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HomeMy WebLinkAbout02-17-09~, 1N RE: ESTATE OF ANTHONY S. IN THE COURT OF COMMON PLEAS OF KERTULIS, SR, Late of East Pennsboro CUMBERLAND COUNTY, PENNSYLVANIA Township ~ ORPHANS' COURT DIVISION ' NO. 21-08-1015 PETITION TO APPROVE TERMINATION OF A TRUST To the Honorable Judges of the Orphans' Court Division: Petitioner, Barbara E. Kertulis, through her counsel, Johnson, Duffie, Stewart & Weidner, respectfully states the following in support of this Petition to Approve Termination of a Trust: 1. Petitioner is Barbara E. Kertulis, an adult individual who resides at 111 Center Street, Enola, Pennsylvania 17025. 2. Anthony S. Kertulis, Sr. ("Decedent") died on August 8, 2007, survived by his wife, Petitioner Barbara E. Kertulis, and their adult children, Kazen J. Stevens, Anthony S. Kertulis, Jr., Kimberly J. Potts and Gina Kertulis-Tartaz. 3. On November 7, 2007, the Register of Wills appointed Petitioner Executrix of Decedent's Will dated Mazch 4, 2003, a copy of which is attached as Exhibit A. N (~ fj C_ J l~ ~ TI .TJ -~ J ;i ~'~ ~ ~ ~~ ~ ~ z ; f V i N ,. - N l~ 4. Under ITEM III of Decedent's Will, the residue of the Estate is divided into two (2) shares; one share to be distributed outright to Decedent's surviving spouse in the least amount required to reduce the federal estate tax to zero, and the other share to a Trust requiring payment of income to Decedent's spouse for the rest of her life, and at her death, the balance distributed in equal shares to the Decedent's four children. 5. The Trust is a "credit by-pass" Trust which was created in order to minimize federal estate taxes. 6. Since the date of the execution of Decedent's Will in 2003, the federal estate tax law has been amended, and the tax savings purpose for which the credit by-pass trust was created no longer exists. 7. The residue of Decedent's estate available to fund the "credit by-pass" trust is approximately $301,000, subject to payment of the applicable debts, liabilities, expenses and costs of administration. 8. Petitioner, Barbara E. Kertulis, is the Current Beneficiary of the Trust, and the Decedent's children are the Qualified Beneficiaries under Section 7723 of the Uniform Trust Code, 20 Pa. C.S.A. §7701 et seq. ("Code"). 9. Pursuant to §7740.1(b) of the Code, the Trust is not necessary to reduce federal estate tax, a material purpose of the Trust. 2 J ]0. Each of the Qualified Beneficiaries, the Decedent's children, has executed a consent to the termination of the Trust, which Consents are attached as Exhibits B, C, D and E. I I. Pursuant to §7740.1(c), the beneficiaries have agreed that upon Court approval of this Petition, the Trust shall be disregarded and the assets otherwise distributable to the Trust shall be distributed directly to Petitioner, Decedent's surviving spouse and Current Beneficiary. 12. PNC Bank, N.A., the Trustee named in Decedent's Will, has renounced its right to serve as Trustee and consents to termination of the Trust which Renunciation and Consent is attached as Exhibit F. WHEREFORE, your Petitioner respectfully requests this Honorable Court to enter a decree permitting the Executrix of Decedent's Will to disregard the Trust under ITEM III of Decedent's Will and to distribute the residuary assets otherwise available to fund such Trust directly to Petitioner, Decedent's surviving spouse and Current Beneficiary. Respectfully submitted JOHNS~O~N,D~U~/F~F/~IE~,,S.TEW/ART & WEIDNER Edmund G. M ers I.D. No. 20558 301 Market Street P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Attorney for Petitioner 354468v2 3 VERIFICATION The undersigned verifies that the fact set forth in the foregoing Petition are true and correcC. This Verification is made subject to the penalties of 18 Pa. C.S.A. §4904, relating to unsworn falsification to authorities. % - .,~/- ~' ~ By ~.~c~2LcL2l{. ~~ u~k~ 2cT~~~_,a~ Barbara E. Kertulis CERTIFICATE OF GRANT OF LETTERS No. 2007- 07015 PA No. 21- 07- 1015 Estate Of : ANTHONY S KERTULIS SR !First, Midtlle, Lastl a/k/a : ANTHONY S KERTULIS Late Of: EASTPENNSBOROTOWNSHIP CUMBERLAND COUNTY Deceased Social Security No: 164-30-4403 8th day of November 2007 an instrument dated March 4th 2003 was admitted to probate as the last will of ANTHONY S KERTULIS SR lFirsp Middle, Lest) a/k/a ANTHONY S KERTULIS late of EAST PENNSBORO TOWNSH/P, CUMBERLAND County, who died on the 7th day of August 2007 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA EARNER STRASBA UGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: BARBARA E KERTULIS who has duly qualified as EXECUTOR(R/XJ and has agreed to administer the estate according to law, all of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, CARLISLE, PENNSYLVANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 8th day of November 2007. ~.~ ~~ ~,w;zs 4 eC' ~( Y **NOTE** ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ,, _ ~tt~~ tit end ~P~~ttrnE~~ OF ANTHONY S. KERTULIS ,; , I, ANTHONY S. KERTiILIS, residing in the Township of East Pennsboro, Cumberland County, Pennsylvania, declare this to be my last Will and revoke any Will previously made by me. ITEM I: DEBTS: I direct the payment of all my debts and funeral expenses, including a grave marker and all expenses of my last illness that my estate is legally obligated to pay, shall be paid from my residuary estate as a part of the expense of the administration of my estate. ITEM IL TANGIBLE PERSONAL PROPERTY: I give all my tangible personal property, including, but not limited to, any and all automobiles, furniture, furnishings, china, silverware, jewelry, ornaments, works of art, books, pictures and wearing apparel, together with all policies of insurance thereon, to my wife, BARBARA E. KERTLTLIS, if she survives me by thirty (30) days. If she does not survive me by thirty (30) days, then I give all of said tangible personal property, but excluding that tangible personal property which is a part of Penn Sign Company business, to those of my children who survive me by thirty (30) days, to be divided equally among them, as they may agree, or, in the absence of agreement, as my Executrix or Executor (hereinafter Personal Representative) in said personal representative's sole discretion may determine. Should my Personal Representative determine to sell said articles, the proceeds thereof shall be added to my residuary estate. My Personal Representative may, without further responsibility, distribute property passing to a minor under this paragraph to the minor or to a person to hold for the minor. If neither my said wife nor any of my children survive me by thirty (30) days, this bequest shall lapse. While this bequest is absolute, it is my wish that any memorandum I may leave addressed to my personal representative indicating my desire with respect to the disposal of these items, or any of them, shall be regarded. Notwithstanding the exclusion of that tangible personal property which is a part of Penn Sign Company business, 1 if said memorandum involves an item or items of that business, I want said memorandum to control the disposition of said item or items. ITEM III: DISPOSITION OE ESTATE IF WIFE SURVIVES ME: I devise and bequeath all the rest, residue and remainder of my estate of every nature and wherever situate as follows: A. If my wife, BARBARA E. KERTULIS, survives me (and I direct that for purposes of this Item of my Will she shall be deemed to have survived me unless it appears unmistakably that she predeceased me), and if the federal estate tax due because of my death will be reduced by making this gift for her benefit, I give, devise and bequeath to my wife, BARBARA E. KERTULIS, absolutely, the least amount (based upon values as finally determined for federal estate tax purposes) as shall be needed for the federal estate tax unlimited marital deduction to reduce the federal estate tax to the lowest possible figure after full use of all other deductions and credits allowable in calculating the federal estate tax, except that such amount shall be calculated without regard to the augmenting of my taxable estate by reason of generation skipping transfers and without regard for any credit for state gift taxes that would not otherwise be payable. Accordingly, I direct that: 1. If the marital deduction, or any other similaz benefit, is allowable with respect to any property, including property held by entireties, which my wife, BARBARA E. KERTULIS, has received prior to my death or at my death will receive otherwise than pursuant to this Item III, the value of such property shall be taken into consideration in calculating the size of the gift under this Item III A. 2. No property ineligib]e for the marital deduction, or any similar benefit, shall be distributed to this gift for my wife, BARBARA E. KERTULIS, pursuant to this Item III A. 3. Either cash or investments or both may be allocated to any gifr under this Item III A. 2 4. Any property allocated under this Item III A in kind shall be valued at the value which it is finally included in my gross estate for federal estate tax purposes provided that the aggregate market value thereof on the date of allocation (plus the value as finally determined for federal estate tax purposes of all other property qualifying for the marital deduction) is at least equal to the dollar value of the marital deduction as finally ~ determined for federal estate tax purposes. 5. If any provision of my Will shall result in depriving my estate of the marital deduction for federal estate tax purposes, such provision is hereby revoked and my Will shall be read as if any portion thereof inconsistent with allowance of the marital deduction for federal estate tax purposes is null and void. B. The balance of said rest, residue and remainder of my estate I give, devise and bequest, IN TRUST, to the Trustee designated in Item IX of this my last Will. Said trust shall be known as the Barbara E. Kertulis Trust and shall be for the following uses and purposes: L To pay the net income therefrom at least as often asquarter-annually to my wife, BARBARA E. KERTULIS, for and during her life time. Any undistributed income at the time of my wife's death shall be distributed to my wife's estate. 2. As much of the principal of this Trust as Trustee in its sole discretion may from time to time think advisable for my wife's, BARBARA E. KERTULIS, support in her accustomed manner of living or during illness or emergency shall be either paid to her or else applied directly for her benefit by my Trustee after taking into account other readily available assets and sources of income. 3. Trustee may apply the net income of this Trust for the support of my wife, BARBARA E. KERTULIS, should she by reason of age, illness or any other cause in the opinion of my Trustee be incapable of dispersing it. 3 4. Upon the death of my wife, BARBARA E. KERTiTLIS, the remaining principal shall be distributed pursuant to the provisions of ITEM IV hereof as though my wife failed to survive me. ITEM IV: DISPOSITION OF ESTATE IF WIFE FAILS TO SURVIVE ME. A. ONE-QUARTER IN'T'EREST IN PROPERTY LOCATED IN ABBOT TOWNSHIP, POTTER COUNTY. Should my wife, BARBARA E. KERTULIS, fail to survive me, I give, devise and bequeath my one-quarter interest in property located in Abbot Township, Potter County, which was jointly owned by me and my wife, to my son, ANTHONY S. KERTIILIS, JR., providing he survives me. B. PENN SIGN COMPANY/REST, RESIDUE AND REMAINDER. 1. UNINCORPORATED/JOIN'T'LY OWNED. My wife and I are joint owners of an unincorporated business trading under the fictitious name of Penn Sign Company. For the purpose of assisting in the identification of Penn Sign Company assets, my wife and I have prepared a document entitled "Penn Sign Company - Inventor}' which lists the present assets of Penn Sign Company. Assets and accounts thereon subsequently replaced by other assets or accounts are assets of Penn Sign Company. Any doubt as to whether an asset is a Penn Sign Company asset shall be determined to be a Penn Sign Company asset. This "Inventory" or a photograph thereof shall be kept with this Will. 2. VALUE OF PENN SIGN COMPANY LESS THAN ONE-FOURTH OF TOTAL VALUE OF REST, RESIDUE AND REMAINDER. If my wife, BARBARA E. KERTITLIS, fails to survive me and the value of Penn Sign Company, as determined for Federal Estate Tax purposes, is equal to less than one-fourth of the value of the rest, residue and remainder of my estate (including the Penn Sign Company assets), and if prior 4 to the one hundredth twentieth day following my death, my son has given written notice to my estate that he wants the Penn Sign Company assets, I give all the rest, residue and remainder to my children, KAREN J. STEVENS, ANTHONY S. KERTULIS, JR., KIMBERLY J. POTTS, and GINA KERTULIS, provided, however, ANTHONY S. KERTULIS, JR, share shall include a distribution in kind of the assets of Penn Sign Company. 3. VALUE OF PENN SIGN COMPANY GREATER THAN ONE-FOURTH OF TOTAL VALUE OF REST, RESIDUE AND REMAINDER If my wife, BARBARA E. KERTULIS, fails to survive me and the value of Penn Sign Company, as determined for Federal Estate Tax purposes, is greater than one-fourth of the value of the rest, residue and remainder of my estate (including Penn Sign Company assets), and if prior to the one hundred twentieth day following my death, my son, ANTHONY S. KERTULIS, JR, has given written notice to my estate that he wants the Penn Sign Company assets, I give and devise said assets to my son, ANTHONY S. KERTULIS, JR., provided he gives my estate a note and mortgage assignable, prepayable and interest free. The mortgage to be secured by 650 Enola Road, Enola, Pennsylvania. Note shall be payable monthly over thirty (30) years. The amount of said note shall be the difference between the value of the Penn Sign Company assets and the value of one-quarter ('/<) of the rest, residue and remainder, including Penn Sign Company assets. Example: Assume that the value of the Penn Sign Company assets if $1,146,000. Assume that the value of the rest, residue and remainder of my estate, including the Penn Sign Company assets, is $2,000,000. One fourth of said $2,000,000 is $500,000. Difference between $500,000 and $1,146,000 is $646,000. The amount of the note is $646,000. Hereinafter said amount is referred to as the difference. My estate shall give a special warranty deed for 650 Enola Drive and title to all assets of Penn Sign Company. Any doubt as to whether an asset is an asset of Penn Sign Company shall be determined to be an asset thereof In lieu of the said mortgage and note, my son, ANTHONY S. KERTULIS, JR, may pay said difference to my estate. 5 Said mortgage and note shall be assigned to my daughters, KAREN J. STEVENS, KIMBERLY J. POTTS, and GINA KERTULIS. I give and devise the rest, residue and remainder of my estate (not including Penn Sign Company) to my daughters, KAREN J. STEVENS, KIMBERLY J. POTTS, and GINA KERTULIS. 4. SON ELECTS NOT TO RECEIVE THE ASSETS OF PENN SIGN COMPANY. If my wife, BARBARA E. KERTULIS, fails to survive me and my son, ANTHONY S. KERTULIS, JR, does not elect to receive the assets of Penn Sign Company or fails to comply with the requirements of Paragraph B-3 of ITEM N hereof, said assets shall be liquidated, I give and devise all the rest, residue and remainder to my children, KAREN J. STEVENS, ANTHONY S. KERTULIS, JR., HIMBERLY J. POTTS, and GINA KERTULIS. ITEM V: DEATH TAX PROVISION IF WIFE SURVIVES: ff my wife, BARBARA E. KERTULIS, survives me, all federal, state and other taxes payable because of my death, with respect to property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax shall be considered a part of the expense of the administration of my estate and shall be paid from that apart of my residuary estate passing under Item TII B. hereof without apportionment or right of reimbursement. All such taxes on present or fixture interests shall be paid at such time or times as my Personal Representative may think proper, regardless of whether such taxes aze then due. ITEM VI: DEATH TAX PROVISION IF WIFE FAILS TO SURVIVE ME: Should my wife, BARBARA E. KERTULIS, fail to survive me, all federal, state and other taxes payable because of my death, with respect to the property forming my gross estate for tax purposes, whether or not passing under this Will, including any interest or penalty imposed in connection with such tax shall be considered a part of the expense of the administration of my estate and should be paid from my residuary estate passing under Pazagraph B of ITEM IV hereof without apportionment or right of reimbursement. All such taxes on present or future interest shall be paid at such time or times as my personal representative may think proper regazdless of whether such taxes are then due. 6 ITEM VIL• SPENDTIIIZIFT PROVISIONS: The interest of the beneficiaries hereunder or the beneficiaries of any Trust created herein shall not be subject to anticipation or to voluntary or involuntary alienation. ITEM VIII: POWERS OF FIDUCIARIES: A. APPLICABILITY. The provisions of this ITEM shall be applicable (unless the context cleazly requires otherwise) to the administration and management of my estate and each fiduciary account created under this Will, and the terms "Fiduciary" or "Fiduciaries" shall mean whichever of my Executors, Trustee or other fiduciaries, and the term "trust estate" shall mean whichever of my estate or such other fiduciary accounts, the provisions of this Item are being applied to at the particulaz time. B. ADMINISTRATIVE POWERS OF FIDUCLARY. In the administration and management of my estate and any fiduciary account created under this Will and in the management, investment and reinvestment of the Trust estate thereof, my Fiduciaries shall have and may exercise (subject to the provisions of B of this ITEM VIII and to any other provision of this Will limiting or qualifying in any way any power, authority or discretion of my Fiduciaries) full power, authority and discretion without the necessity of obtaining the order of any court to do all acts, to execute, aclaiowledge and deliver all writings and to exercise for the benefit of all persons who maybe or become beneficiaries under the provisions of this Will any and all powers, authorities and discretions given to or vested in such Fiduciaries by the provisions of this Will or by law. By way of illustration but not limitation, my Fiduciaries shall have and may exercise the following powers: 1. To retain property in the form and character in which the same shall be received; 2. To sell, convey, mortgage, lease for any term whatever, transfer, exchange and dispose of, either publicly or privately, the whole or any part of the Trust estate; 7 3. To grant options for such period as my Fiduciaries shall deem advisable for the sale, conveyance, lease, transfer, exchange or other disposition of the whole or any part of the Trust estate and to exercise any option at any time held as part of the Trust estate; 4. To invest and reinvest the whole or any part of the Trust estate in any kind of property, real, personal or mixed, or undivided or part interests therein, including stocks, bonds, notes, securities, minerals and other natural resources, limited partnerships, common trust funds, interest bearing accounts and other property of whatsoever chazacter, located in the United States or abroad, all statutory and other limitations as to the investment of funds, now or hereafter enacted or in force, being hereby waived and without obligation to diversify the same and without liability for any decline in the value thereof; 5. To purchase assets from my estate and to make loans to my Executors, all upon such terms and conditions and with or without security as the Trustees shall determine; 6. To hold, manage, develop and operate all residential and other real property held as part of the Trust estate, to release, partition, vacate or abandon any such property, to make improvements, thereto or thereon, to construct, demolish, alter, repair, rebuild, maintain and insure buildings and other improvements on any such property and to use other assets of the Trust estate for any of such purposes; 7. To compromise and settle claims; 8. To carry any property in the name of a nominee, including a clearing corporation or depository or in book entry form or unregistered or in such other form as will pass by delivery; 9. To vote shares of stock, in person or by proxy, in favor of or against management and shareholder proposals and to join in or dissent from and oppose the reorganization, recapitalization, consolidation, merger, liquidation, or sale of corporations or properties; 8 10. To employ accountants, agents, attorneys, brokers, employees, investment counselors and other representatives (any of whom may but need not be a person, association or corporation acting as, or affiliated with a Fiduciary at the particulaz time) to perform any act of administration (whether or not discretionary), to act without independent investigation upon their recommendations and to determine and pay their compensation and expenses out of the Trust estate; 11. To distribute, without the necessity of filing a judicial accounting or obtaining judicial approval, the whole or any part of the Trust estate upon the receipt and release of the beneficiary entitled to receive such distribution, in which event my Fiduciaries shall be relieved of all further liability with respect to the property so distributed with like effect as if such distribution had been made pursuant to an order of court; 12. To borrow money from any person in such amounts and upon such terms as my Fiduciaries shall determine and to pledge all or any part of the assets of the Tmst estate to secure such borrowing; 13. To permit any beneficiary to occupy any real property forming part of the Trust estate without rent or upon such other terms and conditions as the Trustee or my Executors shall determine; 14. To organize or cause to be organized alone or in conjunction with others, one or more associations, corporations, partnerships or other organizations; 15. To continue any business, incorporated or unincorporated, in which I may have had an interest at the time of my death for such period or, if required herein, to liquidate the same at such time and upon such terms, as my Fiduciaries may determine, to invest additional sums in any such business even to the extent that the Trust estate may be invested largely or entirely in such business, to act as, or select other persons, including 9 any Fiduciary or any beneficiary hereunder to act as, directors, officers, employees of any such business, to pay compensation for so acting without regard to whether the person so acting is a Fiduciary or a beneficiary hereunder, and to make such other arrangements in respect thereof as my Fiduciaries shall determine; and 16. To make any distribution or division of the Trust estate either in cash or in kind, or partly in cash and partly in kind and to allot different kinds of, or vrterests in, property to different shares, all as my Executors or Trustees, as the case maybe, shall determine to be equitable to effect such distribution or division. C. LIMITATIONS WITH RESPECT TO MARITAL TRUST. Any other provision of this Will to the contrary notwithstanding, my Fiduciaries shall not have, nor shall they have the right to exercise any power, authority or discretion given to or vested in them by the provisions of this Will or by law if the effect of their having, or having the right to exercise, such power, authority or discretion would be to prevent the property from qualifying or continuing to qualify for the marital deduction allowable in determining the federal estate tax payable by reason of my death. D. GENERAL LIMITATIONS. All powers, authorities and discrefions given to or vested in my Fiduciaries by the provisions of this Will or by law shall be exercisable by my Fiduciaries only in a fiduciary capacity. E. EXERCISE OF DISCRETIONARY POWERS. Each and every power, authority and discretion given to or vested in my Fiduciaries or a class of Fiduciaries by the provisions of this Will or by law, whatever may be the nature or extent thereof, shall be freely exercisable by my Fiduciaries at any time and from time to time in their sole and absolute discretion, as they alone shall determine. Each exercise thereof shall not be open to question in any manner whatsoever by, and shall be binding upon, each person having an interest in the Trust estate. 10 F. DISCLAIMER BY EXECUTORS. I authorize my Executors to disclaim in whole or in part any property or interest therein passing to me or to my estate by reason of a testamentary or inter vivos transfer or an intestate disposition or by any other means. G. OPTION WITH RESPECT TO EXPENSES. In the event any expense of administration of my estate shall, at the option of my Executors, be deductible either in computing any federal income tax payable during the administration of my estate or in computing the federal estate tax payable with respect to my estate, my Executors shall exercise such option as my Executors shall deem to be in the best interests of my estate and the beneficiaries thereof. In the event any such expense is deducted for federal income tax purposes, my Executors may, but shall not be required to, transfer from income to principal an amount equal to the additional federal estate tax which my estate may be required to pay by reason of the failure to claim any such expense as a deduction for federal estate tax purposes. ITEM IX: TRUSTEE: I appoint PNC Bank, Trustee of any trust created by me in this my last Will. Should PNC BANK not accept this appointment, I appoint my Personal Representative, Trustee of such bust. ITEM X: I appoint my wife, BARBARA E. KERTULIS, Executrix of this my last Will. Should my wife, BARBARA E. KERTULIS, fail to qualify or cease to act as Executrix, I appoint ANTHONY S. KERTULIS, JR., Executor of this my last Will. If he fails to qualify or ceases to act as Executor, I appoint KAREN J. STEVENS as Executrix of this my last Will. If she fails to qualify or ceases to act as Executrix, I appoint HIMBERLY J. KERTULIS, Executrix of this my last Will. If she fails to qualify or ceases to act as Executor, I appoint GINA KERTULIS, Executrix of this my last Will. If all of the above fails to qualify or ceases to act as Executor, I appoint PNC BANK, Executor of this my last Will. 11 ITEM XI: No bond shall be required of any fiduciary hereunder in any jurisdiction. IN WITNESS WHE OF, I hereunto set my hand and seal this C~-day of 2003. (SEAL) THONY ~ IS Signed, sealed, published and declared by the above-named Testator as and for his Last Will and Testament in the presence of us, who, at his request, in his presence and in the prese of each other have hereunto subscribed our names as witnesses. ~ ~~ / I 12 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA: COUNTY OF CUMBERLAND ss. We, ANTHONY S. KERTULIS, ;y.,~,.4,,,_ ~> y~s.,",__,_,,~~ and ~` ~ ~~ '°~ `~`~..u_ra ,the Testator and the witnesses whose names aze signed to the foregoing ~ ` instrument, being duly qualified accordingly to law, do depose and say that the witnesses were present and saw the Testator sign and execute the foregoing instrument as his Last Will and Testament; that he signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testator signed the Will as witnesses; and that to the best of our knowledge, the Testator was that at ]east 18 years of age, of sound mind and under no constraint or undue influence. Testator acknowledges the foregoing. Swom to or affirmed to and subscribed to before me by '."._ :;a •~,.~~~ . ,. ~ and \ ~ ~~ '°~ ~~~~, witnesses, this y '~ day of '~-~ ~~.~~ , 2003. ~~ ~ yw~ Notary Public ' My Commission Expires: 167112 NOTA~iIAL SEkL ~ DIANNE CENIG, Nokary Public Lemoyne Borough Curnberl2n6 Ca ~ rVly Commission Expires Des. 21, 2005 13 IN RE: ESTATE OF ANTHONY S. IN THE COURT OF COMMON PLEAS OF KERTULIS, SR., Late of East Pennsboro CUMBERLAND COUNTY, PENNSYLVANIA Township ORPHANS' COURT DIVISION ' NO. 21-08-1015 CONSENT AND JOINDER The undersigned, a Qualified Beneficiary under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request fora Decree approving termination of the Trust. IN WITNESS WHEREOF, the undersigned has executed this Consent and Joinder on this .5~~:~~ day of_ Fc GRvFI~r~- , 2009. Signed, Sealed and Delivered In the Presence~r5f.~ ___ r• Y n !/ ....... i l ~ ~ / `- ~2z '2d'1 J , ~ l~z"LCi' ;, `` (SEAL] Anthgriy S. Kertulis, Jr. ` :354480v2 IN RE: ESTATE OF ANTHONY S. KERTULIS, SR., Late of East Pennsboro Township IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-08-1 Ol 5 CONSENT AND .IOINDF,R The undersigned, a Qualified Beneficiary under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request for a Decree approving termination of the Trust. IN WITNESS WHEREOF, the undersigned has executed this Consent and Joinder on this hc~ a2 day of ~,~ru lc~~-~, , 2009. Signed, Sealed and Delivered In the Pr Bence of.' ~. ~C /~ :~I-~'V1~-f)~~~~~ (SEAL) :imberly J. P tts 354480v2 [N RE: ESTATE OF ANTHONY S. KERTULIS, SR., Late of East Pennsboro Township IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO.21-08-1015 CONSENT AND .IOdNDER The undersigned, a Qualified Beneficiary under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request for a Decree approving termination of the Trust. IN WITNESS WHEREOF, the undersigned has executed this Consent and Joinder on this day of 2 , 2009. Signed, Sealed and Delivered In the Presenc~of.~ ' ~' /! .LC•rai-Gr _. ~~ (SEAL) Karen I. tevens 354480v2 . .. . IN RE: ESTATE OF ANTHONY S. KERTULIS, SR., Late of East Pennsboro Township IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-08-1015 CONSENT AND JOINDER The undersigned, a Qualified Beneficiary under the Trust described in the foregoing Petition, consents to the termination of the Trust and joins Petitioner in her request for a Decree approving termination of the Trust. IN WITNE~S-S WHEREOF, the undersigned has executed this Consent and Joinder on this day of /-~ icr~iv i , 2009. Sdgned, Sealed and Deldvered ~ In the Presence of ~ / ~ JJ ~ - .; - f `~^,"~~°~_L 1~~n~--- - ~ ~`~ ~ i ~_~-(,a Cc2 (Cv~_ __ _(SEAL) Gina Kertulis-Tartaz / , :354480v2 ... , IN RE: ESTATE OF ANTHONY S. KERTUI.IS, SR., Late of East Pennsboro Township IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA, ORPHANS' COURT DIVISION NO. 21-08-1 O l 5 RI::'d'ii`iCs4Tly'y Ai~D i;vivs;:NT GF FNC BANK, N.A. PNC Bank, N.A, Trustee of the Trust created in Item III, Paragraph B of the Will of Anthony S. Kertulis, 5r., renounces its right to serve as Trustee and consents to the relief requested in the Petition to Approve Termination of Trust. IN WITNESS WHEREOF, the undersigned has caused these presents to be duly executed on this ~~~ day of ~t~lJ.~-~ , 2009. PNC Bank, N.A.: rrll 1~,. ~ Name: L~aDt1 S ~~~~~ Title: v xC~ Q~S ~ p~,v ~ 354483v2 REG~!~~=G JAN 3 0 2009 J©HNSU;Q (~UFfiE