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HomeMy WebLinkAbout02-1005N ~/ _ McNees Wallace & Nurick LLB attorneys at law SHARON R. PAXTON DIRECT DIAL: (717) 237-5393 E-MAIL ADDRESS: SPAXTON 4~MWN.COM November 6, 2002 Q~ -io c~ Mary C. Lewis, Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Harold Finegold Our File No. 16757-0001 Dear Ms. Lewis: Enclosed for filing of record are the following documents: (1) Original Limited Durable Power of Attorney of Harold Finegold dated April 11, 1995, and Addendum to Limited Durable Power of Attorney dated October 7, 2002; and (2) Harold Finegold Revocable Inter Vivos Trust Agreement dated February 7, 1995, together with a First Amendment dated May 9, 1997, and a Second Amendment dated October 7, 2002. Also enclosed is a check in the amount of $71.00 to cover the filing fees ($20 for the Power of Attorney and $3 per page for the Trust Agreement and Amendments). Please contact the undersigned with any questions. Very truly yours, McNEES WALLACE & NURICK LLC /~ By Sharon R. Paxton SRP:aI Enclosures cc: Mr. Harold Finegold Mr. John Campbell PO Box 1166 • 1OO PINE STREET • HARRISBURG, PA 17108-1166 • TEL: 717.232.8000 • FAX: 717.237.5300 • WWW.MWN.COM COLUMBUS, OH HAZLETON, PA • WASHINGTON, DC LIMITED DURABLE POWER OF ATTORNEY KNOW ALL MEN BY THESE PRESENTS, that I, HAROLD FINEGOLD, Principal, of Cumberland County, Pennsylvania, have made, constituted and appointed, and by these presents do make, constitute and appoint Dauphin Deposit Bank and Trust Company, my true and lawful attorney, hereby revoking any and all prior appointments, for me and in my name, place and stead to: 1. Make, execute and deliver checks, promissory notes, drafts or other commercial instruments, inclusive of any payable to said attorney, or to the undersigned Principal, or to my or our order, against any moneys or funds now or hereafter deposited to the account of the undersigned, or standing to the credit of the undersigned with any financial institution; 2. Endorse for collection or transmission and remittance or otherwise, and deposit with any financial institution any promissory notes, checks, drafts, or other commercial instruments payable to or purporting to be owned by the undersigned; also, to deposit with the Bank for account of the undersigned any funds, stocks, bonds, securities or other valuables; 3. Sell, transfer or otherwise dispose of, and manage, my personal residence for or on my behalf, provided that such management shall be limited to maintaining, repairing and insuring my personal residence and shall not include the renting or leasing thereof, and provided further that the Bank may not sell my personal residence unless I have been incapacitated for a period of at least three (3) years, as determined pursuant to Paragraph 12 below; 4. Sign tax returns on my behalf and to appear for me before any taxing authorities; 5. Exercise complete dominion and control over any and all safe deposit boxes, chattel or property, personal or real, owned by me, or in which I have any interest; 6. Exercise complete dominion and control over any and all interests, vested or contingent, emanating from testamentary estates or trusts, heretofore or hereafter acquired; 7. Exercise complete dominion and control over any and all employee benefits to which I may now or hereafter be entitled; 8. Exercise complete dominion and control over any and all policies of life insurance owned by me or the proceeds to which I may now or hereafter be entitled; 9. Exercise complete dominion and control over any and all social security, veteran, county, state or federal benefits to which I may now or hereafter be entitled; 10. Create a trust for my benefit, and make additions to an existing trust for my benefit; and 11. Pursue claims and litigation; institute, prosecute, defend, abandon, arbitrate, compromise, settle or otherwise dispose of, and appear for me in, any legal proceedings before any tribunal regarding any claim relating to me or to any property interest of mine; collect and receipt for any claim or settlement proceeds; waive or release rights of mine; employ and discharge attorneys and others on such terms (including contingent fee arrangements) as the attorney-in-fact deems appropriate; and, in general, exercise all powers with respect to claims and litigation that I could if present. 12. Notwithstanding anything contained herein to the contrary, this Power of Attorney shall become effective only upon my incapacity. My incapacity shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to me and as named hereafter, which certificate states that I am physically or mentally incapable of managing my financial affairs. The two physicians shall be Dr. George M. Sylvestri and Dr. V. K. Nadar, or if they are not available, any of their associates at Cowley Medical Associates. The physician's certificate shall be attached to the Power of Attorney or filed of record if the Power of Attorney has been filed of record, if permitted by applicable law. 13. I will be deemed to have regained capacity by a certificate executed by two licensed physicians (in the manner set forth in Paragraph 12 above) and delivered to my attorney-in- fact, which certificate states that I am physically and mentally capable of managing my financial affairs. The physician's certificate shall be attached to the Power of Attorney or filed of record if the Power of Attorney has been filed of record, if permitted by applicable law. Upon my regaining capacity, this Power of Attorney shall not be revoked but shall become effective again upon my subsequent disability or incapacity proved by physician's certificate as set forth above. 14. I hereby waive any physician-patient privilege in my favor (solely for purposes of determining my capacity for purposes of this Power of Attorney) and I authorize the aforesaid physicians to examine me and disclose my physical or mental - 2 - condition in order to determine my incapacity or capacity for purposes of this Power of Attorney. NOTWITHSTANDING THE FOREGOING, DAUPHIN DEPOSIT BANK AND TRUST COMPANY SHALL HAVE THE AUTHORITY TO EXERCISE THE FOREGOING POWERS SOLELY FOR THE PURPOSE OF FACILITATING THE TRANSFER OF ASSETS AND FUNDS TO THE HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST. Should a petition for the appointment of a guardian of my estate be commenced in this or any other jurisdiction, I hereby express my intention that it be appointed, and request said Court to so appoint Dauphin Deposit Bank and Trust Company as the guardian of my estate. It is the specific purpose of this Limited Durable Power of Attorney to survive any and all disabilities, physical or mental, that may befall me. It is understood that this Power of Attorney may be revoked only by notice in writing signed by the undersigned and delivered to Dauphin Deposit Bank and Trust Company; but if terminated without notice thereof being given to a Bank or others, the undersigned, for the purpose of inducing a Bank and others to act hereunder, hereby agree(s) that a Bank and others shall be saved harmless from any loss suffered or liability incurred by it or them in acting hereunder until notice of such termination or revocation shall have been received by or delivered to such person relying hereon. IN WITNESS WHEREOF, the undersigned has caused _t is instrument to be duly executed this ~ day of ~~ 1995. WITNESS: ~'~ pit, ~~ L~-t.-c~y - 3 - ADDENDUM TO LIMITED DURABLE POWER OF ATTORNEY I, HAROLD FINEGOLD, hereby execute this Addendum to my Limited Durable Power of Attorney dated April 11, 1995, to clarify my intentions regarding the physician's certificate required under Paragraph 12 of my Limited Durable Power of Attorney. Paragraph 12 states that the Power of Attorney shall become effective only upon my incapacity, which shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to me, which certificate states that I am physically or mentally incapable of managing my financial affairs. The physicians referenced in the Power of Attorney are Dr. George M. Sylvestri, Dr. V. K. Nadar, or any of their associates at Cowley Medical Associates. Cowley Medical Associates no longer exists, and I wish to designate my current physician, Dr. Kenneth Harm, Jr., and any of his associates at Good Hope Family Physicians of Enola as the physicians to make such determination regarding my capacity. IN WITNESS WHEREOF, I have executed this Addendum on the 7th day of October, 2002, in the presence of the undersigned witness. WITNESS: HAROLD GOLD REVOCABLE TRUST AGREEMENT by and between ~-Iarold Finegold, Settler and Dauphin Deposit Bank and Trust Company, Trustee - 1 - HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST THIS TRUST AGREEMENT is executed in duplicate on the~~r~day of February. 1995, by Harold Finegold, of 57 Windsor Way, Camp Hill, Pennsylvania. as SETTLOR, and himself, Harold Finegold, as Trustee. Additionally. the Settlor has executed each page of the duplicate copies of this Trust. ARTICLE I Co-Trustee and Trustee Succession. If the Settlor dies or becomes incapacitated. then and in that event the Trustee named below shall immediately become the successor Trustee under this Trust Agreement. The Settlor's incapacity shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to the Settlor and as named hereafter. which certificate states that the Settlor is physically or mentally incapable of managing his financial affairs. The two physicians shall be Dr. George M. Sylvestri and Dr. V. K. Nadar, or if they are not available. any of their associates at Cowley Medical Associates. The physician's certificate shall be attached to the Trust Agreement or filed of record if the Trust Agreement has been filed of record. if permitted by applicable law. Settlor will be deemed to have regained capacity by a certificate executed by two licensed physicians and delivered to the Trustee(s), which certificate states that he is physically and mentally capable of managing his financial affairs. Settlor hereby waives any physician-patient privilege in his favor (solely for determining his capacity for purposes of this Trust Agreement) and authorizes physicians to examine him and disclose his physical or mental condition in order to determine his incapacity or capacity for purposes of this Trust Agreement. The Settlor may also at any other time. including immediately on execution of this Trust Agreement, upon written instruction appoint the Trustee named below as Co-Trustee or as successor Trustee. This Trust shall become irrevocable should the Settlor die or become incompetent. The Settlor names the following as successor Trustee: DAUPHIN DEPOSIT BANK AND TRUST COMPANY. Third parties may rely on an affidavit by said Dauphin Deposit Bank and Trust Company stating that it is duly and properly acting as Trustee hereunder. All references herein to Trustee shall include Harold Finegold and any successor Trustee(s). ARTICLE II DescriQtion of Pro erty Transferred. The Settlor assigns, grants, conveys, transfers and delivers to the Trustee the property described in Schedule A. annexed hereto and made a part hereof. Any insurance policies that may be delivered to c- -~--~ ,.~:. ~ ( Sea 1 , ,- - 2 - the Trustee hereunder or under which the Trustee may be designated as beneficiary. the proceeds of all such policies being payable to the Trustee, and any other property that may be received or which has been received by the Trustee hereunder. including all property received under the Settlor's Last Will and Testament, as invested and reinvested (hereinafter referred to as the "Trust Estate"), shall be held. administered and distributed by the Trustee as hereinafter set forth. ARTICLE III Provisions for Settlor During_Lifetime. The Trustee shall hold. manage, invest and reinvest the Trust Estate (if any requires such management and investment) and shall collect the income therefrom and shall dispose of the net income and principal as follows: A. During the lifetime of the Settlor, the Trustee shall pay to or for the benefit of the Settlor all the net income from this Trust in such periodic installments as Trustee shall find convenient but at least as often as quarter-annually. Trustee shall also provide periodic statements to Settlor as Trustee shall find convenient, but at least as often as quarter-annually. The Trustee shall maintain books of account which shall be open to inspection by Settlor or his authorized representative. B. During the lifetime of the Settlor, the principal of the Trust shall be distributed to or for the benefit of the Settlor from time to time as necessary or advisable. in the sole discretion of the Trustee(s), for his support, maintenance and health care and/or to maintain the standard of living now maintained by the Settlor. C. During the lifetime of the Settlor, the Trustee is authorized to pay for (1) services rendered by the attorney-in-fact, if any, of the Settlor, and (2) all bills related to the Settlor's entrance to a nursing home or hospital, and related to all medical. therapeutical and surgical procedures recommended for the Settlor. The Trustee shall maintain the equivalent or better of the Settlor's medical, hospital and nursing insurance as was in force and had been authorized for the future in the year of succession by the Successor Trustee. ARTICLE IV Settlor's Rights to Amend, Change or Revoke the Trust Agreement The Settlor may, by signed instruments mailed to the Trustee during the Settlor's life: withdraw property from this Trust in any amount and at any time upon giving reasonable notice in writing to the Trustee; (2) add other property to the Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; >~. ~__-=~~~1~\T ~~~~,-.+~.- ~ ' ( Sea 1 ; ~-- ~ - 3 - f4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties and responsibilities of the Trustee shall not be substantially enlarged without the Trustee's consent. The right to amend this Trust shall be personal to the Settlor. ARTICLE V Payment of Obligations U on Death, and Burial Provisions for Settlor. Upon the death of the Settlor, the Trustee shall pay, as soon after the Settlor's death as practicable, from the Trust Estate, all the Settlor's legally valid debts, funeral and administrative expenses, and debts incurred or payable because of the Settlor's death. All death taxes, including federal, state, and other death taxes, with respect to property forming the Settlor's gross estate for tax purposes, whether or not passing under this Trust Agreement or under the Settlor's Will, including any interest or penalty imposed thereon, shall be considered an expense of administration of this Trust, without apportionment or right of reimbursement. The Settlor's remains shall be interred preferably in Grave Lot Number 20, Row F, Section A, at Kesher Israel Cemetery, Harrisburg, PA, or otherwise in Grave Lot Number 35, Row B-79, Section 2, at the Beth El Congregation of Baltimore, Maryland Memorial Park. The Reese Funeral Home of Harrisburg, PA shall be authorized to fulfill the arrangements, which shall include an unfinished pine coffin, a suitable grave marker, and a flag (as befits a Korean War Veteran). The Trustee is authorized to expend the necessary sums therefor. ARTICLE VI Disposition of Net Corpus Upon Death of the Settlor Upon the death of the Settlor, after payment of obligations as set forth above, the remaining assets in the Trust Estate shall be distributed by the Trustee as follows: A. Ten Thousand Dollars ($10,000.00) shall be distributed outright to each of the following individuals who survive the Settlor; the gift to any who fails to survive shall lapse and be distributed in accordance with section G hereinafter: 1. To the Settlor's brother. JULIUS FINEGOLD; and 2. To the Settlor's brother, LOUIS FINEGOLD. _ B. Twenty Thousand Dollars ($20,000.00) shall be distributed outright to the following individual if she survives the Settlor; the gift shall lapse if she fails to survive and shall be distributed in accordance with section G hereinafter: 1. To the Settlor's sister, SYLVIA GICHNER. ---• ~'"z'~..~!~-~~--~ l Seal ) -z ~\ - 4 - C. Ten Thousand Dollars (510,000.00) shall be distributed outright to each of the following charitable organizations: 1. To the SALVATION ARMY OF AMERICA, of New York, New York, for the purpose of benefitting its charitable work throughout the United States; 2. To the UNITED JEWISH COMMUNITY OF HARRISBURG, PA, for the purpose of benefitting its charitable and community services; and 3. To the CONGREGATION OF THE SISTERS OF BON SECOURS, of Mariottsville, Maryland, for the purpose of benefitting its hospitals in the United States. D. Three Hundred Thousand Dollars (5300,000.00) shall be given outright to the PRESIDENT AND FELLOWS OF HARVARD COLLEGE, CAMBRIDGE, MASSACHUSETTS, to be proportioned by the latter for the benefit, according to each one's relative need, of its undergraduate college and its graduate schools that are associated with the Faculties of Arts & Sciences and of Education. E. Two Hundred Thousand Dollars ($200,000.00) shall be given outright to the TRUSTEES OF BOSTON UNIVERSITY, BOSTON, MASSACHUSETTS, for the benefit of its College of Liberal Arts. F. The balance of remaining assets in the Trust Estate shall be distributed outright in the following proportions to the following charitable organizations: 1. Fifty five percent (550) to the PRESIDENT AND FELLOWS OF HARVARD COLLEGE, CAMBRIDGE, MASSACHUSETTS, to be proportioned by the latter for the benefit according to relative need, of the graduate schools and the undergraduate college associated with the Faculties of Arts & Sciences and of Education; and 2. Forty five percent (45$) to the TRUSTEES OF BOSTON UNIVERSITY, BOSTON, MASSACHUSETTS, for the benefit of its College of Liberal Arts. G. The bequest to any beneficiary who fails to survive the Settlor shall become part of the residual estate and thus shall be distributed in accordance with section (F), above. If any beneficiary and the .Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died firs-t, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor. ARTICLE VII Inca acity of Settlor or Beneficiaries. Any amounts which are payable or dis~butable hereunder to an `r ' '-- '~~_- ~~ ._ ( Seal ) - 5 - incapacitated person may, at the Trustee's discretion, be paid or distributed to the guardian of such incapacitated person (if any), to the person with whom such incapacitated person resides, to a trust existing primarily or exclusively for the benefit of such incapacitated person, or may be applied for the use or benefit of such incapacitated person. The Trustee shall have no obligation to investigate the application or use of any funds paid by the Trustee in accordance with this Agreement. Article VIII Trustee's Powers. No Trustee hereunder shall be required to furnish bond or other security for the proper performance of his or its duties hereunder. Except where otherwise stipulated, each Trustee is empowered to exercise the following powers as well as any other powers conferred by law without the necessity of notice to or consent of any court, but subject to any applicable requirements of ordinary due care: A. To retain any property, whether originally a part of the Trust Estate or subsequently acquired, notwithstanding that said property may not be of a character authorized by law, and to exercise control over any and all employee benefits and any and all social security, veteran, county, state or federal benefits to which the Settlor may now or hereafter be entitled. B. To refrain from commingling Settlor's funds with any other funds administered by the Trustee. C. To transfer or sell any property at any time held by it, at public or private sale, and for such price as it may determine. However, during the lifetime of the Settlor, the sale of the Settlor's residence together with all furnishings and personal effects is generally reserved exclusively to the Settlor, unless the Settlor has been incapacitated for a period of at least three (3)years. The Settlor's residence may not at any time be leased or rented. D. To protect or redeem any property from forfeiture for nonpayment of taxes or other liens. E. To vote any corporate share holdings by proxy. F. To pay, extend, renew, modify,or compromise, upon such terms as it may determine, and upon such evidence as it may deem sufficient, any obligation or claim, including taxes, either in favor of or against the Trust Estate. G. To hold or register any securities or other property of the Trust Estate in the name of a nominee. Where the ~~"r /sC-.. ~j1 ~ tom' r -_ -, ( Seal ) - 6 - Settlor is the sole or a co-trustee, all investment decisions shall be made by the Settlor as regards purchase or sale of any security or derivative. The related function of any institutional co-trustee shall be primarily custodial. Settlor hereby absolutely, unconditionally and irrevocably releases and discharges, and agrees to indemnify and hold harmless any institutional co-trustee, and its successors and assigns, from and against any and all actions, liabilities, claims and demands whatsoever !including reasonable attorneys' fees and other costs and expenses incident to same) resulting from, arising out of or relating in any way to the investment decisions made by Settlor in his capacity as a Trustee or Co-Trustee hereunder. Where the Successor Trustee is the sole trustee, all investment decisions shall be made by the Successor Trustee as regards cash purchases or sales of securities and derivatives. The right to borrow money against portfolio holdings (margin loan borrowing) as part of an investment strategy shall be reserved to the Settlor. This Trust is created on the express understanding that neither the brokerage firms at which the accounts are maintained nor the issuer or transfer agent of the securities held hereunder shall be under any liability whatsoever to see to its proper administration, and that upon the transfer of the right, title and interest in and to the accounts of any Trustee hereinunder, said brokerage firms, issuer or transfer agent shall conclusively treat the transferee as the sole owner of said accounts. In the event that any shares, cash, or other property shall be distributable at any time under the terms of said securities, the said brokerage firm, issuer or transfer agent is fully authorized to transfer, pay over and deliver the same to whosoever shall then be Trustee hereunder, and shall be under no liability to see to the proper application thereof. Until the brokerage firm or the issuer or the transfer agent shall receive from some party interested in this Trust, written notice of any death or other event upon which the right to receive may depend, the brokerage firm, issuer or transfer agent shall be protected in acting upon any notice or other instrument or document believed by it to be genuine and to have been signed or presented to the proper party or parties. H. To hold any separate parts or shares of the Trust Estate wholly or partly in undivided form for convenience of investment and administration. I. To divide and distribute the Trust Estate in kind or in money, or partly in each, or by way of undivided interests, and for such purposes to value any property to be thus divided or distributed at fair market values at the date or dates of distribution. ~-~` ~ -~ -- ~~ ~ ( Sea 1 ) ~ - - 7 - J. To act on all matters pertaining to the Settlor's tax obligations, including the timely filing of the Settlor's annual federal, state, and local (if any) income tax returns, possible appearance before, or other communication with, any taxing authorities, and to make any and all elections available to the Trustee for purposes of any or all income, estate, inheritance, gift and/or succession taxes. K. During the lifetime of Settlor, to pay for the proper maintenance and upkeep of Settlor's usual principal residence, as well as to pay all taxes, insurance, utilities, and other appropriate expenses, such as expenses for emergency repairs and expenses relating to said residence. L. To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so boL-rowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. M. To employ such brokers, custodians, attorneys, accountants and other agents, and to delegate to them such duties, rights and powers as it may determine, and for such periods as it thinks fit. N. To engage in sales, loans and other transactions with the estate of settlor, even if it is also a fiduciary thereof. ARTICLE IX Additional Property The Settlor reserves the right to authorize himself or any other person, or the representative of any other person, to increase the TrUS~ Estate by delivering property to the Trustee, or by having the proceeds of insurance policies made payable to the Trustee, or by bequest or devise by will. During such periods as the Settlor is incapacitated. the Trustee is authorized to transfer assets to itself as 'T'rustee. Article X Compensation of Trustee. Any corporate Trustee shall be entitled to compensation according to its published fee schedule in effect when services are rendered hereunder or as otherwise negotiated with the Settlor. - -- _ t ~'~I f ~ ( Seal r_,.,s ) ~__ - 8 - Article XI Spendthrift and Related Provisions No interest of any beneficiary, either in income or in principal, shall be subject to pledge, assignment, sale, or transfer in any manner, nor shall any beneficiary have the power in any manner to anticipate, charge, or encumber his or her interest, either in income or principal, nor such interest of any beneficiary be liable or subject in any manner for the debts, contracts, liabilities, engagements, or torts of such beneficiary. Article XII Accountings The accounts of the Trustee(s) may be settled and the Trustee(s), their successors and assigns, fully discharged from all liability to the Settlor and other persons, including all beneficiaries, who have or claim to have any beneficial interest in the trust, by the joint written action of the Trustee(s) and all of such persons who are competent to act. No Successor Trustee or institutional Co-Trustee shall be charged with any default occurring prior to its becoming a Trustee hereunder, or with any liability resulting from investment decisions made by Settlor in his capacity as Trustee or Co-Trustee hereunder. Article XIII Situs and Governing Law This Trust Agreement shall take effect only upon the execution of this Agreement by both the Settlor and the Trustee. This Trust Agreement shall have a situs in Cumberland County, Pennsylvania, where the Settlor is domiciled. This Trust Agreement shall be governed and construed in all respects according to the laws of the Commonwealth of Pennsylvania. (Seal) - 9 - IN WITNESS WHEREOF, and intending to be legally bound herebv. the Settlor and the Trustee have executed this Revocable Inter Vivos Trust Agreement typewritten on ten (l0i paces on the date set forth above. SETTLOR ASST Wi Hess 1: ti i Harold Finegol}i Witness 2:~ Dauphin Deposit Bank and Trust Company herewith signifies its consent to acting as successor Trustee or as Co-Trustee or both hereunder: TRUSTEE: Dauphin Deposit Bank and Trust Co. Attest: ~j~ ~ / ~ ~ Secretary Trust Officer ti (COrAOraLe Seal) - 10 - COMMONWEALTii'1~H OF PENNSYLVANIA COUNTY OF ll ~tt~~if ~'`" SS ~~~~ On this, the~day of February. 1995. before me, the undersigned officer, personally appeared HAROLD FINEGOLD, who acknowledged himself to be an adult individual and who executed, as Settlor and Trustee, the foregoing REVOCABLE INTER VIVOS TRUST AGREEMENT for the purposes therein contained- WITNESS my hand and seal t , aay any i ~ . tary;" I (Seal) ~aa'~on of ~l;oia;;es COMMONWEALTH OF PENNSYLVANIA COUNTY OF SS: ~t a ~.1 ~u->/ w- On this, the-~ day of February, 2995. before me, the undersigned officer. personally appeared Michael T. Lehmer, who acknowledged himself to be a Trust Officer of the bank, and who being authorized to do so, executed the foregoing REVOCABLE INTER VIVOS TRUST AGREEMENT on behalf of DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as successor Trustee, for the purposes therein contained. WITNESS my hand and seal eday a,~ ear aforesaid ~; o ar blic '- S e a 1) Notarial Seai Angela f3. Snunnara, l~btary Public My r~~~~lb~`4, CauPhin Count ~r. Exprres Jan. 3, 1988 Ivcrr;~ar, penrty;~, ~"oad;;on o. ~~o~ares ~~~ ar aforesaid tic An e!a B. c ofariai Seai 0 ..hunnara: rotary public Harrisburg, Daun My Comntissicr, f:xpi~e ~acurry n. 3. lggg arnre , i'9nr>vyryani~, Schedule "A" to the HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST AGREEMENT FIRST AMENDMENT to HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST BY THIS AMENDMENT, made this ~~ ~~~~ HAROLD FINEGOLD y dad' °f - 1997, presentl of Cumberland County, e ~~ Settlor and Trustee, pursuant to reserved authorit herebyla~ as amends the Harold Finegold Revocable Inter Vivos Trust (the "Trust Agreement") executed by him on February 27, 1995, as follows: 1. Paragraph A. of Article VI of the Trust Agreement is hereby deleted, thereby eliminating the gifts contained therein for my brothers, Julius Finegold and Louis Finegold. 2. Paragraph B. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "B. Ten Thousand Dollars ($10,000.00) shall be distributed outright to the following individual if she survives the Settlor; the gift shall lapse if she fails to survive and shall be distributed in accordance with section G hereinafter: 1. To the Settlor's sister, SYLVIA GICHNER." 3. In all other respects said Trust Agreement shall remain unchanged and in full force and effect. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto set their hands and seals on the date first mentioned above. WITNESS: -; /; WITNESS: (SEAL.) (SEP,L) COMMONWEALTH OF PENNSYLVANIA COUNTY OF ~ Q ~~ ~ ~ SS : On this, the ~ day of --~~"~ ~ 1997, before me, a Notary Public, the undersigned officer, ersonall a p Y ppeared HAROLD FINEGOLD, known to me (or satisfactorily proven) to be the person who executed, as Settlor and Trustee, the foregoing First Amendment to Revocable Inter Vivos Trust Agreement, and acknowledged to me that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. CAROL A. KDPPENHgVER, Notary Public Harrisburg PA Dauphin County MY Commission Expires March 6, 20pp Nota Public (SEAL) - 2 - SECOND AMENDMENT to HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST BY THIS AMENDMENT, made this ~~day of October, 2002, HAROLD FINEGOLD, presently of Cumberland County, Pennsylvania, as Settlor and Trustee, pursuant to reserved authority, hereby amends the Harold Finegold Revocable Inter Vivos Trust (the "Trust Agreement") executed by him on February 27, 1995, and previously amended by a First Amendment to the Trust Agreement dated May 9, 1997, as follows: 1. The second, third and fourth sentences of Article I of the Trust Agreement are hereby deleted and replaced with the following language: "The Settlor's incapacity shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to the Settlor, which certificate states that the Settlor is physically or mentally incapable of managing his financial affairs. The physicians' certificate shall be attached to the Trust Agreement or filed of record if the Trust Agreement has been filed of record, if permitted by applicable law." 2. Paragraph B. of Article VI of the Trust Agreement is hereby deleted, thereby eliminating the gift contained therein for the Settlor's sister, Sylvia Gichner, who has predeceased him. 3. Paragraph C. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "C. Fifty Thousand Dollars ($50,000.00) shall be distributed outright to the United Jewish Community of Harrisburg to benefit its charitable work in this community and in Israel; and Fifteen Thousand Dollars ($15,000.00) shall be distributed outright to each of the following charitable organizations: 1) To the Salvation Army of America, Harrisburg, PA, for the purpose of benefiting its charitable work; 2) To the Kesher Israel Congregation of Harrisburg, PA, for the purposed of benefiting its Endowment Fund; 3) To the Rabbi David Silver Yeshiva Academy of Harrisburg, for the purpose of benefiting its teaching and charitable services; and 4) To the Jewish Family Services of Harrisburg for the purpose of benefiting its charitable and community services. 4. Paragraph D. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "D. One Hundred Fifty Thousand Dollars ($150,000.00) shall be given outright to the President and Fellows of Harvard College, Cambridge, MA, for the purpose of benefiting Harvard College and its Graduate School Of Arts and Sciences; and One Hundred Thousand Dollars ($100,000) shall be given outright to the President and Fellows of Harvard College, Cambridge, MA, for the purpose of benefiting its Graduate School of Education. 5. In all other respects, said Trust Agreement, as amended by the First Amendment dated May 9, 1997, shall remain unchanged and in full force and effect. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto set their hands and seals on the date first mentioned above. WITNESS SETTLOR: ~~~~ ~~~~ C~~~ (SEAL) HAROLD FINEGOLD " WITNESS: TRUSTEE: ~ ~ ~ (SEAL) HAROLD FINEGOLD -2- COMMONWEALTH OF PENNSYLVANIA COUNTY OF -~, ~• S S ~,.o ~ ~.. On this, the ~7~'" day of ~k-~'ober , 2002, before me, a Notary Public, the undersigned off cer, personally appeared HAROLD FINEGOLD, known to me (or satisfactorily proven) to be the person who executed, as Settlor and Trustee, the foregoing Second Amendment to Revocable Inter Vivos Trust Agreement, and acknowledged to me that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~p~ ~ Notary Publ c ~~ ~~tFilAl,.8EAL (SEAL) ~~ -'~'i+ry Public "~. Pa aeu~nk, My cow, oa oa Pa. O.C. Rule 6.12 STATUS REPORT REGISTER OF WILLS OF Cumberland Name of Decedent: Lucinda C. Gossett COUNTY, PENNSYLVANIA Date of Death: 12/2/2002 File Number: 2002-0 1 1 05 Pursuant to Pa. O.C. Rule 6. I2, 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 ^ 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 fmal account with the Court? ....... Yes ^No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? ............................... ^Yes ~No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date February 23, 2007 - ~ ., ;~ ; ~-~ - _~ !{ is .v ., f- ~ (j^'..! tl.4 ;r .. Signature of Pe,F,lon Filin~ hid -s Form Capacity: Personal Representative [~ Counsel John M. akin Name of Person Filing this Form Market Square Building .saaress Mechanicsburg, PA 17055 (717) 766-3172 Telephone Form RW-10 rev. 10.13.06 ~1 N O O ~~ C Uj~ N 70~ d~ ,a N .._. 0 REVOCABLE TRUST AGREEMENT by and between Harold Finegold, Settlor and Dauphin Deposit Bank and Trust Company, Trustee °]' C)~ c.'~ ri n'' t_ri _ ti. r~ t ~} -- -~~-~ '- C7 _= r..n ~~7 'T7 - 1 - HAROLD FINEGOLD REVOCABLE INTER VIVOS TRUST THIS TRUST AGREEMENT is executed in duplicate on thea~~ day of February. 1995, by Harold Finegold, of 57 Windsor Way, Camp Hill, Pennsylvania, as SETTLOR, and himself, Harold Finegold, as Trustee. Additionally, the Settlor has executed each page of the duplicate copies of this Trust. ARTICLE I Co`Trustee._and_Trustee Succession. If the Settlor dies or becomes incapacitated, then and in that event the Trustee named below shall immediately become the successor Trustee under this Trust Agreement. The Settlor's incapacity shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to the Settlor and as named hereafter, which certificate states that the Settlor is physically or mentally incapable of managing his financial affairs. The two physicians shall be Dr. George M. Sylvestri and Dr. V. K. Nadar, or if they are not available. any of their associates at Cowley Medical Associates. The physician's certificate shall be attached to the Trust Agreement or filed of record if the Trust Agreement has been filed of record, if permitted by applicable law. Settlor will be deemed to have regained capacity by a certificate executed by two licensed physicians and delivered to the Trustee(s), which certificate states that he is physically and mentally capable of managing his financial affairs. Settlor hereby waives any physician-patient privilege in his favor (solely for determining his capacity for purposes of this Trust Agreement) and authorizes physicians to examine him and disclose his physical or mental condition in order to determine his incapacity or capacity for purposes of this Trust Agreement. The Settlor may also at any other time, including immediately on execution of this Trust Agreement, upon written instruction appoint the Trustee named below as Co-Trustee or as successor Trustee. This Trust shall become irrevocable should the Settlor die or become incompetent. The Settlor names the following as successor Trustee: DAUPHIN DEPOSIT BANK AND TRUST COMPANY. Third parties may rely on an affidavit by said Dauphin Deposit Bank and Trust Company stating that it is duly and properly acting as Trustee hereunder. All references herein to Trustee shall include Harold Finegold and any successor Trustee(s). ARTICLE II DescriQtion_of Property Transferred. The Settlor assigns, grants, conveys, transfers and delivers to the Trustee the property described in Schedule A, annexed hereto and made a part hereof. Any insurance policies that may be delivered to ~~ ( Seal C.--'" - 2 - the Trustee hereunder or under which the Trustee may be designated as beneficiary. the proceeds of all such policies being payable to the Trustee, and any other property that may be received or which has been received by the Trustee hereunder, including all property received under the Settlor's Last Will and Testament, as invested and reinvested (hereinafter referred to as the "Trust Estate"), shall be held, administered and distributed by the Trustee as hereinafter set forth. ARTICLE III Provisions_._ fo_r___Settl_or _Durin~c_ Liffetime_ The Trustee shall hold, manage, invest and reinvest the Trust Estate lif any requires such management and investment) and shall collect the income therefrom and shall dispose of the net income and principal as follows: A. During the lifetime of the Settlor, the Trustee shall pay to or for the benefit of the Settlor alI the net income from this Trust in such periodic installments. as Trustee shall find convenient but at least as often as quarter-annually. Trustee shall also provide periodic statements to Settlor as Trustee shall find convenient, but at least as often as quarter-annually. The Trustee shall maintain books of account which shall be open to inspection by Settlor or his authorized representative. B. During the lifetime of the Settlor, the principal of the Trust shall be distributed to or for the benefit of the Settlor from time to time as necessary or advisable, in the sole discretion of the Trustee(s), for his support, maintenance and health care and/or to maintain the standard of living now maintained by the Settlor. C. During the lifetime of the Settlor, the Trustee is authorized to pay for (1) services rendered by the attorney-in-fact, if any, of the Settlor, and (2} all bills related to the Settlor's entrance to a nursing home or hospital, and related to all medical, therapeutical and surgical procedures recommended for the Settlor. The Trustee shall maintain the equivalent or better of the Settlor's medical, hospital and nursing insurance as was in force and had been authorized for the future in the year of succession by the Successor Trustee. ARTICLE IV Settlor's Rights to Amend, Change or Revoke the Trust A reement The Settlor may, by signed instruments mailed to the Trustee during the Settlor's life: withdraw property from this Trust in any amount and at any time upon giving reasonable notice in writing to the Trustee; (2) add other property to the Trust; (3) change the beneficiaries, their respective shares and the plan of distribution; D _c ..: ttr'' ( Seal ) - 3 - {4) amend this Trust Agreement in any other respect; (5) revoke this Trust in its entirety or any provision therein; provided, however, the duties and responsibilities of the Trustee shall not be substantially enlarged without the Trustee's consent. The right to amend this Trust shall be personal to the Settlor. ARTICLE V Payment of Obligations Uvon Death, and Burial Provisions for Settlor. Upon the death of the Settlor, the Trustee shall pay, as soon after the Settlor's death as practicable, from the Trust Estate, all the Settlor's legally valid debts, funeral and administrative expenses, and debts incurred or payable because of the Settlor's death. All death taxes, including federal, state, and other death taxes, with respect to property forming the Settlor's gross estate for tax purposes, whether or not passing under this Trust Agreement or under the Settlor's Will, including any interest or penalty imposed thereon, shall be considered an expense of administration of this Trust, without apportionment or right of reimbursement. The Settlor's remains shall be interred preferably in Grave Lot Number 20, Row F, Section A, at Kesher Israel Cemetery, Harrisburg, PA, or otherwise in Grave Lot Number 35, Row B-79, Section 2, at the Beth E1 Congregation of Baltimore, Maryland Memorial Park. The Reese Funeral Home of Harrisburg, PA shall be authorized to fulfill the arrangements, which shall include an unfinished pine coffin, a suitable grave marker, and a flag (as befits a Korean War Veteran). The Trustee is authorized to expend the necessary sums therefor. ARTICLE VI Disposition of Net Corpus Upon Death of the Settlor Upon the death of the Settlor, after payment of obligations as set forth above, the remaining assets in the Trust Estate shall be distributed by the Trustee as follows: A. Ten Thousand Dollars ($10,000.00) shall be distributed outright to each of the following individuals who survive the Settlor; the gift to any who fails to survive shall lapse and be distributed in accordance with section G hereinafter: 1. To the Settlor's brother, JULIUS FINEGOLD; and 2. To the Settlor's brother, LOUIS FINEGOLD. B. Twenty Thousand Dollars ($20,000.00) shall be distributed outright to the following individual if she survives the Settlor; the gift shall lapse if she fails to survive and shall be distributed in accordance with section G hereinafter: 1. To the Settlor's sister, SYLVIA GICHNER. (Seal) - 4 - C. Ten Thousand Dollars (510,000.00) shall be distributed outright to each of the following charitable organizations: 1. To the SALVATION ARMY OF AMERICA, of New York, New York, for the purpose of benefitting its charitable work throughout the United States; 2. To the UNITED JEWISH COMMUNITY OF HARRISBURG, PA, for the purpose of benefitting its charitable and community services; and 3. To the CONGREGATION OF THE SISTERS OF BON SECOURS, of Mariottsville, Maryland, for the purpose of benefitting its hospitals in the United States. D. Three Hundred Thousand Dollars (5300,000.00) shall be given outright to the PRESIDENT AND FELLOWS OF HARVARD COLLEGE, CAMBRIDGE, MASSACHUSETTS, to be proportioned by the latter for the benefit, according to each one's relative need, of its undergraduate college and its graduate schools that are associated with the Faculties of Arts & Sciences and of Education. E. Two Hundred Thousand Dollars (5200,000.00) shall be given outright to the TRUSTEES OF BOSTON UNIVERSITY, BOSTON, MASSACHUSETTS, for the benefit of its College of Liberal Arts. F. The balance of remaining assets in the Trust Estate shall be distributed outright in the following proportions to the following charitable organizations: 1. Fifty five percent (55~) to the PRESIDENT AND FELLOWS OF HARVARD COLLEGE, CAMBRIDGE, MASSACHUSETTS, to be proportioned by the latter for the benefit according to relative need, of the graduate schools and the undergraduate college associated with the Faculties of Arts & Sciences and of Education; and 2. Forty five percent (45~} to the TRUSTEES OF BOSTON UNIVERSITY, BOSTON, MASSACHUSETTS, for the benefit of its College of Liberal Arts. G. The bequest to any beneficiary who fails to survive the Settlor shall become part of the residual estate and thus shall be distributed in accordance with section (F), above. If any beneficiary and the Settlor should die under such circumstances as would make it doubtful whether the beneficiary or the Settlor died first, then it shall be conclusively presumed for the purposes of this Trust that the beneficiary predeceased the Settlor. ARTICLE VII Incapacity of Settlor or Beneficiaries Any amounts which are payable or distributable here der to an f (Seal) ~' - 5 - incapacitated person may, at the Trustee's discretion, be paid or distributed to the guardian of such incapacitated person (if any), to the person with whom such incapacitated person resides, to a trust existing primarily or exclusively for the benefit of such incapacitated person, or may be applied for the use or benefit of such incapacitated person. The Trustee shall have no obligation to investigate the application or use of any funds paid by the Trustee in accordance with this Agreement. Article VIII Trustee's Powers. No Trustee hereunder shall be required to furnish bond or other security for the proper performance of his or its duties hereunder. Except where otherwise stipulated, each Trustee is empowered to exercise the following powers as well as any other powers conferred by law without the necessity of notice to or consent of any court, but subject to any applicable requirements of ordinary due care: A. To retain any property, whether originally a part of the Trust Estate or subsequently acquired, notwithstanding that said property may not be of a character authorized by law, and to exercise control over any and all employee benefits and any and all social security, veteran, county, state or federal benefits to which the Settlor may now or hereafter be entitled. B. To refrain from commingling Settlor's funds with any other funds administered by the Trustee. C. To transfer or sell any property at any time held by it, at public or private sale, and for such price as it may determine. However, during the lifetime of the Settlor, the sale of the Settlor's residence together with all furnishings and personal effects is generally reserved exclusively to the Settlor, unless the Settlor has been incapacitated for a period of at least three (3)years. The Settlor's residence may not at any time be leased or rented. D. To protect or redeem any property from forfeiture for nonpayment of taxes or other liens. E. To vote any corporate share holdings by proxy. F. To pay, extend, renew, modify,or compromise, upon such terms as it may determine, and upon such evidence as it may deem sufficient, any obligation or claim, including taxes, either in favor of or against the Trust Estate. G. To hold or register any securities or other property of the Trust Estate in the name of a nominee. Where the ,_, ( Seal ) l - 6 - Settlor is the sole or a co-trustee, all investment decisions shall be made by the Settlor as regards purchase or sale of any security or derivative. The related function of any institutional co-trustee shall be primarily custodial. Settlor hereby absolutely, unconditionally and irrevocably releases and discharges, and agrees to indemnify and hold harmless any institutional co-trustee, and its successors and assigns, from and against any and all actions, liabilities, claims and demands whatsoever (including reasonable attorneys' fees and other costs and expenses incident to same) resulting from, arising out of or relating in any way to the investment decisions made by Settlor in his capacity as a Trustee or Co-Trustee hereunder. Where the Successor Trustee is the sole trustee, all investment decisions shall be made by the Successor Trustee as regards cash purchases or sales of securities and derivatives. The right to borrow money against portfolio holdings (margin loan borrowing) as part of an investment strategy shall be reserved to the Settlor. This Trust is created on the express understanding that neither the brokerage firms at which the accounts are maintained nor the issuer or transfer agent of the securities held hereunder shall be under any liability whatsoever to see to its proper administration, and that upon the transfer of the right, title and interest in and to tree accounts of any Trustee hereinunder, said brokerage firms, issuer or transfer agent shall conclusively treat the transferee as the sole owner of said accounts. In the event that any shares, cash, or other property shall be distributable at any time under the terms of said securities, the said brokerage firm, issuer or transfer agent is fully authorized to transfer, pay over and deliver the same to whosoever shall then be Trustee hereunder, and shall be under no liability to see to the proper application thereof. Until the brokerage firm or the issuer or the transfer agent shall receive from some party interested in this Trust, written notice of any death or other event upon which the right to receive may depend, the brokerage firm, issuer or transfer agent shall be protected in acting upon any notice or other instrument or document believed by it to be genuine and to have been signed or presented to the proper party or parties. H. To hold any separate parts or shares of the Trust Estate wholly or partly in undivided form for convenience of investment and administration. I. To divide and distribute the Trust Estate in kind or in money, or partly in each, or by way of undivided interests, and for such purposes to value any property to be thus divided or distributed at fair market values at the date or dates of distribution. (Seal: -~- J. To act on all matters pertaining to the Settlor's tax obligations, including the timely filing of the Settlor's annual federal, state, and local (if any) income tax returns, possible appearance before, or other communication with, any taxing authorities, and to make any and all elections available to the Trustee for purposes of any or all income, estate, inheritance, gift and/or succession taxes. K. During the lifetime of Settlor, to pay for the proper maintenance and upkeep of Settlor's usual principal residence, as well as to pay all taxes, insurance, utilities, and other appropriate expenses, such as expenses for emergency repairs and expenses relating to said residence. L. To borrow money from any person, including any fiduciary hereunder, for any purpose in connection with the administration hereof, to execute promissory notes or other obligations for amounts so borrowed, and to secure the payments of such amounts by mortgages or pledges of any property, real or personal, which may be held hereunder. M. To employ such brokers, custodians, attorneys, accountants and other agents, and to delegate to them such duties, rights and powers as it may determine, and for such periods as it thinks fit. N. To engage in sales, loans and other transactions with the estate of settlor, even if it is also a fiduciary thereof . ARTICLE IX Additional Pro erty The Settlor reserves the right to authorize himself or any other person, or the representative of any other person, to increase the Trust Estate by delivering property to the Trustee, or by having the proceeds of insurance policies made payable to the Trustee, or by bequest or devise by will. During such periods as the Settlor is incapacitated, the Trustee is authorized to transfer assets to itself as Trustee. Article X Compensation of Trustee. Any corporate Trustee shall be entitled to compensation according to its published fee schedule in effect when services are rendered hereunder or as otherwise negotiated with the Settlor. (Seal - 8 - Article XI Spendthrift and Related Provisions No interest of any beneficiary, either in income or in principal, shall be subject to pledge, assignment, sale, or transfer in any manner, nor shall any beneficiary have the power in any manner to anticipate, charge, or encumber his or her interest, either in income or principal, nor such interest of any beneficiary be liable or subject in any manner for the debts, contracts, liabilities, engagements, or torts of such beneficiary. Article XII Accountings. The accounts of tl'ie Trustee(s) may be settled and the Trustees}, their successors and assigns, fully discharged from all liability to the Settlor and other persons, including all beneficiaries, who have or claim to have any beneficial interest in the trust, by the joint written action of the Trustee(s) and all of such persons who are competent to act. No Successor Trustee or institutional Co-Trustee shall be charged with any default occurring prior to its becoming a Trustee hereunder, or with any liability resulting from investment decisions made by Settlor in his capacity as Trustee or Co-Trustee hereunder. Article XIII Situs and Governing Law This Trust Agreement shall take effect only upon the execution of this Agreement by both the Settlor and the Trustee. This Trust Agreement shall have a situs in Cumberland County, Pennsylvania, where the Settlor is domiciled. This Trust Agreement shall be governed and construed in all respects according to the laws of the Commonwealth of Pennsylvania. (Seal) - 9 - IN WITNESS WHEREOF, and intending to be legally bound hereby, the Settlor and the Trustee have executed this Revocable Inter Vivos Trust Agreement typewritten on ten (10) pages on the date set forth above. SETTLOR Wi ness 1: ~ _ Harold Finego' Witness 2: ~~ ~ ~Yr ~ . X~-~2~ti~ o .. _- Dauphin Deposit Bank and Trust Company herewith signifies its consent to acting as successor Trustee or as Co-Trustee or both hereunder: TRUSTEE: Dauphin Deposit Bank and Trust Co. Attest: 4ssr, Secretary Trust Officer (Corporate Seal) - 10 - COMMONWEALTH OF PENNSYLVANIA ~~,,,, '' "" ~~ S S COUNTY OF ~~ lY~ , On this , the~~'ay of February . 1995 . before me , the undersigned officer, personally appeared HAROLD FINEGOLD, who acknowledged himself to be an adult individual and who executed, as Settlor and Trustee, the foregoing REVOCABLE INTER VIVOS TRUST AGREEMENT for the purposes therein contained. WITNESS my hand and seal (Sea 1 ) Notarial Seal Angela B. Shunnara, Notary Public Harrisburg, Dauphin County My Commission Expires Jan. 3, 1998 Member, ennsylvania AssoGatlon of iVotaries COMMONWEALTH OF PENNSYLVANIA • SS: COUNTY OF ~''"~ . On this, the ~/day of February, 1995, before me, the undersigned officer, personally appeared Michael T. Lehmer, who acknowledged himself to be a Trust Officer of the bank, and who being authorized to do so, executed the foregoing REVOCABLE INTER VIVOS TRUST AGREEMENT on behalf of DAUPHIN DEPOSIT BANK AND TRUST COMPANY, as successor Trustee, for the purposes therein contained. WITNESS my hand and seal (Sea 1 Notarial Seal Angela B. Shunnara, Notary Public Harrisburg, bauphin County My Commission Expires Jan. 3; 1998 Member, Penr~sylvaniaAssociatian o. Noz~.ries ~ ,. Schedule "A" to the HAROLD FINEGOLD REVOCABLE YNTER VIVOS TRIIST AGREEMENT ., C~ `~' ~~ ~ ~ ~ ,~~ ,a r=` ~ r r_-ern N ~-, ~ , ri 0 FIRST AMENDMENT ~~ ~~~ . _ i; _` tv HAROLD FINEGOLD REVOCABLE ~ -- ` '' ~~ INTER VIVOS TRUST mac. BY THIS AMENDMENT, made this ~ day of -, 1997, HAROLD FINEGOLD, presently of Cumberland County, e ylvania, as Settlor and Trustee, pursuant to reserved authorit hereby amends the Harold Finegold Revocable Inter Vivos Trust (the "Trust Agreement") executed by him on February 27, 1995, as follows: 1. Paragraph A. of Article VI of the Trust Agreement is hereby deleted, thereby eliminating the gifts contained therein for my brothers, Julius Finegold and Louis Finegold. 2. Paragraph B. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "B. Ten Thousand Dollars ($10,000.00) shall be distributed outright to the following individual if she survives the Settlor; the gift shall lapse if she fails to survive and shall be distributed in accordance with section G hereinafter: 1. To the Settlor's sister, SYLVIA GICHNER." 3. In all other respects said Trust Agreement shall remain unchanged and in full force and effect. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto set their hands and seals on the date first mentioned above. WITNESS: ,, ~` WITNESS: =' J (SEAL) (SEAL) COMMONWEALTH OF PENNSYLVANIA (~ S S COUNTY OF y(~~,~ 1-~- ~ On this, the ~ day of ~p~y~, 1997, before me, a Notary Public, the undersigned officer, personally appeared HAROLD FINEGOLD, known to me (or satisfactorily proven) to be the person who executed, as Settloa- and Trustee, the foregoing First Amendment to Revocable Inter Vivos Trust Agreement, and acknowledged to me that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. NOTARIAL SEAL Nota Public CAROL A. KOPPENHAVER, Notary Public Harrisburg, PA Dauphin County ( SEAL ) My Commission Expires March 6, 2000 - 2 - Document Type: ACCOUNT AGREEMENT UNIQUE FORM IDENTIFIER C7 na ° ~O ° SECOND AMENDMENT -. ~ ~=n ~ °c t0 _-~ ~ ~ N HAROLD FINEGOLD REVOCABLE '': r ch -:-~~-~~ - INTER VIVOS TRUST <_~'?~'' fl ~:~~ ~ tv ~ --~ ~- -- BY THIS AMENDMENT, made this ~ day of October, 2002, HAROLD FINEGOLD, presently of Cumberland County, Pennsylvania, as Settlor and Trustee, pursuant to reserved authority, hereby amends the Harold Finegold Revocable Inter Vivos Trust (the "Trust Agreement") executed by him on February 27, 1995, and previously amended by a First Amendment to the Trust Agreement dated May 9, 1997, as follows: 1. The second, third and fourth sentences of Article I of the Trust Agreement are hereby deleted and replaced with the following language: "The Settlor's incapacity shall be deemed to exist as of the date of a certificate executed by two licensed physicians unrelated to the Settlor, which certificate states that the Settlor is physically or mentally incapable of managing his financial affairs. The physicians' certificate shall be attached to the Trust Agreement or filed of record if the Trust Agreement has been filed of record, if permitted by applicable law." 2. Paragraph B. of Article VI of the Trust Agreement is hereby deleted, thereby eliminating the gift contained therein for the Settlor's sister, Sylvia Gichner, who has predeceased him. Paragraph C. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "C. Fifty Thousand Dollars ($50,000.00) shall be distributed outright to the United Jewish Community of Harrisburg to benefit its charitable work in this community and in Israel; and Fifteen Thousand Dollars ($15,000.00) shall be distributed outright to each of the following charitable organizations: 1) To the Salvation Army of America, Harrisburg, PA, for the purpose of benefiting its charitable work; 2) To the Kesher Israel Congregation of Harrisburg, PA, for the purposed of benefiting its Endowment Fund; _~-~ a_~l ' .~ i ") ;- [~.., ~- . -~F .~> ; - 3) To the Rabbi David Silver Yeshiva Academy of Harrisburg, for the purpose of benefiting its teaching and charitable services; and 4) To the Jewish Family Services of Harrisburg for the purpose of benefiting its charitable and community services. 4. Paragraph D. of Article VI of the Trust Agreement is hereby amended to read in its entirety as follows: "D. One Hundred Fifty Thousand Dollars ($150,000.00) shall be given outright to the President and Fellows of Harvard College, Cambridge, MA, for the purpose of benefiting Harvard College and its Graduate School Of Arts and Sciences; and One Hundred Thousand Dollars ($100,000) shall be given outright to the President and Fellows of Harvard College, Cambridge, MA, for the purpose of benefiting its Graduate School of Education. 5. In all other respects, said Trust Agreement, as amended by the First Amendment dated May 9, 1997, shall remain unchanged and in full force and effect. IN WITNESS WHEREOF, the Settlor and the Trustee have hereunto set their hands and seals on the date first mentioned above. WITNESS: SETTLOR: c...'/ !C~ ~/ ~7~/'' 1 `/_'~~~ ~ SEAL ( ) HAROLD FINEGOLD WITNESS: TRUSTEE: (SEAL) HAROLD FINEGOLD ' -2- COMMONWEALTH OF PENNSYLVANIA COUNTY OF -~, '~ ~. SS: On this, the ~7~'"' day of ~c-~'obe~r , 2002, before me, a Notary Public, the undersigned officer, personally appeared HAROLD FINEGOLD, known to me (or satisfactorily proven) to be the person who executed, as Settlor and Trustee, the foregoing Second Amendment to Revocable Inter Vivos Trust Agreement, and acknowledged to me that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Pub c Npr~q~, g~ (SEAL) '~ ~~A~ NNotety Public y F~lnas oct. a., ~ooa Page 1 of 6 DEPOSITION OF INDIVIDUAL QUALIFIED TO RENDER OPINION AS TO INCAPACITATION This written deposition of ~Fit~it?LS ~EtJc.f ~~ a witness in this matter, is taken on theday of 'Y~1 ~~ a ~~ a , at ,Pennsylvania. 1. Please state your name and your professional address: a~~~c S ~,~ ~ t^s ~/9-~'~-r ~,,3 !o /~A-r2v~ ~5~~~ ~'~ ~ 7~~~ 2. Please describe your education, training and background with particular emphasis on your expertise in evaluation of individuals wit~incapac~es OR attach to this written deposition your curriculum vitae. ~o ~~~n c ~trT1 N ,y -_~ N `_ CI1 ~ n ,,~ ~ ~ --t-1 ,_. ---~ .___ 3. In your professional capacity, have you had the opportunity to meet with, examine, speak with or otherwise become acquainted with If yes, please state the following: I first became acquainted with ~lt.~ /-~ u~~~.G~ (name of patient) on d ~ o , when ahe was brought to my attention by Jt I have since visited, oken with examined reated) Amon (circle app scab e c acts) other occasions with an average frequency of 1, times per__ (day/week/month/year). ~~ ..~ -~~, ~-~ ,,~, ~ ,-~=~ {~~~~i ^- ~ ..~ ~ .. - C..~ '; .. ~..~ - --'i r ~ ~~ ".~'~ Ci --c# 4. Please evaluate the present condition of this patient with respect to incapacities of the type alleged in the Petition for Adjudication of Incapacity. In particular, please comment on the nature and extent of the alleged incapacities and disabilities and also, insofar as you are able, his/her mental, emotional and physical condition, adaptive behavior, and social skills. Based upon my education, training and experience, as well as my acquaintance with this patient, it is my opinion, to a reasonable degree of medical certainty, that his/l~ex incapacities are as follows: Emotional c ditio ~~ ~~~ f-eaf ..//Physical con ~tion 62GG~Ifi't-~.c~l/J information and to make an communicate decisions in any way. G~-.'C~J«'~J _ ~A~ ~ ~~~~ If yes, please explain your opinion. ~~~ w~~ ~1~4 O,i-- ~,~ 4J- 6. If you are of the opinion that $he is impaired in her ability to effectively receive and evaluate information and to make and communicate decisions in any way, does such impairment render hpr either partially or totally unable to manage his/her financial resources? .~. Mental condition w~,a~~i-er.~ Adaptive behavior ~a. ~~ Socials ills 1 ~ pL dam/' cam.. I"n ~-C.G.c~ 5. Based upon your education, training and experience, and your contacts with this patient, do you have an opinion, to a reasonable degree of medical certainty, whether she is impaired in her ability to effectively receive and evaluate ~~ ~ Page 2 o f 6 If yes, check whether such impairment renders her: Partially unable to manage his/her own finances. V Totally unable to manage his/her own finance. lease explain your opinion. +G`" U 7. If you are of the opinion that the is impaired in h@r ability to effectively receive and evaluate information and make and communicate decisions in any way, does such impairment render hoer either partially or totally unable to meet the essential requirements for her physical health and safety? If yes, check whether such impairment renders her: Partially unable to meet essential requirements for her physical health and safety. Totally unable to meet essential requirements for her physical health and safety. Please explain your opin' n. ~' 8. Please provide an assessment of the severity of any impairments of this patient. Impairm nt (Circle one) a) ~ ~ mild oderat severe b) n2e~-~ mild oderatesevere c) mild moderate severe d) mild moderate severe e) mild moderate severe f) mild moderate severe g) mild moderate severe h) mild moderate severe 9. Is the condition of this patient such that because of her condition, she would be susceptible to undue influence/ bDy unscrupulous or designing persons? ~~ If so, what services or assistance would you recommend as necessary to appropriate management oft ~s atient's finances`? 10. hat services or assistance would you recommend as necessary to meeting the health and safety ne of this patient? 11. Are the services or assistance recommended the least restrictive alternatives? Does the patient need the services of the guardian to make decisions regarding the patient's healthcare, safety and financial resources? In other words, could the patient evaluate, communicate and make decisions regarding his/her health treatment, safety and financial resources in important matters without the guardian? ~-~ If not, please explain why less restri tive alternatives are inap opriate. H~su~ Gcs c~.e:c~ . 11.0 ~~ 12. Based upon your education, training, experience and familiarity with this patient, what is your opinion as to the likelihood that the degree of incapacitation will significantly change?, n , ~~9~u~ G~~~~ ,t'C~N~-t~ 13. Would the physical or mental condition of this patient be harmed by his/her presence in open court? NOTE: Pennsylvania law, 20 Pa.C.S. §5511(a)(1), requires that the alleged incapacitated person be present at the hearing unless a physician or licensed psychologist provides by deposition, testimony or sworn Page 4 of 6 statement, an opinion that his/her physical or mental condition would be harmed by his/her presence in court. If yes, please explain. ',~ ,., ~~ VERIFICATION I, ~~1cJrtlCs' ~~CS ~/~~ ,verify that the statements made in the foregoing deposition are true and correct to the best of my knowledge, information and belief. I understand that the statements herein are subject to the penalties of 18 Pa. C.S. §4904 relating to un,~vor~ falsification to authorities. Signature of Deponent Dated: ~~ l~ Page 6 of 6 BOARDS: AMERICAN BOARD OF FAMILY PRACTICE 1989 1995 2001 EXPIRES 2008 ~h . ~°~s- CURRICULUM VITAE Present Address: Dennis Lewi aacks 4424 O st Blvd. ~ 3 ~ ~ ~~- ~7~~J /~~ Ha urg, PA 17110 ~I~R+QC S~ccR.(, /1 f~ C ~ L (~ Home Telephone: (717) 540-9355 Nationality: South African Place of Birth: Cape Town, South Africa Date of Birth: December 4, 1942 Marital Status: Married, three children aged 33, 31, and 21 years Wife: Physical Therapist EDUCATION 1969 M.B.Ch.B. University of Cape Town Medical School 1969 E.C.F.M.G. 1970 Internship Edendale Hospital, Pietermaritzburg Natal, South Africa Medicine: six months Inpatient and ambulatory care. Acute and chronic conditions, infectious diseases. Surgery: six months Pre and Post operative care. Assisting in wide range of major surgical procedures. 1971 January-July Pediatric Resident, Red Cross Children's Hospital, Cape Town Inpatient care both acute and chronic illnesses Respiratory Unit dealing with varioEis forrl~s of ~~cute respiratory distress syndromes. Gastro-intestinal unit including those with concomitant metabolic and biochemical hr<~hiems. Ambulatory Re: Dennis Lewis Saacks 1972 July-September. Locum Tenens in Family Practice, Hendon, North London. 1972 October-April 1973. Resident Neonatology, Whittington Hospital, North London. Critical care of newborn infants and developmental evaluations. Attendance at City of London Maternity Hospital for infant care of abnormal deliveries and C-sections. 1973 May-June. Locum Tenens, Cape Town. 1973 July-June 1974. Medical Officer, South African Defense Force. Medical, Surgical, Orthopedic, Pediatric, Acute Trauma and Rehabilitation. 1974 July-July 198b. Family Practice, Cape Town. Pediatric, Adolescent, Adult and Geriatric Medicine. Experience with acute and chronic medical and surgical conditions, infectious diseases, well baby care, obstetrics and gyneacology, minor surgical procedures, orthopedic and sports injuries. Medical evaluations for insurance and employment. Industrial medicine including acute trauma. 1986 September-February 1989. Residency Training Program Family Practice, Harrisburg Hospital, Harrisburg, PA 1989 March-Present. Family Practice, Harrisburg, PA MEMBBRSITYP AAFP PMS Dauphin County Medical Society Board Certified Family Practice 1989 Recertification 1995-2002 2310 Patton Road Harrisburg,PA 17112 724-6500 724-6510 Fax d> PINNACLEHEALTH FamilyCare March 19, 2009 Manufacturers & Traders Trust Company Trustee for Harold J. Finegold ATTN: Ruth Ann McMillen P.O. Box 2961 Harrisburg, PA 17105 Dear Ms. McMillen, The above is currently a patient of mine and a resident of The Jewish Home of Harrisburg. In addition to his numerous medical problems, he also has fairly marked dementia and is unable to take care of himself or to make any decisions either financially or otherwise. ; --~ Sincerely, ,~' Derr_is L. Saacks, >`~1.D- ~ ['~'~ Maximum S i core 5 ~ ~ ~ 3 3 Mir a1 State Exain,_ ration (MMSE) ,-, . ~G 1~ ~'IY~P a {~ a1 ~7l ~© Score ORIENTAT[~ON , .~ (~ ) VG'hat is the (year) (seasons (date) (days (rzaonth)? t ~ ) ~vtaere are we: (~;ta~e (county) (towzt or city) (hospital) (,~ooa:). NEGISTRATION ~' c (~'~) Name 3 cozraritoaa objects (eg, " ppXe p t`rab)e ~» uper~y"): Take ~ second to say each. Tkaen ask the patient to repeat au 3 after you have said therm- Give 1 point for each cozxert answez 'Thera repeat them until he/she learns x113, Count trials and z~ecord. Tria)s: ATTENTION AND CALCULATION ~ ( ~) Spe)1 "world" ba ar The ore is the zaumber of letters - in correct ord ( -R p~ ~ )- 3 ~ RECALL ~ (4 ) Ask for the 3 objects repeated above. Gave 1 point for eacka correct answer (Note: recall c~.nntot be tested ~ all 3 objects were rant rerxaembered dua~ag regisrratioza) LANGUgG.E 2 ( ~) Name a "pencil," arad "watch " (2 points) 1 (, ~ ) Repeat the following_ "No ifs, ands, or burs:' (~ point) /Y ( ) follow a 3-stage comraaand "Fake a papei iza your right hand, :Fold it iza half, and put it ora the floor" C3 points) Read arad obey the followizag: 1 ( ! ) Close oux Y eye. (1 ~~) ~~~ ~ (_ ) !rite a sentence. (a point) ~ ( ) Copy the following design. < (1 poine) 5 ~,A~,~ ~ . cr ~jPh U h a~j-~ TZ ~d Total Score ~ l ~~-~- 3a TTiQ-~ S'PIO1/~'~IOI~T OIOIR-.T. U ~' a~0~\ No construction problem. -rinu.t .M 7T : OT OIT -QT-7A t~EPORT ~OF~CONSULTATIOW ~ v ~V ~V ~~ J ~~~~~ yV ~~ V~` ,---.. Last a rSt Rllidd!e AOOm Na + ReCOrd Na Fro AtfenOi~ 2n ~': SQ~c.~-~ To: Consulvng Pnysiaan Oats ~r r Report RequeSled Rsg2rding i r \ ., ~ i rv' ~ S ~ ~ 1 7'~ C c, , Signature of AiteiT~ing PhyslGan ~ ~~~~ / f // " Fir~iflgg REPORT --- -_ ~ ~ G ~ i?ecomme~da[ions ~i1~ Date of Consultation: _ ~' 1 ~ ~ 1 1(JT Dr. Si9~ature of iotm 864 S5 r~GGS. Ove n+ow~cs, !~ 50906 (8001247 L+aa ~n.8r{.~:o~cs~•s n.w ~ aovreo * u.9w. ' REPORT OF CONSULTATiO rx,n_ 1 cola 17OIfA.7 Oinl4_ T -f.1f1ST.~ TT ' OT fllT _QT_7fA