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Home My WebLink About06-15-09 (3)15Q560712^ REV-1 ~OII ~( (x-05) OFFICIAL USE ONLY PA Department of Revenue c Bureau of Individual Taxes ~y Code near File Number Po Box.28060t ~ INHERITANCE TAX RETURN 2 1 0 8 0 7 3 3 Harrisburg, PA t7t28-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION t3ELOW Social Security Number Date of Death Date of Binh 189 24 2462 06 14 2008 09 16 1922 Decedent's Last Name OLEWILER Suffix Decedent's First Name DEAN (N Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI B MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X I 1 Original Return 2. Supplemental Return 3. Remainder Return (date of death - prior to 12-13-92) 4. Limited Estate 4a. F1d1fe Irtter~ cO171PfOf^'~ ~ j 5. Federal Estate Tax Return Required -.._ (dare of death after t 2-122) X ~ 8. ~e^t Dieu Teataae X ,, ~ OeoederN Maintained a Living Tnut 0 8. Total Number of Sate Deposit Boxes (Arad, copy a vutut> --. (AUacn copy or rn,sq ' 9. Litigation Pnxeeds Received ~ t 0. Spousal Poverty credo Idols d deem ' 11. Election to tax under Sec. 91 t 3(A) between 72-3t-91 and 1-t-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number AMY M. MOYA 717 652 7323 Firm Name (If Applicable) L. O. OF SUSAN E. LEDERER First line of address 5011 LOCUST LANE Second 1'rne of address City or Post Office State ZIP Code HARRISBURG l?A 17109 corr+espondent'se-mailaddr+ess: Amy~Ledererlaw.com r, n (.1 ..wry ..'~ ' - t~ It 1s t~iue~~rrect a~nd~utbr olete~~arattlmt oteprepare other than the person~i r p ese~rt~be i~based~on a~ mbrtnatnew ~W wh eh peep~are~has env k~ aw~~1~ AeUef, SIG E OF PERSON RESPONSI FOR FILING RED URN DATE Deborah O. Sullivan alk/a Deborah Fern ~ ~~ ~ ~ ~(J' ~ ; _ Sullivan / / 9 ADDRESS 34 Elberta Road, Ma lewood, NJ 07040 IGNATURE OF EP R OTHER THAN REPRESENTATIVE ~ °q ~i~ ~ ;lam Amy M. Moya ~, ~..Z / t)C~ 5011 Locust Lane, Harrisburg, PA 17109 Side 1 L„~ 1505607120 15056Q7120 REGISTER OF Vlpjj,.S USE ONLi~t c. _ ~ ~~ `r _~~ ~ -;. ^t 1--" ~' l i ~~1 • .^y ~' f,,:7 ~ V li it r.. , ' l : ~ TI I DATE FILEBL? --~~ ~~ Cdr 1505607220 REV-1500 EX Decedent's Social Security Number Decedent's Name: D e l n B. O l e w i l e r 1 8 9 2 4 2 4 6 2 RECAPITULATION 1. Real Estate (Schedule A) ............................................................._........................ 1. 2. Stocks and Bonds (Schedule B) ..............................._............................_.............. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C).......... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................................................ .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ............ . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ............ . 7. 8. Total Gross Assets (total Lines 1-7) ................................._...........................__.... . 8. 9. Funeral Expenses i~ Administrative Costs (Schedule H) ..................................... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .... 10. 11. Total Deductions (total Lines 9 & 10) .............................___...........................__ .. . 11. 12. Net Value of Estate (Line 8 minus Line 11) .......................................................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................. . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ............................................ .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 0 0 0 (a)(1.2) X .00 15. 16. Amount of Line 14 taxable $ 6 1 , $ 9 6 3 1 1s at lineal rate X .045 . 17. Amount of Line 14 taxable 0 0 0 17 at sibling rate X 12 . 18. Amount of Line 14 taxable 0 0 0 18 at collateral rate X ,15 . 19. Tax Due ............................................................. . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. 280,000.00 14,158.82 10,875.11 607,311.20 912,345.13 45,569.50 4,879.32 50,448.82 861,896.31 861,896.31 0.00 38,785.33 0.00 0.00 38,785.33 Side 2 1505607220 1505607220 J REV-1500 EX Page 3 Decedent's Complete Address: Fite Number 21-08-0733 Dean B. Olewiler STREET ADDRESS 60 Foxcroft Drive i _ _ _ __ _ - - - _ _ __ 4 CITY _ STATE ..ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 38,785.33 2. CreditslPayments A. Spousal Poverty Credit __ __ e. Prior Payments 36,800.00 C. Discount 1,936.84 _ Total Credits (A +B+C) (2) 38,736.84 3. Interest/Penalty if applicable p. Interest E. Penalty Total Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT (4) Check box on Page 2 Line 20 to request a refund 5, If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE (5) 48.49 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 4 $ . 4 9 Make Check Payable to: REG/STER OF W/LLS, 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 :............................................................................. x b. retain the right to designate who shall use the property transferred or its income :............................__.. x c. retain a reversionary interest; or .............................._~............................__............................__............... x d, receive the promise for life of either payments, benefits or care? .......................................................... x 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................._............................._..................... X 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?....,.... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ..............................__............................__............................__.................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (a) (1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Rev-7502 EX+j6-98) SCHEDULE A REAL ESTATE COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule A (Rev. 6-98) Rev1508 EX+ (6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1 Pennsylvania Department of Revenue (income tax refund -Tax Year 2007) 711.00 2 Patriot News (subscription refund) 126.25 3 Household Goods (sale price) 200.00 4 National Geographics (subscription refund) 6.33 5 Time Magazine (subscription refund) 113.24 6 AAA (membership refund) 28.35 7 Used Books (sale proceeds) 40.00 8 Travelers (refund of car insurance) 384.00 9 SERS (final retirement benefits) 1,931.59 10 furniture (sale proceeds) 1,900.00 11 School Taxes (refund received at settlement of real estate) 2,085.65 12 County Taxes (refund received at settlement of real estate) 230.08 13 Hampden Township (sewer/trash refund received at settlement of real estate) 40.69 14 Travelers (refund of home owners insurance) 623.00 15 Verizon (refund of telephone service) 26.60 Total of Continuation Schedule See attached page TOTAL (Also enter on Line 5, Recapitulation) 14,158.82 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1508 EX~ (6-98) SCHEDULE E CASH, BANK DEPOSITS, 8~ MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev7509 EX+16-98) : SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 If an asset was made joint within one year of the decedents date of death, it must be reported on schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. Deborah Sullivan B. C. 34 Elberta Road Daughter Maplewood, NJ 07040 JOINTLY OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSE o /o OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTEREST 1 A 12/1/1970 Checking Account No. 488801, held at 21.750.22 50.000% 10,875.11 M8T Bank -titled to Dean B. Olewiler and Deborah O. Sullivan TOTAL (Also enter on Line 6, Recapitulation) (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. 10,875.11 Form PA-1500 Schedule F (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 This schedule must be completed and filed rf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 Annuity Contract No. 74 702 430, held at New 62,099.78 100.000 62,099.78 York Life Insurance and Annuity Corporation - Dean Olewiler, owner, Rachel Hogan, Susan Perry, David Olewiler, and Deborah Sullivan, beneficiaries 2 400 shares of Bank American Corp -held at LPL 11,916.00 100.000 11,916.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($29.79/sh), CUSIP #060505104 3 266 shares of Citigroup Inc -held at LPL 5,471.62 100.000 5,471.62 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($20.57/sh), CUSIP #172967101 4 500 shares of Cisco Systems Inc -held at LPL 13,130.00 100.000 13,130.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($26.26/sh), CUSIP #172758102 5 1957 shares of Ford Motor Company -held at 12,309.53 100.000 12,309.53 LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($6.29/sh), CUSIP #345370860 Total of Continuation Schedules See attached pages TOTAL (Also enter on Line 7, Recapitulation) ~ 607,311.20 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION ({F APPLICABLE) TAXABLE VALUE 6 6 shares of Fairpoint Communications Inc. -held 43.44 100.000 43.44 at LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($7.24/sh), CUSIP #305560104 7 18 shares of Idearc Inc. -held at LPL Financial, 63.54 100.000 63.54 Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($3.53/sh), CUSIP #451663108 8 500 shares of International Business Machines 62,815.00 100.000 62,815.00 Corp, -held at LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($125.63/sh), CUSIP #459200101 9 500 shares of Pepsico Inc -held at LPL Financial, 33,495.00 100.000 33,495.00 Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($66.99/sh), CUSIP #713448108 10 2000 shares of Pfizer Inc -held at LPL Financial, 35,660.00 100.000 35,660.00 Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($17.83Ish), CUSIP #717081103 Copyright (c) 2002 form software only The Lackner Group, Inc. ~ Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continued INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLfCABLE) TAXABLE VALUE 11 600 shares of Rohm 8~ Haas Co -held at LPL 31,320.00 100.000 31,320.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($52.20/sh), CUSIP #775371107 12 1800 shares of Schering Plough Corp -held at 34,704.00 100.000 34,704.00 LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($19.28/sh), CUSIP #806605101 13 366 shares of Verizon Communications -held at 13,413.90 100.000 13,413.90 LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($36.65/sh), CUSIP #92343V104 14 1000 shares of Wachovia Corp 2nd New -held at 18,360.00 100.000 18,360.00 LPL Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($18.36/sh), CUSIP #929903102 15 250 shares of Exxon Mobil Corp -held at LPL 21,952.50 100.000 21,952.50 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($87.81/sh), CUSIP #302316102 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1570 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continue d INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET ~ of DecDS INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 16 750 shares of Yum Brands Inc -held at LPL 28,245.00 100.000 28,245.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 ($37.66/sh), CUSIP #988498101 17 Insured Cash Account -held at LPL Financial, 18,533.85 100.000 18,533.85 Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996 18 Dividend, Bank American Corp -held at LPL 256.00 100.000 256.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10,1996; Ex: 614/08; Rec: 6/6/08; Paid: 6/27/08 (400 shares at $0.64 a share), CUSIP #060505104 19 Dividend, Pepsico Inc -held at LPL Financial, 212.50 100.000 212.50 Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996; Rec; 6/6/08; Paid: 6/30/08 (500 shares at $0.425 a share), CUSIP #713448108 20 Dividend, Cash Balance (Wachovia) -held at LPL 375.00 100.000 375.00 Financial, Account No. 48066726, titled to Dean B. Olewiler, Trustee of the Dean B. Olewiler Living Trust dated January 10, 1996; Dec: 4/13108; Ex: 5/28/08; Rec: 5/30/08; Paid: 6/13/08 (1,000 shares at $0.375 a share) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1570 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continue d INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 21 4 shares of Fairpoint Communications Inc. -held 28.96 100.000 28.96 at LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($7.24/sh), CUSIP #305560104 22 500 shares of Fulton Financial Corp PA -held at 5,420.00 100.000 5,420.00 LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($10.84/sh), CUSIP #360271100 23 200 shares of Coca-Cola Co -held at LPL 11,030.00 100.000 11,030.00 Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($55.15/sh), CUSIP #191216100 24 150 shares of PNC Financial Services Group Inc - 8,926.50 100.000 8,926.50 held at LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($59.51/sh), CUSIP #693475105 25 750 shares of Schering Plough Corp -held at 14,460.00 100.000 14,460.00 LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($19.28/sh), CUSIP #806605101 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX~ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA continue d INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEiR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST ( EXCLUSION IF APPLICABLE) TAXABLE VALUE 26 250 shares of Verizon Communications -held at 9,162.50 100.000 9,162.50 LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($36.65/sh), CUSIP #92343V104 27 200 shares of Wachovia Corp 2nd New -held at 3,672.00 100.000 3,672.00 LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($18.36/sh), CUSIP #929903102 28 250 shares of Dentsply Intl Inc New -held at LPL 9,657.50 100.000 9,657.50 Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($38.63/sh), CUSIP #249030107 29 Insured Cash Account -held at LPL Financial, 1,773.45 100.000 1,773.45 Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 30 Dividend, Coca-Cola Co -held at LPL Financial, 76.00 100.000 76.00 Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B, Olewiler Family Trust dated March 11, 2006; Dec: 4/17/08; Ex: 6/11/08; Rec: 6/15/08; Paid: 7/1/08 (200 shares at $0.38 a share), CUSIP #191216100 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET ~ of DecD s INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 31 Dividend, Cash Balance (Wachovia) -held at LPL 75.00 100.000 75.00 Financial, Account No. 48068180, titled to Dean B. Olewiler, Successor Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006; Dec: 4/13/08; Ex: 5/28/08; Rec: 5/30/08; Paid: 6/16/08 (200 shares at $.375 a share), CUSIP #929903102 32 100 shares of American Intl Group Inc -held at 3,391.00 100.000 3,391.00 LPL Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($33.91/sh), CUSIP #026874107 33 200 shares of Advanced Micro Devices Inc -held 1,498.00 100.000 1,498.00 at LPL Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($7.49/sh), CUSIP #007903107 34 200 shares of Cisco Systems Inc -held at LPL 5,252.00 100.000 5,252.00 Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($26.26/sh), CUSIP #172758102 35 200 shares of Electronic Data Systems Corp New 4,890.00 100.000 4,890.00 - held at LPL Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($24.45/sh), CUSIP #285661203 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN continued RESIDENT DECEDENT ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 36 300 shares of E M C Corp Mass -held at LPL 4,908.00 100.000 4,908.00 Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($16.36/sh), CUSIP #268648102 37 150 shares of General Electric Company -held at 4,333.50 100.000 4,333.50 LPL Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($28.89/sh), CUSIP #370442105 38 187 shares of Sun Microsystems Inc. -held at 2,186.03 100.000 2,186.03 LPL Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($11.69/sh), CUSIP #866810203 39 100 shares of Verisign Inc -held at LPL 3,954.00 100.000 3,954.00 Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($39.54/sh), CUSIP #92343E102 40 60 shares of Wal Mart Stores Inc -held at LPL 3,547.80 100.000 3,547.80 Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries ($59.13/sh), CUSIP #931142103 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+(6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN co nti n u e RESIDENT DECEDENT ESTATE OF - (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET r of DecD s INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 41 Money Fund GSP -held at LPL Financial, IRA 18,855.41 100.000 18,855.41 Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries 42 Dividend, American Intl Group Inc -held at LPL 20.00 100.000 20.00 Financial, IRA Account No. 48066724, Dean B. Olewiler, owner, Rachel Hogan, David Olewiler, Susan Perry, Deborah Sullivan, beneficiaries; Dec: 3/12/08; Rec: 6/6/08; Plaid: 6/20/08 (100 shares at $0.20 a share), CUSIP #026874107 43 5000 units of Boston Capital Tax Credit Fund, 4 9,250.00 100.000 9,250.00 LP S. 36 -held at LPL Financial, Account No. 48068180, titled to Dean B. Olewiler, Trustee of the Jane B. Olewiler Family Trust dated March 11, 2006 ($1.85/unit) 44 8.7350 shares of Campbell Strategic Allocation 23,312.89 100.000 23,312.89 Fund Limited Partnership -held at LPL Financial, IRA Account No. 48066728, Dean B. Olewiler 45 Pre-Need and Individual Irrevocable Trust, -held 7,345.00 100.000 7,345.00 at PNC Bank, Account No. 39180, Dean B. Olewiler, owner, Musselman Funeral Home, beneficiary 46 cash gift to Emily Sullivan, grandchild 12.000.00 100.000 3,000.00 9,000.00 (September 2007) 47 cash gift to Sarah Perry, grandchild (September 12,000.00 100.000 3,000.00 9,000.00 2007) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN co nt>I n u e RESIDENT DECEDENT ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 48 cash gift to Dean Perry, grandchild (September 12,000.00 100.000 3.000.00 9,000.00 2007) 49 cash gift to Nicole Atencio-Olewiler, grandchild 12,000.00 100.000 3,000.00 9,000.00 (September 2007) 50 cash gift to George Hogan, grandchild 12,000,00 100.000 3,000.00 9,000.00 (September 2007) 51 Pennsylvania Department of Revenue (income 186.00 186.00 tax refund -Jane B. Olewiter Family Trust) 52 US Treasury (income tax refund -Jane Olewiler 723.00 723.00 Family Trust) TOTAL (Also enter on Line 7, Recapitulation) 607,311,20 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+~12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF I FILE NUMBER Olewiler, Dean B. 21-08-0733 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A. FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Law Offices of Susan E. Lederer 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent a. ~ Probate Fees Cumberland County Register of Wills 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs See continuation schedule(s) attached 10,091.17 11,400.00 321.00 23,757.33 TOTAL (Also enter on line 9, Recapitulation) I 45,569.50 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Musselman Funeral Home 8~ Cremation Services, Inc. 8,405.81 2 Red Lion Cemetary Association 600.00 3 An Olde Town Florist (flowers) 302.10 4 Golden Memorials (headstone engraving) 311.00 5 Funeral Luncheon 472.26 H-A Subtotal 10,091.17 Other Administrative Costs 6 USPS (postage) 302.51 7 Charles Zohl (house sitter) 100.00 8 Karen Nauman (house cleaning) 150.00 9 Blizzards Plumbing 8. Heating (plumber) 211.12 10 Mastercut (yard work) 517.00 11 PPL (electric bill) 1,001.19 12 Pennsylvania American Water{water bill) 102.00 13 Hampden Township (sewer and trash) 138.65 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule li (Rev. 6-98} SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION AMOUNT 14 George Clauser (real estate appraisal) 350.00 15 Executrix's mileage to three trips to Pennsylvania for estate business (957,3 miles X 483.44 .505 a mile) 16 Executrix's expense (gas for three trips to and from Pennsylvania for estate 102.67 business) 17 Fee for removal of furniture 100.00 18 Kern 8. Company, PC (preparation of income tax return -for the Jane Olewiler 788.75 Family Trust) 19 Kern 8~ Company, PC (preparation of income tax returns -for Dean B. Olewiler) 710.00 20 Cumberland County Register of Wills (additional probate) 100.00 21 Real Estate Expenses from Settlement sheet (Items 21 - 27) 0.00 22 Cumberland County Register of Wills (filing fee for PA Inheritance Tax 30.00 Return/Inventory) 23 Commission paid at Settlement 15,400.00 24 Law Offices of Susan E. Lederer (Deed Preparation) 200.00 25 Notary Fee to Community Land Transfer, LLC 5.00 26 Transaction Fee to Era-NRT, Inc. 165.00 27 Realty Transfer Tax 2,800.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF (FILE NUMBER Olewiler, Dean B. 21-08-0733 ITEM NUMBER DESCRIPTION AMOUNT H-67 Subtotal 23,757.33 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (8-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DEGEOENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF (FILE NUMBER Olewiler, Dean B. l 21-08-0733 Include unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1 Travelers (car insurance) (check written before death, cleared after death) 432.00 2 Comcast (cable bill) 113.01 3 Verizon (phone bill) 120.82 4 Marie S. Hubner (real estate taxes) 2,486.79 5 Pennsylvania Department of Revenue - (estimated income tax payment for the Jane 124.00 B. Olewiler Family Trust) 6 US Treasury - (estimated income tax payment for the Jane B. Olewiler Family Trust) 482.00 7 FIA Card Services (credit card) 439.55 8 Mastercut (lawn service) (check written before death, cleared after death) 265.00 9 Pennsylvania American Water (water bill) 44.15 10 PPSL (electric bill) 315.00 11 Pennsylvania Department of Revenue (income tax) 57.00 TOTAL (Also enter on Line 10, Recapitulation) I 4,879.32 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX+ (9A0) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA TAN E T X RETURN I HER BENEFICIAR{ES N I A C RESIDENT DECEDENT ESTATE OF FILE NUMBER Olewiler, Dean B. 21-08-0733 NAME ANO ADDRESS OF RELATIONSHIP TO SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSON(S) RECEIVING PROPERTY D ' D ts (Words) ($$$) oo NotL st Tru t e(s) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116(a)(1.2)] See attached schedule Total 861,896.31 Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II-ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETL 0.00 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule J (Rev. 6-98) SCHEDULE J Tne BENEFICIARIES (Part 1, Taxable Distributions) ESTATE OF: Dean B. Olewiler 06/14/2008 189-24-2462 Item Name and Address of Person(s) Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 1 Emily Sullivan Granddaughter gift within 1 year of 9,000.00 34 Elberta Road death Maplewood, NJ 07040 2 Sarah Perry Granddaughter gift within 1 year of 9,000.00 30 Summer Street death Weston, MA 02493 3 Dean Perry Granddaughter gift within 1 year of 9,000.00 30 Summer Street death Weston, MA 02493 4 George Hogan Granddaughter gift within 1 year of 9,000.00 633 Colonial View Road death Mechanicsburg, PA 17055 5 Nicole Atencio-Olewiler Granddaughter gift within 1 year of 9,000.00 P.O. Box 4525 death Albuquerque, NM 87106 6 Rachel Hogan Daughter 25% 201,505.30 633 Colonial View Road Mechanicsburg, PA 17055 7 David B Olewiler Son 25°I° 201,505.30 P. O. Box 4525 Albuquerque, NM 87106 8 Susan J Perry Daughter 25% 201,505.30 30 Summer Street Weston, MA 02493 9 Deborah O Sullivan Daughter 25% 8: joint account 212,380.41 34 Elberta Road Maplewood, NJ 07040 Totat 861.896.31 1 ~= ~c~ vtsz ~, ~~ v~1 ~ P1N: 10-19-1596-039 ~... ~ ~ , ~,.,, ~ ~~ ~~i Deed This indenture, made the 3~s~- day of J~~~~ , in the year of our Lord two thousand and six (2006) , Between DEAN B. OLEWILER, Trustee or his successors in trust under tre DEPT? B. OLEWTLER LIVING TRUST dated January 10, 1996, and ar_y amendments thereto and DEAN A. OLEWZhER, s~_iccessor Trustee, under the JANE B. OLEWILER LIVING TRUST now known as the JANE B, OLEWILER FAMILY TRUST dated March 11, 2006, as Tenants in Common, Grantors and DEAN B. OLEWILER, a widower, Grantee Witnesseth , That the Grantors , for and in consideration of the sum of One and No/100 ($1.00) Dollars, lawful money of the United States of America, unto them well and truly paid by the Grantee at or before the sealing and delivery hereof, the receipt whereof is hereby acknowledged, have granted, bargained and sold, released and confirmed, and by these presents do grant, bargain and sell, release and confirm unto the Grantee, her successors and assigns ALL THAT CERTAIN piece or parcel of land situate in Hampden ''_'o,~.nship, :.'um,:;~~rlurd County, Pennsylvania, bounded ur~u acsciibc.u as follows, to wit: BEGINNING at a point on the western side of Foxcroft Drive which point, measured along the western side of Foxcroft Drive, is four hundred fifty-nine and sixty-one one-hundredths (459.61) feet northwest of the southwest corner of Foxcroft Drive and Brook 1~oad extended and which point is also at the northern line of Lot No. 5 on the Plan of Lots hereinafter referred to; thence along the northern line of Lot No. 5 aforesaid South fifty-six (56) degrees fifty-seven (57) minutes West two hundred eight and seventy one-hundredths (208.70) feet to a. point; thence North eight (8) degrees forty-four (44) minutes West two hundred thirteen and twenty-six one-hundredths (213.26) feet to a point at the southern line of Lot No. 7 on the Plan of Lots hereinafter referred to; thence along the southern line of Lot No. 7 0. +[~ b aforesaid North seventy-seven (77) degrees forty-seven (47) minutes East one hundred seventy-five (175) feet to a point at the western side of Foxcroft Drive; thence continuing North seventy-seven (77) degrees forty-seven (47) minutes East twenty- five and five one-hundredths (25.05) feet to a point at the center line of Foxcroft Drive; thence southwaxdly along the center line of Foxcroft Drive sixty-seven and forty-two one- hundredths (67.42) feet to a point; thence continuing southwardly along the center line of Foxcroft Drive by an arc curving to the left , having a radius of one hundred fifty (150 ) f eet , a distance of sixty-three and sixty-six one-hundredths (63.66) feet to a point; thence South fifty-six (56) degrees fifty-seven (57) minutes West twenty-five (25)feet to a point, being the Place of BEGINNING. BEING Lot No. 6, on Plan of Hunter's Point Residential Sub- division by Lawrence H. Walker, which Plan is recorded in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, in Plan Book 8, at page 6. SUBJECT, NEVERTHELESS, to the easement of Foxcroft Drive, being fifty (50) feet in width, as more fully shown on the aforesaid Plan entered in the Office of the Recorder of Deeds aforesaid in Plan Book 8, at page 6. MOREOVER UNDER AND SUBJECT to the terms and provisions and the conditions and restrictions contained in the Declaration of Lawrence H. Walker and Margaret D. Walker, his wife, dated January 3, 1956 and recorded in the Office of the Recorder of Deeds aforesaid in Plan Book 8, at page 6, and to the amended covenants as entered in the Office of the Recorder of Deeds aforesaid in Plan Book 4, at page 67, and the conditions and restrictions in Deed Book "L", volume 14, page 67. BEING the same premises DEAN B. OLEWILER and JANE B. OLEWILER, husband and wife, by Deed dated January 10, 1996, and recorded October 23, 1996, in Deed Book 147, Page 986 in the Office of the Recorder of Deeds in and for Cumberland County, Pennsylvania, granted and conveyed unto DEAN B. OLEWILER and ~7HNF B. OLEWILER, Trustees, or their successors in trust, under the DEAN B. OLEWILER LIVING TRUST dated January 10, 1996 and any amendments thereto and JANE B. OLEWILER and DEAN B. OLEWILER, Trustees, or their successors in trust, under the JANE B. OLEWILER dated January 10, 1996 and any amendments thereto as tenants in common. JANE B. OLEWILER passed away on March 11, 2fl06. By its terms, the JANE B. OLEWILER LIVING TRUST became the JANE B. OLEWILER FAMILY TRUST and DEAN B. OLEWILER became the Successor Trustee of said Trust, and DEAN B. OLEWILER continues to serve as the surviving Trustee of the DEAN B. OLEWILER LIVING TRUST, the Grantors herein. The Grantee, DEAN B. OLEWILER, is a beneficiary of the JANE B. OLEWILER FAMILY TRUST and the Trustor of the DEAN B. OLEWILER LIVING TRUST. UNDER AND SUBJECT to all restrictions, easements, covenants, --,~,,~. conditions and agreements of record. TOGETHER with all and singular the building, improvements, ways, streets, alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and appurtenances whatsoever thereunto belonging, or in any wise appertaining, and the reversions and remainders, rents, issues and profits thereof, and all the estate, right, title, interest, property, claim and demand whatsoever of the said Grantors, in law, equity, or otherwise howsoever, of, in, and to the same and every part thereof. TO HAVE AND TO HOLD the said lot or piece of ground above described, with the messuage or tenement thereon erected, hereditaments and premises hereby granted, or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, to and for the only proper use ~:rd behoof of the Grantee, her successors and assigns, forever. .AND the Grantors, for themselves, their heirs, personal representatives and assigns, do covenant, promise and agree, to and with the Grantee, her successors and assigns, by these presents, that they, the Grantors, their heirs, personal representatives and assigns, all and singular the hereditaments and premises hereby granted or mentioned and intended so to be, with the appurtenances, unto the Grantee, her successors and assigns, against them, the Grantors, their heirs, personal representatives and assigns, and against all and every person and persons whomsoever lawfully claiming or to claim the same or any part thereof, by, from or under him, her, them or any of them, shall and will, Subject as aforesaid, WARRANT and forever DEFEND. In witness w eYeo, f ; their hands and seals. Dated the written. Sealed and Delivered in the Presence of: ti r~ ~ ~ ~~-; '~ -} `,;; ,_~ the Grantors have hereunto set day and year first above DEAN B . OI.,EWILER LIVING TRUST dated January 1Q, 199G By: ~ ~ % ,, ~, . J ^ ~'J//ir ~~. ~c.~r1~, t.~~t,{SEAL? DEAN B. OLEWILER, Trustee ..:~. JANE B. OLEWILER LIVING TRUST now known as the JANE S. OLEWILER FAMILY TRUST dated March 11, 2006 ~ ~ .,~.. ~1j ~~ . ,`\~ By: DEAN B. OLEWTLER, Successor Trustee Certificate of Residence I hereby certify that the precise residence of the Grantee herein is as follows: Dean B. Olewiler 60 Foxcroft Drive Camp Hi11, 17011 n =< L tip- ~.. ~ __~_--- -- Attorney or Grantee C ~~ Acknowledgement COMMONWEALTH OF PENNSYLVANIA ss COUNTY OF CUMBERLAND - On this, the ~ day of ;, ~ 2006, before me, a Notary Public in and for the Commo ealth of Pennsylvania, the undersigned officer, personally appeared DEAN B. OLEWILER, Trustee of the DEAN B. OLEWILER LIVING TRUST, and DEAN B. OLE~r7ILER, Successor Trustee of the JANE B. OLEWILER LIVING TRUST now known as the JANE B. OLEWILER FAMILY TRUST, known to ~~e (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. / ,~ otary P lic ~-' Gt1MMONV~EAI:TH OF PENNSYl.VAN1A ' .,. ~ ,. NOTARIAL SEAL JAMES E. GREEN, Notary Public : ~.. ~' ~ ~ :,;; ..,~.+`Y:. Camp Hill 0oro, Cumberland Gour-ty ;;r , MY Gnmmiss+nn Expires June b, 2409 ~` . ~. ~~: _' COMMONWEALTH OF PENNSYLVANIA ) } ss: COUNTY OF CUMBERLAND ) RECORDED in the Office of the Recorder of Deeds in and for Cumberland County, in Record Book Page WITNESS my hand and official seal this day of %~;,~r-t; - - ~,, ,.-, ~ - ~ ~~ -RECO$i~'ER OF DEEDS ,~q~_ y : 4 ~' Y ~1.. ~ ~;~ AMR NA 9SM1f9a4 A. B. TYPE OF LOAN: DEPARTMENT OF HOUSING 8 URBAN DEVELOPMENT U S 1.QFHA 2.[]FmHA 3.~X CONV. UNINS. 4.QVA S.OCONV. INS. . . SETTLEMENT STATEMENT 6. FILE NUMBER: 02-433.001 7. LOAN NUMBER: ss75sa12zo 8. MORTGAGE INS CASE NUMBER: ~' C. NOTE: This form is furnished to give you a statement o1 actual settlement rrosts. Amounts paid to and 6y the settlement agent are shown. Items marked JPDC]" were paid outside the closing; they era shown here forintormationaf purposes and are not included in the totals. y 10 379tl (ROTH.RAYMONp.PF0107.4J3.OQ114) `1 D. NAME AND ADDRESS OF BORROWER: Raymond C. Roth, Jr. and Donna B. Roth 60 Foxcroq Drive Camp Hill, PA 17011 E, NAME AND ADDRESS OF SELLER: Dean B. Olewiler Estate F. NAME AND ADDRESS OF LENDER: Bank of America, NA. t4pD Best Plaza Dr ,Suites 101 Richmond, VA 23227 G. PROPERTY LOCATION: 60 Foxcrotl Drive Camp Hitl, PA 17011 H. SETTLEMENT AGENT; 68-0510986 Community Land Transfer, LLC 1. SETTLEMENT DATE: September a 2008 Cumberland County, Pennsylvania PLACE OF SETTLEMENT 2331 Market Street Camp Hill, PA 17011 , J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER: 400. GROSS AMOUNT pUE TO SELLER: 101. Contract Sales Price 280,000.DO 401. Contract Sales Price 280,000.00 102. Personal Pro a 402. Personal Pro e 103, Settlement Char es to Borrower Line 1400 5 956.00 403. 104. 404. 1os. aos. Ad ustments For Items Paid B Se!!er in advance Ad'ustments For Items Paid B Seller in advance 106. Cit !Town Taxes to 406, Ci /Town Taxes to 107. Count Taxes 09/04/08 to Ot/O1I09 230.D8 407. Court Taxes 09I041p8 to 01101/09 230.08 108. School Taxes 09104/08 to 07101!09 2 085.65 408. Schooi Taxes 09!04108 to 07IO1I09 2,085.65 1 D9. Sewer/Refuse - 3rd Otr. 09/04/08 to 10101!08 40.69 409. Sewer/Refuse - 3rd Ofr. 09704/08 to 10101/OB 40.69 110. 410. 111. 411. t12. 412. 120. GROSS AMOUNT DUE FROM BORROWER 288,312.42 420, GROSS AMOUNT DUE TO SELLER 282,356.42 200. AMOUNTS PAID BY 0 IN BEHALF OF BORROWER: 50D. REDUCTIONS IN AMOUNT OUE TO SELLER: 201. De osit or earnest mone 2 650.00 501. Excess De osit See Instructions 202. Princi al Amount of New Loan a 150,000.00 502. Settlement Char es to Seller Line 1400 18,570.00 203. Existin loans taken su 'act to 503. Existin loans taken sub ad to 204. Lender Credit 2,235 75 504. Payoff of first Mortgage 205. 505. Pa off of second Mort a e 206. 506. 207. 507. De osit disb. as roceeds 1 208. 508. 1 209. 509. f AdLStments For !tams Un aid 8 Seller Ad'ustments For Items Un aid B Seller 270. Cit !town Taxes to 510. Cd !town Taxes to 211. Count Taxes l0 511. Court Taxes to I 212. School Taxes to 512. SChool7axes to 213. 513. 214. 514. { 215. 515. 216. 516. 217. 517. i 218. 518. 219. 519. 220. TOTAL PA/D BY/FOR BORROWER 154,885.75 520. TOTAL REDUCTION AMOUNT DUE SELLER 18¢70.00 300. CASH AT SETTLEMENT FROMlTO BORROWER: 60D. CASH AT SETTLEMENT TOlFROM SELLER: 301. Gross Amovnt Due From Borrower Line 120 288 312.42 601. Gross Amount Due To Seller Line 420 282,356 42 302. Less Amount Paid B /For Borrower Line 220 ( 154,885.75) 602. Less Reductions Due Seller (Line 520) ( 18,570.001 ~1~~.~,~ ~c~~ w~, I 4303. CASH (X FROM) ( TO j BORROWER 4 133,426.67 14603. CASH (X TO) ( FROM) SELLER ~ 263,766.42, The undersigned hereby acknowledge receipt of a wmpletad copy of pages 182 of this statement 8 any attachments referred to herein. Borrower 5ef4er Raymond C. Roth, Jr. Dean 8. Olewiler Estate Donna B. Roth L. SETTLEMENT CHARGES 700. TOTAL COMMISSION Based on Price $ 280 000.00 5.5000 % 15,400.00 PAID FROM PAiD FROM Division o/Commission line 700 a5 FOllOW3: BORROWER'S SELLER'S 701. $ 7,025.00 to ERA-NRT, IAC. FUNDS AT FUNDS AT 702. $ $,375.00 Lo The Homestead Group, I0a SETTLEMENT SETTLEMENT 703. Commission Paid at Settlement 15 400 00 704. to SOD. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Ori ina(ion Fee °! to 802. loan Discount 0.1100 % to Bank of America, N.A. 157,50 803. Appraisal Fea Io Homefocus Services, LLC POC: Lender $35.00 804. Credit Report to CBC POC: Lender $2.00 805. Lenders inspection Fee to 806. Mort a e Ins. A .Fee to 807. Assumption Fee to 808. Tax Service Fee to Homefocus Tax Services, LLG POC: Lentler $82.00 809. Flood Determination Fee to Homefocus Services, LC POC: Lender $11.00 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest From 09/04/06 l0 1D/01!08 $ 28.250000/day ( 27 da s °1) 762.75 902. Mort a e Insurance Premium for months to 903. Hazard insurance Premium for 1,0 ears io 904. sas. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance months $ r month 1002. Mort a e Insurance months $ r month 1003. Cit !Town Taxes months $ r month 1004. Count Taxes months $ er month 1005. School Taxes months @ $ per month 1006. months $ er month 1007. months $ per month 1008, months $ er month 1100. TITLE CHARGES 1101. Settlement or Closin Fee to 1102. Abslraq or Title Search to 1103. Ti le x minaGon to 1104. Title insurance Binder to 1105. Electronic Document Pre . to Gommuni Lend Transfer LLC 50.00 1106. Closin Service Letter to Communi Lend Transfer, LLC 35.00 1107, Ariomey's Fees to Law Offices of Susan E. Lederer Deed Prep 200.00 inGudes above item numbers: 11D8. Title Insurance o COMMUNITY LAND TRANSFER 1 758.75 includes above item numbers1102 1103 8 1104 11D9 Lender's Coverage $ 150,000.00 1110. Ownet's Coverage $ 280,000.00 1, 58.75 1111. Endorsements 100, 300, 8.1 to Corc~munfty Land Transfer, LC 150.00 1112. Notary Fee to Community Land Transfer 10.00 1113. Nuta Fee to Community Land Transfer 5.00 1114. Overni ht Fees & Handling to Community Land Transfer, LLC 15.00 1115. Wire Transfer Fee to Community Land Transfer, LLC 10.00 1116. Transaction Fee to The Homestead Group, Inc. 100,00 1117. Transaction Fee to ERA-NRT, Ina 165.00 1118. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recording Fees: Deed $ 40.50; Mortga e $ 66.50; Releases E 107.00 1202, Git /Count Tax/Stam s: Deed 2,800.00: Mort a e 2,800.00 1203. State Tax/5tam s: Deed 2 800.00: MOrt a e 2 800.00 120a, 1205. 1300. ADOtTtONAL SETTLEMENT CHARGES 1301. Surve to 1302. Pest Ins ection to 1303. 1304. 1305. 1400. TOTAL SETTLEMENT CHARGES Enter on Lines 103 Section J and 502, Section K 5,956.0 0 18,570.00 oy >~gnuig yay. , ~, ~,~s smemwn. uw s,yna,~na° nvn,xveaga racewt °~ a comgnea wpY or page ~ or mic n>ro pogo statement. Certified to be a true copy. COTTUOAy Land Transfer, LLC Settlement Agent ( 02-437.001 / 07<33 001 l4 1 If your address has changed, the following methods are available to make corrections: ' Online at www.revenue.state.pa.us, click on the e-5 vices Center logo and self "Individuals", then "Access My Personal Incon :Tax Account" and follow the: instructions. To make changes, you will need your Social Security Number along with either your PA Driver's License number or tax liability on last year's PA Personal Income Tax return. • Telephone - Cail the Taxpayer Service and Information Center at 717-7$7- 8201 or contact one of our district offices. The addresses and telephone numbers of our district offices are available at: www.revenue.state.pa.us, click on "Contact Us". A list of Revenue district offices is also available in state tax booklets. • Mail -Please include your Social Security Number, new address and telephone number on the correspondence, Mail your address information to: PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO BOX 280510 HARRISBURG PA 17128-0510 THIS INFORMATION IS BEING FURNISHED TO THE INTERNAL REVENUE SERVICE 'r '} pennsytvania NOTIFICATION OF PRIOR REFUND THIS IS NOT A BILL 2 O O $ DEPARTMENT OF NEVENUE PAYER'S name, address, OMB No. 1545-0120 Copy B HARRISBURG PA 17128 245541 ZIP code, and federal identification number FORM 1094-G Statement for Recipients of FOr Recipient's FEDERAL I.D. if23-8003112 CERTAIN GOVERNMENT Paymenu Records o~ ~ w O N a a= ~z v ._ ~ ~ ~ ~ N N ~q C CJ rp o `= c ~ C O d> U 11.1 ?~ F- O~ ~ T Recipient's Identification Number 1. Income Taz Overpayment 2. For Tax Year 3. Cash Refund 6. Offsets 2462 1335.00 2007 711.00 0,00 4, Credited to Estimated 7. Dale Processed Account DEAN R OLEWILER 624.00 05/22/08 60 FOXCROFT DRIVE 5. Donations CAMP HILL PA 17011-1527 0 ~ 2008 FEDERAL INCOME TAX REPORTING REQUIREMENTS FOR STATE TAX OVERPAYMENT Under federal law, the PA Department of Revenue must provide you and the IR5 with this record of your overpayment approved in calendar year 2008. If a cash refund is indicated, you should have received that amount within 3-4 weeks of the indicated date processed. If you included tax paid to PA as an itemized deduction on your 2007 federal income tax return, you may be required to report this overpayment as income on your 2008 federal income tax return. You do not have to report this overpayment on your PA return. Questions regarding federal filing should be directed to 1-800-829-1040. Contact 717-787-8201 for any other questions. INSTRUCTIONS TO RECIPIENT BOX 1 Shows the total amount of overpayment in 2008 from your BOX 5. Shows that ALL or a portion of your overpayment was donated to or'Iginal or amende ~ income tax return. the organization(s) as specified on your return. BOX 2 Shows the taxab' - of the overpayment in BOX 1. BOX 6. Shows that ALL or a portion of ~- a overpayment was offset to an BOX ' shows that ALL portion of your overpayment was a cash existing fA tax Gahility far anoth 31c year, offset to an outstanding efund. support liability with DPW, or 2 4ed as payment of EUP. BOX Shows that ALL i portion of your overpayment was credited tc BOX 7. Shows the date the overpayment was processed. If multiple another year's estimated account. overpayments resulted on this account during this tax year, anly the most current processing date wilt be stwwn. c^. 'C R ~ y. n F ~ %o 2~, ~ ~ o ~- ~_ T J fl O 1 p ?. :~ 2 ~~ ~ ~ ~~ v ~: y v ..J t~? ~ ~ c~ A ~ ~ 1 C~c j `a f ! ~ u. n ~~ O y ~ O ~ ~Y tJ > >i ,f ~ . 1 n ~ ~ C ~' ~1L °~_ i -a ~ ly G ~fi I ~.- i !-. ` .. O ^J ~ a t ~ n ~`, a n ~. r'~z c F c a w ~ ~ ~ ~x~~~~ ~ ~ "' N O '~.. i ~ r "`- L" ~' ( ~" N y l ~ - - O ri y C n f9 O G O ~t z 3 '~ 1 ~ n a ~l,^, v ~ nt w _ > ~' o rn = N a U ~ Y { J ~~~. .~. ~~ ~~ ~~ c~ \ / ~ ~ ~C /~ _ \ i'_ {'.' ~~ c~ .~ ~. z x W ~ =• -C '7 6 ~ ~ c qo 0 7~ ~ N 7 ~ '~ -- v~ ~.' a ~ o ~ ~ c n 0 O y R rFO F ~ O ~L 0 'i7 ~~ 3 c~ ~ ra ~ i~ J~ t.r' I, 1 ~' ,~ ~~~ ~ .e ~, ~~ 3 i.. {''c° Sk ~~ ~'. 3~ ~ ~ -nv y,,. :-_ ] "' Ana ~`r- awo'~' G7 ~ = ~ ~ O ~ O ccQ ,~. t.P1 ,... ~ to ~ .~ ~ [P ~' ~ ~ Q © ~ ~ ~ n .. a p ~ ~G Cn :.. ... w O ~ =-- C] =~ o N +w ~~ {'IJ 0 ~ z rum'.., i~ ,.J z s; 1J~ ~ u W ~ ,1`°~vj D riJ D "', FLJ Z Cn W n a -•! ~ ~ °o m N N v-` ~ ~. ~ .i • T*ti ~L v ~ 4 ~ ~ V ` M rn q rn ~ o ~^- a C7 f"'- ~i ~ s --~-` ., _~.~ a_~ , c~~ ~ `~1 \ ~ r ,b~ y ~ ~_ ~~~~ ... ~. t ' '~::' °~1b. ~~,J -: C. u n ~~ ~~ ~ ~~ ~ a~ uiwc~'i'•v a ~°o -~ s ~ ,-. N~ ~ 7 C O N S °' a o ~ ~ ~ r-F ~'4' ~ ~ n C~ 0 ° ~ o J as _ 3 m N o ~ ~ ~ ~~ ~ "U -O ~ c s K ~° rr ~ D X ~' H H~ ~` N A ~C-+ N ~ ~ ~[ r r Q7 b m ~~+' H ~ (~D ~ ZICn~~~ •+ ° ~ ~ Oaxa ~ `'~' m m c n ~ N "v _ d~ o ~' c o, m ~ '~ ~ a' .r,~ '17 2 `i `'~ i ty ~ a ~ ~ pp g O z ^ ~- m ~ v ~ pO~D X ~+L~b v Q s m l ciOa CAD p~ ~ qQ) mo.. ~ ^ O Q x r o. `^ o o x r o ~ ~" ~" ao w rn 0 rt a n A z 3 ~ a z ~ ~ ty m c m a ey z ~ b r-i t7 o ~ z ey c m cn c N C m s v- ~ a m -~ G d O m C•f o. b c~ a nom a ~ ~ m z n o m .O s X W r C ~+ C7 r m r ~ O a cn r O r -~ -~ m m --~ N -i E O O ~ F~ Z Z a d r v~ ~0 m z '~ V r o G o a n t~ m r-~ n m a s a a r n m o m -~ ~' o ~ c n m m c n z ~ .. ~ m -i z o a r r •• Oo 3 r r M,, ~ m oo m z ~ o ~ N ~ H+ ~ ~ .. a ~ ° o , ~ ~ Gn7 000 w z 00 N o z D o m v ° FN.. ~ ~ ~ N ~p ~w o°WO~ ~o s o0 0~ ~ v 7C .~ o N O. F„~ * V O N ~ * N o ~-+ * ~ pr ~+ d -z l7 l30 N -•• (A f+ U~ CA O1 n Q "" d J n ~ ~ ~ ~+ ~ Q d ~ 1--1 ~ r '0 ID r? ~ m o ~ ~ ~ W 3 ~ r-F ~/1 "' O E O O a i m m o z r+ rF H 3 O N ~ 4 o a Q J Z ' m H _ °m O CD _ ~ J N c~ .P ~ ~ p D O ~ C733C/) o ~ ~ ~ ~ ~ W ~ "~ -S ~ a K m `~ C/~ ~ ~ ~ to f~i ~ ~ C7 ~ C X ~ 1=-1 H_ ITl .-r o_ _ vt n (p X ~ m v~ m ~ v C 7 N O D S D O ~ ~ m o rt ~ o c m ~ C~i'~ N O Z v. ~ a Z O 'l n ~ 'O C7 `yry~ ~ ~- O !~/ 3 O H = a m c c ~ ~ N m ~ a o °o ~ ~ ~ co °~ V Y~7 ~ t ~~ aom ~ "' ~ ~ '3U~1Z 7 rp 0 ~"~n rho mX :° ror mm W e ~"' -i z ~ ~ 3 > 07 a b r ~m N ~ .• V ~ o N i ~ ~' W ° (~,~ 0 a L ~~ ~, ~~• ~_- °L ~~~ c' ~. ~ C ~_ N ~~ CO ~ u COMMONWEALTH OF PENNSYLVANIA STATE EMPLOYEES' RETIREMENT SYSTEM $E 30 NORTH THIRD ST STE 150 p HARRISBURG, PA 17101-1716 ~`$ 1-500-633-5461 www.sers.state.pa.us ~ J ~~ ~-, August 18, 2008 DEBORAH 0 SULLIVAN EXECUTRIX Member SSN: XXX-XX-2462 DEAN OLEWILER ESTATE Beneficiary SSN/EIN: 26-6469205 34 ELBERTA RD MAPLEWOOD NJ 07040 Dear Beneficiary: A check in amount of $1,931.59 will be mailed to you within two (2) weeks from the date of this letter. The amount of $0.00 was withheld for Federal Withholding Taxes. If you have elected to rollover then the taxable portion of $0.00 has been transferred to your qualified plans. This payment represents your designated share of 100.00% in the Final settlement of the Account of DEAN B OLEWILER with this retirement system. If the individual listed above was a member of the Retirement system before January 1, 1982, their contributions prior to that date were taxed as part of their gross income at that time. Therefore, no taxes are being withheld on that portion of their contributions. The difference between the amount of your payment and your share of the deceased member's non-taxable contributions, if any, is taxable for federal income tax purposes. This~payment has been reported to the Internal Revenue Service. If a 1099R form is not enclosed with this letter, you will receive one prior to January 31 of next year, with the necessary tax information regarding this payment. Under current law there are no Pennsylvania state or local taxes on any benefits paid from this system. This letter and the 1099R form that you receive should be kept in a safe place, as you will need the information when filing your Federal Income Tax Return. This is the only notice you will receive. There is a $5.00 charge for each request of duplicate information. Sincerely, ~~ ,ICJ. / // ~ -..~ ~ -, w ~ -s n ~ m H ~. N a ~ (7 ~ 7 0 0 CD o a ~- .--~ c co 'v Director Debra G Murphy ~ ~ ~ ~ o o ~ h o , . . ,, Benefit Determination Division = ~* m ~ ° ~ ~ ~ ~-* o °. ~ m m° m r+ 3 n c~ ~ °° a o ~ c ~ ~c rt m ° a ~ ~ (,p ~ ~o ~ 1D Cn N _ lD O N n> J y ' ~ o m =• ° co ~ C m rr a to n tp m .-r c n m m ~' ~ v _ C7 W • c_ ~ -z a • m Z ~ d ~ .O to ~ ~ ~ C ~ CD ~ Q ~ v r1 W X ~ ~ f* ~ -1, ° CD Z ~ X - Y O ~ CJ 1 X d ~ [A r1 ~ ~Q ° o X aa~~a~FS~ m m cry '~ o °' n z CA O --~ _ S O ~ m a a o ,~ Z G] rn z ~ m r n'• _ 3 O ~ O Ul ornco ~ C .... LO m z n ~~ ~ ~~ c~4- ..-.--,..,, ~ , f~ f ~~/ /Q/~ j"~ , 1 ~` r ~~ ~ ~~ ~~ . - ~~ ,~ , /4 ~7 ~ ~i ~ ~~' `~~ ~,L rl ~~~rY'y1~ ~~~ (~ ~ ~~- ~~~ ~ 1 ~~ ; ~._ ~~ ,~ ~~ ~ ~ 4 ~- ~ '~ ~ ~~ ~~-~ ~-- ~ AMR 81A ~rt;n~ n~cr ~~ A. B. TYPE OF LOAN: U.S. DEPARTMENT OF HOUSMiO & URBAN DEVELOPMENT 1.QFtiA 2.QFmFiA 3.nX CONY. UNINS. 4.QVA 5. QCONV. INS. SETTLEMENT STATEMENT 6- FILE NUMBER: 02-433.001 7. LOAN NUMBER: 6675941220 8. MORTGAGE INS CASE NUMBER: C. NOTE: This form is furnished to give you a statement of actual settlement costs. Amounts paid to and by the settlement agent are shown. '~ Jtems marked (POCJ" were paid outside the Dosing; they are stmnvn here forinformational purposes and are not inGrrded in the totes. 5.0 3108 ROTH.MYMpnD.Pfpg2s33.007H D. NAME AND ADDRESS OF BORROWER; Raymond C. Roth, Jr, and Donna B. Roth - 6D Foxuott Orive Camp HIII, PA 17011 E. NAME AND ADDRESS OF SELLER: Dean 8.Otewtler Estate. F. NAME AND ADDRESS OF LENDER: Bank of America, NA. 1400 Best Plaza Dr., Suite 101 Richmond, VA 23227 G. PROPERTY LOCATION: 60 Foxcrott Drive Came Hill, PA 17011 H. SETTLEMENT AGENT: 66-0510988 Community Land Transfer, LLG I. SETTLEMENT DATE: September 4 20D8 Cumberland County, Pennsylvania PLACE Of SETTLEMENT 2331 Merkat SUeet Camp HIII, PA 17011 , J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM 80RROWI:R: 4DD. OROSS AMOUNT DUE TO SELLER: 101. Contrail Sales Price 280 000.00 401. Contrail Sales Price - 280,000.DO 102. PersonalPro a 402. Personal Pro e 103. Settlement Char es to Borrower Line 1400 5 956.00 403. 1D4. aoa. 105. 405. Ad'ustments For Items Paid 8 Sel/er In advance Ad ustments For !tams Pald 8 Seller In advance 106. CIt /fownTazes to 107. Count taxes 09/Q4/08 to 01/01!09 230.08 406. Ci RownTaxes to 407. Coun Taxes 09/04/08 l0 01/01(09 230.08 108. Schnol7axes D9104108 Vo 07lO1I09 2 085.65 408. School Taxes 09/04!08 -0 07/Otro9 2085.65 109. SewedRefuse - 3rd Qtr. 09/0410810 10/01/08 40.69 409. Sawet/Refuse - 3rd Olr. 09104f081o 10!01(08 40.69 110. 410. 11 t. 411. 112. 412. 120. GROSS AMOUNT DUE FROM BORROWER 288,312.42 420. GROSS AMOUNT DUE TO SELLER 282,356.42 200. AMOUNTS PAID BY OR 1 BEHALF OF BORROW R: 50D. REDUCTIONS IN AMOUNT DUE TO SELLER: 201. De osii or earnest move 2 65D.00 501. Excess De it See Instructions 202. Prind !Amount of New Loans 150 000.00 502. Settlement Char es to Seller Line 1400 18,570.00 203. ExisUn loans taken sub'ed l0 503. ErdsB loans taken su ad W 204. Lender Credit 2 235.75 504. Payoff of Drst Mortga e 205. 505. Pa o(E of second Mo a e 206. 506, ' 207. 507. De osii dish. as roceeds 208. 508. ; 209. 509. Ad'ustments For !tams Un aid B Seller Ad'ustments For Items Un !d B Seller ZtO. Git down Taxes to 510. CR !Town Taxes to 271. Gounl Taxes to 511. Cou Texas t0 212. School Taxes to 512. School Taxes to 213. 513. 214. 514. 215. 515. 216. 516. 217. 517. 278. 518. 219. 519. 220. TOTAL PAID BY/FOR BORROWER 154,885.75 520. 70TAL REDUCTION AMOUNT DUE SELLER 18,570.00 300. CASH AT SETTLEMENT FROMITO BORROWER: 3D1. Gross Amount Due From Borrower Lino 120 302. Less Amount Paid B /For Borrower Line 220 288 312.42 ( 154,885.75 600. CASH AT SETTLEMENT TOIFROM SELLER: 601. Gross Amount Due To Seller Lirte 420 282,356-42 802. Less Reductions Due Seller Line 520 { 18,570.00 303. GASH (X FROM) ( TO) BORROWER 133,42fi.67 603. CASH { X TO) ( FROM) SELLER 263,766.42 The undersigned hereby acknowledge receipt of a rAmplated Dopy of pages 182 of this statement & any attachments referred to herein. Borrower Seller Raymond C. Roth, Jr. Dean B. Olewiler Estate n ~ J ~-~.' yt~s i ~-~3 Donna B. Roth Po°a 2 L. SETTLEMENT CHARGES 700. TOTAL COMMISSION Based on Price S 280 000.00 5.5000 % 75 400.00 PAID FROM PAID FROM DlVlalOn O(COmmiSSI00 tine 700 85 FaaaWS: eORROWER'S SELLERS 701. S 7,025.00 to E -NRT, nc. FuNOSAT FUNOSAT 702. S 8,375.00 to The Homestead roup, Ina, sE-rTLEMENt SETTLEMENT 703. Commission Paid at Settlement 15,400.00 704. to 800. ITEMS PAYABLE IN CONNECTION WITH LOAN 801. Loan Or inafion Fee °h to 802. Loan Discount 0.1700 °,6 la Bank of America, NA 157.50 803. Appraisal Fee to Homefocus Servlres, LLC PO :Lender 535.00 804. Credit Repo to CBC POC: Lender 52.00 805. Lenders Ins action Fee io 806. Mori a e Ins. A .Fee to 807. Assumption Fee W 808. Tax Service Fee to Homefocus Tax Services, LLC POC: Lender SB .00 809. Flood Determination Fee to Homefocus Services, LLC POC: Lentler 511.00 810. 811. 900. ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901. Interest from 09!04/08 to 10/01!08 S 28.250000lday ( 27 days °6) 762.75 902. Mort a e Insurance Premiumfor months to 903. Hazard Insurance Premium for 1.0 ears to 904. 905. 1000. RESERVES DEPOSITED WITH LENDER 1001. Hazard Insurance months $ r month 1002. Mon a e Insurance months r month 1003. Cd !Town Taxes months f r month 1004. Count Texas months S r month 1005. School Taxes months ~ S per month 1006, months S er month 1007, months S per month 1008. moMfis S er month 1100. T17LE CHARGES " 1101. Settlement or Closin Fee to 1102. Abstract or Title Search to 1103. Till x li n io 1104. TiOelnsurance Binder 10 1105. Electronic Document Pre to Communtl Lend Transfer LLG 50.00 1106, Closin Service Leiter to Communi Land Transfer LLC 35,00 1107. Attome~s Fees to Law Offices of Susan E. Lederer Dead Prep 200.0 0 includes above item numbers.' t 1 . Ti Insur n to C M UNITY ND TRANSF R 1 758.75 includes above item numbers.1102, 1103 8 1104 7109. Lenders Coverage S 150,000.00 1110. owners covers e s 2ao,000.D0 1,75x. s 1111. Endorsements 100, 300, B.1 to Community land Transfer, LL 150.00 7112. Notary Fee to Community Land ranster 10.00 1113. Notary Fee to Community land Transfer 5.D 0 1114. Overni ht Fees b Handlin to Commun and Transfer, LLC 15.00 1115. Wire Transfer ee to Communi Land Transfer, LLC 10.00 1116. Transaction Fee to Tha Homestead Grou ,Inc. 100.00 1117. ransaclion'Fee to ERA-NRT, Inc. 165.00 1118. 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 1201. Recording Fees: Deed S 40.50; Mort a e S 86.50; Releases S 1202. Cit /Count Tax/Stam s: Deed 2,800A0~ MoA a e 1203. State Tax/Stam s: Dead 2 800.00; Mort a 107.00 2 800.00 2800.00 1204, 1205. Community Land Transfer, LLC Se8lement Agent Certified to be a true copy. I oa.aa~.ooi r at.~~mr r < t ~~~~~~ x= x-~ ~ ~o~ ~a~A m £ ~ p -arJ SKf y m% G y ,..,r,m '°z tr z ~A ~o ~ ~,o ~ ~ ~ ~r ~ ~ m Z* ~ H ~' d ~ ~ ~ /y ~ .D V ~ C9 ~ .c '~ t~i+ G m .,,~ ~, vi ~....• ,o ~ ,n G `^ m ~ ~, r '~ 2 d G ~ m ~ G O A 3 ''" ~ ~ p m r H ~ X ~ om ~ G t - ~ A y .~ ~ ~ r ~ ~ Z $ can ~ ~ ~ 3 m a ~ ~ ~ p , N c 2 ~ m o ~ ~ r, ~ ~ ~i+ '~' ~ 3 ~m ~ m ~ O r ~ ~ ~ '~ ~ G3 "~• ~ a ~ ~ ~ 0 ~ ~ ~ m ~ N ~ ~ w ~ ~ N p CA J N ~ ~ W -< "~ YR H 2 n iniiii Ste, d L ~_ n 0 n n n 7 Q C? 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W a~ w ~ ~ O ~p ~~~~u~- E ~~ ~ ~~ •luewelBis ~no~ 41EM pa4}~uaa ~Eiun play aq p~noys ;d~a~ay •~ana~pyl~M aia4peww~ AD} a~QB1EBnB aQ 3DU /.9U 531S0daQ '~UBG S-yi }D suaElB~nae~ pun se~n~ eyi D1 pua uoiiaa4}4aan of iaa~gns paideoaa s- iuaw~ed ~o i~sodap s~yl ti~' ~ ~l.~n'~ l0E uo~a9 gg~ ~agwnN aouanbaS 96403SMM QI SIM 00'0$ }unowtl yse0 til'Z49$ }unomtl ue~l 9818XXXXXX ~agmnN ~unoootl 9002 6Z d3S ZI~EI xiw/i~lnw ~lsoda0 ~ Wtl ll xoquse0 6LOL0 ('N 39NtlH0 H1{lOS 3f1N3Atl 39Ntla0 H1(lOS 9L (640) 3JNtla0 H1flOS 090 >f~l~'aJf~ld T_ n _. ~ ~~ ~ l n C7 ~ T. Zn C 7c 3 p coo ~ ~rn i O ~ v~ 00 N ~A ~ ~'o~~ ~'~o~ o~~~v ~~ ~v n~ ~ ~~~ DN o _~..~ ~ -n 7~C' m o m /^~` ^C`` WLi W ~ ~ ~~~ w~ v ~ ~ rnm ~' ~ 1 ^ 1 `/ Q b n n 3 fl. n (D '" ~. ? O N N ~ O '~ n (D n ~ O ~ ~ ~ Q rt ~ ~~ ~ ~ C 3 ~ ~~ m ~ N ~ 2 ~v cD (gyp W ~ xw W m ~ r,. (D v m 0 m v O m s ~o~ ~-nz =p0 rnm D~~ VOA O~ .3 J _ U, V _ o ~ 0 m ~ n ---i 3a~ _.. 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Q r m m ~ m n ~ m ~ ''~ .L C o Q- ~ O° o 0 -n p ~s~ 499 Mitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Susan E Lederer Attorney At Law 4811 Jonestown Road, Suite 226 Harrisburg, Pennsylvania 17109 ~~1-~ c,~ ~,~~ ~~ ~~ ~ ~ Re: Estate of:' Dean B Olewiler .Social Security: 189-24-2462 Date of Death: Jztne 14, 2008 Phone (888) 502-4349 Fax (302) 934-2955 Au;ust l9, 2008 Dear Sir or Madam: Per your inquiry dated Au;ust 06, 2008, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: l . Type of Accozrnt Accozrnt Number Ownership (Names ofJ Opening Date Balance on Date of'Death Accrued Interest Total Checking Account =188801 Dean B Olex>iler Deborah U Szrllivan 12,~01,~70 ,521, 750.22 ~' 0.00 $21, 750.22 Please be advised, there was no safe deposit box found for the above decedent. r.. t a• i. e i , l~ upUli reri8~i"iil~ u~~ iil GI'-i]aalOil auOV2, yuii vElic"vc there al'2 addltlJliril aCCiiuilta iliii irfc~ ciiCeu, ple:~Je Ni Vvlue us with an account number and/or name of any possible joint account holder. For any additional information on the above accounts, including ownership and any changes, closures and/or reimbursement of funds, etc., please contact our Trindle Road Office # 717-737-2308. Sincerely, '~, ,~. Nancy Clajett Records Management New York Life fnsuranoe and Annuity Corporation _;~ a (A Delaware Corporation) 51 Madison Avenue, Rm 551-WL 1 New York, NY 10010 ~ lJ Gary ,f. Miller fie Company You Keepe Senior Vice President "~ May 1, 2006 rrrltl~~rlli~~r..~llrrrlf.r.11,lrlrrrl~llrrrl~ll„ll~r~l.lr,l Agentll3epresentative WILLIAM M TILLETT DEAN OLEWILER (717) 232-2555 so l=oxcaol=T oR CAMP HILL PA 1 701 1-1 527 Dear Valued Customer: ° win Thank you for your purchase of a lifetime Irticome Annuity contract. We are g{ad to have you again as part -- of-ttie Ne~nr~er'-,~-fu~,~„s _ _.. _ ---~. ___ At New York Life we pride ourselves in providing products and services that meet the needs of our customers. We consistently put the interests of our valued customers first. It is important to us that each customer is satisfied with the quality of our products and services. The following information is a summary of the pof>;cy you recently purchased. if you have any questions, please contact one of our customer service represerrtafives at 1-800-204-1588. Annuitant: Dean Olewiler Policy Number: 74 702 430 Policy Date: April 19, 2006 Product Name: Lifetime Income Annuity Plan Type: Non-Qualified Premium Payment: $83,505.54 Income Period: Life Annuity Wrth 10 Yrs Guaranteed Income Amount: Payment Start Date: .33 05/01 /20 ~--"` y ~fGj 3 3 ~ , _ ,~ ~ ~ ~ ~ Once again, t thank you. for purchasing our product and for the faith you have placed in our Company. We look forward to being The Company You Keep®to serve your financial needs and objectives. Sincerely, ~~-2 _ r~ Visit us at r~ww.neiroyorklife.com ~ for Finarcrial Products ~ smdcrs Sc ~~C~ ~'~.k C`" ~ ~-- Annuity, Life Estate, and Remainder Factors 9/9/2008 Transfer Date: §7520 Rate: Calculation Type: Aggregate Annual Payments Term: Payment Timing: Annuity Factor: 6.7887 Factor Annual 1.0000 Semiannual 1.0094 Quarterly 1.0141 Monthly 1.0173 Weekly 1.0185 6/2008 3.80% Term $8,992 8 End Value $61,043.72 $61,617.53 $61,904.44 $62,099.78 ~$ 2,173.03 o ~ ~ ~ o N ~c m~ ~ ~ o ~ ~ ~ ~~ o ~ ~~d ~ ~ O ~ Cl. ~ ~ ~ ~~ ~ '~ ~ R° ~ ~ O ~ ~~ ~ ',~ O ~ ' h ~~ ~~a ¢~ ~ ~ ~ ~ o ~ ~~ ~~ o o~~ ~ ~ H ~ ~ ~~ ~ ~ ~ ~ ~ Q ~ ~' V1 ~ " ~ ~ r o A. ~, y o ~ o ~ ~ ~ ~ ~ ~ o ~ ~ ~ ~ ~ ~ ~ co ~ d ~ ~ o ~ -.. t'~ *~ ~r ~D w 0 C 00 N ~O W O1 tli ~1 W \D ~ -' Ch Vt N N O y ' ~ ~ t1. -"' • ~P W ~ ~ O~ W O ~ N ~ In W `1 ~ tIl r. 7.~ O w .A• oo O Qr v, ~D ~O oo ~-. ~ O w W C O v, V r• 00 ~--~. • ~P oo • O o . d1 w ~ 01 o ~-• ~l o o Cl~ ~t7 p1 ~a -- O v, ~ Z p ~ .., 0 ~-. 0 ~-. 0 ~ ~. o ~, O .-.. 0 ~, .--. 0 ... 0 ~. 0 r- 0 ~- 0 0 o o rn ,,.,. 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Locations Cuntact Us Help Sign In i Search ~, t?71'~~ ~; Overview Dividend History corporate Governance stock Information Declared Ex-Date Record Payable Amount Type FinancialReteases 07/23/08 09/03/08 09/05/08 09/26/08 $.64 Regular Cash Services for Shareholders 04/23/08 05/04/08 06/06/08 05/27/05 $.64 Regular Cash Dividend History 01/23/08 03/05/08 03/07/08 03/28/08 $.64 Regular Cash Annual Reports 10/24/07 12/05/07 12/07/07 12/28/07 $.64 RegularCash 07/25/07 09/05/07 09/07/07 09/28/07 $.64 RegularCash SEC Filings 04/25/07 05!30/07 06/01/07 06/22/07 $.56 Regular Cash CaIlReports 01/24/07 02/28/07 03/02/07 03/23/07 $.56 Regular Cash Basel II Pillar 3 Reports 10/25/06 11/29!06 12/01/06 12/22/06 $.56 Regular Cash Securitization 07/26/06 08/30/06 09/01/06 09/22/06 $.56 RegularCash Investor Fact Book 04/26/06 05/31106 D6J02/06 06/23/06 $.50 RegularCash Webcasts 01/25/06 03/01/06 03/03/06 03/24/06 $.50 RegularCash Presentations 10/26/05 11/30/05 12/02/05 12/23/05 $.50 Regular Cash Analyst Coverage 06/22/05 08/31/05 09/02/05 09/23/05 $.50 Regular Cdsh Earnings Estimates 04/27/05 06/01/05 06/03/05 06/24/05 $.45 Regular Cash Funda mentais 01/26/05 03/02/05 03/04/05 03/25/05 $.45 Regular Cash Ownership Summary 10/27/04 12/01/04 12/03/04 12/22/04 $.45 Regular Cash E-mail Alerts 06/23/04 09/01/04 09/03/04 09/24/04 $.45 Regular Cash Anti-Money Laundering - - - 08/27/04 - 2-for-1 Stock Split Newsroom 04/02/04 06/02/04 06/04/04 06/25/04 $.40 Regular Cash 01/28/04 03/03/04 03/05/04 03/26/04 $.40 Regular Cash 10/22/03 12/03/03 12/05/03 12/26/03 $.40 RegularCash 06/25/03 09/03/03 09/05/03 09/26/03 $.40 Regular Cash 04/30/03 06/04/03 06/06/03 06/27/03 $.32 RegularCash 01/22/03 03/05/03 03/07/03 03/28/03 $.32 RegularCash 10/23/02 12/04/02 12/06/02 12/27/02 $.32 RegularCash 07/24/02 09/04/02 09/06/02 09/27/02 $.30 RegularCash 04/24/02 06/05/02 06/07/02 06/28/02 $.30 RegularCash 01/23/02 02/27/02 03/01/02 03/22/02 $.30 Regular Cash 10/24/01 12/05/01 12/07/01 12/28/01 $.30 Regular Cash 07/25/01 09/05/01 09/07/01 09/28/01 $.28 Regular Cash 04/25/01 05/30/01 06/01/01 06/22/01 $.28 Regular Cash 01/24/01 02/28/01 03/02/01 03/23/01 $.28 Regular Cash 10/25/00 11/29/00 12/01/00 12/20/00 $.28 Regular Cash 07/26/00 08/30/00 09/01/00 09/22/00 $.25 RegularCash 04/25/00 05/31/00 06/02/00 06/23/00 $.25 RegularCash 01/26/00 03/01/00 03/03/00 03/24/00 $.25 RegularCash 10/27/99 12/01/99 12/03/99 12/23/99 $.25 Regular Cash 07/28/99 09/01/99 09/03/99 09/24/99 $.23 Regular Cash 04/28/99 06/02/99 06/04/99 06/25/99 $.23 RegularCash 01/27/99 03/03/99 03/05/99 03/26/99 $.23 Regular Cash 10/27/98 12/02/98 12/04/98 12/23/98 $.23 RegularCash http://investor.bankofamerica.com/phoenix.zhtml?c=71595&p=irol-dividends 9/17/2008 repslLO -News xetease Yage 1 of 1 ~~~ ~~~~ News Release PepsiCo Announces Dividend Increase 13% Rise in Dividend is PepsiCo's 36th Consecutive Increase PURCHASE, N.Y., May 7 /PRNewswire-FirstCall/ -- The Board of Directors of PepsiCo today declared an increase in the annu~ dividend, from the current $1.50 to $1.70 per share on PepsiCo common stock. The quarterly dividend of $0.425 is payable June 30, 2008, to shareholders of record on June 6, 2008. "We are pleased to reward shareholders with our thirty-sixth annual dividend increase, continuing our track record of strong performance," said PepsiCo Chairman and CEO Indra Nooyi. "The dividend reflects our continued commitment to maximize the value of our shareholders' investment and our confidence in the future growth of our business." PepsiCo (NYSE: PEP) is one of the world's largest food and beverage companies, with 2007 annual revenues of more than $39 billion. The company employs approximately 185,000 people worldwide, and its products are sold in approximately 200 countries. Its principal businesses include: Frito-Lay snacks, Pepsi-Cola beverages, Gatorade sports drinks, Tropicana juices and Quaker foods. The PepsiCo portfolio includes 18 brands that generate $1 billion or more each in annual retail sales. PepsiCo's commitment to sustainable growth, defined as Performance with Purpose, is focused on generating healthy financial returns while giving back to communities the company serves. This includes meeting consumer needs for a spectrum of convenient foods and beverages, reducing the company's impact on the environment through water, energy any packaging initiatives, and supporting its employees through a diverse and inclusive culture that recruits and retains world- class talent. As a member of the Dow Jones Sustainability World Index (DJSI World) and the Dow Jones Sustainability North America Index (DJSI North America), PepsiCo is a recognized leader in Sustainability. For more information, please visit www.pepsico.com. Cautionary Statement This release contains statements concerning PepsiCo's expectations for future performance. Any such forward-looking statements are inherently speculative and are based on currently available information, operating plans and projections about future events and trends. As such, they are subject to numerous risks and uncertainties. Actual results and performance may be significantly different from expectations. The Company undertakes no obligation to update any such forward-looking statements. Please see the Company's filing with the Securities and Exchange Commission, including the Company's Annual Report on Form 10-K, for a discussion of specific risks that may affect performance. SOURCE PepsiCo ©2008 PepsiCo, Inc. http://phx.corporate-ir.net/phoenix.zhtml?c=78265&p=irol-newsArticle_print&ID=114113... 9/ 17/2008 •. wv~av raw /~v vt~ a+.a i~.L / 1 •L~AVa1~LJ 1 ayC 1 Ul L O ~c ~~=~v~Z. ~ ; /-~--~, ~ ~.. ~ Home i Cus tomer Service i Contact Us I Locations ~YACHt7VIA _.~- _~! Search TIpS I Buscar en el sitio en espanol Personal Finance ~ Wealth Management ~ Small Business ~ Corporate 8. Institutional ~ ° - °-°----------- ........................... ;i Related Links i'O'n•? > Ab_QyiyVachova > !a•ra tw ia, <•I::;ions > Stock 8 Dividends Stock Split and Dividend _.. _ _~_... , ..., Company Information STQCx AND Dw~>DEN)DS i HISt~ r~ ' News Room Wachovia Stock 08A Stock Ticker Symbol Wachovia Dividends Q8A Doing Business with Wachovia Wachovia common stock trades on the New York Stock Exchange ~ Dividend Reinvestment Plan Community Involvement (NYSE) under the ticker symbol WB. Before the September 1, 2001 merger "s Request Publications careers of First Union and the former Wachovia, the common stock traded on the . ~ NYSE as FTU. The stock and dividend information provided below reflects - ~ .._,,...___.__._" -'~`~ '~ ~ Investor Relations the history of the common stock that formerly traded under the FTU ticker About Wachovia Financial News 8 Events symbol. Customer Service Shareholder Services ~ 94.gtlt WBCh0Vla ~Qfti$ClS Stcc= & Dividends Interactive Stock Tools About Wachovia FAOs Corporate Governance Stgck Chart # Price Lookup ~ `' i Ci_'~' i;tj¢3 ~7 a " .~ Financial Reports Investment Calculator t ~ Search Contact Investor Relations Relative Stock Perfgrmance $ Diversity at Wachovia _._ _ _ Stock Splits and Dividend History Merger Information When Wachovia and First Union merged on September 1, 2001, Customer Service shareholders of the former Wachovia exchan ed one share of their stock in 9 _..... _....... the former Wachovia for two shares of First Union stock. The following tables, therefore, reflect the history of the First Union common stock. Dividends have been adjusted for stock splits in 1997, 1986, and 1984. Wachovia Stock Split and Dividend Histo~r r 2008-1980 Most Recent Quarterly Dividends Per Share Ex- Split Declaration Dividend Record Payable Adj. Dividend Year Date Date Date Date Amount Amount 2008 July 21 Aug. 27 Aug. 29 Sep. 15 $0.05 $0.05 2008 Apr. 13 May 28 May 30 Jun. 16 $0.375 $0.375 2008 Feb. 19 Feb. 27 Feb. 29 Mar. 17 $0.64 $0.64 2007 Oct. 16 Nov. 28 Nov. 30 Dec. 17 $0.64 $0.64 2007 Aug. 21 Aug. 29 Aug. 31 Sept. 17 $0.64 $0.64 2007 Apr. 17 May 29 May 31 June 15 $0.56 $0.56 2007 Feb. 20 Feb. 26 Feb. 28 Mar. 15 $0.56 $0.56 2006 Oct. 17 Nov. 28 Nov. 30 Dec. 15 $0.56 $0.56 2006 Aug. 22 Aug. 29 Aug. 31 Sep. 15 $0.56 $0.56 2006 Apr. 18 May 26 May 31 June 15 $0.51 $0.51 2006 Feb. 21 Feb. 27 Mar. i Mar. 15 $0.51 $0.51 2005 Oct. 18 Nov. 28 Nov. 30 Dec. 15 $0.51 $0.51 2005 Aug. 16 Aug. 29 Aug. 31 Sep. 15 $0.51 $0.51 2005 Apr. 19 May 26 May 31 June 15 $0.46 $0.46 Dividend Equalization Preferred S hares $0.00 $0.00 Wachovia currently pays its shareholders a dividend four times a year. Please note that future dividends are subject to approval of the Board of Directors, and dividend payment dates typically occur on or about the 15th of March, June, September, and December. If a dividend check is lost or stolen, you can get a replacement by contacting Wachovia's Transfer Agent at (800) 347-1246. The Transfer Agent will place a stop payment on the original check and issue a replacement check. Once the stop payment is in effect, the original check http://www.wachovia.com/inside/page/0„ 133_204,OO.html 9/ 17/2008 ~I o~ O O n '~. Sy y X C'~ ~. CD ry CDC to w 01 ~~ O n cu a o n o o ~ d ~ ~ ~ z o ~ ~ d A~ ~" ~ ~ n ~ ~ ~ ~ N ~ ~ O n d ~ ~ C7 Q.. ,_ o ~ ~ ~' ',.TJ n ~ 'T1 o, ~ ~. ... e . O ~- ~ n ~ ~. ,~ U n Q ~ ~ O ~ ~ O O 7 ~ 'O O ~ A~, O ~ ~ ~_ O . 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W i ~ O ~ ~ N N % ~ ~ N~ ~~N.. ~p O CD ~ ~ a_ t"c ~. m ~ ~ ~~t°NC3o N N' +~4 ~ N r "n CD (D O ~` ^G Z p 6~ G C ~ N M ~ ~ 'O ~ n ~ ~ N ~ ~ ¢ ~ ~ ~. ~~+'~ crn ~ ~ ~- a; N p C- ~ CD +< 'mod O~'6? ~ ~ ~ ~ O °^~a~3 m b ° ~ ~ oo~4y'r ~ ••. m ~ ° ~ ~ s p ~ O ~ S9 /~ N ~ ~~ ~ 'G m ° a. ti Q Arn o o' ~ v 3 ~:"o v ~ ~ N_ ~ ~ N O 07'°0 G~ N `a N a v. ~ n ~ os --i 3 m ~ ~ tJ m o. o m N ~ 3`~~ ~a3 3 m o y ~,..°~c .~ ~ ~~a.w~ IIl w `~ `~" ~ ~ o ~ 3 ~ O N 3 a a « Back AIG DECLARES QUARTERLY CASH DIVIDEND OF 20 CENTS PER SHARE NEW YORK--March 12, 2008--The Board of Directors of American International Group, Inc. (AIG) today declared a quarterly cash dividend on the company's common stock of 20 cents per share, payable on June 20, 2008 to shareholders of record on June 6, 2008. American International Group, Inc. (AIG), a world leader in insurance and financial services, is the leading international insurance organization with operations in more than 130 countries and jurisdictions. AIG companies serve commercial, institutional and individual customers through the most extensive worldwide property-casualty and life insurance networks of any insurer. In addition, AIG companies are leading providers of retirement services, financial services and asset management around the world. AIG's common stock is listed on the New York Stock Exchange, as well as the stock exchanges in Ireland and Tokyo. CONTACT: AIG Charlene Hamrah (Investment Community) 212-770-7074 Joe Norton (News Media) 212-770-3144 http://ir.aigcorporate.com/phoenix.zhtml?c=76115&p=irol-newsArticle&ID=1118036&hig... 9/18/2008 . ~' "^^i rna~-O~-v ~,og~m~m D~~_fD~Cn.ICl1 X-~~~QQ ~rnmG~'rD- D~ ~m ~ v ~ 1'1 --1 C~ ° p7 '-1 -~ ~~ m -~ 2 L ~~ a C~~ O ~ Vl• ~. 0~~~~ o z~ ~~ °~yz ~ ~ n~C~ x~0 ~. ~n~~r ~O~~o o ~~~OZ b •, •.~ ~ ~~~~a ? ~ H O zz~~ ~ C7~O~C~y "" '~ ~7 cn x ZOO` y..~ P'j 4 ~ ~ ~ O F1 ~~ o~~~z ~~ ~~ ~oozv ~z~~~ ~~ C '~ r-' ~Q[h~--] /~r~.~aO ~ ~ Q ~ 0 ra$~c n~~z~ O zoo {fir f~T^O ~.`~ m ~ s• ~ rt ~ ~ rN. fl. 'y ~ H ~ ~ ~ ~'[S ~' "d ti ~. r"~. ~ Q ~ ~ rt ~ ~ ' ::: JJJ ~ r.. ~ H n C ~ o ~ ~ ~ ~~ ~ •~ ~i~~'O~ p r o ~'~~' y Tai Q.n ~-a-~• ~~~ ao ~ K ` ° " a ~` yz~ ~_ ~ aav°n~.~ o0 ~fD o= ~~a,a~`~ p ~' ~ m ry f~i (D fy O n ~. m <D ~ ~ ro n rt ~ a'~°'dq'~c+r~py -~ 'a' ~. io ~ ~ y cn m -1 ~ ~ .,, o~.,'~orw` o~n~ o (p y fD O., ~ rt ~ N. A ~ d `~. tD 0y Q7 to O] n ~ o ro 'x. ro ti ~' ~~' y rp W ~ o CfO ,,,-, ~y [ S 9 ~ o o "~ ~ y • ~ ~ N 1 ~ ~ ~ ~ 7 ~ ~. Fn ~ ~ i on 1 ~' 6 N N c~D p c~f+ ~p r cA ~ n ~ ~'. n ~ a`*J 3 ao ~-1 ~ D ~-" ~' rC ~ ~ ( ~ o ~ N 2 N ~ ~Tr N 7 ~ a ~ " r! 9 ~ M N N ~ ~ ~~m~.N N T R o ~ ' r w < ti ryry.~r ~ ~ ~~n r~ n 7 m a: ~ Q, ~ a. ~ " r o y ~ y, ~ Y a ~, o ~na~~ ~o ~ra N~ ~ ~ ~ a ti ~ ~, Qa : ~ ~ ~ a .~ n rt . , ~ ~ r ~ O ~ rOr n N ~ ~ n V ~ ~ ~ Q !9 ~ Cy `~' r ~ G ~ !D K ~ n , ~~'~'Gta0.nnn O . ~. m~o~F+n'ti?. ~00H~'~N. n ~ fl~Nryti~~ ~ ~ r ~ ~ ~ ° o :H ~T ~ n y ~/D.~^'3 On~7 ~~ p a -~ tZ. io ~ ry w C , ~ ~n ~.. n .a 2 ~ ~~dr ~ n tn', ~ n n r~ '`d ~b ~ x~ ~ r, ~, ti~~a~ti2 n O . G. G ~~. ~ • v ~ (A~6 ~ ti . a' y ~ ~ ~~ ~ J.~?O ~$ A rte. (~ /TY(~~ ~ ~ d ~ r r, n T T~~~•~ ~ r ? r J 1 o ~ J oo n O~ 0 N ~ N f~ ;~~ p ~ W ~~ 0 ~. ~. ~~ N ~, m I ~m 2 LTi 0 0 O m n z m ~z CT! [~ n _ ~ ~Qj~1 1~+ ^ ~i. sa. n ~ ~ ~ ~ ~' y,~ r cn t" ~~~•r ~ rp ~+ *~ d ~ ~ A M d ~ ~ ~ g A r n ri Z :f~ y m :n m m w a~ 0 O ~^ l J ~~ ~ ALLIANCE PARTNERSHIP SERVICES 1160 Brickyard Cove Road_ Suite 1(16 Point Rir•hmnnrt ('A OdRM r4nm oon ccnn ~ Trade No. Partnership Security Assignment Date Title Transfer No, of Units 8719 BOSTON CAPITAL TAX CREDIT FUND IV SERIES 36 10/06/2008 11/28/2008 5000 CLOSING STATEMENT January 27, 2009 Deborah Sullivan, Succ.Ttee 34 Elberta Road Maplewood, NI 07040 REGISTRATION NAME: Dean B. Olewiler Ttee. for Jane B. Olewiler Family Trust 1/10/96 Thank you for doing business with First Western Advisors, (FWA). Enclosed is a check for 6,897.00, the net proceeds due you for the sale of the partnership units in the above referenced transaction. The amount of 0.00 was deducted from the total proceeds of your check for distribution(s) that you have received (actual) or that you will receive (estimate) from [he partnership which are due FWA. Unit Rate Distribution Period Date Paid Amount Actual/Estimate* $0.0000 $0.00 Actual 50.00 'Estimates are based on information received from your general partner regarding future distributions. If estimates differ from actual distributions, FWA will either send you a check for amounts over withheld or request that you remit to FWA any amounts under withheld on your proceeds check.Enclosed is a check for Although we are paying you now for the purchase of these units, there is usually a delay on the date given for the book transfer of ownership. As a result, you may still receive distribution checks from the paztnership in the coming months. If you do receive any distribution checks that have not been deducted from your proceeds as shown above, you are obligated to promptly forward these checks to our office. Please endorse any checks you are forwarding to The Mechanics Bank, and note your trade number or enclose a copy of this statement with the check. If you should have any questions, please contact our Customer Service Department between the hours of 8:00 AM-5:00 PM (Pacific Time) at (800) 898-8109, Monday-Friday. For your reference, the provision regarding distribution(s) included in your Assignment agreement is reprinted below: EXCERPT FROM ASSIGNMENT OF LIMITED PARTNERSHIP INTEREST '2. Effective Date of Assignment; Allocation of Distributions: Assignor agrees that the cft8ctive date of this Assignment shall be the "Assignment Date" indicated abuve and not withstanding anything to the contrary, Assignor agrees that this Assignment shall be the governing document with respect to distributions occurring on or after the Assignment Date, Assignor agrees that on or after the Assignment Date, Assignee shall be entitled to distributions with respect to the Units, including any distributions attributable to periods or events occurring prior to the Assignment Date. Should Assignor receive any distributions, Assignor agrees to duly endorse such distributions, payable to the order of Mechanics Bank, E_ scrow Account and to transmit such check or checks to FWA within two (2) days of receipt by Assignor. Sccunties uil'ered through First Western Advisors, Member F(~]RA~SIPC. ..a ~3 G1 C /~ r: N - Y y ~ p ~ O nw D D r. TJ to ~1 rv ~ j F Q Q ~ O G ~r w n to ry ~ O .7• . ,~ '~~ X 'rf n ~ C7 C ~ C; !'~ ~ . " g ' m o ~ ~ ? w w yy v A 0.' ~ c O y C 7 n C R ~ `•i ~. ~~ G. ~ ~c ~ x ~ n ~ d °' ° ~ ~, ~ R V ( j H ~ 7C O ~ ~ G. ~ ~ ~ ^ ~. a 5' ~g ~ ~ ~ ~ 5 ~ ` ;~ `; 0 : n 3 • : d ~. Q• d R O ~ ~' ~ ~' a n 'J N ~ n 7 ~ .. . qa 4 n Cam.` `< a 3 s -~ w A A 7 7 n n o a w v. H Fn ~_ O d n -a 0. -ri nn 3 3 h N 3 N a 0 G a e n C 0 °~, O ~s a c ~ ~; r qq. ~. 3 3 N S y ~ 7 7 7 v 3 4 ~ "' .. ~ ~ ~ a ?. G n. o <'+ S ~ ~ n ~ n Q ~,_ o C C O R C: S C. ~ Ci 0 o Ei, 3 ~`i ~ rt 7 ` C -"i " >„3 ~, ; ~ ~ f ~ T f, ~ D T _ ~ a ~ v .^_ R _ ~ ~~ 3.~ ~ ~ v. C: _• O ~ ~ ~ c c v m ~ T m ~ V. ^ ~ " w .p '6 R' ~ ~J O p' ~ a ;~ '.-~ p. c v ~ o po 7 C E ~• '~ ~_ ~• m _~ O Q, 3~ ~ an w °a~~"Oz ~. 7 A n .~ ,~'~ a °°a O ~ ;.. ~. ~ a n n ~ e ? -3 (?j C Oe O y ~' ~ ,' Z n w a O n O' ~~~ G n G J n ~ ~ 3 a `~ 1 ~~ G O n C n C 7 0 ~ o c ~ ~ n N O ~ 3 ~ b 9 ~ _ R `a u^ ~ ~ ~ H ~ e v y -~ - a O .'7 Q n ~ O L ~ D ~ n ~ ~ A G o - ~ j O O V~ A Private Trust FBO Dean B. Olewiler, ]RA SG. Ii~~; ~ (,~~ Account Number: 4806-6728 } MONTHLY REPORT -MAY 2008 FOR PARTNER #74443 ~~ WL ~ t`~ CAIIIIPB~LL S`TRA'TEGIC ALLOCATIC)N FUND, L.P. SUMMARY THE FUND YOUR ACCOUNT Units $ Units $ Net Asset Value April 30, 2008 1,172,463.734 $ 3,069,399,320 8.735 $ 22,867.44 Additions May 31, 2008 1,853.174 4,945,908 0.000 0.00 Redemptions May 31, 2008 (47,838.059) (127,674,$00) 0.000 0.00 Offering Costs May 2008 -._ (398;440) - (2.97) Net Income. (Loss) May 2008 - b0,176;028 - 448?8 Net Asset Value May 31, 2008 1,126;478.849?; $ 3,006,4_48;3'16 8.735 $ 23,312.75 NAV per unit May 31, 2008 ` $2,668:89' $2,668.89 NAV per unit Apri130; 2008 `':$2,617.91 $2,6.17.41. Monthly Gain (Loss) % May,2008- 135% t.95% YTD Gain (Loss) % May 2008 '' (0.07)% ~-' ~ STATEMENT OF INCOME (LOSS) -THE FUND I Dear Investor, _ Gains in the Commodity sector drive perormahce .... 4 1 ncome: I Gain (loss) on futures contracts: i Campbell's momentum-based models were well positioned for gains in the energy Realized $ (21,37!,028) sector as the price of WTI Crude breached new technical levels, touching,$135 per Change in unrealized 73 962 568 barrel mid-month. While commodity exposure has been relativelylightfor Campbell in 1 , , ~ the past, enhanced technical models are participating.mo~e aetively (and also Gain (loss),on forward and options on forward contracts: ~ prudently) in this sector. Realized 857,851 Foreign Exchange models also posted gains this month as high yit;lding;cunencies I Change in unrealized 22,195,b13 performed well despite range-bound trading of the US Dollar. Enhanced style Interest income' 3,801,184 I i ~ management techniques enabled the models tb successfully modulate risk exposure to carry factors resulting in a profitable outcome: Additional gains came from•fixed` Total Income 79,052 X82 { income as the risk aversion theme continued to fade and inflation concerns grew: Expenses: !; Marginal losses were recorded in equity indices as global equity indices, paNcularly in Brokerage fee 18,734,892 { Europe and Asia, moved sideways due to the ever-changing economic situation in the Performance fee 0 United States. Operating expenses 141 662 j "Total Expenses 18 876,554 We remain committed and focused. Please do not hesitate to contact me with_ . questions or Commentary. Net Income (Cosa?- May 2008 $ 60,176,028 Sincerely, To-the best of my knowledge and belief; the information Terri Becks contained herein is accurate and complete. ~ President 8 CEO Campbell & Company, Inc. ~ General Partner ' ~ 1 Theresa D. Becks, Chief Executive Ofticer Campbell & Company, inc. General Partner I Campbell Strategic Allocation Fund, L.P. Prepared without audit T ,r Campbell S Company, Inc. 210 W. Pennsylvania Ave. Baltimore. Maryland 21204 Phone: (4101 296-3301 Dean Q. Ole~viler 60 Foxcroft Drive Camp Hill. PA 1701 1 O r m ~_ r m Z3 [D Z r r v v 6 N 'rl z ~_ n C N (D 0 N ()'1 N O O v (D O N d Q N N W W N to 0 0 0 (/ ~ (~}1 Som./ ~ lsf l V ~ ~J ~ l r r ~ `' ~~ Y,` ~ ~' CEO A n ~ N v A ~ ~ ~ ~ °A ~ -~ h3 OD ~~~ a t°" ~ r r ~ ~ O n mDm ~ m ~_ ~ ~ =pr ~ O D ~ ~C~ ~ n ~ o c Z~ O ~ ~ ' ~ r .. ~ r ~ . , ~ ~ ~ n ~ ~ m v p ~ m z cv ,~. z ~ o n tD ~ ~ rn O ~ e .~ ~ . N ,~.. ~ ~ m V w y 0 N W N m I O 0 0 0 N ~ 01 • ' ~ v . '0. N 1 O ~w m O D u 3 m w J x ;~ O N N .P (T C m O ~ e 0 0 ,o ~ ".~ .y, 0 0 D _ ao v a m x cn 9 = ~ 3 ~ ~ ~ O ~ ~ iu o m .~~. H ~ w m 3 w c N N 0 _m OD OD N .' co co r ~:_ .~ < c ~ v W ~ ~ C D ~- ~ ° ~ ~~ o o ~ c z r O m D ~•a °' ~ ~ = ~ a ~ ~ N ° ~ ~ fD '' ~ D N z ~ G ~ ~ t r o ~ ~~.-~~y o ~° ~ [T1 N ~ N ~ y, p ~ ' m ~ O o m ~ ' ~ Z ~ N - ~ Oho ~' ~1 o. ~~~ 4 s> m izr ~ c ~ ~~~ ~ ~' O { ~ ~~ N ~~ ~ o ~ r~ ~o w -~ c~ ..~ -o r a ~ Q m ~ ~, i o ~ I 3 m 'v Tt N A ~ N N ~ ~ ,9 n G'1 ~ rn m w ~~, O ~ u f~i C .. ~. ~ N ; ~. C !~ ,.:. 0 ~ W j m ~ m.. ! cn O ? ~ ~ a N a Q C7~ "~ ~ 'f7 0 0 O [D .e ° o O o y Q ~ 4 O -~ s w1 r ~ ~ R O ~` c r- ~ ~ , v `~' z ~ n g 0 w ac n as °m 0 ~ ~ N .~ ~ ~ c 3 ~° ~ 3 o -~ io o -. tl1 W W ~ T '~ ~ m N N a~ ~ ~ tD ~J ~+ ..+ r' G o (~ p m ~, o. ~ ~ o ~ g r o o `~ ? m y' v Z ~ -a rn ~_ ~ p n`~ o ~ Z o m /~ L~ ~t SecutGhoiceTM 7441 :~llentu~vn Blvd. • Harrisburg, P.a 17112 February 21, 2006 Mr. Dean B. Olewiler 60 Foxcroft Drive Camp Hill PA 17011 Dear Mr. Olewiler: Re: SecurChoice - Pre-Need and Individual Trust Agreement PNC Bank, N.A. has received and accepted the Pre-Need and Individual Trust Agreement for Dean B. Olewiler, Account 39180. This Irrevocable Trust, funded with $7,345.00, is a participant in the Master Pre-Need Trust of Musselman Funeral Home&Cremation Service. If you have any questions, please consult with your funeral director. Very truly yours, Ruth A. Carrera SecurChoice Trust Admin. Asst. Enclosure cc: Mr. Brian Musselman Musselman Funeral Home~Cremation Service 324 Hummel Avenue Lemoyne PA 17043 Ylzr:-~H.F:U ~rlu;sr oF~H~~cF: !-;i00-6~I2-6068. (7171 Ski-?21.>• F:1Y f? 17) ~-ti-7360 1i`ebsite: ~~~~w.pfda.~~rg ~ ~ ~~ m to m Z 7S: m~ ~n < ~c ~ ~ ~ :a Q fp ~ 3 z ^ .~. z -i n m ^ .~. w a C m Q 7 m~~ ~ n n Z :r o~ ID . o ~Q~ ~m ~~ ~~ , ~~o; o~ 3 ~~ ~ ~ otn c .~ ~, D ~ ~_ ~. a. ~ p ~~c .~ ~ ~ C O yv m " C ~ y `G ,N. eD 1 ~ m w 1y 3 ~ N ~ O ~ ~ ~ ~ ~ ~ ~ a' ~~ w a ~ ~~m o `gym ~ ~ 8 a 3 d' ~ a ~ 0 ~ ~ .°Da. 0~ G U!r ~ yy ~p 3 ~ N _ N N i '-' -~ j 'p s ~ ~ O p V OD t A CJ O ~ ~ o. ~ w ~ o ~ ao ~ ~ ~~ ~ m ~ o ~~ ~ =a ~ 3 ~ p c ~ 3 ~' x°10 ~ _ ~+ O 3 C ~ 2 'O c At "~* pD ~ ~ ~+ ~ -1 n <~ ~~~ ~ o Qv~~O~ a oan~ ~ ~, o ~ T ~ m ~ ° <<~mc~ y a -~ ~c- ~ ~ o , ~ 3 ~ p o~ ~ ~ '~ ~ ~ ~ ~' ffi ~ 7 ~~~' ~ ~ ~ f ~ G ~ O c ~ n ~ ~ ,~ c ~ o .~ c a .~ ~, -n ~ 0 0 ~ ~ ~~~ ~ ~ ~ ~. ~ ~ ~ ~ ~° ~. c a ~ ~ D W ~, ~ ~ ~ ~ ~ ~ ~ ~ ~ <~ ° m ~3 ~ N ~ g m~ ~ ~ ~ o W m V v) 1 ~ n O ~ ~ ~ ~ 3 ~ to ~~ ~~ o C C ~ ~a ~ ~ a ~ ~ o ~ ~ ~ 3 an -T ' C O 3 ~ G rn {H -' -~ C 'C fA 4? of .a (V ~ ~ A ~ ~ ~ N V W t A A, ~ Cil ~ . .a . .~ o to C/~ ~ C~ C'~ [~i~~,, ~~ ~m ~. ~ ~ Z ~, m Om a,_r p ~m ~ ~ r a~ ~D -~ C W 0 m m 0 O c en W 3 fA ~~ Q. m~ ~~ ~ ~ ~ A O s~ V ~ m A W O N ~ O Q :: 1~F t7 N t~A ~- 3y rt +=~; ~~ ( 1781] 411502,i] .. _ .,.Y. -u ~ ~1 :.......,"._.- ..`_..... _. . ~~ t " , W ~ ' .t .' f~ ~ ~I k ~'~ 1 hy, i , .i' ~j..1 ~.~,' .. ~' a' .. ~ ,. !,. .~ I. .t - - :117 .~-. ,'5:.~ } PA-41 - 200$ `.' . Pennsylvania Fiduciary lncotne Tax Retut-n " ~ ENTER ONE LETTER OR NUMBEf~ IN EACH 60X. ~ Do Not Use Your Preprint ~dlabel ~...:..::•. ~--,• •~ ~ ~ ; t { 2 0 6 9 2 8 8 9 2 N Extension Enclosed. Y=Yes N=No JANE OLEWILER FAMILY TRUST N Amended PA-41 Y=Yes N=No JANE B OLEWILER FAMILY TRUST N Fiscal Year Filer. Y=Yes N=No 34 ELBERTA ROAD MAPLEWOOD NJ 1704Q Y Estate or Trust Identification Change. If any of the identification or filing information you entered is different from the 2007 PA-41, or if the estate or trust did not fife a 2007 PA-41. Y=Yes N=No 1 PA TAXABLE INTEREST INCOME. See instructions. 2 PA TAXABLE DIVIDEND INCOME. Sea instructions. 3 NET INCOME or LOSS from the Operation of a Business, Profession, or Farm. 4 NET GAIN or LOSS from the Sate, Exchange, or Disposition of Property. 5 NET INCOME or LOSS from Rents, Royalties, Patents, or Copyrights. SEE STATEMENT 1 6 ESTATE or TRUST INCOME, 7 TOTAL TAXABLE INCOME. Add only the positive income amounts from Lines 1, 2, 3, 4, 5, and 6. Do not add losses. 8 DEDUCTIONS from PA SCHEDULE DD. 9 NET PA TAXABLE INCOME. Subtract Line 8 from Line 7. t0 TOTAL PA TAX LIABILITY. Multiply Line 9 by the tax rate of 3.07°1° (0.0307). 11 2008 ESTIMATED PAYMENTS and CREDITS. See online instructions. 12 NONRESIQENT TAX WITHHELD from PA SCHEDULE(S) NRK-1. 13 TD1'AL cReDlr ror raxes PAID Dy PA RESIDENT ESTATES ar7RUSTs !o OTHER STATES ar COUNTRIES. t4 TOTAL OTHER CREDITS from PA Schedule OC. 15 PA INCOME TAX WITHHELD. t6 2008 PAYMENTS and CREDITS. Add Lines 11,12,13,14 and i5. t7 TAX DUE. It Line 10 is more than Line 16, enter the difference here. 974251 CCH 1t•18-08 EC Page 1 of 2 FC from to R F Rasid@ncy Slalus. R=PA Resident N=Nonresident It "N"Name of State F=Final Return. N=No Final Return. N Oo You Want a 2009 PA-41 Booklet? Y=Yes N=No 1 7,87 2 1651 3 a 4 -?547 5 -247? 6 Q 7 1838 B 1838 9 Q 1D Q 11 186 12 a 13 Q 14 - Q 15 Q 1b Lab 17 0 Enter Ending Date: 12 31 Q 8 1..~ 0804115Q20 m I ~ m aB04115n~n f _ ;* .. ~3 ~ t . ` y ~ ~ ~ ~ N G '~ r 3WV "". ~ 0 p~mr s N w '' r-mzm = o~ • p r.. ~rrncA~ = .o . p O om o~oo _, .o ~o ' o ' u~ - .. c" v--~~- vmm =' ~ ,, ~ ~~ = to -' ~ O 00 ~ ~• ~Hy..~ orr r ~ i mm = Vl ~I~ I S7 ~ -aD A j 0 .,, . ~ n,3 a ... C3 0 ~, y ~„ ~ ~ ~ 3 Q T ti .. ~1.H~ M_ ~ R ~1..b ~ ~ ill ~ , m _ VV V' ~ 0 ~ ~a I ~ , r. O X a u, n o - ~ ~, "' a ~.~, o. .:~, C] r: ; . . ~n itr a £. _. f ~ ~, ate.: ~ ~~ '"~; o :. z> ~; n a:w " ~:: 4 _. i ~ 7>7~ ~ ..] 0 ~1 ~ C] ~ C ~ ~ 0 11 0 N ~ 1~ 4 + . .R ~*. O m ~,rt ~ Last Will of DEAN B. OLEWILER I, DEAN B. OLEWILER, a resident of Cumberland County, Pennsylvania, declare that this is my will. I hereby revoke all my previous wills and codicils. Article One Introductory Provisions Section 1. Marital Status I am currently married to JANE B. OLEWILER, and all references to my spouse in this will are to her. Section 2. Children a. The name(s) and birth date(s) of my children: Name DEBORAH FERN SULLIVAN DAVID BALL OLEWILER SUSAN JANE PERRY RACHEL ANN HOGAN Birth date August 28, 1951 August 24, 1953 December 18, 1955 March 11, 1959 All references to my children in this instrument are to these children and any children subsequently born to or adopted by me. Article Two Appointment of My Personal Representatives Section 1. Nomination of My Personal Representatives I appoint the following to be my Personal Representative: JANE B..OLEWILER If for any reason the Personal Representative(s) named above are unable or unwilling to serve, the following successor Personal Representative(s) shall serve until the successor Personal Representative(s) on the list have been exhausted. Unless otherwise specified if Co-Personal Representatives are serving, the next following named successor Personal Representative shall serve only after all of the Co-Personal Representatives cease to act as Personal Representatives. (1) DEBORAH FERN SULLIVAN; THEN (2) SUSAN JANE PERRY Section 2. Waiver of Bond No bond or undertaking shall be required of any Personal Representative nominated in my will. Section 3. General Powers My Personal Representative shall have full authority to administer my estate under the laws of the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal Representative shall have the power to administer my estate under the Pennsylvania Probate, Estates and Fiduciaries Code. 2 Article Three Disposition of My Property Section 1. Powers of Appointment I hereby exercise my power of appointment under Article 2.b.II.(3) of the Trust Agreement of Furnace B. Olewiler dated Decmeber 14, 1955 (the "Agreement"), the First Amendment to the Agreement dated June 10, 1965 and the Second Amendment to the Agreement dated September 18, 1969, such that the Trustee shall pay one-half (1/2) of the net income from Trust B to my wife, JANE B. OLEWILER until her remarriage or death, whichever shall first occur. Article Four Disposition of My Property Section 1. Distribution to My Revocable Living Trust I give all of my property of whatever nature and kind and wherever located to my revocable living trust of which I am the Trustor known as: DEAN B. OLEWILER and JANE B. OLEWILER, Trustees, or their ~usors in trust, under the DEAN B. OLEWILER LIVING TRUST dated -` ~~ ~ ~ and any amendments thereto Section 2. Alternate Disposition If my revocable living trust is not in effect for any reason, I give all of my property to my Personal Representative under this will as Trustee who shall hold, administer and distribute my property as a testamentary trust the provisions of which are identical to those of my revocable living trust on the date of execution of my will. .7 Article Five Death Taxes Section 1. Definition of Death Taxes The term "death taxes" as used in my will shall mean all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death including penalties and interest but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. c. Any federal or state tax imposed on ageneration-skipping transfer as that term is defined in the federal tax laws unless the applicable tax statutes provide that the generation-skipping transfer tax is payable directly out of the assets of my gross estate. Section 2. Payment of Death Taxes Pursuant to the terms of my revocable living trust all death taxes whether or not attributable to property inventoried in my probate estate shall be paid by the Trustee from that trust. However, if that trust does not exist at the time of my death or if the assets of that trust are insufficient to pay the death taxes in full, I direct my personal representative to pay any death taxes that cannot be paid by the trustee from the assets of my probate estate by prorating and apportioning those taxes among the beneficiaries of this will. PvTotwithstanding any other provision in my trust ali death taxes incurred by reason of assets transferred outside of my trust or probate estate shall be assessed against those persons receiving such property. 4 Article Six General Provisions Section 1. No Contest Clause If any person or entity other than me singularly or in conjunction with any other person or entity directly or indirectly contests in any court the validity of this will including any codicils thereto the right of that person or entity to take any interest in my estate shall cease and that person or entity shall be deemed to have predeceased me. Section 2. Captions The captions of Articles, Sections and Paragraphs used in this will are for convenience of reference only and shall have no significance in the construction or interpretation of this will. Section 3. Severability Should any of the provisions of my will be for any reason declared invalid such invalidity shall not affect any of the other provisions of this will, and all invalid provisions shall be wholly disregarded in interpreting this will. Section 4. Governing Law This will shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I signed this, my last will, on F ~~~~~~ ~q DEAN B. OLEWILER The foregoing Will was, on the day and year written above, published and declared by DEAN B. OLEWILER in our presence to be his Will. We, in his presence and at his request, and in the presence of each other, have attested the same and have signed our names as attesting witnesses. We declare that at the time of our attestation of this Will, DEAN B. OLEWILER was, according to our best knowledge and belief, of sound mind and memory and under no undue duress or ~, SS Ad ress: ~~ v TNESS Address: ~C~ 6 COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN We, DEAN B. OLEWILER, ~ ~ and~ni~~ ~er L7. /~//~~the Testator and the witnesses, respectively, whose names are igned to the foregoing Will, having been sworn, declared to the undersigned officer that the Testator, in the presence of witnesses, signed the instrument as his last Will, that he signed, and that each of the witnesses, in the presence of the Testator and in the presence of each other, signed the Will as a witness. --~~ ~ . DEAN B. OLEWILER WITNESS L TNESS ubscribed and sworn before me by DEAN B. OLEW~I j"ER, the Testator, and by Pr l~ and 4~°il~~ ,~,- ,~- / ~ i' ~~-@~. the witnesses on /~ ,199. Notary Public My commission expires: t FIRST CODICIL TO LAST WILL OF DEAN B. OLEWILER DATED JANUARY' 10, 1996 I, DEAN B. OLEWILER, of Cumberland County, Pennsylvania, declare this to be a first codicil to my Last Will dated January 10, 1996. Substitution I delete Article Two, Section 1 of my Last Will dated January 10, 1996, and substitute therefor the following: Section 1. Nomination of My Personal Representatives I appoint the following to be my Personal Representative: JANE B. OLEWILER If, for any reason, the Personal Representative named above is unable or unwilling to serve, the following successor Personal Representative(s) shall serve until the successor Personal Representative(s) on the list have been exhausted. Unless otherwise specified, if Co-Personal Representatives are serving, the next following named successor Personal Representative shall serve only after all of the Co-Personal Representatives cease to act as Personal Representatives. (1) DEBORAH FERN SULLIVAN; THEN (2) SUSAN JANE PERRY; THEN (3) LOLA A_. GANSWORTH Reaffirmation In all other respects, I confirm and republish my Last Will dated January 10, 1996. IN WITNESS WHEREOF, I have at Hershey, Pennsylvania, this ~ ~`'` day of ~~_c~. ~ , 1998, set my hand and seal to this First Codicil to my Last Will dated January c 10, 1996. i . :; Dean B. Olewiler SIGNED, SEALED, PUBLISHED and DECLARED by DEAN B. OLEWILER, the above named Testator, as and for my First Codicil to my Last Will dated January 10, 1996, in the presence of us, who, at his request and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses. ~- ~~' ~a,~~'~ ~.'`-~.i~..., ~.~ ~ € lJ,~~~esidence- ~ k- G~~fi tea:; , (,~ ~ ~'' ~, a T~ ~_ ~~ _. ~-t..< <~~ci Residence _ ~.~ ~ ~,~-L~cL. ~ ei i-~ ~- 1 7/ ~.,L.. J ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN: We, DEAN B. OLEWILER, ~ G ~...~%-~ ~;~ ~.. i~~, ~--~'~..~-~.t,~, and i E ;~~ ~-~:c ~; L . ~.~u~LC~~, Testator and witnesses, respectively, whose names are signed to the attached and foregoing instrument, being first duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as the First Codicil to his Last Will dated January 10, 1996, and that he had signed willingly, and that he executed it as his free and voluntary act for the purpose therein expressed, and that each of the witnesses, in the presence and hearing of the Testator, signed the Codicil as witnesses and that to the best of his/her knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. TESTATOR ,~ ~ i Jy~i' ~j ~ ~~ 4..• E ~ ~~ ~ j ~.vYt ~..% ~~~ WITl~ESS ~~ j;~ %~-w o~C - :~c-;.~~,~--~ ~~ WITNESS Subscribed and sworn to and acknowledged before me by DEAN B. OLEWILER, the Testator, and subscribed and sworn to before me by ~ `` ~.~ti,v~- i ' ~~~` ~-~-~-~.:_~f'' and r~ h<tti c' - L . L~-~~~^ <<,% ,witnesses, on this _7' N day of i)~i~c~i,~-____, 1998. Notary Public Linda L. F tte hoffSNotary Public ~ berry Twp„ bauphin County y Commission Expires Nov, u. lggg , MRmhar n.....,_---- .-.- The DEAN B. OLEWILER LIVING TRUST prepared for i §,,..., DEAN B. OLEWILER JAMES, SMITH & DURKIN Attorneys-at-Law 134 Sipe Avenue Hummelstown, Pennsylvania 17036 (717) 533-3280 FAX (717) 533-2795 © James, Smith & Durkin All Rights Reserved DEAN B. OLEWILER LIVING TRUST Table of Contents Article One Trust Creation ...................................... 1-1 Article Two The Trust Estate ..................................... 2-1 Article Three Appointment of Trustees ................................ 3-1 Article Four Trustor's Lifetime Rights . .............................. 4-1 Article Five Trust Administration Upon My Death ...................... 5-1 Article Six Specific Distributions of Trust Property ..................... 6-1 Article Seven Division into Survivor's Trust and Family Trust ................ 7-1 Article Eight The Survivor's Trust . ................................. 8-1 t. Article Nine The Family Trust .................................... 9-1 '~ Article Ten Common Pot Trust .................................. 10-1 Article Eleven Division and Distribution of Trust Property . ................. 11-1 Article Twelve Distribution If No Designated Beneficiaries . ................. 12-1 Article Thirteen Trustee Administration ............................... 13-1 Article Fourteen Trustee Investment Powers ............................. 14-1 Article Fifteen General Provisions . .................................. 15-1 i DEAN B. OLEWILER LIVING TRUST Article One Trust Creation Section 1. Parties to My Trust ~aN 1 0 1996 This trust agreement dated is made between DEAN B. OLEWILER, the Trustor, also known as DEAN B. OLEWILER, and the following initial Trustee: DEAN B. OLEWILER JANE B. OLEWILER Section 2. Name of My Trust This trust may be referred to as the: DEAN B. OLEWILER LIVING TRUST, dated SAN 1 ~ 1996 ,. '`°~-'" The formal name of my trust and the designation to be used for the transfer of title to the name of my trust is: DEAN B. OLEWILER and JANE B. OLEWILER, Trustees, or their successors in trust, under the DEAN B. OLEWILER LIVING TRUST dated J~J4-~~- -99~--- and any amendments thereto Section 3. Revocable Living Trust My trust is a revocable living trust. .: Section 4. .Trustor as Trustee Unless otherwise provided in this trust agreement, when I am serving as Trustee under this trust, I may conduct business and act on behalf of my trust without the consent of any other Trustee. ~~''" 1-1 Section 5. My Family a. Marital Status I am currently married and my spouse's name is JANE B. OLEWILER. All references to my spouse in this trust agreement are to her. b. Tlie name(s) and birth elate(s) of the children of DEAN B. oLEwILER are: Name Birth date DEBORAH FERN SULLIVAN August 28, 1951 DAVID BALL OLEWILER August 24, 1953 SUSAN JANE PERRY December 18, 1955 RACHEL ANN HOGAN March 11, 1959 All references to the children of DEAN B. OLEWILER in this instrument are to these children and any children subsequently born to or adopted by him. Article Two The Trust Estate Section 1. Initial Transfer of Property I hereby assign, convey, transfer and deliver to my Trustee all property set forth on Schedule "A", attached hereto, and made part of this trust agreement. My Trustee acknowledges receipt of all assets listed on the attached Schedule. All assets titled in the name of my trust or in the name of my Trustee, but not listed on Schedule "A", shall be considered a part of my trust estate as if they had been set forth on the attached Schedule. Section 2. Additional Transfer of Property My Trustee is authorized to accept additional transfers of property interests of all kinds, at any tune in any manner by me or any other person or entity. • All property interests received by transfer, assignment, gift, bequest, devise or beneficiary ~~;. designation shall become a part of my trust estate unless disclaimed by my Trustee. Section 3. Composition of Trust Property In addition to the property described in the previous Sections, my trust estate shall include the following: a. All insurance policies transferred to my trust or policies in which my trust is named as beneficiary plus the proceeds of those policies; b. Any interest in any pension, retirement or death benefit, bonus, profit-sharing or employee's savings plan or any similar contract created or entered into by an employer for the benefit of some or all employees which is transferred to my trust or in which my trust is named as beneficiary and all proceeds of any such benefit, bonus, plan or contract; and c. Any other property or interest in property which becomes subject to my trust. ~~. 2-1 Section 4. Acceptance of Trust Property All property transferred to my trust and not disclaimed by my Trustee shall be held, administered and distributed according to the terms of this agreement. Section 5. Trust Property Schedule The trust property transferred to my trust is set forth on Schedule "A". t. ~- 2-2 Section 1. Appointment of Trustees ,~ Article Three Definition of Trustee All references in this agreement to "Trustee" shall be deemed a reference to the person or entity who is then serving as Trustee and shall include alternate or successor Trustees or Co-Trustees unless the context requires otherwise. Section 2. Resignation of a Trustee Any Trustee may resign at any time without court approval by giving written notice to me or to my personal representatives. If I am not living, written notice shall be given to my successor Trustee, or if there is no successor, to the beneficiaries then entitled to receive income or principal distributions under this agreement, to their respective personal representatives, or if such beneficiaries then be minors, to the persons having the care or custody of them. Section 3. Removal of a Trustee Any Trustee may be removed under this agreement as follows: a. While I am Both Alive and Competent While I am both alive and legally competent, I shall have the right to remove any Trustee appointed under this agreement at any time with no requirement that the removed Trustee receive any reason for such termination. b. Removal by Others After my death or legal incompetency, any Trustee may be removed by a majority vote of the beneficiaries then entitled to receive income or principal distributions under this trust agreement or their personal representatives at any time for cause. c. Notice to Removed Trustee Written notice of removal under this agreement shall be effective immediately when signed by the person or persons authorized to make the removal and delivered to the Trustee personally or deposit by United States certified mail, ,~ 3-1 rte ~~ .~.~~ return receipt requested. The written notice removing a Trustee shall designate a successor Trustee. d. Transfer of Trust Property The Trustee so removed shall promptly transfer and deliver to the successor Trustee all property of the trust under its possession and control. Section 4. .Designated Successor Trustees Whenever a Trustee is removed, dies, resigns, becomes legally incapacitated or is otherwise unable or unwilling to serve, that Trustee shall be replaced as follows: a. The Death or Disability of a Trustee While I am Serving as Trustee I may serve as the only Trustee or I may name any number of Trustees to serve with me. If any of these other Trustees subsequently die, resign, become legally incapacitated or are otherwise unable or unwilling to serve as a Trustee, I may or may not fill the vacancy. b. Disability Trustees of DEAN B. OLEWILER °.._. Upon the disability of DEAN B. OLEW[LER, if he is then serving as an initial Trustee he shall be replaced by the following Disability Trustee(s): JANE B. OLEWILER If, for any reason, the Disability Trustee(s) named above are unable or unwilling to serve, the following successor Disability Trustee(s) shall serve until the successor Disability Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Disability Trustees are serving, the next following named successor Disability Trustee shall serve only after all of the Co-Disability Trustees cease to act as Trustees. (1) DEBORAH FERN SULLIVAN; THEN (2) SUSAN JANE PERRY t '''-- 3 -2 c. Death Trustees of DEAN B. OLEW[LER Upon the death of DEAN B. OLEWILER, if he is then serving as an initial Trustee he shall be replaced by the following Death Trustee(s): JANE B. OLEWILER If, for any reason, the Death Trustee(s) named above are unable or unwilling to serve the following successor Death Trustee(s) shall serve until the successor Death Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Death Trustees are serving the next following named successor Death Trustee shall serve only after all of the Co-Death Trustees cease to act as Trustees. (1) DEBORAH FERN SULLIVAN; THEN (2) SUSAN JANE PERRY Section 5. Definition of Disability A Trustee shall be considered disabled in the .event that a court of competent jurisdiction determines that such Trustee is legally incompetent, or in the event that a Trustee is not adjudicated incompetent but, by reason of illness or mental disability, such Trustee has been certified by two licensed physicians to be unable to properly handle his or her own affairs. Section 6. No Designated Successor. Trustees If at any time there is no Trustee acting under this agreement and there is no person or institution designated and qualified as a successor Trustee, a majority of the beneficiaries then eligible to receive distributions of income or principal under this agreement or their legal representatives shall appoint a successor Trustee. If any trust existing under this agreement lacks a Trustee and no successor is appointed pursuant to this Section, the vacancy shall be filled by a court of competent jurisdiction. Section 7. Responsibility of Successor Trustees A successor Trustee shall have the same rights, powers, duties, discretions and immunities as if it had been named as initial Trustee under this agreement. No successor Trustee shall be personally liable for any act or failure to act of any predecessor Trustee or shall have any duty to examine the records of any earlier Trustee. A successor Trustee may accept the account ~'" 3-3 -~ rendered and the property delivered by or on behalf of a predecessor Trustee as a full and complete discharge of the duties of the predecessor Trustee without incurring any responsibility or liability for so doing. ~`~ 3-4 Article Four Trustor's Lifetime Rights Section 1. Rights While I am Alive and Legally Competent During my lifetime while I am legally competent, I shall have the following powers over the trust property and my Trustee: a. Right to Trust Income My Trustee shall pay to me or apply for my benefit all the net income from this trust monthly or in other convenient installments as I may direct. b. Right to Trust Principal My Trustee shall pay to me or apply for my benefit such sums from the principal of this trust as I may direct. I may not, however, direct my Trustee to make gifts from trust property to third parties. If my Trustee inadvertently makes a distribution I intended as a gift directly from the trust to a third party, that distribution shall be construed as a distribution to me first then a gift to the ~. third party from me. ~~: c. Right to Add and Remove Property By written direction delivered to my Trustee, I may add other property to my trust or withdraw property in any amount and at any time. d. Right to Amend or Revoke My Trust I shall have the right to amend, modify, alter, revoke or terminate my trust or any separate trusts created under this agreement at any time in whole or in part. Any amendment or revocation of this trust agreement must be delivered to my Trustee in writing. The power to amend, revoke or terminate this trust is personal to ine and may not be exercised by any other person or entity. After my death, this trust or any trust created by this agreement shall be irrevocable and not subject to amendment. 4-1 e. Delivery of Property After Revocation After any revocation or termination of any trust created by this agreement my Trustee shall promptly deliver the designated trust property to me. f. Trustee's Retention of Assets Upon Revocation In the event of any revocation of all or part of my trust, my Trustee shall be entitled to retain sufficient assets to reasonably secure the payment of liabilities my Trustee has lawfully incurred in administering the trust and any fees that have been earned by my Trustee until such time as those liabilities have been discharged and fees paid, unless I indemnify my Trustee against loss or expense. Section 2. Power to Direct Investments I shall have the right to direct investments of trust property as follows: a. Invest trust funds in specified securities, properties or other forms of investment; b. Retain as part of the trust estate for specified periods of time securities, properties or other forms of investment held in trust under ~- this instrument; and c. Sell, encumber, lease, abandon or dispose of any trust property. My Trustee shall not be liable for any losses sustained as a direct or indirect result of any action taken in accordance with the terms of the written direction. All directions shall be in a writing signed by me, specifying, if applicable the period of time during which the instructions shall remain in effect and describing any other conditions affecting the directions. i `~-~ 4-2 Section 3. Trustor's Rights During Disability a. Disability Defined I shall be considered disabled in the event a court of competent jurisdiction determines that I am legally incompetent or, in the event that I am not adjudicated incompetent but by reason of illness or mental disability, I am in the opinion of two licensed physicians unable to properly handle my own affairs. b. Income and Principal Distributions My Trustee during the period of a a Trustor's disability shall pay to or apply for that Trustor's benefit as much of the net income and principal of my trust estate as my Trustee in its sole discretion shall deem necessary or advisable. c. Payment of Obligations My Trustee during the period of my disability shall from time to time, pay my valid obligations, my medical expenses and provide for my comfortable maintenance and welfare taking into consideration my other income or resources. d. Income and Principal Distributions for Spouse My Trustee shall pay to or apply for the benefit of my spouse as much of the principal and net income of my trust estate as my Trustee in its sole discretion shall deem necessary or advisable from time to time for my spouse's health, maintenance, support and education, taking into consideration her other income or resources. e. Trustee Guidelines In making distributions under this Section my Trustee shall give primary consideration to my needs and secondary consideration to the needs of my spouse. °~ 4-3 f. Tax Planning During my life if I should became disabled, my Trustee may exercise the following powers as attorney in fact on my behalf, either alone or in conjunction with any other attorney in fact under a durable power of attorney, but the primary concern of my Trustee shall be for my welfare and secondarily for the welfare of my lineal descendants for tax planning: 1. My Trustee may make additional distributions to my lineal descendants equally by class for the purpose of continuing any gift program initiated by me which my Trustee reasonably determines will achieve beneficial results for estate and/or income tax planning purposes. 2. My Trustee may initiate a gift program on my behalf which my Trustee reasonably determines will achieve beneficial results for estate andlor income tax planning purposes by making distributions to my lineal descendants equally by class so long as such distributions are made in the form which qualify for and are limited to the annual exclusion for federal gift tax purposes. .,~, 3. During any period when I am disabled, my Trustee shall be under no obligation to initiate, recommend or consider any tax planning objective or program for me and any exercise of its discretion in this regard when conducted in good faith shall not subject it to liability to any person affected thereby. 4-4 Section 4. Exercise of Trustor's Rights and Powers by Others Any right or power that I could exercise personally under the terms of this agreement except the power to amend, revoke or terminate any trust created by this agreement may be exercised for and on behalf of me by any attorney in fact who, at the time of the exercise, is duly appointed and acting for me under a valid and enforceable durable power of attorney executed by me or, if there is no such attorney in fact, by my duly appointed and acting conservator after petition to a court of competent jurisdiction. The power to amend, revoke or terminate any trust created by this agreement is personal to me and may not be exercised by any other person or entity. Section 5. Rights Concerning Standby Property It is contemplated that certain assets may be added to the trust estate from time to time with the possession and control thereof retained by or redelivered to me. If I execute and deliver to my Trustee an instrument effectively transferring such assets to my Trustee together with any further documentation necessary to effect the record transfer thereof, in the event of my death or incapacity the assets shall be deemed to be assets of the trust estate and held by me as the nominee of my Trustee. During the period such assets are in my possession they shall be subject to the following terms and conditions: a. I may receive directly and devote to my own use and benefit any dividends, interest, income or distributions from or upon such assets and neither I nor my Trustee shall have any duty of accounting to the other or to any other person with regard thereto. b. Any sale, exchange or other transfer of such assets by me shall constitute a withdrawal of such assets from the trust estate and my Trustee shall have no further interest therein or duties with regard thereto. Though not a condition precedent to any such withdrawal, I agree to notify my Trustee of all such withdrawals. '~~-- 4-5 c. I shall be responsible for the reporting of the income from such assets to the appropriate taxing authorities and my Trustee shall have no responsibility for including such income on any fiduciary returns prepared by it or for the preparation of any other income tax return with respect thereto unless I duly notify my Trustee of such income items and a full and adequate accounting thereof is made and presented to my Trustee. d. I shall protect and indemnify my Trustee against all losses, liabilities and expenses which may result directly or indirectly from my use, possession, management or control of such assets. e. Upon my death or incapacity, my Trustee shall be entitled to the possession thereof and thereafter shall have all the rights, powers and duties with respect to such assets which are otherwise granted to my Trustee herein. It is understood that my Trustee shall be responsible only for the assets which actually come into its possession, and control. However, it is also understood that my Trustee shall use any reasonable and prudent means to secure possession of any trust assets of which it has knowledge. My Trustee shall have no duty, ~~,,..,, accountability or responsibility to me or to any other person with respect to any assets of which it has no knowledge or of which it is unable to obtain possession and control. Section 6. Trustor/Trustee Bank Accounts It is contemplated that I may establish a joint bank account or accounts with my Trustee and create powers of attorney in respect thereof in other persons. Deposits from time to time made by me or other authorized persons into such an account shall constitute transfers to the trust estate and withdrawals therefrom which may be made without the co-signature of my Trustee shall constitute withdrawals from the trust estate. However, my capacity and other authorized persons with respect to any such account shall be that of nominee of my Trustee not co-owner. At any given time the trust estate shall include the then balance of any such account. i `'-"- 4-6 Section 7. Life Insurance Policies and Retirement Plans Unless otherwise provided in this trust agreement or elsewhere, I shall have all powers over life insurance policies and retirement benefits owned by or made payable to my trust, including the following: a. Payment of Premiums I shall be responsible for the payment of premiums and other charges on each policy or insurance owned by or made payable to my trust. My Trustee shall have no duty to make any payment or be responsible to determine whether such payments have been made. b. Custody of Policies My Trustee shall not be responsible for the custody or safekeeping of any life insurance policy before its actual delivery to my Trustee nor after its withdrawal by its owner. c. Change Beneficiaries I shall have the right to change the beneficiary and to receive any dividends or ~ other earnings of such policies or plans without accountability therefor to my M..-~ Trustee or any beneficiary in this agreement. d. Assignment I may assign any policy or plan benefits to any lender to the extent allowed by law including my Trustee as security for any loan to me or any other person. e. Surrendered Policies If any life insurance policy is surrendered or if the beneficiary of any policy is changed, this trust agreement shall be revoked with respect to such policy. However, no revocation of the trust with respect to any policy whether pursuant to the provisions of the preceding sentence or otherwise shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Section 8. Undistributed Net Income Any net income not distributed under the provisions of this Article shall be added to the trust principal. ~`" ~ 4-7 Article Five Trust Administration Upon My Death Section 1. Trustees Discretion to Pay My Debts and Taxes After my death my Trustee in its sole discretion may pay all or any part of my following expenses, debts, claims and taxes becoming due or payable by reason of my death: a. My final medical expenses and all funeral costs; b. Legally enforceable claims against me or my estate; c. Reasonable expenses of administration of this trust and my probate estate, if any; d. Any allowances mandated by a court of competent jurisdiction to those dependent upon me; e. Any estate, inheritance, succession, death or similar taxes payable by reason of my death; and ~~ f. Any penalties or interest on any of the above claims, debts or taxes owed by me or my estate. Section 2. Payment by My Trustee or by My Personal Representative My Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of my probate estate. Written statements by my personal representative that such sums are due and payable by my estate shall be sufficient evidence of their amount and propriety for the protection of my Trustee. My Trustee shall be under no duty to see to the application of any such payments made to my personal representative. Section 3. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of my death, my Trustee shall have the right to make any available elections allowed under the law. My Trustee is authorized to sign and file any tax return required because of my death. 5-1 Section 4. Payment of Death Taxes, Claims and Expenses a. Payment out of Trust Property All death taxes, claims and expenses payable under the provisions of this Article shall be paid by my Trustee out of the trust estate except as specifically provided for elsewhere in this agreement. b. Exception for Property Passing Outside of Trust Notwithstanding any other provision in my trust all death taxes, claims and expenses incurred by reason of assets passing outside of my trust or probate estate shall be assessed against those persons receiving such property. c. No Payment from Survivor's Share Notwithstanding any other provision in my trust unless all other assets available to my Trustee have been exhausted, all death taxes, claims and expenses payable under the provisions of this Article shall not be paid from the Survivor's Trust as defined in Article Eight or from any property passing to my surviving spouse that qualifies for the federal estate tax marital deduction. l a l `°'' S-2 Article Six Specific Distributions of Trust Property Section 1. No Specific Distributions My Trustee shall make no specific distributions of trust property to any beneficiaries under this trust agreement upon my death. All distributions of trust property shall be made in the Articles that follow. a `~ 6-1 ~ Article Seven ~ . Division into Survivor's Trust and Family Trust Section 1. Division of the Trust Estate Upon my death my Trustee shall allocate and distribute the remaining trust estate including any property that becomes distributable or payable to my Trustee at my death into two separate shares to be identified as the Survivor's Share and the Family Share. a. Property Transferred to the Survivor's Share The Survivor's Share shall consist of assets having a value equal to the minimum amount necessary to eliminate or to reduce to the maximum extent possible any federal estate tax at my death, taking into account the following: 1. The net value for federal estate tax purposes of all other property that passes or has passed to my surviving spouse under this trust agreement, my probate estate or otherwise that qualifies for the federal estate tax marital deduction; ~. ~ 2. All federal estate tax deductions actually allowed other than the marital deduction; 3. The unified credit available to my estate; 4. The credit for state death taxes available to my estate, to the extent that the use of that credit does not result in or increase any death tax payable to any state; and 5. Any other allowable credits available to my estate, except the credit for tax on prior transfers from a "transferor", as defined in Internal Revenue Code Section 2013, who dies within two years after the date of my death but only to the extent that those credits do not disqualify this gift from receiving the marital deduction. 4, ~~ 7-1 b. Survivor's Share to be Administered as Survivor's Trust The Survivor's Share shall beheld, administered and distributed according to the provisions of the Survivor's Trust as set forth in Article Eight of this trust agreement. c. Property Transferred to the Family Share The Family Share shall consist of all assets not distributed to the Survivor's Share. d. Family Share to be Administered as Family Trust The Family Share shall be held, administered and distributed according to the provisions of the Family Trust as set forth in Article Nine of this trust agreement. Section 2. Allocation and Valuation of Assets In allocating assets between the Survivor's Share and the Family Share, my Trustee shall allocate the trust assets that qualify for the marital deduction between the Survivor's Share and the Family Share in cash or in kind or partly in each on a pro rata or non pro rata basis and in undivided ~ interests or not; subject, however, to the following: a. Qualification for Marital Deduction Only assets that qualify for the marital deduction shall be allocated to the Survivor's Share. b. Valuations of Allocations in Kind Assets allocated in kind shall be deemed to satisfy the marital deduction amount on the basis of their values as finally determined for federal estate tax purposes provided, however, that my Trustee shall act impartially, consistent with equitable principles requiring impartiality among beneficiaries in allocating assets in satisfaction of the marital deduction share so that any distribution of assets in satisfaction of the marital deduction share shall be made of assets including cash fairly representative of appreciation or depreciation in the value of all property thus available for distribution. c. Income The Survivor's Share shall be entitled to a pro rata share of the income earned ~, ~'" 7-2 on deceased Trustor's residuary probate and trust assets from the date of deceased Trustor's death including a share of income earned on assets used to discharge liabilities. d. Foreign Death Tax Credit My Trustee shall not allocate assets that qualify for the foreign death tax credit to the Survivor's Share unless all other assets or interests available for allocation have been so allocated. e. Insurance on the Life of My Surviving Spouse My Trustee shall not allocate any policy of insurance on the life of my surviving spouse to the Survivor's Share that is my separate property. f. Insurance on the Lives of Others Any incidents of ownership to a policy of insurance on the life of a person other than me shall be allocated to the Family Share. g. Lack of Property to Fully Fund the Survivor's Share If there is insufficient property qualifying for the federal estate tax marital ~ deduction to fully fund the Survivor's Share, the funding to the Survivor's Share shall be reduced accordingly. Section 3. Intention that Survivor's Share Qualify for Marital Deduction I intend that the Survivor's Share qualify for the federal estate tax marital deduction and this agreement shall be construed accordingly. All other provisions of this trust agreement shall be subordinate to that intent. If the granting of any right, power, privilege, authority, or immunity to my Trustee or another person and the imposition of any duty upon my Trustee or another person by any provision of this trust agreement would disqualify any share or interest of a beneficiary hereunder from qualifying for the federal estate tax marital deduction provided by Section 2056 of the Code, such provision shall be ineffective if and to the extent that the same if effective would so disqualify such share or interest. The provisions of this Section shall also apply to my probate estate, personal representative and all beneficiaries, devisees and legatees. Notwithstanding any other provision in this trust agreement to the contrary, my surviving spouse at any time shall have the right to direct my Trustee in writing to convert within a reasonable time any unproductive trust property to income producing property. Section 4. Disclaimer of Property i '`~-~ 7-3 Any property or portion of property that is disclaimed by my surviving spouse shall be held, administered or distributed according to the following terms: a. Property Disclaimed My surviving spouse may disclaim any property held or distributed to or for the benefit of my surviving spouse under this trust agreement. b. Time to Disclaim My surviving spouse may disclaim within the time limits and under the conditions permitted by the laws regulating disclaimers. c. Delivery of Disclaimer to My Trustee A disclaimer by my surviving spouse may be exercised by the delivery to my Trustee of an irrevocable and unconditional refusal to accept any or all property interests passing to my surviving spouse or the Survivor's Share. d. Disclaimer of Survivor's Share If my surviving spouse exercises a disclaimer with respect to any or all property set aside as the Survivor's Share, such disclaimed interest shall be added to the Family Share. e. Disclaimer of Family Share If my surviving spouse exercises a disclaimer with respect to any or all property set aside as the Family Share, such disclaimed interest shall be distributed under the relevant terms of this agreement as though my surviving spouse had predeceased me. Section 5. Retirement Accounts If my Trustee is named the beneficiary of an interest in one or more plans which are qualified under Internal Revenue Code Section 401 or one or more Individual Retirement Accounts qualified under Internal Revenue Code Section 408 (hereinafter "Retirement Accounts"), then my Trustee shall allocate the benefits payable from such Retirement Accounts to the Survivor's Trust (or a share hereunder) without underfunding the Family Trust, if possible. Furthermore, if one or more Retirement Accounts are distributed to the Survivor's Trust in installment payments, the following provisions shall apply: `'`" ?-4 a. Amount To Be Distributed My Trustee shall pay to or apply for the sole benefit of my survivmg spouse, at least quarterly, the greater of (i) all of the net income earned by the Retirement Account, or (ii) the amount required to be distributed from such Retirement Account under Internal Revenue Code Section 401(a)(9). My Trustee shall take all of the necessary action to cause the Retirement Account to distribute to the Survivor's Trust the amount required to be distributed to the Surviving Trustor under this paragraph. b. Qualifying Income Interest My Trustee shall take all of the necessary action to assure that the interest of my surviving spouse qualifies as a qualifying income interest for life pursuant to Internal Revenue Code Section 2056(b)(7). c. Principal and Income Allocation My Trustee shall allocate to the income of the Survivor's Trust all of the net income earned by the Retirement Account and paid to that trust regardless of whether the Retirement Account is allocated to principal for trust accounting purposes. My Trustee shall allocate to principal of the Survivor's Trust all other distributions from the Retirement Account. !. ~,,.,, d. Underproductive Property The surviving spouse shall have the power to direct my Trustee to compel any Retirement Account from which distributions are made to the Survivor's Trust to be invested in income-producing assets. e. Power to Accelerate Distributions My Trustee shall elect an option under each Retirement Account which allows my Trustee in its discretion to accelerate distributions and to receive one or more lump sum payments from such Retirement Account so that my Trustee has the flexibility to withdraw principal in its discretion from the Retirement Account. If such an option is not available under the Retirement Account, my Trustee shall take all of the necessary action to cause such Retirement Account to be transferred to an Individual Retirement Account which offers such flexibility and which is titled in the participant's name and is qualified under Internal Revenue Code Section 408; provided however, that such transfer is not treated as a taxable distribution for income tax purposes. i Article Eight Survivor's Trust Section 1. Rights of Surviving Spouse in the Survivor's Trust My Trustee shall hold, administer and distribute the assets of Survivor's Trust as follows: a. Payment of Income My Trustee shall pay to or apply for the benefit of the surviving spouse so long as the surviving spouse lives the entire net income of the Survivor's Trust in monthly or other convenient installments agreed upon by the surviving spouse and my Trustee, but nat less often than annually. If my Trustee is entitled to payments from any Retirement Account, it shall allocate to income from payments received in any calendar year an amount equal to the income earned by the account in such year, and any excess shall be allocated to principal, and if the payments in such year shall be less than the amount equal to the income earned by the account in such year, my surviving spouse shall have the continuing right to require my Trustee to withdraw from the account and pay to him/her as income an additional amount so that he/she can be paid an amount equal to such income. Notwithstanding the preceding sentence, if the Internal Revenue Service should determine that for the Survivor's Trust to qualify for the marital deduction all of the income earned by the account does not have to be distributed to my surviving spouse or be subject to his/her withdrawal right, then only the amount required for such qualification shall thereafter be distributed to him/her or be subject to his/her withdrawal right. b. General Power of Appointment Over Undistributed Net Income Upon the death of the surviving spouse, my Trustee shall distribute all of the trust property, including the trust principal and accrued and undistributed income, to any person or entity and upon any trust, terms and conditions, or to or in favor of the estate of the surviving spouse as the surviving spouse may direct by his or her last will yr living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. My Trustee may rely upon any instrument admitted to probate as the last will of the surviving spouse in carrying out the terms of the power of appointment and shall not be liable for any good faith act in reliance upon that ~--- 8-1 will even if for any reason it is later determined to be invalid with respect to its purported exercise of this power of appointment. If my Trustee receives no notice of the existence of a will of the surviving spouse within six (6) months after the death of the surviving spouse, my Trustee may distribute the trust assets and income as though this power of appointment had not been exercised and shall in that event be conclusively presumed to have acted in good faith, even if a valid will is thereafter discovered. c. Discretionary Payment of Principal At any time or times during the trust term my Trustee shall pay to or apply for the benefit of the surviving spouse so much of the principal of the Survivor's Trust as my Trustee deems proper for the surviving spouse's health, maintenance, support and education. In exercising discretion my Trustee shall give the consideration that my Trustee deems proper to all other income and resources then readily available to the surviving spouse for use for these purposes that are then known to my Trustee. d. Limited Power of Appointment By either a last will or by a living trust agreement the surviving spouse shall have the limited testamentary power to appoint to or for the benefit of my descendants some or all of the principal and any accrued but undistributed net ~,,, income of Survivor's Trust as it exists at the death of the surviving spouse. The surviving spouse may appoint trust assets under this limited testamentary power among my descendants in equal or unequal amounts, either directly or in trust as the surviving spouse directs. This limited testamentary power of appointment shall not be exercised in favor of the surviving spouse's estate, the creditors of the surviving spouse, the creditors of the surviving spouse's estate or in any way which would result in any economic benefit to the surviving spouse. Section 2. Trustee's Discretion to Pay Debts and Taxes The Survivor's Trust shall terminate upon the death of the surviving spouse. My Trustee, shall hold and administer the unappointed balance or remainder of the Survivor's Trust as follows: a. Surviving Spouse's Debts and Taxes My Trustee, in its sole discretion, may pay all or any part of the surviving spouse's following expenses, debts, claims and taxes becoming due or payable by reason of the surviving spouse's death: `~W = 8-2 1. Final medical expenses and all funeral costs; 2. Legally enforceable claims against the surviving spouse or the surviving spouse's estate; 3. Reasonable expenses of administration of this trust and the surviving spouse's probate estate if any; 4. Any allowances mandated by a court of competent jurisdiction to those dependent upon the surviving spouse; 5. Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the surviving spouse; and 6. Any penalties or interest on any of the above claims, debts or taxes owed by the surviving spouse or the surviving spouse's estate. Section 3. Payment by My Trustee or Personal Representative ~'~.... My Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of the surviving spouse's probate estate. Written statements by the surviving spouse's personal representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of my Trustee. My Trustee shall be under no duty to see to the application of any such payments made to the surviving spouse's personal representative. Section 4. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of the death of the surviving spouse, my Trustee shall have the right to make any available elections allowed under the law. My Trustee is authorized to sign and file any tax return required because of the death of the surviving spouse. Section 5. Administration of Survivor's Trust Remainder After payment of debts, expenses and taxes, my Trustee shall hold and administer the unappointed balance or remainder of the Survivor's Trust as provided in the Articles that follow. t '-' 8-3 Article Nine Family Trust Section 1. Rights of Surviving Spouse in the Family Trust My Trustee shall hold, administer and distribute the assets of the Family Trust as follows: a. Payment of Income My Trustee shall pay to or apply for the benefit of my surviving spouse, so long as my surviving spouse lives, the entire net income of the Family Trust, in monthly or other convenient installments agreed upon by my surviving spouse and my Trustee, but not less often than annually. b. Discretionary Payment of Principal At any time or times during the trust term, my Trustee shall pay to or apply for the benefit of my surviving spouse so much of the principal of the Family Trust as my Trustee, in its discretion, deems proper for my surviving spouse's health, maintenance, support and education. c. Guidelines for Trustee's Discretion No amount paid or applied need thereafter be repaid to my Trustee or restored to my trust. In exercising discretion, my Trustee shall give the consideration that my Trustee deems proper to all other income and resources that are known to my Trustee and that are readily available to my surviving spouse for use for these purposes. My Trustee shall accumulate and add to principal any net income not distributed. d. Surviving Spouse's Right to Withdraw Principal My surviving spouse shall have the power to withdraw from the Family Trust principal each calendar year those amounts that shall not exceed the greater of five thousand dollars ($5,000) or five (5) percent of the assets, valued as of the end of the preceding calendar year. My surviving spouse shall exercise this power by a written instrument signed by him or her and delivered to my Trustee. This power is noncumulative and to the extent it is not exercised by the end of January of each calendar year, it shall lapse. This power shall exist each year until the death of my surviving spouse. ~- 9-1 Section 2. Termination of the Family Trust On the death of my surviving spouse, the Family Trust shall terminate. All undistributed trust assets, including any accrued and undistributed net income, shall be held, administered and distributed in the Articles that follow. ti ~- 9-2 Article Eleven Division and Distribution of Trust Property Section 1. Division of Trust Property Into Shares My Trustee shall divide all trust property not previously distributed into separate shares as follows: Beneficiary Name Share DEBORAH FERN SULLIVAN 25% DAVID BALL OLEWILER 25% SUSAN JANE PERRY 2$% RACHEL ANN HOGAN 25% Section 2. Distribution of Trust Shares for My Beneficiaries The trust share of each beneficiary named in Section 1. of this Article who survives me shall be ~, held, administered and distributed as follows: a. Distribution of Trust Share for DEBORAH ,FERN SULLIVAN The trust share set aside for DEBORAH FERN SULLIVAN shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal My Trustee shall immediately pay to, or apply for the benefit of, DEBORAH FERN SULLIVAN all accumulated net income and principal, free of the trust. 11-1 ,, 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descen- dants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. b. Distribution of Trust Share for DAVID BALL OLEWILER The trust share set aside for DAVID BALL OLEWILER shall be held, administered and distributed as follows: 1. Distributions of Net income ~,,,,_., My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal My Trustee shall immediately pay to, or apply for the benefit of, DAVID BALL OLEWILER all accumulated net income and principal, free of the trust. 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. t ~= 11-2 If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descen- dants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. c. Distribution of Trust Share for SUSAN SANE PERRY The trust share set aside for SUSAN JANE PERRY shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal !~,, My Trustee shall immediately pay to, or apply for the benefit of, SUSAN JANE PERRY all accumulated net income and principal, free of the trust. 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descen- dants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. _,~ °~, 11-3 d. Distribution of Trust Share for RACHEL, ANN HOGAN The trust share set aside for RACHEL ANN HOGAN shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall apply to, or for the benefit of, such beneficiary, at least monthly, all of the net income from such trust share. 2. Distributions of Principal My Trustee, in its sole and absolute discretion, shall apply to, or for the benefit of, RACHEL ANN HOGAN so much of the principal from as my Trustee deems advisable for the education, health, maintenance and support. 3. Distribution on Death of Beneficiary ~ If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descen- dants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. Section 3. Distribution of Trust Share for Descendant of Deceased Child My Trustee shall promptly distribute, free of the trust, all accumulated net income and principal of the trust share set aside for each of my deceased children to their descendants, if any, per stirpes. ~~-- 11-4 If airy such descendant dies before the complete distribution of his or her trust share, that descendant's trust share shall terminate and my Trustee shall distribute the balance of the trust property to such descendant's then living descendants, per stirpes. If such descendant has nv then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants, per stirpes. If I have no then living descendants, our Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. Section 4. Distributions to Underage or Disabled Beneficiaries '. Notwithstanding any other provision in this trust agreement, if any person otherwise entitled to receive a distribution of trust property is under 25 years of age or is mentally disabled or legally incompetent as defined in Article Twelve, my Trustee shall retain and administer that person's trust property for his or her benefit as follows: a. My Trustee's Discretion My Trustee may pay to or apply for the benefit of such beneficiary so much of the net income and principal of the trust as my Trustee, in its discretion, deems proper considering all other sources of income and resources available to such beneficiary and known to my Trustee. ~ b. Payments Made to Beneficiary or Personal Representative a..- My Trustee is authorized to make payments under this Section either directly to the beneficiary, to the beneficiary's personal representative or to any other person my Trustee may deem proper to be used for the benefit of the beneficiary and for the downpayment of a home or business. c. Trustee's Decisions are Final All decisions by my Trustee as to those it makes payment to, the purposes for which these payments are made, and the amounts to be paid out of the trust are within my Trustee's sole but reasonable discretion. d. Undistributed Net Income All undistributed net income shall be accumulated and added to the principal of the trust. i ~'`" 11-5 e. Termination and Distribution My Trustee shall distribute the trust property to a beneficiary under this Section when such beneficiary reaches age 25, or when he or she is no longer disabled as determined by a court of competent jurisdiction, or upon certification by two licensed physicians that such beneficiary is able to properly care for his or her property and person. f. Death of Disabled or Underage Beneficiary Upon the death of a beneficiary under this Section, my Trustee shall distribute all of such beneficiary's remaining trust share, including the trust principal and accrued and undistributed income, to any person or entity, and upon any trust, terms, and conditions, or to or in favor of the estate of such deceased beneficiary, as he or she may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. `~ 11-6 Article Twelve Distribution if No Designated Beneficiaries NONE .... `~- 12-1 Article Thirteen Trustee Administration Section 1. Co-Trustees to Act by Majority Vote At any time that there are two or more Trustees serving under this agreement they shall act by majority vote and any exercise of a power or discretion by a majority of the Trustees shall have the same effect as an exercise by all of them. If the Trustees are not able to reach agreement on any decision as set forth in this Section they shall petition a court of competent jurisdiction for instructions and shall take no action on the disputed matter until a court order deciding the issue has been rendered. Section 2. Power to Delegate Notwithstanding any other provision of this agreement, any one or more of the Co-Trustees serving under this agreement may from time to time delegate to another Co-Trustee or Co- Trustees routine acts of trust administration. Section 3. No Bond Required No 'Trustee under this agreement shall be required to post any bond for the faithful performance of its responsibilities. Section 4. Trustee Compensation My Trustee shall be entitled to reasonable compensation for services rendered payable without the need for a court order. In calculating the amount of compensation customary charges for similar services in the same geographic area for the same time period shall be used as guidelines. My Trustee shall also be entitled to reimbursement for reasonable costs and expenses incurred during the exercise of its duties under this agreement. Any corporate fiduciary shall be entitled to receive compensation for its services in accordance with its published fee schedule in effect from time to time. l +`" 13-1 Section 5. Change in Corporate Trustee ~. Any corporate successor to the trust business of any corporate Trustee named under this agreement or acting hereunder shall succeed to the capacity of its predecessor without reconveyance or transfer of trust property. Section 6. Power to Divide or Combine Trusts My Trustee shall have the power to divide a single trust into separate shares each to be administered in accordance with the terms and conditions of the single trust from which they were created when my Trustee in its discretion determines that division is desirable or advisable in view of tax considerations, including considerations related to the income tax, the gift tax, the estate tax or the generation-skipping transfer tax or other objectives of the trusts and their beneficiaries. My Trustee shall not be required to make a physical segregation or division of the various trust shares created under this trust agreement except as segregation or division may be required by reason of the termination and distribution of any of the trusts, but my Trustee shall keep separate accounts and records for different undivided interests. My Trustee in its discretion shall have the further power to combine two or more trusts having ~ substantially the same terms into a single trust for purposes of administration when tax or other `~-- factors indicate that such combination would be desirable or advisable. In deciding whether to combine trusts, my Trustee should consider the generation-skipping "inclusion ratio" of the trusts to be combined. Trusts having the same inclusion ratios may be combined. Trusts having different inclusion ratios should generally not be combined unless their inclusion ratios are maintained unchanged through substantially separate and independent shares of different beneficiaries within the meaning of I.R.C. Section 2654(b), and the applicable regulations thereunder. Specifically, my Trustee has the authority to allocate any portion of my exemptions under Internal Revenue Code Section 2631(a) to property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death, and my Trustee has the authority to make the special election under Internal Revenue Code Section 2652(a)(3). If Internal Revenue Code Section 2631(a) or 2652(a)(3) is not interpreted as to allow a Trustee to exercise such election, then my personal representatives is authorized to allocate my exemptions and to exercise the said special election. If my Trustee considers that any distribution from a trust or share hereunder, other than pursuant to a power to withdraw or appoint, is a taxable distribution subject to the federal generation-skipping transfer tax payable by the distributee, my Trustee may increase the distribution by an amount which my Trustee would estimate to be sufficient to pay that tax, and ~~ 13-2 shall charge the same against the trust or share to which the tax relates. If my Trustee considers that any termination of an interest in the trust property hereunder is a taxable termination subject to the federal generation-skipping transfer tax, my Trustee may pay that tax from the portion of the property to which the tax relates, without any adjustment of the relative interests of the beneficiaries. - Section 7. Termination of Small Trust My Trustee shall have the power in its discretion to terminate any trust created under this trust agreement whenever it becomes so small in relation to the costs of administration as to make continuing administration uneconomical. Upon termination my Trustee shall distribute the principal and any accrued or undistributed net income to the income beneficiaries in proportion to their shares of the income. If no fixed amount of income is payable to specific beneficiaries, my Trustee shall distribute the principal and any accrued or undistributed net income in equal shares to those beneficiaries who would then be entitled to income payments from the trust. Section 8. Limit on Trustee's Discretion Notwithstanding any language purporting to confer absolute, sole or unrestricted discretion on my Trustee in exercising any discretionary power with respect to this trust, my Trustee shall at all times act in accordance with fiduciary principles and shall not act in bad faith or in disregard of the purposes of my trust. Nothwithstanding any other provision in this trust agreement, no individual Trustee who is also a beneficiary hereunder shall have any right, power, duty or discretion concerning this trust if such right, power, duty or discretion conferred upon such Trustee under this trust agreement is determined to be a general power of appointment under Internal Revenue Cade Section 2041 or 2514 which would cause any assets of this Trust to be included in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under a legal obligation to any beneficiary of this trust or other person shall under any circumstances partake in any decisions relating to any discretionary distributions of income or principal of this trust which can be used for any such legal obligation to any such beneficiary or other person. .Section 9. Written Notice to Trustee ~~ Until my Trustee receives written notice of any death or other event which triggers the right to payments from any trust created under this agreement it shall incur no liability for distributions made in good faith to persons whose interests may have been affected by such event. L-- 13-3 Section 10. Duty to Account My Trustee shall render accounts, upon request, to the income beneficiaries under this trust agreement at least annually, at the termination of a trust created hereunder, and upon a change in the Trustees in the manner required by law. Section 11. No Court Supervision No trust created under this agreement shall require the active supervision of any state or federal court. ~, ~...- l ~~- 13-4 Article Fourteen Trustee Investment Powers Section 1. Trustee's Powers To carry out the purposes of the trusts created under this agreement and subject to any limitations stated elsewhere in this instrument my Trustee shall have all of the following powers, in addition to all of the powers now or hereafter conferred on Trustees by law: a. Retention of Property My Trustee shall have the power to retain any property received into the trust at its inception or later added to the trust without regard to whether the trust investments are diversified as long as my Trustee considers that retention is in the best interests of the trust or in furtherance of my goals in creating the trust. My Trustee shall have the power to invest and reinvest in any property that may be considered by applicable state law to be underproductive or unproductive in nature, and specifically to be exempt from any minimum income requirements called for under local law. 1 ~....- b. Additions My Trustee shall have the power to receive additions to the assets of the various trusts created under this agreement from any source. c. Business Participation My Trustee shall have the power to terminate, to continue or to participate in the operation of any business enterprise including a corporation a sole proprietorship or a general or limited partnership and to effect any form of incorporation, dissolution, liquidation, reorganization including but not limited to recapitalization and reallocation of classes of shares or other change in the form of the business enterprise or to lend money or make a capital contribution to any such business enterprise. d. Permissible Investments My Trustee shall have the power to invest and reinvest the assets of the trust as my Trustee may determine to be in the best interests of the trust without limitation by any law applicable to investments by fiduciaries. The permitted 14-1 investments and reinvestments may include securities such as common or „r preferred stock, mortgages, notes, subordinated debentures and warrants of any corporation and any common trust fund administered by a corporate fiduciary or other property, real or personal, including savings accounts and deposits and interests in mutual or money market funds or investment trusts, annuities and insurance whether or not such investments are unsecured or of a wasting nature. My Trustee shall have the power to obtain, by purchase or by gift (or by conversion, reissue, consolidation or by any other means), and hold as an asset of this trust, policies of insurance on my life or any other beneficiary of this trust. My Trustee is authorized and empowered to exercise, either before or after my death, all of the rights, options, elections or privileges exercisable in connection with such policies. These rights and options should include, but not be limited to, disability benefits, the right to borrow money with which to pay premiums (or other charges) on any policy owned by this trust (including any automatic premium loan feature) or for any other trust purpose, the right to elect among settlement options offered by the insurance company which issued such policy, the right to convert such policy to paid-up insurance, extended term insurance or to any different form of insurance, and the right to arrange for the automatic application of dividends in reduction of premium payments (or other charges), with regard to any policy of insurance held in the trust estate. ~ e. Dealing with Property ~._.- My Trustee shall have the power to acquire, grant or dispose of property, including puts, calls and options (including options on stock owned by the estate), for cash or on credit including maintaining margin accounts with brokers at public or private sale upon such terms and conditions as the fiduciary may deem advisable and to manage, develop, improve, exchange, partition, change the character of, abandon property or any interest therein or otherwise deal with property. Specifically, my Trustee shall have the power to use and expend the trust income and principal to conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; to take all appropriate remedial action to contain, clean up or remove any environmental hazard including a spill, release, discharge or contamination, either on my Trustee's own accord or in response to an actual or threatened violation of any envirorunental law or regulation thereunder; to institute legal proceedings concerning enviromnental hazards or contest or settle any such legal proceedings brought by any local, state or federal agency concerned with environmental compliance, or by a private litigant; to comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; to employ agents, consultants and legal I ~`"' 14-2 counsel to assist or perform the above undertakings or actions; and in general to take all appropriate actions to prevent, identify, or respond to any actual or threatened violations of any environmental law or regulation thereunder. No Trustee under this trust agreement shall be liable for any loss or depreciation in value sustained by this trust as a result of the Trustee retaining any property upon which there is later discovered to be hazardous materials or substances requiring remedial action pursuant to any federal, state or local environmental law, unless the Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. Moreover, no Trustee shall be obligated to accept any property on behalf of this trust without first having the opportunity to satisfy itself, in its sole discretion, that such property is not contaminated by any hazardous or toxic materials or substances, and that such property is not being used and has never been used for any activities directly or indirectly involving the generation, use, treatment, storage, disposal, release, or discharge of any hazardous or toxic materials or substances. pinally, such Trustee shall have the power to disclaim any power which, in its sole discretion, will ox may cause such Trustee to be considered an "owner" or "operator" of property held in our trust estate under the provisions of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), as amended from time to time. This power to disclaim as contained herein shall apply to any such power, whether actually set forth under this trust agreement, incorporated by reference herein, or granted or implied by any statute ~2:.._.- or rule of law. f. Borrowing Authority My Trustee shall have the power to borrow funds from any person including my Trustee guarantee indebtedness or indemnify others in the name of the trust and to secure any such obligation by mortgage, pledge, security interest or other encumbrance and to renew, extend or modify any such obligation for a term within or extending beyond the administration of the term of the trust. No lender shall be bound to see to or be liable for the application of the proceeds of any obligation and my Trustee shall not be personally liable for any obligation. g. Leasing Authority My Trustee shall have the power to make, renew or amend for any purpose a lease as lessor or lessee for a term within or beyond the term of the trust with or without option to purchase. h. Natural Resources i ~-~" 14-3 My Trustee shall have the power to enter into any arrangement or agreement including a lease, pooling or unitization agreement, for exploration, development, operation, conservation and removal of minerals or other natural resources. i. Voting Rights My Trustee shall have the power to vote a security in person or by general or limited proxy, to participate in or consent to any voting trust, reorganization, dissolution, liquidation or other action affecting any securities and to deposit securities with and transfer title to a protective or other committee. j. Title to Assets My Trustee shall have the power to hold securities and other property in negotiable form or in the name of a nominee (including "street name" of a broker) or by deposit to a clearing corporation with or without disclosure of the Trustee relationship, but my Trusteeshall be responsible for the acts of any nominee or clearing corporation in connection with the property. k. Insurance My Trustee shall have the power to insure the assets of the trust against any risk and my Trustee against liability with respect to third persons. 1 1. Settlement of Disputes My Trustee shall have the power to pay or contest any debt or claim and to compromise, release and adjust any debt or claim and to submit any matter to arbitration. m. Payment of Expenses My Trustee shall have the power to pay any taxes, assessments, reasonable compensation of my Trustee and other expenses incurred in the collection, management, care, protection and conservation of the trust property. n. Principal and Income My Trustee shall have the power to allocate items of income or expenditure to either income or principal and to create reserves out of the income all as provided 'by law and to the extent not so provided to allocate or create reserves as my Trustee in its discretion deems appropriate and my Trustee's decision made in good faith with respect thereto shall be binding and conclusive on all persons. i ~" 14-4 Notwithstanding the preceding sentence, if the Survivor's Trust (or a share hereunder) is the beneficiary or owner of a Retirement Account, income earned after the participant's death in the account shall be income of the Trust or share, and if my Trustee is required to pay all of the trust income to a beneficiary, my Trustee shall collect and pay the income of the account to the beneficiary at least quarterly (and to the extent that all of the income cannot be collected from the account, the deficiency shall be paid from the principal of the trust). o. Division of Trust My Trustee shall have the power to make any distribution or payment in kind or in cash or partly in kind and partly in cash and to cause any share to be composed of cash, property or undivided interests in property different in kind from any other share either pro rata or non pro rata without regard to differences in the tax basis of such property and without the requirement of making any adjustment of the shares by reason of any action taken pursuant hereto. Any division., allocation, apportionment or valuation of the property to distribute the assets to or among any of the trusts or beneficiaries shall be made by my Trustee and the good faith determination of my Trustee shall be binding and conclusive on all parties. p. Merger of Trust t, ~.,,.., If at any time the Trustees are Trustees of two or more Trusts or Shares with substantially the same terms and benefiting the same beneficiaries, created hereunder, or under any other instrument by the Trustors or by any other person, the Trustees may commingle the assets of such Trusts or Shares and hold them as a single Trust or Share. q. Litigation My Trustee shall have the power to prosecute or defend actions, suits, claims or proceedings for the protection or benefit of the trust and my Trustee in the performance of my Trustee's duties. r. Employment of Agents My Trustee shall have the power to employ agents including attorneys, accountants, investment advisors, custodians, appraisers or others to advise or assist my Trustee and to delegate to them fiduciary powers and to indemnify them against liability for positions taken in good faith and with reasonable basis. s. Corporate Fiduciary 14-5 ~ If any stock of a corporate Trustee or of any affiliate or successor of a corporate y~ Trustee shall be included in the assets of the trust, the Trustee shall have full authority in the Trustee's sole discretion and notwithstanding any regulation or rule of law to the contrary to retain the stock and any increases resulting from stock dividends and stock splits and from the exercise of purchase rights and the purchase of fractional shares needed to round out fractional share holdings that may arise concerning the stock. The Trustee shall vote the stock either directly or by proxy except to the extent the Trustee is prohibited by law from voting the stock in accordance with the written instructions of a majority of the living beneficiaries then entitled to current distributions of income or their personal representatives. In the event there are no eligible beneficiaries to give instructions, the Trustee is authorized to vote the stock in the best interests of the beneficiaries in view of the purposes for which the trust was created. t. Investment Transactions With regard to record keeping for investment transactions, my Trustee need not provide ,copies of confirmations or similar notifications each time a trade or investment transaction occurs, but investment transactions shall be set forth in my Trustee's periodic accounting. u. Repairs and Improvements `~ My Trustee shall have the power to make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. v. Business Personnel My Trustee shall have the power to elect or employ directors, officers, employees, partners or agents of any business and to compensate such persons whether or not any such person is a Trustee, director, officer, partner or agent of a Trustee or a beneficiary of the trust. w. Farm or Ranch Property With respect to farm or ranch property, my Trustee shall have the power to participate in and operate any farming (including tree farming) or ranch operation personally or with hired labor, tenants or sharecroppers to lease any farm for cash or a share of crops under a lease which permits or precludes the material participation of my Trustee, to fertilize and improve the soil, to employ conservation practices, and to participate in government programs and to perform any other acts deemed necessary or desirable to operate the property. In making a decision whether to materially participate in farming or ranch operations, my l `~ 14-6 Trustee shall consider whether an election should be made or has been made „r under IRC § 2032A to qualify for special farm-use valuation. x. Ancillary Trustees If for any reason my Trustee deems it advantageous to act through an ancillary Trustee, my Trustee may designate an ancillary personal representative or Trustee qualified to serve in the jurisdiction where such ancillary Trustee is to act and may delegate to such ancillary Trustee such of the powers granted under this agreement as my Trustee deems advisable without being chargeable with loss if any arising out of such designation or delegation. My Trustee may specify whether any corporate Trustee or any person or persons acting in an ancillary capacity hereunder shall serve with or without bond. Except as may be otherwise specifically provided, no ancillary Trustee need comply with the provisions of any Uniform Trustee's Accounting Act, the Uniform Trust Act or similar acts in force in any state where the Trustee may be acting. y. Retention of Closely Held Interest My Trustee shall have the power to retain any real estate interests, closely held securities or affiliated companies or business interests and to sell or dispose of such interests only after careful consideration and after determining that sale or l disposition is in the existing circumstances in the best interests of the trust or its ..~ beneficiaries. If at any time, this trust holds any stock in an S corporation, and our Trustee deems it appropriate for such corporation to maintain its Subchapter S election, my Trustee may take all of the necessary actions to segregate the S corporation stock and assets of this trust, and in my Trustee's sole but reasonable discretion, and otherwise consistent with the terms of this trust to the greatest extent possible, may form new trusts and may amend the terms of this trust agreement as would be necessary to establish Qualified Subchapter S Trusts to hold the said S corporation stock and assets in compliance with Internal Revenue Code Sections l 361(b) and 1361(d)(3). z. Exercise of Authority Except as otherwise provided in this agreement, my Trustee shall have the power to do all acts that might legally be done by an individual in absolute ownership and control of property. ~`' 14-7 Article Fifteen General Provisions Section 1. Spendthrift Protection Neither the principal nor the income of any trust created or contained under this agreement shall be liable for the debts of a beneficiary nor shall the same be subject to seizure by any creditor of any beneficiary under any lien or proceeding at law or equity. Except to the extent otherwise expressly provided in this agreement, no beneficiary shall have authority or power to sell, assign, transfer, encumber or in any manner to anticipate or dispose of a beneficial interest whether income or principal. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim by any beneficiary. Section 2. The Rule Against Perpetuities Unless sooner terminated or vested in accordance with other provisions of this agreement, all interests not otherwise vested including but not limited to all trusts and powers of appointment created hereunder shall terminate twenty-one (21 }years after the death of the last survivor of the group composed of me and my lineal descendants living on the date of my death. At that time ~W.. distribution of all principal and all accrued, accumulated and undistributed income shall be made to the persons then entitled to distributions of income and in the manner and proportions herein stated or if not stated equally irrespective of their then attained ages. Section 3. Incompetency and Disability For all purposes under this agreement a person shall be deemed disabled, incompetent or legally incapacitated if and so long as a guardian or conservator of his or her person or estate duly appointed by a court of competent jurisdiction continues to serve, or upon certification by two licensed physicians that such person is unable properly to care for his or her person or property. Section 4. Income and Principal Payments All payments of income or principal shall be made in such of the following ways as my Trustee determines appropriate: ~`-~ 15-1 a. To each respective beneficiary in person upon his or her personal receipt; b. Deposited in any bank to the credit of such beneficiary in any account carried in his or her name or jointly with another or others; c. To the parent or legal representative of the beneficiary; d. To a Custodian under a Uniform Transfers to Minors Act selected by my Trustee for such period of time under applicable law as our Trustee determines appropriate; e. To some near relative, friend or institution having primary responsibility for the care and custody of the beneficiary; £ By my Trustee using such payment directly for the benefit of such beneficiary; or g. To my Trustee of any revocable trust of which the beneficiary is the Trustor. ~ Section 5. Education ~~ For all purposes under this agreement the term "education" shall be given broad interpretation and may include but not be limited to: a. High School Education at public or private elementary or high schools including boarding schools. b. College Undergraduate and graduate study in any and all fields whatsoever whether of a professional character in colleges or other institutions of higher learning. c. Specialized Training Specialized formal or informal training in music, the stage, the handicrafts, the arts or vocational or trade schools whether by private instruction or otherwise. 4 '~-- 1 S-2 d. Other Educational Activities Any other activity including foreign or domestic travel which shall tend to develop fully the talents and potentialities of each beneficiary regardless of age. Section 6. No-Contest Clause If any person or entity, other than me, singularly, or in conjunction with any other person or entity, directly or indirectly, contests in any court the validity of this trust agreement, including any amendments thereto, then the right of that person or entity to take any interest in the trust property shall cease, and that person (and his or her descendants) or entity shall be deemed to have predeceased me. Section 7. Disclaimer by Beneficiary No beneficiary shall be entitled to accelerate any distribution to the beneficiary or to terminate his or her trust interest and thereafter receive outright distribution by use of a disclaimer. Section 8. Simultaneous Death ~`--' If any beneficiary under this agreement and I die under circumstances in which the order of their deaths cannot be established, I shall be deemed to have predeceased the beneficiary and this agreement shall be construed accordingly. Section 9. Children and Issue For purposes of this agreement "children" means the lawful blood descendants in the first degree of the parent designated and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated provided, however, that if a person has been adopted that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then-living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. (~ " t 15-3 . Section 10. Definition of Death Taxes The term "death taxes" as used in this agreement shall mean all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of ~fhe decedent or by reason of the decedent's death including penalties and interest but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. c. Any federal or state tax imposed on ageneration-skipping transfer as that term is defined in the federal tax laws unless that generation- skipping transfer tax is payable directly out of the assets of a trust created by this instrument. Section 11. Words Relating to the Internal Revenue Code As used in this agreement the words "gross estate," "adjusted gross estate," "taxable estate," l "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," ~`-- "pass" and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words leave for the purposes of applying the Internal Revenue Code to my estate. For purposes of this agreement my "available generation-skipping transfer exemption" means the generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986 as amended in effect at the time of my death reduced by the aggregate of (1) the amount if any of my exemption allocated to my Lifetime transfers by me or by operation of law, and (2) the amount, if any, I have specifically allocated to other property of my gross estate for federal estate tax purposes. For purposes of this trust agreement if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired including extensions and I have not yet filed a return, it shall be deemed that my generation- skipping transfer exemption has been allocated to these transfers to the extent necessary and possible to exempt the transfers from generation-skipping transfer tax. Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. `-- 15-4 ~. Section 12. Personal Representative For purposes of this agreement the term "personal representative" shall mean Trustee, executor, executrix, administrator, administratrix, conservator, guardian, custodian or any other type of personal representation. Section 13. Gender and Number In this agreement where appropriate except where the context otherwise requires, the singular includes the plural and words of any gender shall not be limited to that gender. Section 14. Definition of Per Stirpes As used in this agreement when a distribution~to beneficiaries is "per stirpes" it shall mean that the distributions are to be divided into as many equal shares as there are then-living children of such beneficiaries and deceased children of such beneficiaries who left then-living descendants. Each then-living child of the beneficiary shall receive one share and the share that is allocated to each deceased child of the beneficiary shall be divided equally among such deceased child's then-living descendants. Section 15. Captions The captions of Articles, Sections and Paragraphs used in this agreement are for convenience of reference only and shall have no significance in the construction or interpretation of this agreement. Section 16. Severability Should any of the provisions of this agreement be for any reason declared invalid, such invalidity ~~. shall not affect any of the other provisions of this agreement and all invalid provisions shall be ~~'wholly disregarded in interpreting this agreement. ~- 15-5 • t f . .Section 17. Statutory References Unless the context clearly requires another construction each statutory reference in this agreement shall be construed to refer to the statutory section mentioned, related successor sections and corresponding provisions of any subsequent law including all amendments. Section 18. Governing State Law This agreement and the trusts created under it shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I have executed this agreement on the date set forth on the first page of this agreement. I certify that I have read the foregoing revocable living trust agreement and that it correctly states the terms and conditions under which my trust property is to be held, managed and disposed of by my Trustee(s). I approve this revocable living trust in all particulars and request my Trustee(s) to execute it. DEAN B. OLEWILER, Trustor Q ~~ DEAN B. OLEWILER, Trustee JANE B. OLEW[LER, Trustee 1 ~- 15-6 ~, STATE OF PENNSYLVANIA ) SS COUNTY OF DAUPHIN ) On this the ~yday o , 19~~0 ,before me, ~e-y P~~- , the undersigned officer, p onally appeared DEAN B. OLEWILER, Trustor, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purposes therein contained. In witness whereof I hereu set my hand and official seal. Notary Public ~ ~~_____,.~.....___------- I r7i1^Ipr L-. I ~~ ,~ {'arn~rl I't:btiC ~ss Title of Officer '~ s^,+C,,~.;i~~n4~E}~[~~~~,{rhy i0.1~?9 STATE OF PENNSYLVANIA } SS COUNTY OF DAUPHIN ) 6~~` .~ . ~e~ On this the / day of , 19~~ ,before me, `ems , the undersigned officer, per ally appeared DEAN B. OLEWILER and JANE B. OLEWILER, Trustees, known to me (or satisfactorily proven) to be the persons whose names, are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. In ' nes whereof I hereu set my hand and official seal. Notary Public --~ -~-- ----~ """"-J ~'~ 1~f' ';ti ' `~ ~ ~ ~.~ i~ F c ~ '~~' a ({Ili'{!C ~ 4~ i,: '~ J {', ~ ~~ ~: ~ht't~/ r - Title of Officer --- -- °~ _ `°` ~- ~ 15-7 SECOND AMENDMENT TO ~ ~ O P~ THE DEAN B. OLEWILER LIVING TRUST On January 10, 1996, I, DEAN B. OLEWILER signed the DEAN B. OLEWILER LIVING TRUST, as Trustor, more formally known as DEAN B. OLEWILER and JANE B. OLEWILER, Trustees, or their successors in trust, under the DEAN B. OLEWILER LIVING TRUST dated January 10, 1996, and any amendments thereto. On May 7, 1998, I signed a First Amendment to the DEAN B. OLEWILER LIVING TRUST. On March 11, 2006, JANE B. OLEWILER died and I became the sole Trustee of the IRAN R. OT,EWIT,ER LIVING TRUST, Pursuant to the right reserved to me under Article Four, Section 3.b. of the trust agreement referred to above which allows me to amend the DEAN B. OLEWILER LIVING TRUST, in writing at any time, I hereby amend said Living Trust in the following respects: 1. The First Amendment to the DEAN B. OLEWILER LIVING TRUST is hereby revoked in its entirety. 2. I confirm and readopt the remaining provisions of the DEAN B. OLEWILER LIVING TRUST, reserving to myself the right to amend further said trust agreement and this amendment thereto in accordance with the provisions of Article Four of said agreement. ;,- ~ ~~ Dated: _y ~ ~~ ~ ~2r ~ 2 f ~f ~.~ DEAN B. OLEWILER, Trustor and Trustee COMMONWEALTH OF PENNSYLVANIA) COUNTY OF DAUPHII~1 } We, ~..~ -~c::~ ~ ~=~~~n ~- and ~ % ~~;~~ k~ ~;~ R ~' ~ ~.ai; c 4~ ,the witnesses whose names are signed to the attached or foregoing instrument, being duly qualified according to law da depose and say that we were present and saw the trustor sign and execute the instrument as the Second Amendment to the DEAN B. OLEWILER LIVING TRUST; that the trustor signed willingly and executed it as his free and voluntary act for the purposes therein expressed; that each subscribing witness in the hearing and sight of the trustor signed the instrument as a witness; and that to the best of our knowledge the trustor was at that time eighteen or more years of age, of sound mind and under no constraint or undue influence. ~ ~~l. ~ WITNESS ~~ t ~~ ~~ k WI ,\ `~/ I, DEAN B. OLEWILER, trustor, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as the Second Amendment to the DEAN B. OLEWILER LIVING TRUST; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ,. DEAN B. OLEWILER, Trustor Subscribed and sworn to and acknowledged before me by DEAN B. OLEWILER, the trustor, and subscribed and sworn to before me by ~~.--~,-~ ~=- .1_-~~~-:c::, and ,~~,c~:~,,.t ~~~; i,,t,;;~ ~ e `~ ,witnesses, on tJ~~~ ~ ~ , 2006. of blic COMMONWEALTH Of PENNSYLVANIA Notarial Sea! Amyy M, Moya, Notary Public Lower Paxton Twp., Dauphin Count~~ My Commission Expires San. 29, 2008 Member, Penn5yluania Association of Notaria~ The JANE B. OLEWILER LIVING TRUST prepared for JANE B. OLEWILER 3AMES, SMITH & DURKIN Attorneys-at-Law 134 Sipe Avenue llummelstown, Pennsylvania 17036 (717) 533-3280 FAX (717) 533-2795 © JAmes, Smith & Durkin AI{ Rights Reserved ~ ~._ JANE B. OLEWILER LIVING TRUST Table of Contents Article One Trust Creation ...................................... 1-1 Article Two The Trust Estate ..................................... 2-1 Article Three Appointment of Trustees ................................ 3-1 Article Four Trustor's Lifetime Rights . .............................. 4-1 Article Five Trust Administration Upon My Death ...................... 5-1 Article Six Specific Distributions of Trust Property ..................... 6-1 Article Seven Division into Survivor's Trust and Family Trust ................ 7-1 Article Eight The Survivor's Trust . ................................. 8-1 Article Nine The Family Trust .................................... 9-1 Article Ten Common Pot Trust .................................. 10-1 Article Eleven Division and Distribution of Trust Property . ................. 11-1 Article Twelve Distribution If No Designated Beneficiaries . ................. 12-1 Article Thirteen Trustee Administration ............................... 13-1 Article Fourteen Trustee Investment Powers ............................. 14-1 Article Fifteen General Provisions ................................... 15-1 i JANE B. OLEWILER LIVING TRUST Article One Trust Creation Section 1. Parties to My Trust This trust agreement dated SAN I 0 1996 is made between JANE B. OLEWILER, the Trustor, also known as JANE B. OLEWILER, and the following initial Trustee(s): JANE B. OLEWILER DEAN B. OLEWILER Section 2. Name of My Trust This trust may be referred to as the: JANE B. OLEWILER LIVING TRUST, dated JAN ~ 0 1996 ~ The formal name of my trust and the designation to be used for the transfer of title to the name '`"`r of my trust is: JANE B. OLEWILER and DEAN B. OLEWILER, Trustees, or their successors in trust, under the JANE B. OLEWILER LIVING TRUST dated ~qN 1 p 1996 and any amendments thereto Section 3. Revocable Living Trust My trust is a revocable living trust. Section 4. Trustor as Trustee Unless otherwise provided in this trust agreement, when I am serving as Trustee under this trust, I may conduct business and act on behalf of my trust without the consent of any other Trustee. Section 5. My Family a. Marital Status I am currently married and my spouse's name is DEAN B. OLEWILER. All references to my spouse in this trust agreement are to him. A. The name(s) and birth date(s) of the children of JANE B. OLEWILER are: Name DEBORAH FERN SULLIVAN DAVID BALL OLEWILER SUSAN JANE PERRY RACHEL ANN HOGAN Birth date August 28, 1951 August 24, 1953 December 18, 1955 March 11, 1959 All references to the children of JANE B. OLEWILER in this instrument are to these children and any children subsequently born to or adopted by her. r F:. „~ . 1-2 Article Two The Trust Estate Section 1. Initial Transfer of Property I hereby assign, convey, transfer and deliver to my Trustee all property set forth on Schedule "A", attached hereto, and made part of this trust agreement. My Trustee acknowledges receipt of all assets listed on the attached Schedule. All assets titled in the name of my trust or in the name of my Trustee, but not listed on Schedule "A", shall be considered a part of my trust estate as if they had been set forth on the attached Schedule. Section 2. Additional Transfer of Property My Trustee is authorized to accept additional transfers of property interests of all kinds, at any time in any manner by me or any other person or entity. All property interests received by transfer, assignment, gift, bequest, devise or beneficiary i1 designation shall become a part of my trust estate unless disclaimed by my Trustee. Section 3. Composition of Trust Property In addition to the property described in the previous Sections, my trust estate shall include the following: a. All insurance policies transferred to my trust or policies in which my trust is named as beneficiary plus the proceeds of those policies; b. Any interest in any pension, retirement or death benefit, bonus, profit-sharing or employee's savings plan or any similar contract created or entered into by an employer for the benefit of some or all employees which is transferred to my trust or in which my trust is named as beneficiary and all proceeds of any such benefit, bonus, plan or contract; and 2-1 c. Any other property or interest in property which becomes subject to my trust. Section 4. Acceptance of Trust Property All property transferred to my trust and not disclaimed by my Trustee shall be held, administered and distributed according to the terms of this agreement. Section 5. Trust Property Schedule The trust property transferred to my trust is set forth on Schedule "A". 1 ~.: 2-2 Article Three Appointment of Trustees 4~~ Section 1. Definition of Trustee All references in this agreement to "Trustee" shall be deemed a reference to the person or entity who is then serving as Trustee and shall include alternate or successor Trustees or Co-Trustees unless the context requires otherwise. Section 2. Resignation of a Trustee Any Trustee may resign at any time without court approval by giving written notice to me or to my personal representatives. If I am not living, written notice shall be given to my successor Trustee, or if there is no successor, to the beneficiaries then entitled to receive income or principal distributions under this agreement, to their respective personal representatives, or if such beneficiaries then be minors, to the persons having the care or custody of them. Section 3. Removal of a Trustee Any Trustee may be removed under this agreement as follows: a. While I am Both Alive and Competent While I am both alive and legally competent, I shall have the right to remove any Trustee appointed under this agreement at any time with no requirement that the removed Trustee receive any reason for such termination. b. Removal by Others After my death or legal incompetency, any Trustee may be removed by a majority vote of the beneficiaries then entitled to receive income or principal distributions under this trust agreement or their personal representatives at any time for cause. c. Notice to Removed Trustee Written notice of removal under this agreement shall be effective immediately when signed by the person or persons authorized to make the removal and delivered to the Trustee personally or deposit by United States certified mail, ~~`-- 3-1 return receipt requested. The written notice removing a Trustee shall designate a successor Trustee. d. Transfer of Trust Property The Trustee so removed shall promptly transfer and deliver to the successor Trustee all property of the trust under its possession and control. Section 4. Designated Successor Trustees Whenever a Trustee is removed, dies, resigns, becomes legally incapacitated, or is otherwise unable or unwilling to serve, that Trustee shall be replaced as follows: a. The Death or Disability of a Trustee While I am Serving as Trustee I may serve as the only Trustee or I may name any number of Trustees to serve with me. If any of these other Trustees subsequently die, resign, become legally incapacitated or are otherwise unable or unwilling to serve as a Trustee, I may or may not fill the vacancy. ~ b. Disability Trustees of JANE B. OLEWILER Upon the disability of JANE B. OLEWILER, if she is then serving as an initial Trustee, she shall be replaced by the following Disability Trustee(s): DEAN B. OLEWILER If, for any reason, the Disability Trustee(s) named above are unable or unwilling to serve, the following successor Disability Trustee(s) shall serve until the successor Disability Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Disability Trustees are serving, the next following named successor Disability Trustee shall serve only after all of the Co-Disability Trustees cease to act as Trustees. (I) DEBORAH FERN SULLIVAN; THEN (2) SUSAN JANE PERRY 3-2 c. Death Trustees of JANE B. OLEWILER Upon the death of JANE B. OLEWILER, if she is then serving as an initial Trustee, she shall be replaced by the following Death Trustee(s): DEAN B. OLEWILER If, for any reason, the Death Trustee(s) named above are unable or unwilling to serve, the following successor Death Trustee(s) shall serve until the successor Death Trustee(s) on the list have been exhausted. Unless otherwise specified, if Co-Death Trustees are serving the next following named successor Death Trustee shall serve only after all of the Co-Death Trustees cease to act as Trustees. (I) DEBORAH FERN SULLIVAN; THEN (2) SUSAN SANE PERRY Section 5. Definition of Disability A Trustee shall be considered disabled in the event that a court of competent jurisdiction determines that such Trustee is legally incompetent, or in the event that a Trustee is not adjudicated incompetent but, by reason of illness or mental disability, such Trustee has been certified by two licensed physicians to be unable to properly handle his or her own affairs. i '. Section 6. No Designated Successor Trustees If at any time there is no Trustee acting under this agreement and there is no person or institution designated and qualified as a successor Trustee, a majority of the beneficiaries then eligible to receive distributions of income or principal under this agreement or their legal representatives shall appoint a successor Trustee. If any trust existing under this agreement lacks a Trustee and no successor is appointed pursuant to this Section, the vacancy shall be filled by a court of competent jurisdiction. Section 7. Responsibi{ity of Successor Trustees A successor Trustee shall have the same rights, powers, duties, discretions and immunities as if it had been named as initial Trustee under this agreement. No successor Trustee shall be personally liable for any act or failure to act of any predecessor Trustee or shall have any duty to examine the records of any earlier Trustee. A successor Trustee may accept the account 3-3 rendered and the property delivered by or on behalf of a predecessor Trustee as a full and complete discharge of the duties of the predecessor Trustee without incurring any responsibility or liability for so doing. 3-4 A>t•ticle Four Trustor's Lifetime Rights Section 1. Rights While I am Alive and Legally Competent During my lifetime while I am legally competent, I shall have the following powers over the trust property and my Trustee: a. Right to Trust Income My Trustee shall pay to me or apply for my benefit all the net income from this trust monthly or in other convenient installments as I may direct. b. Right to Trust Principal My Trustee shall pay to me or apply for my benefit such sums from the principal of this trust as I may direct. I may not, however, direct my Trustee to make gifts from trust property to third parties. If my Trustee inadvertently makes a distribution I intended as a gift directly from the trust to a third party, that distribution shall be construed as a distribution to me first then a gift to the third party from me. ~....- c. Right to Add and Remove Property By written direction delivered to my Trustee, I may add other property to my trust or withdraw property in any amount and at any time. d. Right to Amend or Revoke My Trust I shall have the right to amend, modify, alter, revoke or terminate my trust or any separate trusts created under this agreement at any time in whole or in part. Any amendment or revocation of this trust agreement must be delivered to my Trustee in writing. The power to amend, revoke or terminate this trust is personal to me and may not be exercised by any other person or entity. After my death, this trust or any trust created by this agreement shall be irrevocable and not subject to amendment. 4-1 e. Delivery of Property After Revocation After any revocation or termination of any trust created by this agreement my Trustee shall promptly deliver the designated trust property to me. f. Trustee's Retention of Assets Upon Revocation In the event of any revocation of all or part of my trust, my Trustee shall be entitled to retain sufficient assets to reasonably secure the payment of liabilities my Trustee has lawfully incurred in administering the trust and any fees that have been earned by my Trustee until such time as those liabilities have been discharged and fees paid, unless I indemnify my Trustee against loss or expense. Section 2. Power to Direct Investments I shall have the right to direct investments of trust property as follows: a. Invest trust funds in specified securities, properties or other forms of investment; b. Retain as part of the trust estate for specified periods of time securities, properties or other forms of investment held in trust under 'r~,,..,,, this instrument; and c. Sell, encumber, lease, abandon or dispose of any trust property. My Trustee shall not be liable for any losses sustained as a direct or indirect result of any action taken in accordance with the terms of the written direction. All directions shall be in a writing signed by me, specifying, if applicable the period of tune during which the instructions shall remain in effect and describing any other conditions affecting the directions. 4-2 Section 3. Trustor's Rights During Disability a. Disability Defined I shall be considered disabled in the event a court of competent jurisdiction determines that I am legally incompetent or, in the event that I am not adjudicated incompetent but by reason of illness or mental disability, I am in the opinion of two licensed physicians unable to properly handle my own affairs. b. Income and Principal Distributions My Trustee during the period of a a Trustor's disability shall pay to or apply for that Trustor's benefit as much of the net income and principal of my trust estate as my Trustee in its sole discretion shall deem necessary or advisable. c. Payment of Obligations My Trustee during the period of my disability shall from time to time, pay my valid obligations, my medical expenses and provide for my comfortable maintenance and welfare taking into consideration my other income or resources. l d. Income and Principal Distributions for Spouse ,~y~ My Trustee shall pay to or apply for the benefit of my spouse as much of the principal and net income of my trust estate as my Trustee in its sole discretion shall deem necessary or advisable from time to time for my spouse's health, maintenance, support and education, taking into consideration her other income or resources. e. Trustee Guidelines In making distributions under this Section my Trustee shall give primary consideration to my needs and secondary consideration to the needs of my spouse. t '~ 4-3 f. Tax Planning During my life if I should become disabled, my Trustee may exercise the following powers as attorney in fact on my behalf, either alone or in conjunction with any other attorney in fact under a durable power of attorney, but the primary concern of my Trustee shall be for my welfare and secondarily for the welfare of my lineal descendants for tax planning: 1. My Trustee may make additional distributions to my lineal descendants equally by class for the purpose of continuing any gift program initiated by me which my Trustee reasonably determines will achieve beneficial results for estate and/or income tax planning purposes. - 2. My Trustee may initiate a gift program on my behalf which my Trustee reasonably determines will achieve beneficial results far estate andlor income tax planning purposes by making distributions to my lineal descendants equally by class so long as such distributions are made in the form which qualify for and are limited to the annual exclusion for federal ~ gift tax purposes. ~,,,,, 3. During any period when I am disabled, my Trustee shall be under no obligation to initiate, recommend or consider any tax planning objective or program for me and any exercise of its discretion in this regard when conducted in good faith shall not subject it to liability to any person affected thereby. `"" 4-4 Section 4. Exercise of Trustor's Rights and Powers by Others Any right or power that I could exercise personally under the terms of this agreement except the power to amend, revoke or terminate any trust created by this agreement may be exercised for and on behalf of me by any attorney in fact who, at the time of the exercise, is duly appointed and acting for me under a valid and enforceable durable power of attorney executed by me or, if there is no such attorney in fact, by my duly appointed and acting conservator after petition to a court of competent jurisdiction. The power to amend, revoke or terminate any trust created by this agreement is personal to me and may not be exercised by any other person or entity. Section 5. Rights Concerning Standby Property It is contemplated that certain assets may be added to the trust estate from time to time with the possession and control thereof retained by or redelivered to me. If I execute and deliver to my Trustee an instrument effectively transferring such assets to my Trustee together with any further documentation necessary to effect the record transfer thereof, in the event of my death or incapacity the assets shall be deemed to be assets of the trust estate and held by me as the nominee of my Trustee. During the period such assets are in my possession they shall be subject to the following terms and conditions: ~`~..- a. I may receive directly and devote to my own use and benefit any dividends, interest, income or distributions from or upon such assets and neither I nor my Trustee shall have any duty of accounting to the other or to any other person with regard thereto. b. Any sale, exchange or other transfer of such assets by me shall constitute a withdrawal of such assets from the trust estate and my Trustee shall have no further interest therein or duties with regard thereto. Though not a condition precedent to any such withdrawal, I agree to notify my Trustee of all such withdrawals. 4-5 c. I shall be responsible for the reporting of the income from such assets to the appropriate taxing authorities and my Trustee shall have no responsibility for including such income on any fiduciary returns prepared by it or for the preparation of any other income tax return with respect thereto unless I duly notify my Trustee of such income items and a full and adequate accounting thereof is made and presented to my Trustee. d. I shall protect and indemnify my Trustee against all losses, liabilities and expenses which may result directly or indirectly from my use, possession, management or control of such assets. e. Upon my death or incapacity, my Trustee shall be entitled to the possession thereof and thereafter shall have all the rights, powers and duties with respect to such assets which are otherwise granted to my Trustee herein. It is understood that my Trustee shall be responsible only for the assets which actually came into its possession and control. However, it is also understood that my Trustee shall use any reasonable and prudent means to secure possession of any trust assets of which it has knowledge. My Trustee shall have no duty, ~,, accountability or responsibility to me or to any other person with respect to any assets of which it has no knowledge or of which it is unable to obtain possession and control. Section 6. Trustor/'Trustee Bank Accounts It is contemplated that I may establish a joint bank account or accounts with my Trustee and create powers of attorney in respect thereof in other persons. Deposits from time to time made by me or other authorized persons into such an account shall constitute transfers to the trust estate and withdrawals therefrom which may be made without the co-signature of my Trustee shall constitute withdrawals from the trust estate. However, my capacity and other authorized persons with respect to any such account shall be that of nominee of my Trustee not co-owner. At any given time the trust estate shall include the then balance of any such account. ~ 4-- 4-6 Section 7. Life Insurance Policies and Retirement Plans Unless otherwise provided in this trust agreement or elsewhere, I shall have all powers over life insurance policies and retirement benefits owned by or made payable to my trust, including the following: _ a. Payment of Premiums I shall be responsible for the payment of premiums and other charges on each policy or insurance owned by or made payable to my trust. My Trustee shall have no duty to make any payment or be responsible to determine whether such payments have been made. b. Custody of Policies My Trustee shall not be responsible for the custody or safekeeping of any life insurance policy before its actual delivery to my Trustee nor after its withdrawal by its owner. c. Change Beneficiaries I shall have the right to change the beneficiary and to receive any dividends or other earnings of such policies or plans without accountability therefor to my ~~, Trustee or any beneficiary in this agreement. d. Assignment I may assign any policy or plan benefits to any lender to the extent allowed by law including my Trustee as security for any loan to me or any other person. e. Surrendered Policies If any life insurance policy is surrendered or if the beneficiary of any policy is changed, this trust agreement shall be revoked with respect to such policy. However, no revocation of the trust with respect to any policy whether pursuant to the provisions of the preceding sentence or otherwise shall be effective unless the surrender or change in beneficiary of the policy is accepted by the insurance company. Section 8. Undistributed Net Income Any net income not distributed under the provisions of this Article shall be added to the trust principal. 4-7 Article Five Trust Administration Upon My Death Section 1. Trustees Discretion to Pay My Debts and Taxes After my death my Trustee in its sole discretion may pay all or any part of my following expenses, debts, claims and taxes becoming due or payable by reason of my death: a. My final medical expenses and all funeral costs; b. Legally enforceable claims against me or my estate; c. Reasonable expenses of administration of this trust and my probate estate, if any; d. Any allowances mandated by a court of competent jurisdiction to those dependent upon me; e. Any estate, inheritance, succession, death or similar taxes payable by reason of my death; and £ Any penalties or interest on any of the above claims, debts or taxes owed by me or my estate. Section 2. Payment by My Trustee or by My Personal Representative My Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of my probate estate. Written statements by my personal representative that such sums are due and payable by my estate shall be sufficient evidence of their amount and propriety for the protection of my Trustee. My Trustee shall be under no duty to see to the application of any such payments made to my personal representative. Section 3. Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of my death, my Trustee shall have the right to make any available elections allowed under the law. My Trustee is authorized to sign and file any tax return required because of my death. '--~ 5-1 Section 4. Payment of Death Taxes, Claims and Expenses a. Payment out of Trust Property All death taxes, claims and expenses payable under the provisions of this Article shall be paid by my Trustee out of the trust estate except as specifically provided for elsewhere in this agreement. b. Exception for Property Passing Outside of Trust Notwithstanding any other provision in my trust, all death taxes, claims and expenses incurred by reason of assets passing outside of my trust or probate estate shall be assessed against those persons receiving such property. c. No Payment from Survivor's Share Notwithstanding any other provision in my trust unless all other assets available to my Trustee have been exhausted, all death taxes, claims and expenses payable under the provisions of this Article shall not be paid from the Survivor's Trust as defined in Article Eight or from any property passing to my surviving spouse that qualifies for the federal estate tax marital deduction. !fir 5-2 Article Six Specific Distributions of Trust Property Section 1. N.o Specific Distributions My Trustee shall make no specific distributions of trust property to any beneficiaries under this trust agreement upon my death. All distributions of trust property shall be made in the Articles that follow. f. ~. Article Seven Division into Survivor's Trust and Family Trust Section 1. Division of the Trust Estate Upon my death my Trustee shall allocate and distribute the remaining trust estate including any property that becomes distributable or payable to my Trustee at my death into two separate shares to be identified as the Survivor's Share and the Family Share. a. Property Transferred to the Survivor's Share The Survivor's Share shall consist of assets having a value equal to the minimum amount necessary to eliminate or to reduce to the maximum extent possible any federal estate tax at my death, taking into account the following: 1. The net value for federal estate tax purposes of all other property that passes or has passed to my surviving spouse under this trust agreement, my probate estate or otherwise that qualifies for the federal estate tax marital deduction; t ~~~""~ 2. All federal estate tax deductions actually allowed other than the marital deduction; 3. The unified credit available to my estate; 4. The credit for state death taxes available to my estate, to the extent that the use of that credit does not result in or increase any death tax payable to any state; and S. Any other allowable credits available to my estate, except the credit for tax on prior transfers from a "transferor", as defined in Internal Revenue Code Section 2013, who dies within two years after the date of my death but only to the extent that those credits do not disqualify this gift from receiving the marital deduction. l b. Survivor's Share to be Administered as Survivor's Trust The Survivor's Share shall beheld, administered and distributed according to the provisions of the Survivor's Trust as set forth in Article Eight of this trust agreement. c. Property Transferred to the Family Share The Family Share shall consist of all assets not distributed to the Survivor's Share. d. Family Share to be Administered as Family Trust The Family Share shall be held, administered and distributed according to the provisions of the Family Trust as set forth in Article Nine of this trust agreement. Section 2. Allocation and Valuation of Assets In allocating assets between the Survivor's Share and the Family Share, my Trustee shall allocate the trust assets that qualify for the marital deduction between the Survivor's Share and the Family Share in cash or in kind or partly in each on a pro rata or non pro rata basis and in undivided ~~,,.. interests or not; subject, however, to the following: a. Qualification for Marital Deduction Only assets that qualify for the marital deduction shall be allocated to the Survivor's Share. b. Valuations of Allocations in Kind Assets allocated in kind shall be deemed to satisfy the marital deduction amount on the basis of their values as finally determined for federal estate tax purposes provided, however, that my Trustee shall act impartially, consistent with equitable principles requiring impartiality among beneficiaries in allocating assets in satisfaction of the marital deduction share so that any distribution of assets in satisfaction of the marital deduction share shall be made of assets including cash fairly representative of appreciation or depreciation in the value of all property thus available for distribution. c. Income The Survivor's Share shall be entitled to a pro rata share of the income earned 7-2 on deceased Trustor's residuary probate and trust assets from the date of deceased Trustor's death including a share of income earned on assets used to discharge liabilities. d. Foreign Death Tax Credit My Trustee shall not allocate assets that qualify for the foreign death tax credit to the Survivor's Share unless all other assets or interests available for allocation have been so allocated. e. Insurance on the Life of My Surviving Spouse My Trustee shall not allocate any policy of insurance on the life of my surviving spouse to the Survivor's Share that is my separate property. f. Insurance on the Lives of Others Any incidents of ownership to a policy of insurance on the life of a person other than me shall be allocated to the Family Share. g. Lack of Property to Fully Fund the Survivor's Share If there is insufficient property qualifying for the federal estate tax marital 1~~,; deduction to fully fund the Survivor's Share, the funding to the Survivor's Share shall be reduced accordingly. Section 3. Intention that Survivor's Share Qualify for Marital Deduction I intend that the Survivor's Share qualify for the federal estate tax marital deduction and this agreement shall be construed accordingly. All other provisions of this trust agreement shall be subordinate to that intent. If the granting of any right, power, privilege, authority, or immunity to my Trustee or another person and the imposition of any duty upon my Trustee or another person by any provision of this trust agreement would disqualify any share or interest of a beneficiary hereunder from qualifying for the federal estate tax marital deduction provided by Section 2056 of the Code, such provision shall be ineffective if and to the extent that the same if effective would so disqualify such share or interest. The provisions of this Section shall also apply to my probate estate, personal representative and all beneficiaries, devisees and legatees. Notwithstanding any other provision in this trust agreement to the contrary, my surviving spouse at any time shall have the right to direct my Trustee in writing to convert within a reasonable time any unproductive trust property to income producing property. Section 4. Disclaimer of Property 7-3 Any property or portion of property that is disclaimed by my surviving spouse shall be held, ~,,. administered or distributed according to the following terms: a. Property Disclaimed My surviving spouse may disclaim any property held or distributed to or for the benefit of my surviving spouse under this trust agreement. b. Time to Disclaim My surviving spouse may disclaim within the time limits and under the conditions permitted by the laws regulating disclaimers. c. Delivery of Disclaimer to My Trustee A disclaimer by my surviving spouse may be exercised by the delivery to my Trustee of an irrevocable and unconditional refusal to accept any or all property interests passing to my surviving spouse or the Survivor's Share. d. Disclaimer of Survivor's Share If my surviving spouse exercises a disclaimer with respect to any or all property set aside as the Survivor's Share, such disclaimed interest shall be added to the ez~, Family Share. e. Disclaimer of Family Share If my surviving spouse exercises a disclaimer with respect to any or all property set aside as the Family Share, such disclaimed interest shall be distributed under the relevant terms of this agreement as though my surviving spouse had predeceased me. Section 5. Retirement Accounts If my Trustee is named the beneficiary of an interest in one or more plans which are qualified under Internal Revenue Code Section 401 or one or more Individual Retirement Accounts qualified under Internal Revenue Code Section 408 (hereinafter "Retirement Accounts"), then my Trustee shall allocate the benefits payable front such Retirement Accounts to the Survivor's Trust (or a share hereunder) without underfunding the Family Trust, if possible. Furthermore, if one or more Retirement Accounts are distributed to the Survivor's Trust in installment payments, the following provisions shall apply: 7-4 a. Amount To Be Distributed My Trustee shall pay to or apply for the sole benefit of my surviving spouse, at least quarterly, the greater of (i) all of the net income earned by the Retirement Account, or (ii) the amount required to be distributed from such Retirement Account under Internal Revenue Code~Section 401(a)(9). My Trustee shall take all of the necessary action to cause the Retirement Account to distribute to the Survivor's Trust the amount required to be distributed to the Surviving Trustor under this paragraph. b. Qualifying Income Interest My Trustee shall take all of the necessary action to assure that the interest of my surviving spouse qualifies as a qualifying income interest for life pursuant to Internal Revenue Code Section 2056(b)(7). c. Principal and Income Allocation My Trustee shall allocate to the income of the Survivor's Trust all of the net income earned by the Retirement Account and paid to that trust regardless of whether the Retirement Account is allocated to principal for trust accounting purposes. My Trustee shall allocate to principal of the Survivor's Trust all other distributions from the Retirement Account. ,~ d. Underproductive Property The surviving spouse shall have the power to direct my Trustee to compel any Retirement Account from which distributions are made to the Survivor's Trust to be invested in income-producing assets. e. Power to Accelerate Distributions My Trustee shall elect aii option under each Retirement Account which allows my Trustee in its discretion to accelerate distributions and to receive one or more lump sum payments from such Retirement Account so that my Trustee has the flexibility to withdraw principal in its discretion from the Retirement Account. If such an option is not available under the Retirement Account, my Trustee shall take all of the necessary action to cause such Retirement Account to be transferred to an Individual Retirement Account which offers such flexibility and which is titled in the participant's name and is qualified under Internal Revenue Code Section 408; provided however, that such transfer is not treated as a taxable distribution for income tax purposes. '~--- 7-5 Article Eight Survivor's Trust Section 1. Rights of Surviving Spouse in the Survivor's Trust My Trustee shall hold, administer and distribute the assets of Survivor's Trust as follows: a. Payment of Income My Trustee shall pay to or apply for the benefit of the surviving spouse so long as the surviving spouse lives the entire net income of the Survivor's Trust in monthly or other convenient installments agreed upon by the surviving spouse and my Trustee, but not less often than annually. If my Trustee is entitled to payments from any Retirement Account, it shall allocate to income from payments received in any calendar year an amount equal to the income earned by the account in such year, and any excess shall be allocated to principal, and if the payments in such year shall be less than the amount equal to the income earned by the account in such year, my surviving spouse shall have the continuing right to require my Trustee to withdraw from k~ the account and pay to him/her as income an additional amount so that he/she can be paid an amount equal to such income. Notwithstanding the preceding sentence, if the Internal Revenue Service should determine that for the Survivor's Trust to qualify for the marital deduction all of the income earned by the account does not have to be distributed to my surviving spouse or be subject to his/her withdrawal right, then only the amount required for such qualification shall thereafter be distributed to him/her or be subject to his/her withdrawal right. b. General Power of Appointment Over Undistributed Net Income Upon the death of the surviving spouse, my Trustee shall distribute all of the trust property, including the trust principal and accrued and undistributed income, to any person or entity and upon any trust, terms and conditions, or to or in favor of the estate of the surviving spouse as the surviving spouse may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. My Trustee may rely upon any instrument admitted to probate as the last will of the surviving spouse in carrying out the terms of the power of appointment and shall not be liable for any good faith act in reliance upon that ~ 8-1 will even if for any reason it is later determined to be invalid with respect to its ,,, purported exercise of this power of appointment.. If my Trustee receives no notice of the existence of a will of the surviving spouse within six (6) months after the death of the surviving spouse, my Trustee may distribute the trust assets and income as though this power of appointment had not been exercised and shall in that event be conclusively presumed to have acted in good faith, even if a valid will is thereafter discovered: c. Discretionary Payment of Principal At any time or times during the trust term my Trustee shall pay to or apply for the benefit of the surviving spouse so much of the principal of the Survivor's Trust as my Trustee deems proper for the surviving spouse's health, maintenance, support and education. In exercising discretion my Trustee shall give the consideration that my Trustee deems proper to all other income and resources then readily available to the surviving spouse for use for these purposes that are then known to my Trustee. d. Limited Power of Appointment By either a last will or by a living trust agreement the surviving spouse shall have the limited testamentary power to appoint to or for the benefit of my descendants some or all of the principal and any accrued but undistributed net E+~„„„ income of Survivor's Trust as it exists at the death of the surviving spouse. The surviving spouse may appoint trust assets under this limited testamentary power among my descendants in equal or unequal amounts, either directly or in trust as the surviving spouse directs. This limited testamentary power of appointment shall not be exercised in favor of the surviving spouse's estate, the creditors of the surviving spouse, the creditors of the surviving spouse's estate or in any way which would result in any economic benefit to the surviving spouse. Section 2. Trustee's Discretion to Pay Debts and Taxes The Survivor's Trust shall terminate upon the death of the surviving spouse. My Trustee, shall hold and administer the unappointed balance or remainder of the Survivor's Trust as follows: a. Surviving Spouse's Debts and Taxes My Trustee, in its sole discretion, may pay all or any part of the surviving spouse's following expenses, debts, claims and taxes becoming due or payable by reason of the surviving spouse's death: t ~.``"" 8-2 1. Final medical expenses and all funeral costs; 2. Legally enforceable claims against the surviving spouse or the surviving spouse's estate; 3. Reasonable expenses of administration of this trust and the surviving spouse's probate estate if any; 4. Any allowances mandated by a court of competent jurisdiction to those dependent upon the surviving spouse; 5. Any estate, inheritance, succession, death or similar taxes payable by reason of the death of the surviving spouse; and 6. Any penalties or interest on any of the above claims, debts or taxes owed by the surviving spouse or the surviving spouse's estate. Section 3. Payment by My Trustee or Personal Representative `~,,,,,, My Trustee in its sole discretion may make distributions authorized under this Article either directly to the person or entities to whom payment is owed or to the personal representative of the surviving spouse's probate estate. Written statements by the surviving spouse's personal representative that such sums are due and payable by the estate shall be sufficient evidence of their amount and propriety for the protection of my Trustee. My Trustee shall be under no duty to see to the application of any such payments made to the surviving spouse's personal representative. Section 4. `Tax Elections With regard to the payment of any income tax, gift tax, estate tax, inheritance tax or any other tax required because of the death of the surviving spouse, my Trustee shall have the right to make any available elections allowed under the law. My Trustee is authorized to sign and file any tax return required because of the death of the surviving spouse. Section 5. Administration of Survivor's Trust Remainder After payment of debts, expenses and taxes, my Trustee shall hold and administer the unappointed balance or remainder of the Survivor's Trust as provided in the Articles that follow. 8-3 Article Nine Family Trust Section 1. Rights of Surviving Spouse in the Family Trust My Trustee shall hold, administer and distribute the assets of the Family Trust as follows: a. Payment of Income My Trustee shall pay to or apply for the benefit of my surviving spouse, so long as my surviving spouse lives, the entire net income of the Family Trust, in monthly or other convenient installments agreed upon by my surviving spouse and my Trustee, but not less often than annually. b. Discretionary Payment of Principal At any time or times during the trust term, my Trustee shall pay to or apply for the benefit of my surviving spouse so much of the principal of the Family Trust as my Trustee, in its discretion, deems proper for my surviving spouse's health, maintenance, support and education. 4, ~'~'"Y c. Guidelines for Trustee's Discretion No amount paid or applied need thereafter be repaid to my Trustee or restored to my trust. In exercising discretion, my Trustee shall give the consideration that my Trustee deems proper to all other income and resources that are known to my Trustee and that are readily available to my surviving spouse for use for these purposes. My Trustee shall accumulate and add to principal any net income not distributed. d. Surviving Spouse's Right to Withdraw Principal My surviving spouse shall have the power to withdraw from the Family Trust principal each calendar year those amounts that shall not exceed the greater of five thousand dollars ($5,000) or five (5) percent of the assets, valued as of the end of the preceding calendar year. My surviving spouse shall exercise this power by a written instrument signed by him or her and delivered to my Trustee. This power is noncumulative and to the extent it is not exercised by the end of January of each calendar year, it shall lapse. This power shall exist each year until the death of my surviving spouse. i. ``°-- 9-1 ` Section 2. Termination of the Family Trust ~r~ On the death of my surviving spouse, the Family Trust shall terminate. All undistributed trust assets, including any accrued and undistributed net income, shall be held, administered and distributed in the Articles that follow. l,. ~. ~`4--- 9-2 Article Ten Common Pot Trust After the death of the Trustor my Trustee shall not create a Common Pot Trust. All trust property that has not been distributed under prior Articles of this trust agreement shall be held, administered, divided and distributed according to the provisions of the Articles that follow. l ~. '`~ 10-1 Article Eleven Division and Distribution of Trust Property Section 1. Division of Trust Property Into Shares My Trustee shall divide all trust property not previously distributed into separate shares as follows: Beneficiary Name Share DEBORAH FERN SULLIVAN 25% DAVID BALL OLEWILER 25% SUSAN JANE PERRY 25% RACHEL ANN HOGAN 25% Section 2. Distribution of Trust Shares for My Beneficiaries The trust share of each beneficiary named in Section 1. of this Article who survives me shall be held, administered and distributed as follows: a. Distribution of Trust Shari for Deborah Fern Sullivan The trust share set aside for Deborah Fern Sullivan shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal My Trustee shall immediately pay to, or apply for the benefit of, Deborah Fern Sullivan all principal, free of the trust. 1 ~.- 11-1 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. b. Distribution of Trust Share for David Bail Olewiler The trust share set aside for David Ball Olewiler shall be held, administered and distributed as follows: ~~t„~~ 1. Distributions of Net Income My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal My Trustee shall immediately pay to, or apply for the benefit of, David Ball olewiler all principal, free of the trust. 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. 11-2 If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. c. Distribution of Trust Share for Susan .lane Perry The trust share set aside. for Susan Jane Perry shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall immediately pay to, or apply for the benefit of such beneficiary all accumulated net income, free of the trust. 2. Distributions of Principal My Trustee shall immediately pay to, or apply for the benefit of, Susan Jane Perry all principal, free of the trust. 3. Distribution on Death of Beneficiary If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. 11-3 d. Distribution of Trust Share for Rachel Aan Hogan The trust share set aside for Rachel Ann Hogan shall be held, administered and distributed as follows: 1. Distributions of Net Income My Trustee shall apply to, or for the benefit of, such beneficiary, at least monthly, .all of the net income from such trust share. 2. Distributions of Principal My Trustee, in its sole and absolute discretion, shall apply to, or for the benefit of, RACHEL ANN HOGAN so much of the principal from their trust share as my Trustee deems advisable for the education, health, maintenance and support. 3. Distribution on Death of Beneficiary `;,~,, If such beneficiary should die before the complete distribution of the trust share, such trust shall terminate and my Trustee shall distribute the balance of the trust property to such beneficiary's then living descendants per stirpes. If such beneficiary has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants per stirpes. If I have no then living descendants, my Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. Section 3. Distribution of Trust Share for Descendant of Deceased Child My Trustee shall promptly distribute free of the trust all accumulated net income and principal of the trust share set aside for each of my deceased children to their descendants if any per stirpes. If any such descendant dies before the complete distribution of his or her trust share, that 11-4 descendant's trust share shall terminate and my Trustee shall distribute the balance of the trust property to such descendant's then living descendants, per stirpes. If such descendant has no then living descendants, my Trustee shall distribute the balance of the trust property to my then living descendants, per stirpes. If I have no then living descendants, our Trustee shall distribute the balance of the trust property as provided for in the Articles that follow. Section 4. Distributions to Underage or Disabled Beneficiaries Notwithstanding any other provision in this trust agreement, if any person otherwise entitled to receive a distribution of trust property is under 25 years of age or is mentally disabled or legally incompetent as defined in Article Fifteen, my Trustee shall retain and administer that person's trust property for his or her benefit as follows: a. My Trustee's Discretion My Trustee may pay to or apply for the benefit of such beneficiary so much of the net income and principal of the trust as my Trustee in its discretion deems proper considering all other sources of income and resources available to such beneficiary and known to my Trustee. b. Payments Made to Beneficiary or Personal Representative ~i„,,, My Trustee is authorized to make payments under this Section either directly to the beneficiary, to the beneficiary's -personal representative or to any other person my Trustee may deem proper to be used for the benefit of the beneficiary and for the downpayment of a home or business. c. Trustee's Decisions are Final All decisions by my Trustee as to those it makes payment to, the purposes for which these payments are made, and the amounts to be paid out of the trust are within my Trustee's sole but reasonable discretion. d. Undistributed Net Income All undistributed net income shall be accumulated and added to the principal of the trust. 11-5 e. Termination and Distribution My Trustee shall distribute the trust property to a beneficiary under this Section when such beneficiary reaches age 25 or when he or she is no longer disabled as determined by a court of competent jurisdiction or upon certification by two licensed physicians that such beneficiary is able to properly care for his or her property and person. f. Death of Disabled or Underage Beneficiary Upon the death of a beneficiary under this Section my Trustee shall distribute all of such beneficiary's remaining trust share including the trust principal and accrued and undistributed income to any person or entity and upon any trust, terms and conditions or to or in favor of the estate of such deceased beneficiary as he or she may direct by his or her last will or living trust agreement. No exercise of this general power of appointment shall be effective unless it refers to this trust agreement and expressly indicates an intention to exercise this general power of appointment. t: ~~..- ~`'~--- 11-6 Article Twelve Distribution if No Designated Beneficiaries NONE `;,~.- t ~--- 12-1 Article Thirteen Trustee Administration Section 1. Co-Trustees to Act by Majority Vote At any time that there are two or more Trustees serving under this agreement they shall act by majority vote and any exercise of a power or discretion by a majority of the Trustees shall have the same effect as an exercise by all of them. If the Trustees are not able to reach agreement on any decision as set forth in this Section they shall petition a court of competent jurisdiction for instructions and shall take no action on the disputed matter until a court order deciding the issue has been rendered. Section 2. Power to Delegate Notwithstanding any other provision of this agreement, any one or more of the Co-Trustees serving under this agreement may from time to time delegate to another Co-Trustee or Co- Trustees routine acts of trust administration. 4 Section 3. No Bond Required No Trustee under this agreement shall be required to post any bond for the faithful performance of its responsibilities. Section 4. Trustee Compensation My Trustee shall be entitled to reasonable compensation for services rendered payable without the need for a court order. In calculating the. amount of compensation customary charges for similar services in the same geographic area for the same time period shall be used as guidelines. My Trustee shall also be entitled to reimbursement for reasonable costs and expenses incurred during the exercise of its duties under this agreement. i '`~-- 13-1 Any corporate fiduciary shall be entitled to receive compensation for its services in accordance with its published fee schedule in effect from time to time. Section 5. Change in Corporate 't'rustee Any corporate successor to the trust business of any corporate Trustee named under this agreement or acting hereunder shall succeed to the capacity of its predecessor without re- conveyance or transfer of trust property. Section 6. Power to Divide or Combine Trusts My Trustee shall have the power to divide a single trust into separate shares each to be administered in accordance with the terms and conditions of the single trust from which they were created when my Trustee in its discretion determines that division is desirable or advisable in view of tax considerations, including considerations related to the income tax, the gift tax, the estate tax or the generation-skipping transfer tax or other objectives of the trusts and their beneficiaries. My Trustee shall not be required to make a physical segregation or division of the various trust shares created under this trust agreement except as segregation or division inay be required by reason of the termination and distribution of any of the trusts, but my Trustee shall keep separate 1''~.-- accounts and records for different undivided interests. My Trustee in its discretion shall have the further power to combine two or more trusts having substantially the same terms into a single trust for purposes of administration, when tax or other factors indicate that such combination would be desirable or advisable. In deciding whether to combine trusts, my Trustee should consider the generation-skipping "inclusion ratio" of the trusts to be combined. Trusts having the same inclusion ratios may be combined. Trusts having different inclusion ratios should generally not be combined unless their inclusion ratios are maintained unchanged through substantially separate and independent shares of different beneficiaries, within the meaning of I.R.C. Section 2654(b), and the applicable regulations thereunder. Specifically, my Trustee has the authority to allocate any portion of my exemptions under Internal Revenue Code Section 2631(a) to property as to which I am the transferor, including any property transferred by me during my lifetime as to which I did not make an allocation prior to my death, and my Trustee has the authority to make the special election under Internal Revenue Code Section 2652(a)(3). If Internal Revenue Code Section 2631(a) or 2652(a)(3) is not interpreted as to allow a Trustee to exercise such election, then my personal representatives is authorized to allocate my exemptions and to exercise the said special election. 13-2 If my Trustee considers that any distribution from a trust or share hereunder, other than pursuant to a power to withdraw or appoint, is a taxable distribution subject to the federal generation-skipping transfer tax payable by the distributee, my Trustee may increase the distribution by an amount which my Trustee would estimate to be sufficient to pay that tax, and shall charge the same against the trust or share to which the tax relates. If my Trustee considers that any termination of an interest in the trust property hereunder is a taxable termination subject to the federal generation-skipping transfer tax, my Trustee may pay that tax from the portion of the property to which the tax relates, without any adjustment of the relative interests of the beneficiaries. Section 7. Termination of Small Trust My Trustee shall have the power in its discretion to terminate any trust created under this trust agreement whenever it becomes so small in relation to the casts of administration as to make continuing administration uneconomical. Upon termination my Trustee shall distribute the principal and any accrued or undistributed net income to the income beneficiaries in proportion to their shares of the income. If no fixed amount of income is payable to specific beneficiaries, my Trustee shall distribute the principal and any accrued or undistributed net income in equal shares to those beneficiaries who would then be entitled to income payments from the trust. ~ .~- Section 8. Limit on Trustee's Discretion Notwithstanding any language purporting to confer absolute, sole or unrestricted discretion on my Trustee in exercising any discretionary power with respect to this trust, my Trustee shall at all times act in accordance with fiduciary principles and shall not act in bad faith or in disregard of the purposes of my trust. Nothwithstanding any other provision in this trust agreement, no individual Trustee who is also a beneficiary hereunder shall have any right, power, duty or discretion concerning this trust if such right, power, duty or discretion conferred upon such Trustee under this trust agreement is determined to be a general power of appointment under Internal Revenue Code Section 2041 or 2514 which would cause any assets of this Trust to be included in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under a legal obligation to any beneficiary of this trust or other person shall under any circumstances partake in any decisions relating to any discretionary distributions of income or principal of this trust which can be used for any such legal obligation to any such beneficiary or other person. ;_ ~-- 13-3 Section 9. Written Notice to Trustee Until my Trustee receives written notice of any death or other event which triggers the right to payments from any trust created under this agreement it shall incur no liability for distributions made in good faith to persons whose interests may have been affected by such event. Section 10. Duty to Account My Trustee shall render accounts, upon request, to the income beneficiaries under this trust agreement at least annually, at the termination of a trust created hereunder, and upon a change in the Trustees in the manner required by law. Section 11. No Court Supervision No trust created under this agreement shall require the active supervision of any state or federal court. E C ~~ ,., `°~- 13-4 Article Fourteen Trustee Investment Powers Section 1. Trustee's Powers To carry out the purposes of the trusts created under this agreement and subject to any limitations stated elsewhere in this instrument my Trustee shall have all of the following powers, in addition to all of the powers now or hereafter conferred on Trustees by law: a. Retention of Property My Trustee shall have the power to retain any property received into the trust at its inception or later added to the trust without regard to whether the trust investments are diversified as long as my Trustee considers that retention is in the best interests of the trust or in furtherance of my goals in creating the trust. My Trustee shall have the power to invest and reinvest in any property that may be considered by applicable state law to be underproductive or unproductive in nature, and specifically to be exempt from any minimum income requirements called for under local law. ~""'J b. Additions My Trustee shall have the power to receive additions to the assets of the various trusts created under this agreement from any source. c. Business Participation My Trustee shall have the power to terminate, to continue or to participate in the operation of any business enterprise including a corporation a sole proprietorship or a general or limited partnership and to effect any form of incorporation, dissolution, liquidation, reorganization including but not limited to recapitalization and reallocation of classes of shares or other change in the form of the business enterprise or to lend money or make a capital contribution to any such business enterprise. d. Permissible Investments My Trustee shall have the power to invest and reinvest the assets of the trust as my Trustee may determine to be in the best interests of the trust without limitation by any law applicable to investments by fiduciaries. The permitted ~-- 14-1 investments and reinvestments may include securities such as common or preferred stock, mortgages, notes, subordinated debentures and warrants of any corporation and any common trust fund administered by a corporate fiduciary or other property, real or personal, including savings accounts and deposits and interests in mutual or money market funds or investment trusts, annuities and insurance whether or not such investments are unsecured or of a wasting nature. My Trustee shall have the power to obtain, by purchase or by gift (or by conversion, reissue, consolidation or by any other means), and hold as an asset of this trust, policies of insurance on my life or any other beneficiary of this trust. My Trustee is authorized and empowered to exercise, either before or after my death, all of the rights, options, elections or privileges exercisable in connection with such policies. These rights and options should include, but not be limited to, disability benefits, the right to borrow money with which to pay premiums (or other charges) on any policy owned by this trust (including any automatic premium loan feature) or for any other trust purpose, the right to elect among settlement options offered by the insurance company which issued such policy, the right to convert such policy to paid-up insurance, extended term insurance or to any different form of insurance, and the right to arrange for the automatic application of dividends in reduction of premium payments (or other charges), with regard to any policy of insurance held in the trust estate. e. Dealing with Property My Trustee shall have the power to acquire, grant or dispose of property, including puts, calls and options (including options on stock owned by the estate), for cash or on credit including maintaining margin accounts with brokers at public or private sale upon such terms and conditions as the fiduciary may deem advisable and to manage, develop, improve, exchange, partition, change the character of, abandon property or any interest therein or otherwise deal with property. Specifically, my Trustee shall have the power to use and expend the trust income and principal to conduct environmental assessments, audits, and site monitoring to determine compliance with any environmental law or regulation thereunder; to take all appropriate remedial action to contain, clean up or remove any environmental hazard including a spill, release, discharge or contamination, either on my Trustee's own accord or in response to an actual or threatened violation of any environmental law or regulation thereunder; to institute legal proceedings concerning environmental hazards or contest or settle any such legal proceedings brought by any local, state or federal agency concerned with environmental compliance, or by a private litigant; to comply with any local, state or federal agency order or court order directing an assessment, abatement or cleanup of any environmental hazards; to employ agents, consultants and legal '``-° 14-2 counsel to assist or perform the above undertakings or actions; and in general to take all appropriate actions to prevent, identify, or respond to any actual or threatened violations of any environmental law or regulation thereunder. No Trustee under this trust agreement shall be liable for any loss or depreciation in value sustained by this trust as a result of the Trustee retaining any property upon which there is later discovered to be hazardous materials or substances requiring remedial action pursuant to any federal, state or local environmental law, unless the Trustee contributed to the loss or depreciation in value through willful default, willful misconduct, or gross negligence. Moreover, no Trustee shall be obligated to accept any property on behalf of this trust without first having the opportunity to satisfy itself, in its sole discretion, that such property is not contaminated by any hazardous or toxic materials or substances, and that such property is not being used and has never been used for any activities directly or indirectly involving the generation, use, treatment, storage, disposal, release, or discharge of any hazardous or toxic materials or substances. Finally, such Trustee shall have the power to disclaim any power which, in its sole discretion, will or may cause such Trustee to be considered an "owner" or "operator" of property held in our trust estate under the provisions of the Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), as amended from time to time. This power to disclaim as contained herein shall apply to any such power, whether actually set forth under this trust agreement, incorporated by reference herein, or granted or implied by any statute 1,~ or rule of law. f. Borrowing Authority My Trustee shall have the power to borrow funds from any person including my Trustee guarantee indebtedness or indemnify others in the name of the trust and to secure any such obligation by mortgage, pledge, security interest or other encumbrance and to renew, extend or modify any such obligation for a term within or extending beyond the administration of the term of the trust. No lender shall be bound to see to or be liable for the application of the proceeds of any obligation and my Trustee shall not be personally liable for any obligation. g. Leasing Authority My Trustee shall have the power to make, renew or amend for any purpose a lease as lessor or lessee for a term within or beyond the term of the trust with or without option to purchase. t ~-- 14-3 h. Natural Resources My Trustee shall have the power to enter into any arrangement or agreement including a lease, pooling or unitization agreement, for exploration, development, operation, conservation and removal of minerals or other natural resources. i. Voting Rights My Trustee shall have the power to vote a security in person or by general or limited proxy, to participate in or consent to any voting trust, reorganization, dissolution, liquidation or other action affecting any securities and to deposit securities with and transfer title to a protective or other committee. j. Title to Assets My Trustee shall have the power to hold securities and other property in negotiable form or in the name of a nominee (including "street name" of a broker) or by deposit to a clearing corporation with or without disclosure of the Trustee relationship, but my Trustee shall be responsible for the acts of any nominee or clearing corporation in connection with the property. k. Insurance t~,~,,, My Trustee shall have the power to insure the assets of the trust against any risk and my Trustee against liability with respect to third persons. 1. Settlement of Disputes My Trustee shall have the power to pay or contest any debt or claim and to compromise, release and adjust any debt or claim and to submit any matter to arbitration. m. Payment of Expenses My Trustee shall have the power to pay any taxes, assessments, reasonable compensation of my Trustee and other expenses incurred in the collection, management, care, protection and conservation of the trust property. n. Principal and Income My Trustee shall have the power to allocate items of income or expenditure to either income or principal and to create reserves out of the income all as provided by law and to the extent not so provided to allocate or create reserves as my Trustee in its discretion deems appropriate and my Trustee's decision 14-4 made in good faith with respect thereto shall be binding and conclusive on all persons. Notwithstanding the preceding sentence, if the Survivor's Trust (or a share hereunder} is the beneficiary or owner of a Retirement Account, income earned after the participant's death in the account shall be income of the Trust or share, and if my Trustee is required to pay all of the trust income to a beneficiary, my Trustee shall collect and pay the income of the account to the beneficiary at least quarterly (and to the extent that all of the income cannot be collected from the account, the deficiency shall be paid from the principal of the trust). o. Division of Trust My Trustee shall have the power to make any distribution or payment in kind or in cash or partly in kind and partly in cash and to cause any share to be composed of cash, property or undivided interests in property different in kind from any other share either pro rata or,.tion pro rata without regard to differences in the tax basis of such property and without the requirement of making any adjustment of the shares by reason of any action taken pursuant hereto. Any division, allocation, apportionment or valuation of the property to distribute the assets to or among any of the trusts or beneficiaries shall be made by my Trustee and the good faith determination of my Trustee shall be binding and l• conclusive on all parties. p. Merger of Trust If at any time the Trustees are Trustees of two or more Trusts or Shares with substantially the same terms and benefiting the same beneficiaries, created hereunder, or under any other instrument by the Trustors or by any other person, the Trustees may commingle the assets of such Trusts or Shares and hold them as a single Trust or Share. q. Litigation My Trustee shall have the power to prosecute or defend actions, suits, claims or proceedings for the protection or benefit of the trust and my Trustee in the performance of my Trustee's duties. r. Employment of Agents My Trustee shall have the power to employ agents including attorneys, accountants, investment advisors, custodians, appraisers or others to advise or assist my Trustee and to delegate to them fiduciary powers and to indemnify ''~- 14-5 them against liability for positions taken in good faith and with reasonable basis. s. Corporate Fiduciary If any stock of a corporate Trustee or of any affiliate or successor of a corporate Trustee shall be included in the assets of the trust, the Trustee shall have full authority in the Trustee's sole discretian and notwithstanding any regulation or rule of law to the contrary to retain the stock and any increases resulting from stock dividends and stock splits and from the exercise of purchase rights and the purchase of fractional shares needed to round out fractional share holdings that may arise concerning the stock. The Trustee shall vote the stock either directly or by proxy except to the extent the Trustee is prohibited by law from voting the stock in accordance with the written instructions of a majority of the living beneficiaries then entitled to current distributions of income or their personal representatives. In the event there are no eligible beneficiaries to give instructions, the Trustee is authorized to vote the stock in the best interests of the beneficiaries in view of the purposes for which the trust was created. t. Investment Transactions With regard to record keeping for investment transactions, my Trustee need not provide copies of confirmations or similar notifications each time a trade or investment transaction occurs, but investment transactions shall be set forth in E,,,,~., my Trustee's periodic accounting. u. Repairs and Improvements My Trustee shall have the power to make ordinary or extraordinary repairs or alterations in buildings or other structures, to demolish any improvements, to raze existing or erect new party walls or buildings. v. Business Personnel My Trustee shall have the power to elect or employ directors, officers, employees, partners or agents of any business and to compensate such persons whether or not any such person is a Trustee, director, officer, partner or agent of a Trustee or a beneficiary of the trust. w. Farm or Ranch Property With respect to farm or ranch property, my Trustee shall have the power to participate in and operate any farming (including tree farming) or ranch operation personally or with hired labor, tenants or sharecroppers to lease any farm for cash or a share of crops under a lease which permits or precludes the ''~--.~. 14-6 Article Fifteen General Provisions Section 1. Spendthrift Protection Neither the principal nor the income of any trust created or contained under this agreement shall be liable for the debts of a beneficiary nor shall the same be subject to seizure by any creditor of any beneficiary under any lien or proceeding at law or equity. Except to the extent otherwise expressly provided in this agreement, no beneficiary shall have authority or power to sell, assign, transfer, encumber or in any manner to anticipate or dispose of a beneficial interest whether income or principal. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim by any beneficiary. Section 2. The Rule Against Perpetuities Unless sooner terminated or vested in accordance with other provisions of this agreement, all interests not otherwise vested including but not limited to all trusts and powers of appointment created hereunder shall terminate twenty-one (21) years after the death of the last survivor of the group composed of me and my lineal descendants living on the date of my death. At that time distribution of all principal and all accrued, accumulated and undistributed income shall be made to the persons then entitled to distributions of income and in the manner and proportions herein stated or if not stated equally irrespective of their then attained ages. Section 3. Incompetency and Disability For all purposes under this agreement a person shall be deemed disabled, incompetent or legally incapacitated if and so long as a guardian or conservator of his or her person or estate duly appointed by a court of competent jurisdiction continues to serve or upon certification by two licensed physicians that such person is unable properly to care for his or her person or property. Section 4. Income and Principal Payments All payments of income or principal shall be made in such of the following ways as my Trustee determines appropriate: 15-1 a. To each respective beneficiary in person upon his or her personal receipt; b. Deposited in any bank to the credit of such beneficiary in any account carried in his or her name or jointly with another or others; c. To the parent or legal representative of the beneficiary; d. To a Custodian under a Uniform Transfers to Minors Act selected by my Trustee for such period of time under applicable law as my Trustee determines appropriate; e. To some near relative, friend or institution having primary responsibility for the care and custody of the beneficiary; f. By my Trustee using such payment directly for the benefit of such beneficiary; or g. To my Trustee of any revocable trust of which the beneficiary is the Trustor. Section 5. Education c. w~ For all purposes under this agreement the term "education" shall be given broad interpretation and may include but not be limited to: a. High School Education at public or private elementary or high schools including boarding schools. b. College Undergraduate and graduate study in any and all fields whatsoever whether of a professional character in colleges or other institutions of higher learning. c. Specialized Training Specialized format or informal training in music, the stage, the handicrafts, the arts or vocational or trade schools whether by private instruction or otherwise. ~b.._.. 15-2 d. Other Educational Activities Any other activity including foreign or domestic travel which shall tend to develop fully the talents and potentialities of each beneficiary regardless of age. Section 6. No-Contest Clause If any person or entity, other than me, singularly, or in conjunction with any other person or entity, directly or indirectly, contests in any court the validity of this trust agreement, including any amendments thereto, then the right of that person or entity to take any interest in the trust property shall cease, and that person (and his or her descendants) or entity shall be deemed to have predeceased me. Section 7. Disclaimer by Beneficiary No beneficiary shall be entitled to accelerate any distribution to the beneficiary or to terminate his or her trust interest and thereafter receive outright distribution by use of a disclaimer. Section 8. Simultaneous Death ~''~"'~ If any beneficiary under this agreement and I die under circumstances in which the order of their deaths cannot be established, I shall be deemed to have survived the beneficiary and this agreement shall be construed accordingly. Section 9. Children and Issue For purposes of this agreement "children" means the lawful blood descendants in the first degree of the parent designated and "issue" and "descendants" mean the lawful blood descendants in any degree of the ancestor designated provided, however, that if a person has been adopted that person shall be considered a child of such adopting parent and such adopted child and his or her issue shall be considered as issue of the adopting parent or parents and of anyone who is by blood or adoption an ancestor of the adopting parent or either of the adopting parents. The terms "child," "children," "issue," "descendant" and "descendants" or those terms preceded by the terms "living" or "then-living" shall include the lawful blood descendant in the first degree of the parent designated even though such descendant is born after the death of such parent. t ``~- 15-3 Section 10. Definition of Death Taxes The term "death taxes" as used in this agreement shall mean all inheritance, estate, succession and other similar taxes that are payable by any person on account of that person's interest in the estate of the decedent or by reason of the decedent's death including penalties and interest but excluding the following: a. Any addition to the federal estate tax for any "excess retirement accumulation" under Internal Revenue Code Section 4980A. b. Any additional tax that may be assessed under Internal Revenue Code Section 2032A. c. Any federal or state tax imposed on ageneration-skipping transfer as that term is defined in the federal tax laws unless that generation-skipping transfer tax is payable directly out of the assets of a trust created by this instrument. Section 11. Words Relating to the Internal Revenue Code As used in this agreement the words "gross estate," "adjusted gross estate," "taxable estate," "unified credit," "state death tax credit," "maximum marital deduction," "marital deduction," ~~....- "pass" and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall have the same meaning as such words have for the purposes of applying the Internal Revenue Code to my estate. For purposes of this agreement my "available generation-skipping transfer exemption" means the generation-skipping transfer tax exemption provided in section 2631 of the Internal Revenue Code of 1986 as amended in effect at the time of my death reduced by the aggregate of (1) the amount if any of my exemption allocated to my lifetime transfers by me or by operation of law and (2) the amount if any I have specifically allocated to other property of my gross estate for federal estate tax purposes. For purposes of this trust agreement if at the time of my death I have made gifts with an inclusion ratio of greater than zero for which the gift tax return due date has not expired including extensions and I have not yet filed a return, it shall be deemed that my generation- skipping transfer exemption has been allocated to these transfers to the extent necessary and possible to exempt the transfers from generation-skipping transfer tax. Reference to Sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of my death. ~'~---- 15-4 Section 12. Personal Representative For purposes of this agreement the term "personal representative" shall mean Trustee, executor, executrix, administrator, administratrix, conservator, guardian, custodian or any other type of personal representation. Section 13. Gender and Number In this agreement where appropriate except where the context otherwise requires the singular includes the plural and words of any gender shall not be limited to that gender. Section 14. Definition of Per Stirpes As used in this agreement when a distribution to beneficiaries is "per stirpes" it shall mean that the distributions are to be divided into as many equal shares as there are then-living children of such beneficiaries and deceased children of such beneficiaries who left then-living descendants. Each then-living child of the beneficiary shall receive one share and the share that is allocated to each deceased child of the beneficiary shall be divided equally among such deceased child's then-living descendants. (~ Section 15. Captions The captions of Articles, Sections and Paragraphs used in this agreement are for convenience of reference only and shall have no significance in the construction or interpretation of this agreement. Section 16. Severability Should any of the provisions of this agreement be for any reason declared invalid, such invalidity shall not affect any of the other provisions of this agreement and all invalid provisions shall be wholly disregarded in interpreting this agreement. `-- 15-5 Section 17. Statutory References Unless the context clearly requires another construction each statutory reference in this agreement shall be construed to refer to the statutory section mentioned, related successor sections and corresponding provisions of any subsequent law including all amendments. Section 18. Governing State Law This agreement and the trusts created under it shall be construed, regulated and governed by and in accordance with the laws of the Commonwealth of Pennsylvania. I have executed this agreement on the date set forth on the first page of this agreement. I certify that I have read the foregoing revocable living trust agreement and that it correctly states the terms and conditions under which my trust property is to be held, managed and disposed of by my Trustee(s). I approve this revocable living trust in all particulars and request my Trustee(s) to execute it. JANE B. OLEWILER, Trustor ~~ ~~ JANE B. OLEWILER, Trustee DEAN B. OLEWILER, Trustee t ~"" 15-6 COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF DAU'~ P~~H~~IN ) On this the ~ day of , 19~~0 ,before me, , the undersigned officer, pe nally appeared JANE B. OLEWILER, Trustor, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purposes therein contained. In w' ess whereof I Notary Public Title of Officer my hand and official seal. F,~~T!?E?SAL S~:tL C~~PlfdlL L. fi:[ ~E, I',',3is~~ Pablic F.",v Go~r„~,~~i~~i Fx~;;=~; R spy 1~. 19~?9 COMMONWEALTH OF PENNSYLVANIA ) SS COUNTY OF ,D{AUPHIN ) On this th~U~ ziay of - , 19 ~~ ,before me, ~~`'~.--- ; ~, the undersigned officer, pers ally appeared DEAN B. OLEWILER and JANE B. OLEWILER, Trustees, known to me (or satisfactorily proven) to be the persons whose names are subscribed to the within instrument and acknowledged that they executed the same for the purposes therein contained. In wi ss whereof I hereunt t my hand and official seal. otary Public _... ---._..._.___.-._.~_-___.. _.. Title of Officer ~"y (foii„r,~~' :,r, ~,.~s,. ,, ~?!-,y i~?, i'~~9 _. I'..____ :_._,_.~..~.._ ~`~-- 15-7 T June 12, 2009 ~~ Register of Wills ~ - c _~ ~~ ~ _ Cumberland County Courthouse ~, ,-,-, ....,_ 1 Courthouse Square ~ <~~~ ~ ~'~ - - "' c-, .-. Carlisle, Pennsylvania 17013 „~, ~; -~ - . ~ c~ ~ -- RE: ESTATE OF DEAN B. OLEWILER a ~ ~ • . SOCIAL SECURITY NO.: 189-24-2462 ~"+ DATE OF DEATH: 6-14-08 FILE NO.: 21-2008-0733 To Whom It May Concern: Enclosed for filing with your office please find two completed Form Rev-1500 with the following attachments: • Date of death valuations; • A copy of the Last Will and Testament of Dean B. Olewiler; • A copy of the First Codicil to the Last Will and Testament of Dean B. Olewiler; • A copy of the Dean B. Olewiler Living Trust; • A copy of the Second Amendment to the Dean B. Olewiler Living Trust (which wholly revokes the First Amendment); • A copy of the Jane B. Olewiler Living Trust Also enclosed is one (1) check for $48.49 for additional Pennsylvania Inheritance Tax. I am also enclosing for filing with your office one (1) original Inventory for the above- referenced Estate and a check for $130.00 for additional probate and filing fees. Please advise if any additional fees or expenses are due with regard to this matter. One (1) additional photocopy of the front-page of the completed REV-1500 form and one (1) additional photocopy of the front-page of the completed Inventory for the Estate have been provided. Please time/date stamp these copies as received and return them to me in the envelope provided. If there are any questions or further requirements regarding this return, please do not hesitate to contact me. S inc~ any' .~ ~; Amy M. 1~I`oya 5011 Locust Lane • Harrisburg, PA 17109 • Phone 717.652.7323 Fax 717.652.7340 • susan@ledererlaw.com www.ledererlaw.com Sched"r~~e package pickup right from your home or office at usps.comiprcKUp Print postage online - Go to usps.com/postageonline PLEASE PRESS FfRMtY d ~~ ~ ~ ~ ~ ~ ~ ' ae -i Z ~ ---- ~ ~ c C ~ y O n ~, c- p y ~ y ~ - 3 ~ Z ~ y c p y y n (n a ~ ~ "~ l7 ~ ~; m ~ o ~ ~~ ~~ ~ am w~a -~ o ' ~ N ~ ~ :~ ~ 0 0. ~ ~ 0 ~ ~ 3 O "~ C M O v .. ti; ~ ~ ~ h' .w*, ~. ~ ~ C!C ~ ~ '~~" ~. "fi"t ~ ~ n .~ ~ ~ $ ~' ~ ~ :~ ~ ~' ~ x o o ~. ~ ~ ~ a z~ ;^~ .~ o ~~ r, -~a ~ °' o o ~, ~ "~ r' ~ ~~ ~~ 0