 , 57 5.12 Total from continuation pages.... 2,8U9.50 TOTAL (Also enter on line 2, Recapitulation) I $ 620 , 982:.75 2wasss s.ooo (If more space is needed, insert additional sheets of the same size) Estate of: Moore, William T. Schedule B -- Stocks & Bonds Item No. Description 10 Microsoft Corp - Wachovia Securities Account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 100 Page 2 21-2002-1035 Value at Date of Death 2,809.50 TOTAL. (Carry forward to main schedule) 2,809.50 REV-1500 EX (6-00) OFFICIAl... USE ONLY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21 COUNTY CODE 20~ _103L __ YEAA NUMBER DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL) ~ Moore, William T. ~ DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) ~ 11/05/2002 07/17/1923 W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) C Moore, Jane E. SOCiAl SECURITY NUMBER 203-34-7411 THIS RETURN MUST BE FilED IN OUPlICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER W I- ,,<l:U) ","," w"-'" ::E:~O Uo..a !1i: 00, D4 00 6. D9 Limited Estate Original Retum D 2. Supplemental Return D 3. Remainder Return (dale Of death prior to 12-13-82) D 4a. Future Interest Compromise (date 01 death after 12-12-82) 00 5. Federal Estate Tax Return Required D 7. Decedent Maintained a Living Trust (Allach copy QfTrust) .....!.. 8. Total Number of Safe Deposit Boxes D 10. Spousal Poverty Credit (dale of death belween 12-31.91 ard 1-1-95) D 11. Election to tax under Sec. 9113(A)(AltaCh&hO) Decedent Died Testate (Attach copy QfWiII) Litigation Proceeds ReceiVed I- Z W C Z o "- '" ll! .. 8 THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE foMlLlNG ADDRESS Elyse E. Rogers, Esquire FIRM NAME (If Applicable) Keefer Wood Allen & Rahal, LLP TELEPHONE NUMBER 415 Fa11owfie1d Road, Camp Hill, PA 17011 Suite 301 717-612-5801 , 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) , Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) Z . 0 6. JD' Owned Property (Schedule F) (6) >= Separate Billing Requested :5 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) :> (Schedule Gar L) l- ii: 8. Total Gross Assets (total Lines 1-7) () W 9. Funeral Expenses & Administrative Costs (Schedule H) (9) II<: 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) d L'" 0.00 620,982.75'1 : 0.00: 0.00 33,357.49 0.00 OFFICIAL USE ONLY (" C' I Ul :::::-; 549,132.04 'Cl 1,203,472.28 (8) 56,179.46 10,415.81 (11) 66,595.27 12. Net Value of Estate (Line 8 minus Line 11) 13 Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) (13) 1,136,877.01 0.00 (12) 14. Net Value Subject to Tax (Line 12 minus line 13) (14) 1,136,877.01 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax 547,479.55 Z rate, or transfers under Sec. 9116 (a)(1.2) x.OO_(15) 0 ;:: 16. Amount of Line 14 taxable at lineal rate 589,397.46 x ,045-- (16) <l: I- ::> 0.00 "- 17. Amount of Line 14 taxable at sibling rate x.12 (17) ::E 0 0.00 '" 18. Amount of Line 14 taxable at collateral ra1e x .15 (18) S 19. Tax Due (19) 0.00 26,522.89 0.00 0.00 20. D CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 26,522.89 > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH < < 2W46451,OOO Decedent's Complete dress: STREET ADDRESS 1099 Country C1ub Road CITY J STATE I ZlP Camn Hill PA 17011 Ad Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 26,522.89 0.00 16,000.00 842.10 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + B + C) (2) 16.842.10 0.00 0.00 TotallnterestfPenalty (D + E) (3) 0.00 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 9.680.79 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) 9.680.79 Make Check Pa.~ab/e to: REGISTEROFWlLLS,AGENT lilIIUlIllllllllllililll\\\llIlllill!IIIIIIIIIIIIl1!IIII!I!\11111Il\\11111111\lllml\II\I\lI\\\I\lI\IIII~.uI11\\I.\lIIII.1111\\I\I\\11111I\1\\I\\\\I\\\\II\\\\\\III\\\I\\\\\II\\\I\\\\\II~\\WIIIIl\\\I\I II\\m1\\\I\lllllllllIlI\\\\\\\\\I\IIIII\I\\\I\\\\\I_ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS Yes No 000 000 000 000 without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . D IX] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 0 [XJ 4. Old decedent own an IndIVidual Retrrement Account, annuity, or other non-probate property which contains a benefiCIary deSignation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ., [Z] 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. 1 . Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c. retain a 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 Declaration of preparer other than the personClI representcltive is based on all information ofwl1ich preparer has BfI'Il<.nowledge 3 DATE AOORE /~ Camp For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value oflransfers 10 or for the use of the surviving spouse is 3% 172 P.S. ~ 9916 (01 (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (il}l The stalute does not exempt a Iransfer 10 a surviving spouse from tax, and the s\a\utory requirements for disclosure of assets and filing a tax return are slill applicable even If the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death 10 or for the use of a natural parent, 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 Ihe use oflhe decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S.@9116(1.2) [72 P.S. @9116(a)(111. The 1ax rate imposed on the net value of transfers to or for Ihe use of the decedent's siblings is 12% {72 P.S.@9116(a)(1.3)1. 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. 2W464t11.000 Estate of, Willi~ T. Moor, 203-34-7411 Executrix Elizabeth Calcagno 1101 Country Club Road Camp Hill. PA 17011 Estate of William T. Moore SSN 203-34-7411 Pennsylvania Inheritance Tax Return Calculation of Shares of Beneficiary Item IV of the Last Will and Testament of William T. Moore provides for the division of the residue of his estate on a fractional share basis. Both fractional shares are to be retained in trust. The numerator of Trust A is a sum equal to the unified (applicable) credit amount and the state death tax credit (provided that the use of this credit does not require an increase in state death taxes) allowable to Decedent's estate but no other credit and after taking account of dispositions under other items of the Will and property passing outside of the Will which do not qualify for the marital or charitable deduction, and also after taking account of charges to principal that are not allowed as deductions in computing the Federal estate tax. The denominator is the value of the residuary estate. The balance of decedent's estate is to be distributed to Trust B. Total Gross Estate Less Deductible Charges: Schedule H Schedule K Net Value Subject to Tax Divided Among: Moore QPRT Jane Moore, IRA Moore Trust A $ 1,203,472.28 $ $ (56,179.46) (10,415.81) $ 1,136,877.01 $ $ $ 182,345.18 366,786.86 587,744.97 Allocation to Beneficiaries: Property Passing to Spouse: IRA $ 366,786.86 $ 9,394.42 $ 171,298.27 $ 547,479.55 Moore QPRT Income Interest: Moore Trust A Income Interest: Total to or for Spouse Calculation of Moore QPRT Interests: Includible Value, Moore QPRT Decedent's spouse is to receive the net income of the Trust, of which one-half is attributable to Decedent. The income is to be paid until July 21,2004. As of Decedent's death, the right to receive the income from the fund until July 21,2004 is (using the average of a 1 year term and a 2 year term) Balance, Daughter and Grandchildren Calculation of Moore Trust A Interests Value, Moore Trust A Life Estate - Jane Moore Remainder - Issue $ 182,345.18 $ 9,394.42 $ 172,950.76 $ 587,744.97 $ $ 171,298.27 416,446.70 Annuity, Life Estate, and Remainder Factors Estate of William T. Moore Life Estate and Remainder Caiculation Moore Trust A Factor: Value: Transfer Date: !l7520 Rate: Calculation Type: Principal: Lives: Ages; Life Estate 0.29145 $171,298.27 Page 1 11/2002 3.60% Life $587,745 1 76 7/27/2003 Remainder 0.70855 $416,446.70 REV-1503 EX.. (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF Moore, William T. FILE NUMBER 21-2002-1035 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPllON 1. Fidelity Advisor Municipal Inc. - Wachovia Securities Account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares 3,161.287 VALUE AT DATE OF DEATH 20,311. 27 2 Franklin High Yield Tax Free Income Fund Cl C - Wachovia Securities account #9070241520 owned jointly with decedent's surviving spouse, Jane E. Moore Total shares = 50,177.253 258,914.63 3 Franklin PA Tax Free Inc Fd Cl II - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 50,327.302 261,953.60 4 Franklin Strategic u.s. Long-Sht Fd - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares 259.378 2,091.88 5 Franklin Uti1's Cl C - Wachovia Securities Account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 3,904.834 15,912.20 6 Hartford Capital Appreciation Fund Wachovia Securities Account #57751803 5,960.46 7 Hartford MUt Fda Dividend & Growth - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 2,782.876 19,229.67 8 Hartford Mut Fds Inc Cap Apprec Fd Cl C - Wachovia Securities account #9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 2,110.832 21,224.42 9 Hartford Mut Fds Inc Cl C - Wachovia Securities account #9070241520 owned jointly with decedent's surviving spouse, Jane E. Moore Total shares = $1,856.107 12,575.12 Total from continuation pages.... 2W46963.000 TOTAL (Also enter on line 2. Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 2,809.50 620,982.75 Estate of: Moore, William T. Schedule B -- Stocks & Bonds Item No. Description Page 2 21-2002-1035 Value at Date of Death 2,809.50 10 Microaoft Corp - Wachovia Securities Account #9070241520 owned as tenants in common with decedent1s surviving spouse, Jane E. Moore Total shares = 100 TOTAL. (Carry forward to main schedule) . . . . . . 2,809.50 Estate of: W~::ian_ _" Moore Item No. Descript:ion , Fidelity Advisor Municipal Inc. r Wachovia Secu~ities Account #9070242520 owned as tenants in common with decedent1s surviving spouse, Jane E. Moore Total shares 3,~61.287 2 Franklin High Yield Tax Free Income Fund Cl C - Wachovia Securities account *9070241520 owned jointly with decedentls surviving spouse, Jane E. Moore Total shares = SO,l77.253 3 Franklin PA Tax Free Inc Fd Cl II - Wachovia Securities account #9070241520 owned as tenants in common with decedent1s s~rviving spouse, Jane E. Moore Total shares = 50,327.302 4 Franklin Strategic u.s. Long-Sht Fd - Wachovia Securities account *9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares 259.378 5 Franklin Utili s Cl C - Wachovia Securities Account *9070241520 owned as tenants in common with decedent's surviving spouse, Jane E. Moore Total shares = 3,904.834 6 Hartford Capital Appreciation Fund Wachovia Securities Account *5775:1.803 7 Hartford Nut Fds Dividend & Growth - Wachovia Securities account #907024~520 owned as tenants in common with decedent r.s survivi.ng spouse, Jane E. Moore Total shares = 2,782.876 Hartford Mut Fds Inc Cap Apprec Fd Cl C - Wachovia Securities account SchedulE: ::f, -- StockE" and Bonds Uni:: Val. CUSIP 1:.85 10.32 10.41 16.13 8.15 20.11 13 .82 20.11 TOTAL. (Carry forward to main schedule) Alternate Val. Date Al ternate Value Page 203 -34 -7411 Value at Date of Death 20/ 3lJ... 27 258,9:1.4.63 26:1.,953.60 2,09:1..B8 :1.5 ,n2 .20 5,960.46 19,229.61 21.,224.42 605,598.13 Estate 0=: Wi::iarr: ~. Moore It"'" No. Description Value at Da te of Dea ~b 8 #9070242520 owned as tenants in common with decedentts surviving spouse, Jane E. M.oore Total shares = 2,220.832 9 Hartford Mut Fds Inc Cl C Wachovia Securities account #907024~520 owned jointly with decedentls surviving spouse, Jane E. Moore Tota~ shares = $1,856.107 20 Microsoft Corp - Wachovia Securities Account #9070241520 owned as tenants in common with decedent1s surviving spouse, Jane E. Moore Total shares = 100 Schedule B -- Stocks anc Bonds Unit Val. Alternate CUSIP Val. Date 13 .55 56.19 TOTAL. (Carry forward to main schedule) Alternate Value Pagt: 203-3';-7411 12 , 575 .12 2 , 809 .50 15 , 384 . 62 FAHIX. CS\ "Historical stock prices provided bv C5:=, Inc. Historical mutual fund ana lnaus~ry prices pravlded by Media General Fi~ancial Services." "Fi de 1 i ty Advi sar Muni ci pal lnc T (FAHIX)" Daily prices (11/5/2002 to 11/5/2002) DATE.HIGH,LOW,CLOSE,VOLUME 11/5/2002,12.850,12.850,12.850,0 page 1 FHYIX.C5V l'Historical st:ock prices provided by csr, Inc. Hlstorlcai mu'tua~ fund and inaus-rry prices provided by Medic Genera"1 Financial services." "Franklin High Yield Tax-Free Inc C (FHYIX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH,LOW,CLOSE,VOLUME 11/5/2002,10.320,10.320,10.320,0 page 1 FRUSX.CSV "Historica-: stock prices provided b) CSI, Inc, Historical mut:ual fund and industrv prices provided by Media General Financial services," "Franklin utilities C (FRUSX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH,LOW,CLOSE.VOLUME 11/5/2002.8,150,8.150,8.150,0 page 1 FRPT\.C5V "Historical stock prices provided b\ (52:, Inc. Historical mutual, fund and indus-:ry prices provided by Medic: Genera") Financial Services." "Franklin PA Tax-Free Income C (FRPTX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH, LOW,CL05E,VOLUME 11/5/2002,10.410,10.410,10.410,0 page 1 FUSLX. CS\ "Hi stori ca I stock pri ces provi ded by CS1, Inc. Hi stan ca mutual fund and i ndust ry prices provided by Media General Financial Services." "Franklin U.S. Long-Short (FUSLX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH,LOW,CLOSE,VOLUME 11/5/2002,16.130,16.130,16.130,0 page 1 HDGCX.CSV "Hi stari ca 1 stock pri ces provi ded b\ CSl. Inc, Hi sto ri ca 1 mutual func and i ndust ry pri ces pravi ded by Medi a General Fi nanci al Servi ces. " "Hartford Dividend & Growth C (HDGCX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH, LOW,CLOSE,VOLUME 11/5/2002,13.820,13.820,13.820,0 page 1 HCAC\. CS\ "Hi stori ca I stoCk pri ces provi ded bv CSl. Inc. Hi sto,i ca I mutua I fund and i ndust ry p ri ces pravi ded by Medi a General Fi nanci a 1 servi ces. " "Hartford capital Appreciation C (HCACX)" Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH,LOW,CLOSE,VOLUME 11/5/2002,20.110,20.110,20.110,0 page 1 HSFCX.CSV "Historical stocl: prices provided by csr, Inc. Historical mULual func! and industry prices provided by Media Genera"' Financial Services." "Hartford Stock C (HSFCX)" Daily prices (11/5/2002 to 111512002) DATE,HIGH, LOW,CLOSE,VOLUME 11/5/2002,13.550,13.550,13.550,0 Page 1 MSFT.CSY "Historical sLock prices provided by CSl. Inc. Historical mutual fund and industry pri ces provi oed by Medi a General Fi nanci a I Servi ces . " "Mi crosofL corporati on (MSFT) " Daily prices (11/5/2002 to 11/5/2002) DATE,HIGH,LOW,CLOSE,VOLUME 11/5/2002,56.800.55.580,56.680,38329100 Page 1 REV-1508EX+(1-97} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE Of Moore, William T. FILE NUMBER 21-2002-1035 Include the proceeds of litigation aOO the datetl1e proceeds were raceived by the estate. All property jolnUy-owned with the right of survivol'$hlp must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION 1. Evergreen Money Market #9070241520 owned as tenants in with decedent's surviving spouse, Jane E. Moore Total value = $9,389.88 cormnon VIILUE liT DIITE OF DEATH 4,694.94 2 Wachovia Securities Money Market Account #57751803 1,206.66 3 Payments re: Bucks County Court 26,473.00 4 Social Security Benefit 255.00 5 Supplemental Medicare Reimbursement of Premium 727.89 2W46AD2,OOO TOTAL IAlso enter on line 5 Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 33,357.49 '" . "' ro ~. e.o " ~ c ::: ~ H C " ~. < n . H n 0 ~. n 0 "" m " " " C . 0 H",", 0,'" 0 < ro H' ::;-:::'1-'- "" tl" 0 . "' . . " < " H '" H.'" M >cO H . ro ,,- n " " . nO . 0 H 0 H '" " H Th H e. 0 Q, '0 H " 0," 0 e. m . ro 0 H ro 1-'"'1"0 H . m "rn 0 H- H " "' H. " '" e. 0 g H C M H " I--'Q'"UJ n n o u. m rn 0 e. H " 0 H " " H' n W < W 0 0 c rn ~n H H U, . 0 "rn n '0 " 0,3 e H H' H ro 0 H' " e e c < 0 C M 0- n ro "e m e. m H H . "' M H.rn 0 " . 3", m tn' Hrn . m H " ~ . m . M H'O f-'- ~ 3 0 n " " 0 H " t7'(t) " 0 H. " ro 0, H. " " H " H "'"0 < H. - ~ H. . m H :;;(1, '< '" H H o ~ ~ '. ~ H ... ,. or.:: c...... -;.,., 'C' qv""'''-. ~; g ~ '"'i ~::::I' ~- ,v 9 g"";t"'t=:: :;: S,L-- t>3r; "" :">< 2~~g ~~g~ n ~ ",:. H..-3,"'O F:~~~ t"1:::>r: '" CJO tJ 0 H C'o:!{()H H >--'10 trJ;:: 0 g~~~ ,""',", ,",t"- 0'"' '" t:1 Ult::l "",0 o<t"':z:tj coo nUJt>l ~- co: "' ""0 ..-3:2:;1:' HO o ZO ",,", '" t< '" e' C .. " ~ r H g' S' 0 c. C r - ~ , , c r ,. t' r , C c. , , C r , .. : c. " ~ , , L'; c. ,~ ~ ~ , ~ C , H ~ 0, 0, " ~, '" m ~ 0, m "' ffi H " W " C m ~ ~ "' "' '" ~ ~ '0 ~ ~ ~ ~ ~ ~ " ~ o w ~ ~ H o o o ~ ro w m ~ -----., . , W H "'" fl'1;:; rrl-', rn <: < . H. HC o 0 ro " H ~ o 0, ffi 0, ..- H <: . o rn ~ o "' W ffi z W I--'~ ........'T, w rn OM o ~ H ffi W ~ '" c,' m m H tr; n ([, !1 I""!"::l m H '" ~< . ~~ , " wro ~'" w "' '"' o n ~ ~ ,. o D g " n o ~ H .... ~ ~ o ~ ~ o o w ~o roH ro m " ~ " ~ ~ W -.JO:Z ~~,. ~~n I....:r: t'-'C 0 v>a< t-.J H ~>' 0\ ~ \Ocen -.J;:crn ~ n. 0. c: ;0 ~ .., ~ t< ~" ::r: -.J Q "0 ~ ::0 0 t";I '" ~. Hen" CD Cro WC C...:? :t' ;:0:::::0, G:I n. rJ ~ ~rn '" '"' W " '" " ro ~'"' "'''' "'t< 0," ~.., >-c' ":: ~- ;1< c' €i c c '- ~ ~ c,to ,. ~ n. ~ ~. "0 ~ . r:r:: {2 ....;:f-. o Hi-' ~:t' ~~ ", , >-)i-'- Zw l"i8 :Z:f"j ~- ~ o o '" o "l ~- H ~ '" C. V "" -, C. C W ~ ~ 0 Cc' 0 ~ '" 0 0 0 U; 5 IT ~ ~ <n n . " r w ro 3 ro '" " IT '0 '" ~ "' ~ '0 ..... ~ 0 '" ~ r, ..... "' W '" 0 "' 0 Z w .., M ro '" .., '" '" C .., '" " ~ '" ..... Z ~ .., 0 ~- W 0 0 W o ro w REV-1510 EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moore, William T. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 21-2002-1035 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 NUMBEF; 1. DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT MOTHE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE Wachovia Securities IRA Account #5775-1801 Beneficiary: Jane Moore DATE OF DEATH VALUE OF ASSET 366,786.86 %OF DECO'S INTEREST 100.00 EXCLUSION IF APPLICABLE) 0.00 TAXABLE VALUE 366,786.86 2 William T. Moore and Jane E. Moore Qualified Personal Residence Trust See attached. 182,345.18 100.00 0.00 182,345.18 TOTAL (Also enter on line 7, Recapitulation) $ 549,132.04 2W46Af2.000 (If more space is needed, insert additional sheets of same size.) Estate of William T. Moore SSN 203-34-7411 Pennsylvania Inheritance Tax Return Schedule G Item 2, William T. Moore and Jane E. Moore Qualified Personal Residence Trust Decedent and his spouse jointly created a qualified personal residence trust ("QPRT")by agreement dated July 22, 1998, a copy of which is attached to this return. The residence which had been transferred to the QPRT (and which had been jointly owned by Decedent and his spouse) was sold prior to Decedent's death, and consistent with the terms of the QPRT, it converted to a grantor retained annuity trust. The Annuity Amount, as defined in the QPRT, had been paid to Decedent and his spouse, as required by the terms of the QPRT, until Decedent's death, and the Annuity Amount has continued to be paid to the Decedent's spouse from the time of his death. As of decedent's death, the fair market value of the assets included in the QPRT was $364,690.36. One half that amount is $182,345.18. This amount is attributable to Decedent and reported here. Annuity, Life Estate, and Remainder Factors Factor: Value: Transfer Date: !F520 Rate: Calculation Type: Principal: Term: Income Interest 0.068291 $12,452.53 Page 1 11/2002 3.60% Term $182,345 2 7/27/2003 Remainder 0.931709 $169,892.65 Annuity, Life Estate, and Remainder Factors Factor: Value: Transfer Date: 97520 Rate: Calculation Type: Principal: Term: Income Interest 0.034749 $6,336.31 Page 1 11/2002 3.60% Term $182,345 1 7/27/2003 Remainder 0.965251 $176,008.87 ,:al'" CT1S~' WL....UAr,' THOMAS MOOR:=: IR.-- ::-2:; A;::; :::USTODIAI UiH DTl! 04122/9'[ -c:C' h'~ 0': 'HS\~ A~~~,..,el r. ~17:..-1S~ Stalerne>r;~ o"rloc' N1)Vemt)~ - NovemDC~ 3: 20: DartroUr. Assets '\r C 1'" e,.l'm:;' c-;-:~;::-l ',~ _.1 ~',';:_'"',c e~"l ':: : ~'c::'. r ; ',C:' . T-,- l;.~.L' ,,,' SC~IJ;i,,, ~,: "r I 'S;;;,~fT:" ~ C'8S:,d (y, ,[(S~~': 1r,1:->:rr::-- rd::1'~'') !,~~"';' ,~')~:i~'~: c:>,~:~",. '~2 ~1'mJ-.,:t.~-,:...; ~:'r;t~i,,) .,-ma I,,::" ~il~~ i ?y,. \2\' ~. u~;e;:;:;:~:::_~' ,l~'1:;~IIC,~ori ..., 'ell:" ~')I'-' ;;;~:~ 5"\:,,,=:: :JO,,1!~"" i')-,', ['c:',='."':- I J'::i 112 0- .~ 11'= ::~-; ,,["::-;W r"2;i!~... "'Hool!!:] e,llrmI5~ 2(\:-1\)'.1 '(:::;;)1\,:: .-j v,~': Gash and money marKet luna:. ue~crro::: E\'~;;;':;F.='"'t. :",JN~'" MKi ,_ C;\J"P~~ m"rx~1 v...J" to ~',\ ~\I~ ",- ~',i" .Ir1CQcr,c w.;~I.> $5,05~7, ::;:::'7,B 7: tow,.._'! Pe'Jo~ '....0'/0, . 12.'~1/C lotal casi, and mon!)'f rnari(('l Tund.s S-5,050.7~ Stocks and options Slock~, l.ta~tnp:lc~ ['LlT'.", ei'lE-Rtr"SOR" Symo: #O'$r'1areb Curren' JUlTer t~:. .(l.nr ~S\,MK, sharnDnC( ma'KeIV8JU, I~ct'm; vIe:: 7;' $19,740C S;~.3t;S.2'1 ;<4_ vi , .,~ $1E:: .6~ 5.5" --:2. , :7.33OC' $252.9: ,Ilj NIl', N'i $ $11.380c. $',:\36.00 :;, 'I':, G~ $.<\0.00 3,5' $109,0 $8,100.51 riG; , ~ ~) Nt;". Ni~, rJ ' :,.\ ,J v I $'9.210(: $3,13v.<lf , ~.::..., C) -) " ~3:.75 1.04 d , \""::i $12_7200 $3.D52.SC 3 Sl.2_A-e. O.4l- d i I J;:o , Si~,74:!..9!O S2n.9:2 1~, Si4.7~2.!le :\\27::.92 7.a, E- I..~ C ~ORP MASS 1"0RtI MTR CG D::.!.. COMPAR$(),C1 GU)Bf',l lMAGIN3 SYSTEMS \~,:' [oUI lOW,: ,70.6340: 13[' ;~ \ Co Lr i--:L WI '!() , I, r-\ ,41 ~ .~ i"'-j!~j' 100 GiS,>: IS~' NOK'A CORD SPONSDR;:;D ADr. S4TYAt,.! COl,jPUT"t'; EoVC",- ~ T:: AiVEF1i\IDFcOSI-:-C;P'fR"GEiC-'- Total Stocks 10m) Slocks and option!> (\1;))' 162.96ooD Sf'Y 24D \ \ ....- :- J'::>,,? 1IIIIIIIIm nllllllllll~11I ~~m 11l1! ~lllIIlli V1L...l.JAr: THOl\,..,\S MOOR::' W ~:~; A~; :;USTODIAt. Uin DT[l 04/22/9':' ,'.~t;, ,. < DC HS., ;;-77:,,18" ~.;:""'ri':" ' .::.13wmerto'!r\:J",-' ~lQ\lernD~' - /oiCJvl?m~," 3i..-. <.., MutUJi 1Una~: ~~JTlalCJ .8." ,lJ,',II~,~~,:r~ '-7::; Y:e:c ;~',: :J -J;;';02~r-.J n;-:j m!~rp,c'. w:srr: ue5crlD:'~ ~M."Nf:'.I:~ h:'C~ h ',;-1Ir;i.;,. ,"W:' ;:;L~.S:-;j F~:::'~ ~., v J>.f)VIS-:JrI ~r:. :i ~,--;,:);:'.T fXLl 1:,Ct.' C_ - ;oo~-::::~ - ;::;['::::~ilY ASlVISOR :>S; II j--IlGc, YI"~J f::: ~!_ : f',CELlTYADVtSDfJ.S,,:: I ,Qt."T'! JROWT" .~:) ;:.:~ ,- FjCiE.l!TY/'.DV\SOR~102, lo:j[) CA'" I'D C~ '"-' <=!(-ELll'r ADVISORS,,;:-, SlJu'.'_'_ C~.P 1't.:~ 2 Frv\NY.UN AGE HiG,~' I~,'::;:)M~ FNSl C.ASS C TEMPL"TON GROWTH C_ ,~' FAANKUN SM"'~!.. C,.,p GRClW\\-\C'_C 1 PIa) Mu.ual i1Jnd~ Activity Detail [);ill~ /'>.=>Jr.ll"iP" 1i!Ci Ga;sh i1Jo<- C;i1S~ 11/05 ;:;asn 11/05 C;a~h :-:".'rn~- A'';:o:'" FASF: ;A)-,E:' '::n."... H:C,,:' "S~;::; fRAI) T"GTl' FRSI!' snan 502:'1550 :,/,,'.\',:",:3: $1 GtC ~C''''o' ~U,,"- WS:~[ll; m",r',:.I\,&.~ ----------~-,----- (J,G\30: ~,9K;,\)020: 83Cr_3200~ '18-:-,1690': 57"1 .2~OO~ 110.512.3560[' $.367,68500 ~:;O\.67€CK' ifan5ilCI'Q:' DIV\DEND mAl~SF:::RTC' DIVEJeND DIVIDeND S:d4SC.. $:'.11.0' -' ~ ~33,610- I' -, I ___ \f $1!:.,-120C \ u ;., ~ \1 .,'_ $15150~ \ l/ 1" $1,680':' '::,L; $16.460(: $22..910C or ~J, .-., c.llanl,\,' E'es:::IJPI,O;' ~\D:.U"'Y ADVISQR Sf;:', II HIGI' YIELO <'0 C'. :::. 11010~ 2.9a3JlQZQG ;:V;:,l'\GfiEEN IvlDNEY 1\Il,-(-c Fe: C~f-, FRp,NKLJr-i AS" HIGH INCf.' ;::UND C~ASS " j"\OS{l~ 'iO;:'3,1~50[ "'RANKUti AG;: HI3k IN"DM::: FND CLASS:: \'\i~C2 1~:,6:::.3!i5aO !:\'::.lD", QXl182~:><:'a2201;:22 tlNflNtltJNlmfiNNt-imitlNtjlJOO()();' S:C::,389S '1.,:- 0: <-' I~C~- ~" , We- li:o>2':.:: 832,122.6: [:,., S\S.30-0 1~ $S.=53.!!~, S195.90S7:: S55.A3Z.0" 825.239.30 S36~.35e;.JO :.295,5:' v, N.. ~!,59IjE le- -- , ::'( \---J )\.::', \ ./ (,-.... -, ~ . - '~ -' , ..! - " I !\!J ;~I'j .' ,- ---. ,~- O~ ,J" i, '~ ""', :.",~ "\' ""I -- Prili,"," '-.J-6-1-" .f: rY / I , \ \ <, I ' __ 1,..t;.I.~ ... .:)W ~' 1"-' \ r?" r :.J ), .--,:::::.-. iJ ',_0000 .' ~' " ,",,)\..'~ ~Jp- $2'J,4C7.1i $"76" .(l(- Nil, $23.691.3, ~I-"'-':-~> '...-" _1 ' Ni_ r"~ Ni Ni, N/: N:i 1{\,;\ L:r Nif, &;'7 "Ui1~Jn' $129_9: ~$12gJE S74.1i:) S"l.S91J.%t '- 'i - ...J! -' I""- QUi,. :5\ "Hl:;~':O"'l;:~' ;,1:0CI p~lCe: O:->o"'ldec. n'.. ~:J_. In.::: H-ISt.Or-IC{.' mU':ll,-. Tunc anc lnous--::'""', O;-"l:<2S p;'O\rlOeC 0> Med-ic Genei~: ;:::lnan::"lcc Se....\r;::::e.s.' "Duke Ene:->9\ corporc.:'ion (DU~:\' Da-;'l~ pr-ices ::':.1-::'/3'200= t(l :=../::; 2002 DA T". HIGH. ,-OV" C,-OSE. VO,-UM: 11/5'200:.21.68G,20.85C,2l.560.~50S30(i Page 1 ~r-'L:". :5\ "wis"to'""i:zl-' 5TO:1 o>"'"ice~ prC1'.'lO'2:( 0' ~_'~' IrE" H'!S'tO'"lC", mU""C.lic; Tunc anc I nou:;::""", p""-i .:e.:: pro'.'"i dec; oy Mech (: Gene....L" ::1 nan::--' c. Se~\'-l =e::;.' "EM Corpora::i on (EM:_:" Da-' \' 0;1 ces :::"1/3 '200= to ~l/) '200=. DAT . HIGh, LOI',. CLOS . VOLUM'C 111 '2002,S.910,:!. 30,).04[1,9957400 page 1 : .::::S\ I;H-;'sto....i:c,. 5"to=i D....l:e:: Dro"-joec 0\ -:;,- D~-ice~ prOV"10e( 0\ Med12 Gener~ =lnan:13 ~n~ H-!~LO""'-I :,.' se....\'.i ce.o:, , \ "Fa Ua~ DAT "" , -~ c MotOt- ::o\TIoan\ (=: I' \' P;"l ::e.s >::: /5,'200 . HIGh. '-.0\'. . ::LOSr.. vo '2002. [:. 98C. &.560. "((1 :1 I:) '2002 UM:: .900.10710100 page 1 mu-:I..<,: Tunc t:mc -\ nou.:;:: >-" ';H~ 5"(O~-j:':( - St.OCI. p.....i :e: P~l :e:: p~ov-i aec: b> MeOl L oroviaec p\ _:> Gene:c;; ;:1 nan: "Globu-: Imao"j nc SV5l.ernS, Inc. j-G::S>:) ,; Dail~ o~ice~ (ii,/~'2002 to 11'3/2002 DAT::', HIGH, LOV, , CLOS::'. VOLUME =-:;j":200=.lD. 080.17 . 500,17.900.237600 G S\ .=:5\ In:. ~l-:$t.Orl:a, Cl; Serv-( ce.~, > . Page 1 rnu-cur:~ tunc an::- 1 new:;::: r\ NO[,. '::S" ,.H-:St:O....1G11 s'to::L pY'-i:e~~ O....O\'lCleC (\' -......::_. In:. H.:5TO......i::~~ rnln:.u~\ Tunc anc. lnaus-:::' p....l::e:~, orovidec 0: Med';L, Gen'2:2 ;::-lnan:-j2 Se.~~\ri::e.~. IJNok-j 2, corporat-j or, (NOl::~' Da-)'I;: or-ices C._=-;') 'ZOO::: TC 2.1,'5 '2002, DAT~.HIGH.LO~.CLOSE.VO~UME l2. '5 '200= ,IS, 170,1:- .460, It:, 000, 1350700C page 1 St', . :5\ "H'is"to~'i:'2 sLoe; D'~']ce5"- Di(1','IOec h' ~;:;_ In=- H-!STorl::::c'- 1;]U""CU<::. Tunc anc -lnau::;-::....'. o~-ices P:-,ovide.C 0: Med-;i: Gene~Cl :::lnan:-;(! Ser\'-I-::es,' "Sa varr: Comoutei Se rV") ces :... -j mi 'tee: ( SA ',' Da~ ~i p~'ice5 (11'5'200: ~C1 ll!5:'200~ DAT .HIGH.LO~.C~OSE.VOLUM: I1' :200=.22.590,12.020,12.030.92200 Page 1 AG::::=;". :.3;\ "~nstO~iC2- stocl O....lce: D""o\r-loeC 0\ -....:>_. .In=.. H-:ST.O'~-i:c-' mu-:uc: func. anc lnOLL';"':,' O'~l ce-=-~ D~O\'-( ne.e 0\ Medl c.. Genera." r::i nan:-i i:-i.- Se~\ 1,--.-" . ";:::, nJ,l i n AGE: Hi ar: IncOm€ /... 'CAG:::::~<')' \ pri ces C..l-/) '200:2 "tc :1/S,r200~_ ,HIGh. LOv. . CLOSE. VOLUME /2002,:.570.1.570.1.570.0 Dal UJ,T -.., ! ...L-.J..' Pag€' 1 =,-'\s::-;" .:5\ "Hi St:O;l::~ 51:0::J P~l :e: p,'i ces: p,o\'-i Dee b\ Med-j 2 D"OI'i aee' b' Gene i~2 -I ;:'1 nan :"j c-:-, ";:::"ide-:~'t\ Ad\'~so~ Snor-: ;:::i),-In:: - ':;:i\5~X: Da~ -I y p:-'i ces (:'2./),'200=' tc 11/) '200:=' DAT::. HIGh. 'cOY, . (LOS:: . VOLUM:: Il!S '2002.0.430.9.450,9.450,0 In~ H stO....l :::'Cc Ser\' ice?" ' page 1 mu-:uC:, TUnc. ane I nau:;;-= n' =-AHE.>,. :3\ "H-isLO:i:2- ::;to:) OW1:::e: [)....O\'lOeC 0\ CS:::'. In=-. H'IS1:0wl:(-',' mu'tut:.. Tunc anc lnau:;-='~" O;-'-lce:- PiO\'"loec: 0: I\'ledic:. Gener3'~' ;::inanc~a-' Set'\'-\ces,' ":--'ide-!lti Adviso~ Da:i -1\. p"'-i ces (11/S UA T~. HIGc. . LO\', ,CLOS ll/5,t200:.6.570.6. i an In: Advan-: C 'i=AH':::.\ 2bO? TC 11'5 '200=~' . VO~U~E 7C,D.57Ci,(i page 1 :::DG:;,. ':'::5\ "H'isLO~i::d- stOCI D~-i::e: p....O\'lQeC !)\ ~.::>_, In=: H"iStO......-I=E~- mu"tuc:.. Tunc anc lnou.::;-:::"'\ p~'i ces provi dec 0\ Meal z~ Gene:~2 - :::-j nan-:', 2' 5'2:,",\"1 ;::'2~. ' ";::ide')it:~.. Advisor E.quit~ GrOli'r::r, C (::PG=)~" Dai-i) Dei ces (11/5 '200:' to L;, '5 '2002, DAT~,HIGH,LO~,CLOSE,VOLUME E/5,'2002, 34.570,34,570,34.570,0 Page 1 ;::r.c=:;..,::.s\ "'Histo"'i::c\ s"to::L Dr-lee:: o:o\'iaec h\ ::5:' In:::.. H~5-;::O"'.ic;: mut.uc,-' Tunc anc. lnaUS7-\ p"'ices Drovioe~ 0\ Medl~ Genera- =lnan:-i~- Se~vlces.r ";:.-iaeli"t\ Aci-v-jso~~ M-jo car' C (Ftl.1:E>:\" Da--;ly prlces ell/ '200:::' 1:C 1:1./5 '200~ DATE. HIGh. LO\\ . CLO E. VOLUMe 2.1/3/2002.2.:),260, ::.260.13,26C,O Page 1 ~~_~.-, _ ::::3\ t'Histo~lca stoe\' O"'l::::e::: pro\'-jdec. 0\ ::S: In:.., H-1SLO....-I::.:L\. mut.uCi Tunc ane -lnOLl:;-:::r\ prices providec D~ Me.d-'IL: Generd- :::--inan:1Ci. ~e;'\'I=e~. "i=i de Ii \' Advi 5 - sma i -; Cap C C ~Sc.::E>~_\ \ Dai-i) p :ice5 (1 IS 200::: t:c :1/5/200~. DAT;:. HI H, LOV.. C 05'0., VO_UM'O. 11'5'20 2,1-4.33 ,14.33(;.14.330,0 Page 1 "Hi stori ::a_~ SLoel D-l:e; 0.....1 ~es provi ae.e 0\ Med--; ~ orOlll aee 0 _-'_ Gene~2. ~lnan:12 ";:'::-anklifi AGE Hior Income C (~Rt\=\'! Da-il ~ pri ces Cll~/) 200:2 "IO 1:1.-/5 '20C~ DATiO. HIGH, LOY(, CLOS . VOLU~I::' :1/5/2002.1.580,1. 80,1.580,0 ::RA=~" ~;\ In=.. H:5to~'):c:. 5,er\ l::e~" Page 1 mu-cu" Tunt ant 1 naus-:::r\ "Hi storl ca- sLoei p.....-i ce:: P~l ce~: o:o\'-~ oee: 0\ Med-j <--~ orO'."j dee b\ C:;:. Genera- ~'lnan::'G "Temol etor, Growth C (TEGTX> P D2i'i\ prices (2.1,'5'2002 TC 11/5,'2002.- DATE. HIG~, LOI\. C'-OS~. VO_UM:: 11/5/2002,15.940.15.940,15.94C.0 TEGT~ . :=5\ In~. WI, ~)1:0r-\:2 se"'\'i ce:.,. r Page 1 mULUc~ Tunc anc -j nou.s--:'-\ CRST;,. ':::5\ "~r~sLo""'iC(:i 51:0:::::1 prlees- orOVloec b\ CS:, In.::.. H-lstO....'c~~ rnu-:u;::,. Tunc anc: lnou:;-:::::, p"'i ce.<:: oi'ovi aec: by Medi c' Gener2. ::::1 nan:"j 0.' Se~\'-] ce.;::. l' "::ranklir Smal-)-"'1io' cap GrowTt": C (FP.sI>~Y' Da-il Y P;'l ces (11,/)'2002 1: 11/ 5 ,iZOO~ DAT",HIGH,LOV.,CLOSE:,VOLUM ;.1.'3.'2002, 2l. 850, n, 850,2 .850,0 Page 1 2:3.-,' ,.\iAOf\'("'f71. 'f-fl.;r.U.n:ITIFr ,-pvestmen~ '-~cuun-. 11/01J20C'~ fnn' 1 H301'ZC': c:,.i-3j\ !I1veSlmer:: f,c:;our,' r:l..'mOf' ::~1:7:C PorttollO HoJdmQf =nt'mm- ,,,"war UeSC1P1!C; Quen(H' Marr<:f Pne, t.Mrr<:C' "mUfF 11/3,' E:;II;7'UllejAnnu~ 11:(;Dm~ YIeld' Mone\! Market Mutu.af ;::'undt E'VE;;GR2E;~ MON::::Y MK"7" F; C..:.. 2.,030.<lS 2- 0.75', 10\": .. Monev Markel MUlu1l1 Fundf S~.03fj.8e [;1:';;.27 Mutusl Fund." FefS> FRANKLIN INCOM=: Fe "' - v_ C I' ,C ,v WL' Lr'vmS.n . j-"- / :J.56C,3.<: 7.60,; ( .. "'i"::". 105,768.1140:' 2.0000 21 ~ ,g35:-V -~ ~ -I FRANKLIN FEe TX-FR FRANKlIf, TAX FFl.:::E INS FD GI.. C '-la, I 6.630.06800 11.800[' n,23...a~ '::".5S~'. FP=TX , ~\C.- FRANKLIN P;" TAX FA:;:=: IN~OM=: FD CL C -:.7~S.7B10C la.3aoe aO.12D.~ uC 3.G.3,45 4_33~; FAOT;; (\ U \ '\ o\al - M\.lillfll FunQs S36S.B91.96 S2Z,110.5.. ICllal. Port/olio Holdinr~$ &37;,928.85 ,'/ U ~ ,1"- .s '2.;;125.81 Activitv Detail b\' Date Account Dale TYJ:le Transllc!ion Typ.; Dl!Iscriotior. Quantity Price/ Amount 1110', CASH JQURNA:" D1V t. IN, TRFTO A8::577517S9 11/01 CASH TRANS=f,:R;:P,OM ="ERGR.=ENMON~YMKTrD Cl? 1,675.8&- 1.0000 1,875,86 Accounr Activity continued on nextoage 1[1]1~~[11111]~~~~~1111111111~111111~1I1111111111111!~ a",...",!,~ .ccpun,.... u<rw.<ll>)' ;:im Clu,;n9 :::o'p<,.mpn, ""'l11li" NYS~.~~ SIP':; page 40:' 5 f ;--:- ;[7"11'1)(:::"",:::-,-.:1"'- ,;":::'"\"l~ ~>- ---- =-- --' - -........- ,-. ------- ". """':~")~ - -:...... - .,.....~- \.,. :IF V1:LLL1:J\~ T. Mc~ap..r j:~1\Tr\ tTfoLl\W r. I\iIC)QR,r QGALWIED PERSOl\iAl RESIDENC'" TRLT8T On this). 2-dav of \iML~, ' 1998. thiE trust was created by , \ \VILLLW T MOORE and JA....O,m E MOOP,E of ?lumstead Township, Bucks County, Pennsylvania (collectively the "GrantorE"i and ELIZABETH MOORE C.ALCAGNO (the "Trustee"). on the follo\i\wg terms andconclitiollE: ...AJtTICLE I: Trust Created and Purposes - (a) Trust Created-Grantors declare this trust, which shall qualify- as a "qualified personal residence trust:f-' ("QPRT".'! "VVit~~n the meaning of Section 2702(al .of the Intemal.Revenue Code of 1986, as amended (the "Code") and Treasury.Regulations s25.2702-5(c). In considecation of the covenants set forth in thisA="Teernent, Grantors assign and convey to the Trustee the real property listed on Schedule A, (the "Residence") to be administered according to the tems of tr~s instrument. 'Nith theconsem of the Trustee, Grantors CLnd anyone else may transfer additional property to the Trustee, to be held and administered according to the Trust's tems. The Gra..TltocE retain no right, title or interest in any Trust property except as specifically provided in A...rticle III. (b) Purposes - This inst,ument shall be construed consistently with the following pm-poses: (i) Grantors intend to make a completed gift to their daughter, ELIZ/u3ETH MOORE CALCAGNO, of a vested remainder in the Trust property Eubject only to the Grantors' retention of a right to the use or the Residence and the income from the TrUSt for six (6) years. Grantors! interest in this r~;us- 311a:L :2:1\;; tll'2D OIL!- i.:1..lU,":'. :T:l1;.- \':IlJ:;~ U-,.-.. 07"(llIl':::i.=-11~. aSS{JelaT.'2( "\YltI (1:: lIlCOnl~ Int'~:r::::.:;;. E '- t;:-US". TCr ~.. "L~m>-I01- vea:"'~- i,ll ~nC- \...;r:-anlO:',l" llllenc. tIla-. tilE ~-!"us-, c:onSti.:.utf c Q?r:~ pursuan',- 1(' tn,;: a:ppii:::ar.)i~ TegTIla-r;ion::..: oj. tn:=:' i....."":.5_ :Jeparcmenl- of the Treasu::.\- promulgateo v.itn respec: t.() Se:;tioD :::70::: of the Code. and an term,", used In tills Agreemem shall have the same meaning- as the,- de in ];he Code and the applicable regulations ARTICLE II; Irrevocability - This Trust is irrevocable. Granto:-s have no power to alter, amend, revoke, or terminate any Trust provision or interest, whether uncle:- this J'.-ooreementorany statute or rule of law. .A.RTICLE III: Dseof the Residence - Trustee shall hold the Residence for the Grantors' exclusive personal use and benefit. The folloliving nues shall apply until the fusl to occur of Ii) the death of the slli-vivor of the Grantors, or (ii) the;e~piration of sa (6') years from the commencement of this Trust: (a) Grantors's Use - Grantors shall use the Residence without rent or other chaJ,'ge, a..'1d the Trustee shall maintain the Residence from the Trust .fa.TJ.ds, including 3-t'1Y rental income received by the Trustee. (b) Expenses - The Trustee shall notify the Grantors of any e1.penses inclL'Ted by the Trust for maintenance of the Residence, which expenses exceed the Trust's cash assets. The Grantors may pay such expenses directly, ",ithout any right to reimbursement from the Trust. (c) Rent - The Trustee may rent the Residence on terms and conditions as the Trustee shall deem app:-opriate, but solely for use as a residence. The Trustee may rent the Residence only with the Grantors' permission. n - .:. - i,( r}ls:?:"iou~ioL () .lIlCOm~ _ >0-_ In~Orrti- C :E. ~_~U~~ nlLl.': D!:-:- OlSt::"'l[)UleC v 1Jl~ ;~-;::=-anl,o:~ au:. t. trl' su-",::r,'o:-- C -':::11- _.:'anLO:-~ no-.. J~3:~ freauentJ:- t:Gar. annualr \ f' C)the~ Dist~ioutionF - ~nc ~:-U3l:.~~ fie):::- no: QlS-C=-lDUT~ 1.r120rr1.~ O~ COIUUE IX anvoDc othe~ tnaL tht ':;::-amo:::E (1' Limitation on 'r~st Plo.ssets ~ E::r.cept as prO\71U8C II: paragraph i,g J. the T!"usteE' may hold in fni~ ~ruBT oriiy thE' f~esid en:.:e and improvements to the Residence that do not ~nange Its s~atus as a per-sonal residence of the Grantors. 19) Cash - (i) The Trustee shall "at no time acceptaddition.s of or hold more cash or cash equivalent (when added to amOlL.","ts already held in such account) than is :reasonably required for: (:..'-:..) The payment, ofTruste~:.penses (inclu~~g any mortgage paym.ents) alreaqyincurred or reasonably expected to be inclL.--yedv.:-:ithin the next six (6) months follo"Wing the date on which the addition of cash is made: (El Improvements to the Residence to be paid Viithin the next six (6) months folloViing the date on which the addition of cash is made; and (e) Purchase by the Trustee of a residence to replace the Residence, within three (3) months of the date of the addition to the Trust of the cash, but only if the Trustee has pre"\iously entered into a contract to purchase a replacement residence before the addition of the cash to the Trust. (iiJ The Trustee shall determine not less frequently than quarterly the amounts of cash that the Trustee may hold n ,:, - UilCl'.~' :UL D8.:-2.=:-(1)l ane. ':;lldi Q.L::;t~WUl' cllY "~:::'::::5. '..:a.s~ L tll~ u::':J.Ilt07:".' Inmle.lliaT~.!~ Iol,\\lY'111~ su:.:. U~~L.C':::TIlln8.:.JOL ;,111 ~ne ~'yuste'::- sllat nUlL a1 ~a.sL~ ill1.~: cas! equJ\'c.l1enLS IE ar: ac:::oun-, IT. ~rE' narll-::' 0:: tlJ.7 ~:-1LC;~_ (1'1' Sale of the Residence ' ':::'h~ 'Imsce;- ma:' sel ;;hE F~esidence and ma" hoid au" proceeds fron: th, sale of th" Flesidencc (including: any income or gain.s the~eon ir; 2- separatE account fo~ a period noi to exceed tvVo (21 years -rrOIr.c -;.;he date 0:' sale. Th~ T'rust,8e shall use the proceeds (and ali income and gains thereon' to buy another residence to be used as a personal residence of the GrantorE (also referred to as the "Residence"), (i) Insurance Proceeds - The Trustee may hold one (1, 0:- more policies of casualty insurance on the Residence. (i) The Trustee shall hold ill a separaLe aCCOlL.""lL the pr-oceeds oraDY insurance paid to the Trust as a result ,of the damage to or'destruetion of:the P...esidence (includLl.g, for purposes of this Trust, any amount received by the Trustee as a result offhe involuntary conversion of the Residence <within Lhe meanL.'1gof Code (;1033) fora period not to exceed two (2) years. (iD The TTus1ee shall expend all proceeds (including any gaL.'1S or income earned 1hereon) for the purchase, construction, reconstruction, and/or repair of a personal residence for the Grantors, to be held and owned by the Trust as a replacement for the Residence (also referred to as 1he "Residence"). Such expenditures must be made wi1hill two (2) years from the date on vrhich the Trustee receives the proceeds of the invollLTltary conversion of the Residence, (j) Trust Term - The te= of this Trust begins on the date of the first transfer to this Trust. The interest of the Grantors shall - 4 - "i.J2=-r111I..:.av OL tn, ea~~ll~~-- LL t11' u~;(:r~l O. l11'- .sU--"'T';,'C' C' tlE ~-;--'-'an\.D~: O~." tll~- e:'::VI:-at.lor O~ Sl=~ Il< ?sa:r,' T~-on_ tn.. ::omr:n~n:::8n1eD-c () ::;11.1.' r~u.s-..... aIle till:: t~us-, sna1 -r;e::-rrunaI>- a~ -ell: tlnl~ Irrn"",cl0l2C IT ~c-Jt.l:::_L:' T\ _L..t~TI;8LE T\;": 'I ernrinatioL 0:" ~rus:: - 'I"l:li~ ,="YUS-; slla.:L terminate at an:,rtirne aite:- thE" death of t.hE': SUTy'ivo:- 0::' tnE C;-rantors. aE decermmed by tne 'I:mscee The 'Trustee shall. within huny (30 dav" of tile termination 01 Granton,'E term incerest. distribme to the G:-amorE an,. cash held bv the Trust and not needed to pay expenseE then due and pavable J'iller the expiration of the Grantors. te= interest, and until termination of the Trust, the Truscee shall continue w hold the balance of the assets in the Trust aE Truscee. for the benefic of Grantors' daughcer, ELIZl<.BETH MOORE CALCAGNO , if she iE then hvine:. If she is not living at that time, the Trustee shalLcominue to hold L'le balance of the assets in the Trust as Truscee, for the beneiitnr the issue of Grantor's daugher, ELIZllliETH MOORE CALCAGNO, as provided in i\RTICLE Y ARTICLE V: Provisions for a Child or Grantors' - T'ne rollovving provisions shall apply to this Trust afterthe expiration of Grantors' te= interest and until termination of this Trust: (a) Income - The Trustee shall pay to or for the benefit or Grantors's child, ELIZlillETH MOORE Ci\.LCAGNO, in convenient, at least quarterly installments, all of the net income. (c) Principal Invasion - The Trustee shall distribute sa much or the principal of this Trust as Trustee, in the sole discretion of the Trustee, considers necessa.ry to maintain Grfu'1.tors' child, ELlZiillETH MOORE CALCAGNO, in tne proper station in life, including prDper support, maintenance, medical care and education. (d) Termination - The T:-ustee may terminate this Trust at any time after the expiratiDn of the Grantors' term interest, as the Trustee deems appropriate. Upon termination, the Trustee shall distribute to ELIZ.6"BETH MOORE CA.LCAGNO, iflivi.TJ.g, the assets " <.> - C ~ll~ t~-US'~ -;-":C=~I=-:)..~\I'''='~~ h~ _ -"}-~=_ nc-, lr-UL 0..- :u- nn-l'~ O. "C'2:'JlllT.:..atlOL. Ill; as s '2-:'.:. c- tnl.' r ":":-US' .snell [F IJillC t., ~.)_C_ '~.i'~:":.f~C;-l\l'~ a.~ ': ~USle.-:. :1\ r:='I:":},=-'':: Ie IF. aC1nUIllSle;:-t;.:. Clue distriout-'8C: fE Iollenv::: '," DP.. ,\'Trl C}-:~__/~~'A..,"JN:= ~ -eriE. l!~:-usle.::~" shaI di-'iriciE' tnf assets of tIu:: 'Irus: lnic as man:;- equal par::::: as there are then hY'l_n[ childrer::. oi" :C:"J2.A.EET3 MDOP.E CA.LCAGNO, and shall hoid each share as a separate Trus'C for the benefit of eacn at her :::hildren. 'ii,' In each Trust established fora living child of ELIZABETH MOORE C~I).LCAGNO I the "Benenciary"r A, Trustee shall pay to o!' for the benefit of the Beneficiary so muel:; of the net income of his or her Trust as the Trustee, ill the sole disc!'etion of ,he Trustee, deems appropnate. B. Trustee shall also pay to or for the benefit of the Beneficiary so much of the principal as the Trustee, in the sole discretion Dfthe Trustee, considers necessary tomain,ain the Beneficiary in the proper station in life, including support, maintenance, medical care and higher education. C. Upon the attainment of the age of w'enty-nve (25) years by the Beneficiary, the Trust shall terminate and the Trustee shall pay to the Beneficiary the assets of his or her Trust. - 6- SnnUlC -ell. ~_):;ll~ll:':i~l-"" cu neror:- una Qlsr:-U1LlI:lOI o. tlL ;:.L~~2l_~ Ci rn, 0:'- ne:-" ~rus-~_ 1:11:- ~:-us~ s:nal. te:nnnal' arE L;lJ~ ~:7:"uste<; snaL 1:)8~ fnt- a8sel~- 0: l:Ll-- ~-::u,s: tc' tnt trier.:. lrvin~- lSSUt, 0:- -en,: BeneiiC:la~~'. pel' stI!:"pez. ..t1Qwe,re:-. 1: any lSSUf l1a5: no: attained thf' age ort\ven7,~;--orE- ;,-:':~ ' :vearE a: the time of distribution. the ~:rustee snaIl hold th~ share ror that issue (the "issue": aE a separate Trust. The 'Trustee shall quarterl:\' pay to or ror the benent of the issue all of the net income and so much of the principal as the Trustee, in the discretion of the Trustee, considers necessary to maintain the issue h'l the proper station in life, including proper support, maintenance, medical care, and college or higher education. The Trus-r shall terminate when the issue actains the age 0: twenty-one (21)_ye.ays,but in no <event later -rhan twenty yearsaiter the death of the Beneficiary. The Trustee shall distribute the assets of the Trust to che issue at the time of termination. E. If at any time before final distribution of the assets of any or the Trusts established for children or ELIZP-..BETH MOORE C".u,CAGNO, there are no livL.'lg beneficiaries of -rhe Trust, the Trust shall terminate, and its assets shall be added to the other- then existing TrustCs! created under tbis Agreement for the benefit of ELIZABETH MOORE C.u,CAGNO's children or their issue, in the same proportion by which the 'Trusts were 7 - IunU~ .~~ -- :lnY.'~Y'<,'~,::~ J~ aI" : ~u:.;:- "'-' ."~ "LernllIl8.Lt;C [\- I)a_--;Ynlen~_ 0 r::.- n:-Ul:'..TU0. v 1L [lenen:;laTH~.:.. tn'- i)eIleil:;la:-lf::.~ \'.'1:l( r~':.:e~"(,'~:. -erlt-, pnnSllH:L 0': tna~ ~7"US~ snal :,;uEeS:Tvei' ij~' conSlOerec:' 3r Te:.G5tm; '::_TUS',:' 10:' tl1~ puTpos::- of tillS pa:-a~ap}-~. and tl1>: sha::-E: \vniCD vvoulc nav,;:, bBer: aodec tll tna"t 7rusl shall be paid dlrectj,- to the benencia:cieE V\"no received thE assetE in the same proportioIJ by vvbich they received thE- assets of the 'Trust. If any beneficix-y is deceased._ the share of that beneficiaT}- shall be paid to the then living issue of that beneficiary, per stirpes_ _t\RTICLE '\'1: Cessation of QPRT Status - This 'I:rust shall cease to be a QPRT on the following dates and to ];he follov;ing enent: (ar Ownership afOther Assets - With respect tome entire TrusL fund, the Trust shall cease to be a QPRT on che date that t;he 'Irusc first owns any property other than one (11 personal :-esidence of the Grantors and such incidental amounc5 of cash and casualty insuranceothen;ise permissible under _iIrticle III, regardless of the reason for such Trust ownersbip_ (bl Sale of the Residence - With respect to the proceeds of the sale of the Residence, the Trust shall cease to be a QPRT the earlier of the date two (2) vears after the date on which the Trust sells the Residence and the date all which the Gr8-Tltors's interest in the Trust ter=inates, unless a new residence is bought by the Trustee_ (c) Involunta-'J' Conversion of the Residence - With respect to those proceeds of the involuntary conversion of the Residence to the extent that the conversion renders the Residence unusable as a residence, the earlier of the date two (2) years after the - 8 - Gar'" cr tlF 11'V(Hlln~a""'-. COTl1Ji:yrslol an~ Ill' CUll- 0:: \':11..1::: :,1)- Jra.nLor.~. ID:"7'~T~5~ lL tn~ ~>-U3: l~--:nllIlale.:: UIlL::::.'3,' n:-1(;" ::n-=,::~.~'l' :'enla::enlen-, O~ O~- ::-eVUlr.': II tn~ heSIClenc.<:- aT':- 2:()nJ.1J.l~te: 0"'" ~^ n~\- reUlacenlsn; reS1ClSllC:- 1~;: a~C~Uliec iT':' tn~ ~ ~us:.. 19'"1':'ICLE ~-r:Il: Conve.:-sion tc GF~;...T' - \ a I Cessation Date - Thl2 date on whidl the Trust cease.::: to be a QPRT under the previous aTtde shalJ be known as the "Cessation Date." (b I Conversion to a Grantor Retained i\nnuity Trust Within thirty (301 days from the Cessation Date, the Trustee shall convert the Trust to a Grantor Retained Annuity Trust ("GR"'-T"). The date of such conversion shall be referred to as the "Conversion Date." (el Annuity A,mount -From theConve~sioI'. Date lL'ltiJ the termir"atioD of this 'I rust, the Trust shall function exclusively as a GRAT. Du...'ingsuch term, the Trustee shall pay to the Grantors, and to the su...rvivor of the Grantors, an "lumuity -",mount." (i) The A,nuuity l'unount will be determined by dividing the lesser of the value for federal gift purposes of all interests retained by the Grantors in property transferred to 'this Trust (as of the date of such transfer) or t..'lJ.e value of the Trust assets on the Conversion Date, by the annuity facwr for the initial term of the Grantors' interest in 'the T:ru.st, determined under Code &7520 (as of the date of the transfer). (ii) If only a portion of the Trust terminates because a portion of the Trust continues to be a QPRT, then the i'~'lc"lUity Amount shall be a fraction of the amount determined in paragraph (i) above. - 9 - ~. _,.1.1.- nunl ~~-'alo> (j ::'ua- r::a::JG: .3l.<.::l_~ tJ': U17 ~x:~~::;. O~ ;:n~ leU:- nla:T~e-, "',CatU'. O~: tll~ _:"'US. . - asset;;.: OL tn' ~iOD"v~:-31nL .Jell' (1';8" 1::11': an1()1...1I'~. llnCluciln~ asquiSI:;lOl: coSt,::. i~. LlJJ:,. re1l1'_Test~c Ir. :11:" n~v, reSlaen~7 O~. e::uenoec 10~' TeDal=-~ Q~ tll':: eXlstin; r~esiden::~. (B The denominator 0; tha: f:-actioL silall be the fair market \'alue of the Trust asse" or, :he Conversion Date. (dl Commencement of Annuitv . The Trustee shall begin - ~. ~ paying the Annuity j\mount not later than thirty (30) days mer the Conversion Date. Ci) The Grantors entitlement to the Annuity A.mOlli"'lt shall begin on the ,Oessation Date, (ll) .f;:ny .b...'1Iluity iUD.O\LTlt deferred until after ths Oessation Date shall be paid together with interest, computed at a rate equal to the interest rate assumed ror noncha.-itable interests underOode si520 on the Cessation Date, adjusted by the amount of any income actually distributed by the Trust to the Grantorsrluring the dererral period betvveen the Cessation Date and the date on which the .f;:nnuity lunount is paid. (e) Annual Pavments - The P..nnuitv iunount shall be paid " " . in equal fu'Ulual installments from income and, to the e~tent income is insufficient, from principaL If greater than the ilnnuity.<\moli..'1t, all income of the Trust must be paid to the Grantors not less frequently than annually. CD Proration - In determining the iumuity .<\mount, the Trustee shall prorate the ,il,nnuity ?...mount on a daily basis for short taxable years. - 10 - ,r- .....rlCO~eC: ::Jete:nuI~ar.i(n-_ ~- ::11- lIlli:lc lE:~-, la~- ma:-l;.e- ~:a1U' 0_: t,111- ~,__rus'" aSSP:L L In~:O:-'t"~~:.:tf< Cl:~-"e:-r:Dn::( rr- :n; ~-:ruSV,~:.. tner \',TitUIL c T8asonaOl: perlCJ(. arLe~ tn,:- DIlLL ueLe:-rmna-~lOr oi tIH" ::'~O:-T"eC7 -.'>>alu~, in\:-' T;-ust~:' shaJ) PO,T,- tl tll~_' i=-~:-anLors_ n. cas:- 0: aL UIlaer,TaluatloL. OT thf GrlliltO:i5-- sllal va:- tc tn~ ~'".:UsLeL_ IL tn':': caSf-' 0= ar: C1V87:\.'aiuatlOL. aD aIIloun-, ~qua tc tnf- difference be7:\V~eL the ...J\nnUl"'CY _Lunoun: properlY pa::abi7 and thE }~nurt.y ..p.unoun"L actuall,~ DaId (hi Certain Investment Limi~ations - The investment limitations contained in _~'l:ic1e III shall nor apply when the Trust IS a GRP5 under this AJticle. (ii after it is Additions - No additions may be made to this Trust a GR."T, nOh'i'ithstanding any other provisions of this .'C~greement. 'J! Construction - The Grantors intend that the :p:mvisions under this ar...icle create a Trust the Grantors'interest in ",;hich would be a qualified interest, from the Cessation Date and all pronSlOns of trnsA..greement shal1 be construed consistently voich this intent. A.RTICLE VIII: Commutation - The Grantors' interest in this Trust may not be co=uted. ARTICLE IX: empowered to do the fol1owing: Trustee's Powers - The Trustee is exclusively \a) Hold Real Property - To hold and retain any real property received that constitutes a personal residence of the Grantors, regardless of the source of such property and without regard to diversi.fication~ - 11 - It' IVlana~emen: 0::' ~asr (tS'\)US: _ ....u~~ lLlTlCl. ten1jJo:-a:'"LL'- II. aD~-- [;Omnle::-Cl8.. Inle::'::S~ 1)~;:l:-1l1; .s::l~:lllg-.. 0- Sf!_,TIU;::.:::- ane loar a::::COUllV: \ ~', Bo~o,ving.- - 'Ie tlorrOY' nl0Il0)Y to:- an:;- reasonaol';:- T=-us-~ purpost:c ana u,poe sucrj te:-ms. includin~- (bu: no: lin1.it.ec -co lnteres: rates. se::'~ll.,.--ity: and loan duratIon. af ttH:" Trustee deem acivisa-ols. td, Selling Trust Assets - ';:'0 sell or DtneY1'\'ise dispose of Trust assets, including (but nOL limited to i Trus~ real property, for cash or credit, at public Dr private sale, and with such WEL-YTanties or indemniiications as the Trustee deem advisable. Notwithstanding any ather provision of this _'\,oyeemem, the Trustee is specifically prohibited from selling or transferring the Residence directly or ind:irectly to the Grantors (or either of them), any spouse of a Grantor, or to an entity controlled by either Grantors or a .spouse of either Grantor either during the te= interest of ohe Grantors in this Trust, or at anytime aiterthe expiration ,nf that interest if, ,at the time, this Trust is a grantor trust as de:6nedby applicable provisions ofehe Internal Revenue Code of 1986 and the regula"tions appu.rtenant thereto. (e) Dealing with TrusLf;$sets - To improve, develop, manage, lease, or abandon any Trust assets, as the TrLlStee deem advisable, consistent with the purposes of this Trust. (f) Paying Expenses - To pay and advance money for the protection of the Trust and for all e:Lpenses, losses, and liabilities sustained in its administration. (g) Legal Actions - To prosecute or defend any action for the protection of the Trust, the Trustee in the performance of the Trustee's duties, or both, and to pay, consent, or settle any claim by or against the Trust or the Trustee in the performance of the Trustee' duties. 1:2 - \L Lm~IJ10~rm::: ~"e=.son.~ ~1l11J((1' ~)~_:':-::[)n...: p'(,r~: J_. LlEP a:;:-' a3.s0~laH~l. y,'l:'L tn~' ~_~U3112t.. v a(1~.-lS" U- ;:l2.slS~ Ul~ ~''''''--U.stP':' 11' en: D8:iO:TIlan~t- O~' tllE f1'::US1.:::;f:' autl.e;:, I; Dis;;ribu:ang Trus', Assev '}, ciis:nnULl '=rus; ass"", lL l:lnd or lr~ casr.:.. vntnou: reg-arc t( th.~ Incom<::- ":3.:': baS1E oi an,'\;' asseT SO distributed. (i ,I Si1;US of Trust ~ To change the situs of thf' TiUS"':: as the Trustee in its sole discretion ID2Y detennins (}:' Principal and Income - To allocate receipts and disbursements to principal or income, in accordance with applicable local law and practice. except that in the .absence of any specific local law, the Trustee may allocate expenses as the Trustee deems appropriate, consistent with the purposes of this Trust. 01 Documents -To execute andaeliver any instr1.1ments necessa.y'" or usefalin the exercise 01 any of these povve:.:-s. (m) A:mendment of Trust -To amend this _~areement, but only for the sDle purpose of qualifying this Trust as a qualified personal residence trust under applicable provisions of the Internal Revenue Code of 1986 and the regulations appurtenant thereto. ARTICLE X: The Trustee - (a) Naming Co-Trustee - A Trustee may designate any individual or institution as a co-Trustee, by a written instrument. Any co-Trustee or successor Trustee may, without liability, accept Vlithout examination or review the accounts rendered and 1.'1e property delivered by any predecessor Trustee. Each successor Trustee has the same title, powers and duties as the Trustee succeeded, without any additional conveyance. iony reference to a "Trustee" refers equally to any successor co-TTUstee. - 13 - I, t, =-'ele~a~lOI:: 0= h.Ut1l0;:"I~: _-'-U) , ~~ ~USl~',- lll~~~ I~UI:> ~nlF- V nI11~ Clele;:-aV tr an:,- ofne~' ~-TUSI:-:'~ f)"" V.':l.:'-L~=~ lI"ls:~um::~n: <J.D' 0::- at 0" suer '~'-:--uste:::':: pCr\.V9r;:: ~U::l U'.::;1~=a010I. n12~- !)~ lenlTlora:--, O~ pe::TI1anen-,-. an(~_ i:' t~mpo:-aT:'-_ IDa'- 0'2' IO::-- anI' QU~atioL O~. tlllH- O~ unti: any even: sDeciiieo D:' thf.: cieie;:atln;- 'I-rustes _Lill.'- persor: dealinf iT:. gooc: Iaitb -\'\-rith an.r TTust~E:' rna:^ :rei:' \",;Titnou'. inqui:r:' UDOL the T~le~'s ce::-tincate \vith respe::l. tCi any desi~':natioIl (c} Bond - No TTUStee shalJ be required to provide suyety aT other seclLrity on a bond. (dl Resignation and Vacancies - .tiny Tmstee may resign by giving written notice specifying the effective date of the resignation to the Grantors or her legal guardian. Whenever there shall be a vacancy in the office of 'Trustee. a successor Trustee shall be named by the Grantors or her legal guardian. (el No Cou..Ti: Supervision - No Trustee shall be required to obtain the order of any court to exercise any power or discretion under this Trust. (f) Accountings - No Trustee shall be required to file any accounting with any public official. The 'Trustee must, however, maintain accurate records concerning the Trust. Each year, furthermore, the Trustee shall flL.'"Ilish an aTI...TJ.ual accounting of the Tru.st's condition, including receipts and disbursements, to the Grantors, the sunivor of the Grantors, or to the legal guardian of either Grantor. This required accounting may be satisfied by a copy of the Trust's federal income tax return, if one is required. (g) Compensation - A Tmstee shall be entitled to reasonable compensation for services in administe:ri..'1g this Trust 8....'l.d to reimbursement for expenses. If a Grantor is Trustee of this Tmsi, helshe ",rill be entitled to no compensation but he/she will be entitled to reimbursement for expenses, 14 - fJ:~i:;~}: ~--; "~, IVi.1s~'eL.aneou, . let C:;noic~ 0:' ~a-v;- ~nL ~'-rus~ 3113.1: tF~(l'I"Je:T'-~C o~, anc cons::Llec a~:;oTciln~ tc t:n~ la\'- 0=- tH7' C,ornmonVJSaltl-, 0 ~ennS~T!~,-am2-. eb Genae, and Nu.moer- - v'l.Tnenever the conte:~7 Df tms 'IrusI reqUlres. the masculme gender includes the ieminiu2 or neuter. and vice versa, and the singular number includes the plural. and Vlce versa. IN WITl'o"ESS "'nEREOF, the Grantors and Trustee have hereunto set their ha..."lds and seals, all as of the day and year nrstabove ,,'Titten. GRAJ\TTORS /' / Or"~) o--~ ~,;, ,'! / .: ,- ----.. .' ;,- 7", \i ~ \~ Q-' Ww r{J. - -l....~ ~~~ -.~'t' WILLIAM T MOORE I oCr S , ,.-I-('.~- ~ (pJ1 \ ,-' , '7 I ((; J;~ '-- , V\ ~,.+'i , ,,) ) v.- J~~ E. MOORE "___~L.CC '-- TRUSTEE: A:::I:l\.T .:tV~:C:) G I\E!..-.,r: ~,=H\II\'I,~rf\:v~?E_~~:E Jf ?:cr-Ti'~3:.~...."\~;'.J\i~_ S~. COlJl\~- OF .~- " "'" On this <',' cia~' of -=,..,.(.[..' - 191:;. before mt' a Nm;ary Publi2. the undersigned officer, personSlly appeared "VILLIAlVi T MOORE. known 1;0 me I.or satisfactorily proven) to be the person whose name is subsctibed to the within Agreement, and acknowledged that he execuwd the same for the purpose therein contained. IN WITNESS v''HEREOF, I have hereunto set my notarial seal. ~, )4,--;". :.,r ,'. ,",,,.,_~;,,rj.,j ~ r. ~ ._,-r;f- - ~ .".';;'r;:.-;. ,,,-,/,. -/ No~ary Public No~ans.\ S6a~o~ary ouP\~~ KeDwortl3.':!" \..1011$1 COLl;;""" \'''haroa~-et\l!l;.,..,~ 1-..0'1(..' 0~c.eo'-_ 2S. .-.D'~' (\I' - . ..8''''c '~. tre-"-' SUSq~\!S.<;\.f\ ::;'';(0. -..,' Notane.'~ WyGOI!"" ~ \' 1\550':;\0.'\\OC Vi , 'Defl,!\S,;IIJB.n" \1I<",oe... ~L\. :1::3$ C\'~'~.-JI:DGI\CC!'~ CDl\IM::')N'V\'L~~~' ()T DLNNS-~~Y:U\lc s.:: .~ () T,.JN~- () F ;, -' ,-^-, " ~' On this .,-" " 19,~"~~"beiore m~' a 1'4o-cary Public. the da~- of ~.........,_._'__c- undersigned officer, personally appeared ;U\.1\["E L MOORE, known to me (Or satisfactorily proven) to be the person whose name is subscribed to the within Agreement, and acknowledged that she executed the same ,for the purpose therein contained, IN WITNESS whEREOF, I have hereunto set my notarial seal. .'........", )l',1 ", ~. .-:.2l~-;itu.'~--//:" , ':-'J[.-,,'l-c' ~u-;/: '" ,: Nota."}' Public II ~v \ '""'8(1\ PiJ,'D\\C \ ~O\a.n5\::l . ~Qta~~'''''O\Jn\~ \ . r. "":"B{'.\l'Jor'trga.U?\'"\I'(\;e. 2\)t/' ~e\l",. '"'i'>1-l?: ~ c,e'P\ - . . \'J\arg'0 el;'l.afln3 ,;"--'f.tl\re~ - , ~C\\?l\~::: SIJSQ\) I1'\S.';;.\.0 - "\'3,,\)'i\ (\1 .' W'! corfl r\\C !>-.sstl.... ~{\{\"''!\\I(\ w-re.(\'\,'Oet, \-' _4..CIJ\T-~lV--.-.J:C:J -8 M.ET\~ C~)I\Il\I:J~T\VEf~~:] or ?EI\[l'{S~~.-...:-\-_sl'~~: s:-:. COT,-11\~- ':J::- -: -f...'- On tlus <n,n cia,. of , -..00....' ~ .'_,,,, , 1ft ,:.beforE' me a _~ otary fublic the undersigned officer, personallyoappeared ELIZABETH MOORE C,IGCAGNO, known to me \ or satisfactorily proven) to be the person 'whose name is subsc:::-ibed to the vlitlun ,'\".<>reement, and acknowledged that she executed the same ror ehe purpose therein contained. IN WITl\i""ESS ViHEREOF, I have hereunto setmy notarial seal, -"'~ .. .., \ I I' /.1.-;' /" \ ,,-,.:. )..';, i;':__..: /?" ".' .; '::,( >('1it't...l.L ..- (! .....1./ _.-<-, a--.--.~-!':.~~ Notary Public/' ft' "e' ::;e8.\ \ 'Ouol\C \ No'l:a'n rthV. NOi3f)~oLlnlY . N' y:.e.o-.NO bau'::ii\\fI ':-;., _ ?OD! .-N'\aWar8' ~na lW?. ::c seDL.....C - ~us'OLlen'3- .~ ;:::'I!.p\Te~ . ",r.."'neS ~ . 'S<;l \' - . ~ (I' \",,]C' ..hi cn1i\\1'l. - .' ~D"'\2,~\DL< . """J nle fl..S:> v ?"nnS\IW3 MemtleL " s =.'T::,,,:"p=!~_-~=~ ..~-~ _:.~~ fT';. " -~;';"''''' !',~U!.': "Uk 1F.:'11.1.;'::: LJ: laTL al1~ Dr::;rru:::~~; :::::'l~~E',_ ~~ "_.._-.l.._: ~"a1}. 1\12- :-n. ~.-{)llil.-:~ cr' '-..,(11)- 1'1''':'3.- aIl~ >-:Jl.:a~- c _\'::'\~ ,JC:-Sc---:,' filO':' _UU'-:---;::l:~U~;::l=T Q::;.S:::-ilJ::C, o.,~ Iolioy:;:: IiE=~\~:; -:::'-Inl~ E' 0: tn'.: ..t)~~a::.L ji'V'2nU~ ~)onClOrmI1lUn.~ 1:0~~tne:- V~ll:.~ a: ullcllvloec 2-~_3~<llz, pe~' cen: IDteres: ir ane tc ttl,:- hn~n8G :::OmlYIOI; eienlenc O~ Sale ConoonuDluIL a5 morE- parn:::warly lcientiiieC: anQ cie5~:i1Jed IT: 2 ce:-:mn I~iaste:- ~):::eQ of BeacrL A:venuf::' CondoTIuniuIIJ ciate(~ _t\pril 2,,4:, 198(: aIle: r~~oTdsc or:. _~pri] 30th. 19~,1 ill the Cap~ lvlay Count}- Cleri:'f Offic~, in Book 01 :Jeecis l~o. :14 73. Pag~ 43-;:, as said l\iaste:- Deed ma:- Trom time tc: 1:im~ b~ laVirfcll:z" amendei. BEING situaee on Lots 20 and ::L Biod: 1115. as ShOWL on the Official Map of the Cie\" of Cape May, l\iew Jersey. rr,,,...- ~c-...:-,-- SUbJECT' to conditions~ restrictions, :cov,enants, rese..'r'\:>:atiolli anci easements of recora.. STiPTH'-C7. th to. " ..d','r:>. ~'.;..' c. :1,-;1..c::"Li;::;.~_"':>1'Cl"'''D.n .;....,p'l\.~a.-, '~..LhJ~ '_ to ..e .....rIll... aD.....onal"lon... O~_,.v.......~""'1.'_''-''~ .J-~.,,-,l,""......'-:!... ...n~":''\J,-,iA Jersey Condornini1.1In__~ct~ its supplements 3..:.'"ld .:am..endrrlent~, 8....11d ',a8 -co :h'2 conditions; '!"es:nc:ions, .-covenants;-and '~~eements::set forch in L,ne '.};laste:- Deeel, including by By-Laws of Beach Avenue Condomi.'1ium, and any aIDe!lnrnen~s thereto. BEIl\fG ehe same land and premises which V\'iiliam Thomas Moors and ,Jane Moore, his .wife, by deeddatedJ.uly 2, 1986, and recorded in ehe Office of the Clerk of Cape lv.Iay County, :In,Deed Bool: 16.57: Page 1068, granted arId conveyed unto Vhlliam Thomas Moore and Ja.'1.e Moore, his wife, Grantors herein. l4.188t; } REV-1511 EX + (1-97) SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT FILE NUMBER 21-2002-1035 ESTATE OF Moore, William T. S h d I I Debts of decedent must be reDorted on c e ue . ITEM NUMBER DESCRIPTION AMOUNT A FUNERAl EXPENSES: 1. Olga " Co, funeral expense 1,299.98 2 Cleaning help after funeral 300.00 3 Office of Catholic Cemeteries 450.00 4 Myers Harner Funeral Home 6,956.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 27,500.00 Name of Personal Representative(s) See Schedule attached Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Name: Keefer Wood Allen " Rahal, LLP 15,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 3,500.00 Claimant Moore, Jane E. Street Address 1099 Country Club Road City Camp Hill State PA Zip 17011 Relationship of Claimant to Decedent Spouse 4. Probate Fees 474.00 5. Accountant's Fees 0.00 6. Tax Return Preparer's Fees 0.00 7. Cumberland Law Journal, legal advertising 75.00 8 Wachovia #9070241520 interest expense 1.85 11/27/02-12/26/02 9 The Sentinel, legal advertising 122 . 63 TOTAl (Also enter on line 9, Recapitulation) $ 55,679.46 2W46AG2.000 (If more space IS needed, Insert additional sheets of same size) Estate of: Moore, William T. Schedule H, Part B -- Personal representatives. Commissions Item No. Description J. Name: Elizabeth Calcagno Social security number: Address: J.J.OJ. Country Club Road Camp Hill, PA 1701J. Year(s) commissions paid: 2003 and 2004 2 Name: Jane E. Moore Social security number: Address: J.099 Country Club Road Camp Hill, PA J.70J.J. Year(s} commissions paid: 2003 and 2004 TOTAL. (Carry forward to main schedule) Page 2 21-2002-J.035 Amount 13,750.00 J.3,750.00 27,500.00 REV-1512EK+{1-97} COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moore, william T. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FilE NUMBER 21-2002-1035 Include unreimbursed medical eXDenses. ITEM NUMBER 1. Diocese of Harrisburg DESCRIPTION AMOUNT 3,206.50 2 Claremont Nursing & Rehab 7,209.31 2W46AH2_000 TOTAL (Also enter on line 10, Recaoitula\\on) $ (If more space is needed, insert additional sheets of the same size) 10,415.81 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Moore NUMBER I. Wil'iAm T. 1. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (al (1.2)] Moore, Jane E. 1099 Country Club Road Camp Hill, PA 17011 FILE NUMBER 21-2"0'-1"3 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Spouse Daughter AMOUNT OR SHARE OF ESTATE 547,479.55 172,950.76 416,446.70 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 2Wol.6AI Ul'OO 2 Calcagno, Elizabeth 1101 Country Club Road Camp Hill, PA 17011 3 Moore Trust A 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART 1\. 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) $ 0.00 REV-1649EX+(1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FilE NUMBER Moore, William T. 21-2002-1035 Do not complete this schedule unless the estate Is making the election to tax assets under Section 9113(A) of the Inheritance & Estate Tax Act If the election applies to more than one trust or similar arrangement, a separate form must be filed for each trust. This election applies to the Trust (marital, residual, A, B, By-pass, Unified Credit, etc,) li a trust or S'lmilar arrangement meets the requirements of Section 9113(A), and: a. The trust or similar arrangement is listed in Schedule 0, and b. The value of the trust or simllar arrangemenlls entered in whole or in part as an asset on Scl1edule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar properly treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrana8ment included as a taxable asset on Schedule Q. The denominator is equal to the total value of the trust or similar arranQement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's survivina soouse under a Section 9113(A) trust or similar arranaement. DESCRIPTION 1 Moore Trust A See Attached Calculation VALUE 587,744.97 Part A Total $ 587,744.97 PART B: Enter the descriDtion and value of all interests included in Part A for which the Section 9113 A\ election to tax is beinn made. DESCRIPTIO N VALUE Moore Trust A See Attached Calculation Total from cont1nuation pages.... 2W46E21 000 Part B Total $ (If more space is needed, insert additional sheets of the same size) 587,744.97 587,744.97 r lLJ 15L :S) \. \ \ ~: T 1. l.:-j;".l.. T, , ~r1!_(Ll T, "5':"'~', >i -n"'~t,;::C"T'^,.1" ..4.\..- \,[, k',' w~,.;;..L ~_...L....~'~ or \'iTILloIAJ\-J THOMA.S MOORE M.D 1. \VILLLI\M THOMAS MOORE. M.D.. of East Pennsooro To,vnship Cumberland County, Pennsylvania. do make, publish and declare thiE 'to be my Last Will and Testament, hereby revoking all Wills and Codicils by roe at any time made. ITEM I: I direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate. The Executor shall have no duty or obligation to obtain reimbursement for any such till: so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM II: I direct the Executor to pay the expenses of my last illness and funeral expenses from the residue of my estate as an expense and cost of administration of my estate. ITEM III: If I die before my wife, JANE E. MOORE, I give to her all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and all other articles of household or personal use or adornment and all policies of insurance thereon. If I do not die before my wife, I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of my personal property as specified in the VYTitten list. If no written list is found in Page 1 G~/j-: vV' , Dl.' saie nenUSI; -nox elsewherE: ane pl'open." identihec: I '.' tn~ Execuur \-vitnl1 tlll"[\ ; :-j() aav~ afre~' We pronate 0' m, WiL i; snaL be presumec ttla; tller,- E 1)( othe:' SLatemel11 0:' ils; An, subsequen;. discoverec1lis; shal' bE ifITlorec: lill' property no; listed in tlw writter- stawmen: 1 giVE and bequeath H. my daugnt8:'. ELIZABETH MOORE C.IlliCAGNCJ. Ii she does not survive me, ~ make this gif; to her children living at the time of my death. tu be divided beT-ween them as rhev sha]] agree, the Executor to represem any minors in the division of thIs property. If the Executor thinks any property to which a minor child would become entitled is unsuitable for the child's use, the property shall be sold and the proceeds shall be added to the share of my residuary estate held for the benefit of that child. The Executor may deliver any property to which a minor is entitled and which is not sold to the person with whom the child resides or who has the care or control of him (without bond), and the receipt of that person shall be a complete release ofthe Executor. ITEM IV: I give, devise and bequeath all the rest, residue and remainder of my estate, not disposed of in the preceding portions of this Will, to my v,~fe, JANE E, MOORE, and my daughter, ELIZlillETH MOORE CALCAGNO, as Trustees (hereinafter collectively referred to as "Trustee"l, IN TRUST NEVERTHELESS, to be further di\~ded into two parts, each of which shall be held in trust and constitute a separate Trust Fund to be known as "Trust A" and "Trust E", "Trust A": There shall be placed in "Trust A" that fraction of my residuary estate of which the numerator shall be a sum equal to the largest amount that can pass free of Federal estate tax under my Will by reason of the applicable credit amount and the state death tax credit (provided that the use of this credit does not require an Page 2 . \~"....--- '"\ \.........) ) _ t-.k.,_. increasf-' ill SIatt: aeatl taxe~ allov.rablt t.c, ill," estau. lTLn Ill" 01:ne:" (~recii~ anci after takmc accoun; of dlSDositlOns llllCle' otr!e" item~ 0" tlll" Wir '- , -..' ", ~ and propert'. passin:; outsiae 0:' thif Wil' wnicn d(l nOl qualify fo:' tJ1E' mariwl or charitable; deduction and ahe:' taking account 01 chargeE W principal that are not allowec~ as dedUCtIOns in computing- my Federal estate tax and of which the denominato:' shall be the value of mc' residuary estate. For purposes of establishing such fraction, the valueE finally fixed in the Federal estate tm: proceeding relating to my estate shall be used. I recognize that the numerator of such fraction may be zero (0), in which case no property shall pass under "Trust An and that said numerator may be affected by the action of the Executor in exercising certain tax elections. "Trust Bl': The balance of my residuary estate not placed in "Trust A" shall be placed into "Trust. B" t.o be held, administ.ered and distributed in accordance with ITEM V1 of this WilL ITEM V: The following provisions shall apply to the "Trust A": (al The Trustee shall pay the net income arising from the principal of this Trust in convenient, at least annual installments to my wife, JANE E. MOORE, during her lifetime. (b) During the lifetime of my wife, the Trustee shall pay to or for the benefit of my ",ife so much of the principal ofthis Trust as may be necessary, in the sole discretion of the Trustee, for the proper support, maintenance and medical care of my wife. Page 3 I ,T-- Vv~ --'..-) , \~. ,I L)PI._J. tilt-. ueatr: O!' 111: \ViiL. O~' UPOl ill,' uea::;1: 1 snE. predeceases ll1l. thE:' renlainin; p~_~inciDaj snaL Ot' olvluec 1TII(, a~' TIUl.1l."'- equai shares as there are ther livll1f2 cnildren of mine ane: theI! cieceasec: cnilarer 0; mine represented rn- ther: living issue. F 0" purDose6 of making this division, the 'Trustee snaIl add iifI survived my wile. Jl\.NE E. MOORE. but not otherwise). the lair markel value oimy residence which has passed by operation oflaw tel m:' daughter, ELIZABETH MOORE CALCAGNO, to the balance available for distribution_ The Trustee then distribute this hypothetically augmem;ed balance into equal shares as provided above, an equal share to be paid to each living child or set apart for the issue of each deceased child, there being credited against the share of my daughter, ELIZABETH MOORE CALCAGNO, the fair market value of that residence as of the date of my death. Should the fair market value of my residence exceed the value of her share, she shall have no obligation to my estate or this Trust for the excess. (d) The Trustee shall further divide each share set apart for the issue of a deceased child into a separate per stirpital share for each issue, and shall administer and distribute each share as follows: (i) The Trustee shall pay to or for the benefit of the issue (hereinafter referred to as the "Beneficiary" of his or her Trust) so much of the net income as may be necessary to maintain the Beneficiary in the proper station in life, including proper support, maintenance, medical care, and college or higher education. Page 4 r "[--'1 ~_ - .,'t, Page 5 (Ii 'Tnt r:ITUStB/;:' shuL alS(; distrinuu. 0i mU2l: 0' thE pnnclpa' 0' thE 'frus: a~. In the dJSCretlOl' 0 tm Trustee. mH" bE' necessary LC mamtain thE Beneficia",' II. the proper station in lifE. includmg prover suppon. maintenance, medica] cane, and colJege OJ' highe:' education. (iiii Upon the attainmem of the age ofthirty-five (35) years by the Beneficiary, the Trust shall terminate, and the Trustee shall distribute to the Beneficiary all the assets of the Trust. (iv) Should the Beneficiary die before fmal distribution of the assets ofthe Trust, but be survived by then living issue, the Trustee shall quarterly pay the net income from the Trust tel or for the benefit of the issue, per stirpes, living at each time of quarterly distribution; as soon as anyone of the issue attains the age of twenty-one (21) years, and in no event later than twenty (20) years following the death of the Beneficiary, the Trustee shall pay over all of the then assets in the Trust to the then living issue of the Beneficiary, per stirpes, Should the Beneficiary die before final distribution and not be survived by then living issue, the provisions of subparagraph (v) herein shall obtain, (v) If, before final distribution ofthe assets of any Trust established for issue of a deceased child, there is r \- 1..-1; '""--} - ~ ,', 11(., l1vinf Beneficla~.\' 0:' tna; r:r rus',. i; silal te:--nllnatt, Tn~ principal or th~' 'l'rus; snat U~' i:ldde(~ 1.( tht other r:J.'ruSt~ created unde:' thif Wi\' iOT tlk benei): 0; tl1P other issue o' my deceased child, 1li the same proportions in which the Trusts were originally funded, If any Trust, created for issue of deceased children had previously been terminated, the benefIciaries who received the principal of that Trust shall collectively be considered a "Trust" for the purpose of this paragraph, and one share shall be paid directly to each Beneficiary in the same proportion by which each received the principal of the Trust If any benefIciary is deceased, the share of the deceased Beneficiar:r shall be paid to his or her then living issue, per stirpes, ITEM VI; The following provisions shall apply to "Trust B"; (a) Trustee shall have, hold, manage, invest and reinvest the assets of this Trust, collect the income and beginning at my death pay over the net income in convenient, at least annual, installments to my wife, JliNE E. MOORE, during her lifetime. (b) The Trustee shall also, from time to time, pay to my wife so much of the principal of this Trust as the Trustee deems necessary for the proper support, maintenance and medical care of my wife. (c) Upon the death of my wife, the Trustee shall pay all accrued income and all income accumulated but undistributed to the Page 6 , , ' ~I ;'SLak 0' m:~ ClelO;,asec wilt~ ane saaL tnereahe:' transie" tlE tiler. r;,mainm[:'prmlOlPui anilE ';rus: u "Trus: A' LC (W nelc... aammisLereL and dlsl;ribute(~ m accordance with tnt provisions o~ ITEM \' 0;' tiu~ WilL \d' If my wife should not survive me, then the provJsionF of "Trust B" shall be void and the pan of my estate which would have constituted "Trust B" shall be added to "Trust A" to be disposed of in accordance with ITEM IT of this Will. (e) The Executor shall be authorized in the Executor's sole, exclusive and unrestricted discretion to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code of 1986 as amended, or any corresponding provision of the Federal estate law), to qualify all, none or a fraction of "Trust E" for the Federal estate tax marital deduction, The decision of the Executor with respect to the exercise of the election shall be final and conclusive upon all persons whose interests in my estate are directly or indirectly affected by the election. Only property which is fully eligible for the marital deduction under Federal estate tax law shall be assigned to this Trust. Notwithstanding anything to the contrary contained in this Will, the Trustee ofthis Trust shall not retain beyond a reasonable time any property which may at any time be or become unproductive, nor shall Trustee invest in unproductive property. Notwithstanding the provisions of subparagraph (c) of this Item, the Trustee shall pay to the Executor of my wife's estate, out of the principal of this Trust upon the death of my wife, an amount equal to the estate, inheritance, transfer, succession and other death taxes ("death taxes"), Federal, state and 1.I\{tI ~_.VV'\. Page 7 otne;". pavabl" tn' reason 0' tilc' H1ClUsiOl 0' till' value O"'.':TUS; Dropen.:, n:: ill:'- \viE-:<;:; estatE::. Suet pEi?nlen~ snaIl t)"-: equal t\ tht" anlOUIli h:,- \vhicli,l .' th~ total of suet!. death ta.'{e::: paicL n:~ nl~- wife ~ estatE:" exceed.;::. ~:?' the total of'such death taxeE which would have been pa:vablt if thb value ofthe Trust propert.y had not been included in he;" estaL8. Tht' deLermination by my wife'E ExecutOJ' ofthe amount pa:vablt hereunder shall be final. I direct the Trustee to pay such amoun'L promptly upon written request of my wife's Executor. The final determination of the amount due hereunder shall be based upon the value as finally determined for Federal estate tax purposes in my wife's estate. Aher payment of the amount finally determined to be due hereunder, the Trustee shall be discharged from any further liability with respect to such payment. My wife may waive her estate's right to payment under this subparagraph by Will, executed after my death, in which she specifically refers to the right to payment hereunder given to her estate. ITEM VII: No part of the income or principal of any Trust created by this Will shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankruptcy of any beneficiary prior to his or her actual receipt of income or principal distributed. The Trustee shall pay the net income and the principal to the beneficiaries specified by me, as their interests may appear, ",>ithout regard to any attempted anticipation, pledging or assignment, and without regard to any claim or attempted levy, attachment, seizure or other process against the beneficiary. ITEM'ilIH: The Executor and the Trustee shall each possess the following powers, each of which may be exercised without court approval and in a fiduciary capacity only: Page 8 \ I~I '~\{. 'VV\ Page 9 \U cetau" an.', inVeStrrlenL~ 11l8Vt:' a; nJl (Ie-alL. lTIClUGln;' specifical1,,- thOSl' c;onsisbnf 0' SUlCL 0' an', banL even i:' J i12v, namec Iha; bank at the Execllto" 0,' 'Tl'UStee:. (b, To vary investments, and 10 invesr ie bondE, stocks, notes, Teal estate mortgages or other securities or in other property, real OT personal, witham being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries, (c) In order to divide the principal of a Trust or for any other purpose, including final distributions, the Executor and Trustee are authorized to divide and distribute personal property and real property, partly or wholly in kind, and to allocate specific assets among beneficiaries and Trusts so long as the total market value of each share is not affected by the division, distribution or allocation in kind, The Executor and Trustee are each authorized to make, join in and consummate partitions oflands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, 'with as wide powers as an individual owner in fee simple, (d) To sell either at public or private sale real and personal property severally or in cDnjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser(s), cDnveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale(s), The Executor and Trustee are authorized to execute, acknowledge and deliver deeds, assignments, I~~~ optlon~ 0:" other vv::~i1nlg:::; at nesessa~",:" or eOnvSDlel1", II any 0." Lilt., powe:" conferreo UPOlc the' ExecuteJ:' and 'I-rUStel', le i '1\1 n10YtgagE' rea] estate, and t(1 make leases 0:' real estatE::. (fi To borrow mone!- from any person, including th~ Executor or Trustee, to pay indebtedness of mine or of my estate, m;penses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate or any Trust established by this WilL This paragraph shall not be construed to authorize borrowing from "Trust B", (g) To pay all costs, taxes, expenses and charges in connection with the administration of my estate or any Trust established under this WilL If any death taxes are payable with respect to my estate, these taxes shall be paid from "Trust A", (h) To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as the Executor deems prudent and appropriate, (i) To vote shares of stock which form a part of my estate or any Trust established under this Will, and to exercise all the powers incident to the ovmership of stock. Page 10 1..J\:1J''l I.l 'It< umtp witt otne:' oWner~ o"prope,lY Slmlla:' t( propen.' lL ill' eScatt' te! carry out plans io,' tn8 reorganizaciOT! 0" any compan: \\'hose securities forn} a parr, of' ITl.'- e.statt, (I: I To disclaim any interesl. in property which would devolve to me or my estate by whatever means, including bUl not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under a third-party beneficiary contract. m To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m) To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor or Trustee deems appropriate, and to compensate these persons from assets of my estate or trust, without affecting the compensation to which the Executor and Trustee are entitled. (n) To divide any Trust created in this Will into two or more separate Trusts so that inclusion ratio for purposes of the generation- skipping transfer tax shall be either zero or one, in order that an election under Section 2652(a)(3) of the Internal Revenue Code may be made with respect to one of the separate Trusts, or for any other reason. \ \,.,-- \J--- _~_ ~, Page 11 \(1 TCi allocatE:-: adrrllI11sttat1Vt' expensef tCI lne()nl~~ O~' t( prmcmaL a~ tilt, Executa:' or Trllsr,et' deemE appropriate Howeve:', Il( allocaLl0!1 to mcome shall bf.- mad" ii tiw efiecl 0;' thE' allocatioL i~ te, cause a reduction in the amoum 0:' an\' estate ta;: marita', deductIOn 0:- estate ta, charitable deduction, \p \ To do all other acts in their judgment necessary or desirable for the proper and advantageous management, investment and distribution of the estate and Trusts established under this WilL ITEM IX: The Trustee is authorized to distribute principal and/or income in anyone or more of the following ways if the Trustee, in the sole discretion of the Trustee, considers the beneficiary unable to apply distributions to the beneficiary's own best interests, or if the benefIciary is under a legal disability: (a) Directly to the beneficiary; (b) To the legal guardian or conservator of such beneficiary; (c) To the Trustee, or to another person selected by the Trustee, as custodian under the Pennsylvania Uniform Transfers to Minors Act as to a beneficiary under the age of twenty-one (21) years; Cd) To a relative afthe beneficiary, to be expended by that relative for the benefit af the beneficiary; or Page 12 U~ ~ I .... }'"- ~".".....'., teE." dlrectl:. appl,vinr dlS::::,i[lutioIl~-~ in~' tn(~ uenefi: or thf beneficia~c . Tlli:c Dower shall no, apply to an'" disrributiom' to my SpOUSe' from any truSt which has aualified fOe" the marital deduction in m:" estate. ITEM X: Should my wife, JANE E. MOORE, by Will or Agreement of Trust, establish Trusts similar to the Trusts I have established fOY the benefit of my issue, the Trustee of each Trust created in this Will shall have the right to merge it with the similar Trust created by my wife for the same beneficiaries. If merged, the Trustee shall operate the merged Trusts as a single T'rust. ITEM XI: iillY person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. il.ny person (other than myselD who has died at the same time as any beneficiary under this \/iTiIl, or in a connon disaster with that beneficiary, or under such circumstances that the order of deaths cannot be established by proof, shall be deemed to have predeceased that beneficiary. ITEM XII: In the absence of actual knowledge of a breach of trust, or information concerning possible breach of trust that would cause a reasonable person to inquire, a successor Trustee is under no duty to examine the accounts and records of a predecessor Trustee, or to inquire into the acts or omissions of the predecessor, and is not liable for any failure to seek redress for any act or omission of the predecessor. The successor Trustee shall have responsibility only for property which is actually delivered to him or her by the predecessor and shall have all of the powers conferred upon a Trustee hereunder. Page 13 c~~ :NL. ITEM XIII r:rlH: ~Tustes, or- aL annua: tJaSli:, snal provlU8 eac!: mcome beneficia,,~ wh(. 1mb at1amec tm. age 0" eWhteen .18 vean. ane: the Guardian of the person 0;' am meomE: beneficiary wh(, hab no~, attame( tlw ag,' of eighteen 18; veal's. statements showin; transactions each 'Trus; estabhsl1ec1 fm the benefi! of thar beneficiary. The beneficiary. Q;' the Guardian of tiw person or such beneficiary: may waive this right to receive an annual accounting. The Truster! mm. at any time, settle any account, or questions concerning the administration of any Trust established under this Will, by agreement with the then current income beneficiaries of the Trust, if legally competent, or if not legally competent, with the Guardian of the person ofthe beneficiary, the legally competent spouse of the beneficiary, or the oldest legally competent relative ofthe beneficiary who would take a portion of the estate of the beneficiary were the beneficiary to die at that time intestate under the laws of the Commonwealth of Pennsylvania. 1my settlement made in accordance with this Item shall bind all persons who have an interest in the Trust, and shall constitute a release and discharge ofthe Trustee with respect to transactions specified in the settlement. ITEM XIV: I hereby nominate, constitute and appoint my wife, J~"L~E E. MOORE, and my daughter, ELIZABETH MOORE CA.LCAGNO, to be the Executrixes, herein referred to as "Executor". In the event of the death, inability or refusal of both of them to serve as Executor, or in the event ofthe death, inability or refusal of both ofthem to serve as Trustee, MENTOR TRUST COMPANY shall serve Executor or Trustee, or both. The Executor and Trustee are specifically relieved from the duty or obligation of filing any bond or other security. IN WITNESS VV'HEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding thirteen (13) pages, at the Page 14 (~~'\:0.C elld or each pagE~ o~. "v~iGL I havt' alS{1 se., ill:"" initiaL. fo~' g-reate~' securiT,," ane tJeu:e: IdellLifi~ation thi~ " .' day of . Ift'~ / I....../~';,....._-~ ~-.....v-.-. ~'~----c..::~-.:.- (SE_s.L WILLIAM THOMAS MOORE. rVI.D We, the undersigned, hereby certify that the foregoing Will was signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament, in the presence of us, who, at his request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year first above WTitten, and we certify that at the time of the execution thereof, the said Testator was of sound and disposing mind and memory. 0'(\ / 1 \ /Y.fl--4- r\~jUJd. ~d (SEiili) Residingat ,,~1Oft; Uk/~rJtJ~J / ~ u- (SEAL) Residing at ~() ~ o711Ji;-kJ JI-. mecJf/I'vU'~ fA f1o~5 IS j / () Residing at '::X:J'f Cei.t;..Jh.c )L.z. hJ /7k 6 ..., 9" / /1'i,' , (" 1)/) '. -.- /f'/J!L 1AICr ~/~(> r/i'/ j \ { Cy (SEAL) ACKN (J\NLEIlGME1\,rr COMMOl\TV\TEALTH OF PENNSYLVANIA S5. COUl\'TY OF / /, " I, \VILLL4.M THOIvL.<\S MOORKlYI.D., Testator, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Wil1 and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein e1."pressed. I ,.c i '--C) ~~G iru._--/l1/"""",',..!TSEALl vVILLL.c\M THOM.A.S MOORE, M.D. Sworn to and subscribed before me this ? O<dayof j, /9, 19ft. / . , I '"~i '-"'fj' , /e- ."? / it.!i(i ( ?ltZ>U,/;" ...::tV {C , I L J No,tary Public My Commission Expires: (SK4..L) ,-- I Notarial Seal , I'vYargaret L.BOYd, Notary PublIc SusquBhal1o" Twp., Dauphin County I l~~\I'I~' Co'~rnisSjCI) E:xplms June 27, 2000 ' AFH'IDiI \,'IT COIvllvlC}[\TVlEALTH OF PENNSYLVANiA CC' ....J/.J. COUI'fry OF i" r I ) / . / /; / n . I __ We,j;'/-4r/v'/!{;"u!5f1i//;', (Y!{}kJZ)((f[: .a<!:JCfj]/U-and (JA./ ,e f k/OC}{JI\ ,the Witnesses whose names are signed to the attached \ . ) or foreg:€\ing instrument, being duly qualified according to law, do depose and say that we were present and saw Testator, \VILLIAM THOM..I\S MOORE, M.D., sign and execute the instrument as his Last Will and Testament; that Testator signed willingly and that he executed said Will as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as Witnesses; and that to the best of our knowledge the Testator was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. ~!J1.vddi~ Witness ~/!ClJJlrM" !~/jd~ ! I 1 Witness o cC/\ c0'j ~- fJ'Z:'") Wltness,~ Sworn to and;subscribed before me t):1is / D'dayof ) , /:'1 1-, 19yf' .....-;:.'/....7[/1 { , I .) . i ) ..., . .' ..-' " .... /' ' '. .' _ '_. , .' . ",~', l, l. .. ,/ -I~ if (( . ( v1ZCC/ (;-f .~/V~( Noiary Public ' My Commission E1>.'])ires: (SEAL) Notarial Seal I \\'iBrQan:;~ L. Boyd, Notary Public SUSLluehanna Twp., Dauphin County M~' Ccrnrlllssron Expires June 27, 2000 l ...._.._-,...,~-- ' :15.1417_ COMNONNEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. ZSO601 NOTICE OF DETERMINATION AND HARRISBURG, PA 171Z8-0601 ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ,EV-TUEXAF, m-,2~ R~'¥'~ ' DATE Oq-19-ZOOq t~i~ ESTATE OF MOORE WILLIAM T DATE OF DEATH 11-05-2002 FILE NUMBER 21 02-1055 'C~ ~P~ 20 :~','ii :ji3 COUNTY CUMBERLAND ELYSE E ROGERS ESG ACM 202 KEEFER ETAL Amoun~ Remi~ed q15 FALLOHFIELD RD ~0~ CAMP HILL PA HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment. CUT ALONG THIS LINE ~'~ RETAIN LOgER PORTION FOR YOUR FILES REV-736 EX AFP (01-02) ~ NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ESTATE OF MOORE HILLIAM T FILE N0.21 02-1055 ACM 202 DATE 0~-19-200~ ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified .00 2. Pennsylvania Inheritance Tax Assessed 25,680.78 (Excluding Discount and/or ~nterest) 5. Inheritance Tax Assessed by Other States .00 or Territories of the Un,ted States (Excluding D~scount and/or Interest) q. Total [nhergtance Tax Assessed 25z680.78 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Prevgously Assessed Based on Federal Estate Tax Return .00 7. Addgt~onal Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE . O0 ~ZF PAID AFTER TH/S DATE, SEE REVERSE SIDE (/F TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE;iUZRED FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)~ Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 9/24/2004 ROGERS ELYSE E 415 FALLOWFIELD ROAD SUITE 102 CAMP HILL, PA 17011-4906 RE: Estate of MOORE WILLIAM THOMAS File Number: 2002-01035 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 will become delinquent on: 11/05/2004 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Personal Representative(s) Judge STATUS REPORT UNDER RULE 6.12 Name of Decedent: William Thomas Moore Date of Death: November 5, 2002 Will No. Admin. No. 2002-01035 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes X No 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 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 X b. The separate Orphans' Court No. (if any) for the l~r~nal representative's account is: c. Did the personal representative state an account informal~ to the parties in interest? Yes X No__ d. Copies of receipts, releases, joinders and approvals of form-'~l or informal accounts may be filed with the Clerk of the Orphans' coUrt and ~y be attached to t~his report. , ..~, ~~~_~ Date: ~ 3¢-c'b/ SignatUre Elyse E. Rogers, Esquire Name (Please type or print) 415 Fallowfield Road, Suite 301 Address Camp Hill, PA 17011 (717) 612-5801 Telephone Capacity: __ Personal Representative X. Counsel for Personal Representative BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 260601 HARRISBURG, PA 17128-0601 ELYSE E ROGERS KEEPER ETAL 415 FALLOWFIELD CAMP HILL ESQ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RD 30 PA 17011 REV-1547 IX AFP (01-03) DATE 09-22-2003 ESTATE OF MOORE WILLIAM DATE OF DEATH 11-05-2002 FILE NUMBER 21 02-1035 - COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 T CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS _-~______________________ ------------------------- -------------------------- ---------------------------------- REV-1547 EX AFP CO1-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MOORE WILLIAM T FILE N0. 21 02-1035 ACN 101 DATE 09-22-2003 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets ~1) ,00 NOTE: To insure proper (2) 620 , 982.75_ credit to your account, (3) ,QO submit the upper portion 0 0 of this form with your (4) , c5) 33,357.49 tax payment. c6) .00 C7) 549,132.04 203,472.28 1 ca) , APPROVED DEDUCTIONS AND EXEMPTIONS: 56,179.46 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10,4 1 5.8 1 C10) - 10. Debts/Mortgage Liabilities/Liens (Schedule I) 66.595.27_ (11) 11. Total Deductions 1 , 136, 877 . O 1 C12) 12. Net Value of Tax Return .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C14) 1,1 36,8 77.01 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESS MENT OF TAX: 547,479.55 X 00 = .00 15. C15) Amount of Line 14 at Spousal rate 589,397.46 X 045 = 2.6,522.89 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 00 X 1 2 _ .0 0 17. C17) Amount of Line 14 at Sibling rate , 00 X 15 = . 00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) C19)= 26,522.89 19. Principal Tax Due DATE NUMBER 01-29-2003 CD002109 08-04-2003 CD002869 SCOUNT (+) AMOUNT PAID ST/PEN PAID (-) 842.11 16,000.00 .00 9,680.79 TOTAL TAX CREDIT 26,522.90 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE w orruun_ ~FE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ELYSE E ROGERS ESQ KEEPER ETAL 415 FALLOWFIELD RD 30 CAMP HILL PA 17011 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES '~ ---------------------------------------------- ----------------------------- ------- --------------- REV-483 EX AFP (01-03~ ** NOTICE OF DETERMINATION AND ASSESSMEN OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ** ESTATE OF MOORE WILLIAM T FILE N0.21 02-1035 ACN 201 DATE 09-22-2003 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed CExcludin9 Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: PAYMENT I RECEIPT DATE NUMBER DISCOUNT C+) AMOUNT PAID INTEREST/PEN PAID C-) 18,534.2.7 25,680.78 .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 CIF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF_TOTALrDUE IccREorvrRCD SIDE DFRTHIS„FORM)FORDINSTRUCTIONS.) REV-4B3 EX AFP (01-03) DATE 09-22-2003 ESTATE OF MOORE WILLIAM T DATE OF DEATH 11-05-2002 •FILE NUMBER 21 02-1035 COUNTY CUMBERLAND ACN 201 Amount Remitted 25,680.78_ .00 REV-t470 EX (6-88) ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 s Moore, William T. Daniel Heck ITEM SCHEDULE NO. INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBEK 2102-1035 201 EXPLANATION OF CHANGES The maximum "State Death Tax Credit' has been recalculated according to the revisions to the Pennsylvania Estate Tax as revised by ACT 89 of 2002. This revision is effective for decedents dying on or after July 1, 2002. Row Page COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION NOTICE OF DETERMINATION AND DEPT. 280601 ASSESSMENT OF PENNSYLVANIA HARRISBURG, PA 17128-0601 ESTATE CLOSING ELETTER EDERAL REtl-736 EX AFP (01-027 DATE 04-19-2004 ''`. ESTATE OF MOORE WILLIAM T DATE OF DEATH 11-05-2002 FILE NUMBER 21 02-1035 COUNTY CUMBERLAND 'OC rti ;' ,' ~~' __ _ ACN 202 ELYSE E ROGERS ESQ Amount Remitted KEEPER ETAL 415 FALLOWFIELD RD 3~0 CAMP HILL PA ~~011 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CARLISLENDPAO 17013 HOUSE NOTE: To insure proper credit to your account, submit the uPPORpYOURnFILES s for=ith-Your-tax-payment~- CUT ALONG THIS LINE - _ RETAIN_ LOWER PORTION F ------------------------------- ** NOTICE OF DETERMINATION AND ASSESSMENT REV-736 EX AFP (01-02) OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLO ACN 202TE DATE 04-19-2004 .._,.., WT~LIAM T FILE N0.21 02-1035 naiw~~ ••~ -~ - EST AX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 3, Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due 25,680.78 .00 6, Amount of ecle~allEstateETaxtReturnPreviously Assessed Based on F 7. Additional Pennsylvania Estate Tax Due TAX CREDITS: DISCOUNT (+) PAYMENT RECEIPT INTEREST/PEN PAID (-) DATE NUMBER AMOUNT PAID .uu 25,680.78 .00 .00 .00 .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE ^IF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. DUETATREFUND.ISEEEREVERSE SIDE OFRTHIS•FORM)FOROINSTRUCTIONS.) ~~-