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Home My WebLink About04-0446 PETITION FOR PROBATE and GRANT OF LETTERS Estate of. c." ~\'f ~ 5'. R ~Jl., ~.I'\. No. ~J-~-~~6 also known as To: Deceased. Register of Wills fOb the J -t/ ,~- ~~.~r County of Cu........ .Y'" in the Social Security No. , &i H- E) <:f~monwealth of Pennsylvania U r -b The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years pf age or older an t~execut 0' named in the la~t ~ill of the above decedent, d\tte~,. Of,). I "l- ,19~ and COdlCll(s) dated N:\ ~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) County, P nnSYlvan~ wj! "'f 0 . '" . ) , Decendent at death owned property with estimated values as follows: ~O()J O()O." 0 (If domiciled in Pa.) All personal property $ (If not domiciled in Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania W(}'^~ $ situated as follows: WHEREFORE, petidoner(s) respectfully last will and codicil(s) presented herewith and the grant of letters (testamentary; . . . .. . theron. ~ d~~~ '" ~ . <!) . u C'I&\~IS~?b _ 0: <!) :9,,;;- "'~ <!) ... U . ~<!) 0: tj~ ? YN~ ",,0 C'O Cd .;: ~<!) ~p., <!) '- ;'0 C;; 0: OJ) c;j OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH ~F PINN~YL';fNIA l ss J COUNTY OF ru;,r- 't," U/"- '. The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and comet to the best of the knowledge and beli~f petitionee ,n bat as pe"onal rep<<sen- tative(s) of the above decedent petitioner(s) will well trulyadm" te e est~e accor 'ng to law. Sworn to or a~ed and subscribed q v.J _. before me this . /,4/ day of ~ !d~/1a//;::jt~~~ ~ /L ~A ~ No. ~/-tJ~- ~~b Estate of ~.{/E./ I.fn S /3~//E..//7A/I , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW /?7)?~ b .mQQ~ in consideration of the petition on . the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated A )101 J~/7J Pd~ I€-/ / ~, 1997 described therein be admitted to probate and filed of record as the last will of (:j /{;, J '/ n . '5 L];c:/IEm;q /} , and Letters ~6Sr4nE/Jr;zl,.(2 ~ are hereby granted to (JP/lI(; E GI..:;;;::-/J"L) CVI~ ~xa'/';!-~=!/-A//~ l~ L~~ Register ru fi-U ~/ FEES Probate, Letters, Etc. ......... $ ~tf..~--:dJ {f~ Certificates( ).......... $ ~, Go AITORNEY (Sup. Ct. 1.D. No.) - J,A9t!;5 02/. QC:;; unclatlOn ................ $ ~ $ /f'J.()O ADDRESS Filed .~T~~\~tX~iq.b~.OO PHONE . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f 0 d t Evelyne s. Belleman, deceased ame 0 ece en : Date of Death: 05-02-2004 Estate No.: 2004-00446 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: I. State whether administration ofthe estate is complete: Yes ~ No 0 2. [fthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No J8l b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 181 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~~~~ D 7-1-2005 ate: ----~-- --'-- ...,:::-- ./' Michael ~own, Esquire PA 10 79984 Name 27 N. Front Street, P.O. Box 1284 Harrisburg, PA 17108-1284 Address 717-234-3282 Telephone No. Capacity: o Personal Representative Qg Counsel for personal representative ~ . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f 0 d t Evelyne S. Belleman. deceased ame 0 ece en : Date of Death; 05-02-2004 Estate No.; 2004-00446 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete; Yes ~ No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete; 3. If the answer to No.1 is Yes, state the following; a. Did the personal representative file a final account with the Court? Yes 0 No 181 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes I8l No D c. Copies of reccipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date; 7-1-2005 ~nature -- ---.- ? Michael rown, Esquire PA ID 79984 Name 27 N. Front Street, P.O. Box 1284 Harrisburg, PA 17108-1284 Address 717-234-3282 Telephone No. Capacity; o Personal Representative 1Xl Counsel for personal representative ~ - (I) Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 N f D d t Evelyne S. Belleman, deceased ame 0 ece en : Date of Death: 05-02-2004 Estate No.: 2004-00446 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: L State whether administration of the estate is complete: Yes ~ No 0 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 181 b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes l8l No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ;Z.~~-- Date: 7-1-2005 Michael Arown, Esquire PA ID 79984 Name 27 N. Front Street, P.O. Box 1284 Harrisburg, PA 17108-1284 Address 717-234-3282 .<-. Telephonc No. Capacity: o Personal Representative ~ Counsel for personal representative erA "." ,-' , ":' ,'-JI<;; f~ T~,\' "/'-:f, Thi' i~, to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 ~ft(~ Local Registrar p 1 n4?Qnq MAY o 3 2004 I ,~, ..l.. '.) '.) v '" .,~ No. Date ITEM #~ ~ - -- 'n snrmrn D--A:S-FOtLBWf~ . f i;u, '..J 1. .\.., - .-- - ~~ ~:5:RUI__-- -_.~ ~= - - ------ ~ tZ;;;;;~;ft(~~ Hl05.t43 Rey. 2/87 COMMONWEALTH OF PENNSYLVANIA' DEPARTMENT OF HEALTH' VITAL RECORDS r{INT CERTIFICATE OF DEATH STATE FILE NUMBER .lENT SEX SOCIAL SECURITV NUMBER INK 1. 2. Female 3. 144 - 16 - 9878 AGE (L..I Birthday) HO TAlif . I. 82 Vr>. InpllCienl: ' ERIOo~"nl 0 OOAO RMlo.nce 0 ::~fy) 0 COUNTY OF DEATH RACE - American Indian, Black, V'hlite, et . lb. Cumber land Pennsboro (Specify) < I 8c:.E. 10. Whi te DECEDENT'S USUAL OCCUPATION KIND OF BUSINESS IINDusrRV MARITAL STATUS. Married. SURVIVING SPOUSE ( O'~~~ue.r.l,=r Never Manied. Wdowed, (If wife, ghle lMiden n.me) D~rced (~ocify) . 111. Manager l1~etter Bus. Bur. 14. W1 owe ~{fEW'S M:tI~Nb ~RESS (Street, Cilytrown, la~iP Code) DECEDENf'S Did 17c, 0 Yes, decedent lived in lwp . . t treet Apt. ~~~~D'tNCE decedent Lemoyne, PA 17043 (S.. in.tructions livain a 17d. OCJ ~~h~=~~i~ of ~ OO~_ 11b. County r.llmr.prl .<Inri township? cnylboro FATHER'S NAME (First, Middle, Last) Edward G. Eiermann MOTHER'S NAME (First, Mid(je, Maiden Surname) Frieda Herde II. 19. INFORMANTS NAME (Type/Ptint) Craig E. Eisenacher INFO~~r ~ILlNl ADDR'CS (Slreet~lytrown, State. r(odj3332 20.1. 2Gb. en er t. , eston, METHOD OF DISPOSITION PLACE OF DISPOSITION. Name of Cemetery. Cramatory LOCATION - Cityrrown, State, Zip Code . Burial 0 Cremation ~emoval from State 0 or Other Place Donalion 0 o 21b. 21e.East Harrisburg Cemeter . 2h. Other (Specify) SIGNATURE OF FU L SERVI SE ERSON ACTING AS SUCH NAME AND ADDRESS OF FACILlTV 22e.M ers-Harner FH To the best of my knowledge, death occurred at the time, date and ptace stated. LICENSE NUMBER (Signalura and Tnle) 231. 23b. 230. TIME OF DEATH WAS CASE REFERRED TO A MEDICAl EXAMINER ICORONER? 24. 28. JPF Ve. 8: FD No 0 : Approximate PARTU: Other stgnfficant conditions contributing to death, but , interval betwee not resulting in the underlying cause lPven In PART I : onset and death a. E TO (OR AS CONSEQUENCE OF)" SequentilUly list conditions F if any, leading to immediate OUET (ORASACONS LENCE OF): ClUle. Enter UNDERLYING CAUSE (Dis80.e IX irjury . that initiated eventl DUE T (OR AS A CONS QUENCE F): resulbng 00 death) LAST d. WAS AN AUTOPSV Vvt;RE AUTOPSV FINDINGS MANNER OF DEATH DATE OF INJURV TIME OF INJURV INJURV AT WORK? DESCRIBE HOW INJURV OCCURRED PERFORMED? AVAILABLE PRIOR TO [j (Monlh, o.y, Ye...) COMPLETION OF CAUSE Natural Homicide 0 OF DEATH? 0 0 Ves 0 No 0 Ve. 0 No cl Accident Pending Investigation ve.O NOG' Suicide 0 Could not be determined o 30.. 3Ob. M. 30e. PLACE OF INJURY - At home, farm, street. factory, otfice 2... building, etc. (Speci~) 21b. 21. 300. CERTIFIER (Chock only ooe) .~~~~F::tGJ~~~ge:Jr~':t~:a. ~:t~~= tr:t :J:"i'a~~~(:r~~3~~~~a~a ~f:~~.~.~.~~~~~.~~.~,~~~~~.~.i.t~~.~~).... ..... . .... ,.. 'PRONOUNCING AND CERTIFVING PHVSICIAN (PhySICian both pronouncing death and ceI1ifying to cau.a of death) To the beat of my knOwledge, death occurred It the time, date, and pllce, Ind due to the clua..(a) and mlnner la atated. .............. ..... .MEDICAL EXAMINERlCORONER On the ba.l. ot examination Ind/or Inve.tlgaUon,ln my optnlon, death occurred at the time, date, and place, and due to the coluaes(s) and mlinneraa ..ated....... ............... ...... ........................ ..... ........ ................... ................. ........... ...................................0 311. REGISTRAR.SSIGN~M~ ~ \,qMI/ 1'1 33. 34. . ' . . , ] [ Last Will & Testament of EVELYN S. BELLEMAN Dated November 12, 1997 Prepared by: EDWARD E. WOLLMAN & ASSOCIATES, P.A. Naples · Bonita Springs. Marco Island 0 (941) 435-1533 [ . , . .' . , . , LAST WILL AND TESTAMENT C:;I-CJ?/-~~b ,.' R~ ,,~" . .~ ~, . .. j OF EVELYN S. BELLEMANIJi1 ~'.'- I, EVELYN S. BELLEMAN, of Naples, Collier County, Florida, do make, publish and declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. My spouse has predeceased me. I have two (2) children now living who are CRAIG E. EISENACHER and ERIC A. EISENACHER. My deceased spouse has four (4) children now living who are SCOTT W. BELLEMAN, BARBARA ANN BELLEMAN KALETA, BRUCE D. BELLEMAN and JAMES C. BELLEMAN. ARTICLE I PERSONAL PROPERTY I give and devise my transferable club memberships and related rights and assets and all of my personal effects, jewelry, collections, household furnishings and equipment, automobiles and all other non-business tangible personal property, and any insurance policies thereon, described with reasonable certainty in a separate, dated writing in existence at the time of my death and signed by me, to those persons designated in such separate writing who survive me. To the extent said property is not effectively disposed of by such separate writing, or in the event my Personal Representative determines that no such separate writing exists, I give and devise said property to my children who survive me, to be divided by my Personal Representative in as nearly equal shares as practical. . . . . A ARTICLE II RESIDUE OF MY ESTATE I give and devise the residue of my estate, wherever situated, including lapsed devises, but expressly excluding any property over which I may have a power of appointment at my death, to my successor Trustees under my Trust Agreement dated today ("my Trust Agreement") as Trustees without bond. The residue shall be added to and become a part of the Trust held by my successor Trustees under my Trust Agreement and shall be held under the provisions of my Trust Agreement in effect at my death, or if this is not permitted by applicable law, under the provisions of my Trust Agreement which exist as of this date. If it is necessary to give effect to this gift, but only in such event, my Trust Agreement is incorporated herein by reference. ARTICLE III PERSONAL REPRESENTATIVE A. Appointment and Bond. I nominate my son, CRAIG E. EISENACHER, to serve as the Personal Representative of my estate. If my son, CRAIG E. EISENACHER, fails to qualify or ceases to act hereunder, I appoint my son, ERIC A. EISENACHER, to serve as the Personal Representative of my estate. If this Will is probated in more than one jurisdiction, the appointments made above shall apply in each jurisdiction in the order designated, regardless of whether one or more of the persons so appointed hereunder shall have failed to qualify in any other jurisdiction. If an appointee who would otherwise act as a Personal Representative hereunder cannot qualify as such because the laws of the jurisdiction in which this Will is probated require that 2 . the Personal Representative be a resident of such jurisdiction, then notwithstanding anything herein to the contrary, I appoint such person or institution as the nonresident appointee may designate to serve with said appointee as co-Personal Representative, or as the sole Personal Representative, if the laws of such jurisdiction so require. Any appointment of a resident or successor Personal Representative hereunder shall be made by an instrument in writing, duly signed and acknowledged; and if more than one such appointment shall be in existence, the one bearing the latest date shall control. Each Personal Representative, whether named herein or appointed pursuant hereto, shall serve without bond and shall have all of the powers, privileges and immunities granted to my Personal Representative by this Will or by law. B. Powers of Personal Representative. My Personal Representative shall have the following powers: 1. Investments. To sell or exchange at public or private sale, on credit or otherwise, and to lease for any term or perpetually, any property at any time held hereunder; to grant and exercise options to buy or sell; to invest and reinvest in real or personal property of every kind and description; and to retain as a proper investment any such property, whether originally a part of my estate or subsequently acquired; all without limitation by any statutes or judicial decisions, whenever enacted or announced, regulating investments (including speculative investments) or requiring diversification of investments; 2. Loans. To borrow money, with or without interest, from themselves or others for the benefit of my estate and to give mortgages or other security interests in the property of my estate; 3. Claims. To arbitrate, defend, enforce, release, compromise or settle any claim of or against my estate; 4. Divisions or Distributions. To make divisions or distributions in cash or in kind, to allocate undivided interests in property and dissimilar property (without regard to its tax basis) to different shares, and to make any distribution to a minor directly to such minor, to his or her legal representative, to any person responsible for or assuming his or her care, or to an adult person or an eligible bank: (including any person or bank: then acting as personal 3 . representative) selected by my Personal Representative as custodian for such minor under the Florida Uniform Transfers to Minors Act. Property divided or distributed in kind shall be valued at current fair market value; 5. Deleeation. To delegate to any other Personal Representative the right to exercise any power (discretionary, administrative or otherwise). Such delegation may be revoked at any time by the delegating Personal Representative by delivery of an acknowledged instrument to such other Personal Representative; 6. Aeents. To employ and pay reasonable compensation to agents, accountants, investment counsel and attorneys, even if they are otherwise serving without compensation hereunder as personal representatives. Each Personal Representative may follow the advice of such attorneys and investment counsel without liability if they used reasonable care in selecting them; 7. Distribution to Trust Beneficiary. To distribute directly to any beneficiary who is then entitled to distribution under my Trust Agreement; 8. Tax Elections. To select the valuation date for death tax purposes, to use administration and medical expenses as income or estate tax deductions, and to exercise other elections, at the Personal Representative's discretion, without adjustment of income and principal accounts or other interests in my estate; 9. Custodian Account. To employ and pay reasonable compensation to a bank as custodian; to place any property in its custody, and in its name or the name of its nominee; and to appoint it agent to receive, receipt for and disburse both income and principal. Such custodian is not liable for any action taken or not taken at the direction of my Personal Representative. My Personal Representative is liable for any wrongful act of such custodian only if the Personal Representative has failed to use reasonable care in selecting it; 10. Business or Other EnterDrises. To continue, participate in, manage or operate as an investment of my estate any business or other enterprise, as sole proprietor, shareholder, or general or limited partner; to carry on such enterprise in my name, the name of my estate or any trade name I have used; to employ and compensate managers or other persons; to use assets of my estate for the purposes of such enterprise, including assets not so used by me during my life, and to borrow money on the security of such assets; to succeed me as a general or limited partner, to enter into any partnership agreement and to exercise full powers as a general or limited partner; to enter into contracts or leases, for any term or perpetually; to organize or reorganize or to take part with others in the organization or reorganization of any corporation or partnership under the laws of any jurisdiction; to carry on such enterprise or any part thereof and to hold all or part of the stock thereof; to liquidate, or sell such enterprise or any part thereof; and to do all other things necessary or proper in the conduct of such enterprise. My Personal Representative may take any such action without personal liability for loss incurred or depreciation in the value of such enterprise, and shall be fully indemnified by my estate for 4 -. . . . . any expenses or loss charged to my Personal Representative. My Personal Representative shall not be required to file reports with any court concerning such a partnership or other enterprise (except to report net income or loss as a part of any regular accounts he or she may be required to file), to have a receiver appointed for it, to have an inventory or appraisement of its assets or to sell the interest of my estate therein; and 11. Real Estate. To receive all rents or other amounts due from any rental or other real estate owned by me at my death or thereafter acquired, including any personal property used in conjunction therewith; to enter into, maintain, repair, improve, manage and operate all such property; to effect and maintain insurance thereon; to pay all taxes and assessments thereon; to extend, renew, replace, increase or payoff any mortgage or mortgages affecting such property; to abandon such property; to adjust boundaries; to grant easements; to partition; to enter party-wall contracts; to insure or perfect title; to demolish or erect buildings thereon; to make, extend, renew or modify any lease, for any term or perpetually; to do all other things necessary or proper in the management and operation of such property. My Personal Representative may exercise his or her powers without court approval. No one dealing with my Personal Representative need inquire into his or her authority or his or her application of property . ARTICLE IV GENERAL A. Death Costs. My Personal Representative shall pay from the residue of my estate: (1) my debts which are allowed as claims against my estate; (2) my funeral expenses without regard to legal limitations; (3) the expenses of administering my estate to include the payment of expenses that are reasonable in the judgment of my Personal Representative for the safeguarding of assets and delivery of gifts; and (4) the estate, inheritance and other death taxes (except generation-skipping transfer taxes), and interest and penalties thereon, due because of my death with respect to all property whether or not passing under this Will and not required by the terms of my Trust Agreement to be paid out of said Trust. My Personal Representative shall be reimbursed for such payments only as follows: 5 -. . . . . . . 1. From property over which I have a power of appointment for the increase in such death taxes caused thereby, and to that extent only I exercise such power and appoint to my estate from such property the amount of such increase; and 2. From the trust held under my Trust Agreement, for such part or all of the balance of such death costs, the gifts made in Article I of this Will and the gifts made in any codicil as my Personal Representative directs, and he or she shall direct such reimbursement at least to the extent necessary to avoid reduction of such gifts by such death costs. B. Definitions. 1. Child and Descendant. "Child" and "descendant" include any person whose relationship to the ancestor designated is created by or through birth or legal adoption, whenever occurring. No such child loses his status as such through adoption by another person. 2. Soouse. A person's "spouse" includes only a spouse then married to and living as husband and wife with him, or a spouse who was married to and living as husband and wife with him at his death even if such spouse remarries. 3. Gender and Number. Where appropriate, words of any gender include all genders and the singular and plural forms of a word are interchangeable. 4. Per Stirpes. In a division per stirpes, each generation shall be counted whether or not it has a living member. 5. Powers of Appointment. Property subject to a power of appointment shall be paid to, or retained by the Personal Representative or Trustees or paid to any trustee under any will or trust agreement for the benefit of, such one or more permissible appointees, in such amounts and proportions, granting such interest, powers and powers of appointment, and upon such conditions including spendthrift provisions as the holder of such power appoints in his will or in a trust agreement revocable by him until his death, but only if such will or trust agreement specifically refers to such power; and 6. Survivorship. A beneficiary is not deemed to have survived me unless he or she survives me by thirty (30) days. C. Dealim! with Estate. Each Personal Representative may act under this Will even if interested in my estate in an individual capacity, as a fiduciary of another estate or trust (including any trust identified in this Will) or in any other capacity. Each Personal 6 ... . . . . . ". Representative may in good faith buy from, sell to, lend funds to or otherwise deal with my estate. IN WITNESS WHEREOF, I, EVELYN S. BELLEMAN, have declared this instrument to be my Last Will and Testament, and I have signed it at Naples, Collier County, Florida, this d day of November, 1997. 1!~L~~ On this J 'Z ,.. day of November, 1997, the foregoing instrument was in our presence signed and executed by EVELYN S. BELLEMAN, and by her declared to us to be her Last Will and Testament, and at her request and in her presence, and in the presence of each other, we have subscribed our names as attesting witnesses thereto. ~Z.~ ;V ~~~ 1<'. Name of Witness Address of Witness UJJJil[ tJ~plo.! ;fL Name of Witness Address of Witness 7 ., . ' ..~ .a . . , . . . SELF PROOF OF WILL AFFIDAVIT STATE OF FLORIDA COUNTY OF COLLIER We, EVELYN S. BELLEMAN, J;dw...c~' G;/\.JDII~ and ~....\~'.~.6IM'''' , Testatrix and the Witnesses respectively, whose names are signed to the attached or foregoing instrument, having been sworn, declared to the undersigned officer that the Testatrix in the presence of witnesses signed the instrument as her Last Will, that she signed and that each of the witnesses, in the presence of the Testatrix and in the presence of each other, signed the Will as a witness. ~/~~J S. BELLEMAN Testatrix ~E U~ --.. Witness UlU &t- Witness SUBSCRIBED, SWORN and ACKNOWLEDGED before me this I z t^ day of November, 1997, by the foregoing Testatrix and witness~ who are personally known to me, or who have roduced a driver(s) license(s) as identification. ....... OFFICIAL NOTARY SEAL ...-#>-:"tJ'YP~;;"" GAIL B. DUNNAVANT '" [ ~ 1 COMMISSION NO. CC 6399 \">. ~/ MY COMMISSION EXPIRE ~ ..~~.~~.., 06/01/2001 My Commission Expires: 8 cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717)240-6345 Date: 08/02/2004 BALABAN WILLIAM R ESQ 27 NORTH FRONT STREET POBOX 1284 HARRISBURG, PA 17108 RE: Estate of BELLEMAN EVELYN S File Number: 2004-00446 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 08/16/2004 Your prompt attention to this matter will be appreciated. Thank You. z:-r~~ GLENDA FARNER STRASBAUGH Clerk of the Orphans' Court cc: File Personal Representative(s) Judge Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 phone: (717)240-6345 Date: 08/02/2004 EISENACHER CRAIG E 2677 CENTER COURT DRIVE WESTON, FL 33332 RE: Estate of BELLEMAN EVELYN S File Number: 2004-00446 Dear Sir/Madam: It has come to my attention that you have not filed the Certification of Notice Under Rule 5.7 (a) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within ten (10) days after giving proper notice to the beneficiaries and intestate heirs as required by subdivision (a) of Rule 5.7, shall file with the Register of Wills or Clerk of the Orphans' Court his/her Certification of Notice. This filing will become delinquent on 08/16/2004 Your prompt attention to this matter will be appreciated. Thank You. z:e~~ GLENDA FARNER STRASBAUGH Clerk of the Orphans' Court cc: File Counsel Judge BEFORE THE REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYLVANIA In Re: Estate of Evelyn S. Belleman, deceased : No. 2004-00446 CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: Evelyn S. Belleman Date of Death: May 2, 2004 Filc No.: 2004-00446 To the Register: I certify that notice of bendiciai interest required hy Rule 5.6(a) of the Orphans' Court was served on or mailed to the following beneficiaries of thc above-captioned estate on August 5.2004: Namc Address Craig E. Eisenacher 2677 Center Court Drive, Weston, FL 33332 Eric A. Eisenacher 394 Hivner Road, Harrisburg, P A 17111 Scott W. Belleman 102 Charnwood Road, Richmond, V A 23226 Barbara Ann Belleman Kalcta P.O. Box 3115, Cody, WY 82414 Bruce D. Belleman 9420 Michelle Place, Richmond, V A 23229-6257 .Iamcs C. Bel1eman 40 Firglade Avenue, Riverside, Rl 02915 Noticc has now been given to all persons entitled thereto under Rule 5.6(a) cxcept: (NONE) Datc: August 12, 2004 - ~~--- ~naei \~~roWI1, E,quire Elhott GreenleafSiedzikowski & Balaban 27 N. Front Street P.O. Box 1284 Harrisburg, PAl 71 08-1284 )" (717) 234-3282 (voice) ....... (717) 233-4264 (facsimile) :') 8(~: ? d [1 :en, Capacity: _. Personal Representative ~ Counsel for personal representative "- , CERTIFICATE OF SERVICE I, Michael V. Brown, hereby certify that a true and correct copy of the foregoing CERTIFICATION OF NOTICE UNDER RULE 5.6 was today served via First Class U.S. Mail, postage pre-paid, upon the following individuals: Craig E. Eisenacher, Executor 2677 Center Court Drive Weston, FL 33332 Dated: August 12, 2004 ----- ?ichael V / COMMONWEALTH OF PENNSYLVANIA '* BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION DEPT. 280601 NOTICE OF INHERITANCE TAX HARRISBURG, PA 17128-0601 APPRAISEKENT~ ALLOWANCE OR DISALLOKANCE OF DEDUCTION . AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP <01-051 DATE 10-04-2004 ESTATE OF BELLEMAN EVELYN S DATE OF DEATH 05-02-2004 FILE NUMBER 21 04-0446 COUNTY CUMBERLAND BEVERLY A EISENACHER SSN/DC 144-16-9878 ACN 04130119 394 HIVNER RD Allount Rellitted HBG PA 17111 ..,",,", "-'. .. '" ~- . MAKE CHECK PAYABL~ AND RtMIT PAYMENT TO: REGISTER OF WILLS CJ CUMBERLAND CO COURT ~USE CARLISLE. PA 17013 ~ -u .;:0,. ~~-~-~~P-~~_!_~!~--~!~~-------~----~-~!~~~-~~~~~-~~~!}-~~_!:~~-~~~~--~~~~~~~~---~--------~~---------- REV-1548 EX AFP (01-03) ~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 10-04-2004 ESTATE OF BELLEMAN EVELYN S DATE OF DEATH 05-02-2004 COUNTY CUMBERLAND FILE NO. 21 04-0446 S.S/D.C. NO. 144-16-9878 ACN 04130119 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: VARTAN NATIONAL BANK ACCOUNT NO. 151-519-6 TYPE OF ACCOUNT: ( ) SAVINGS ()() CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-11-2003 Account Balance 100.434.74 NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 1. 000 YOUR ACCOUNT. SUBMIT THE Amount Subject to Tax 100.434.74 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 100.434.74 REGISTER OF WILLS AT THE Tax Rate X .45 ABOVE ADDRESS. MAKE CHECK Tax Due 4.519.56 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS. AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-23-2004 CD004300 .00 4.519.56 TOTAL TAX CREDIT 4.519.56 f- BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 If IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. If ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"" ( CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: TD fulfill the requirements Df SectiDn ZI40 Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (n P.S. SectiDn 9140). PAYMENT: Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side. -- Make check Dr mDney Drder payable tD: REGISTER OF WILLS, AGENT. REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the tax return, may be requested by cDmpleting an nApplicatiDn fDr Refund Df Pennsylvania Inheritance and Estate Taxn (REV-1313). ApplicatiDns are available at the Office Df the Register Df Wills, any Df the Z3 Revenue District Offices Dr by calling the special Z4-hDur answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and Dr speaking needs: 1-800-447-30Z0 (TT Dnly). OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns Dr assessment Df tax (including discDunt Dr interest) as shDwn Dn this NDtice may Dbject within sixty (60) days Df receipt Df this NDtice by: --written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z810ZI, Harrisburg, PA 17IZ8-IOZI, OR --electing tD have the matter determined at the audit Df the aCCDunt Df the persDnal representative, OR --appeal tD the Orphans' CDurt ADMIN- ISTRATIVE CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue, Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17IZ8-0601 PhDne (717) 787-6505. See page 5 Df the bDDklet nInstructiDns fDr Inheritance Tax Return fDr a Resident Decedentn (REV-1501) fDr an explanatiDn Df administratively cDrrectable errDrs. DISCOUNT: If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5%) discDunt Df the tax paid is allDwed. PENALTY: The 15% tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn penalty is appealable in the same manner and in the the same time periDd as YDU WDuld appeal the tax and interest that has been assessed as indicated Dn this nDtice. INTEREST: Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (I) day frDm the date Df death, tD the date Df payment. Taxes which became delinquent befDre January I, 198Z bear interest at the rate Df six (6%) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn Dr after January I, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh Z004 are: Interest Daily Interest Daily Interest Daily Year Rate FactDr Year Rate FactDr Year Rate FactDr i98z ~ :oii'D'54i 1988-1991 --m- :D'ii"O'3OT" ZiiOi ---w- .ii'iiii'Z47"'" 1983 16% .000438 199Z 9% .000Z47 ZOOZ 6% .000Z19 1984 11% .000301 1993-1994 7X .00019Z Z003 5% .000137 1985 13% .000356 1995-1998 9% .000Z47 Z004 4% .000110 1986 10% .000Z74 1999 7X .00019Z 1987 9% .000Z47 ZOOO 8% .000Z19 --Interest is calculated as fDIIDws: INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the NDtice, additiDnal interest must be calculated. . Register of Wills of Cumberland County STATUS REPORT UNDER RULE 6.12 Name of Decedent: Evelyn S. Belleman Date of Death: 05/02/2004 Estate No.: 21-0~ eX 1-0 L/ -04 4fo Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration ofthe above-captioned estate: L State whether administration of the estate is complete: Yes 0 No~ 2. !fthe answer is No, state when the personal representative reasonably believes that the administration will be complete: June 2005 3. !fthe answer to No. I is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes 0 No 0 h. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes 0 No 0 c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~~~---- Date: 4/22/2005 ature --- - Michael V. Brown Name 27 N. Front Street, P.O. Box 1284 Harrisburg, PA 17108-1284 Address 717-234-3282 Telephone No. Capacity: o Personal Representative ~ Counsel for personal representative cY COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 260601 HARRISBURG. PA 17126-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 005238 EISENACHER CRAIG E 2677 CENTER COURT DRIVE WESTON, FL 33332 ACN ASSESSMENT AMOUNT CONTROL NUMBER ____un fold ---~------ -------- 101 I $31,412.59 ESTATE INFORMATION: SSN: 144-16-9878 I FILE NUMBER: 2104-0446 I DECEDENT NAME: BELLEMAN EVEL YN S I DATE OF PAYMENT: 04/22/2005 I POSTMARK DATE: 04/22/2005 I COUNTY: CUMBERLAND I DATE OF DEATH: 05/02/2004 I I TOTAL AMOUNT PAID: $31,412.59 REMARKS: ESTATE CHECK CHECK# 293313491 INITIALS: RSK SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS \\~ -~ .\) . i:_ ./!?" ~-l500EXI&<lllt ," REV-1500 '* COMMONWEALTH OF PENNSYLVANIA . DEPARTMENT OF REVENUE INHERITANCE TAX RETURN FILE NUMBER DEP1280601 21 04 0446 HARRISBURG, PA 17128-0601 - RESIDENT DECEDENT ----- COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER ~ Belleman, Evelyn S. 144-16-9878 Z W DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE C W 05/0212004 07/20/1921 REGISTER OF WILLS U W (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER C w [!] 1. Original Retum o 2. Supplemental Retum o 3. Remainder Retum (daleofdealh prior 10 12-13-82) "'" ll:~1I) o 4. Limited Estate o 4a. Future Interest Compromise ldale of death after 12-12-82) o 5. Federal Estate Tax Retum Required oD::ll: wl1.0 :1:00 o 6. Decedent Died Testate (A_ copy of WiD) [!] 7. Decedent Maintained a Living Trust (Attach copy ofTrusl) 8. Total Number of Safe Deposit Boxes oD::..J 11.l:ll - 11. o 9. Litigation Proceeds Received o 10. Spousal Poverty Credit (date of death between 12.31-91 and 1-1-95) o 11. Election to tax under Sec. 9113(A) (Attach Sch 0) 0:( I- Z w NAME COMPLETE MAILING ADDRESS c William R. Balaban, Esquire 27 N. Front Street z 0 11. FIRM NAME (If Applicable) P.O. Box 1284 II) w Elliott Greenleaf Siedzikowski & Balaban Harrisburg, PA 17108-1284 D:: D:: TELEPHONE NUMBER 0 0 (717) 234-3282 1. Real Estate (Schedule A) (1) 0.00 2. Stocks and Bonds (Schedule B) (2) 0.00 l' -') r )' 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 0.00 -'''") 4. Mortgages & Notes Receivable (Schedule D) (4) 0.00 , 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 10,508.95 .> Z (Schedule E) , 1\ 0 6. Jointly Owned Property (Schedule F) (6) 0.00 5 o Separate Billing Requested ::) 7. Inter-Vivos Transfers & Miscellaneous Non.Probate Property (7) 843,854.40 ~ (Schedule G or L) ii: (8) 854,363.35 <( 8. Total Gross Assets (total Lines 1-7) U 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 20,562.06 W 0:: (10) 2,130.70 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) 11. Total Deductions (total Lines 9 & 10) (11) 22,692.76 12. Net Value of Estate (Line 8 minus Line 11) (12) 831,670.59 13. Charitable and Govemmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) 141,087.87 made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 690,582.72 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES Z 15. Amount of Line 14 taxable at the spousal tax 0 0.00 x .0 !Lm 0.00 ~ rate, or transfers under Sec. 9116 (a)(1.2) _..___...____________. .._mmmm.m........................._.... (15) 690,582.72 x .O~ (16) 31,076.22 ~ 16. Amount of Line 14 taxable at lineal rate ::) 0.00 D. 17. Amount of Line 14 taxable at sibling rate 0.00 x .12 (17) :E 0 18. Amount of Line 14 taxable at collateral rate 0.00 x .15 (18) 0.00 U ~ 19. Tax Due (19) 31.076.22 20.0 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Decedent's Complete Address: STREET ADDRESS 40 N. 12th Street. Apt. 10 CITY I STATE -~- ~~-~~~~---~-- I ZIP Lemoyne PA 17043 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 31,076.22 2. Credits/Payments 0.00 A. Spousal Poverty Credit B. Prior Payments 0.00 C. Discount 0.00 Total Credits (A + B + C ) (2) 0.00 3. Interest/Penalty if applicable 336.33 D. Interest E. Penalty 0.00 Total Interest/Penalty ( D + E ) (3) 336.33 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) 0.00 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 31,412.55 A. Enter the interest on the tax due. (5A) 0.00 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 31,412.59 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] D b. retain the right to designate who shall use the property transferred or its income; ............................................ D [iJ c. retain a reversionary interest; or.......................................................................................................................... D [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... [i] D 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. ~ D 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. D [j] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ D [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. ll!-ZL~------ ____n___ 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 3% [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. ~9116 (a) (1.1) (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 0% [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 4.5%, 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 12% [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+ (6-98) '* SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn S. Belleman, deceased 21-04-0446 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Vartan National Bank, Acct. No. 1096494 8,418.95 2 GE Television 100.00 3 Lamps (2 blue/l table top/2 green/l printed/2 green) 150.00 4 chai rs (2 upholstered/l aqua/ 1 rocker) 400.00 5 Mattress 50.00 6 End Tables (2) 95.00 7 Table 95.00 8 Lamp Tab Ie 45.00 9 Aqua Floral Sofa 325.00 10 Speakers (2) 45.00 11 Bassett Desk 90.00 12 End Tables (2) 60.00 13 Desk w/chair 100.00 14 Storage Cabinet 175.00 15 10 pc. Bararia Set 75.00 16 Noritake Plate 20.00 17 6 Silesia Plates 60.00 18 Misc. Plates 35.00 19 Coffee Pot 50.00 20 Glass Tray 45.00 21 3 Platters 75.00 22 SEE SCHEDULE G for Inter-Vivos Account TOTAL (Also enter on line 5, Recapitulation) $ 10,508.95 (If more space is needed, insert additional sheets of the same size) REV-1509 EX+ (6-98) * SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINnY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn S. Belleman 21-04-0446 II an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Beverly A. Eisenacher 394 Hivner Road Daughter-in-Law Harrisburg, PA 17111 B. C. JOINTLY.OWNED PROPERTY: lETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S W,lUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. VAlUE OF ASSET INTEREST DECEDENT'S INTEREST 1. A. 12/11/2 003 SEE SCHEDULE G FOR INTER-VIVOS TOTAL (Also enter on line 6, Recapitulation) $ 0.00 (If more space is needed. insert additional sheets of the same size) REV-1510 EX+ (6-98) . SCHEDULE G COMMONWEALTH OF PENNSYLVANIA INTER-VIVOS TRANSFERS & INHERITANCE TAX RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn S. Belleman 21-04-0446 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFE.REE. THEIR RELATIONSHIP TO OECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE 1. Vartan National Bank, Acct. No. 1515196 103,434.7'+ 3,000.00 100,434.74 Joint Tenancy w/Survivorship Created 12/11/20( 3 50 ~ransferee - Beverly A. Eisenacher Daugh ter- in- Law 2 Evelyn S. B.elleman Trust, dated Nov. 12, 1997 602,340.7"J 602,340.79 A.mended & Restated, ~y 22, 2002 (Attached) 100 3 Evelyn S. Belleman Un~trust (Charitable 141,078.8' sec. 141,078.87 100 Remainder Uni,trust), dated Nov. 12, 1997 91l1(c) ~ended August 7, 2001 - Charitable Beneficiary identified on Schedule J TOTAL (Also enter on line 7 Recapitulation) $ 843,854.40 ~ (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99). SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF Belleman 21-04-0446 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. Myers-Harner Funeral Home 1,735.00 2. Sally George Edwards - Memorial Service Notice 300.00 3. The Gazette - Obituary 52.50 4. Craig E. Eisenacher - Reimbursement for Funeral Lunch, Funeral ()ffic~anl:!:~and Pallbearers. 2,564.31 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 7,000.00 Name of Personal Representative(s) Craig E. Eisenacher Social Security Number(s)/EIN Number of Personal Representative(s) 066- 3 8-7 570_ Street Address 2677 Center Court Drive City Weston State FL Zip 33332 Year(s) Commission Paid: 2005 2. Attorney Fees Elliott Greenleaf Siedzikowski & Balaban 7,428.50 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) -0- Claimant Street Address City State . Zip Relationship of Claimant to Decedent 4. Probate Fees Includes Petition, Short Certs., JCP, Inventory, 566.00 Return filing fees, etc. 5. Accountant's Fees -0- 6. Tax Return Preparer's Fees Included in Attorney Fees -0- 7. Higgins Auctioneering - Liquidation of Property / Commissior 735.75 8 Sentinel - Publication Fee 125.00 9 Cumberland Law Journal - Publication Fee 75.00 TOTAL (Also enter on line 9, Recapitulation) $ 20,562.06 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+ (12-O3} *' SCHEDULE I COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES, & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn S. Belleman 21-04-0446 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1, Verizon Wireless - Telephone 39,06 2. Bank One - Credit Card 59.95 3. Davis Pulmanory (Unreimbursed Medical) 45.98 4, West Shore EMS (Unreimbursed Medical) 68.51 5. General Electric Co. (Refund of Pension Overpayment) 778.32 6, Bank One - Credit Card 79.12 7. Apria Healthcare (Unreimbursed Medical - Oxygenator) 45.76 8. Internal Revenue Service - Final 1040 159.00 9. PA Department of Revenue - Final PA40 855.0fJ 10. TOTAL (Also enter on line 10, Recapitulation) $ 2,130.70 (If more space is needed, insert additional sheets of the same size) REV.1513 EX- (9-00) '* SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FilE NUMBER Evelyn S. Bellaman 21-04-0446 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1 Craig E. Eisenacher SON 30% 2677 Center Court Drive Weston, . Fl 33332 2. Eric A. Eisenacher Son 30% 394 Hivner Road Harrisburg, PA 17111 3. Scott W. Belleman Stepson 10% 102 Charnwood Road Ri chmond, V A 23226 4. Barbara Ann Belleman Kaleta Stepdaughter 10% P.O. Box 3115, Cody, WY 82414 5. Bruce D. Belleman Stepson 10% 9420 Michelle Place Richmond, VA 23229-6257 See additional PaBe ENTER DOLLAR AMOUNTS FOR ISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE N/A B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 The Community Foundation of Collier County 141,087.87 Per terms of Evelyn S. Belleman Unitrust, dated Nov. 12, 1997 TIN - 59-2396243 2400 Tamiami Trail North, Suite 300 Naples, FL 34103 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ 141,087.87 (If more space is needed, insert additional sheets of the same size) REV.1513 EX+ (9-00) '*' SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN PART 2 RESIDENT DECEDENT ESTATE OF FILE NUMBER Evelyn S. Belleman 21-04-0446 RELATiONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 6. James C. Belleman Stepson 10% 40 Firglade Avenue Riverside, RI 02915 7. Beverly A. Eisenacher (See Schedule F &G) Daughter-in-Law Schedule G, Item 394 Hivner Road No. 1 Harrisburg, PA 17111 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DiSTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX is NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 TOTAL OF PART 11- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) REGISTER OF WILLS CERTIFICATE OF GRANT OF LETTERS CUMBERLAND County, Pennsylvania No. 2004-00446 PA No. 21- 04-_0446 Estate Of: BELLEMAN EVEL YN S (Last, First Middlel Late Of: LEMOYNE BOROUGH CUMBERLAND COUNTY Deceased Social Security No: 144-16-9878 WHEREAS, on the 6th day of May 2004 an instrument dated November 12th 1997 was admitted to probate as the last will of BELLEMAN EVEL YN S (Last, First, Middlel late of LEMOYNE BOROUGH, CUMBERLAND County, \ who died on the 2nd day of May 2004 and, WHEREAS, a true copy of the will as probated is annexed hereto. THEREFORE, I, GLENDA FARNER STRASBAUGH , Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY to: E1SENACHER CRAIG E who has duly qualified as EXECUTOR(RIX; 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, PENNSYL VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 6th day of May 2004. J-t4~~;"d~LdL.u~ . ~~~ * *NOTE* * ALL NAMES ABOVE APPEAR (LAST, FIRST, MIDDLE) 0 [ f- Last Will & Testament of EVELYN S. BEUEMAN - \ Dated November 12, 1997 -- Prepared by: EDWARD E. WOLLMAN & ASSOCIATES, P.A. Naples. Bonita Springs. Marco Island ] (941) 435-1533 [ .. LAST WILL AND TESTAMENT OF EVELYN S. BELLEMAN I, EVELYN S. BELLEMAN, of Naples, Collier County, Florida, do make, publish and declare this to be my Last Will and Testament and revoke all Wills and Codicils previously made by me. My spouse has predeceased me. I have two (2) children now living who are CRAIG E. EISENACHER and ERIC A. EISENACHER. My deceased spouse has four (4) children now. 1), living who are SCOTI W. BELLEMAN, BARBARA ANN BELLEMAN KALETA, BRUCE D. BELLEMAN and JAMES C. BELLEMAN. ARTICLE I PERSONAL PROPERTY I give and devise my transferable club memberships and related rights and assets and all of my personal effects, jewelry, collections, household furnishings and equipment, automobiles and all other non-business tangible personal property, and any insurance policies thereon, described with reasonable certainty in a separate, dated writing in existence at the time of my death and signed by me, to those persons designated in such separate writing who survive me. To the extent said property is not effectively disposed of by such separate writing, or in the -. event my Personal Representative determines that no such separate writing exists, I give and devise said property to my children who survive me, to be divided by my Personal Representative in as nearly equal shares as practical. ARTICLE II RESIDUE OF MY ESTATE I give and devise the residue of my estate, wherever situated, including lapsed devises, but expressly excluding any property over which I may have a power of appointment at my death, to my successor Trustees under my Trust Agreement dated today ("my Trust Agreement") as Trustees without bond. The residue shall be added to and become a part of the Trust held by my successor Trustees under my Trust Agreement and shall be held under the provisions of my Trust Agreement in effect at my death, or if this is not permitted by applicable law, under- '" the provisions of my Trust Agreement which exist as of this date. If it is necessary to give effect to this gift, but only in such event, my Trust Agreement is incorporated herein by reference. ARTICLE ill PERSONAL REPRESENTATIVE A. Apoointment and Bond. I nominate my son, CRAIG E. EISENACHER, to serve as the Personal Representative of my estate. If my son, CRAIG E. EISENACHER, fails to qualify or ceases to act hereunder, I appoint my son, ERIC A. EISENACHER, to serve as the Personal Representative of my estate. If this Will is probated in more than one jurisdiction, the appointments made above shall -. apply in each jurisdiction in the order designated, regardless of whether one or more of the persons so appointed hereunder shall have failed to qualify in any other jurisdiction. If an appointee who would otherwise act as a Personal Representative hereunder cannot qualify as such because the laws of the jurisdiction in which this Will is probated require that 2 the Personal Representative be a resident of such jurisdiction, then notwithstanding anything , herein to the contrary, I appoint such person or institution as the nonresident appointee may designate to serve with said appointee as co-Personal Representative, or as the sole Personal Representative, if the laws of such jurisdiction so require. Any appointment of a resident or successor Personal Representative hereunder shall be made by an instrument in writing, duly signed and acknowledged; and if more than one such appointment shall ~ in existence, the one bearing the latest date shall control. Each Personal Representative, whether named herein or appointed pursuant hereto, shall- ':l serve without bond and shall have all of the powers, privileges and immunities granted to my Personal Representative by this Will or by law. B. Powers of Personal Representative. My Personal Representative shall have the following powers: 1. Investments. To sell or exchange at public or private sale, on credit or otherwise, and to lease for any term or perpetually, any property at any time held hereunder; to grant and exercise options to buy or sell; to invest and reinvest in real or personal property of every kind and description; and to retain as a proper investment any such property, whether originally a part of my estate or subsequently acquired; all without limitation by any statutes or judicial decisions, whenever enacted or announced, regulating investments (including speculative investments) or requiring diversification of investments; 2. Loans. To borrow money, with or without interest, from themselves or others for the benefit of my estate and to give mortgages or other security interests in the property of my estate; 3. Claims. To arbitrate, defend, enforce, release, compromise or settle any claim of or against my estate; 4. Divisions or Distributions. To make divisions or distributions in cash or in kind, to allocate undivided interests in property and dissimilar property (without regard to its tax basis) to different shares, and to make any distribution to a minor directly to such minor, to his or her legal representative, to any person responsible for or assuming his or her care, or to an adult person or an eligible bank (including any person or bank then acting as personal 3 representative) selected by my Personal Representative as custodian for such minor under the Florida Uniform Transfers to Minors Act. Property divided or distributed in kind shall be , valued at current fair market value; 5. Delegation. To delegate to any other Personal Representative the right to exercise any power (discretionary, administrative or otherwise). Such delegation may be revoked at any time by the delegating Personal Representative by delivery of an acknowledged instrument to such other Personal Representative; 6. Agents. To employ and pay reasonable compensation to agents, accountants, investment counsel and attorneys, even if they are otherwise serving without compensation. hereunder as personal representatives. Each Personal Representative may follow the advice of such attorneys and investment counsel without liability if they used reasonable care in selecting them; . - 7. Distribution to Trost Beneficiary. To distribute directly to 3.Ilf. beneficiary who is then entitled to distribution under my Trust Agreement; 8. Tax Elections. To select the valuation date for death tax purposes, to use administration and medical expenses as income or estate tax deductions, and to exercise other elections, at the Personal Representative's discretion, without adjustment of income and principal accounts or other interests in my estate; 9. Custodian Account. To employ and pay reasonable compensation to a bank as custodian; to place any property in its custody, and in its name or the name of its nominee; and to appoint it agent to receive, receipt for and disburse both income and principal. Such custodian is not liable for any action taken or not taken at the direction of my Personal Representative. My Personal Representative is liable for any wrongful act of such custodian only if the Personal Representative has failed to use reasonable care in selecting it; 10. Business or Other Enterprises. To continue, participate in, manage or operate as an investment of my estate any business or other enterprise, as sole proprietor, shareholder, or general or limited partner; to carry on such enterprise in my name, the name of my estate or any trade name I have used; to employ and compensate managers or other persons; to use assets of my estate for the purposes of such enterprise, including assets not so used by me during my life, and to borrow money on the security of such assets; to succeed me as a- general or limited partner, to enter into any partnership agreement and to exercise full powers as a general or limited partner; to enter into contracts or leases, for any term or perpetually; to organize or reorganize or to take part with others in the organization or reorganization of any corporation or partnership under the laws of any jurisdiction; to carry on such enterprise or any part thereof and to hold all or part of the stock thereof; to liquidate, or sell such enterprise or any part thereof; and to do all other things necessary or proper in the conduct of such enterprise. My Personal Representative may take any such action without personal liability for loss incurred or depreciation in the value of such enterprise, and shall be fully indemnified by my estate for 4 any expenses or loss charged to my Personal Representative. My Personal Representative shall not be required to file reports with any court concerning such a partnership or other enterprise . (except to report net income or loss as a part of any regular accounts he or she may be required to file), to have a receiver appointed for it, to have an inventory or appraisement of its assets or to sell the interest of my estate therein; and 11. Real Estate. To receive all rents or other amounts due from any rental or other real estate owned by me at my death or thereafter acquired, including any personal property used in conjunction therewith; to enter into, maintain, repair, improve, manage and operate all such property; to effect and maintain insurance thereon; to pay all taxes and assessments thereon; to extend, renew, replace, increase or payoff any mortgage or mortgages affecting such. property; to abandon such property; to adjust boundaries; to grant easements; to partition; to enter' party-wall contracts; to insure or perfect title; to demolish or erect buildings thereon; to make, extend, renew or modify any lease, for any term or perpetually; to do all other things necessary or proper in the management and operation of such property. - ~ My Personal Representative may exercise his or her powers without court approval. No one dealing with my Personal Representative need inquire into his or her authority or his or her application of property. ARTICLE IV GENERAL A. Death Costs. My Personal Representative shall pay from the residue of my estate: (1) my debts which are allowed as claims against my estate; (2) my funeral expenses without regard to legal limitations; (3) the expenses of administering my estate to include the payment of expenses that are reasonable in the judgment of my Personal Representative for the safeguarding of assets and delivery of gifts; and (4) the estate, inheritance and other death taxes -. (except generation-skipping transfer taxes), and interest and penalties thereon, due because of my death with respect to all property whether or not passing under this Will and not required by the terms of my Trust Agreement to be paid out of said Trust. My Personal Representative shall be reimbursed for such payments only as follows: 5 1. From property over which I have a power of appointment for the increase in such death taxes caused thereby, and to that extent only I exercise such power and appoint , to my estate from such property the amount of such increase; and 2. From the trust held under my Trust Agreement, for such part or all of the balance of such death costs, the gifts made in Article I of this Will and the gifts made in any codicil as my Personal Representative directs, and he or she shall direct such reimbursement at least to the extent necessary to avoid reduction of such gifts by such death costs. B. Dermitions. .1. Child and Descendant. "Child" and "descendant" include any person whose relationship to the ancestor designated is created by or through birth or legal adoption, whenever occurring. No such child loses his status as such through adoption by another person. - 2. Soouse. A person's "spouse" includes only a spouse then married to an9 living as husband and wife with him, or a spouse who was married to and living as husband and wife with him at his death even if such spouse remarries. 3. Gender and Number. Where appropriate, words of any gender include all genders and the singular and plural forms of a word are interchangeable. 4. Per Stirpes. In a division per stirpes, each generation shall be counted whether or not it has a living member. 5. Powers of Apoointment. Property subject to a power of appointment shall be paid to, or retained by the Personal Representative or Trustees or paid to any trustee under any will or trust agreement for the benefit of, such one or more permissible appointees, in such amounts and proportions, granting such interest, powers and powers of appointment, and upon such conditions including spendthrift provisions as the holder of such power appoints in his will or in a trust agreement revocable by him until his death, but only if such will or trust agreement specifically refers to such power; and 6. Survivorship. A beneficiary is not deemed to have survived me unless he or she survives me by thirty (30) days. C. Dealine with Estate. Each Personal Representative may act under this Will even if interested in my estate in an individual capacity, as a fiduciary of another estate or trust (including any trust identified in this Will) or in any other capacity. Each Personal 6 Representative may in good faith buy from, sell to, lend funds to or otherwise deal with my . estate. IN WITNESS WHEREOF, I, EVELYN S. BELLEMAN, have declared this instrument to be my Last Will and Testament, and I have signed it at Naples, Collier County, Florida, this d day of November, 1997. ~aI~~ On this J Z .... day of November, 1997, the foregoing instrument was in our presen~- signed and executed by EVELYN S. BELLEMAN, and by her declared to us to be her Last Will and Testament, and at her request and in her presence, and in the presence of each other, we have subscribed our names as attesting witnesses thereto. ~Z.~ ;V~~~ ;:c Name of Witness Address of Witness l6&a- N~plu..\ ;fL Name of Witness Address of Witness -. 7 SELFPROOFOFW~LMWIDA~ . STATE OF FLORIDA COUNTY OF COLLIER We, EVELYN S. BELLEMAN, ~Jw..(~\ ~/\JD JI~ and K,("v....~.~.6'~,,'" , Testatrix and the Witnesses respectively, whose names are signed to the attached or foregoing instrument, having been sworn, declared to the undersigned officer that the Testatrix in the presence of witness~ signed the instrument as her Last Will, that she signed and that each of the witnesses, in the presence of the Testatrix and in the presence of each other, signed the Will. !). as a witness. ~/~~J S. BELLEMAN Testatrix ~EtJ~ --.. Witness fZ/U~ Witness SUBSCRIBED, SWORN and ACKNOWLEDGED before me this IZ- 'r'day of November, 1997, by the foregoing Testatrix and witnes~who are personally known to me, or who have roduced a driver(s) license(s) as identification. ........ OFFICIAL NOTARY SEAL /~~I'l4t(t;"" GAIL B. DUNNAVANT --- [ ~ \ COMMISSION NO. CO 6399 \"A ~/ MY COMMISSION EXPIRE -. "~.o:!.,::,!,!-., 06/01/2001 --\- u_. My Commission Expires: 8 SECOND AMENDMENT AND RESTATEMENT TO THE EVELYN S. BELLEMAN TRUST AGREEMENT DATED NOVEMBER 12, 1997 KNOW ALL PERSONS BY THESE PRESENTS that: WHEREAS, by Trust Agreement dated November 12, 1997, between EVELYN S. BELLEMAN, of Naples, Collier County, Borida, as "Settlor" (hereinafter also referred to in the first person), and EVELYN S. BELLEMAN, as "Trustee," a Trust was created of certain property; and WHEREAS, pursuant to Section A. of ARTICLE I of said Trust Agreement, the Settlor reserved the right to amend or revoke said Trust Agreement; and WHEREAS, in exercise of said reserved rights, the Settlor amended said Trust Agreement by an Amendment thereto dated August 7, 2001; and WHEREAS, in exercise of said reserved rights, I, EVELYN S. BELLEMAN, as Settlor, now desire to amend and restate said Trust Agreement in its entirety; NOW, THEREFORE, I, EVELYN S. BELLEMAN, as Settlor, do hereby amend and restate said Trust Agreement in its entirety to read as follows: "This Amended and Restated Trust Agreement dated this ;x;tt ~ay of May, 2002, between EVELYN S. BELLEMAN, of Oeala, Marion County, Borida, the Settlor (hereinafter also referred to in the fIrst person), and EVELYN S. BELLEMAN and CRAIG E. EISENACHER, as co-Trustees, or their successors (hereinafter referred to as "Trustee(s)"), is hereby entered into and shall be known as the "Evelyn S. Belleman Trust dated 11/12/97," as amended. I direct that the Trustees hereunder shall continue to hold, manage and distribute the , Trust Estate for the uses and purposes and upon the terms and conditions hereinafter set forth. The Trustees acknowledge receipt of the property of the Trust, described in the attachment to this Agreement, and that said property, as well as all additions, shall continue to be held, IN TRUST, as provided in this Agreement. ARTICLE I DURING MY LIFE AND UPON MY DEATH A. Ripts Reserved. I reserve the right: (1) to designate the Trustees as beneficiary of any insurance policy on my life, or of any death benefit; (2) to add property to this Trust during my life, with the consent of the Trustees; (3) to add property to this Trust on my death, by my Will or otherwise; and (4) by written instrument delivered to the Trustees to withdraw property held hereunder, to revoke this Agreement in whole or in part, and otherwise to modify or amend this Agreement, but the duties of the Trustees may not be increased or their fees reduced without their consent. B. Payments During Mv Life. If income producing property is held in the Trust during my life, the Trustees shall pay the net income of the Trust to me or as I may direct. However, during any periods while I am disabled, the Trustees shall pay to me or on my behalf such amounts of the net income and principal of the Trust as they deem proper for my welfare. Any income not so paid shall be added to principal. C. Uoon My Death. Upon my death, the Trustees shall collect and add to the Trust all amounts due to the Trust under any insurance policy on my life or under any death benefit plan and all property added to the Trust by my Will, by powers of appointment or otherwise. 2 After paying or providing for payment from the augmented Trust of all current charges and any . amounts payable under the later paragraph captioned "Death Costs, " the Trustees shall hold the Trust according to the following provisions. ARTICLE II UPON MY DEATH A. Distribution of Trust Upon Mv Death. Upon my death, the Trustees shall divide the remaining balance of the Trust Estate into as many equal shares as are necessary to provide for the following distributions, and such shares shall be disposed of as follows: 1. lbree (3) such shares shall be further divided into as many equal shares as are necessary to provide for the following distributions, and such shares shall be disposed of as follows: a. One (1) such share to my son, CRAIG E. EISENACHER, if he survives me, subject to the Trust provisions set forth in Section B. of this Article, or, if he fails to survive me, to his descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article; and b. One (1) such share to my son, ERIC A. EISENACHER, if he survives me, subject to the Trust provisions set forth in Section B. of this Article, or, if he fails to survive me, to his descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article. 2. Two (2) such shares shall be further divided into as many equal shares as are necessary to provide for the following distributions, and such shares shall be disposed of as follows: a. One (1) such share to my deceased spouse's son, SCOrf W. BELLEMAN, if he survives me, outright and free of trust, or, if he fails to survive me, to his descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article; b. One (1) such share to my deceased spouse's daughter, BARBARA ANN BELLEMAN KALETA, if she survives me, outright and free of trust, or, if she fails to survive me, to her descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article; 3 c. One (1) such share to my deceased spouse's son, BRUCE D. BELLEMAN, if he survives me, outright and free of trust, or, if he fails to survive me, to his . descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article; and d. One (1) such share to my deceased spouse's son, JAMES C. BELLEMAN, if he survives me, outright and free of trust, or, if he fails to survive me, to his descendants who survive me, per stirpes, subject to the Trust provisions set forth in Section C. of this Article. B. Separate Trusts for Children. The Trustees shall hold any share distributable to a child of mine (hereafter referred to as "Beneficiary") in a separate Trust for each Beneficiary and shall payor apply all or any part of the net income therefrom to or for the Beneficiary's or the Beneficiary's dependents' benefit, together with all or any part of the Trust principal that the Trustees in their discretion consider advisable for the Beneficiary's or the Beneficiary's dependents' needs. Any undistributed income shall be added to principal. In addition to the above discretionary distributions, the Trustees shall pay such amounts of principal not exceeding in each calendar year the greater of $5,000 or 5% of the value of such principal at the end of such calendar year, non-cumulatively, as the Beneficiary withdraws. Said right of withdrawal may only be exercised in the month of December. In exercising the Trustees' discretion in distributing Trust funds, the Trustees, under ordinary circumstances, shall give first consideration to the comfort and general welfare of the Beneficiary and then that of his dependents (if any). Upon the Beneficiary's death, the Beneficiary may appoint the Beneficiary's Trust to or for the benefit of any of my descendants (but not to or for the benefit of such Beneficiary, such Beneficiary's creditors, such Beneficiary's estate or the creditors of such Beneficiary's estate). 4 Any Trust principal remaining at the death of the Beneficiary, which is not effectively . appointed hereunder, shall be distributed to the Beneficiary's then living descendants, per stirpes, or, if none, to my then living descendants, per stirpes; provided, however, that any property distributable to a person who is the income beneficiary or an eligible income beneficiary of a Trust under this Agreement shall instead be added to the principal of such Trust. c. Separate Trosts for Grandchildren and More Remote Descendants. The Trustees shall hold any share distributable to a Beneficiary who is then under thirty-five (35) years of age (hereafter referred to as "Beneficiary ") in a separate Trust for each Beneficiary and shall payor apply all or any part of the net income therefrom to or for the Beneficiary's benefit, together with all or any part of the Trust principal that the Trustees in their discretion consider advisable for the Beneficiary's or the Beneficiary's descendants' welfare. Any income not so distributed shall be added to principal. In addition to the above discretionary distributions, the Trustees shall pay such amounts of principal not exceeding in each calendar year the greater of $5,000 or 5 % of the value of such principal at the end of such calendar year, non-cumulatively, as the Beneficiary withdraws. Said right of withdrawal may only be exercised in the month of December. In exercising the Trustees' discretion in distributing Trust funds, the Trustees, under ordinary circumstances, shall give first consideration to the comfort and general welfare of the Beneficiary and then that of his or her descendants (if any). Upon the Beneficiary's death, the Beneficiary may appoint the Beneficiary's Trust to or for the benefit of any of my descendants (but not to or for the benefit of such Beneficiary, such Beneficiary's creditors, such Beneficiary's estate or the creditors of such Beneficiary's estate). 5 Any Trust principal remaining at the death of the Beneficiary, which is not effectively . appointed hereunder, shall be distributed to the Beneficiary's then living descendants, per stirpes, or, if none, to the then living descendants, per stirpes, of the Beneficiary's nearest ancestor by lineal consanguinity who has then living descendants who are also related to me by consanguinity and not by affinity (Le., by marriage); provided, however, that any property distributable to a person who is the income beneficiary or an eligible income beneficiary of a Trust under this Agreement shall instead be added to the principal of such Trust. D. Termination of Small Trust. If at any time after my death in the opinion of the Trustees a separate Trust is too small to justify the expenses of its retention, and termination of such Trust is in the best interest of its current income beneficiary, the Trustees may terminate such Trust and pay it to such beneficiary. E. Contineent Gift. If at any time property of these Trusts is not disposed of under the other provisions of this Agreement, it shall be paid, as a gift made hereunder, to such persons and in such shares as if I had died intestate, domiciled in the State of Florida, according to the laws of intestacy of the State of Florida then in effect. F. Protective Provision. With respect to any beneficiary other than myself: 1. Soendthrift Provision. No interest in income or principal shall be anticipated, encumbered or assigned. No interest hereunder shall be subject to claims of creditors, spouses, former spouses or others. 2. Additional Gift. If any part or all of any interest hereunder, but for this provision, would vest in or be enjoyed by any other individual or entity, other than by disclaimer or release, such interest shall terminate. Thereafter, the Trustees from time to time may, but shall not be obligated to, pay to or expend for such beneficiary, his spouse and his children in fact partially or wholly dependent on him, such amounts of the income or principal comprising such interest as the Trustees in their discretion deem proper for the needs of each, adding to the principal from which derived any income not so used. Upon the death of such beneficiary, all such income or principal, if any, then held by the Trustees shall be treated as 6 provided in this Agreement for disposition upon his death without exercising any power of appointment granted to him in this Agreement. G. Maximum Duration. Regardless of anything in this Agreement to the contrary, in compliance with the applicable state Statute(s), any Trust created hereunder shall terminate no later than the maximum duration provided by law (i.e., under current Florida law, the maximum duration is three hundred sixty (360) years). H. Generation-Skippin~ Taxes. It is my intention to eliminate (or to reduce as fully as allowed by law) any "generation-skipping transfer taxes" on transfers of property pursuant to this Agreement. To that end, all property held for one or more individual beneficiary under this Agreement shall be subject to the following provisions, any other provisions of this Agreement to the contrary notwithstanding: 1. Allocation of Exemption and Special Election. The Trustee may allocate any available generation-skipping tax exemption to different trusts, direct transfers or parts of either. 2. Division of Trusts into Shares. Property in any Trust held hereunder with an inclusion ratio (as defined in ~ 2642(a)(1)) of neither one hundred percent (100%) nor zero may be divided into two (2) separate shares representing two (2) fractional shares of the property being divided, one to have an inclusion ratio of one hundred percent (100%) (the "non- exempt share") and the other to have an inclusion ratio of zero (the "exempt share"). Said shares may be held as separate Trusts. 3. Income and Principal Pavments. If a Trust has been divided into exempt and non-exempt shares, all discretionary income and principal payments and all mandatory principal payments including property paid pursuant to an inter vivos power of appointment, to or for a beneficiary other than a "skip person" (as defmed in ~ 2613(a)) shall first be charged against and paid from the non-exempt share of the Trust whence such payment is made and all such payments to or for a "skip person" shall fIrst be charged against and paid from the exempt share of the Trust whence such payment is made. 4. Special Grandchildren's Exemption. If and to the extent any generation- skipping transfer tax is eliminated or reduced hereby, I vest in each grandchild of mine to or for whom property passes directly, outright or in Trust, at my death, that portion of such property which is not exempt from generation-skipping tax by virtue of my generation-skipping tax 7 exemption, which vested portion shall be treated as exempt property with an inclusion ratio of zero. If such grandchild dies before receiving full distribution of such property, upon his death, . the vested portion thereof shall be paid to his estate and the balance shall be held, administered and distributed in the same manner as otherwise provided in this Agreement for the disposition of his Trust upon his death. The provisions of the paragraph of this Agreement titled "Protective Provision" shall not apply to said vested portion. 5. General Vestine. If, upon the death of a beneficiary, a transfer of property from the Trust held for such beneficiary occurs which, but for this provision, would be subject to a generation-skipping transfer tax, then, to the extent the net sum of such generation-skipping transfer tax and all other estate, inheritance and generation-skipping taxes payable by reason of the death of such beneficiary will be reduced hereby and only to such extent, I hereby vest in the beneficiary upon whose death such transfer occurs, that portion of the property so transferred as will result in the maximum reduction of said net sum. The portions so vested shall, upon the death of such beneficiary, be paid to or retained by the Trustee for any person, entity or the estate of such beneficiary as such beneficiary shall appoint in his Will, pursuant to the general Power of Appointment over such portion which is hereby granted him. Any part of such portion such beneficiary shall not effectively appoint shall, upon his death, be held, administered and distributed in the same manner as provided for disposition of the balance of his Trust upon his death. 6. Def"mitions. Section (~) references refer to existing sections of the Internal Revenue Code of 1986 and corresponding provisions of future Federal Tax Laws. 7. Conformine Amendments. I authorize the Trustee from time to time to amend this Agreement to obtain the benefit of any exemption, exclusion, deduction, credit or similar provision of the existing or any future generation-skipping transfer tax, provided that such amendment is consistent with my general intent as expressed in this Agreement and confers no personal benefit on the Trustee other than avoidance or reduction of such tax imposed on transfers of property pursuant to this Agreement. ARTICLE m GENERAL A. Disabilitv of Beneficiary. While any beneficiary is under age twenty-one (21) or disabled, the Trustees shall pay to him only such portion of the income to which he is otherwise entitled as they deem proper for his welfare, and any income not so paid shall be added to the principal from which derived. While any beneficiary is under age twenty-one (21) or disabled, income or principal payable to him may, in the discretion of the Trustees, be paid 8 directly to him. without intervention of a guardian. directly to his creditors or others for his sole . benefit or to an adult person or an eligible bank (including the Trustees) selected by the Trustees as custodian for such minor beneficiary under the Florida Uniform Transfers to Minors Act. The receipt of any such payee is a complete release to the Trustees. As used in this Agreement. the term "disabled" includes not only the degree of disability which the law requires for the appointment of a guardian. but also the inability to give prompt and intelligent consideration to financial matters. The Trustees shall determine whether a person is disabled. B. Disabilitv of Settlor or Individual Trustee. For purposes of this Agreement. the Settlor or an individual Trustee shall be considered to be "disabled" if such individual is under a legal disability or by reason of mental illness or physical disability is unable to give prompt and intelligent consideration to fmancial matters. The determination as to the inability shall be made in writing by a physician who has examined such individual. and the Trustees may rely upon such written determination. C. Distributions. The Trustees shall make required payments of income at least quarterly. The Trustees shall make discretionary payments for a person's "needs" from time to time in such amounts as they deem proper for his support. health (including lifetime residential or nursing home care) and education. The Trustees shall make discretionary payments for a person's "welfare" from time to time in such amounts as they deem proper for his "needs." and also for his advancement in life (including assistance in the purchase of a home or the establishment or development of any business or professional enterprise which the Trustees believe to be reasonably sound). happiness and general well-being. even to the exhaustion of the Trust from which such payments are made. However. the Trustees. based 9 upon information reasonably available to them, shall make such payments for a person's needs . or welfare only to the extent such person's income, and funds available from others obligated to supply funds for such purposes, are insufficient in their opinion for such purposes, and shall take into account such person's accustomed manner of living, age, health, marital status and any other factor they consider important. D. DermitioDS. 1. Spouse. My spouse has predeceased me. A person's "spouse" includes only a spouse then married to and living as husband and wife with him, or a spouse who was married to and living as husband and wife with him at his death even if such spouse remarries. 2. Child and Descendant. "Child" and "descendant" includes any person whose relationship to the ancestor designated is created by or through birth or legal adoption, whenever occurring, and no such child or descendant loses his status as such through adoption by another person. My children now living are CRAIG E. EISENACHER and ERIC A. EISENACHER. My deceased spouse's children now living are SCOTI W. BELLEMAN, BARBARA ANN BELLEMAN KALEfA, BRUCE D. BELLEMAN and JAMES C. BELLEMAN. 3. Gender and Number. Where appropriate, words of any gender include all genders and the singular and plural forms of a word are interchangeable. 4. Per Stirpes. In a division per stirpes, each generation shall be counted whether or not it has a living member. 5. Power of Appointment. Property subject to a power of appointment shall be paid to or retained by the Trustees or by the Personal Representative or paid to any Trustee under any Will or Trust Agreement for the benefit of such one or more permissible appointees, in such amounts and proportions, granting such interest, powers and powers of appointment, and upon such conditions including spendthrift provisions as the holder of such power appoints in his Will or in a Trust Agreement revocable by him until his death, but only if such Will or Trust Agreement specifically refers to such power. 6. Survivorship. A beneficiary survives me only if he or she is living thirty (30) days after my death. 10 7. Personal Representatives. "Personal Representatives II includes the executor, administrator, guardian or other Personal Representative of an estate, however titled. E. Govemine Law. This Agreement is governed by the laws of the State of Florida. ARTICLE IV FIDUCIARIES A. Powers of the Trustees. During my life (except while I am disabled), the Trustees shall exercise the powers in subparagraph "1" immediately below, other than the power to retain, only with my written approval. While I am disabled and after my death, the Trustees shall exercise said powers without approval. Otherwise, the Trustees have the following powers: 1. Investments. To sell or exchange at public or private sale and on credit or otherwise, and to lease for any term or perpetually, any property at any time held hereunder; to grant and exercise options to buy or sell, to invest and reinvest in real or personal property of every kind and description, including common trust funds maintained by a Trustee; and to retain as a proper investment any such property whether originally a part of the Trust or subsequently acquired, including securities of a Trustee, its parent or other affiliates of its parent issued in their corporate capacity and property which the Trustee has been unable to sell because of lack of any required approval; all without limitation by any statutes or judicial decisions, whenever enacted or announced, regulating investments (including speculative investments) or requiring diversification of investments; 2. Voting. To vote or to give proxies, with power of substitution, to vote stocks, bonds or other securities; 3. Loans. To borrow money, with or without interest, from themselves or others for the benefit of any Trust, or during my life for my benefit, and to give mortgages or other security interests in the property of the affected Trust; 4. Claims. To arbitrate, defend, enforce, release, compromise or settle any claim of or against any Trust; 5. Divisions or Distributions. To make divisions or distributions in cash or in kind; to allocate undivided interests in property and dissimilar property (without regard to its tax basis) to different Trusts or shares; and to make distributions directly to a beneficiary or, at his written direction, to his authorized agent or Trustee. Property divided or distributed in kind shall be valued at its then current fair market value; 11 6. Principal or Income. To allocate receipts and disbursements to principal or income according to reasonable trust accounting principles in cases where in the opinion of , the Trustees applicable law is uncertain; 7. Deleption. To delegate to any other Trustee the right to exercise any power (discretionary, administrative or otherwise). Such delegation may be revoked at any time by the delegating Trustee by delivery of an acknowledged instrument to such other Trustee; 8. Aeents. To employ and pay reasonable compensation to agents, accountants, investment counsel and attorneys. Individual Trustees may follow the advice of such attorneys and investment counsel without liability if they used reasonable care in selecting them; 9. Additions. To receive and accept additions to these Trusts in cash or in kind from donors, Personal Representatives, Trustees or attorneys-in-fact, including additions of my property by the Trustees or others as my attorneys-in-fact; 10. Title and Possession. To have title to and possession of all real or personal property held in these Trusts, and to register or hold title to such property in their own names or in the name of their nominee, without disclosing their fiduciary capacity, or in bearer form. The Trustees are liable for any wrongful act of such nominee, but individual Trustees are only so liable if they fail to use reasonable care in selecting such nominee; 11. Dealine with Estates. To use the principal of these Trusts to make loans to my estate, with or without interest, and to make purchases from my estate; 12. Ancillary Administration. To appoint any persons or corporations, including the Trustee, as ancillary administrators to administer property in other jurisdictions, with the same powers, privileges and immunities as the Trustees and without bond; 13. Tax Election. To direct and consent to elections to be made by my Personal Representative (or, if none is appointed, to make elections as allowed by law); to select the valuation date for estate tax purposes and to use administration and medical expenses as income or estate tax deductions, and to exercise other elections, all without adjustment of income or principal accounts, of Trust shares or other interests in these Trusts at their discretion without obtaining the consents of any beneficiaries of these Trusts; 14. Custodian Account. To employ and pay reasonable compensation to a bank as custodian; to place any property in its custody, or in its name or the name of its nominee; and to appoint it agent and attorney to collect, receive, receipt for and disburse income or principal. Such custodian shall not be liable for any action taken or not taken at the direction of the Trustees. The Trustees are liable for any wrongful act of such custodian only if they fail to use reasonable care in selecting such custodian; 12 15. Business or Other Enterurise. To continue, participate in, manage or operate as an investment of these Trusts any business or other enterprise, as sole proprietor, , shareholder, or general or limited partner; to carry on such enterprise in my name, the name of these Trusts or any trade name; to employ and compensate managers or other persons; to use assets of these Trusts for the purposes of such enterprise, including assets not so used prior to . their transfer hereunder, and to borrow money on the security of such assets; to succeed me as a shareholder, or a general or limited partner, to enter into any partnership agreement and to exercise full powers as a shareholder, or a general or limited partner; to enter into contracts or leases, for any term or perpetually; to organize or reorganize or to take part with others in the organization or reorganization of any corporation or partnership under the laws of any jurisdiction; to carry on such enterprise or any part thereof and to hold all or part of the stock thereof; to liquidate or sell such enterprise or any part thereof; and to do all other things necessary or proper in the conduct of such enterprise. The Trustees may take any such action without personal liability for loss incurred or depreciation in the value of such enterprise and shall be fully indemnified by these Trusts for any expense or loss charged to the Trustees. The Trustees shall not be required to file reports with any court concerning such a partnership or other enterprise, to have a receiver appointed for it, to have an inventory or appraisement of its assets or to sell the interest of these Trusts therein; and 16. Real Estate. To receive all rents or other amounts due from any rental or other real estate transferred hereunder or subsequently acquired, including any personal property used in conjunction therewith; to enter into, maintain, repair, improve, sell, manage and operate all such property; to effect and maintain insurance thereon; to pay all taxes and assessments thereon, to extend, renew, replace, increase or payoff any mortgage or mortgages affecting such property; to abandon such property; to adjust boundaries; to grant easements; to partition; to enter into party-wall contracts; to insure or prefect title; to demolish or erect buildings thereon; to make, extend, renew or modify any lease, for any term or perpetually; and to do all other things necessary or proper in the management and operation of such property. The above powers and any other powers given under this Agreement or by law may be exercised without court approval. B. Death Costs. If upon my death the Trustees hold any United States obligations which may be redeemed at par in payment of federal estate tax, the Trustees shall pay the federal estate tax due because of my death up to the amount of the par value of such obligations and interest accrued thereon at the time of payment. The Trustees also shall pay from the Trust all of my following death costs, but if there is an acting Personal Representative of my estate, the Trustees shall pay only such amounts of such costs as such Personal Representative directs: 13 1. My debts which are allowed as claims against my estate; 2. My funeral expenses (including the cost of acquiring and providing for the perpetual care of a burial plot and monument or memorial) without regard to legal limitations; 3. The expenses of administering my estate to include the payment of expenses that are reasonable in the judgment of my Personal Representative for the safeguarding of assets and delivery of gifts; 4. The balance of the state, inheritance and other death taxes (except generation-skipping transfer taxes), and interest and penalties thereon, due because of my death with respect to all property whether or not passing under my Will or this Agreement; and 5. Any gifts made in my Will or any Codicil thereto. The Trustees may make any such payment either to my Personal Representative or directly to the proper party. The Trustees shall not be reimbursed for any such payment and are not responsible for the correctness or application of the amounts so paid. The Trustees shall not pay any of such death costs with any asset which will be included in my gross estate for federal or state estate or inheritance tax purposes if it is used to pay such death costs, such as certain employee benefit plan payments, or with any asset which otherwise cannot be so used, such as property received under a limited power of appointment which prohibits such use. C. The Trustees. The following provisions also apply to the Trustees: 1. Resimation. Any Trustee may resign with or without cause, but if no other Trustee is then serving hereunder, such resignation shall only be effective upon acceptance of a successor Trustee. 2. Removal. Any Trustee may be removed by me with or without cause, or, after my death or disability, by an adult eligible income beneficiary with the concurrence of at least one other adult presumptive remainderman, but if no other Trustee is then serving hereunder, such removal shall only be effective upon acceptance of a successor Trustee. Any Trustee shall be considered removed at such time as such Trustee is determined to be "disabled" in accordance with the provisions set forth in Section B. of Article Ill. 14 3. Apoointment of Successors and Additional Trustees. Upon such resignation or removal, or if a Trustee ceases to be Trustee for any other reason, I (or if I am ,then disabled or deceased, a majority of the adult eligible income beneficiaries) may appoint, in writing, any persons and/or corporations as successor Trustees or additional co- Trustees to serve in the number and order so named. If, at any time, there is no Trustee acting hereunder and no successor is appointed or a successor so appointed is unwilling or unable to serve within a reasonable period of time, then a court of competent jurisdiction shall appoint such successor Trustee. If either I or my son, CRAIG E. EISENACHER, is unwilling, unable or ceases to serve as Trustee, then the remaining Trustee shall continue to serve as the sole Trustee of the Trusts created hereunder. If both I and my son, CRAIG E. EISENACHER, are unwilling, unable or cease to serve as Trustees, I appoint my son, ERIC A. EISENACHER, as successor Trustee of the Trusts created hereunder. Notwithstanding the foregoing to the contrary, after my death, and upon reaching the age of thirty-five (35) years, each beneficiary named herein shall serve as the sole Trustee of any Trust created hereunder for his or her specific benefit or the benefit of his or her descendants . Further notwithstanding the foregoing to the contrary, in no event shall SMITH BARNEY of Naples, Florida, or its legal successor(s), act as successor Trustee of the Trusts created hereunder. If any appointee who would otherwise act as a trustee hereunder cannot qualify as such because the laws of a jurisdiction in which this Trust is administered require that he or she be a resident of such jurisdiction, then notwithstanding anything herein to the contrary, I appoint such person or corporation as the non-resident appointee may designate to serve with him or her as co- Trustee, or as the sole Trustee, if the laws of such jurisdiction so require. Any appointment of a resident or successor Trustee hereunder shall be made by an instrument in writing, duly signed and acknowledged, and if more than one such appointment shall be in existence, the one bearing the latest date shall control. 4. Successor Fiduciaries. No Trustee is responsible for, nor has any duty to inquire into, the administration, acts or omissions of any Personal Representative, Trustee or attorney-in-fact adding property to these Trusts, or of any predecessor Trustee. Each successor Trustee has all the powers, privileges, immunities, rights and title (without the execution of any instrument or transfer or any other act by any retiring Trustee) and all the duties of all predecessors . 5. Limitations on Powers. No "beneficially interested" Trustee may make any "discretionary payment" to himself or another beneficially interested Trustee, in excess of such Trustee's needs, or make any discretionary payment to any person whom he or another 15 beneficially interested Trustee (as an individual) is then legally obligated.to support, but such payments may be made by any co- Trustee who is not beneficially interested. A Trustee or other , person is "beneficially interested" during any period when discretionary payments may be made to him or to any person whom he (as an individual) is then legally obligated to support. A "discretionary payment" is a payment of income or principal for a person's welfare, a payment of income or principal under any Trust created under Article IT or a payment of income or principal under the paragraphs of Article II entitled "Termination of Small Trust" or "Protective Provision." In addition, no Trustee whose life is insured under any policy of insurance held by these Trusts may exercise any incidents of ownership over such policy or over any policy insuring the life of another Trustee, but such incidents of ownership may be exercised by a Trustee whose life is not so insured. If no Trustee is qualified to participate in such decisions, the then acting Trustees may appoint a co- Trustee for the sole purpose of making such decisions. The authority and liability of such Trustee shall be limited to such decisions. Such co-Trustee may be an individual, a bank or trust company qualified to act as Trustee hereunder. 6. Limitations on Liability. No Trustee shall incur any liability for any act done or omitted, in good faith, in the exercise of his duties as a Trustee. 7. Annual Account. After my death, the Trustees shall render an annual account of their proceedings with respect to each Trust to the income beneficiary or beneficiaries of such Trust for the preceding accounting period (or, if any such income beneficiary shall have died during or after the accounting period, to his Personal Representative), person or persons among whom the principal of the Trust is to be or has been paid over and distributed by the Trustees, provided, that if any such person to whom an account would be so rendered shall be a minor, such account may instead be rendered to the guardian of such minor's property. If approved in writing by the parties to whom such account shall have been so rendered, such account shall be final, binding and conclusive upon all persons who may then or thereafter have any interest in the Trust. The Trustees may also render a judicial account of their proceedings at any time. D. Dealin2 with Trusts. Each Trustee may act under this Agreement even if each may be interested in these Trusts in an individual capacity, as a fiduciary of another Trust or estate (including my estate) or in any other capacity. Each Trustee may in good faith buy from, sell to, lend funds to or otherwise deal with these Trusts. E. Compensation and Bond. Any Trustee shall be entitled to receive reasonable compensation. Each Trustee shall serve without bond. 16 F. Third Parties. No one dealing with the Trustees need inquire into their authority , or their application of property . G. MerJer and Division of Trusts. If the Trustees of the Trusts held hereunder are also Trustees of a Trust established by me or another person by Will or Trust Agreement (including another Trust under this Agreement), and the beneficiaries to whom income and principal may then be paid the operative terms of which are substantially the same, the Trustees in their discretion may merge either such Trust into the other Trust. If it is later necessary to reestablish the merged Trust as separate Trusts, it shall be divided in proportion to the value of each Trust at the time of merger. Similarly, if because of differences in dispositive or administrative provisions, it is advisable to have separate investment policies or other differences with respect to interests in a single Trust, or it is advisable to divide such Trust into separate Trusts, the Trustees may, in their discretion, so divide such Trust. The Trustees, in exercising all such discretion, shall consider economy of administration, convenience to the beneficiaries, tax consequences and any other factor they consider important. H. Authenticitv of COllies. Anyone may rely upon a copy certified by a notary public to be a true copy of this instrument (and of the writings, if any, endorsed thereon or attached thereto as if the same were an original counterpart of this Trust Agreement) and may rely upon any statement of fact certified by anyone who appears from such counterpart or certified copy, to be a Trustee. I. Memorandum of Trust. The Trustees are authorized to prepare and provide a recordable memorandum of this Trust setting forth their powers as established herein. Any third party shall be entitled to rely on such a memorandum to the same extent as if the entire Trust 17 Agreement had been provided to them, and no third party shall be entitled to question further . into the beneficiaries of or the purposes of this Trust. IN WITNESS WHEREOF, I, EVELYN S. BELLEMAN, as Settlor and Trustee, and have hereunto set my hand and seal to this Amended and Restated Trust Agreement this ,2. Z, day of 7n61 ,2002. /~.i -/I~mLh<J IE EL S. BELLEMAN Settlor and Trustee We hereby certify that the above instrument was signed, sealed and declared by EVELYN S. BELLEMAN, as Settlor and Trustee, as the Second Amendment and Restatement to the Evelyn S. Belleman Trust dated 11/12/97, in our presence and that we, in her presence and in the presence of each other, have signed our names as witnesses thereto, believing EVELYN S. BELLEMAN to be of sound mind at the time of signing. acili. ~L Witness ,~ ~An.~ A~s.e.\. \ . Address of Witness )1(~cti~ ((}CJ/-A _~ Address of Witness Witn /!) I r. €i . 210 N 18 rJHY ~~ ~UUC:: 1 c::: U 1 t"n lIIULLnnn, ~ I ","U"" nllu n......u... ..rT" ......... ........... ,- ~ - STATE OF FLORIDA COUNTY OF MARION Before me, a Notary Public, the foregoing instrument was acknowledged this A,^ day of May, 2002, by EVELYN S. BELLEMAN, /who is personally known to me, or _ who has produced a driver's license as identification. ~ .~ ,.N ~ of I'1orida ....~..:!-. .......u...J.HIOtAN .. otary II i"ft. ~ QIV1gfVlI\ ~ri1 MY==~='4 tAi{8ArUl- T. /NDH/4rV ~ BondIdllwNolllyNllic\hlllWlllllS Notary Public - Print Name IN WITNESS WHEREOF, I, CRAIG E. ElSENACHER., as Trustee, have hereunto set my hand aod seal to this Trust Agreement on tbia:2-3!!:. day of ~.,..... , 2002. [__ '/7 1:/ I . cO/J1 b fY..A/O~ ~ J~ ~ \ . . '\lQ Witness Richar L.. se STATE OF CONNECl'lCUT COUNTY OF ~a.', y '\~ e \~ Before me, a Notary Public, the foregoing instrument was acknowledged this ~ g-) ~y of j \6 v-.. c , 2002, by CRAIG E. EISENACHER, (;(00 is personally kno"!ll to me, or _ who has produced a driver's license as identification. _ 0--\(M.2.~~ ~4' ,- Notary Public - State of Connecticut .~-- Notary Public MJlitkIaPf A ORltlCO NOTARY PUBUC ", COIMBSlOH EXPR:SJU.Y31 - 19 .~ ATIACHMENT The following property has been delivered in Trust under this Agreement: All of the property presently titled in the name of the Evelyn S. Belleman Trust dated 11/12/97. tmwr//J:L&hf_~ IE EL S. BELLEMAN Settl and Trustee 20 : ] [~ EVELYN S. BELLEMAN UNITRUST Dated November 12, 1997 Prepared by: EDWARD E. WOLLMAN & ASSOCIATES, P.A. Naples. Bonita Springs. Marco Island (941) 435-1533 .. ."" 0 [ . '. "', ., EVELYN S. BELLEMAN UNITRUST TillS AGREEMENT, made the /2-'f'" day of November, 1997, between EVELYN S. BELLEMAN of Naples, Collier County, Florida, (hereinafter called the "Settlor"), and EVELYN S. BELLEMAN, of Naples, Collier County, Florida, (hereinafter called the "Trustee(s)"), WITNE~~ETH: The Settlor hereby delivers and assigns to the Trustee the property specified in Schedule A hereto annexed, the receipt of which is hereby acknowledged by the Trustee, which agrees to hold the same, in Trust, together with any property added to the Trust Estate, as follows: ARTICLE I UNITRUST DISTRIBUTIONS A. The Trustee shall hold, manage, invest and reinvest the Trust Estate, and during the lifetime of the Settlor, the Trustee shall payor apply to or for the benefit of the Settlor an amount equal to eight percent (8 %) of the net fair market value of the Trust assets, determined annually (hereinafter the "unitrust amount"). B. Upon the death of the Settlor, the Trustee shall distribute the remaining balance of the Trust assets to THE COMMUNITY FOUNDA nON OF COLliER COUNTY to establish the JAMES A. AND EVELYN S. BELLEMAN FUND. ARTICLE II DESIGNATION OF CHARITABLE BENEFICIARIES The Settlor retains the right to change the charitable organizations designated as remaindermen, subject to the Trust provisions set forth in Section H. of Article III hereof, and to change the share to be received by each, by so directing in an acknowledged instrument -,' delivered to the Trustee, or by provision in the Settlor's Last Will and Testament, or a Codicil thereto, dated after all such acknowledged instruments, specifically referring to the power hereby reserved. ARTICLE DI ADMINISTRATION OF UNlTRUST The Trust under this Agreement is intended to qualify as a charitable remainder unitrust under Section 664(d)(2) of the Internal Revenue Code of 1986 (the "Code"), and the provisions of this Agreement shall be construed and administered in accordance with the Code and all Regulations thereunder. Regardless of any other provisions of this Agreement, this Trust shall be administered as follows: A. The Trustees shall do whatever is required in order for the Trust to qualify as a charitable remainder unitrust under Section 664(d)(2) of the Code (including amending the governing provisions of the Trust to the extent necessary to comply with Section 664 of the Code and the Regulations thereunder) and shall refrain from doing anything that would prevent the Trust from qualifying as such under Section 664(d)(2) of the Code. B. Except for payment of the unitrust amount, the Trustees: 1. Shall not engage in any act of self-dealing, as defmed in Section 4941(d) of the Code; 2. Shall not retain any excess business holdings which would subject the trust to tax under Section 4943 of the Code; 3. Shall not make or retain any investments so as to subject the trust to tax under Section 4944 of the Code; -------- 4. Shall not make any taxable expenditures as defmed in Section 4945(d) of the Code; and 2 5. Shall make distributions so as not to incur any tax under Section 4942 of the Code. C. The obligation to pay the unitrust amount shall begin as of the date property is fIrst transferred to the Trust. The annual unitrust amount shall be paid in equal semiannual amounts. The fIrst payment shall be due six (6) months after the fIrst day of the taxable year and shall be paid from Trust income (or, to the extent income is not sufficient, from Trust principal). Any trust income in excess of the unitrust amount shall be added to Trust principal. D. Paragraph C. hereof notwithstanding, the obligation to pay the unitrust amount with respect to property received from any Decedent's estate shall begin as of the date of such Decedent's death, but payment of the unitrust amount may be deferred from the date of such Decedent's death until the end of the taxable year of the Trust in which occurs the complete distribution of such property to the Trust estate. Within a reasonable time after the end of such taxable year, the Trustees shall pay the recipient of the unitrust amount, in case of an underpayment, or shall receive from the recipient of the unitrust amount, in the case of an overpayment, the difference between: 1. any unitrust amounts actually paid, plus interest, compounded annually, computed for any period at the rate of interest that the federal income tax regulations under section 664 of the Code prescribe for the Trust for such computation for such period, and 2. the unitrust amounts payable, determined under the method described in section 1.664-1(a)(5)(ii) of the federal income tax regulations, plus interest, compounded annually, computed for any period at the rate of interest that the federal income tax regulations under section 664 of the Code prescribe for the trust for such computation for such period. E. In valuing the Trust estate for the purpose of distributions, such valuation shall be made as.. of the fIrst business day of the taxable year in accordance with the rules and 3 regulations prescribed by the Commissioner of Internal Revenue pursuant to Section 664 of the Code. If the net fair market value of the Trust estate is incorrectly determined, there shall be paid from the Trust estate to the income beneficiary, in the case of an undervaluation, or be repaid from such beneficiary to the Trust estate, in the case of an overvaluation, an amount equal to the difference between the correct amount and the amount actually paid. Such payment or repayment shall be made within a reasonable period after the final determination of such value. F. In determining the unitrust amount, the Trustees shall prorate the same, on a daily basis, for a short taxable year. G. Any payments to a unitrust beneficiary hereunder shall terminate with the payment of the last regular periodic payment preceding the date of such beneficiary's death. H. If a remainder beneficiary is not an organization described in Sections 170(b)(1)(A), 170(c), 2055(a) and 2522(a) of the Code at the time when any amount is to be irrevocably transferred to it, such amount shall be transferred instead to or for the use of such organizations described in such Sections as the Trustees shall select in their sole discretion. I. Nothing in this Agreement shall be construed to restrict the Trustees from investing the Trust assets in a manner which could result in the annual realization of a reasonable amount of income or gain from the sale or disposition of Trust assets. J. Additional contributions may be made to this Trust, provided that the unitrust amount for the taxable year of any such contribution shall be computed by multiplying the fixed percentage by the sum of (i) the net fair market value of the Trust assets (excluding the value of the additional property and any income from and any appreciation on such property after its 4 contribution), and (ii) that proportion of the value of the additional property that was excluded , under subdivision (i) of this paragraph, which the number of days in the period which begins with the date of contribution and ends with the earlier of the last day of such taxable year or the death of the recipient of the unitrust amount bears to the number of days in the period which begins with the fIrst day of such taxable year and ends with the earlier of the last day of such taxable year or the death of the recipient. Where no valuation date occurs after such contri- bution during the taxable year, the additional property shall be valued at the date of contribution. ARTICLE IV APPOINTMENT OF TRUSTEES If EVELYN S. BELLEMAN is unwilling, unable or ceases to act as a Trustee hereunder, SMITH BARNEY, of Naples, Florida, or its legal successor, is appointed as successor Trustee. The Trustees may appoint one or more co-Trustees at any time. Any individual Trustee, may at any time appoint his or her successor as Trustee, unless the foregoing provisions of this Agreement effectively provide for his or her successor. If at any time there is no Trustee of any trust and the foregoing provisions of this Agreement do not effectively provide for a successor Trustee, the Settlor, or if he is not able to act, a majority in interest of the presumptive remaindermen may appoint one . or more successor Trustees. Any fIduciary is authorized to resign at any time without court approval. The resignation, appointment or revocation of appointment of a Trustee may be made by the person authorized to take such action by delivery of an acknowledged instrument to the Trustee then acting and any Trustee to be appointed, or if none, to a court having jurisdiction over the trust. 5 Any appointment of a Trustee may be conditioned to commence or cease upon a future event and may be revoked or modified at any time before such future event has occurred. Unless otherwise expressly provided, any power to appoint a Trustee shall permit appointment of an individual, bank or trust company as such fiduciary. ARTICLE V ADDffiONAL ADMINISTRATIVE AND TAX PROVISIONS A. Irrevocable Trust. This Agreement and any trust created hereunder shall be irrevocable and shall not be subject to alteration or amendment in any respect, except as herein otherwise expressly provided. B. Govemine Law. The validity, construction and administration of this Agreement and any trust hereunder shall be governed by the laws of Florida. C. Dermition of Trustee. Any Trustee who acts under this Agreement may exercise all of the rights, powers and discretion and shall be entitled to all of the privileges and immuni- ties granted to the named Trustee. Any references in this Agreement to the Trustee shall include (unless otherwise expressly provided) all Trustees. No surety bond shall be required of any Trustee. D. Trustee Relieved From Liability. No individual Trustee shall be liable for any mistake or error of judgment, or for any action taken or omitted, either by the Trustee or by any agent or attorney employed by the Trustee, or for any loss or depreciation in the value of the trust, except in the case of willful misconduct. 6 E. Successor Trustee. No Trustee has a duty to examine the transactions of any prior Trustee. Each Trustee is responsible only for those assets which are actually delivered to it. F. Delegation. Any Trustee may delegate to the other Trustees the right to exercise any power (discretionary, administrative or otherwise), and may revoke the delegation at any time, by delivery of an acknowledged instrument to such other Trustees. G. Reformation. Notwithstanding the foregoing to the contrary, the Trustees shall have the power, in their sole discretion, to reform this Trust to comply with the requirements for a Qualified Charitable Remainder Unitrust as further defined in paragraph 6 of Section E. of Article II of this Trust Agreement, including but not limited to, the requirement under ~664(d)(2)(D) of the Internal Revenue Code, as amended, that at the time the Trust property is transferred to the Charitable Remainder Unitrust, the charitable remainder interest must be at least ten (10) percent. Further, if necessary, the Trustees may convert the Unitrust payment to a term of years. The Trustees shall take all steps necessary to satisfy my intentions as otherwise set forth herein. H. Informal Accountines. The Trustee may provide to. the income beneficiary, and each presumptive remainderman, statements of trust transactions at such time and in such form as it considers advisable. If all such beneficiaries either give written approval of the statement or fail to notify the Trustee in writing of any objection within sixty (60) days of the mailing of the statement to the beneficiaries, the statement shall be fmal, binding and conclusive on all persons interested in the trust. 7 .' I. Mana~ement Powers of Trustee. Subject to the provisions of Article III, but without otherwise limiting the powers conferred upon them by law, the Trustees are authorized: (1) To retain, acquire, or sell any property (including any discretionary common trust fund of any corporate fiduciary acting under this Agreement, covered and uncovered stock options, and investments in foreign securities), without regard to diversification and without being limited to the investments authorized for trust funds; (2) to exercise stock options; (3) to enter into agreements for the sale, merger, reorganization, dissolution or consolidation of any corporation or properties; (4) to manage, improve, repair, sell, mortgage, lease (including the power to lease for oil and gas), pledge, convey, option or exchange any property and take back purchase money mortgages thereon, without court order; (5) to make distributions in cash or in kind, or partly in each, and, in the discretion of such fiduciaries, to allocate particular assets or portions thereof to anyone or more beneficiaries, provided that such property shall be valued for purposes of distribution at its value on the date of distribution; (6) to maintain custody or brokerage accounts (including margin accounts) and to register securities in the name of a nominee; (7) to compromise and settle claims (including those relating to taxes) without court order; (8) to borrow funds from any person or corporation (including a Trustee) and pledge or mortgage trust assets to secure such loans; (9) to extend the time of payment of any loans; (10) to employ attorneys, accountants, investment counsel, custodians and brokers to assist in the administration of trust property; (11) to vote and give proxies to vote shares of stock; and (12) to make joint investments in property, real or personal. 8 IN WITNESS WHEREOF, EVEL YN S. BELLEMAN, as Settlor and as Trustee, have , hereunto set her respective hand and seal as of the day and year fIrst above written. ~T~~4~4d~ Witness L S. BELLEMAN t&J Settlor and Trustee . ~ Witness STATE OF FLORIDA COUNTY OF COLLIER Before me, a Notary Public, the foregoing instrument was acknowledged this .J.Z!:'day of November, 1997, by EVELYN S. BELLEMANrhO is personally known me, or _ who has produced a driver's license as identification. ....~y.~~. OFFICIAL NOTARY SEAL 0__ - ~ ~ ~ ._~ ~- ~ -:;:::::y- Notary Public - State of Florida :," .... GAIL B. DUNNAVANT ( ~ } COMMISSION NO. CC 639927 C__.:.., \ ~.~....~ "'" 0.. -I c:L:\- ....':'::.".OF~/ MY COMMISSION EXPIRES .......... 06/01/2001 Notary Public - Print Name My Commission Expires: 9 'f , .: '. . SCHEDULE A The following property has been delivered in Trust under this Agreement: One Dollar ($1. (0) Cash ~0k~ S. ELLEMAN Settlor and Trustee ~ 10 AMENDMENT TO THE EVELYN S. BELLEMAN UNITRUST (CHARITABLE REMAINDER UNITRUST) Dated November 12, 1997 KNOW ALL PERSONS BY THESE PRESENTS that: I, EVELYN S. BELLEMAN, Settlor and Trustee of that certain trust known as the EVEL YN S. BELLEMAN UNITRUST, and created by Trust Agreement dated November 12, 1997, (the Trust) hereby amend said Trust as follows: 1. Article IV appointing SMITH BARNEY, of Naples, Florida, or its legal successor, as.successor Trustee in the event that EVELYN S. BELLEMAN is unwilling, unable, or ceases to act as Trustee, is hereby amended to appoint CRAIG E. EISENACHER as successor Trustee in the event that EVEL YN S. BELLEMAN is unwilling, unable, or ceases to act as Trustee under the Trust. 2. In no event shall SMITH BARNEY, of Naples, Florida, or its legal successor, act as Trustee under the Trust. All other provisions of the Trust remain unchanged except as previously amended. IN WITNESS WHEREOF, I, EVELYN S. BELLEMAN, hereunto set my hand and seal to this Amendment on this ~ day of August, 2001. h, ";';# "A;){ r". ~< ~jvf~~ Witnes of L S. BELLEMAN Settlor and Trustee S~'...(C f~ Witness .. STATE OF FLORIDA COUNTY OF MARION The foregoing Amendment to the Evelyn S. Belleman Unitrust was acknowledged before me this ~ day of August, 2001, by EVELYN S. BELLEMAN, who is <20 personally known to me or U who has produced as identification. 0Ff1ClAL NC1fN'f'i SEAL ~9.V "1I~ SHNlIKP\AYER ~. Jc- f>~ ?Wj<t. ~,. COMMlSSIONNUMBER < CC9f13797 Notary Public, State of Florida 71:- ~ wv(X)MMlSSlONEXPII8 OF f\.O FEB. 122004 This instrument prepared by: Shari K. Player, Esq. Mary B. Steddom, P.A. 1701 SE Fort King Street Ocala, Florida 34471 (352) 622-4116 BEFORE THE REGISTER OF WILLS CUMBERLAND COUNTY, PENNSYL VANIA In re: Estate of Evelyn S. Belleman, Deceased Estate No. 2004-00446 ESTATE OF EVELYN S. BELLEMAN, DECEASED ESTATE SETTLEMENT AGREEMENT THIS AGREEMENT is made as of the 1 st day of June 2005 between Craig E. Eisenacher, Eric A. Eisenacher, Scott W. Belleman, Barbara Ann Belleman Kaleta, Bruce D. Belleman and James C. Belleman, beneficiaries in the Estate of Evelyn S. Belleman, deceased, and the Executor of the Estate, Craig E. Eisenacher. WITNESSETH WHEREAS, Evelyn S. Belleman died testate on May 2, 2004; and WHEREAS, pursuant to the Last Will and Testament of Evelyn S. Belleman, dated November 12, 1997, Craig E. Eisenacher was appointed as Executor of the Estate of Evelyn S. Belleman, deceased, a copy of the Last Will and Testament is attached hereto as Exhibit "A"; and WHEREAS, Letters Testamentary were issued Craig E. Eisenacher by the Cumberland County Register of Wills; and WHEREAS, Craig E. Eisenacher has truly and appropriately administered the Estate of Evelyn S. Belleman, deceased; and WHEREAS, the mentioned Executor has filed an Inheritance Tax Return with the Pennsylvania Department of Revenue in the Estate of Evelyn S. Belleman, deceased, a copy of which is attached hereto and marked Exhibit "B"; and WHEREAS, the mentioned Executor has paid all legal debts and funeral expenses of Evelyn S. Belleman, deceased, out of the assets of the Estate of Evelyn S. Belleman, deceased; and '" WHEREAS, excluding non-trust inter-vivos transfers (see, Inheritance Tax Return, Schedule G, Item 1) and a non-probate charitable remainder unitrust (see, Inheritance Tax Return, Schedule G, Item 3), the Estate of Evelyn S. Belleman, deceased, as of the date of death consisted of assets totaling Six Hundred Twelve Thousand Eight Hundred Forty-Nine and 74/100 ($612,849,74) dollars; and WHEREAS, the liabilities of the Estate of Evelyn S. Belleman, deceased, consisted of funeral expenses, administrative costs, miscellaneous expenses, debts, inheritance taxes, and attorneys fees totaling Fifty-Four Thousand One Hundred Five and 35/100 ($54,105.35) dollars, all of which liabilities have been paid by the Executor (of this amount $4,519.56 in inheritance tax was paid on behalf of an inter-vivos transferee); and WHEREAS, inclusive of non-charitable and distributable trust assets, the Estate of Evelyn S. Belleman, deceased, as of the date of this agreement, consists of assets totaling Six Hundred Seventy-Six Thousand Ninety-Four and 05/100 ($676,094.05) dollars (the "current assets"); and WHEREAS, after distribution of the current assets of the Estate there will be ZERO cash remaining in the Estate of Evelyn S. Belleman, deceased, for distribution; and WHEREAS, there will remain no obligations on the Estate of Evelyn S. Belleman, deceased, which are capable of being satisfied; and WHEREAS, final distribution of the current assets of the Estate of Evelyn S. Belleman shall be in accordance with the terms of the Will of Evelyn S. Belleman and the incorporated Second Amended and Restatement to the Evelyn S. Belleman Trust Agreement, dated November 12, 1997 (the "Trust Document"), a copy of which is attached hereto and marked Exhibit "C"; and WHEREAS, pursuant to Article II, Section A of the Trust Document (see, Exhibit "C", beneficial distribution of the current assets will be made upon execution of this agreement as follows: Craig E. Eisenacher: 30% share totaling $202,828.20 dollars. (plus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of $1,355.86) Pro-rated share: $204,184.06 Eric A. Eisenacher: 30% share totaling $202,828.21 dollars. (minus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of $3,163.70 which is being distributed to the -2- remammg beneficiaries in accordance with the distribution percentages outlined in the Trust Document). Pro-rated share: $199,664.51. Scott W. Belleman: 10% share totaling $67,609.41 dollars. (plus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of$451.96) Pro-rated share: $68,061.37 Barbara Ann Belleman Kaleta: 10% share totaling $67,609.41 dollars. (plus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of $451.96) Pro-rated share: $68,061.37 Bruce D. Belleman: 10% share totaling $67,609.41 dollars. (plus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of $451.96) Pro-rated share: $68,061.37 James C. Belleman: 10% share totaling $67,609.41 dollars. (plus pro-rated inheritance taxes paid on behalf of the inter-vivos transferee in the amount of $451.96) Pro-rated share: $68,061.37 WHEREAS, all parties to this Agreement desire that the administration of the Estate of Evelyn S. Belleman, deceased, be terminated without the expense and delay of a court accounting and the parties are willing to enter into this Estate Settlement Agreement in order to expedite the conclusion of the Estate. NOW THEREFORE, the parties in consideration of their mutual covenants herein expressed and intending to be legally bound hereby agree as follows: 1. All parties to this Agreement hereby waive the filing of a formal accounting and schedule of distribution in the Estate of Evelyn S. Belleman, deceased. 2. All parties acknowledge that after final distribution there will ZERO dollars remaining in the estate account for distribution. -3- 3. All parties to this Agreement hereby release Craig E. Eisenacher, Executor of the Estate of Evelyn S. BeIleman, deceased, from all liabilities, whether due to his negligence or otherwise, which he may have by reason of his administration of the said Estate. 4. The parties acknowledge that they have been provided an opportunity by the Executor, if any party would request, to examine all the paperwork and accounting for the Estate of Evelyn S. BeIleman, deceased. 5. The parties hereby forever fully release, compromise, settle and discharge any and all claims, demands, actions or cause of action, legal or equitable, absolute or contingent, vested or hereafter to accrue, which any of them may have against any other party hereto or against the Estate of Evelyn S. BeIleman, deceased, or against the Executor(s) thereof, by reason of any matter, cause or thing growing out of or relating to any property or assets of the said Estate, or growing out of or relating to any act of the Executor(s) in their administration of said Estate. 6. The parties acknowledge that they have had the opportunity to present this Agreement to their own legal counsel for advice if such party desires such advise. 7. The parties agree that this instrument shall be binding upon themselves, successors, assigns, and personal representatives. 8. The parties agree that this instrument may be executed in counterparts. [BALANCE OF PAGE LEFT INTENTIONALLY BLANK] -4- L IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES Eric A. Eisenacher Scott W. Eisenacher Barbara Ann Belleman Kaleta Bruce D. Belleman James C. Belleman ESTATE OF EVELYN S. BELLEMAN, deceased By: ~ uL Craig E. -5- IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES ESTATE OF EVELYN S. BELLEMAN, deceased By: Craig E. Eisenacher, Executor Craig E. Eisenacher ~e~ Eric A. Eisenacher Stott W. Eisenacher Barbara Ann Belleman Kaleta Bruce D. Belleman James C. Belleman -5- IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES ESTATE OF EVELYN S. BELLEMAN, deceased By: Craig E. Eisenacher Craig E. Eisenacher, Executor Eric A. Eisenacher Au)f)J~/ Scott W. Bi""'b<488.8f Be ne.MGtI\. Barbara Ann Belleman Kaleta Bruce D. Belleman James C. Belleman -5- IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES ESTATE OF EVELYN S. BELLE MAN, deceased By: Craig E. Eisenacher Craig E. Eisenacher, Executor Eric A. Eisenacher Scott W. Eisenacher c~~~ Bruce D. Belleman James C. Belleman -5- IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES ESTATE OF EVELYN S. BELLEMAN, deceased By: Craig E. Eisenacher, Executor Craig E. Eisenacher Eric A. Eisenacher Stott W. Eisenacher Barbara Ann Belleman Kaleta ~~~ Bruce D. Belleman James C. Belleman -5- IN WITNESS WHEREOF, we have hereunto set our hands and seals as of the day and year first above written. BENEFICIARIES ESTATE OF EVELYN S. BELLE MAN, deceased By: Craig E. Eisenacher, Executor Craig E. Eisenacher Eric A. Eisenacher Scott W. Eisenacher Barbara Ann Belleman Kaleta Bruce D. Belleman 131~ t . r. 1'; . (J '^' r,lI. 1 v1 L'l. ,\ I v I 'v in:\" (\. Vo! \'yJ r \ \, \;V W" '\J , James C. Belleman -5-