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Home My WebLink About02-11-091505607120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box 2sosol 2 1 0 7 1 1 3 0 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 174 05 0163 11 11 2007 04 14 1914 Decedent's Last Name Suffix Decedent's First Name MI BEHMAN ADA H (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death - -' prior to 12-13-82) 4. Limited Estate ' _ ' qa Future Interest Compromise ' ~ 5. Federal Estate Tax Return Required ----- !--~ (date of death after 12-12-82) r-' .X-'~, 6 Decedent Died Testate i X~!i ~ Decedent Maintained a Living Trust Q 8. Total Number of Safe Deposit Boxes - (Attach Copy of Wilp 1-- ~ ~ (Attach Copy of Trust) 9. Litigation Proceeds Received 1 p Spousal Poverty Credit (date of death 11 Election to tax under Sec. 9113(A) -. ~ between 12-31-91 and 1-t-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MARIELLE F HAZEN 717 540 433~~ Firm Name (If Applicable) HAZEN ELDER LAW First line of address 2000 LINGLESTOWN RD. Second line of address SUITE 202 City or Post Office -; c `- -___; -, State ZIP Code HARRISBURG PA 17110 Correspondent's a-mail address: Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNAT~E~,F PREP ER OTHER THAN REPRESENTATIVE DATE ~' /' ! f~t,G _ -- -- Marielle F Hazen ,~ -- ~ - ~ 2000 Linglestown Rd., Harrisburg, PA 17110 Side 1 1505607120 1505607120 J(- J 505 Broad Circle, Mechanicsburg, PA 17055 J 1505607220 REV-1500 EX ~e~ede~es Name. Ada H. B e h m a n RECAPITULATION 1. Real Estate (Schedule A) ......................................................................................... . 1. 2. Stocks and Bonds (Schedule B) .............................................................................. . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C). 3. 4. Mortgages & Notes Receivable (Schedule D) ......................................................... 4. 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............... . 5. 6. Jointly Owned Property (Schedule F) r Separate Billing Requested ............ . 6. 7. Inter-Vivos Transfers 8 Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ............ . 7. g. Total Gross Assets (total Lines 1-7) ...................................................................... . 8. 9. Funeral Expenses & Administrative Costs (Schedule H) ................................ ...... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................... . 10. 11. Total Deductions (total Lines 9 & 10) .................................................................... .. 11. 12. Net Value of Estate (Line 8 minus Line 11) ........................................................... . 12. 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) ................................................ . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ................................................ . 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .00 0 0 0 15. 16. Amount of Line 14 taxable 16 at lineal rate X .045 5 2 6 7 3 5 2 . 17. Amount of Line 14 taxable at sibling rate X 12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 1 0 0 0 0 0 0 18. 19. Tax Due .................................................................................................................... . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 174 05 0163 1, 512. 11 22, 526. 92 56, 684. 56 80, 723. 59 ___ 14, 596. 23 3, 453. 84 18, 050. 07 62, 673. 52 62,673,52 0.00 2,370.31 0.00 1,500.00 3,870.31 Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21-07-1 130 DECEDENT'S NAME Ada H. Behman STREET ADDRESS Thornwald Home 442 Walnut Bottom Rd. -- __ CITY STATE ,ZIP Carlisle PA 17013 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. CreditslPayments A. Spousal Poverty Credit B. Prior Payments 3 , 0 0 0.0 0 _ _ _ _ __ C. Discount 0.0 0 3. InterestlPenalty if applicable Total Credits (A + B + C) p. Interest 2 8.5 9 E. Penalty _ Total InterestlPena~lty (D + E) 4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. g. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (1) 3,870.31 (2> 3,000.00 (3) 28.59 (4) (5) (5A) (56) __ 898.90 898.90 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :................................................................................. ~] j xl b retain ahrevehsionary interest oo shall use the property transferred or its income :.................................... ~ ~x] d. receive the promise for life of either payments, benefits or care?___._._ ................_............................_ ' x', 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ...................................................................................................................... ~ x 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....._.. I_x _ , 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which L -_ contains a beneficiary designation? ..................................................................................................................... I X] j IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)j. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (.a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-1508 EX+ (8.98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Behman, Ada H. 21-07-1130 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Adams Electric Cooperative -patronage capital retirement 29.07 2 Adams Electric Cooperative -patronage capital retirement 149.54 3 Embarq refund 4.61 4 PA Treasury Dept. - PSERS pension for 1111107-11111!07 337.94 5 Patriot News -refund 12.95 6 US Treasury - 2007 personal federal income tax refund 678.00 7 US Treasury -economic stimulus rebate 300.00 TOTAL (Also enter on Line 5, Recapitulation) I 1,512.11 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1509 EX+ (6-981 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINTLY-OWNED PROPERTY ESTATE OF (FILE NUMBER Behman, Ada H. 21-07-1130 If an asset was made joint within one year of the decedent's date of death, it roust be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Jane B. Hall B, David L. Hall C. 505 Broad Circle Daughter Mechanicsburg, PA 17055 505 Broad Circle Son-in-Law Mechanicsburg, PA 17055 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH `JALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A 7/30/2004 Susquehanna Valley Federal Credit 62,321.31 16.667°/t, 10,386.84 Union Share 00 -Joint owners: Behman Living Trust, Jane Hall and David Hall 2 B 7/14/2004 Susquehanna Valley Federal Credit 62,321.31 16.667% 10,386.84 Union Share 00 -Joint owners: Behman Living Trust, Jane Hall and David Hall 3 A 8/10/2004 Susquehanna Valley Federal Credit 5,259.75 16.667% 876.62 Union Share 40 -Joint owners: Behman Living Trust, Jane Hall and David Hall 4 B 8/10/2004 Susquehanna Valley Federal Credit 5,259.75 16.667% 876.62 Union Share 40 -Joint owners: Behman Living Trust, Jane Hall and David Hall TOTAL (Also enter on Line 6, Recapitulation) I 22,526.92 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98) Rev1610 EX+(6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS ~& MISC. NON-PROBATE PROPERTY ESTATE OF (FILE NUMBER Behman, Ada H. 21-07-1130 This schedule must be completed and filed if the answer to any of questions ~ through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF AS;iET % OF DECD'S INTEREST ExcLUSION (IF APPLICABLE) TAXABLE VALUE 1 ING Fixed Non-Qualified Annuity Contract 10,695.69 100.000 10,695.69 #133032 -Owner and Beneficiary: Behman Living Trust Beneficiaries of trust: Jane B. Hall, daughter; David L. Hall, son-in-law; Cathy A. Beam, former daughter-in-law (remarried before decedent's death); M. Scott Behman, grandson; Andrew B. Hall, grandson; Michael F. Behman, great-grandson 2 630 shares of General Motors Corp. stock - 19,971..00 100.000 19,971.00 Owner: Behman Living Trust Beneficiaries of trust: Jane B. Hall, daughter; David L. Hall, son-in-law; Cathy A. Beam, former daughter-in-law (remarried before decedent's death); M. Scott Behman, grandson; Andrew B. Hall, grandson; Michael F. Behman, great-grandson 3 MML Brokerage Account #APJ-924121 -Owner: 1,172.91 100.000 1,172.91 Behman Living Trust Beneficiaries of trust: Jane B. Hall, daughter; David L. Hall, son-in-law; M. Scott Behman, grandson; Andrew B. Hall, grandson; Cathy A. Beam, former daughter-in-law (remarried before decedent's death); Michael F. Behman, great-grandson Total of Continuation Schedule ee attached page TOTAL (Also enter on Line 7, Recapitulation) (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. 56,684.56 Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS ~~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERITANCE TA% RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Behman, Ada H. 21-07-1130 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ExcLUSION (IF APPLICABLE) TAXABLE VALUE 4 57 shares of Raytheon stock -Owner: Behman 3,524.88 100.000 3,524.88 Living Trust Beneficiaries of Trust: Jane B. Hall, daughter; David L. Hall, son-in-law; Cathy A. Beam, former daughter-in-law (remarried before decedent's death); M. Scott Behman, grandson; Andrew B. Hall, grandson; Michael F. Behman, great-grandson 5 Susquehanna Valley Federal Credit Union Share 21,320.08 100.000 21,320.08 52 -Owner: Behman Living Trust Beneficiaries of Trust: Jane B. Hall, daughter; David L. Hall, son-in-law; Andrea B. Hall, grandson; Cathy A. Beam, former daughter-in-law (remarried before decedent's death); Michael F. Behman, great-grandson TOTAL (Also enter on Line 7, Recapitulation) 56,684.56 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Behman, Ada H. 21-07-1130 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached 443.98 B. 1. ADMINISTRATIVE COSTS: Personal Representative's Commissions Jane B. Hall Social Security Number(s) / EIN Number of Personal Representative(s): Street Address 505 Broad Circle City Mechanicsburg state PA zip 17055 Year(s) Commission paid 2009 1,261.00 2. Attorney's Fees Hazen Elder Law and Brad Griffie, Esq. 11,800.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Cumberland Co. Register of Wills 286.00 5. Accountant's Fees Paul Predmore, Jr., CPA 6. Tax Return Preparer's Fees 150.00 7. Other Administrative Costs 655.25 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 14,596.23 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Behman, Ada H. 21-07-1130 NUM ER DESCRIPTION AMOUNT Funeral Expenses 1 funeral luncheon -Old Country Buffet 186.79 2 Musselman Funeral Home 257.19 H-A Subtotal 443.98 Other Administrative Costs 3 Computershare -lost securities bond premium 134.69 4 Cumberland Law Journal -estate legal advertisement 75.00 5 PA Dept. of Health -fee for death certificates 67.00 6 PNC Bank -account statement research fee (there was an account at PNC Bank in 160.00 the name of the Behman Living Trust when decedent's spouse predeceased her. The funds in this account were either depleted or transferred 1:o another account and those that existed at decedent's death have been reportecl on this PA-1500. The account history is needed because it effects the current settlement and distribution of the Behman Living Trust. The account history was obtained by ordering statements from PNC Bank for the relevant time period. PNC Bank charged $160.00 to order the statements. 7 Register of Wills -short certificates 36.00 8 The Sentinel -estate legal advertisement 182.56 H-67 Subtotal 655.25 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-98) I COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF (FILE NUMBER Behman, Ada H. 21-07-1130 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Embarq -phone bill 28.00 2 Millenium Pharmacy -medical expense 887.25 3 Mobilex -portable x-ray services 38.13 4 PA Dept. of Revenue - 2007 personal income tax 88.00 5 Thornwald Home -final nursing home bill 2,412.46 TOTAL (Also enter on Line 10, Recapitulation) I 3,453.84 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1573 EX+ t9-0Ol ' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF FILE NUMBER Behman, Ada H. 21-07-1130 NUMBER NAME AND ADDRESS OF RELATIONSHIP TC> DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE PERSON(S) RECEIVING PROPERTY Do Not Llst Trusteets) (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal . distributions, and transfers under Sec. 9116(a)(1.2)] 1 Cathy A. Beam Daughter-in-Law $10,000.00 from 17 Blue Pond Rd. family trust Newville, PA 17241 2 M. Scott Behman Grandson 35% of marital 34 N. High Street trust and Newville, PA 17241 estate; 30% of family trust 3 Michael F. Behman Great-grandchild $10,000.00 from 34 North High St. family trust Newville, PA 17241 4 Andrew B. Hall Grandson 15% of marital 1467 D Atkins Ave trust and Lancaster, PA 17603 estate; 20% of family trust 5 David L. Hall Son-in-Law 15% of marital 505 Broad Circle trust and Mechanicsburg, PA 17055 estate; 20°/t, of family trust See continuation schedule attached Continuation Tota I Enter dollar amounts for distributions shown above on lines 1 5 through 18, as appropri ate, on Rev 1500 cove r sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF I~EV-1500 COVER SHEET 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J The BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Ada H. Behman 11/11/2007 174-05-0163 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Jane B. Hall Daughter 3!i% of marital trust 505 Broad Circle and estate; 30% of Mechanicsburg, PA 17055 family trust ~~2e ~e~nan ~'s~lnc, ~rusf ARTICLE I Tna~s~en i~ Tnust For good and valuable consideration, the 'Trustors, John E. Behman and Ada H. Behman, husband and wife, of Mechanicsburg, Pennsylvania, County of Cumberland, hereby transfer, convey, and deliver to ~~the Trustees and their successors the property listed in Schedule "A" or supplemental schedules annexed thereto and incorporated herein by reference, to have and to hold the same, and any cash, securities, or other property which the Trustees may, pursuant to any of the provisions hereof, at any time hereafter hold or acquire, all of such property being hereinafter referred to collectively as the "Trust Estate" for the uses and purposes and upon the terms and conditions herein set forth. ARTICLE II 4~ `- ~Dispositiot~ ~e{~o~.e t~.e ~DeatR. o{~ Ore off- tR.e Ticustons Before the death of one of the Trustors, the Trustees shall hold, manage, invest, and re-invest the Trust Estate, and shall collect the income thereof and shall dispose of the net income and principal as follows: A. The Trustees shall pay to the Trustors all of the net income of this Trust, in monthly or other convenient installments, but at least annually. The Trustees may, in their discretion, pay or apply for the benefit of the Trustors, in addition to the income payments herein provided for, such amounts of the principal of the Trust Estate, up to the whole thereof, as the Trustees may from time to time deem necessary or advisable for the use sand benefit of the Trustors. 0 9nilial ~~. -~'~ Jaye 1 ARTICLE III ~Dispositio~t .~{~ten t~.e ~Deat~. o{~ t~.e ~~ilcSt o{~ t~.e Trcustons A. After the death of the first Trustor, thf; trust estate shall be divided into two 2 arts, one part to be denominated as the Marital., Trust and the second to be denominated asthe Family Trust. There shall be allocated to the Family Trust, all of the separate property of the deceased Trustor ~md the deceased Trustor's joint property interest in and to property of the trust _estate. PROVIDED, HOWEVER, in the event assets allocated to the Family _Trust_shall _exceed in value the amount of the Federal Unified Estate and Gift Tax Credit Exemption Equivalent available under Section 2010 of the Internal Revenue Code, as amended, and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate, sufficient assets shall be reallocate ~-the-I'-aru-il~~-~'r-ust to the Marital Trust to reduce the value of assets allocated to the Family Trust to an amount equal in value to said Federal Estate and Gift Tax Credit Exemption Equivalent. All other assets shall be allocated to the Marital Trust. It is the Trustors' intention to have the ~~ Marital Trust qualify for the marital deduction under LR.C. Section 2056 and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate. In no event shall the Trustees take any action or have any power that will impair the marital deduction, and all provisions regarding the Marital Trust shall be interpreted to conform to this primary objective. B. As to the assets allocated to the Marital Trust, the surviving Trustor hereby reserves and is hereby granted a general power of appointment. Trustees shall make such distributions from assets and income of the Marital Trust as the surviving Trustor shall direct. In all events, all income of the M;irital Trust shall be distributed to the surviving Trustor, not less frequently than annually. Upon the death_ of the _____ _____ survivor of the Trustors, the Trustees shall distribute tYie,then-remainm~~prmcipal and ._m_ r_... ~ _ . __ . undisbursed mcome of the Marital _Trust, if any, to such person or persons, including ,.~ ~._ the estate of the survivor, as the surviyq,~s~all_ ~pp.~nt. Such appointment shall be made by the survivor amending this Marital Trust, or by the survivor referring to and by affirmatively exercising this power of appointment in his or her Last Will and Testament. 9nifi~~.~(~ // • ~J aye 2 1. Any principal and income of this Trust not effectively appointed by the j survivor shall be added at the death of the ;survivor to the Family Trust and shall be held and administered as a part thereof; provided, however, that the Trustees may, in their discretion, first pay firom the Marital Trust alone, the last illness and funeral expenses and any death taxes of the survivor of the Trustors. 2. If the survivor of the Trustors disclaims part or all of the fractional interest in the Marital Trust as referred to in this Article the disclaimed property shall be administered immediately according to the terms and conditions, and to the same beneficiaries, ~~s set forth in Article IV, of this Trust Agreement. C. As to the assets allocated to the Family Trust, the Trustees shall identify the assets allocated to the Family Trust anal shall maintain the identity of said assets, including any proceeds or replacements, during the life of the surviving Trustor, allowing that the Trustees may, at their discretion, make Fair Market Value exchanges of equivalent amounts of assets between the Marital Trust and the $~ deceased Trustor's joint property interests in property of the Family Trust. From the ~' assets identified as the Family Trust, and the income therefrom, the Trustees of the Family Trust shall distribute to said survivor, first, all of the net income, and second, r.~~.-, __ _. ___-___ _ ___ ..__----- as much of the principal of the: Family Trust as necessary or appropriate for the health, education, and maintenance of said survivor, and to provide for the support of said survivor in his or her accustomed manner of living, including reasonably adequate health, medical, dental, hospital, nursing and invalidism expenses. 1. It is the Trustors' intention that the sw-viving Trustor shall have only a limited power of appointment in regards to the principal of the Family Trust as defined under LR.C. Section 2041(b)(1)(A) and the Regulations thereunder or any corresponding or substitute provisions applicable to the Trust Estate. In no event shall the Trustees take any action or have any power that will impair the limited power of appointment, and all provisions regazding the Family Trust shall be interpreted to conform to this primary objective. 0 9nilialsV(~~ ~-~fJ ~¢ye 3 D. Upon the death of the survivor of the Trustors, the Trustees shall dispose of the then-remaining principal and income of the Family Trust as directed in Article IY. ARTICLE IV ~Dispositiot~ opt ~Deat~. o{~ t~.e Sunl~il~on o{~ t~.e Tnustons A. Upon the death of the survivor of the Trustors, the property of the Family Trust, including any portion of the Marital Trust added thereto, and including also any other portions added thereto from the estate of the Trustors or other sources, along with the undistributed income shall be held in trust and shall be administered and disposed of as follows: B. The property located in Colonel Denning State Park, Newville, Pennsylvania, County of Cumberland, shall be distributed to Jane B. Hall (daughter). _ A one-time gift of Five Thousand ($5,000) Dollars .:hall be distributed to Michael F. Behman (great-grandson). Jane B. Hall (daughter shall. receive a 50% share of the balance of the trust estate). The balance of the trust estate shall then be divided. equally among the following: Cathy A. Beam (daughter-in-law), M. Scott Behman (grandson), Andrew B. Hall (grandson), and David L. Hall (son-in-law). Individual beneficiaries will receive their portion of the trust estate as follows: at the age of Twenty-five (25) . C. And as thusly divided, each said share or part shall be held as a separate trust for the benefit of the person or persons for whom it was set aside and shall be held, administered, and distributed as follows: 1. The Trustees may use and expend or apply so much or all of, first, the income, and second, the principal of the trusts hereby created for the benefit of a beneficiary hereof, and said amounts shall be used as the Trustees determine necessary or advisable and in such reasonable manner as the Trustees see fit, to provide for the health, reasonable comfort, education, -~ / y~ -9nillal ~~~ 'i ~ /~ ~.? J aye 4 support, and maintenance of the beneficiary for whom such trust shall have been created. Provided, however, that in determining said amounts the Trustees shall first take into account the needs, assets, and other available sources of income and support of a beneficiary thereof. Provided, further, however, the said powers of encroachments upon the beneficiary's share shall be limited to the respective shares held for the respective beneficiary. 2. As and when a beneficiary shall meet the requirements designated in paragraph B, above, the Trustees shall distribute to said respective beneficiary the share of the Trust estate for him or her, free and clear of trust. 3. If any of the individual beneficiaries shall be deceased, then the Trustees shall divide the shares or part for the deceased beneficiary into as many equal shares as may be necessary to provide one part or share for the then living descendants of the deceased beneficiary, they taking per stirpes; or, in the event a beneficiary is for any reason unable or unwilling to take any portion of his share of the Trust Estate pursuant to the above paragraphs ~~ of this Article IV, then such portion shall be distributed to his or her living descendants equally, they taking per stirpes, and if there be no such descendants, then such funds shall be equally divided between such beneficiary's then-living brothers and sisters, and if there be no brother or sister then living, then such funds shall b~e divided equally between the descendants of such beneficiary's brothers and sisters, they taking per stirpes, and if there be no descendants of such benefficiary's brothers or sisters then living, then the Trustees shall add that portion of the property of that beneficiary to the other. portions of the other ;living beneficiaries, and if there are no other living beneficiaries then: One-l-alf to the living heirs at law of the first of the Trustors to die, and one-half to the living heirs at law of the last of the Trustors to die; provided, further, that said heirs at law of each of the Trustors shall take the Trust property, in the same priority and in the same distributive order as listed in the lPennsylvania law of intestate succession, as in force on the date of the signing of this Trust Agreement; provided, further, if one of the Trustors has no living heirs at law, then his or her one-half shall pass to the living heirs at law of the other Trustor. And 0 .~nilial~~~L~ ~~ /aye s as thusly divided, each said share or part shall be held as a separate trust for the benefit of the person or persons for whom it was set aside and shall be held, administered, and distributed according to subparagraphs 1., 2., and 3., of paragraph C., Article IV. Notwithstanding anything contained to the contrary in this paragraph, if, under the provisions of this subparagraph 3., of paragraph C., Article IV, any person who does not yet meet the requirements designated in paragraph B, above, shall become entitled to a share of the Trust Estate, such share shall not be distributed to such beneficiary, but shall be retained in trust for said beneficiary's benefit, and shall be held, administered, and disposed of according to subparagraphs 1., 2., and 3., of paragraph C., Article IV. 4. If under the terms of this Article IV, uI-on the death of any beneficiary, any other person for whom a share or portion is being held in trust shall become entitled to an additional share or portion, such additional share or portion shall not be delivered free of trust, but shall be added to the principal of the share or portion held in trust for such person and shall go as and with the same. r "~ 5. At the death of both of the Trustors, the Trustees shall distribute all of the Trustor's personal effects or other assets, including any contents of the Trustor's residence, to the persons named in one or more letters of instructions, entitled "Disposition of Personal Effects" referring to Article IV , Subparagraph C., of this Trust Agreement, dated and signed by the Trustors and located among the Trustor's important papers at the time of his or her death. In the event that either of the Trustors have inadvertently named two or more persons to take a particular item, then the most recently dated letter of instruction shall control. 6. If any beneficiary named in paragraph Ft, above, is an organization, and such organization does not exist at the time of the death of the Trustors, then, if the organization was a charitable instiitution, the share designated for that charitable organization shall be distributed to another organization, chosen by the trustees, who has similar purposes and functions as the charitable organization that no longer exists. If the organization was not a .9nifial ~ . ~ / age 6 charitable institution then the share designated for such organization shall be ' added back to the balance of the trust estate and divided to the other beneficiaries named in paragraph B, above. 7. A trustee in its discretion may terminate and distribute any trust hereunder if the trustee determines that the costs of continuance thereof will substantially impair accomplishment of the purposes of the trust. The trustee shall terminate and forthwith distribute any trust created hereby, or by exercise of a power of appointment hereunder. Distribution under this section shall be made to the persons then entitled to receive or have the benefit of the income from the trust in the proportions in which they are entitled thereto, or if their interests are indefinite, then in equal shares. D. Whenever used herein, the term "issue", "child", "children", and "descendants": include adopted issue, adopted child, adopted children and adopted descendants, as well as natural issue, natural child, natural children, and natural descendants, and include descendants of adopted issue, adopted child, adopted children, and adopted descendants. Provided, however, adopted issue who are also natural issue shall take their share of the Trust Estate only in one capacity, such capacity being the one which grants to such issue the larger share. Where applicable, the masculine includes the feminine, and vice versa, and the neuter includes the masculine or feminine, and vice versa. Where applicable, the singular includes the plural and vice versa. ARTICLE V Spet~dt~.i{~t Pn.ot~isiot~ No beneficiary of this trust, other than a Co••Trustor, shall have any right to alienate, encumber or hypothecate his interest in the trust to claims of his creditors, or to render such interest liable to attachment, execution, or other process of law. The income of this trust shall not be pledged, assigned, transferred, sold or accelerated, anticipated or encumbered in any manner whatsoever by any beneficiary, nor shall any income of the trust be in any manner subject or liable in the hands of the Trustees for 9niHal ~GIJ: r~R ~ ..T¢ye T the debts, contracts or encroachments of any be-neficiary or be subject to any assignments or any other voluntary or involuntary alienation or disposition whatsoever. If the creditor of any beneficiary, other than a Co-Trustor, who- is entitled to any distributions from a trust established under this instrLUnent shall attempt by any means to subject to the satisfaction of his claim such beneficiary's interest in distribution, then, notwithstanding any other provision herein, until the release of the writ of attachment or garnishment or other process, the distribution set aside for such beneficiary shall be disposed of as follows: 1. Distribution to Beneficiary. The Trustees shall pay to or apply for the benefit of such beneficiary such sums as the Trustees shall determine to be necessary for the reasonable health, education (including study at institutions of higher learning) and support of the beneficiary according to his or her accustomed mode of life. 2. Disposition of Excess. The portion of the distribution that the Trustees shall determine to be in excess of the amount necessary for such health, (`~ education (including study at institutions of higher learning) and support shall be added to and become principal of the trust share of such beneficiary and will be paid to said beneficiary or subsequent heirs in a manner to maximize the benefit to the beneficiary without compromise of the intent of this trust to provide an inheritance to the heirs. ARTICLE VI I~~ra~id P~.ot~isiobL~ If any provisions of this trust are held to be invalid, none of the other provisions shall be thereby rendered invalid or inoperative as long as the remaining Trust Agreement does not frustrate the intents of the Trustors, but tends to accomplish their overall objectives. 0 .9nilr~ ~t~ J aye d ARTICLE VII Perpetuities Sat~ic~~s (~~ause In any event, and anything to the contrary herein contained notwithstanding, the trusts created in this agreement shall terminate upon the day next preceding the expiration of Twenty-one (21) years after the death oiF the Trustors and their issue now living, in the event these trusts shall not have previously terminated in accordance with the terms hereof. In the event of termination of these trusts as provided for in this paragraph, the Trustees shall distribute the Trust Estate as it shall then be constituted, together with any new income, to the beneficiaries then entitled to the income from the Trust Estate in the same proportions in which they are entitled to such income. ARTICLE VIII Trustees A. The following people will act as Trustees in the following order of succession: FIRST: John E. Behman and Ada H. Behman SECOND: At the death of the first Trustor the survivor of the Trustors, as trustee of the Marital Trust, and as Trustee of the Family Trust. THIRD: At the death of the survivor of the Trustors, the following, shall serve as successor Trustee(s), in the order listed: Jane B. Hall and David L. Hall, acting ~~ ~~ togetherLand then either Jane B. Hall or David I.. Hall, acting alone, and then ~' ~ David dll. Hall. The executor for the heirs is Jane B. Hall, who may speak on behalf of any minor beneficiaries. FOURTH: If none of the nominated individuals zrre able or willing to serve as Trustees, then a Trustee(s) chosen by a majority of the beneficiaries, with a parent or legal guardian voting for minor beneficiaries; provided, however, that the issue of any ~ ~9 .9n1fr~ ~ J ¢ e 9 deceased child shall have collectively only one vote:. B. Whenever more than two trustees are designated to act concurrently, a majority of the Trustees, whether individual or corporate, shall have the power to make any decision, undertake any action, or execute any documents affecting the Trusts created herein, but the dissenting or nonassenting Trustees shall not be responsible for any action taken by the majority pursuant to such decision. Before or after the death of the first Trustors to die, if only two individual Trustees are in office, they must act unanimously; provided, however, the Trustees may form jointly savings, checking or investment accounts that require only one Trustee's signature to effect transactions for such an account. If any individual and a corporate Trustees are in office, the determination of the individual Trustees shall be binding. C. Any Trustees may from time to time delegate to one or more of the remaining Trustees any powers, duties, or discretions. Every s~zch delegation shall be made by a writing delivered to the delegate or delegates, and shall remain effective for the time therein specified or until earlier revocation by a writing similarly delivered. Everyone dealing with the Trustees shall be absolutely protected in relying upon the certificate of any Trustee as to who are the Trustee(s) for the ~~time being acting, and as to the extent of their authority by reason of any delegation or otherwise. D. No Trustee(s) named above need give bond in any jurisdiction. If a fiduciary's bond may not be dispensed with, the Trustors request that the bond be accepted without surety and in the lowest possible amount. In the absence of breach of trust, no Trustee(s) shall ever be required to qualify before, be appointed by, or account to any court, or obtain the order or approval of any court in the exercise of any power or discretion herein given. The Trustees are entitled to ordinary and reasonable compensation for services rendered in the administration and distribution of the estate. ® .9ru(r~ ~' ~ • ~.t,~ Jaye !0 ARTICLE IX Po~rens off- t~.e. Tnuste.es A. The Trustees shall have full power to do everything in administering these trusts that they deem for the best interests of the beneficiaries (whether or not it be authorized or appropriate for fiduciaries but for this broad grant of authority), including power: 1. To acquire by purchase or otherwise, and to retain so long as they deem advisable, any kind of realty or personal property, or undivided interests therein, including common and preferred stocks, bonds, or other unsecured obligations, options, warrants, interests in investment trusts and discretionary common trust funds, all without diversification as to kind or amount, without being limited to investments authorized by law for the investment of trust funds, and power to hold or take title to property in the name of a nominee. 2. To sell for cash or on credit, at private or public sale, exchange, hypothecate, sell short, or otherwise dispose of any real or personal property. 3. To make distributions, including distributions to themselves as Trustees, in kind or in money or partly in each, even if shares be composed differently; for such purposes, the valuation of the Trustees shall be given effect if reasonably made. 4. If, in the Trustee's discretion, any beneficiary (whether a minor or of legal age) is incapable of making proper disposition of any sum of income or principal that is payable or appointed to staid beneficiary under the terms of this Trust Agreement, the Trustees may apply said sum to or on behalf of the beneficiary by any one with whom the beneficiary resides, or by payments in discharge of the beneficiary's bills or debts, including bills for premiums on any insurance policies, or ~by paying an allowance to a beneficiary directly. The foregoing payments shall be made without regard to other resources of the beneficiary, or the duty of any person to support the beneficiary and without the intervention of any guardian or like fiduciary; ~nifial ('~' ~ Y/ / • Lt /~ ~~ J age II provided, however, that the Trustees shall ensure and see to the application of the funds for the benefit of the beneficiary, so that the funds will not be used by any adult person, or any other person for a purpose other than the direct benefit of the beneficiary, and particularly so that said funds will not be diverted from the purpose of support and education of said beneficiary. 5. To determine whether and to what ezrtent receipts should be deemed income or principal, whether or to what extent expenditures should be charged against principal or income, and what other adjustments should be made between principal and income, provided such adjustments do not conflict with well-settled rules for the deternnination of principal and income questions. 6. To delegate powers to agents including accountants, investment counsel, appraisers, legal counsel, and other experts, remunerate them and pay their expenses; to employ custodians of the Trust assets, bookkeepers, clerks, and other- assistants and pay them oizt of income or principal. 7. To renew, assign, alter, extend, compromise, release, with or without consideration, or submit to arbitration or litigation, obligations or claims held by or asserted against the Trustors, the Trustees, or the Trust Assets. 8. To borrow money from others for the payment of taxes, debts, or expenses, or for any other purpose which, in the opinion of the Trustees, will facilitate the administration of these trusts, and pledge or mortgage property as security for such loans; and, if money is borrowed from any Trustees, individually, to pay interest thereon at the then-prevailing rate of interest. 9. To lease, or grant options to lease, for periods to begin presently or in the future, without regard to statutory restrictions or the probable duration of any trust; to erect or alter buildings or otherwise improve and manage property; demolish buildings; make ordinary and extraordinary repairs; grant easements and charges; make partywall contracts; dedicate roads, subdivide; adjust boundary lines; partition and convey property or give money for /' ,/ /~nifial L C~~/d'~ Ja9e 12 equity of partition; to be either a general o:r limited partner. 10. To enter into transactions with any other trust in which the Trustors or the beneficiaries of the Trust Agreement, or any of them, have beneficial interests, even though any Trustee of such other trust is also a Trustee under this Trust Agreement. 11. To exercise all the foregoing powers alone or in conjunction with others, even though any of the Trustees sue personally interested in the property that is involved, notwithstanding; any rules of law relating to divided loyalty or self-dealing. 12. The Trustees may engage in the practice of writing options on all recognized exchanges and buy and sell, on margin or otherwise (including "short" sales), securities of every nature, limited partnerships, and commodities. 13. The Trustees may make gift transactions. However, no Trustee, other 4 `'~ than the Trustors acting as Trustees, shall have the power to make gifts, l other than to the spouse of a Trustor, in excess of the amount excluded from gift tax under section 2503(b) of the Internal Revenue Code of 1986, as amended, or any successor thereto. No Trustees, other than the Trustors acting as Trustees, shall be authorized to make gifts to charities except in satisfaction of a written pledge of a Trustor. No Trustees, other than the Trustors acting as Trustees, shall be authorized to make gifts to any person who is not a descendant of a Trustor or a beneficiary under this Trust or of the Last Will and Testament of a Trustor, oar the spouse of such descendant or beneficiary. B. Any Trustee may decline to act or may resign as Trustee at any time by delivering a written resignation to the beneficiaries of a trust then subsisting. C. From the income of the trusts hereby created, or, if that be insufficient, from the principal thereof, the Trustees shall pay and discharge all ex~enses~.~ncurr~d. in the administration of the Trusts. /lttfl~O1J ~ K D. No successor Trustees shall be liable iFor any misfeasance of any prior Trustees. ARTICLE X .~dditiottis to Tnu~~t It is understood that the Trustors or any other person may grant, and the Trustees may receive, as part of this Trust, additional real and personal property, by assignment, transfer, deed, or other conveyance, or by any other means, testamentary or inter vivos, for inclusion in the Trust herein created. Any such property so received by the Trustees shall become a part of the 7:'rust into which it is transferred and shall become subject to the terms of this Agreement. ~f such property is not specifically appointed to either the Marital Trust or the Family Trust in particular, __ __ it shall be divided equally between the two Trusts. ~~ ARTICLE XI ~DeQe~atio~ o~ .~ut~.on.ity During physical or mental incapacitation, each of the Trustors herein appoints the other, if he or she is incapacitated, or if both are incapacitated, the next successor Trustees, to succeed to his or her place, during said pf;riod of incapacitation, aseither Trustees, Guardian, Executor, or in any other legal capacity, whether appointed, orally or in writing, and to supervise all matters in which either of the Trustors had the right to act if he or she had not become incapacitated. Incapacitation shall be established either by a court of competent jurisdiction or by a written statement filed with the Trustees and signed in good faith by two (2) physicians unrelated to either of the Trustors or the beneficiaries. During any period of incapacity or incompetency of either Trustor the Trust is irrevocable and unamendable in regards to its operation or disposition for the affected Trustor. If both Trustors become incapacitated or incompetent the trust is irrevocable and unamendable during the incompetency. If a Trustor regains competency, the trust will again become amendable and revocable in .9nlfi~`~~ l S (// ./ e 14 regards to the recovered Trustor. If both Trustors regain competency, the trust will again become fully amendable and revocable. ARTICLE XII Panties "Dea~i~~ ~1n~it~. -[~icustees No purchaser, and no issuer of any stock, bond or other instrument evidencing a deposit of money or property, or other person dealing with the Trustees hereunder with respect to any property hereunder as purchaser, lessee, party to a contract or lease, or in any capacity whatsoever, shall be under any obligation whatsoever to see to the disbursing of money paid. to the Trustees or to the due execution of this Trust, in any particular, but such persons shall be absolutely free in dealing with the Trustees on the same basis as though. the Trustee(s) was the absolute owner of the said property, without any conditions, restrictions, or qualifications whatsoever. ~~ ARTICLE XIII Sepa~cate P~copenty to f2ew~ai~ as Sepa~.ate P~.openty All property conveyed or transferred to the Trustees or now held by the Trustees pursuant to this Trust Agreement that was community property or separate property at the time of such conveyance or transfer shall remain, respectively, the community property or the separate property of the Trustor transferring such property to the Trustees, unless otherwise designated. Accordingly, while both of the Trustors are alive, the Trustees shall pay to each of the Trustors only the income or principal from his or her separate trust property that each has contributed to this Trust. ,9nifial ~~ J age IS ARTICLE XIV i2eu~ocatio~ aid .~~,eH.dw~e~t A. As long as either of the Trustors are alive, each of them reserves the right, without the consent or approval of the other, to amend, modify, revoke, or remove from this Trust any and all property that 'was their separate property, as referred to in Article XIII above, that they individually contributed, in whole or in part, including the principal, and the present or past undisbursed income from such principal. After the first of the Trustors has died, the survivor may amend or revoke only the Marital Trust, while the Family Trust shhall continue as an irrevocable Trust and will be administered and distributed as set forth herein. On the death of the survivor of the Trustors, the remainder of the Trust Estate, and the trusts created hereinafter, may not be amended, revoked, or terminated, other than by disposition of the trust property to the beneficiaries according to the terms stated herein. B. While both of the Trustors are alive, they shall have full authority, in their discretion, to sell, convey, or mortgage properly in their own names, without ("~ disclosing their capacity as Trustees of this Trust Agreement; any such sale or conveyance of property in accordance with this provi:;ion, shall be considered as, and shall cause, a partial revocation of the Trust with respect to the property so conveyed or sold, and shall be sufficient to remove said property from the Trust. ARTICLE XV Nested I~ltenest o{~ ~e~l2t`icialLieS The interest of the beneficiaries is a prese:nt vested interest which shall continue until this Trust is revoked or terminated other than by death. .9nrfi~ /,/ C. ~. J' ~ Jaye 16 ARTICLE XVI Gou~en~i~~ Lacv This Agreement shall be construed and regulated by the laws of the Commonwealth of Pennsylvania. ARTICLE XVII L'ow~w~o~ "Disasters In the event the Trustors shall die under circiunstances in which it is difficult or impossible to ascertain who died first, for the purposes of this Trust Agreement, it shall be conclusively presumed that Ada H. Behrnan had survived her husband, John E. Behman. ARTICLE XVI11 CatastnopR.ic I~~~e~~s Should a catastrophic illness affect one of the Trustors while they are both living, then the Trust Estate shall be divided into separate property of each Trustor, in a manner that complies with all pertinent laws and regulations, and not nullifying any other provision required for the administration or allocation and distribution of the Trust, so as to preserve for their benefit the estate of the Trustor not so affected. Catastrophic illness shall be defined as an illness that renders the affected Trustor incompetent or not capable of caring for thennselves such that full-time care is required, and it is reasonably anticipated that such care shall be needed for a period of six months or longer. The property of the Trust Estate shall be divided proportionally to each Trustor one-half of the joint property of each Trustor and their separate property. 9~;h~~ l~ .rte 17 After the division, the share of the Trust Estate allocated to each Trustor shall be their sole and separate property for all purposes, and shall be subject to the terms and conditions hereof if that property remains part of thf; Trust Estate. The Trustor affected by the catastrophic illnf;ss, may elect to divide the Trust Estate in accordance with these provisions. If the affected Trustor is not competent to manage their affairs, then the co-trustor shall make the division, or the person designated as the attorney in fact for the Trustor in their Durable Power of Attorney, or a court appointed conservator for the affected Trustor, shall make the division. Upon the implementation of the provisions of this article, other provisions not withstanding, the Trust of the affected Trustor shall become an "income only" Trust, in which none of the corpus of the Trust shall be distributed to the Trustor during the time of the catastrophic illness, but will be held for the benefit of the affected Trustor, in anticipation of their recovery from the catastrophic illness. ARTICLE XIX I~ T~tu~.onew~ In .the event that any beneficiary under this trust shall, singly or in conjunction with any other person or persons, contest in any court the validity of this trust or of a deceased Trustor's Last Will or shall seek to obtain an adjudication in any proceeding in any court that this trust or any of its provisions, or that such Will or any of its provisions, is void, or seek otherwise to void, nullify, or set aside this trust or any of its provisions, then the right of that person to take any interest given to him by this trust shall be determined as it would have been determined had the person predeceased the execution of this Trust Agreement. 'Che Trustee(s) is/are authorized to defend, at the expense of the trust estate, any contest or other attack of any nature on this trust or any of its provisions. ~rufialG~~ L J aye IB ARTICLE XX .~lttO~c~ey (2ep~,esekto~tio~ The attorney of record for the preparation of this trust is John C. Stambulis, of Heritage Assurance Group. If assistance or instruction concerning this trust is required, the Trustors request that the Trustee(s) call their attorney, John C. Stambulis, or another attorney knowledgeable in Estate Planning. ARTICLE XXI executed I~ ~DupQicate This Trust Agreement has been prepared in duplicate, each copy of which has been executed as an original. One of these executed copies is in the possession of the Trustors, and the other is deposited for safekeel-ing with the Trustors' Attorney, John C. Stambulis. Either copy may be used as the original without the other; if only one copy of this Trust Agreement can be found, then it shall be considered as the original, and the missing copy will be presumed inadvertently lost. Any clarifications or instructions concerning this Trust Agreement may be obtained by calling the above-mentioned attorney, who is requested to do everything necessary to implement the provisions of this Trust. .9nifial G/1~~ LC !~~ J aye 19 In Witness Whereof, the Trustors have executed the foregoing Trust Agreement, dated the~_ day of ,~~,n~.~rw , 19~! 7. Trustors: ~~ ~ ~ ~~~ hn E. Behman Ada H. Behman Trustees: John E. Behman and Ada H. Behman ~~~ ~ ~~~ ~. Certificate of Acla~owledgement of Notary Public Commonwealth of Pennsylvania) :ss. County of Cumberland) On this ~~~ day of ;~~,n~e,cQ.rt~ , A.D. 19_x, appeared before me John E. Behman and Ada H. Behman, as Grantors, and John E. Behman and .Ada H. Behman, as Trustee(s), personally known to me (or proved to me on the basis of satisfactory evidence) to be the persons whose names are subscribed in this instrument, and acknowledged that they executed it. Notary Public My Commission Expires NOTARY SEAL: Residing in Notarial Seal Glenn W. Hebert, Notary Public North Newton Twp., Cumberland County My Commission Expires May 8, 2000 Q /rufial Jaye 20 ~~ze ~e'~2manl~'iU112CJ JI'tls~ TRUST AMENDMENT AGREEMENT This Amendment Agreement is made concerning The Behman Living Trust at the city of W\«~~-•`4~ ,County of C~r•.~~1~.,.,,1. , in the Commonwealth of Q0.. by John E. Behman and da H. Behman, whose address is I o 5 Lo..,ti~ ~...., ~ 'l3 ) J ~ • _~ in the city of rv~.~~ti.....,L 5~~, in the Commonwealth of 1~•~.. , (hereinafter called the "Trustors"). WITNESSETH: The parties hereto are the parties of a certain Trust Agreement dated I - 1 ~- lcl9 ~ .Under the terms of said Trust Agreement, specifically Article XIV, Trustors reserved the right to revoke, amend, alter or terminate such Trust. Now Therefore, in consideration of the premises herein, the Trustors hereby amend and modify said Trust Agreement as follows: Pa~R. ~ - Ar~1-.c1e at - S~a+,'ar\ laa T'~ pra,~-y lcY....-i-ed. ~ ~n C`mlo~~ I tCkr...;~ s~.~~•c. P~,-k, N~ewv; ~1c, '(~o~., C~~'^+y o~ C., ~ VI a..,ok sM...\ ~ b t ~ ~ b ~ }c ~• tv\ . Se. e++ ~ e k w.,,,.,v~ f/G c. ~~''~ A . ~ -F-i l~,c 9. Sir o ~- 't' c ~. '~'h. ~.,ye....,,1. ~j e, cc o 51~ ~..~ ~ c~ o }~ rti.z~ ce 1 F. t~! e~6 e,v.d>. h 14 O Yom, ~ v.~Q, q t~+ Q~ TO r. "~1+ov,SG--J` 1 1~, O e0 ~! 51Aw\ ~ ,G7 ,~ '~'a Cu.'~'1~a/ lit . l1J ~' ~ ~..~ '.t..~ ~a..,( a,.-~.•~ o ~- -~, -hr/-as-~ cs~-`o.-arc. 5~~...~ i b~ e d ~ ~ ~~.c~. °~-,/ 3-o t l tws • .... 3b% -Fb ~'q.r.4. ~ . I-(•wl l l dlva.~4.~'~{- 1 ~•f1 ~~ c -t-o o O. v. °rJl 1.. 1+u.. t (( S . ~t - -- h - ! ~~ 3p% -~ 'N•• 5c,c-~"-~- rje~,~.-a.~n ~Gro-,..~so~nl o2b°/o ~-c t'4yr~w ~• /-ATM-l l All other terms of the Trust are ratified by the TrustoT C~ ~'~--~`~ •~^, IN WITNESS WHEREOF, the parties hereto execute this Amendment of Trust this 2S day of O c,-srv..~j -c,~' '~ ~ pp0 ,john E. Behman Ada H. Behman (/ Certificate of Aclrnowledgement of Notary Public Commonwealth of Pennsylvania ) :ss. County of Cumberland ) On this ~.S day of t-f.e~•e~~-c/' , A.D. 1~~°O°, appeared before me John E. Behman and Ada H. Behman, personally known to me (or proved to me on the basis of satisfactory evidence) to be the persons whose names are subscribed in this instrument, and acknowledged that they executed it. a,~ d"^' Residing in Notary Public My Commission Expires NOTARY SEAL: Notarial Seal Tenn W. Hebert, Notary Public North NewtonTwp., Cumberland County My Commtsston Expires May 17, 2004 Member, PArmsyh~ila Assoclatlon of Notaries AMENDMENT TO BEHMAN LIVING TRUST WHEREAS John E. Behman and Ada H. Behman created the Behman Living Trust on January 16, 1997 and: WHEREAS John E. Behman is now deceased; and: WHEREAS under Article XIV, Ada H. Behman has 11he right to amend or revoke the Marital Trust which trust contains one half of the assets of the Behman living trust; and: WHEREAS Ada H. Behman now desires to exer<;ise the right to amend the Marital Trust; NOW THEREFORE, effective immediately, the Marital Trust of the Behman Living Trust is hereby amended as follows: 1. Article IV of the Marital Trust is hereby amendE;d so that it shall read in its entirety as follows: Upon the death of the survivor of the trustors, the Marital Trust shall be terminated and the then remaining principal and undistributed income shall be distributed as follows: A. 35% thereof to Jane B. Hall if she is then living. If the said Jane B. Hall is not then living, her share shall be distributed to David L. Hall if he is then living and if he is not: then living, her share shall be distributed to Andrew B. Hall. B. 15% thereof to David L. Hall if he is then living. If said David L. Hall is not then living, his share shall be distributed to Jane B. Hall if she is then living and if she is not then living his share shall be distributed to Andrew B. Hall. C. 35% thereof to M. Scott Behman iif he is then living. If the said M. Scott Behman is not then living, his share shall be distributed to his issue, per stirpes, then living. D. 15% thereof to Andrew B. Hall if he is then living. If the said Andrew B. Hall is not then living, his share shall be distributed to Jane B. Hall, if she is then living and if she is not then living his share shall be distributed to David L. Hall. Witnessed whereof and intending to be legally bouind, trustor has hereunto set her hand and seal this ~ day of ~,~-1r,n ~.-o , 2005. Trustor: ~ y~ r//~9 Ada H. Behman Trustee: Ada H. Behman Certificate of Acknowledgement of Notary Public COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. On this ~~~~ day of ~~~mhe~ , A.D. 2005, appeared before me Ada H. Behman, personally known to me (or proved to mE; on the basis of satisfactory evidence) to be the person whose name is subscribed in this instrument, and acknowledged that she executed it. coiwaontwt:a~na of ~NNSnvanta NO AT REAL SEAL torf A. Richard, Notary PuWlc Lemoyne Boro., Cumberland Courtly My Commission Expkes Nov. 12, 2006 Member, Pemsylvania Association d Notaries ~~I` i~ ~-~'~~~~~- Notary Public RWS:ead:254128 HAZFay EIDER LAW An Estate Planning and Elder Law Firm 2000 Linglestown Road, Suite 202 www.HazenElderLaw.com Harrisburg, PA 17110 Marielle R Hazen, CI.LA* ~.: (71'~ 540-4332 Marci S. Miller, Associate F.ax: (71 ~ 54011313 February 10, 2009 CERTIFIED MAIL Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Ada H. Behman File No.: 21-07-1130 Social Security No.: 174-OS-0163 Inheritance Tax Return ~~ C7 c C 1 ` ~ - . _. 4 -x "' 1 ~ r , ~ , _ f.a - I r - -.~ ~ -~ .. , =--=t ~: , To: The Register of Wills: Enclosed for filing please find the original and one copy of the above-referenced Inheritance Tax Return and Inventory, along with a copy of the first page of the Inheritance Tax Return. Please date stamp the first page of the return and a copy of the Inventory and return them to my office in the enclosed self-addressed envelope. Also enclosed is a check #1122 for the filing fee in the amount of $30.00 and check #1121 in the amount of $898.90 for the tax due. If you have any questions or require any additional information, please do not hesitate to contact me. Sincerely, Enclosures ec: Jane B. 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