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HomeMy WebLinkAbout08-04-0915D56041158 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Bureau of Individual Taxes County Code Year File Number Po eox 2aosot INHERITANCE TAX RETURN 21 09 101 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 011-10-9128 11082008 10231911 Decedent's Last Name STETSON Suffix Decedent's First Name ARTHUR (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 4 Li i d E t t . m te s a e 6. Decedent Died Testate (Attach Copy of Will) ^ 9. Litigation Proceeds Received ^ 2. Supplemental Return ^ 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) ^ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) MI W MI ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes ^ 11. Election to tax under Sec. 9113(A) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number MARK E• HALBRUNER, ESQUIRE 717-731-9600 ~~~"` Firm Name (If Applicable) GATES, HALBRUNER & HATCH, P•C• First line of address 1013 MUMMA ROAD, SUITE 100 Second line of address City or Post Office LEMOYNE State ZIP Code PA 17043 ,,_, ~.._, REGISTE~ILLS USE~ILY `' ~ ~ ~! ~- , c'~ c. x~ r^ ~-' .~~ ,~ ' ~J f V '_ ~. -~ .. ~ ~ DATE FILED Correspondent'se-mail address: M • HALBRUNERaGATESLAWFIRM • COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal represen~tive is based on all information of w~ ich preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ti ~ -' DATE ~. TARLING, TRUSTEE ~~IT~iG~I ~.CGrnt .l/,fA/?,~vltQ ~ 02~/- ADDRESS SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE `- DATE MARK E • HALBRUNER, ESQ • ,~- ~ ~ --~ ~- d~ ADDRESS ~ 1013 MUMMA RD•, STE• 100 LEMOYNE, PA 17043 PLEASE USE ORIGINAL FORM ONLY Side 1 15056041158 6M46473.000 15056041158 15056042159 REV-1500 EX Decedent's Social Security Number 011-10-9128 Decedent's Names T E T S O N A R T HUR W RECAPITULATION 1. Real estate (Schedule A) 1. 0 . 0 0 2. Stocks and Bonds (Schedule B) . 2. 0 ~ 0 0 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. Q . Q 0 4. Mortgages & Notes Receivable (Schedule D). 4. 0 , 0 0 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. ], 0 719 • 0 0 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. 0 ~ 0 0 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 240333.72 8. Total Gross Assets (total Lines 1-7). . ............ .... 8. 251052.72 9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 9 7 0 7 , ], 8 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). 10. 2 6 7 , 6 6 11. Total Deductions (total Lines 9 & 10) . 11. 9 9 7 4 .8 4 12. Net Value of Estate (Line 8 minus Line 11) 12. 241077 - 88 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 0 ~ 0 0 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 41077 • 88 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2)X.00_ O,QQ 15. 0.00 16. Amount of Line 14 taxable at lineal rate x .045 2 410 7 7.8 8 16. 10 8 4 8.5 0 17. Amount of Line 14 taxable at sibling rate X .12 O, Q Q 17. 0. 0 0 18. Amount of Line 14 taxable at collateral rate X .15 Q, Q Q 18. 0. 0 0 1 s. TAx DUE ................................... 1 s. 10 8 4 8.5 0 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 15056042159 sntasasz.ooo 15056042159 REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 L[11, DECEDENTS NAME STETSON ARTH R STREET ADDRESS CUMBERLAND CITY STATE ZIP MECHAN C URG Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 0 • 0 0 e. Prior Payments 1 D 0 0 0• 0 0 C. Discount 5 2 6.3 2 (1) 10848.50 Total Credits (A + B + C) (2) 10 5 2 6.3 2 3. Interest/Penalty if applicable D. Interest D • D 0 E. Penalty ~ • ~ 0 Total InteresUPenaRy (D + E) (3) 0 • ~ 0 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in box on Page 2, Line 20 to request a refund. (q) ~ • ~ 0 5. ff Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DuE. (5) 3 2 2 • 18 A. Enter the interest on the tax due. (5A) 0 • 0 0 B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (56) 3 2 2.18 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; c. retain a reversionary interest; or . d. receive the promise for life of either payments, benefits or care? Yes ~ ^ No a X X ^X 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . 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 beneficiarydesignation? ^ 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 statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for 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)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. snnas~i i.ooo REV-1508 EX+ (698) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, 8c MISC. INHERITANCE TAX RETURN RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF FILE NUMBER 21 09 101 Include the proceeds of litigation and the date the proceeds were received by the estate. 3wasno i.ooo (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER Arthur W. Stetson 21 09 101 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBE DESCRIPTION OF PROPERTY INCLIAETFEt•WMEOFTFETRANSFEREE,THEIRRELATIONSHIPTODECEDENiAND TFE DATE OF TRMSFER A7TACHACOPI OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD~S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE ~ PNC Bank Checking Acct. No. 5003218323 $5,013.73 100.0000 $3,342.48 $1,671.25 Account made joint 05/15/2008 in names of decedent and his children, Nancy J. Starling and Arthur W. Stetson, II. An exclusion of $1,671.24 is being claimed for each of the transferees. 2 Mass Mutual Life Insurance Co. Annuity No. SPA8510647 $0.00 100.0000 $0.00 $0.00 Owner/Annuitant: Arthur Stetson Beneficiary: Stetson Living Trust DOD Value: $24,703.28 (See attached explanation of taxable value.) The Stetson Family Living Tst 3 PNC Bank Savings Acct. No. 5003783613 $45,431.03 100.0000 $0.00 $45,431.03 4 4,836.19 Units Franklin PA Tax-Free fund $46,282.34 100.0000 $0.00 $46,282.34 11/07/2008 AVG $9.57 per share; 11/10/2008 AVG $9.57 per share; DOD AVG $9.57 per share. 5 MML Investors Services, Inc. Prime Fund-Capital Reserves Class $12,030.10 100.0000 $0.00 $12,030.10 6 Asbury Communities, Inc. refund $134,919.00 100.0000 $0.00 $134,919.00 TOTAL (Also enter on line 7, Recapitulation) ~ $ (If more space is needed, insert additional sheets of the same size) 3W46AF 1.000 REV-1500 Schedule G (attachment) Arthur W. Stetson, deceased SSN: 011-10-9128 Mass Mutual Life Insurance Co. Annuity No. SPA8510647 The decedent had no rights to this annuity except to designate the contingent beneficiary and to receive a regular monthly payment. Therefore, the date-of--death annuity balance is not subject to Pennsylvania Inheritance Tax per 61 Pa. Code §93.131(d)(1)(iii). RED-,5„ex.~,a.cas, SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Arthur W. Stetson 21 09 101 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ The Holly Ina funeral luncheon $697.84 B. 1 Total from continuation schedules ~ $3,636.73 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Street Address State Zip 2. Attorney Fees *estimated* 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 4. 5. 6. 7. 1 2 City Year(s) Commission Paid: City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees Cumberland Law Journal publication fee Patriot-News publication fee Total from continuation schedules $5,000.00 $75.00 $272.99 $24.62 TOTAL (Also enter on line 9, Recapitulation) ~ $ $9, 707 18 7W46AG 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Arthur W. Stetson Schedule H Part 1 (Page 2) Item No. Description 2 Hollinger Funeral Home & Crematory, Inc. funeral goods & services 3 Baughman Memorials gravesite marker 21 09 101 Amount $1,163.73 $2,473.00 Total (Carry forward to main schedule) $3,636.73 Estate of: Arthur W. Stetson Schedule H Part 7 (Page 2) 3 U 3 Postal Service postage 4 Register of Wills filing fees 21 09 101 $9.62 $15.00 Total (Carry forward to main schedule) $24.62 REV-1512 EX + (1208) Pennsylvania SCHEDULE I DEPART~vENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Arthur W. Stetson 21 09 101 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. swasAH z.ooo If more space is needed, insert additional sheets of the same size. REV-1513 EX+(11-08) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY 1 TAXABLE DISTRIBUTIONS [include outright spousal distributbns, and transfers under Sec. 2116 (a) (1.2).) 1. Nancy Jean Starling 19 Custer Drive East Berlia, PA 17316 50~ of Residue: $120,538.94 1 2 Arthur W. Stetson, II 10409 Gorman Road Laurel, MD 20723 50$ of Residue: $120,538.94 FILE NUMBER RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustees) OF ESTATE Daughter ~ $120,538.94 Soa ~ $120,538.94 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ONLINE 13 OF REV-1500 COVER SHEET I S $ 0 If more space is needed, insert additional sheets of the same size. 8 W 46A 12.000 1 H1os~la7 REV nrzopa TYPE I PRINT IN PERMANENT BLACK INK m .,, a 0 U 0 COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS CERTIFICATE OF DEATM (See instructions and examples on reverse) ~ arF F„ G N1ee1Co 1. Name of Decedent (First, mlddlo, last, sulky) 2. Sex 3. Social SeLUnly Number 4. Delp of Dadlh IMmIh, day, year) Arthur Wilson Stetson Male 011 - 10- 9128 November 8 2000 5. Age flasl BlnMey) Untlm I year Udlar 1 tlay fi. Dale of Binn (Mnnln, day. Year) 7. Blrlhplare (City antl slats or lor aign cmnlry( Ba, Place of Uealh IChack only met 97 MMM Days Noun Movies Oct, 23, 1911 Unit Maine Y Hospital Olhec yr¢ ~ ^ Inpalienl ^ ER / OulDatienl ^ DOA ®Nursing Home ^ Resitlence ^Olney ~ SpeciM 80. County of Oealn Bc. Clly. Borg, Twp„ol Uealh ~ Btl. Faciily Name (II not inslilul'lon, gyve sIr801 end nlnnbel) 9. Was Decatlenl of Hispanic Origin? }^ ND ^ Y¢s 10. Race' American Irxkan, Black, While. etc. Cumberland Lower Allen Two (h yes, sveciry Cuban (Speciry) Bethany Village Ret, Center Me4Kan,PUenoRlcan,etc.) White 11. Decedent's Usual pLrlmabpn (Kind M work rlm¢ tlum0 most of workirq Fla, po nnl stale mliretl) 12. Was DacrMenl over in the 13. Decetlonl's Education ISpecily only highest grade completed) 14. Marital SlBlus: Married. Never Marriatl, 15. $urvlvilg Spouse III wile. hive maiden namel Nir,d d WoM1 Nlntl nl Busness! Industry U.S. Armatl Forces? Elementary I Secondary I0~/2) College It-4 or Ba) Widowed. Divorced ISpacilyd Consultant Federal Govt, ®Y¢a ^ND 12 yrs, 7yrs. Widowed Ifi. Der.Manfs Maillrq Mdress (Slteel city !sown slab. zlu yodel Drcetlrm s Dd Decedent 325 Wesley Drive, Apt. #124 A"ualRDStlemal,a,lale Pd. T na nL,~raa,nacaaamrNetlo-Trnwar Allan ~T~,,' ' Mechanicsbur Pa 17055 nd.^ND,DaLetlmlrNeewnnin -- ?bcgrmlY Cumberland ° . ~ ~ __ Amad Limila Dl cdy lBDrp le Fam¢rs Name IFwa1, mitlma. last adnnt 19. Mnnrer, Nama IF~rsl, mMdle. maiden wrrMmel i~ o- Maude Anna Hanes 2ga. Inldmanl s Name (Tyce ! Print, 280. Inlonnanl's Mailing nderess IBIreDI, city l town, stale, zip cotle) Nanc J. Starlin 6335 Creekview Road Mechanicsburg, Pa, 17055 21a MemM pl Dlsposilan ^ Lremalron ^ Dmatgn 21 b. Dale ql plsposnion IMnnlh, tldy. year( 2,c. Place nl plsposilion IName of cemetery, cremaldy d Omer pMC¢ 21 tl. Lpcalinn Icily 1I , slal¢, Zip cede) n ® Burial ^ FlomovalfrdnSlale j WaxCremallonorDOnatlonANhorixeU ^ Olney ~ SOaNIy: I by Madlcal E=aminer / Dorpner7 ^ Yde ^ Ng Nov , 1 2 , 2 0 0 8 Mt,Holl S yin s Cemeter Y P g Y S s,Pa.1706 Mt,Holl Y P9 22 urn o1 Funeral Servrce Llcen a to ems acung as . rch) ~ 22b. License Numoer 22o Nama and Address of Facility a 1 m0 r e G FD-011932-L Hollinger FH/Crematory Inc, Mt.Holly Springs, Pa. 17065 C le hems 23at mty when cenitymq prysiua' n is rot avaitade al lone o1 daaln Ip a. T sl of my Nrrowletl tl t rrlp al the lime. dale aM777~~DWye sIY'~led. ;Slgnawre arq !isle; ^ ~ I / ~1 23b. License Number /I 23c. Dale 5lgnetl (Month, day, year) cenil cause of deem. ~ ~n "~ ~ l V_ i` ~ / ~ Z _5 ~3 (n ~- > verynf art... 8 Zoo ~i Items 2b2fi muss be cdrngeled b y person wrowondxcestleam 24. a of Death _ 5' 3 25 le PrmomceU Dead Month, da ) ( Y. Year --7 ' ' I v 26. Was Gase Relerren m tlical Eyaminer! Cordret Iw a Reesm Other Than Cremalbn ar Dmelim7 . ~ ~.; M. ~~-L, 1 VI pCI''L ~j' L~J Gl ~r ^voa CAUSE OF DEATH (Sea fnstrucllons and examples) I Apprpzimale interval: Item 27. Pen I: Emer Inc gL~LLr pLoygPy - diseases, injuries, or wmplicalions - Ihal rLreclly causetl the death. DO NOT areal lamlinal events ouch as cardiac anesl, Onset b Death Pad h: Enter other Sion (cant dT' IrIL 1 ~ Ih, hul ml resWlinq In Iha undedying cause gven in Pan I. 20. DM Tobacco Use Conlnoule to Deam7 ^ Ves ^ Pmbabty respiraldy artasl, or ventricular hbrillelion whhoul Showing Ine elidpgy. Lial only die cause m Bach Fm. IMMEDIATE CAUSE IFreI tlisease w /~ ///~~~ ^ No ^ Unkrpwn Cdldilron resuhxp In tlealh) _Y f ~~rv,~1 ~ ~ a ~ {A.~!/_•= il-ys~(l'~~ 1 s' ~ ZJV 1 I V 29.11 Female: CCU rlo I as ,a c/mseguence pFl1'y (' ,. (^ A~ y~ Baµlanlially Nsl wudilhnls, it any, h. J L• N t A/~ ('^J ~J/~ [//V~' 1 J lee<krg la the cause Nsletl m line a. ~/ ^t ~(v ~ ~S ~) ~~ ~~•I`) ^ NDI progmnl Mlnin pass year ^ Mregnanl al Ilme al death Our In Inc as a mnsenuence of Enlcr Iho UNDERLYING CAUSE I (disease d injury Thal inillaled Ine ~ ~ ~ Nol ^ pregnant, but Dregnanl within 42 tlays n s rewnirp 1n eealn, LAST, ~ W . of death p„¢ In tar as a cnncequence ol1- Nol pr nl, rile ^ egna pregnant a7 days In 1 vea~ belle tlealh ^ Unkrwwn it pregnant within the pall year 30a. Was an Autopsy Pednrmed'! 39b Were Aulrgsy Flndings Availade Prior to GamDlnlron 31. Manner of Uealn 32a. Dale of Inlury (MOnlll. Uay, year; 320. Describe Hnw Iryury Occurred 32c. Place of Inryry'. Home, Farm, SlrecL Fpclory, of Gause pl Uealn? ~-~,~ ~'°•"""" ^ Hpmiciae Onice BuiMing, rile. (Specilyf ^ vas ^~ ^ Vas ~ No ^ Accitleni ^ PenUiry Invesllgalion 72n. Time of Iryury 32e. InluN al WdrN? 321. II TransPOrlalarl Injury ISpecily) 32g. Location of Injury (Street, City I sown, slalel ^ Suicidr ^ Could Nol be Dal¢rmine0 ^ Yoe ^ Nn ^ Dnvd I Operald ^ Passenger ^Pedesllian M ^Olllm ~ SlrHnly 33a. Leniber Icneck mly one) 33b. Signalur rid Tule of Cenili r 0 • Cenllyinq phYSicien IPhys¢Mn Lenilyino cause of tleeln canon enolner physklan has pronounced tl¢aln and cmm~leletl Item 27) C ~' ~y I ~`~ ~ /) ~ Ta the best of my knowletlge, tlealh occurred due to Ih¢ caufelsl and manner as slal¢d_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ' „~/ d V w~ II ~/ Y{•/ • Pronouncing end c nTy q physicla Phy both D 9 d Ih and cad lying Ip cause of death) To the bell of my k I dg d e1h d 1 the I' tl 1 0 tl pl td end tlue 1o the Gaus¢Isl antl manner as ctaled_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ ^ Md IE /C 33 Livens Numhr 33 Dale Si ned (MOnI .day, year) L d. ~o qa9~-33 rl ~~ ~~ n I 1 I _ ,., ,.., ,. a w I. ~.-~:_.d,. nLCC..•.G"_cr rnL'-Gda:L:^.'P::. r: ddca l,,:`x ,.. ~..I.r. .: a e'.. e:a ~: _ ___-_._ 3 Na nl Persnn Wlw mn a A~tldpro use 4 Sleak~ om I¢Iad I hom ]( Typr! 1 Z ~n - 1 ss~ [G n-- L n ~ 35 Regislmr s 5 al dDisuilN ~ i I i ~z i ~ i ~~ i ~ i ~ ~K~~ 30 Ddle F Ind (MDnlll, tldy, year - ~ !! ~~ _ l ~ ~ A J f ~ '.vvl ,L 'J~ NK 1 I z'1~+1 ~/) 1V ~~ 3 ~ T ` I ~ eat z~,~ r . . , ~ . ~ , ~ ~ ~ ~ rv r~ t,C ( ~- ~, t~-r ~~ YI p ) l ~ Dlsposlll0n PetmA No. I ~~ ~.,,~j 1l r. ~. LAST WILL AND TESTAMENT OF ARTHUR W. STETSON LAST WILL AND TESTAMENT OF ARTHUR WILSON STETSON I, ARTHUR WILSON STETSON, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my LAST WILL AND TESTAMENT, hereby revoking any and all former Wills and Codicils at any time heretofore made by me. FIRST: I direct my Personal Representative, hereinafter named, as soon as convenient, to pay all of my lawful debts and funeral expenses, the amount of the latter to be determined without being subject to any limitation or restriction imposed by law, and without the necessity of obtaining any prior or subsequent sanction or order of any Court in regard to the amount of said expenditure. I hereby direct that any debts owing as of the date of my death be payable first from any property which may be included in my probate estate, in whichever state such probate estate property may be located, before such debts become payable, if at all, from any other sources. SECOND: I give, devise and bequeath all of the rest, residue and remainder of my property, whether real, personal or mixed, whether tangible or intangible, wherever situated and however constituted unto the Trustee of the STETSON FAMILY LIVING -:., TRUST a revocable inter vivos trust created by me on the nth day of ~_ ~..:_ ~_,: i~:,.~ ; t~-~~ ~' 1995, to be held by the Trustees therein named IN TRUST and not in said Trustee(s)' individual capacities, for the purposes and upon the conditions stated in said STETSON FAMILY LIVING TRUST. It is recognized that, upon my death, said STETSON FAMILY LIVING TRUST is to be divided into several Trusts, and it is my intention that the Trustee thereunder apply the assets passing under this, my LAST WILL AND TESTAMENT to the several Trusts thereby created according to the provisions of said Trust Agreement. THIRD. In the event that the STETSON FAMILY LIVING TRUST is not extant at the time of my death, then I do hereby give, devise and bequeath all of the rest, residue and remainder of my property, whether real, personal or mixed, whether tangible or intangible, wherever situated and however constituted unto my spouse, HELEN GOULD STETSON, if my spouse survives me. FOURTH. In the event that my spouse has predeceased me, then, in that event, do hereby give, devise and bequeath my spouse's share of this Estate as follows: (A) All of the rest, residue and remainder of my property, whether real, personal or mixed, whether tangible or intangible, wherever situated and however constituted unto my children or their descendants der stirpes. My children are now ~-' ARTHUR WILLIAM STETSON, II and NANCY JEAN STARLING. 1 (C) In the event that I should die without a surviving spouse or any surviving lineal descendants, or if all ascertainable beneficiaries of all Trusts created or resulting under this, my Last Will and Testament, should predecease entitlement to any distribution from said Trust(s), then the residue of my Estate or, as the case may be, assets remaining in any Trust, shall be distributed outright according to the laws of intestate succession of the State of Maryland as such laws may have been constituted at the time of my death. Should any beneficiary of this Estate predecease receipt of a share hereof without living issue, the share of the decedent shall lapse. (D) For purposes of this, my Last Will and Testament, and for purposes of any Trusts created or resulting hereunder, the terms "children" or "descendants" shall mean all blood or legally adopted descendants in any degree, as the context so dictates, including all afterborn children or descendants, and all children or descendants born after the death of their parent who is my blood or legally adopted relative. Children or descendants adopted after the death of my blood or legally adopted relatives by the non- blood related spouses of my blood or legally adopted relatives shall not be included in the terms "children" or "descendants" herein if the adoption proceedings are commenced after the death of my blood-relative or legally adopted relative by his or her spouse, unless, prior to his or her death, my blood-relative has manifested the intent to adopt such individual. (E) In the event that any beneficiary of this Will should fail to survive me for a period of Sixty (60) days after the date of my death, then it will be conclusively presumed, for purposes of this Will, that said beneficiary has predeceased me. In the event that my spouse, HELEN COULD STETSON and I should die under circumstances under which it is not possible to determine which of us has died first, it shall be conclusively presumed that I predeceased my spouse, HELEN COULD STETSON. (F) I have intentionally omitted any and all persons or entities in being from this, my LAST WILL AND TESTAMENT except those named or referenced herein. FIFTH: All of the estate, inheritance, succession, legacy, transfer and other taxes of any nature payable because of my death or incident to the administration of my estate, including any and all real property transfer taxes, and any and all other expenses, costs, fees, charges or commissions I direct be paid out of the residuary estate, without right of reimbursement to the takers of the residuary estate. SIXTH: I hereby name, constitute and appoint my spouse, HELEN COULD STETSON to act as my Personal Representative. In the event that she be unwilling or unable to serve, or if she should resign or be removed from that office, then I hereby name, constitute and appoint the following individual, upon the death, incompetency or resignation of those previously named: ARTHUR WILLIAM STETSON, II, then NANCY JEAN STARLING, to act as my Personal Representative in her place and stead. I direct that my Personal Representatives, herein Warned, shall serve without bond or 2 :; -'- i~ . undertaking. Those named as Personal Representative shall also serve as Trustee of any Trusts arising or resulting under this, my Last Will and Testament, in the same order and under the same conditions stated herein, and as custodians under the applicable gift to minors statute for any beneficiaries hereof who are minors and who have no living parents to assume this role. SEVENTH: I hereby confer on my Personal Representative or her alternate(s), herein named, the full power and authority to effectuate the settlement of this estate or to administer any Trust arising or resulting hereunder, including, without limitation, the power to sell or hypothecate real or personal property of any kind or nature belonging to the estate. I authorize my Personal Representatives and Trustees, herein named, to purchase, sell, or hypothecate, without restriction, any bonds, stocks, notes or other securities, or other variety of real or personal property, to the extent to which either may deem desirable in the administration of this estate; in this regard, said Personal Representative or Trustee shall not be restricted to property or securities of the character of which is presently or hereafter authorized by law or the rules of any Court, but they may invest and reinvest in such property as men of prudence, discretion and intelligence acquire in the management of their own affairs, not in regard to speculation, but in regard to the permanent disposition of their funds, considering the probable income as well as the probable safety of their capital; and said Personal Representatives and Trustees are hereby authorized to sell, purchase, lease, pledge, mortgage, grant a security interest in, transfer, exchange, convert or otherwise dispose of or grant options with respect to any real, personal or mixed property at any time forming a part of my estate, in such a manner, at such time and for such purposes, and for such prices and upon such terms, credits or conditions as they may deem advisable; to borrow money for any purpose in connection with the protection, preservation, or improvement of my estate or of any Trusts arising or resulting hereunder, whenever in their judgment advisable and upon such terms as they deem advisable; to compromise or otherwise adjust any claims or demands in favor of or against my estate or against any Trusts, and to make distributions in kind, and to cause any share to be composed of cash, property, or undivided fractional shares in property different in kind from any other share; to execute and deliver such instruments as may be necessary to carry out any of these powers; to participate in any legal proceedings in such capacity as he may deem advisable; to exercise, to the fullest extent, any and all of the powers granted by law or under the terms of this Will, and to see to the proper execution or discharge of any powers or duties imposed on them by this Will or by law. Provided further, however, that in the exercise of the broad investment powers granted to my Personal Representatives and to my Trustee(s), herein named, pursuant to this provision of this, my LAST WILL AND TESTAMENT, said named Personal Representatives and Trustees shall be limited to those investments, and to the exercise of those powers, as would be appropriate for a prudent investor and not as a speculator. The powers granted under this paragraph of this, my Last Will and Testament, shall be in addition to any other powers granted to Personal Representatives and Trustees by law. !~ ~~~ ~% v~' 3 EIGHTH: Except as herein expressly provided, neither the income nor the corpus of this estate nor any trusts created or resulting under this Will, nor any property held pursuant to any custodianships arising for any minor beneficiaries under this Will shall in any manner be voluntarily, involuntarily or by operation of law anticipated, assigned, encumbered or transferred by any beneficiary named herein or by the heirs, successors or assigns of such beneficiaries; and any such attempt at anticipation, assignment, encumbrance, transfer, or voluntary or involuntary alienation by or with respect to said beneficiaries shall not be binding on the Personal Representatives, or the Trustees or their successors (whether such successors are specifically named or designated herein or otherwise), whose duties and obligations hereunder shall be fully discharged and satisfied by distribution of any bequest or property of the estate directly to the beneficiary entitled to the same. NINTH: In the event that any property should pass to any entity outside of this Estate by operation of law, or pursuant to any Trust Agreements executed by myself, then it is my intention that this property pass outside of this estate by operation of law and not by the terms of this Will. IN TESTIMONY WHEREOF, I have set my hand and affixed my seal this ~, th day of ~'?<:.~'~ ~~~.-~°; 1995 to this, my LAST WILL AND TESTAMENT, consisting of r pages. 1 n;) ~' ARTHUR WILSON STETSON SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, ARTHUR WILSON STETSON as and for his LAST WILL AND TESTAMENT, consisting of _ pages, in the presence of us, who at his request, in his presence, and in the presence of each other have hereunto subscribed our names as witnesses on the day and year above written. n Witness ~C ~ ~ /~ ~ ~.~.' =7 !ter-Ns~r .~ Address '~ Witness Address 4 FIRST CODICIL TO THE LAST WILL AND TESTAMENT OF ARTHUR WILSON STETSON I, ARTHUR WILSON STETSON, being of sound and disposing mind, memory and understanding, do hereby make and constitute this First Codicil to my Last Will and Testament executed by me on December 5, 1995: FIRST: Paragraph FOURTH (A) shall now read "All of the rest, residue and remainder of my property, whether real, personal or mixed, wherever situated and however constituted unto my children, in equal shares, share and share alike, or to their descendants per capita." SECOND. Other than this amendment, my Last Will and Testament dated December 5, 1995 shall remain in full force and effect. IN TESTIMONY WHEREOF, I have set my hand and affixed my seal this ' ~ i~~ day of ~ 'k~vti... , 2001, consisting of One Page. ARTHUR WILSON STETSON SIGNED, SEALED, PUBLISHED AND DECLARED by the above-named Testator, ARTHUR WILSON STETSON, as and for the First Codicil to his Last Will and Testament, consisting of One Page, who at his request, and in his presence, and in the presence of each other, have hereunto subscribed our names as witnesses on the day and year above written. .c. ~-. Witness _.~/ /' l ;-+ Wi Hess Address ,_ ~> ~ ~, ~,tr ^-7 `~ ess SECOND CODICIL TO THE LAST WILL AND TESTAMENT OF ARTHUR WILSON STETSON I, ARTHUR WILSON STETSON, now of Mechanicsburg, Cumberland County, Pennsylvania, do publish and declare this to be the Second Codicil to my Last Will and Testament dated December 5, 1995, and I hereby amend my Last Will and Testament as follows: FIRST: Paragraph SIXTH shall now read: "I hereby name, constitute and appoint my daughter, NANCY JEAN STARLING, to act as my Personal Representative. In the event that she be unwilling or unable to serve, of if she should resign or be removed from that office, then I hereby name, constitute and appoint my son, ARTHUR WILLIAM STETSON II, to act as my Personal Representative in her place and stead. I direct that my Personal Representatives, herein named, shall serve without bond or undertaking. Those named as Personal Representative shall also serve as Trustee of any Trusts arising or resulting under this, my Last Will and Testament, in the same order and under the same conditions stated herein, and as custodians under the applicable gitl to minors statute for any beneficiaries hereof who are minors and who have no living parents to assume this role." SECOND: In all other respects, I hereby ratify, confirm and republish my Last Will and Testament dated December 5, 1995, as modified by a First Codicil dated January 11, 2001, and as herein further modified, amended and supplemented by this Codicil. IN WITNESS WHEREOF, I have hereunto set my hand and seal this ,,~'_~~ `~ ~~ day of January, 2005. .--, .._ __ ARTHUR WILSON STETSON Signed, sealed, published and declared by the above-named Testator, as and for the Second Codicil to his Last Will and Testament dated December 5, 1995, in the presence of us, who at his request, in his presence, and in the presence of each other, have subscribed our names as witnesses thereof. The preceding instrument consists of this page and the Acknowledgment and Affidavit. ~~ ~'° ~~-'~~ ~ '`~~ residin at M -- Lo y ~'~ Gk'C~rN~ (print name) ,~ 1 ~~~-~~ ~ `~ ~ ~ ~ _..~ ..._ residing at t`'~~ `.~ .~, z << ~,~.~-~- ~,~t (print name) ACKNOWLEDGMENT AND AFFIDAVIT The Testator and the witnesses whose names are subscribed to the foregoing instrument, being first duly sworn and qualified according to law, do hereby acknowledge and declare to the undersigned authority that the Testator signed and executed the instrument as the Second Codicil to his Last Will and Testament in the presence of the witnesses, that he signed willingly or willingly directed another to sign for him, that he executed it as his free and voluntary act for the purposes therein expressed, that each of the witnesses, in the presence and hearing of the Testator, signed the Codicil as witnesses, and that to the best of their knowledge the Testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence. Arthur Wilson Stetson, Testator Witness Witness COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: 7.,:-;:t On this, the ,~t ~ day of January, 2005, before me, a Notary Public, the undersigned officer, personally appeared MARK E. HALBRUNER, known to me or satisfactorily proven to be a member of the bar of the highest court of Pennsylvania, and certified that he was personally present when the foregoing Acknowledgment and Affidavit was signed by the Testator and witnesses. IN WITNESS WHEREOF, I hereunto set my hand and offici ~l seal. Notary Public :;~i~hP/,tihdWEP~.i_;f'ii tit- i'E1~i~1:iTl~;V_/1.1~i€R '~~ Traci C,. ~cpkov~ic, hJo~~iry Fra~iic f.eMoyne Fiore, ~:'trmi)crianc~. ~'crrbnRy ~ NIy Cvretmissian Fxpir4s h7.ar. 18, 2COL i ~_ _. _ hgc~~)hPr Pn:~?~.4'•~~'/%+.'ii% ;18;001^I:,(. ~]f IVOtP,f!t'@, THE STETSON FAMILY LIVING TRUST THE STETSON FAMILY LIVING TRUST THIS TRUST AGREEMENT is entered into in Silver Spring, Maryland on this +'l~ th day of '~-~~:i-~~,-~-~ 3'>~~•'' , 1995, by and among ARTHUR WILSON STETSON and HELEN COULD STETSON, his wife, as Settlors (the "Settlors"), and the same ARTHUR WILSON STETSON and HELEN COULD STETSON, his wife, or the survivor of them, acting jointly and severally as Primary Trustees, and, upon the death, incapacity or resignation of all of the Primary Trustees, then the following individuals shall serve, upon the death, incompetency, or resignation of the surviving Primary Trustee, as Successor Trustees: ARTHUR WILLIAM STETSON, II, then NANCY JEAN STARLING. The use of the term "Trustee" in this Trust Agreement, where such term stands alone, shall be deemed to refer to all of the Primary and Successor Trustees, without limitation. No Trustee specifically named herein shall be required to post a bond or other undertaking as security for the faithful performance of any duty hereunder. Individuals named as successor Trustees may execute this Trust Agreement at any time prior to assuming the office of Trustee hereunder. 1. DECLARATION OF TRUST. Desiring to create a trust for the benefit of ourselves, our descendants and our family, (whether any Beneficiaries of this Trust are now living or born after the effective date of this Trust, and whether or not any Beneficiaries of this Trust are born in or out of wedlock, or whether any Beneficiaries are blood descendants or legally adopted), we, ARTHUR WILSON STETSON and HELEN COULD STETSON, his wife (the "Settlors"), do hereby assign to the Trustee, IN TRUST, the sum of TEN DOLLARS. ($10.00) which, along with any additional assignments, gifts, devises, appointments or contributions specifically designated as additions to this Trust (collectively the "Property"), are to be received by the Trustee and held IN TRUST as specified herein, solely far the purposes and on the conditions stated in this Trust Agreement. By executing this Trust Agreement Settlor hereby contributes all tangible personal property, now owned or hereafter attained, to this Trust, except for that property specifically excluded in writing. 2. POWER RESERVED TO AMEND AND REVOKE THE TRUST; DIVISIBILITY OF THE TRUST UPON THE DEATH OF THE FIRST SETTLOR. (A) Powers Reserved During Joint Lives While Settlors are Competent. We, ARTHUR WILSON STETSON and HELEN COULD STETSON, his wife do, so long as we are both living and competent, hereby reserve the right and power to jointly modify, amend or revoke this Trust in whole or in part. While we are both living, this Trust shall be designated the "STETSON FAMILY LIVING TRUST." (B) Disposition of the Trust upon Death or Incompetence. Upon the death of the first of us to pass away, this Trust shall be divided into three Trusts, designated "STETSON FAMILY TRUST-A," "STETSON FAMILY TRUST-B," and STETSON FAMILY TRUST-C" with the provisions governing the funding and administration of said trusts to be provided herein. (i) STETSON FAMILY TRUST-A. After the death of the first Settlor, and during the life of the survivor of us, we hereby reserve the right and power, so long as the surviving Settlor is competent, to amend or to revoke STETSON FAMILY TRUST-A. Upon the death of the surviving Settlor, STETSON FAMILY TRUST-A shall become irrevocable, and, upon this event, the STETSON FAMILY TRUST-A shall not be modified or amended. Upon the mental incompetency of the surviving Settlor or of both Settlors, the STETSON FAMILY LIVING TRUST or the STETSON FAMILY TRUST-A shall become irrevocable, and they shall not be amended or modified, until the competency of at least one Settlor or of the surviving Settlor is restored, in which event the terms governing this Trust shall revert to those in force when the Settlors) are mentally competent. Hereinafter, unless the STETSON FAMILY LIVING TRUST or the STETSON FAMILY TRUST-A or the STETSON FAMILY TRUST-6 or the STETSON FAMILY TRUST-C are separately referenced, all provisions of this instrument shall be construed as applying equally to these trusts, and the term "Trust" as used herein shall, unless otherwise qualified, be deemed to refer to all Trusts created hereunder. (ii) STETSON FAMILY TRUST-B. Upon the death of the first Settlor, STETSON FAMILY TRUST-B shall be irrevocable and said Trust may not be _. modified or amended. (iii) STETSON FAMILY TRUST-C. Upon the death of the first Settlor, STETSON FAMILY TRUST-C shall likewise be irrevocable and said Trust may not be modified or amended, and STETSON FAMILY TRUST=C shall be administered in all respects so that the assets allocated thereto qualify for the marital deduction on the federal estate tax return of the first spouse to die. (C) Power to Control Trust investments. At any time, either Settlor, or the legal representative of an incompetent Settlor, shall have the power to compel the Trustee{s) then acting, by written direction, to forthwith convert any unproductive property into income producing property. This power may be exercised with respect to any property held by any trusts created, existing or resulting with respect to this Trust Agreement. 3. DISPOSITIVE PROVISIONS. (A} Disposition of Assets During the Settlors' Lives -Jointly-Held Property. All jointly-held property contributed to this trust shaft cease to be jointly-held pursuant to state law and such property shall be held by the Trustee(s) of this Trust pursuant to the terms hereof; provided, however, that such property which was jointly- held prior to being contributed to this Trust, or which is intended to be treated as so- called "jointly-held" property pursuant to the terms of this Trust, shall be referred to 2 herein as "jointly-held property." During the lives of the Settlors, or the survivor of them, and while they are competent, each Settlor, acting alone, shall have the right to enjoy and/or dispose of the income or principal or assets of this Trust derived from property which was jointly-held by the Settlors at the time it was contributed to this Trust or which is designated as jointly-held upon contribution hereto, and he or she shall be free to do so without accounting to the other Settlor, or to any Beneficiaries of the Trust, or to any other party; provided, however, that if both Settlors are competent, then the signature of both shall be required to effectuate the disposition of any such jointly-held real property which had been contributed to Trust. If both Settlors are living and one is incompetent, the competent Settlor is hereby empowered to dispose of jointly-held real property acting alone; and should one Settlor be deceased, then the surviving Settlor, if competent, is hereby empowered to dispose of jointly-held real property acting alone. For purposes of this Trust, !all property contributed to the Trust shall be considered jointly-held unless such property is listed on a written memorandum signed by both Settlors, and executed before the contribution of any separate property to this Trust, and which specifically describes any separate property and designates the Settlor who is the separate owner of such property (the "Separate Property"). To the extent that the interest of one Settlor in any jointly-held property contributed to this Trust would be treated as included in the contributing Settlor's gross estate for federal estate tax purposes at more than one-half of the value of the contributed jointly-held property, as provided by section 2040 of the Internal Revenue Code of 1986 (the "Code"), as amended, or any successor provision of the Code, ar to the extent that any Separate Property of a Settlor is contributed to this Trust without designation of said property as "Separate Property," then such property shall be considered as having been gifted to the noncontributing Settlor, by virtue of its contribution to this Trust, such that the interest of each Settlor, after contribution of such property to this Trust, constitutes cane-half interest in said property. (B) Disposition of Assets During the Settlors' Lives -Separate Property. During the lives of the Settlors, or the survivor of them, and while they are competent, only the designated Settlor with respect to whom and on whose behalf the Trust holds Separate Property, acting alone, shall have the right to enjoy and/or dispose of the income or principal or assets of this Trust derived from such Separate Property contributed to this Trust, and he or she shall be free to do so without accounting to the other Settlor, or to any Beneficiaries of the Trust, or to any other party; and, if both Settlors are competent, then the signature of that Settlor who has contributed the designated Separate Property to the Trust shall be required to effectuate the disposition of any such real property held by this Trust. If both Settlors are living and one is incompetent, the competent Settlor is hereby empowered to dispose of such separately held real property acting alone, provided that said competent Settlor has been designated Attorney-in-Fact in a valid and effective Durable Power of Attorney by the incompetent Settlor prior to incompetency and this designation is stilt in effect; and should ane Settlor be deceased, then the surviving Settlor, if competent, is hereby empowered to dispose of such separately he{d real property acting alone, provided that said surviving Settlor has been designated Personal Representative in the Last Will and Testament of the deceased 3 Settlor, and if this designation remains in effect; provided, however, that the surviving or competent Settlor's power to administer or dispose of all Separate Property of the Settlor contributing such Separate Property to this Trust shall be governed by the provisions of any written instructions of the contributing Settlor. Notwithstanding any other provision in this Trust, in the event that ARTHUR WILSON STETSON should survive HELEN COULD STETSON, then ARTHUR WILSON STETSON shall preserve the integrity of all stocks or corporate shares listed on Exhibit "A" as separate pt~operty of HELEN COULD STETSON and shall distribute them intact to the Settlors' children as provided for in this Trust Agreement. (C) .Disposition of Income Principal and Assets Upon Incompetency of Surviving Settlor or Upon Incompetency of Both Settlors. (1) Upon the incompetency (either physical, mental or both) of the Surviving Settlor, or of both Settlors simultaneously, the individual(s) designated to act as Successor Trustee(s) herein shall immediately assume the position of Trustee/Co- Trustees of the Trust and shall administer the Trust Estate for the benefit of the incompetent Settlor(s). (2) For purposes of determining whether a Settlor is incompetent, the Trustee shall rely on the written declaration of two licensed physicians who are acquainted with the physical and/or mental condition of the Settlor. The Settlors may designate physician(s) to attest to their respective competency by writing made while they .are competent. A Settlor who is competent mentally but not physically may designate physicians to determine competency in any reliable manner if witnessed and attested in writing by two disinterested individuals, even if such designation is made during the period of such Settlor's physical (but not mental) incompetency. In the event that it is not possible to determine the Settlor's choice of physicians, then the Trustee is empowered to select twa disinterested physicians to examine the Settlar for competency. A determination whether a Settlar is competent or incompetent finally made by a court of competent jurisdiction over the Settlor shall be final for purposes of this Trust, any other provisions hereof notwithstanding. (3) In the event that a Settlor is determined to be physically or mentally incompetent as provided herein, then, notwithstanding any other provisions of this Trust Agreement providing for the disposition of the principal, income or corpus of this Trust or otherwise, the Trustee may make any payments directly to the incompetent or on his or her behalf without requirement of accounting to any Court, governmental agency or other entity. In this event, notwithstanding any other provisions of this Trust Agreement, the Trustee shall not be required to distribute income or principal or assets of the Trust to or for the benefit of the incompetent Settlor(s), but may, in his/her/their sole discretion, make such distributions (or he/she/they may, in their sole discretion, make no distributions} from the Trust principal or income as he/she/they deem prudent and necessary for the health, support or maintenance of the incompetent 4 Settlor, taking specifically into account the availability of any public or private medical insurance or other benefits which may be available to the Settlors) in their incompetency, as well as any other assets or income or sources of support which may be available to the Settlors at the time. Provided, however, that the Trustee shall continue to make such distributions to or for the benefit of the Settlors as may be necessary to avoid the payment of estate tax with respect to any assets subject to an election under section 2056(b)(7)(B) of the Internal Revenue Code of 1986, as amended, or any successor provision. The Trustee shall not apply the income or the principal of any Separate Property for the benefit of an incompetent Settlor who is not the original separate owner of such property unless such application has been specifically authorized by the Settlor who contributed such property in writing. (D) Disposition of Trust Income Principal and Assets Upon the Death of the First Settlor to Die. Upon the death of the first Settlor to die, the Trusts established hereunder shall be funded, and the income generated by such Trusts during the life of the surviving Settlor shall be administered, as follows: (1)(a) Funding of the STETSON FAMILY TRUST-B. The STETSON FAMILY TRUST-B shall be funded, first, with any Separate Property of the decedent Settlor (other than Separate Property which is to be distributed immediately upon the death of the decedent Settlor) to be held by that Trust and administered according to any separate written instructions of the decedent Settlor to the Trustee. The STETSON FAMILY TRUST-B shall be funded, second, with any property with respect to which the surviving Settlar has executed a valid disclaimer pursuant to section 2518 of the Internal Revenue Code of 1986, as amended, or any successor provision. All stock of Settlor HELEN G. STETSON remaining in this Trust at her death, as listed on Exhibit A to this Trust Agreement, may be allocated to the STETSON FAMILY TRUST-B in the Trustees discretion. In addition to any assets allocated to the STETSON FAMILY TRUST- B from the separate property of the deceased Settlor and as a result of any valid disclaimers made by the surviving Settlor or his/her designee as aforesaid, the STETSON FAMILY TRUST-B shall be funded with an amount of assets equal in value to the lesser of either (1) one-half (1/2) of the jointly held property held by the Trust or (2) the amount necessary to fund the STETSON FAMILY TRUST-B with assets, the equivalent of the estate tax on which would be fully offset by reason of the unified credit as provided under section 2010 of the Internal Revenue Code of 1986, as amended, or any successor provision (taking into consideration any direct distributions of Separate Property pursuant to the instructions of the decedent Settlor which are included in the decedent Settlor's estate for federal estate tax purposes, and further taking into consideration any distributions with respect to assets which would be used to fund the STETSON FAMILY TRUST-B which distributions would be deductible from the taxable estate of the decedent Settlor for federal estate tax purposes), plus, to the extent that contributing property to the STETSON FAMILY TRUST-B would not cause or increase any federal or state death taxes to be imposed on the decedent Settlor's taxable estate, the STETSON FAMILY TRUST-B will also be funded with an amount of property equal to the state 5 death tax credit allowed under section 2011 of the Internal Revenue Code of 1986, as amended, or any successor provision. For purposes of determining the amount of property to be contributed to the STETSON FAMILY TRUST-B under this Trust Agreement, the value of such property shall be the value determined as of the date of death or the alternate valuation date, depending on the election adopted on the decedent Settlor's federal estate tax return) so that the respective limitations on these credits are not exceeded so as to result in the imposition of any tax on the decedent Settlor's taxable estate. The STETSON FAMILY TRUST-B shall not, in any event, become funded except to the extent that the funding of the STETSON FAMILY TRUST-B will not result in the imposition of any federal estate tax on the estate of the first Settlor to die. The STETSON FAMILY TRUST-6 shall not be funded with any of the Separate Property of the surviving Settlor, nor with any other assets or rights to receive assets of the Surviving Settlor. (1)(b} Administration of the Income of the STETSON FAMILY TRUST-B• Limitation on Right to Invade the Principal or Corpus. All income earned by the STETSON FAMILY TRUST-B shall be distributed to the surviving Settlor while he or she survives, no less frequently than quarterly. Distribution of income, for purposes of this provision, may be effectuated by depositing this income into the STETSON FAMILY TRUST-A subject to the unlimited and unrestricted withdrawal by the surviving Settlor. For purposes of this provision, the term "Income" shall be defined the same as it is defined below under section 3.(G) of this Trust Agreement governing the disposition of income upon the death of the surviving Settlor. Additionally, the Trustee may distribute to the surviving Settlor from the STETSON FAMILY TRUST-B, in his/her/their discretion, such amounts as may be necessary or appropriate to provide for the health, education, support or maintenance of the surviving Settlor upon a showing of specific need for such distributions sufficient to satisfy the ascertainable standards for distributions of corpus or principal for these purposes from an otherwise irrevocable trust as established and administered in the State of Maryland. Additionally, the surviving Settlor may, upon written demand to the Trustee of the STETSON FAMILY TRUST-B, receive a distribution of an amount of principal from that Trust not to exceed the greater of Five Thousand Dollars ($5,000.00) or Five Percent (5%) of the principal of the STETSON FAMILY TRUST-B, as said principal is then constituted on the date of the receipt of said written demand by the Trustee then acting; only one such distribution shall be made during each calendar year, and the right to demand such a distribution shall be noncumulative and, if no such demand is received prior to the end of any calendar year of existence of the STETSON FAMILY TRUST-B, then the right to receive such a distribution for said year shall lapse. All distributions of principal pursuant to the previous sentence shall be made within Thirty (30) days of receipt of such demand by the Trustee. (2)(a) Funding of the STETSON FAMILY TRUST-C. The STETSON FAMILY TRUST-C be funded, upon the death of the first Settlor, with all of those assets other than assets which are used to fund the STETSON FAMILY TRUST-B, provided thaC such assets, along with all other assets transferred to or for the benefit of 6 the surviving Settlor by reason of the death of the first Settlor to die, shall have a value equal to the maximum marital deduction available to the estate of the first Settlor to die, taking into consideration any property passing to the surviving Settlor otherwise than pursuant to this subsection, or else those assets which do not so qualify will not be used to fund the STETSON FAMILY TRUST-C. Property which funds the STETSON FAMILY TRUST-C shall be valued initially, for purposes of this Trust, at its fair market value on the date of death or the alternate valuation date, according to the valuation convention elected on the decedent's federal estate tax return. The Trustee shall make the election under section 2056(b)(7)(B)(III) of the Internal Revenue Code of 1986, as amended, or any successor provision, so as to qualify those assets transferred to the STETSON FAMILY TRUST-C for the marital deduction and designating the assets to be subject to such election; provided, however, that if such election is not made with respect to any assets of this Trust, then those assets which would have been the subject of such an election shall be used to fund the STETSON FAMILY TRUST-A. In the event that a valid election is not made under section 2056(b)(7)(B)(III) of the Internal Revenue Code of 1986, as amended, or any successor provision, with respect to this provision of the Trust, then the STETSON FAMILY TRUST-C shall remain unfunded. (2)(b) Administration of the Income of the STETSON FAMILY TRUST-C; Limitation on Right to Invade the Principal or Corpus. All income earned by this Trust shall be distributed to the surviving Settlor while he or she survives, no less frequently than quarterly. Distribution of income, for purposes of this provision, may be effectuated by depositing this income into the STETSON FAMILY TRUST-A subject to the unlimited and unrestricted withdrawal by'the surviving Settlor. For purposes of this provision, the term "Income" shall be defined the same as it is defined below under section 3.(G) of this Trust Agreement governing the disposition of income upon the death of the surviving Settlor; provided, however, that all income distributions shall be computed and made so as to continue to qualify the STETSON FAMILY TRUST-C for the marital deduction as provided under section 2056(b)(7)(B)(III) of the Internal Revenue Code of 1986, as amended, or any successor provision. For so long as he/she lives, the surviving Settlor shall have an unconditional power to appoint the entire interest or any portion thereof contained in the STETSON FAMILY TRUST-C to himself/herself or to his/her estate, in all events, by Will or by written instrument delivered to the Trustee, and no other person other than the surviving Settlor shall have the power to appoint any portion of the property contained in the STETSON FAMILY TRUST-C to any other entity. If any distribution is made by the Trustee from the STETSON FAMILY TRUST-C, then the Trustee is specifically directed to provide for the payment of any federal estate tax or state estate or inheritance tax which may become due upon such a distribution (if any) out of the amount distributed. To the extent that the inclusion of any assets of the STETSON FAMILY TRUST-C in the estate of the second Settlor to die would increase the federal or state estate tax, or the state inheritance tax, payable by or with respect to said estate, then the increased amounts of said taxes shall be payable out of the assets of the STETSON FAMILY TRUST-C. In the event that the reservation of this power or any other power by the Trustee with respect to the STETSON FAMILY TRUST-C would cause the property contributed to the STETSON FAMILY TRUST-C to fail to qualify for the marital deduction as aforesaid, then, in that event, the reservation of this power may be canceled by the Trustee then acting, in which event the cancellation of such reserved power shall relate back to the earlier date of last exercise of said power or the Effective Date of this Trust Agreement. The surviving spouse shall have the right to convert nonproductive property held in the STETSON FAMILY TRUST-C to productive property by delivering a demand to that effect to the Trustee(s) then acting. Additionally, the Trustee may distribute to the surviving Settlor from the STETSON FAMILY TRUST-C, in his/her/their discretion, such amounts as may be necessary or appropriate to provide for the health, education, support or maintenance of the surviving Settlor upon a showing of specific need for such distributions sufficient to satisfy the ascertainable standards for distributions of corpus or principal for these purposes from an otherwise irrevocable trust as established and administered in the State of Maryland. (3) Funding of the STETSON FAMILY TRUST-A. The STETSON FAMILY TRUST-A shall be funded with the remaining assets not allocated to the STETSON FAMILY TRUST-B or the STETSON FAMILY TRUST-C. The surviving Settlor shall, in his/her sole discretion, while competent, retain all of the benefits of, and/or the power to withdraw any part of the assets of the STETSON FAMILY TRUST-A free of trust at any time by delivering to the Trustee a written demand therefor, or to modify, amend or revoke the STETSON FAMILY TRUST-A. During the life of the surviving Settlor and while he/she is competent, the surviving Settlor shall be entitled to all of the income earned by the STETSON FAMILY TRUST-A, as this Trust shall be considered a "Grantor Trust" as defined and described in sections 671 et s!q of the Internal Revenue Code of 1986, as amended, or any successor provision, and, for purposes of distributing the income to the surviving Settlor, the term "income" shall be defined as an amount not less than the gross income subject to tax to the surviving Settlor pursuant to the aforementioned grantor trust rules. (4) Simultaneous Death. In the event that both Settlors should die simultaneously under circumstances where it would be impossible to determine which died first, it shall be conclusively presumed that ARTHUR WILSON STETSON predeceased HELEN GOULD STETSON. In that event, the Trustee shall allocate the Separate Property of one Settlor to the STETSON FAMILY TRUST-A and the Separate Property of the other Settlor to the STETSON FAMILY TRUST-B, and shall equally divide the remaining assets of the Trust between these two Trusts so that each of these two Trusts is as nearly equally funded as possible, with the Trustee's discretion concerning the allocation of jointly-held assets between these Trusts being conclusive. In that instance, each Trust shall be administered with respect to the Separate Property held by it in accordance with the written instructions of the contributor to this Trust of the separate property contained therein, and otherwise in accordance with this Trust Agreement. 8 (E) Fundin~u~on the Death of the Surviving Settlor. Upon the death of the Surviving Settlor, the assets remaining in the STETSON FAMILY TRUST-A shall be held and administered as provided herein, along with any assets previously contributed to and remaining in the STETSON FAMILY TRUST-B and the STETSON FAMILY TRUST-C. Any Separate Property held in the STETSON FAMILY TRUST-A to be administered, allocated and distributed according to the written instructions of the Settlor contributing such property to the Trust. Upon the death of the surviving Settlor, the STETSON FAMILY TRUST-A, and all other trusts created under this Trust Instrument shall become irrevocable and, except as specifically provided herein, these Trusts shall not be amended or modified upon that event. 'Notwithstanding any other paragraph of this Trust Agreement, in the event that HELEN GOULD STETSON should predecease ARTHUR WILSON STETSON, all stock listed on Exhibit "A" as separate property of HELEN GOULD STETSON shall immediately be distributed outright to the children of Settlor. (F) Separate Property not Covered by Written Instructions. In the absence of any written instructions governing the administration, allocation or distribution of Separate Property, said property shall be treated as Jointly-Held Property for all purposes, and such property shall be considered to have been gifted by the contributing Settlor to the noncontributing Settlor such that the noncontributing Settlor shall possess an interest in said property equal to one-half of its value by virtue of his/her interest as Beneficiary in this Trust. However, all stock of Settlor HELEN G. STETSON contributed to this Trust, as listed in Exhibit A to this Trust Agreement, shall remain her sole and separate property. (G) Disposition of Trust Income Principal and Assets of any Trusts in Existence Upon the Death of the Surviving Settlor. (1) Income. Upon the death of the surviving Settlor, the Trustee shalt account for, allocate and distribute the income earned by all existing Trusts created and existing under this Trust Agreement (collectively, the "Trust") as follows: (i) Generally. The Trustee sha{I accumulate all of the Trust Estate's net income, and invest and reinvest the same as provided herein, and the Trustee shall pay out the income to those Beneficiaries entitled thereto not less frequently than quarterly. For purposes of determining the entitlement of any Beneficiary to the income of this Trust, each Beneficiary shall first have allocated to them the net income derived from any assets specifically allocated to said Beneficiary pursuant to this Trust Agreement, net of any extraordinary administrative expenses of the Trust associated with such assets and income plus the proportionate amount of general administrative expenses of the Trust attributable to such income. Next, each Beneficiary shall have allocated to them their proportionate share of the remaining net income of the Trust, after deducting a proportionate share of Trust administrative expenses determined on the basis of the proportion of the value of each Beneficiary's share as of the most recent 9 valuation date to the total value of all Trust assets (other than those Trust assets specifically allocated). Should the administration of any assets which are held in this Trust for a specified Beneficiary result in any costs, expenses or charges which are unique to such assets, or should such assets require the establishment of any reserves, then such costs, expenses or charges and the funding of such reserves shall be charged to the Beneficiary entitled to such assets and paid first out of the current income otherwise distributable to said Beneficiary and then out of the income of the Trust, chargeable, however, to the share of said Beneficiary. No Beneficiary shall be required.. to contribute to this Trust for any purpose; however, any Beneficiary is free to contribute to this Trust and such contributions shall be applied for the maintenance of the assets specifically allocated to the contributing Beneficiary or otherwise as the contributing Beneficiary so directs and for no other purpose. Income distributable to a surviving Settlor shall be considered distributed if the income is deposited into the STETSON FAMILY TRUST-A subject to the terms and conditions of that Trust (except to the extent that any restrictions on the availability of the income to the surviving Settlor by virtue of the terms of the STETSON FAMILY TRUST-A shall be found to disqualify any interest in the Trust from the marital deduction or to result in the payment of any estate tax on property funding the STETSON FAMILY TRUST-C). (ii) Capital Gains and Losses. The Trustee, in his/her/their sole discretion, may treat capital gains and losses realized by the Trust as income for purposes of determining amounts to be currently distributed to any Beneficiary. The capital gains and losses on those assets which are specifically allocated to a Beneficiary shall be charged to said Beneficiary either currently or, in the discretion of the Trustee, at a later time or upon distribution of the asset giving rise to the capital gain or loss. (iii) Trust Accounting. For purposes of determining the share of income, principal, assets or liabilities attributable to the interest of any Beneficiary in the Trust, the income of the Trust shall be determined on the accrual basis of accounting according to generally accepted accounting principles consistently applied; provided that the Trustee need not distribute currently any accrued items of income for which cash has not been received, unless the Trustee, in his/her/their discretion, should determine to do so, and the Trustee shall provide for all accrued expenses in determining the amount to be currently distributed. The Trustee may, in his/her/their discretion, reserve up to Five Percent (5%) of the amount of net income currently distributable to all Beneficiaries to be held against unidentified future contingent expenses, and the Trustee may retain this reserve within the Trust; provided that, should the Trustee make this determination to reserve current distributable amounts, all Beneficiaries shall share in the contribution to the reserve and in the income earned thereon in proportion to the amount of the distribution which they are to receive currently. Any taxes payable by virtue of the establishment of any reserves by the Trustee, or by virtue of the fact that the Trustee has declined to distribute any amounts which would constitute taxable income of the Trust, shall be paid out of the undistributed amounts, and charged to the 10 Beneficiaries as expenses as provided herein. The Trustee may obtain the consent of any Beneficiary (or the legal guardian of said Beneficiary) to re-contribute any distributable income to the Trust, in which event this income shall be considered for all purposes as having been distributed to the Beneficiary entitled thereto and recontributed to the Trust for the purpose of preserving and enhancing the Beneficiary's interest in the Trust. Provided, however, that nothing contained in this Trust Agreement shall prevent the Trustee(s) then acting from unanimously adopting, for tax purposes, the "cash receipts and disbursements" method of accounting, as defined in the Federal Internal Revenue Code and the regulations, or any other method of accounting permitted by the Internal Revenue Code, in which case, for purposes of determining the interests of the Beneficiaries in the income, principal or assets of this Trust, the income tax expense or benefit determined by an accounting method inconsistent with the accounting method employed for determining the interest of said Beneficiaries shall be allocated to the Beneficiaries as provided herein, or otherwise according to generally accepted accounting principles consistently applied. Notwithstanding any other provision of this Trust Agreement, the Settlors, or the survivor of them, may use the accounting method for this Trust as was used by them individually prior to the adoption of this Trust. (iv) Conflict Resolution. The status of a Trustee or a Beneficiary as a shareholder, officer or director of a corporation, or as a partner in a partnership, or as a proprietor in a proprietorship, some or all of the stock, general or limited partnership interest, or proprietorship interest of which is held by the Trust, shall not constitute a conflict of interest between said Beneficiary's status as Trustee and status as shareholder, officer, director, proprietor ar partner. In the event, however, that said Beneficiary may, be faced with any direct conflict in his/her/their duties with respect to said corporation, partnership or proprietorship and as a fiduciary to the Trust, the Beneficiary shall either refrain from acting as Trustee with respect to such conflicting matters, or obtain the prior written consent of all other Trustees and Beneficiaries of the Trust (or the guardians of any minor Beneficiaries} to act with respect to such conflicting matters. (v) Undistributed Income. Income remaining undistributed upon the termination of this Trust shall be added to the Principal of this Trust. (vi) Qualified Plan Distributions. Should the Trust become a Beneficiary of a "qualified plan" as described in section 401 of the Internal Revenue Code of 1986, as amended, or any successor provision, then this Trust shall make any required minimum distributions to the Beneficiaries as required by the Internal Revenue Code. (2) Principal. Upon the death of the surviving Settlor, the Trustee shall account for, allocate and distribute the principal of this Trust as follows: (i) Expenses of the Deceased Settlor(s). The Trustee shall pay out of the Trust, (with all payments referenced in this subparagraph to be made first from those assets to be contributed to the STETSON FAMILY TRUST-6) or shall reimburse anyone so paying (other than the decedent Settlor's probate estate), the decedent Settlor's funeral costs and the costs of his or her last illness, and any taxes, professional fees, settlement costs and other costs incident to the establishment and the funding and the administration of this Trust (other than those costs paid from the decedent's probate estate assets). Trustee may pay out of this Trust, in his/her/their discretion, the just debts of the Settlor after his death. The Trustee's determination of the amount and timing of any payments of last illness expenses, funeral expenses, debts and related expenses shall be within the Trustee's discretion and such determinations shall be final; provided, however, that the Trust shall indemnify any Beneficiary (but not the probate estate of a Settlor) who may have paid, advanced, guaranteed, or otherwise become liable for any expenses of the last illness, or of the funeral or of the just debts of the second Settlor to die, in reliance on this reimbursement provision of the Trust. Upon the death of the first Settlor, the expenses payable under this provision shall be payable proportionately out of the jointly-held and separate assets of the decedent, based on the respective values of each class of assets on the date of death. Upon the death of the surviving Settlor, said expenses shall be payable out of the STETSON FAMILY TRUST-A. Nothing in this provision or any other provision of the Trust Agreement sha11 be deemed to create an interest of a third-party beneficiary with any rights in or to any of the assets or income of any trusts created or resulting hereunder in any entity not specifically named as a Beneficiary herein. (ii) Disposition of Assets of the Trust upon the Death of the Surviving Settlor. Upon the death of the surviving Settlor, the assets held in the Trust shall be distributed to the children of the Settlors, in equal shares, share and share alike, or to their respective descendants der stirpes. The Settlors' children are now: ARTHUR WILLIAM STETSON, II and NANCY }EAN STARLING. Provided that all stock of Settlor HELEN G. STETSON remaining in this Trust, as listed on Exhibit A to this Trust Agreement, shall be distributed in equal shares, share and share alike, to each of Settlors' children, if such division of the assets of the Trust is feasible and equitable. Provided further, however, that the share of any Beneficiary who has not reached the age of Twenty-Five (25) years upon the date when any distribution from the Trust would be payable and distributable to said descendant, then the share(s) of the assets which become payable and distributable pursuant to this subparagraph of the Trust Agreement during the period when a beneficiary is younger than age Twenty-Five (25) shall be held IN TRUST and accumulated, and the total amount accumulated during the period of time from the date when said shares would become distributable until said beneficiary achieves age Twenty-Five (25) shall be distributed to said beneficiary on his Twenty-Fifth (25th} birthday. Upon the distribution of the remainder of the assets and income of this Trust, this Trust shall cease and determine and any property with respect to which this Trust had any interest shall pass to the designated Beneficiaries free of trust. Should any beneficiary of this Trust predecease any distribution from this Trust without living issue, 12 then the share of said decedent shall lapse. (iii) Intestate Succession. In the event that there are no surviving lineal descendants of the Settlors or other named or referenced beneficiaries entitled to any of the periodic distributions from this Trust, then this Trust shall cease and determine as of the date of death of the last to die of the surviving Settlor or his/her lineal descendants and, upon termination of this Trust, the assets and income then held in the Trust shall be distributed according to the laws of intestate succession of the State of Maryland as those laws were in effect on the date of death of the fast Settlor to die. (iv) Definition of "Children" or "Descendants". For purposes of this Trust, the terms "children" or "descendants" shall mean all blood or legally adopted descendants in any degree, as the context of this Trust so dictates, including ail afterborn children or descendants, and all children or descendants born after the death of their parent who is the blood or legally adopted relative of either Settlor. Children or descendants adopted after the death of the Sett or(s)' blood or legally adopted relatives by the non-blood or non-adoption related spouses of Settlors' blood or legally adopted relatives shall not be included in the terms "children" or "descendants" in this Trust if the adoption proceedings are commenced after the death of the Settlor(s)' blood or legally adopted relative by his or her spouse, unless, prior to his or her death, his or her blood or legally adopted relative has manifested the intent to adopt such individual. (3) Special Diapositive Provisions. The following. special diapositive provisions shall apply to this Trust, provided that none of these special diapositive provisions shat! be administered in such a manner as to disqualify any assets held in the STETSON FAMILY TRUST-C from the marita) deduction as provided in section 2056(b)(7)(B)(III) of the Internal Revenue Code of 1986, as amended, or any successor provision. (i) Distributions for Education. Notwithstanding any other provisions of this Trust, the Trustee shall be empowered to advance to or on behalf of any Beneficiary, or to or on behalf of the child or grandchild of any Beneficiary, an amount, as determined by the Trustee, reasonably necessary to further the educational goals of said Beneficiary without adversely affecting the rights of the other Beneficiaries to enjoy their respective benefits of this Trust. Any such advances shall be charged to the Beneficiary on whose behalf, or on behalf of whose descendant, such advance was made. (ii) Handicapped Beneficiaries. In the event that a Beneficiary is or becomes, in the opinion of the Trustee as supported by the written report of two licensed physicians who have examined said Beneficiary, either mentally or physically handicapped, or otherwise incompetent or unable to manage his or her affairs (a "Handicapped Beneficiary"), then said Handicapped Beneficiary shall have no further right to the distribution of any amounts of income or principal otherwise distributable to 13 said Beneficiary under this Trust Agreement. In that event, the Trustee shall hold and maintain the Handicapped Beneficiary's share of this Trust Estate in this Trust and shall distribute any income or principal thereof solely in the Trustee's discretion for the health, education, support or maintenance of said Handicapped Beneficiary. Any Beneficiary who would otherwise be or become entitled to any private or governmental insurance, support or other benefits, but who would lose this entitlement by virtue of said Beneficiary's status as a Beneficiary of this Trust shall, notwithstanding any other provisions hereof, cease to be a Beneficiary of this Trust, and shall thereafter be treated as a Handicapped Beneficiary. No amount distributable to any Beneficiary hereunder shall be or become subject to any claims of any private or governmental entity for reimbursement for any benefits provided to said Beneficiary. Within thirty (30) days after any Handicapped Beneficiary whose eligibility for a distribution of income or principal is affected by this provision of this Trust Agreement ceases to be handicapped, the Trustee shall distribute to said Beneficiary all distributable amounts held by the Trustee during the period when said Beneficiary was handicapped. This Trust shall continue in existence for so long is necessary to administer the assets allocable to any Handicapped Beneficiary hereunder. In the event of the death of a Handicapped Beneficiary, the amount distributable to said Beneficiary, including any distributable amounts accumulated during the period during which said Beneficiary was handicapped, shall be distributed to the successors in interest to said Handicapped Beneficiary according to the provisions of this Trust Agreement. 4. TRUSTEE. By signing this Trust Agreement, the Primary Trustee(s) and Successor Trustee(s) and their alternates named above do hereby accept the terms of this Trust and agree to carry out their duly constituted duties hereunder in a fiduciary manner, subject to the provisions of this Trust Agreement and the duties and privileges imposed and granted hereunder. Any Primary Trustee or Successor Trustee named herein may resign by delivering a notice of resignation, in writing, to all of the other Primary and Successor Trustee(s) named herein and/or acting in said offices, and to all of the Beneficiaries (or to the successors in interest to any deceased Beneficiaries) provided that, if any Beneficiary is under the age of Eighteen (18) years, this notice of resignation shall be delivered to the legal guardian of such Beneficiary. Notice of resignation shall be effective on the Thirtieth (30th) day after delivery to the last entity entitled to delivery. Notice sha{I be presumed to be delivered if mailed, postage prepaid, to the last known address of the entity entitled to notice herein. If, at any time, no entity is currently authorized, able and willing to serve as Trustee hereunder, then, upon petition of any interested party (or, if an interested party is a minor, then the legal guardian of said minor), a court of competent jurisdiction shall appoint a duly qualified entity to serve as Trustee. The Settlors, or their Conservators, and, upon the death of the Settlors or the survivor of them, aTwo-Thirds (2/3) majority of the Beneficiaries (with minor Beneficiaries acting through their legal guardians) shall have the power to remove any person or entity acting as Trustee hereunder and to appoint another in his/her/its place and stead, by delivery of written notice to the removed Trustee. The removal of a Trustee hereunder shall be effective within 30 days of the delivery of notice. For 14 purposes of determining the Two-Thirds (2/3) majority needed to remove a Trustee hereunder, the successors of any named Beneficiary who have succeeded to said Beneficiary's share of this Trust shall be collectively entitled to one vote, and each such Beneficiary shall be entitled to their proportionate share of said one vote. 5. TRUSTEE'S DUTIES AND POWERS. This Trust shall be administered subject to the following terms and conditions, and those Trustees specifically named herein, or the successors of them designated by them in writing shall have, in addition to any other powers granted to him/her/them by law (including, without limitation, and in addition to any other powers granted to the Trustee(s) herein, all powers enumerated in section 15-102 of the Estates and Trusts Article of the Maryland Cade, or any successor provision, to the fullest extent provided therein), the following powers, it being the specific intent of the Settlors that the Trustee(s) named herein be granted broad powers over the administration of this Trust: (A) Investments. The Trustee shall have the power to improve, tease for any term or perpetually, rent, sell, exchange, grant and exercise options to buy, any real or personal or intangible property at any time held hereunder; to invest and reinvest in real or personal or intangible property of any kind, and to retain as a proper investment such property, whether originally held as a part of the Trust estate or whether subsequently acquired; and to exercise the powers granted in this subparagraph (A) without being limited by statute or judicial decision (except such decision as may specifically bind this particular Trust, after having been finally rendered in a court of competent jurisdiction with respect to this Trust) whenever enacted or announced, imposing requirements as to the assets in which investments may be made or the retention or diversification of investments. The foregoing powers shall include (without limitation} the power to sell any Trust asset to, and/or purchase assets from, any Trustee (subject to the fiduciary standards imposed by law upon trustees), or the Settlor, or any of the Settlor's descendants, and/or the estate of any such person, whether or not such person is then acting as a Trustee hereunder. The Trustee shall have the power to incorporate any businesses owned by the Trust. Provided further, however, that in the exercise of the broad investment powers granted to the Trustee, said Trustee shall be limited to those investments, and to the exercise of those powers, as would be appropriate for a prudent investor and not as a speculator. (B) Borrowin~,and tending. The Trustee shall have the power to borrow money from or to lend money to any institution or person, including themselves, for the benefit of any Trust, and to pledge or mortgage any part or all of the Trust estate as security therefor, or to accept pledges of such security as the Trustee(s), in their discretion, shall deem appropriate. The Trustee shall further have the power to borrow money from or to lend money to this Trust upon commercially reasonable terms, as determined in the Trustee(s)' discretion. Trustee(s) may lend or borrow money to or from the Settlors or the estates of the Settlor(s), or to or from any beneficiaries of this Trust, upon such terms as the Trustee(s) deem appropriate in their discretion. It is 15 intended that the Trustee(s) herein named be given broad discretion in lending and borrowing funds on behalf of the Trust, and in pledging or hypothecating assets of the Trust, or in accepting pledges or hypothecations on behalf of the Trust. (C) Claims. The Trustee shall have the power to arbitrate, defend, enforce, release, or settle any claim of or against the Trust; provided that, should any Beneficiary make a contribution to the Trust of money or property in furtherance or in settlement of any claims which may directly or indirectly affect his or her interest, and that said Beneficiary may direct the application of the proceeds of any such contribution with respect to the enforcement or defense of any claim. (D) Voting: Reorganization. The Trustee shall have the power to vote, in person or by proxy, upon all securities held as a part of the trust estate; to exercise, buy; or sell subscription and conversion rights and participate in reorganizations, recapitalizations, consolidations, mergers, exchanges, foreclosures, liquidations, and creditors' and bondholders' agreements. The Trustee may also grant a proxy to its duly authorized agent, who shall act as a Trust fiduciary with respect to the subject matter of the proxy, or to any entity with an interest in the property of the Trust. The Trustee is authorized to hold S corporation shares pursuant to section 1361(c}(2)(A) of the Internal Revenue Code of 1986, as amended, or any successor provision, or otherwise as permitted by the Internal Revenue Code. (E) Apportionment to Income and Principal. The Trustee shall have the discretionary power to allocate Trust receipts, disbursements, gains and fosses to either principal or income,.in accordance with generally accepted accounting principals consistently applied. (F) Division and Distribution of Property in Kind. Whenever the Trustee is required to physically divide property held in trust into parts, shares, or trusts, or to distribute the same, the Trustee may, in his sole discretion, make such divisions or distributions in kind, in money, or partly in kind and partly in money, and may allocate dissimilar property and undivided interests in property to different parts, shares, or trusts without respect to such property's income tax basis or any other characteristics of any such property; provided, however, that to the extent practicable, the Trustee shall attempt to equalize the tax treatment of any similarly situated parties, with the Trustee's good faith determination of such equalization being final with respect to such an effort. If it becomes necessary to value property that will be divided or distributed, such valuation shall be at the property's then current fair market value, except that the current valuation of such property for federal or state income, estate, inheritance or gift tax purposes shall be proper if such valuation is required by this Trust Agreement or if the Trustee, in hislher/their discretion, determines such valuation to be fair. (G) Brokerage Accounts. Trustee may open, operate, and maintain a security brokerage account wherein any securities may be bought and/or sold on margin, and 16 hypothecate, borrow upon, purchase and/or sell existing securities in such accounts as he may deem appropriate or useful. (H) Nominee. The Trustee may hold property of any .kind in bearer form, in their own name, or in the name of a nominee, with or without disclosing the fiduciary relationship; provided, however, that the Trustee may be liable for any wrongful act of the nominee. (I) Employment of Agents. The Trustee may employ and pay reasonable compensation to agents, investment counsel, and attorneys, including themselves and any other person, partnership, corporation or other entity with which 'st may be associated. The foregoing authorization shall include, without limitation, the power to authorize any person or entity to withdraw funds from any bank account maintained by the Trust and/or to have access to any safe deposit box maintained by the Trust, and/or to trade securities or other property on behalf of the Trust, and to accept a commission from the Trust for acting as a fiduciary thereof. ()) Instruments. The Trustee may execute and deliver all necessary and proper deeds or other negotiable or nonnegotiable instruments in furtherance of his/her/their duties and powers under this Trust Agreement. (K) Distributions During Incapacity. Except as otherwise specifically provided in this Trust Agreement, during any period of incapacity of any Beneficiary, (with the Trustee's determination of incapacity to be considered final for these purposes, subject to the right of the Beneficiary to challenge this determination pursuant to the Arbitration provisions of this Trust) the Trustee may, in his or her discretion, pay any sum distributable to the Beneficiary, without liability of the Trustee, by paying such sum directly to the Beneficiary, or to any person whomsoever for the use and benefit of the Beneficiary, whether or fiat such person may be the Beneficiary's guardian. (L) Nonliability of Purchasers and Lenders. No purchaser from nor lender to the Trustee need see to the application of the purchase or loan money to the purposes of the Trust estate, but the Trustee's receipt shall be a complete discharge to any such person. (M) Holding and Transferring Real Estate. The Trustee shall have the power to take, hold and convey title to real estate or interests therein in its name or in the name of its nominee, with or without disclosing the Trust; and in accepting title to the real estate neither the Trustee nor any nominee shall be held to have assumed the payment of any encumbrances on the real property personally. 17 (N) Exculpation. The Trustee shall not be personally liable upon any contract of indebtedness of or claims against the Trust estate upon a mortgage, deed of trust, note or other instrument executed under the provisions hereof on behalf of the Trust, except such liability as may accrue to him solely in his capacity as Trustee of this Trust. (O) Nonliabilityfor Acts of Predecessors. Any Trustee, co-Trustee or successor Trustee may accept and rely upon any accounting made by or on behalf of any predecessor Trustee or co-Trustee under this Trust, unless (and until such time as) such accounting may be later extrinsically proved to be incomplete, inaccurate or untrue and a finding is finally entered in a legal proceeding brought for that purpose. A Trustee or successor Trustee shall nat be liable for any act or omission of any predecessor fiduciary or co-Trustee, nor have a duty to enforce any claims against any predecessor fiduciary or co-Trustee on account of any act or omission. Provided, however, that nothing herein shall prohibit any successor Trustee from maintaining an action against a predecessor, should grounds for such an action exist, and provided further that no Trustee, former Trustee or co-Trustee may use this provision as a defense to any action brought against said entity by any party. (P) Spendthrift Provision. Except as herein expressly provided, neither the income nor the corpus of any trusts created or resulting under this Trust Agreement, nor any property held pursuant to any custodianships arising for any minor Beneficiaries arising as a result of the administration of his Trust shall in any manner be voluntarily, involuntarily or by operation of law anticipated, assigned, encumbered or transferred by or with respect to any Beneficiary named or otherwise referenced herein or by the heirs, successors or assigns of such Beneficiaries; and any such attempt at anticipation, assignment, encumbrance, transfer, or voluntary or involuntary alienation by or with respect to said Beneficiaries shall not be binding on the Trustees or their successors, whose duties and obligations hereunder shall be fully discharged and satisfied by distribution of any of the property of this Trust directly to or to the order of the Beneficiary entitled to the same. (Q) Tax Returns. The Trustee shall have the discretionary power to prepare and execute any and all tax returns, including, without limitation individual income tax returns (where appropriate), fiduciary tax returns, federal and state estate and inheritance tax returns, and to make such elections on these returns as may be appropriate in the Trustee's discretion. Nothing in this provisions shall limit the duty of the Trustee to prepare, file and execute any tax returns for which the Trustee may be responsible. (R) Discretionary Disso{ution of the Trust. In the event that the assets held by the Trust are valued at less than Ten Thousand Dollars ($10,000) (which amount shalt be adjusted for inflation by use of the appropriate Consumer Price Index as maintained by the U.S. Department of Labor as selected by the Trustee(s) then acting, in their 18 discretion), then the Trustee then acting may dissolve this Trust and immediately distribute the assets so held to the Beneficiaries entitled thereto. (S) -Tip" Election. In the event that the election is made on the federal estate tax return of the first Settlor to die to claim the marital deduction for the assets allocated to the STETSON FAMILY TRUST-C, then the Trustee shall not be empowered to exercise any powers which may otherwise be implied from this instrument or law in such a manner as to disqualify the assets contributed to the STETSON FAMILY TRUST-C from the marital deduction. (T) Insurance Policies. The Trust may apply for and retain ownership of any insurance policies, including, without limitation, policies on the fives of the Settlors, and may borrow from, invest in, collect the proceeds of, settle, modify the beneficiaries of and otherwise deal with such policies to the same extent as could the Settlor(s). (U) Reliance on Counsel. Any Trustee named herein may rely upon the written opinion or advice of any licensed attorney, accountant, investment adviser or other licensed professional and, if acting in conformity with such written opinion, shall be considered to have fu{ly and completely discharged all of his/her/their duties as Trustee hereunder with respect to the matter addressed in such written opinion. 6. GOVERNING LAW. In all respects, this Trust Agreement shall be governed by the laws of the state of Maryland and venue shall be proper in the County where the Settlors or the survivor of them resides. Any final decision rendered in Maryland with respect to this Trust may be enforced within any other jurisdiction in the same manner as a foreign judgment, and without any further recourse to legal process than may be necessary to enforce a foreign judgment. 7. ARBITRATION. In the event of any dispute arising with respect to this Agreement, including any disputes initiated by a Beneficiary hereto or any other interested party, the parties and their successors and assigns shall submit to binding arbitration in the District of Columbia under the commercial rules promulgated by the American Arbitration Association or its successor. Any final decision rendered in such an arbitration proceeding may be recorded as a judgment in any court of competent jurisdiction and enforced as such without further recourse to judicial or other legal process; provided, however, that any party may maintain an action for a temporary restraining order or a preliminary injunction without first resorting to arbitration, if that party can otherwise establish its rights to such relief. Such a temporary restraining order or an injunction may persist only until the final resolution of any arbitration proceeding hereunder, and ar. award of any money or reimbursement or casts or legal or other professional fees shall be made solely in arbitration. The arbitrator shall have the power to construe the provisions of this Trust Agreement according to the intent of the Settlors (or, with respect to Separate Property, according to the intent of the Settlor contributing such property) and the arbitrator shall resolve any ambiguities herein to effectuate such 19 intent, to the extent that such intent may be discerned. Other than this power to interpret this Agreement, however, the arbitrator shall have no power or authority to modify, amend, revoke or fail to effectuate any of the provisions contained in this Trust Agreement. 8. MISCELLANEOUS PROVISIONS. Where necessary to construe the terms of this Trust according to common usage, the singular shall be read as the plural (or vice versa), and the masculine, feminine or neuter gender shall be conformed to common usage. Should any term of this Trust be declared illegal or unenforceable, then such provision shall be deemed modified to the extent possible so as to eliminate such illegality and retain the intent of the Settlor; provided further that any declaration of illegality affecting any provision hereof shall not affect the enforceability of the remaining terms of the Trust. The headings in this Trust are for the convenience of the reader and they form no part of the Trust. Capitalized terms shall be considered to be specifically defined for purposes of this Trust where the context so dictates. Should any party waive its rights under this Trust, such waiver or repeated waivers shall not be construed as a continuing waiver of the waiving party's rights created pursuant to this Trust. This Trust may be executed in any number of counterparts, each of which shall constitute an original for all purposes. Each party acknowledges a receipt of a fully conformed copy of this Trust including any attachments, exhibits and schedules. 9. TRUSTEES' REIMBURSEMENT. Trustee shall be entitled to payment of all of their expenses incurred incident to the administration of the Trust, and to the regular and normal fees for professional services performed by professional Trustees on behalf of the Trust. 10. SAVING PROVISION. It is the intent of the Settlors that the provisions of this Trust Agreement be interpreted, if possible, to avoid violations of the Rule Against Perpetuities. However, should any provision of this Trust be found violative of the Rule Against Perpetuities, such a finding shall not adversely affect the remainder of the Trust and the interest so found to violate said Rule shall be immediately distributed to the party or parties entitled thereto. Any other provision of this Trust to the contrary notwithstanding, if, at the last day of the month preceding the last month of the Twenty- First (21st) year after the death of the last survivor of the surviving Settlor and all descendants of the surviving Settlor who are living on the date of the execution of this Trust Agreement, any property is still held IN TRUST as hereunder, then all trusts then existing or created under this Trust Agreement shall terminate, cease and determine on the last day of said month and the entire remaining principal and income, net of proper Trust expenses, shall be paid over and distributed to the entity or entities entitled thereto outright and free of trust. 20 IN WITNESS WHEREOF the parties have signed their names to the Trust Agreement, and to its counterparts, consisting of .~'`'° pages including page(s) fallowing this page, on the day and year first above written. Settlor and Trustee: '° „' r y; ii ARTHUR WILSON STETSON Settlor and Trustee: :~ ~• 1 HELEN GOULD STETSON We, the undersigned, do hereby express our consent to the establishment and the funding of this Trust with substantially all of the assets of the Settlor(s), and we do hereby accept our offices as Trustee of this Trust (if we are so named) and agree to faithfully perform the offices to which we are named as specified in this Trust Agreement. ARTHUR WILLIAM STETSON, II NANCY JEAN STARLING State of ~'=--Y~,.. ~, ,..,r` County of ,;,; ,.~,.~, g'_'"^.~~,,~, i } ss. On this day of `--y ~`°°m~. , 199_ personally appeared before me ARTHUR WILSON STETSON and HELEN GOULD STETSON, person or persons known to me or satisfactorily proven to be the person(s) who executed the within instrument and acknowledged the same to be their act an,le d'~Y ,~-~ .~. Notary Public , ~~,,~, ~,, ~r,"~.. My Commission Expires ~~{ ~ '~ • C ° i` n 1, V ~~ : ~ ~...r~ ..,% A ,.; `t., 21 State of } } ss. County of } On this day of 199_ personally appeared before me ARTHUR WILLIAM STETSON, II, person or persons known to me or satisfactorily proven to be the person(s) who executed the within instrument and acknowledged the same to be their act and deed. Notary Public My Commission Expires State of County of } } ss. } On this day of 199_ personally appeared before me NANCY JEAN STARLING, person or persons known to me or satisfactorily proven to be the person(s) who executed the within instrument and acknowledged the same to be their act and deed. Notary Public My Commission Expires 22 FIRST AMENDMENT TO THE STETSON FAMILY LIVING TRUST 9 This Amendment is made this _ day of _.~: ~ 4i c~~ r :~ ~_ , 200 by ARTHUR WILSON STETSON and HELEN GOULD STETSON, Settlors and Trustees of the Stetson Family Living Trust (the "Trust"), a revocable inter vivos trust executed on December 5, 1995, as follows: 1. The first sentence of paragraph 3G(2)(ii) shall now read "Upon the death of the surviving Settlor, the assets held in the Trust shall be distributed to the children of the Settlors, in equal shares, share and share alike, or to their descendants per capita." 2. Notwithstanding any provision to the contrary, the stock listed on Exhibit "A" shall be distributed to the Settlors' children, in equal shares, share and share alike, or to their descendants ,~~er capita, at the death of Sr-~ttlr~r Helen G~~uld Stetson. 3. Other than these amendments, the Trust shall remain in full force and effect. WITNESS the hand and seal of the Settlors, on the date first above written. ARTHUR WILSON STETSON _, = ~ ~ , HELEN GOULD STETSON State of ~ ~,a`',.C~ ~~: ~~ ~:.c~;~ } } SS. r ~~ ~ l -tip r On this ~~ day of c;_1~-gin , 2001 before me, the undersigned officer personally appeared ARTHUR WILSON STETSON and HELEN GOULD STETSON, person(s) known to me or satisfactorily proven to be the persons who signed the within instrument ar~d acknowledged the same to be their act and deed. r Notary PubLve ._, My Commission Expires ~' '.~? _%~'~~~~;~-- SECOND AMENDMENT TO THE STETSON FAMILY LIVING TRUST This Amendment is made this ~~ day of January, 2005, by ARTHUR WILSON STETSON and HELEN GOULD STETSON, Settlors and Trustees of the Stetson Family Living Trust (herein "the Trust"), a revocable inter vivos trust executed on December 5,1995, and amended by a First Amendment to the Stetson Family Living Trust executed on January 11, 2001: 1. The first paragraph of the Trust is amended to provide that the Settlors' daughter, NANCY JEAN STARLING, shall serve as the first Successor Trustee, and the Settlors' son, ARTHUR WILLIAM STETSON II, shall serve as the second Successor Trustee. 2. Paragraph 7 of the Trust is amended to provide that the Trust shall be governed by Pennsylvania law and that the venue and sites of the Trust shall be the Commonwealth of Pennsylvania. The terms provided herein shall prevail over the terms of the Trust and First Amendment. Except as expressly provided herein, the Trust and First Amendment shall remain in full force and effect. IN WITNESS WHEREOF, the Settlors have hereunto set their hands and seals as of the date first written above. ~-> -, WITNESS / ~} ~ ARTHU WILSON STETSON ~ e WITNESS ,,,-- HELEN GOULD STETSON COIVIi~~10NWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND SS: /z, ~~ r,'~( On this, the ~ day of January, 2005, before me, a Notary Public, the undersigned officer, personally appeared MARK E. HALBRUNER, known to me (or satisfactorily proven) to be a member of the bar of t:he highest court of said state and a subscribing witness to the within instrument, and certified that he was personally present when ARTHUR WILSON STETSON, HELEN GOULD STETSON and the above witnesses, whose names are subscribed to the within instrument executed the same, and that said persons acknowledged that they executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Notary Public ~'t3MnR©]VwEP,i Tf-I OF F'61VNSYi;'~r.~dih Notarial Seal ^ ~~ Traci L. Sepkovic, Notary Public i.,c11'IGyne FiurU, CtiitiLci'ia~iil Cuuiiiy e~ Ivty Commission F,xpires Nfar. 18, 20GII Membef, PtmnsylvR~'iin Nsoci,iriix~ rf t~lr..t;;rie<.: PA REV-1500 SCHEDULE E CASH, BANK DEPOSITS & MISCELLANEOUS PERSONAL PROPERTY Fnlnl [ VT~F L.B~IE~ flee mstn icOnns.l Use the tRS label. C?fherwrse. please pant or type. Presidential Election Campaign DECEASED Arthur W Stetson 11/08/2008 & Helen G Stetean 04/15/2008 L,ep;uYmenl of the Treasury - Inlrmal Revemrr Service ~~~~rrttFF~~ V .S. fndividuaf income ~~x ~@turn ~~{.0~ ~ (~~l} IR°• ll_,e nnly - Go not write nr staple rn tru<. ,p:rn- Fur the veal Jan 1 -Dec Jl, 2008, or other tax year beguming , 2(1118, endmy , ZO oMF rm.. tsa5.007q _ 'i uw hr sl n.uno MI Lan! rrdnm ~ tour socral secmiry number Arthur W Steteoa _ 011-10-9128 It a rornl re~hnn. 5linuse's lu~sl name MI Les-I name Spouse's social security number Helen G Stetson 1B2-05-6736 rinnrc arLhe;; (numbci and sheen. II y(xr have a r'.O. Loa, see m>ln,cUons. --- Apailn tent na You must enter yOUr socral security late of 5225 Wi1BOn Lane -- ~- number(s) above. ~'. Oily. Inwu of post otticr.. II you I~i,we ~ Ioreign adchrs. sec uistnrc6ons. :;fate CIF code Checlung a boz below wdl not Mechanicsburg PA 17055 change your tax or refund. Check here d you, or your spouse ii feting lomtly, want $3 to go to this fund? (see instructions) .......... ... " ~ You ~ Spouse FJlitlg Si8tU5 1 Slnyle 4 Head of huuselu,(d (with quahfyuig personj. (Scc 2 X Marned tiling jointly (even ii only one had income) instructions.) It the qualifying person Is a child but not your dependent, enter this child's Check only 3 Marned filmy separately. Enter spouse's ~StV above & full name here . ~ one hox. name here .. ~ 5 I I Qualifying widow(er) with dependent child (see instructions) Exemptions 11 I710re than low dependents, see insttuciions. 6a h X X Yourself. It someone can claim you as a dependent, da not check box 6a ........... . Spouse .. c Dependents: (1) First name Lasi name (2) Dependent's social serxnity number (3) Dependent's relationship fa you '' (4 quahfying rndu tut u~dd tax credit (see instrs) n Boxes checked on 6a and 6b 2 No. of children on be who: • lived with you ... . • did not five with you due to druorce or separation (see instrs) . . Dependents urr 6c riot entered above Add numbers d Total number of exemptions claimed ..... ............................................. .... ono eeS ~ 2 7 Wages, salaries, lips, etc. Attach Forms} W-2 ......................................... 7 Income g a Taxable urieresl. Attach Schedule Ei if required ............... ....................... 8a 2.640. Attach Form(s) 9 bTax-exempt interest. Do not include on line 8a ........ .....~ Sb~ 4, 346 . --_ __ a Ordinary dividends. Attach Schedule B if requrred ..... .......................... ...... 9a 22 , 3 96 . W-2 here. Also attach Forms W-2G and 1099-R 10 b Qualified drvldends (see instrs) ............................... ..~ 9b~ 10 608 , , Taxable refunds, credits, or offsets of state and local income taxes (see Instructions) ....... 10 ii tax was withheld. 11 Alimony recervert ............... ........................... .............. 11 It d d t 12 Business rncon~te or (loss). Attach Schedule C ur C-EZ ...... .. ... _ 12 you i no oet a W-=' 13 Capital gain or (loss). Att ~ct~ D if regd. if not reyd, t:k here ........... ~ ~ 13 t -3 000 _ see instructions. 14 Other gains or flosses). Attach Form 4797 ....... 14 15 a IRA distributions ............ 15a b Taxable amount (see instrs) .. 15b 16 a Pensions and annuities .. .. 16a 60, 580. bTaxabie amount (see instrs) 16b 58, 364 . 77 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E .. 17 Enrln~e, hl,t rfn 78 Farm income or (loss). Attach 5rhedule F ...... 18 rim. attach, any t I 19 Unemployment compensafion ...................................... ............... .. 19 . ~ 'c' pa,men utr;ase use 20 a socral security benehts . ..... ~ 20a 1 235. h Taxable amount (see instrs ~ . ~ } .. 2Db 1, 050 . Form 1040-V. 21 iJtherlnr;orne ________________________ __ 21 22 Add the amounts in the far r,ght coh~mn for lines 7 through 21. This Is your total income '' 22 B1, 450 . 23 Educator expenses (see instructions) 23 Adjusted Eaf055 24 ~ertan bu,me;; expenses of reservists, Iierlorming artists. and tee bn~;rs government offrcral,. Attactl Furrn 2106 or 2)06 E? .. ..... ..... .... ~ 24 I j InCOme 25 Health sarongs account deductron. Attach Form 8889 25 26 Moving expenses. Attach Form 3903 .. ........... 26 _ 27 One-half of self-emplDyment tax. Attach Schedule SE . 27 28 Self-employed SEP, SIMPLE, and qualified plans ... .. .. 28 29 pelf-employed health Insurance deductron (see Instructions) .. 29 _ 30 Penalty on early withdrawal of savings ............. ....... j 30 ~ ~-- s r a awnony polo D Itecrprenr:-.µ~ . - . . 32 IRA deductlon (see Instructions) ...... ... ....... ...... 32 _ 33 Student loan interest deductlon (see Instructions) . 33 34 Tuition and fees deductron. Attach Form 8917 ............... 34 35 Domestic production actrvibes deductlon. Attach Form 8903...... 35 j 36 Add lines 23 3laand 32-35 .................. .......... .......................... 36 37 Subtract line 3u from Iule 2c. This is your adjusted gross income ...... ......... ~ 37 BAA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see instructions. FDIA0112 10!73!08 81,450. Form 1040 (2006) ... ,non r•x,nsn arrY,,,r w L Llnl an (.`. R1'PtaAT 011-10-9128 Pane 2 ~ 38 Amount hom line 37 (adjusted gross income) ... ........ .. 38 B1, 4.5.0. aX and :redtt5 Standard Deduction for - 39a Check I]VC~, You were bong before .lanu.ary ~, 1cr44, + r-'IuiC. Total boxes if: -~ ~J Spouse wa ; bom before January ?, 1944, ~ EliruJ. checked ~ 39a b It your spouse it(:m¢es on a sepatale return, m you were a dual"status, alien, sec hrtrs and uF, bete •' 39b _ c Check if standard deduction includes real estate taxes or disaster loss (see utstruchons) . ... .. " 39c 40 Itemized dedueiions (from Schedule A) or your standard deduction (sec left margin) ......... .... 2 .. 0 7, 371. • PFnple who 41 ~ubtraci Ilne 40 fiom line 38.. .... ............ .. ... 41 -5, 921. checF:ed any box on hoe 3Ua, 39b, or 39c or whet 42 If line 38 Is over $119,975, or you provided housing to a Midwestern displaced Individual, see instructions. Otherwise, multiply $3,500 by the total number of exemptions clanned on line 6d .. ................... ... 42 7, 000 . can be claimed ~t, ~~ dependent 43 Taxable income. Subtract lute 42 from line 41. enter -0- .. ..... If ling 42 i~ more than line 41 43 0 . , see rn ;tructu~n'. • All otlrels: q,q , Tax (see testis). Check if any tax is from: a b 8 Form(s) 8814 Furnt 49T~ .... ... ............... ... 44 0 . 45 Alternative minimum tax (see instructions). Attach Form 6251 ... .. 45 0 . ?rnnlle rn P"A,elnred 46 Add Ilnr_•; 44 and 45 .......... ......... . ~ 46 0. filntq separately, X5,450 47 FDreiyn tax credit. Attach Form 1116 if required ......... 47 48 Credd for child and dependent care expenses. Attach Pone 2441 .......... 48 .Marl fed filing jointly or 49 Credit fol the elderly or the disabled. Attach Schedule R ..... _ 49 Uualrfy+ng 50 Education credits. Attach Form 8863. 50 wtdow(erl, 900 $T0 51 Retirement savings contributions credit. Attach Form 8880 ... --- 51 , ~ 52 Child tax ('.rF.dit (SF.r Instn;rtmns). Ahach Rant o9Dl if ieyuueu ......... 52 _ I Head rtf l- ld h 53 Credits from farm: a ~ E396 b ~ EE39 c ~ 5695....... 53 ro , vuse $8.000 54 Other cis from Farm: a ~ 3800 b ~ E8D1 c ~ 54 ---- - 55 Add lines 47 through 54. These are yow total credits ........ .. .. ................... ... 55 56 Subtract line 55 from line 46. If Ilne 55 is mote than tine 46, enter -0- .... ~ 56 -- - 0. _... -- 57 Soli-employment iaz. Attach Schedule SE .... 57 Other' S8 Unreported social security and Medicare tax from Form: a ~ 4137 b ~ E919 .................... ... 58 TSXeS 59 Additional tax on IRAs, other qualified retirement plans, etc. Attach Fonn 5329 d required ................ ... 59 60 Additional taxes: a ~ AEIC payments b ~ Household employment taxes. Attach Schedule H ........ ... 60 61 Add lines 5660. This is your total tax ..................................................... . ~ 61 0 . t P 62 Federal Income tax withheld from Faints W-2 grid 1099. 62 10, 57 6 . aymen s - 63 2008 estimated tax payments and amount applied from 2007 return .... 63 If you have a ~ - lit in 64 a Earned income credit (EIC) . ... ...... 64a y g ryua child, attach ~ Schedule EIC. ~ 65 b tJontaxahle combat pay election .... ~~ 64b~ Excess social security and tier 1 RRTA tax withheld (see instructions) .... 65 66 Additional child tax credit. Attach Form 8812 ................ 66 67 Amount paid with request for eztenston io fde (see instructions) .. 67 68 Credit: from Form: a ~ 2439 h ~ 4136 c ~ E801 d ~ OEGS . 68 69 Fn"st-time homebuyer aedit. Attach Form 5405 .............. 69 70 Recovery rebate credit (see worksheet) ....... ..... ..... 70 ( 0. 71 Add lines 62 tfuouyh 7U. These are your total payments .... ...... .... ..... .. .. ........ .. . . ~ 71 I0, 576 . f R d 72 It line Il is mine than line 61, subtract line 61 from fine 71. This i= the antuuni you overpaid . 72 10 , 576 . un e ? 73 a Amount of tine 72 yvu want refunded fo you. If Form 8888 is attached, cl-reck here .. ~ ~ 73a Z0, 576 . Dnect deposit See rnstruclions and fill in 73b, 73c, and 73d of Form 8888. 4 b Rvratiny number gyyxxxxxX I c Type: I I Checking ~ Savings d Account number ~~;XXXX3:YxXxXx3;xx~;]{ ~ Amount of line 72 you want applied to your 2009 estimated tax ....... ~ 74 Amount 75 Amount you owe. Subtract line 71 from line 61. For details on how to pay, see instructions . .......... . . ~ 75 YOU OWe 7g Fstlinated tar. I~enalty (see instrurhonsl , 76 Third Part Do you want to allow another person to discuss flits return with the IRS (see instruttions7? ........ u Yes. Complete the tollowing: 'U No y Desryn,re's Phone Personal idenhbcabon _Designee rrmr "' rto. ~ number rPtNr SI n Under penartre; ul pe,ru, y. I (ieclare that I have exanroied ibis return and accompanyinU scheUules and statement„ end to the best of my knowlr_dye anU g Lctiet, rriey air• tiue. correct. and con-~plete. Declar lion nl I~~repaua Iolhei than laxpaY`=rt ~s has?rl on all rniormation of which preparer has any I:nowledyc-. Here ~"~~„ 51ynJil,lE ~ Date Yow oca,pairon Daytime phone number (pint return? ~ ~ y ~~ •'~ r 7 ~y / See instructions. ~ ~"~?Jl,;r; /~-t-`/J ~: ~1.~~•~ .l__//-/i•~ Retired a CO Spouse's srgnatk'e._f a loml return, both must sign. Uale ~ I Spouse's occupation for your recor s. _ (Retired ;; q ~ -~ r,~'~~~ _ Dare PaICj ,itfnature ` Mark E. Halbruner 03/18/2009 ChecHirsett-e preparer's Funr s n:n,iB Gates , Halbruner & Hatch, PC Use Qnly s~,uYr's;n7~r,yedl~ 1013 Mumma Rd. Suite 100 addict>.. and ZIP c„u~~ Lemoyne PA 17043 -1144 FUTA011[ !Oft;/GR Pooe45421 EIN 20-4304745 Phone no. (717) 731-9600 Form 1040 (2GG8) D8DDZ11167 ,_ -- It `~~ ~ i_i Li PA-40 - 2008 Pennsylvania Income Tax Return ENTER ONE LETTER OR NUMBER IN EACH BOX. Do Not Use Your Preprinted Label D1,11D9I~28 STETSON ARTHUR W occupation RETIRE D Occupation LATE OF 5225 WILSON LANE MECHANICSBURG PA 17D55 219DD 1 a Gross Compensatron. Do not include exempt. income, such as combat zone pay and qualifying retirement benefits. See the instructions. 1 b Llnreimbursed Employee Business Expenses. 1 c Net Compensation. Subtract Line lb from Line la. N Extension. N Amended Retw n. R Residency Status. PA Resident/NorlresidenilPart-Year Resident from to D Single/Married, Filing JointlylMarried, Filing SeparatelylFinal Return/Deceased Date of death 11 D 8 D 8 N Farmers. School District Name WEST S H O R E 2 Interest Income. Complete PA Schedule A if required. 3 Dividend and Capital Gains Distributions Income. Complete PA Schedule B if required. 4 Net Income or Loss from the Operation of a Business, Profession, or Farm. 5 Net Gain or Loss from the Sale, Exchange, or Disposition of Property. 6 Nei Income or Loss from Rents, Royalties, Patents, or Copyrights. 7 Estate or Trust Income. Complete and submit PA Schedule J. 8 Gambling and Lottery Winnings. Complete and submit PA Schedule T. 9 Total PA Taxable Income. Add only the positive income amounts from Lines 1 c, c, 3, a, 5, 6, 7, and 8. DO NOT ADD any Icsses reported on Lines 4, 5, or 6. 10 Other Deductions. Enter the appropriate code for the type of deduction. N See the instructions for additional information. 11 Adjusted PA Taxable Income. Subtract Line 10 from Line 9. PAIACui12 11!DE!OS 1a D 1b D ZC D 2 264D 3 14857 4 D 5 -22382 6 D 7 D g D 9 ],7497 1D D 1y 17497 EC Page 1 of 2 FC 080D7,1],167 ~ ~ ~ D8DD111167 D8DD2117,61 RA-40 - 2008 Socral Security Number 01,17,09228 Name(s) Arthur W Stetson 12 PA Tax Liability. Multiply Line 71 by 3.07 percent (0.0307). 13 Total PA Tax Withheld. See the instructions. 14 Credit from your 2007 PA Income Tax return. 15 2008 Estimated Installment Payments. 16 2008 Extension Payment. 17 Nonresident Tax Withheld from your PA Schedule(s) NRK-1. (Nonresidents only) 18 Total Estimated Payments and Credits. Add Lrnes 14, 15, 16, and 17. Tax Forgiveness Credit. Submit PA Schedule SP. 19a Filing Status: 01 Unmarried or Separated 02 Married 03 Deceased 19 b Dependents, Part B,-Line 2, PA Schedule SP 20 Total Eligibility Income from Part C, Line 11, PA Schedule SP. 21 Tax Forgiveness Credit from Part D, Line 16, PA Schedule SP. 22 Resident Credit. Submit your PA Schedule(s) G-R with your PA Schedule(s) G-S, G-L and/or RK-1. 23 Total Other Credits. Submit your PA Schedule OC. 24 TOTAL PAYMENTS and CREDITS. Add Lines 13, 18, 21, 22, and 23. 25 TAX DUE. If Line 12 is more than Line 24, enter the difference here. 26 Penalties and Interest. See the instructions. Enter code: If including form REV-1630, mark the box. ~ 27 TOTAL PAYMENT. Add Lines 25 and 26. 28 OVERPAYMENT. If Line 24 is rrrore than the total of Line 12 and Line 26, enter the difference here. The total of Lines 29 through 35 must equal Line 28. 29 Refund -Amount of Line 28 you want as a check mailed to you. Refund 30 Credit -Amount of Lfne 28 you want as a credit to your 2009 estimated account. 31 AmDUnt of Llne 28 you want to donate to the Wild Resource Conservation Fund. 32 Amount of Line 28 you want to donate to the Military Family Re{ref Assistance Program. 33 Amount of Line 28 you want to donate to the Governor Robert P. Casey Memorial __ Organ and Tissue Donation Awareness Trust Fund. 34 Amount of Line 28 you want to donate to the Juvenile (Type 1) Diabetes Cure Research Fund. 35 Amount of Line 28 you want to donate to the PA Breast Cancer Coalition's Breast and Cervical Cancer Research Fund, Signature(s). Under penalties of penury. I (we) declare that I (we) have examined this return, including alt arcnmpanypry schedules and sfafemenls. and ro the crest nr my (cur) behet, they are fnre. rnrrect, and urmplelr.. 'r~r~Sr~~r"ature . __- , Spouse's Srynalure, d fibny iointly i Pre arer's N~ - d Telephone Number Date (717)- 731=9600 sates, Tialbruner & Hatch,- PC 03/18_/.09-. 1013 Mumma Rd. Suite 100 PA 17043-1144 7,2 537 1, 3 D 14 0 ],5 68^ 7, 6 D 1, 7 D 1,8 68D 7,9a DD 19b ^D 2D ^ 21 ^ 22 ^ 23 D 2 4 68D 25 ^ 26 D 27 ^ 28 1,43 29 7,43 3D ^ 31 ^ 32 D 33 D 34 D 35 D Firm EIN Preparers SSNIPTIN ~~ 2.0.4304745 POD845421 t„~ 080D21116], Paqe2of2 D8^U211,161 PAIA0412 01!30!09 PA REV-1500 SCHEDULE G INTER-VIVOS TRANSFERS and MISCELLANEOUS NON-PROBATE PROPERTY Jan. 9. 2009 11:59AM PNC BANK 412-105-2747 ~~~ LEAQ~IGTHEI~-AY January 9, 2009 Traci L Sepkovic Attorney At Law 1 OI 3 Mumma Rd Ste 100 Lemoyne Pa 17043 RE: Arthur W Stetsoa SSN: 011-14-9128 DOD: l l -08-2008 Dear Sir/Madam: No. 6350 P, 1 In response to your request for Date of Death (DOD) balances for the customer noted above, our records show the following: Checking Account Account # 5003218323 Established: 05-15-2008 ARTHUR W STETSON NANCY J STARLING ARTHUR W STETSON II DOD balance: $ 5,013.64 + 0.09 accrued interest Interest paid Ol-O1-2008 thru 11-08-2008 $5.35 YTD Savings Accou~at Account # 5003783613 Established: 04-28-2003 STETSON k'Al1~.Y LIVING TRUST ARTHUR W STETSON TTEE URTAD 12/03/95 DOD balance: $ 45,370.58 + 60.45 accrued interest Interest paid Ol -01-2008 thru 11-08-2008 $1,286.21 YTD Page 1 of 2 Jan. 9. 2009 11:59AM PNC BANK 412-705-2747 No. 6350 P. 2 Please note that this office provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings). We do not process any 5nancial transactions or provide statements. If you need assistance with any of these items, please call .1-888-PNC-BANK (1-888-762-2265) or stop by your local PNC Bank branch office. Sincerely, National Financial Services Center PNC Bank, N.A. Member FDIC Page 2 of 2 Account Positions ~'~ ~ Page 1 of 1 --y1. 1 , ~ l AP1-177024 (STETSON) Trust Under Agreement Acct Net Worth $57,441.92 Trade ~ Service Positions Balances '. Order Status History Account Summary ~ Statements & Records ~t , ~ ~ ~. Unrealized Gain/Loss Realized GainjLoss Unknowp~g~tll/13/2008 1:28 PM ET ~ Refresh ~ Print This Page ~ Export ~ Positions Preferences Show All Security Types ~ 2 positions Closing Recent Recent Recent Unrealiz~ $ymboijGUSIP Security Qescription Quantity Quantity Price Market Value Type Cost Gain/to: Mutual Funds PRIME FUND - FPRXX* CAPITAL RESERVES 12,030.100 12,030.100 $1.000 $12,030.10 Csh ---- CLASS ~, ~FRfy4~E~ ~Pe~E-Ff~E-E~4 ~4^63fr fr}g 4;83G~99 $r}.39,E}., ~,q,~-4.a.~~.7 f5~_ '~-,++~1 -~5-g~i r - -, - - Account **See next page for DOD statement for Total Franklin Penn Tax Free A fund** ~~~ ,..,, ~~ ~~~ ~~~ ^~ '~'T~~ T"~-" ••-' '~~ View .Important Positions Information Totals have been calculated based on the available amounts as they appear in the [able above. Values appearing as N/A (Not Available;, NIGQ, and Unknown have not been included in the calculations. httnc ~ //hrnk Irx~-~..~ ,a~,-~:.I ter' w ~ ;1 i I i~__ i_I ilii Memorandum For Mark Halbruner, Esq. Re: Stetson Family Trust #APJ-177Q24 Security: Franklin PA Tax-Free Total shares: 4836.19 Market High on 11/7/08: $9.78/share iViarket Low or, i ii i 198: $9.3nishare Market High on 11/10/08: $9.78/share Market Low on 11/10/08: $}9.36/share Average share price: $9.~' x 483E.19 s hares Jel:lll ll~% Vclllle lol O IVVV LVVO LJVV = .~D'+t?LOL.34 Edward L. Trainor ELT/rf Enclosure CC: Nancy Starling (w/o encl} ilrnu; .}ili I'CfIf1;7IYtI re CiOi I IS' tr`i IiBilf trliiC ~'ll(•I { }alt ~~., ,. .:i f.' 1:: ::I'.: 1'.::.lili. ~,. Il.i. :I .i I.i.., ..r- '.I.LI':i L.~11:.1 .ter lI.~I11. fr~,:'_ Inr I ::l is l: ... ' I!x, .il I~~'. ..i~ 1 :.. 1 I:I:- ~.. ., ~1i _ ~.{ f - r ' .... ..:fl l :I :lir" :, ..~ 1 1; 1':.li.leir 1 1 ~I~.. ~ ~ha .: I~:.:.i f 1 ... I!:: .. ' PA REV-1500 SCHEDULE H FUNERAL EXPENSES and ADMINISTRATIVE COSTS THE HOLLY INN 0 0 0 2 TBL # 40 #Party 3 1 NEW S SvrCk: 2 12:25 11/12/08 $ KIDS CHICKEN STRIPS 34.00 19 CUP-CREAM OF CRAB 71.25 19 CRAB CAKE SANDWICH 208.05 11 ADD RINGS 11.00 3 HAM OR TURKEY SANDWICH, 1 w/turkey, 1 w/turkey, 1 w/turkey 20.85 13 ADD SIDE FF 13.00 1 HOLLY BIG 80Y 6.95 8 CHEESECAKE 28.00 7 TRIPLE CHOCOLATE CAKE 24.50 7 CARROT CAKE 24.50 1 ICE CREAM, vanilla 2.50 4 CUP-SOUP DU JOUR 9.00 1 DPEN FODD, amount ??? 59.95, FRUIT TRAY 59.95 1 DPEN FOOD, amount ??? 49.95, VEGGIE TRAY 49.95 1 OPEN FOOD, amount ??? 3.OO,SDDA 3.00 Sub Total; 566.5D PA 29.37 18% GRATUIT 101.97 11/12 13;57 TOTAL: 69~ _84 THANK YOU FOR DINING WTTH US! PLEASE VISIT US AGAIN. 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S~ ` t b~ ~J t r:,r 7 n«., ., - ` ~ ,..' c ~ r ~Ga { `,yt`''~„f~:~ ~.£ zF ~,. } ~ n` AeS AfI"000',~V~1M,ODA`TIOf~: THEf_~LL~VVING IS AI~AECOUNTING$~,FO~~~~Iit®,SCi/.~~~E$' ~ "a *` 'i°~• ~ x f :~_ N r w. ~ z ~- - vet"spaper Motices ~ S~ntlnel ~ ~ ~`~ F 5 ~ ~; x$11$ 40 ~, ~ ~.~` N'~s~,~~erXNotice's~ ~rrot FK ~ ~.` w,~~~~,~{ ,~r~ z s 7 <~' Wr .. ~ -0 > ~ ~ ~ l d ~ t h F ; ~ CF~n1:6erland~ COUnt~ F.~~r1QG3~UaCd f~ ~ *"~'~ , K rJ~,(~;Q~ t~ 4; ~ Horps Drawn Hearse ~, F '' ~-, ~ ~ r ~ ~` ~~''` }, ~ .:~' _.>~,. ~ ~^.~. ~~ x ;~ r~ ~f 600®0~-~,,..~:~. ~r~. - ~~ nag ^~" #"- .k ~ ? - r ~` ,~ ~~ r'i t ~ # _ Y ~~n .. fem. 3~a. ~, .r -, 1'_ #'^ r ~ ~ ~` ~~C s s .~. ~ b) ~ t Current~Balance ~ +~'`~ ~', 63 7 " . '~ r~ _`~ K~.. \~ }' ` f `~ti~J- .~_'3'w' A `y ~^{s~ .t ~r 3{ F ~~fif't ~'! F~i~,r „'. ,~1 3,~T e~~Y T ~ ~ce;;~ ' rL 'Cv«azy - d ~ ,.~- ~ 7 - -~ 1'•``~t` +` f ~~'~^,~",. ,rte ,d _ r s' t..+.',` •; '~ "tn..*. 's '"a ~ ,.~c2 ~' .1~p ~t.it ~ ~ 3 r{ ;~.1'r~~• ~~L v' ! ~ ~tc - ~ 9 i y _ ~~fr x4 ~7 -/. L a la~,..,- ~S ti ter •r ~~ ~ - } ~~ ~ r4 ~ h~ :- ~ ~~i+.if,.pwf. 1 t .- 2~ ti ~ 7yr Y~ f li, J j` ~S•',, a X. f t ~ ~.v ~T~t ` P.;i, a ~ ~ . _ y, ~` r • ' s` ~~'i."F`„y~'C,,, ~ ° f r ~": ~ _ ~ ~~t 1r ~i ~li~ f~ ~ ~ ; wf~twf ~ r~~~ ~t~~ ~ ~2~'x ti.tr . • - ~ x.{f e a.~ ~ .t y i :Sra a t ., ~ r . ' z 501 NORTH'B ETIMORE AC7ENllE • M,Oti'NT ILOL~,Y SPRING'S; PEI~NSYLV/~NI~1 1~~~$ ~"(TI°T 486=,343 ' r , FAX,(7j 7) 8 3215 " `• ~ 'fir +'w~¢`w fiollingeifuneral~io e ~om~' '~`b _ . _ . - - k'~ t - t yrr: ,~ . _ ~ ~ ~ ^ ~ ~ri u~ S~_ ~', s- .> ' ~'he Patriot-News Co. 812 Market St. Harrisburg, PA 17101 Inquiries - 717-255-8213 GATES, HALBRUNER & HATCH, P.C. ATTN:ACCTS PAYABLE 1013 MUMMA ROAD SUITE 100 LEMOYNE PA 17043 c~he~latriot Neu~s Now you know THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16, 1929 Commonwealth of Pennsylvania, County of Dauphin} ss Joseph A. Dennison, being duly sworn according to law, deposes and says: That he is the Assistant Controller of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and The Sunday Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sunday/ Metro editions which appeared on the date(s) indicated below. That neither he nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. PUBLICATION COPY This ad # 0001930875 ran on the dates shown below: December 08, 2008 December 15, 2008 December 22, 2008 before .Z~ci~~-L /~_ Notary Publ of December, 2008 A. D. NWEALTH OF PENNSYLVANIA Notarial Seat. SlrarrN L l0aier, Pubic Cky Of Fla~bur~ Dauphh County Nb Canxnlratlon F_~tree Nov. 26, ZOt 1 Member, PennsyNar-le Asaodatfon of Notaries CUMBERLAND LAW JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 Tele: (717) 249.9166 Fax: (717) 249-2663 December 26, 2008 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Mark E. Halbruner, Esquire Arthur Wilson Stetson Estate RE: Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. Advertisement inserted on following dates: December 12, December 19, and December 26, 2008 Advertising Cost Proof of Publication Second Proof Request Payment received Total Amount Due $ 75.00 $ 0.00 $ 0.00 $ 75.00 $ 0.00 Becky H. Morgenthal, Executive Director PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: December 12 December 19 and December 26 2008 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Marie Coyne~Editor SWORN TO AND SUBSCRIBED before me this 26 day of December, 2008 ~' ~~ Notary Stetson, Arthur Wilson, decd. _ Late of Lower Allen Township. NOTARIAL SEAL Trustee: Nancy Jean Starling, ', DEBORAH A COLLINS 6335 Creekview Road, Mechan- ' Notary Public icsburg, PA 17050. CARLISLE BORO, CUMBERLAND COUNTY Attorneys: Mark E. Halbruner, Esquire, Gates, Halbruner i~ My Commission Expires Apr 28, 2010 Hatch, P.C., 1013 Mumma Road, Suite 100, Lemoyne, PA 17043. PA REV-1500 SCHEDULE I DEBTS OF DECEDENT MORTGAGE LIABILITIES and LIENS CONTINUING CARE RX 28 S SECOND ST NEWPORT PA 17074 ** S T A T E M E N T Statement Date: 1/21/09 Page: 1 Account #= 100049016 BVO ARTHUR STETSON C/O LOWELL STARLING 5241 MAGNOLIA CT MECHANICSBURG, PA 17055 Date Description Qty Amount -------- 1/21/09 ------------ DOC#99201132 --------------------------- PAYMENT - THANK YOU ----- ---------- 111.11- 11/06/08 RX# 6040749 LORazepam 1MG TAB 15 13.24 11/06/08 RX# 6041444 MORPHINE SULF 20MG/ML SOL 1 17.71 11 07/08 RX# 6043953 LORazepam 0.5MG UD TAB 2 4.79 11/20/08 RX# 6076.399 IV-INSERTION - MIDLINE ~~ 1 _ _ 225.00 11/20/08 RX# 6076401 IV-MTDLINE CATHETER MINI 1 104.58 11/20/08 RX# 6076404 IV-MIDLINE INSERT KT W/CH 1 11.70 11/20/08 RX# 6076410 SODIUM CHL 9~ IOML/12ML 1 1 1.10 11 /20/08 RX# 6076413 HEPARIN 100U/ML 5 12ML SY 1 .65 _ __ 121/08 _ __ RX# _ 6096799 NYSTATIN ORAL SUSP 5ML UD 1 .6 I2/Ol/08 RX# 6096805 SODIUM CHL 9~S ZOML/12ML 1 1 1 0 I2/O1/08 RX# 6096810 IV-TUBING-ACT85705-SET W/ 1 3. 4 ** continued on next page ** CONTINUING CARE RX 28 S SECOND ST NEWPORT PA 17074 Name: ARTHUR STETSON C/O LOWELL STARLING 5241 MAGNOLIA CT MECHANICSBURG, PA 17055 Statement date: 1/21/09 Account #: 100049016 BVO CONTINUING CARE RX 28 S SECOND ST NEWPORT PA 17074 ** S TAT E M E N T Statement Date: 1/21/09 Page: 2 Account #: 100049016 BVO ARTHUR STETSON C/O LOWELL STARLING 5241 MAGNOLIA CT MECHANICSBURG, PA 17055 Date Description Qty Amount -------- 12/01/08 --- RX# --------- 6096818 -------------- metroNIDAZOLE ------------- IV 500MG/10 ----- -- 1 - ------ .00 12/01/08 RX# 6096822 AVELOX 400MG IV FLEXIBAG 1 90 12/01/08 RX# 6096826 D5W%/0,45$ NS S IOOOML 1000 6. 12/01/08 RX# 6096828 IV-ADMIN SET SECONDARY 37 1 1. 0 12/02/08 RX# 6100822 NYSTATIN ORAL SUSP 5ML UD 1 4 6 12/02/08 RX# 6100823 metroNIDAZOLE IV 500MG/10 100 5 .00 ,Z~'7. ~'s ~ J~ Ending balance - Pay this amount ---------> 378.77 y ~,21p q Past Due Past Due Past Due Current 31-60 days 61-90 days 90+ days ----------- ----------- ----------- ----------- 378.77 .00 .00 .00 QUESTIONS PLEASE CALL 1-800-675-2279 EXT:1304 LAW OFFICES OF GATES HALBRUNER & HATCH P.C. 1013 MUMMA ROAD • SUITE 100 • LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 • FAX: (717) 731-9627 LOWELL R. GATES, LL. M. CORRESPONDENCE ADDRESS: BRANCH OFFICE: LL. M. in Taxation Lemoyne Office 3 WEST MONUMENT SQUARE, SUITE 304 Also Admitted to Massachusetts Bar LEWISTOWN, PA 17044 MARK E. HALBRUNER ^ WEB SITE: (717) 248-6909 CRAIG A. HATCH, CELA Certified as an Elder Law Attorney by the National Elder Law Foundation CLIFTON R. GUISE Also Admitted to practice before the U.S. Patent & Trademark Office SARAH E. McCARROLL STACEY L. NACE Paralegal/Office Manager TRACT L. SEPKOVIC Paralegal VALERIE LONG Paralegal TRACT L. SHERIDAN Paralegal August 3, 2009 ,'~~ `_' , ..a ; ~~~ a ~~~~._, G' Cumberland County Courthouse ~ r c~i'1 ~ '~ Office of the Register of Wills CJ ~ ' ~ ~ ~, -~1 _ ~ One Courthouse Square ~ ~ rv Carlisle, PA 17013 ~` RE: Arthur Wilson Stetson, deceased Date of Death: November 8, 2008 Dear Register of Wills: Enclosed for filing (in duplicate) is the Pennsylvania inheritance tax return for Arthur Wilson Stetson. I am also enclosing two (2) checks: one in the amount of $322.18 as payment of the inheritance tax, and a second check in the amount of $15.00 as the filing fee for the return. Please timestamp the additional copy and return it to our office in the enclosed envelope. Thank you for your assistance in this matter. Sincerely, Traci i.. Sepkovic Paralegal Enclosures cc: Nancy Jean Starling, Trustee ~~d~sc~<i sr~l ~~ N ~~i r ~ ~ r CC ~ V C '. t~P °7 ~ ~ ~ u` S ~ ~ a o F b~~5<~E ~ f .~ A '! ^ 71'. {t++ J ~ ... ~ ~ ~E, _ ..+_ ~_ ~.: ~ c~ a i_.~ ~ ~~ ~ ~: f ~ .:~k ~' v U w rr M `/ O ~ ~ _ ~ Q "~ ~ ~ .C~ W "~ [~ 0 ~ U r~~! Q~' ~ ~ ~ i~r U ~ w -+, O u- ~ Z Q CC it .~ ~ w '3 W A H M x Ux ~~ _ ~} (h O ~ ~ ~ ~ y it ~a J = ~~ ~~c~ _ w ~ ~, U y - ~ ~ ~ "" °' ~" _ ~ w ~ ~ ~ UOOU . H