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HomeMy WebLinkAbout09-21-09 15056041125 REV-1500 EX (06-05) PA D t f R t OFFICIAL U SE ONLY epar men o evenue Bureau of Individual Taxes County Code Year File Number Po Box 2aosol INHERITANCE TAX RETURN n r ,~`~(~ ~~ ~~ Harrisbur_ , PA 17128-0601 RESIDENT DECEDENT c~` + V~$ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 1 2 2 2 2 0 0 7 0 1 2 7 1 9 4 6 Decedent's Last Name Suffix Decedent's First Name MI N E L S O N S O N D R A L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI N / A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COM PLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number S T E P H E N J D Z U RAN I N E S Q 7 1 7 2 3 4 4 1 8 2 Firm Name (If Applicable) W I X W E N G E R & W E I D N E R First line of address 5 0 8 N O R T H S E C O N D S T R E E T Second line of address P O B O X 8 4 5 City or Post Office State ZIP Code -i. -~ H A R R I S B U R G P A 1 7 1 0 8 0 8 ~"` ~1~ `, ~ __ ', 1 Correspondent'se-mail address: SDZURANIN@WWWPALAW.COM r`" -r~ 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 trye.~correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNA1jl.1RE Oy~ERSON RE~P6fd$fBtEFOR FILING RETURN neTG 1 `WIX DRIVE CAMP HILL OTHER TH/~FV REPRESENTATIVE & WEIDNER, PO BOX 845 HARRISBURG PLEASE USE ORIGINAL FORM ONLY Side 1 15056041125 PA 17011 DATE PA 17108 15056041125 J REV-1500 EX Decedent's Name: SONDRA L . NELSON 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. 0 , 0 0 4. Mortgages & Notes Receivable (Schedule D) ..................... ... 4. 0, 0 0 5. Cash, Bank De osits & Miscellaneous Personal Pro e .... p p rty (Schedule E) ... 5. 4 9 4 1 5 , 0 0 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested .... ... 6. 6 0 3 6 , 9 8 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ^ Separate Billing Requested .... ... 7. 4 9 7 4 0 9, 5 3 8. Total Gross Assets (total Lines 1-7) ......................... .. 8. 5 5 2 8 6 1, 5 1 9. Funeral Expenses & Administrative Costs (Schedule H) ...... .......... 9. ~ 3 6 4 5 , 2 1 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) .. .......... 10. 1 8 3 5 2 0 , 5 6 11. Total Deductions (total Lines 9& 10) ................. .......... 11. 2 5 7 1 6 5, 7 7 12. Net Value of Estate {Line 8 minus Line 11) ............... .......... 12. 2 9 5 6 9 5 , 7 4 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ........ .......... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ .......... 14. 2 9 5 6 9 5 , 7 4 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.0 _ 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable at lineal rate X .045 2 5 8 1 2 9. 5 3 16 1 1 6 1 5. 8 3 17. Amount of Line 14 taxable 2 7 9 3 6 1 7 3 3 5 2 3 4 at sibling rate X .12 17. . 18. Amount of Line 14 taxable 9 6 3 0. at collateral rate X .15 0 4 18 1 4 4 4. 5 1 19. Tax Due ....................................... ......... 19. 1 6 4 1 2, 6 8 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 15056042126 Side 2 15056042126 15056042126 J REV-1500 EX Page 3 decedent's Complete Address: File Number 0 0 DECEDENT'S NAME SONDRA L. NELSON STREET ADDRESS 117 N 17TH STREET CITY CAMP HILL STATE PA ZIP 17011 Tax Payments and Credits: t ~ Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments 15,000.00 C. Discount 3. InteresUPenalty if applicable D. Interest E. Penalty (1) 16,412.68 Total Credits (A + B + C) (2) 15,000.00 Total InteresUPenalty (D + E ) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) (5) (5A) 0.00 0.00 1,412.68 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1,412.68 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^X ^ b. retain the right to designate who shall use the property transferred or its income; ............................... Q ^ c. retain a reversionary interest; or ................................................................................................ ~ ^ tl. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 3. Did decedent own an "intrust for" or payable upon death bank account or security at his or her death? ......... ^ Q 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. ~ ^ 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)J. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. 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. REV-1502 EX + (6-98) - SCHEDULE A COMMONWEALTH OF PENNSYLVANIA REAL ESTATE INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorship must fie disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 1 (If more space is needed, insert additional sheets of the same size) REV-1503 EX + (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 2, Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1504 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE C CLOSELY-HELD CORPORATION, PARTNERSHIP OR SOLE-PROPRIETORSHIP ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 Schedule C-1 or C-2 (including all supporting information) must be attached for each closely-held corporation/partnership interest of the decedent, other than a sole-proprietorship. See instructions for the supporting information to be submitted for sole-proprietorships. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 3 Recapitulation) ~ $ 0 00 (If more space is needed, insert additional sheets of the same size) REV-1507 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. NONE 0.00 TOTAL (Also enter on line 4, Recapitulation) $ 0 00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (6-98) SCHEDULE E CASH BANK DEPOSITS $t MSC COMMONWEALTH OF PENNSY , , . LVANIA INHERITANCE TAX RETURN PERSONAL PROPERTY RESI DENT DECEDENT ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. 2006 BUICK SEDAN 18,015.00 2. 2003 RAREFY DAVIDSON MOTORCYCLE 11,900.00 3. 1988 CLASS A WINNEBAGO 8,800.00 4. 1993 GMC TRUCK 4,500.00 5. ORDINARY CLOTHING AND HOUSEHOLD GOODS AND FURNISHINGS 4,000.00 6. COSTUME JEWELRY 2,000.00 7. STORAGE SHED CONTENTS 100.00 8. SEVERAL DOGS 100.00 TOTAL (Also enter on line 5 Recapitulation) I $ 49 41 (If more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) SCHEDULE F COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO f)FCFnFNT 6 CLARK STREET DAUPHIN, PA 17020 10 KENSINGTON DRIVE CAMP HILL, PA 17011 6215 BLUE BIRD AVENUE HARRISBURG, PA 17112 A. WILLIAM SHAY 13 JOCELYN H. TRESS C TINA L. MORAN JOINTLY-OWNED PROPERTY: BROTHER FRIEND DAUGHTER ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OFPROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTERES- 1. A. 2005 RAREFY DAVIDSON MOTORCYCLE 10,065.00 50. 5,032.50 2. B. 5/2/06 M&T BANK ACCOUNT NO. XXXX9398 1,641.87 50. 820.94 DOD VALUE: $1,641.81; ACCRUED INT: $.06 3. C. 8/24/06 COMMERCE BANK ACCOUNT NO. XXXX3807 367.07 50. 183.54 DOD VALUE: $367.05; ACCRUED INT: $.02 TOTAL (Also enter on line 6, Recapitulation) I $ 6 036 98 (Ii more space is needed, insert additional sheets of the same size) REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 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 NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TODECEDENTAND THE DATE OF TRANSFER.ATTACHACOPYDFTHEDEEDFORREALESTATE. DATE OF DEATH VALUE OF ASSET %OFDECD~S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1. DECEDENT CREATED A REVOCABLE LIVING TRUST DATED 6/29/2004, AS AMENDED ON 10/7/04 AND 1/20/05, AND TRANSFERRED TO THE TRUST THE FOLLOWING ASSETS: RESIDENCE SITUATE AT 117 N 17TH STREET, CAMP 143,752.60 100. 143,752.60 HILL, CUMBERLAND COUNTY, PA; BEING PARCEL NO.01-21-0269-164 (TAX ASSESSED VALUE) MORGAN STANLEY IRA XXX928 102,029.00 100. 102,029.00 MORGAN STANLEY TRUST ACCOUNT XXX058 76,599.94 100. 76,599.94 M&T TRUST CHECKING ACCOUNT 5,007.28 100. 5,007.28 NO. XXX8896 GIFT CERTIFICATE 10.00 100. 10.00 2007 INCOME TAX RETURN 7,314.00 100. 7,314.00 2006 INCOME TAX RETURN 10,544.00 100. 10,544.00 2. MORGAN STANLEY IRA XXX 5552-047 152,152.71 100. 152,152.71 BENEFICIARIES: TINA LOUISE MORGAN ($141,527.71) ELIZABETH ELLEN MCGUIRE ($10,625) 0.00 TOTAL (Also enter on line 7 Recapitulation) ~ $ 497 409 53 (If more space is needed, insert additional sheets of the same size) EV-1511 EX+(12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN RESIDENT DECEDENT ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. MYERS-HARNER FUNERAL HOME, CAMP HILL, PA 9,132.00 2. CATERER 815.00 3. PEALER'S FLOWERS 574.03 4. CHURCH 85.00 5. CEMETERY 725.00 B. ADMINISTRATIVE COSTS: 1, Personal Representative's Commissions Name of Personal Representative (s) JOCELYN H. TRESS TTEE 12,000.00 Social Security Number(s),~EIN Number of Personal Representative(s) Street Address 10 KENSINGTON DRIVE airy CAMP HILL State PA Zip 17011 Year(s) Commission Paid: 2, Attorney Fees WIX, WENGER & WEIDNER 25,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 5 Accountant's Fees KEITH R. HUNTZINGER, CPA 1,667.50 6. Tax Return Preparer's Fees 7. TINA LOUISE MORAN -REIMBURSEMENT FOR CARE OF DOGS 3,000.00 8. ESTIMATED CLOSING COSTS FOR SALE OF REAL PROPERTY 14,375.26 9. AAA 97.50 10. MORGAN STANLEY CREDIT INTEREST ON DEBT 2,435.04 11. PENNDOT 138.00 12. ZAC BRADY -MOVING EXPENSES 1,082.10 13. MORGAN STANLEY CHECK CHARGES 20.00 14. JANET MILLER REAL ESTATE TAX 1,563.57 15. CUMBERLAND COUNTY TAX 935.21 TOTAL (Also enter on line 9, Recapitulation) $ 73 645.21 (If more space is needed, insert additional sheets of the same size) REV-1512 EX+(12-03) SCHEDULE 1 COMMONWEALTH OF PENNSYLVANIA DEBTS OF DECEDENT, INHERITANCE TAX RETURN RE I MORTGAGE LIABILITIES & LIENS S DENT DECEDENT ~ ESTATE OF FILE NUMBER SONDRA L. NELSON 0 0 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. ASSOCIATED CARDIOLOGIST 535.00 2. BOSCOVS 2,877.74 3. CITIZENS BANK #XXXX8614 (BUICK) 23,892.23 4. CPO-2 OXYGEN 601.23 5. GEICO 256.00 6. HARLEY DAVIDSON CREDIT 8,142.00 7. HOME DEPOT 4,976.28 8. JEFFRIES, PA 150.00 9. LEWIS AND NADAR ASSOCS. 35.00 10. MORGAN STANLEY CREDIT CORP. #XXXX2497 49,965.19 11. MS HERHSEY PHYS 114.00 12. M&T BANK CREDIT CARE 10,479.54 13. PA DEPARTMENT OF REVENUE -INCOME TAXES 198.00 14. PINNACLE HOSPITAL 280150786 40,175.15 15. PINNACLE 2466 451.00 TOTAL (Also enter on line 10, Recapitulation) I $ 183 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent SONDRA L. NELSON Decedent's Name Page 1 File Number Schedule I -Debts of Decedent, Mortgage Liabilities, & Liens ITEM NUMBER DESCRIPTION AMOUNT 16. PULMONARY & CRIT. CARE 800.00 17. SUSQUEHANNA SURGEONS 50.00 18. SOUTH CENTRAL EMS 960.00 19. SPRINT 255.84 20. STONEY CREEK CYCLE 1,263.20 21. STORAGE DEPOT WEST 1,461.33 22. TD BANKNORTH (2003 MOTORCYCLE) 9,499.15 23. USPS 32.50 24. WOLF FURNITURE 4,600.00 25. PINNACLE MEDICAL -COMMUNITY GENERAL 376.00 26. LOW ES 374.18 27. JOCELYN TRESS -CLAIM FOR SERVICES (ATTORNEY IN FACT) 21,000.00 SUBTOTAL SCHEDULE I 40,672.20 GRAND TOTAL SCHEDULE 1 $ 183,520.56 REV-1513 EX + (9-00) SCHEDULE) COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER SONDRA L. NELSON n n RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. ELIZABETH ELLEN McGUIRE Lineal 10,625.00 349 CARAVAN COURT MIDDLETOWN, PA 17057 2. KELLIE ANN SHAY Sibling 22,903.67 349 CARAVAN COURT MIDDLETOWN, PA 17057 3. TINA LOUISE MORAN Lineal 219,315.39 6215 BLUE BIRD AVENUE HARRISBURG, PA 17112 4. MIKAYLA MORAN Lineal 28,189.14 6215 BLUE BIRD AVENUE HARRISBURG, PA 17112 5. WILLIAM WARREN SHAY Sibling 5,032.50 6 CLARK STREET DAUPHIN, PA 17020 6. JOCELYN TRESS Collateral 9,630.04 10 KENSINGTON DRIVE CAMP HILL, PA 17011 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, O N REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ to rnore space Is neeaea, Insert aadltlonal sheets of the same size) LAST WILL AND TESTAMENT OF SONDRA L. NELSON I, SONDRA L. NELSON, make this to be my Last Will and Testament, and I hereby revoke any previous Will. FIRST: I direct my Executor to pay all my last illness and funeral expenses as soon as convenient. SECOND: Unless otherwise set forth on a memorandum lodged with my Executor, all personal effects, clothing, furniture, furnishings, jewelry, automobiles, other tangible personal property of every kind, except only that used in a business or held for investment, and insurance thereon, I give to my daughter, TINA LOUISE MOItAN, if she survives me for a period of thirty (30) days. If she shall not so survive me, then I give the same to her issue, or, if none, to my sister, KELLIE SHAY. Any items not so disposed of shall be sold by my Executor and the proceeds added to my residuary estate. TH1RD: All the rest, residue and remainder of my estate, of whatsoever nature and wheresoever situate, including that over which I have a Power of Appointment, I give, devise and bequeath In Trust to the Su Gesso to Myself as the Initial Trustee, under the Trust Agreement with me as Settlor dated a .2004. FOURTH: I dir t that all estate, inheritance and other taxes in the nature thereof, together with any interest and penalties thereon, becoming payable because of my death with respect to the property constituting my gross estate for death tax purposes, whether or not such property passes under this Will, be paid from the principal of the residue of my estate. FIFTH: My Executor is hereby authorized and empowered, in addition to such powers granted executors by law, all exercisable without court order: (a) to sell securities or other property, real or personal or both; (b) to borrow money from such persons as it may desire, including the power to borrow from itself as an individual or as a fiduciary under any Trust Agreement for any purpose necessary or desirable in connection with the payment of taxes or other matters incidental to the settlement or administration of my Estate, or for investment purposes, on either a secured or unsecured basis, at such rate of interest as my Executor may deem acceptable and to sign notes and to pledge the assets of my Estate as security therefor; this authority to borrow and pledge shall not apply as to assets which are or might be, except for such authorization, eligible for the marital deduction; (c) to make non-prorata distributions in kind or partly in kind or partly in cash; (d) to retain all or any part of my property, real or personal, constituting my Estate for such time as my Executor deems best or to invest or reinvest the Estate in any property, real or personal, of any kind or nature, including stocks, bonds, mortgages, other securities and common trust funds of the Corporate Executor, if any, without being limited or restricted to investments as now or may hereafter be prescribed for fiduciaries by law including the right to acquire, sell or retain stock in the Corporate Fiduciary. Executor may invest, reinvest, buy, sell or trade options, puts, calls, or any other type of financial instrument, the nature of which need not be contemplated or in existence at the time this Will is written.; without being restricted to "legal" investments (e) to file income tax returns; (f) to compromise claims against or in favor`of the Estate, with or without Court approval on such terms and conditions as Executor deems appropriate, in my Executor's sole discretion; (g) if the Estate includes any interest which I had in abusiness at the time of my death, whether the same is a sole proprietorship, apartnership, or a corporation in which I owned all or a substantial portion of the stock, to continue the business, until such time as my Executor deems advisable to sell, liquidate or distribute the same in kind. Executor shall have all rights and powers in connection with the business as I had when living, including by way of example and not limitation, the powers to operate or join in the operation thereof as a going concern, to form or re-form a general or limited partnership, to incorporate or re-incorporate and to liquidate or sell the same or any part thereof, all as it deems advisable for the best interests of the Estate and of the beneficiaries thereof; without any liability for loss resulting from the operation of said business except where such loss is the result of negligence or fraud on the part of the Executor; (h) to receive, for its services in connection with any such business, such additional compensation as maybe commensurate therewith; (i) to claim, in my Executor's discretion, expenses of administration of my Estate as deductions for federal income tax purposes, when this will result in an overall reduction of income and death taxes for my Estate (no adjustments between income and principal or in the amount of the distributions to the trusts created by separate instrument shall be required as a result of such action); (j) in my Executor's sole discretion to compromise taxes on future interests on such terms and conditions as Executor deems appropriate; (k) to maintain reasonable reserves for depreciation, depletion, amortization and obsolescence; (1) to disclaim any interest in any estate or trust in which I may have an interest. SIXTH: I nominate, constitute and appoint CHARLES H. FROMER, or, if he is unable or unwilling to act, LETORT MANAGEMENT & TRUST CO., as Executor under this my Last Will and Testament. No bond shall be required in this or any other jurisdiction of my Executor. SEVENTH: I hereby nominate, constitute and appoint CHARLES H. FROMER or, if he is unable or unwilling to act, LETORT MANAGEMENT & TRUST CO. as Guardian of the estate of any minor or other beneficiary physically or mentally unable to manage his or her affairs and to serve without bond in this or any other jurisdiction. If any beneficiary of my estate is under the age of eighteen (18) years at the time at which distribution of any property devised and bequeathed by this Will would otherwise be made to such beneficiary, or is unable to manage his or her own affairs, my Executor shall distribute all such property to the guardian of the estate of such beneficiary. The guardian shall hold, manage, invest and reinvest any property received by the guardian (whether under this Will or otherwise), shall collect the income thereof, and shall apply so much of the net income and, if the net income is insufficient, so much of the principal of the property held for such beneficiary as the guardian shall deem necessary or advisable for such beneficiary's health, maintenance, support and complete education. The guardian shall accumulate any surplus net income annually and add the same to the principal of the property held for such beneficiary. When such beneficiary attains the age of eighteen (18) years, or becomes able to manage his or her affairs, the guardian shall distribute to such beneficiary all property held by the guardian for such beneficiary. If such beneficiary dies before attaining the age of eighteen (18) years, or becoming able to manage his or her affairs, the guardian shall distribute to the personal representative of such beneficiary's estate all property held by the guardian for such beneficiary. EIGHTH: I hereby authorize my Executor in addition to all powers granted by law, to make t. .:~-; .. .. .. _t .. such election in connection with settlements under employee benefit'plans in which I have aii'i.n et~st as my Executor deems most advantageous under all the circumstances. NINTH: The compensation payable to my Executor shall be the compensation due, in accordance with the fee schedule of my Executor at the time such services are rendered, or if my Executor is an individual, such compensation shall be reasonable compensation. TENTH: The words "child, children, or issue", as used in this Will, shall include adopted persons and persons born or adopted after the date of this Will, respectively unless expressly stated to the contrary. IN WITNESS WHEREOF, I, SONDRA L. NELSON, the Testator, to this my Last Will and Tes ment, printed on five (5) sheets of paper have set my hand and seal this - ~~ day of _ 2004. =_(SEAL) SONDRA .NELSON Signed, sealed, published and declared by SONDRA L. NELSON, the said Testator, as and for his Last Will and Testament, in our presence, at his request and in the presence of each other have hereunto set our hands and seals as attesting witnesses. / `n -~~~iding at ~ ,r/ / ~ / residing at ~ ~ _ _ _ - _C~ ~~ COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN: ~ // /~/ ` We, SONDRA L. NELSON, testator, and (/ A ~~G 7 /r' T 1 ~f''Y"(and G E ~ ~1 ~ /~ re s~t}~e witnesses, respectively, whose names are signed to the attached or foregoing instrument, bein rst duly sworn, do hereby declare to the undersigned authority that the Testator signed and executed the instrument as his last will, and that he had signed willingly and that he executed it as his free and voluntary act for the purposes therein expressed, and that each of the witnesses in the presence and hearing of the Testator signed the Will as witness; and that to the best of his knowledge the Testator was at that time eighteen or older, of sound mind and under no constrain or undue influenc . Testator wi ess _~~~ wi ess Subscribed, Sworn to and a owledged before me by a TG f^ • I1~ ;(Testator), and Subscribed and Sworn to before me by ~ ~. (t-!' I PS • ~ Il1~t and - A • T Sf the witnesses, this 'day of ~u rl P~ 2004. Notary ublic Notarial Seal • My Co 'ssi xpires: l<imbedy A F~iedel. Notary Public City OF Hanisburg, Dauphin Courriy - My Carxttission Expires Mac 7.2006 Member. PennsyArania Association Of tJotaries TABLE OF CONTENTS SONDRA L. NELSON TRUST AGREEMENT ADMIIVISTRATIVE PART Article I Addition of Property to Trust Article II Reservation of Rights Article III Principal and Income Disbursement Article IV Premiums on Policies Article V Amendment and Revocation Article VI Litigation to Enforce Policies Collect Clai Article VII , ms Powers of Trustee A. Retain Assets B. Dispose of Property C. Authorized Investments D. Register Securities E. Loans; Advances F. Retention of Cash G. Borrow Money H. Vote Securities I. Allocate Receipts, Expenses J. Distribute Cash or Kind, Non-Prorata K. Consolidated Fund L. Compromise Claims M. Engage Experts N. Principal to Minor Power O. Prohibition Against Sale P. Facility of Payment Article VIII Applicable Law Article IX Article X Article XI Article XII Article X]II Receipt of Policies Trustee's Compensation Resignation of Trustee Removal of Trustee Appointment and duties of Trust Advisor Q. Vesting R. Termination S. Adopted Children Included T. Business Authority U. Discretionary Power V. Powers Through Final Distribution W. Allocation of Assets X. Protection of Marital Deduction Y. Employee Benefit Election Z. Education Defined AA. Occupancy of Residence BB. Limitation on Trustee CC. Consultation with Others DD. Generation Skipping EE. Reserves FF. Trustee's Power to Amend GG. Real Estate SCHEDULE "A" LIST OF THE LIFE INSURANCE POLICIES DISPOSTTIVE PART SCHEDULE "B" PLAN OF DISTRIBUTION OF TRUST ESTATE OF SONDRA L. NELSON C~MY, AL.EI~RT Cltmt N,ZINELSON, JONDRAWip+pe®m~~yd ,~ ~, ~; ::~ __. _.:~._.__g ... ,.. ~~~~.~i .1......1_4. M.'kA AL"' ~.... '.s:..ti....:.'.v TRUST AGREEMENT THIS AGREEMENT is made this r ~ _ day of ~u~e ,2004, by and between SONDRA L. NELSON, as "Settlor" and as "Trustee". I. BACKGROUND: Settlor has caused this Trust to be funded by the transfer and assignment of certain property to Trustee, and/or by naming Trustee as beneficiary of certain life insurance policies. The Settlor may also cause other property to be deposited for the uses and purposes of this Trust. The property and/or insurance policies may be listed for convenience in detail in Schedule "A" attached to this Trust, and made a part hereof. The Trust is composed of two parts, an Administrative Part and a Dispositive Part. The Trust maybe amended. ADMINISTRATIVE PART II. AGREEMENT: Settlor creates this Trust on the following terms and conditions: Article I Addition of Property to Trust Settlor reserves the right to add to this Trust any policies of insurance issued on Settlor's life and any other property and/or securities whether such addition be made by the Settlor or any other person. The proceeds of any such policies of insurance or any additional property and/or securities so acquired shall be held on the same terms of trust as if originally a part of the Trust. Article II Reservation of Rights (Insurance) Settlor reserves to Settlor, during Settlor's life, all payments, dividends, surrender value privileges and benefits of any kind which may accrue on account of any of the aforesaid policies of insurance, and the right at any time to assign, pledge or use the policies, or any of them, or to change the beneficiary thereof, or to borrow money thereon, without the consent, approval or joinder of the Trustee, or any beneficiary hereunder. The Trust shall be operative only as to the proceeds of such of the policies as in terms maybe due and payable to the Trustee at the time of the death of the Settlor or thereafter, after deduction of all charges against the policies by way of advances, loans, premiums or otherwise. Such proceeds shall be principal. The receipt of the Trustee for such proceeds shall release the insurance companies from liability on the policies. (Other Property) As to assets added to the Trust during the lifetime of the Settlor, and by the Settlor, the Settlor reserves to Settlor, during Settlor's life, the right to withdraw or direct payment of principal or income, and to direct Trustee to make such investments as Settlor desues, as well as the right to approve, in advance, any investments Trustee selects. Subject to these powers of Settlor, Trustee may pay principal or income for the support, maintenance or welfare of Settlor. As to assets added to the Trust by a person or entity other than Settlor, Trustee shall, during the lifetime of Settlor, in Trustee's sole discretion, pay so much of the income and/or principal as Trustee deems necessary, for the benefit of Settlor and/or the issue of Settlor and for the support, maintenance, health, and safety of Settlor, or the issue of Settlor. All accumulated or undistributed income shall be added to principal hereunder. Article III Principal and Income Disbursement cuwv ni.eswr a~m~ N-zweisoN. sormw+w~..a~.~.ya Upon Settlor's death, the Trustee shall disburse the income and principal of the Trust Estate in the manner set forth in detail in Schedule "B" attached hereto. Article IV Premiums on Policies Trustee is not obligated to pay any premiums or assessments on policies of insurance and shall be under no obligation in respect to the policies other than for the safe-keeping thereof, except to the extent otherwise expressly agreed to herein, if the policies are deposited herewith. Article V Amendment and Revocation Settlor may by a writing, delivered to the Trustee: (a) amend, modify or alter this Agreement, in whole or in part, provided that the duties and liabilities of the Trustee shall not be changed without its written consent; (b) revoke this Agreement in whole or in part; provided, however, that the rights of Settlor under (a) and (b) shall not apply to any assets added to the Trust by a person other than Settlor. Article VI Litigation to Enforce Policies, Collect Claims The Trustee may institute any proceedings at law or in equity in order to enforce the payment of insurance policies or the collection of other property, and may do and perform any and all other acts and things which may be necessary to do so. Trustee shall not, except at its option, enter into or maintain any litigation to enforce the payment of the policies, or collect such property until it shall have been indemnified to its satisfaction against all expenses and liabilities to which it may, in its judgment, be subjected by any such action on its part. The Trustee is authorized to compromise and adjust claims arising out of the insurance policies or any of them or other property, upon such terms and conditions as it may deem just, and the decision of the Trustee shall be binding and conclusive upon all persons and corporations interested therein, all without necessity for court approval. Article VII Powers of Trustee At least quarterly Settlor's trustee shall send the beneficiaries who receive income currently or their legal representatives statements showing the transactions in their trusts. No accounting shall be required routinely by a court, but trustee and any beneficiary shall be entitled at any time to seek a judicial settlement of a trust account in any court of competent jurisdiction selected by trustee. Also: Out of Court Settlement: trustee may at any time settle any account or question concerning the administration of a trust by agreement with all the then legally competent beneficiaries who are eligible to receive income and - if there aze any -either (1) with all their then legally competent living descendants or (2) with all the legally competent persons whom trustee determines would be entitled to receive a share of the principal if all the beneficiaries who are eligible to receive income had died immediately prior to the date of the agreement (disregarding powers of appointment). However, a.. If trustee determines that there is no legally competent person to make an agreement, then the agreement may be made by the legal representative, legally competent spouse or oldest legally competent relative of the closest degree of each person specified above; and b. If an addition is made by will or from another trust, trustee may accept the statement of the fiduciary that the property delivered to trustee constitutes all the property to which trustee is entitled. trustee shall have no duty to require the fiduciary to state an accounting of his, her or its administration or to inquire into any action of the fiduciary, and only shall be responsible for the property which trustee receives. 2. Effect: Any settlement under the above paragraph shall bind all persons who may ever be interested in the trust, and shall effectively release and discharge trustee. CVNY lIl,ES1HR pim! N•2WELSDN. SONDRAYnq ~pemial.rpd 3. Powers. Except as otherwise specifically provided herein, and in addition to the powers granted Trustee by law, (all of which shall be exercised by Trustee without posting bond or furnishing sureties in this or any other jurisdiction, and without court order or approval), the Trustee shall hold and manage the fund, when so collected, together with such other property as may be acquired, during the existence of this Trust, all of which property will hereinafter be referred to as the "Trust Estate", or "Trust" being any trust or trusts created herein or in Schedule "B" hereof, upon the following temis and conditions and with the following powers and authorities: A. RETAIN ASSETS: To retain all or any part of the trust in the form in which it was acquired as long as it deems advisable; B. DISPOSE OF PROPERTY: To sell, exchange, partition, lease, option, or otherwise dispose of any property or part thereof, real or personal, which may at any time form part of this Trust Estate at public or private sale for such purposes and upon such terms, including sales on credit with or without security, in such manner and at such prices as it may deternune, including the right to lease real Estate for periods in excess of five years and for a term expiring after the termination of any trust, and including the right to deal in real Estate ventures as a general or limited partner. In the event of a sale, exchange, partition, lease or option of any of the property of this Trust Estate, there shall be no liability on the part of the purchaser or purchasers to see to the application of the purchase money, but the same shall be held and disposed of by such purchaser or purchasers free and clear of any of the provisions of any trust created hereby; C. AUTHORIZED INVESTMENTS: To invest or reinvest the Trust Estate in any property, real or personal, of any kind or nature, including stocks, bonds, mortgages, other securities and common trust funds of, or mutual funds owned or managed or advised by the Corporate Trustee, and reasonable compensation may be paid therefor, if any, without being limited or restricted to investments as now or may hereafter be prescribed for trustees by law including the right to acquire, sell or retain stock in the Corporate Trustee. Trustee may invest, reinvest, buy, sell or trade options, puts, calls, or any other type of financial instrument, the nature of which need not be contemplated or in existence at the time this trust is created. Settlor's successor trustee, Charles H. Frormer, has been chosen by Settlor to serve in that capacity because of the long and successful relationship he has had with Settlor and settlor's family. The trustee may utilize Charles H. Fromer, in his capacity as a broker or registered representative, without any claim ofself-dealing, self-interest, or conflict of interest. D. REGISTER SECURITIES: To register securities in its name as Trustee or in the name of any nominee or in the name of a broker, or to take and keep the same unregistered and retain them or any part thereof in such condition that they will pass by delivery without disclosing the fact that the property is held in a fiduciary capacity; E. LOANS; ADVANCES: To make any loans, or advances either secured or unsecured in such amounts, upon such terms, at such rates of interest and to such persons, firms, corporations or the executor or administrator of Settlor's Estate or otherwise to facilitate such Estate administration without interest and without reimbursement for the purpose of the payment of taxes, debts and administration expenses; provided, however, that any benefits from a qualified employee benefit plan received by the Trustee shall not be used for the payment of such taxes, debts or expenses, if not includible in Settlor's gross Estate for federal Estate tax purposes nor funds otherwise eligible for the Marital Deduction; F. RETENTION IN CASH: To retain for reasonable periods the principal or corpus, or any part thereof of this Trust Estate in the form of cash; G. BORROW MONEY: To borrow money for any purpose on any terms in connection with the administration of or investment in assets of this Trust Estate; execute promissory notes or other obligations for the amounts so borrowed and secure the payment of any amounts so borrowed by mortgage or pledge of any real or personal property which may at any time form a part of this Trust Estate; H. VOTE SECURITIES: To vote any securities upon any proposition or election at any meeting and to grant proxies, discretionary or otherwise; to join in or become a part of any reorganization, readjustment, merger, voting trust, consolidation or exchange and to deposit any such securities with any committee, depository, trustee or otherwise and to pay out of this Trust Estate any fees, expenses and assessments, incurred in connection therewith and to charge the same to principal or income as Trustee may see fit; to exercise conversion, subscription or other rights, or to sell or abandon such rights and to receive and hold any new securities issued C:W1Y ~ILESW- CGai N-2WELSON. SONDRAWrM tyc®mLwpO as a result of such reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of subscription, conversion or other rights; and generally take all action in respect to any such securities as Trustee might or could do as absolute owner thereof; to vote any stock in the corporate trustee; I. ALLOCATE RECEIPTS, EXPENSES: In Trustee's discretion, to allocate to either principal or income or between them any and all taxes (especially capital gains taxes) or receipts or expenses which Trustee may be required to pay on behalf of this Trust Estate, but in no event shall the income of any marital deduction trust created herein be reduced by the exercise of this power. Income of the trust shall include all amounts received from Individual Retirement Accounts and Trusts ("IRAs") and employee benefit plans qualified under Section 401(a) of the Code except amounts attributable to contributions to IRAs and plans which were not deductible by the Grantor for federal income tax purposes. J. DISTRIBUTE CASH OR KIND, NON-PRORATA: To divide or distribute, whenever it is required or permitted, this Trust Estate and to make such division or distribution in kind or in money or partly in kind and partly in money, and the judgment of the Trustee as to the value of the different items shall be conclusive and final upon the beneficiaries; to make non-prorata distributions of assets in kind; K. CONSOLIDATED FUND: To hold and administer the trusts created hereby in one or more consolidated funds in whole or in part in which the separate trusts or funds shall have an undivided interest; L. COMPROMISE CLAIMS: To compromise claims, on such terms and conditions as Trustee, in Trustee's sole and exclusive discretion, deems appropriate without obtaining court approval thereof. M. ENGAGE EXPERTS: To engage attorneys, investment counsel, accountants, agent and such other persons as it may deem advisable in the administration of this Trust Estate and to make such payment therefor as it may deem reasonable and to charge the expenses thereof to income or principal as it may detemune and to delegate to such persons any discretion which it may deem proper. The Trustee shall not be liable for any negligence, omission or wrongdoing of such counsel or agent, providing reasonable care was exercised in their selection; N. PRINCIPAL TO MINOR: If the principal of any trust is payable to a person or persons under the age of twenty-one (21) years, the Trustee shall continue the term of the trust as to the person or persons under the age of twenty-one (21) years, until he, she or they attain twenty-one (21) years of age, meanwhile paying over to the person under the age of twenty-one (21) years, or for their use and benefit, the proportionate share of the net . income of the trust; O. PROHIBITION AGAINST SALE: No title in any Trust Estate, or in the income accruing therefrom, or in its accumulation shall vest in any beneficiary, and no beneficiary shall have the right or power to transfer, assign, anticipate, or encumber his or her interest in the Trust Estate, or in the income therefrom, prior to the actual distribution thereof by the Trustee to the beneficiary. Further neither the income nor the principal of any Trust Estate shall be liable in any manner, in the possession of the Trustee for the debts, contracts, or engagements of any beneficiary. P. FACILITY OF PAYMENT: Should the principal or income or both of this or any Trust be payable to any personas to whom the Trustee has actual knowledge of a court adjudication of incompetency, or incapacity, or who the Trustee determines, in the discretion of Trustee, is unable to act effectively on his or her own behalf in financial matters, then Trustee shall have the right to use such principal or income to pay to such beneficiary, or for the benefit of such beneficiary. Q. VESTING: No trust created herein, or by exercise of a power of appointment hereunder, shall continue for more than twenty-one (21) years after the death of the last to die of Settlor and the beneficiaries in being at the date of Settlor's death. Any property still held in trust at the expiration of that period shall immediately vest in and be distributed to the person or persons then entitled to receive or have the benefit of the income therefrom in the proportions in which they are entitled thereto, or if their interests are indefinite, then in equal shares, per stirpes. R TERMINATION: If at any time during the term of this Trust, Trustee determines, in its sole discretion, that the corpus of the Trust has become too small to be practical, or uneconomical to continue, then C:NfV ALES~W- Clial NZWELSON, SONDRAW~,I ~emmlwpd Trustee may distribute the corpus of the Trust Estate to the then income beneficiary or beneficiaries in accordance with the portions of income to which each beneficiary is entitled, or if such portions are not specifically set forth herein, then in such amounts as it deems appropriate. S. ADOPTED CHILDREN INCLUDED: The words "child, children or issue or descendants" as used in this Trust, shall include adopted children and adopted grandchildren, and children or grandchildren bom or adopted after the date of this Trust, unless expressly stated to the contrary. T. BUSINESS AUTHORITY: If the Trust Estate includes any interest which the Settlor had in a business at the time of Settlor's death, whether the same is a sole proprietorship, apartnership or a corporation in which Settlor owned all or a substantial portion of the stock, the Trustee is authorized to continue the business, without order of court, until such time as it deems it advisable to sell, liquidate or distribute the same in kind. Trustee shall have all rights and powers in connection with the business as the Settlor had when living, including by way of example and not limitation, the powers to operate or join in the operation thereof as a going concern, to form or re-form a general or limited partnership, to incorporate or re-incorporate and to liquidate or sell the same or any part thereof, all as it deems advisable for the best interests of the Trust Estate and of the beneficiaries thereof, without any liability for loss resulting from the operation of the business except where such loss is the result of gross negligence or fraud on the part of the Trustee. The Trustee shall be entitled to receive for its services in connection with the business, such additional compensation as may be commensurate therewith. U. DISCRETIONARY POWER: In exercising discretionary powers granted to Trustee under this Trust, Trustee may give due regard to the assets and income of the beneficiary, other than assets and benefits under any trust created hereunder. V. POWERS THROUGH FINAL DISTRIBUTION: All powers and authorities granted to Trustee hereunder shall be fully exercisable by Trustee through and including final distribution of assets hereunder, even though the Trust may have terminated earlier. W. ALLOCATION OF ASSETS: Trustee may allocate assets among the beneficiaries (including any trust hereunder) without regard to the income tax basis of any such assets. X. PROTECTION OF MARITAL DEDUCTION: n/a Y. EMPLOYEE BENEFIT ELECTION: Trustee, in addition to all powers granted by law, is hereby authorized to make such election in connection with settlements under employee benefit plans in which Settlor has an interest as Trustee deems most advantageous under all the circumstances. H. If the trustee is named as the beneficiary of any Individual Retirement Account under Code Section 408 ("IRA"), the trustee shall elect a distribution option under the IRA which permits the trustee in the trustee's discretion to accelerate distributions and to receive one or more lump sum payments from such IRA so that the trustee has the flexibility to withdraw principal in the trustee's discretion from the IRA. If such an option is not available in the IRA, the trustee shall take all necessary action to cause such IRA to be transferred to a new IRA which continues to be established in the name of the settlor and of which the trustee continues to be named beneficiary and which offers such flexibility and which is qualified under Code. Section 408; provided however, that such transfer is not treated as a taxable distribution for income tax purposes. Furthermore, the trustee will take all necessary action and will submit to the administrator, custodian, or trustee of any IRA payable to the trust all documentation required to cause distributions to a trust to be treated as being paid to the appropriate beneficiaries of the trust for purposes of the minimum distribution requirements and for purposes of computing the allowable distribution pursuant to Code Section 401(a)(9) or other comparable Code provisions which are applicable. Z. EDUCATION DEFINED: The word "education" as use in this Trust shall mean and include, but not be limited to primary, secondary, collegiate and/or post-graduate education in private or parochial school, college, trade school or graduate school. It is Settlor's intention in granting Trustee the power to expend funds for "education" that the word "education" be interpreted broadly by Trustee. AA. OCCUPANCY OF RESIDENCE: To permit any beneficiary or beneficiaries to occupy rent free any residence constituting a part of the assets of a trust for such beneficiary or beneficiaries and to pay the real Estate taxes thereon, expenses of maintaining the residence in suitable repair and condition and hazard insurance premiums on the residence. C:N1Y A~Wt Clio N-2WEISpN. SONDRAWra aycmm~oyd BB. LIMITATION ON TRUSTEE POWER: No person at any time acting as a Trustee hereunder shall have any power or obligation to participate in any discretionary authority Settlor has given to Trustee to pay the income. or principal to such person or for his or her benefit or in relief of his or her legal obligations. Further, no Trustee who is a beneficiary of one of the trusts, or who is legally obligated to support a beneficiary, shall ever participate in (i) the exercise of, or decision not to exercise, any discretion to pay income or principal to, or to apply income or principal for the benefit of, any beneficiary (including discretion to allocate funds among a group of beneficiaries and discretion to accumulate income), (ii) the determination whether a beneficiary is disabled, (iii) the decision to end any trust, (iv) the exercise of discretion to allocate receipts or expenses between principal and income, (v) decisions to exercise tax options, (vi) a decision to make payments to aid in the settlement of Settlor's Estate, (vii) the selection of a custodian for a minor's property, (viii) the selection of the property to be allocated to the marital deduction trust, (ix) the decision to combine or divide trusts, or (x) the amendment of the trust by a Trustee hereunder. If such issue arises, then the Successor Trustee shall resolve such issue, whereupon Trustee shall revert to that office. CC. CONSULTATION WITH OTHERS: Trustee is directed to consult with Settlor's TRUST ADVISOR in connection with any investment or distribution of the Trust. DD. GENERATION SKIPPING: In Settlor's Trustee's sole discretion to allocate such exemptions as are available as to the generation skipping transfer tax to any property, to exclude any property from that allocation and to make all related allocations thereto. No beneficiary shall have any claim against Settlor's Trustee for exercising or not exercising such allocation powers as granted herein. Further, Trustee is authorized to divide any trust created hereunder into two separate trusts so that the inclusion ratio for generation skipping transfer tax purposes shall be either zero or one for each such separate trust. Any such separate trust shall have the identical provisions as the original trust. If trusts are created, the Trustee may, at any time prior to a combination of such trusts: (1) make different tax elections (including the allocation of Settlor's available generation-skipping tax exemption from the federal generation-skipping transfer tax) with respect to each separate trust; (2) expend principal and exercise any other discretionary powers with respect to such separate trusts differently; (3) invest such separate trusts differently; and (4) take all other actions consistent with such trusts being separate entities. Further, the donee of any power of appointment with respect to any trust so divided may exercise such power differently with respect to the separate trusts created by the division. Settlor exonerates Trustee from any liability arising from any exercise or failure to exercise these powers, provided the actions (or inactions) of Trustee are taken in good faith. If Trustee exercises the special election provided by Section 2652(a)(3) of the Internal Revenue Code, as amended, as to this Trust, Settlor authorizes Trustee in its sole discretion at any time prior to the funding of the trust by an instrument filed with the trust records to divide the trust property into two fractional share trusts, one based upon Settlor's generation skipping transfer exemption allocated to the trust and the second being the balance of the trust property. If a trust hereunder would be partially exempt from generation-skipping tax by reason of an allocation ofgeneration-skipping tax exemption to it, before the allocation the Trustee, in its discretion, may divide the trust into two separate trusts of equal or unequal value, to pernut allocation of the exemption solely to one trust which will be entirely exempt from generation-skipping tax. In addition, if a trust hereunder is entirely exempt or entirely non-exempt from generation-skipping tax and adding property to the trust would partially subject it to generation-skipping tax, the Trustee, in its discretion, may hold that property as a separate trust in lieu of making the addition. Except as otherwise provided in this instrument, the trusts created herein shall have the same terms and conditions, but the Trustee shall not make discretionary distributions from the income or principal of the exempt trust to beneficiaries who are non-skip persons so long as any readily marketable assets remain in trust other than the exempt trust. Upon division or distribution of an exempt trust and anon-exempt or partially exempt trust held hereunder, the Trustee, in its discretion, may allocate property from the exempt trust first to a share from which a generation-skipping transfer is more likely to occur. If any portion of a trust named for a beneficiary hereunder, in the absence of any testamentary power of appointment granted under this instrument to that beneficiary, would immediately incur a federal generation-skipping tax upon the beneficiary's death as a result of a taxable termination, then in addition to any other power of C:N/Y ALESWP Cliax N-ZWlI30N. SDNDMVeuI apmmm~wyd appointment granted to that beneficiary under this instrument, the beneficiary may appoint that portion to the creditors of his or hei estate. To the extent that the foregoing general power of appointment is in existence on the beneficiary's death, then unless the beneficiary directs otherwise by will, the trustee shall pay to the personal representative of the beneficiary's estate, from the portion of the trust to which the power pertains, the amount, if any, by which the estate and inheritance taxes payable in any jurisdiction by reason of the beneficiary's death shall be increased as a result of the inclusion of that portion in the child's estate for such tax purposes, as certified in writing by that personal representative. EE. RESERVES: To maintain reasonable reserves for depreciation, depletion, amortization and obsolescence. FF. TRUSTEE'S POWER TO AMEND: Trustee-if and only if it is a corporate Trustee- shall have the power in its sole discretion, by an instrument filed with the trust records to amend the diapositive or administrative provisions of this indenture (including the provisions relating to the trustee); provided that only descendants of the grantor (or their estates) or charitable organizations described in Sections 2055(a) and 2522(a) of the Internal Revenue Code, as amended, shall be beneficiaries and the grantor shall not be given any right or power with respect to the trust property. Further, Trustee shall not exercise this power in such a way that a trust otherwise eligible for the marital deduction, or otherwise eligible as a qualified domestic trust does not qualify as such. GG. REAL ESTATE: It is Settlor's intention that the contribution of real estate hereto by Settlor shall be free from real estate transfer taxes, either as a Living Trust, or as an Ordinary Trust (see Section 1101-C). Accordingly, no real estate forming a part of the Trust Estate which has been contributed hereto by Settlor, or proceeds or income or other benefit from such real estate contributed by Settlor shall be distributed or eligible to be distributed to a beneficiary to whom the distribution would have generated a Real Estate Transfer Tax being payable if conveyed by Settlor directly to that person. Further, any real estate contributed by Settlor to the Trust Estate, or proceeds or income or other benefit from such real estate contributed by Settlor shall be distributed, during Settlor's life, solely for the benefit of Settlor. Article VIII Applicable Law This Trust has been accepted in the State of Pennsylvania and shall in all respects be governed by the laws of that State. Further the situs of this Trust shall be in the State of Pennsylvania, county of Settlor's residence, or county where the Trust has been executed. Article IX Receipt of Policies Settlor, by joining in the execution of this instrument aclrnowledges (unless otherwise specified in writing) that Settlor has retained custody and possession of the insurance policies, if any, described on Schedule "A" attached hereto and made a part hereof. Article X Trustee's Compensation The compensation payable to Trustee shall be the compensation due, in accordance with the fee schedule of Trustee, at the time Trustee renders services hereunder, but if Trustee has no such fee schedule, then such compensation shall be reasonable. Article XI Resignation of Trustee/Successor Trustee may resign by giving written notice thereof to the Settlor, if living, or if Settlor is not living then to Settlor's Sister, ICELLIE SHAY, or, if Settlor's Sister is not living, by notice to Settlor's daughter, TINA LOUISE MORAN, specifying a date, not less than thirty (30) days from the date of the notice, on which Trustee shall be deemed to have resigned. Upon such date, or upon the death, or inability of Trustee so to serve, in the sole judgment of the Successor Trustee, hereafter named, Trustee shall be deemed to have resigned, and upon delivery of the assets of the Trust to the Successor Trustee,[which shall be CHARLES H. FROMER, or any appointee or such successor, or, if none, then and in such events LETORT MANAGEMENT & TRUST CO., of _ __. _ _ _ _hae 11, 70MC:NIY FlLFSW-Climt N,2WBLSDN, SONDRAVnfI ~aam~ml.wpd ._ . . Camp Hill, PA.] and shall be free of any further duty to Settlor or the beneficiaries or the Successor Trustee hereunder, except for past acts or conduct of Trustee. Any Successor Trustee so selected shall serve on the same terms and conditions, and with the same powers and duties as if originally appointed. Article XII Removal of Trustee Settlor's TRUST ADVISOR shall have the right, by written notice to Trustee, to remove the Trustee. If Settlor's TRUST ADVISOR so removes the Trustee, then she shall have the authority to name a successor trustee to serve on the same terms and conditions as set forth herein. Any such successor trustee shall be a corporation or national bank authorized to exercise trust powers in the Commonwealth of Pennsylvania. Article XIII Appointment and Duties of TRUST ADVISOR Settlor hereby appoints JOCELYN H. TRESS to serve as trust advisor under this trust. As trust adviser, JOCELYN H. TRESS shall have the power to veto any distribution of principal or income hereunder, and shall have the power to remove any trustee, and appoint a successor trustee, which shall be a corporation or national bank authorized to exercise trust powers in the Commonwealth of Pennsylvania. JOCELYN H. TRESS shall have the right to appoint a successor TRUST ADVISOR. 1N WITNESS WHEREOF, the Settlor, SONDRA L. NELSON, and Trustee, SONDRA L. NELSON, have signed this Trust the day and year fast above written. __ SEAL) SONDRA L. NELSO Signed, sealed and ve>~d i the ~~ _- COMMONWEALTH OF PENNSYLVAMA: SS: COUNTY OF ../~ On thr~' "day of 2004, before me, the subscriber, a Notary Public in and for the Commonwealth and County, came the above-named SOND L. NELSON, satisfactorily proven to me to be the person whose name is subscn'bed to the within instrument, and acknowledged the above Bement to be his act and deed, d desired the same might be orded as such. WITNESS my hand and Notarial Seal. Notary Pu lic My Commiss n Expir Notarial Seal-~-' Kimberly q, Riedel, Notary Public ~ ity Ot Hamsburg, Dauphin County y Commission Expires Mar. 7, 2006 Member, Pennsylvania Association Ot Notaries SCHEDULE "A" LIST OF THE LIFE INSURANCE POLICIES AND/OR PROPERTY DEPOSTTED WITH SONDRA L. NELSON UNDER REVOCABLE TRUST AGREEMENT WITH SONDRA L. NELSON $1.00, together with all tangible or intangible personal property or real property conveyed to the trustee hereunder. - huw IL 7001C:NIY FlLESW- Client N-2~NBLSON. SONDRAVnM ~pemmL~vpd . SCHEDULE "B" PLAN OF DISTRIBUTION OF TRUST ESTATE OF SONDRA L. NELS UNDER AGREEMENT DATED 2004 Upon Settlor's death, Trustee shall distribute the real estate Settlor owns at 117 N. 17`'' St., Camp Hill, Pennsylvania, absolutely and free of trust to Settlor's sister, Kellie Shay; likewise, Trustee shall distribute such tangible personal property as is on a list lodged with Settlor's trustee or Settlor's executor, to the persons set forth on such list, absolutely, and the residue of such tangible personal property to Settlor's daughter, Tina Louise Moran. The following dispositioe provision:s are expressly subject to Settlor's direction to Settlor's Trustee to take i~:to consideration in making discretionary distributions hereunder the conduct of the beneficiary, in regard to the provisions of this Trust. Ija beneficiary, in the sole determination of Settlor's Trustee, contests any provision hereof, or the disposition providedjor herein, or otherwise acts to a manner detrimental to the efficient and effective and economical functioning of the Trust, again in the sole discretion of Settlor's Trustee, then Trustee shall take such conduct into co~esideration in making discretionary distributions hereunder. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: 1. If Se is mothe lizabe lien McG of L' own, Penn 'a is lid the date ettlor's dea en shall ute, in r its so iscretion, s portion of income of f~on-n ssities t ake her 1' more en' able, but n or her su t es to her dete e. If Se or's moth oes not s ive Settl P or mainten e, as shall .~ or on the d of Settlor' ,other a Settlor en: 2. 10% of the residue of the estate shall be paid, absolutely, and free of further trust to Settlor's sister, Kellie - Shay, and an equal 10%of the residue of the trust estate shall be paid, absolutely, and free of further trust to Settlor's fi-iend, Jocelyn H. Tress. 3. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: A. In his or its sole and absolute discretion, trustee shall distribute all or such portion of the income and principal of the trust estate as trustee deems appropriate, for the education, health, welfare and support of Settlor's sister, Kellie Shay, Settlor's daughter, Tina Louise Moran, and Settlor's granddaughter, M -~~1i j~ ~ Mr) ~'~a r1 9t' ~ I~Z~beth l;'1 Pn Mc6~~r~ B. Upon the expiration of 10 years from the date of Settlor's death, this trust shall terminate, and the remaining principal and accumulated income, if any, shall be distributed absolutely and free of trust as follows: ~_% to Kellie Shay, but if she does not survive, to her issue, or if none to the other beneficiaries under this subparagraph, .Proportionately ~_% to Tina Louise Moran, but if she does not survive, to her i proportionately to the other beneficiaries under this sub ara~ or if none, L~ ~ P graph ____% to ~ n, but if she is not survive, to her issue, or if none, proportio ately to the other beneficiaries under this subparagraph. C. If no beneficiary under paragraph B above survives to the date of termination of the trust, then and in such event, the rest residue and remainde of the trust estate shall a paid one half to Jocelyn H. Tress, if she is then living (if not, all to).1and one half to 1J1O~.e r is Q~/~~d W ~ h SONDRA L. NEL ON r AMENDMENT TO TRUST created by SONDRA L. NELSON, with SONDRA L. NELSON, as TRUSTEE Dated June 29, 2004 Re: Trust Agreement dated June 29, 2004 betweers SONDRA L. NELSON as Settlor and SONDRA L. NELSON as Trustee, Pursuant to the rights reserved to SETTLOR under Article V(a) of this Trust, SONDRA L. NELSON wishes to and does hereby amend this Trust as set forth in this AMENDMENT TO TRUST. In all respects, other than those specifically set forth below, the terms and conditions of the above Trust are ratified and confirmed, in their entirety. . Schedule "B", "Plan of Distribution of Trust Estate of SONDRA L. , NELSON Under Agreement dated June 29, 2004" is deleted in its entirety and the attached Schedule "B" is substituted in its place. Very truly yours, COMMONWEALTH OF PENNSYLVANIA: Dated: ~ ~ U 2004 SETTLOR AND TRUSTEE SS: COUNTY OF DAUPHIN: ~ }~,, On the day of ' I~ ~-~'"' 2004, before me, the subscriber, a Notary Public in and for said Commonwealth and County, came the above-named SONDRA L. NELSON, satisfactorily proven to me to be the person whose name is subscribed to the within instrument and aclaiowledged the above instrument to be her/his act and deed, and desired the same might be recorded as such. WITNESS my hand and Notarial Seal. ~ " Notary ublic. FILESIWP Client N-Z~NELSON, SONDRA~aoxndment to tnutwpd My Commission Expires: Notarial Seal ~~~Y A aredel, No~Y pub ~y Of Harrisb~y, pauphl~ - ~ ~ 10n Expires Mar. 7Zppg tier, Pennsylvania Association 01 . Notarbs r.: ~ } ~,q ..~. r .._ DISPOSITIVE PART SCHEDULE "B" PLAN OF DISTRIBUTION OF TRUST ESTATE OF SONDRA L. NELSON UNDER AGREEMENT DATED _ 6/29_,,2004 Upon Settlor's death, Trustee shall distribute the real estate Settlor owns at 117 N. 17`h St., Camp Hill, Pennsylvania, absolutely and free of trust to Settlor's sister, Kellie Shay; likewise, Trustee shall distribute such tangible personal property as is on a list lodged with SettIor's trustee or Settlor's executor, to the persons set forth on such list, absolutely, and the residue of such tangible personal property to Settlor's daughter, Tina Louise Moran. The jollowi~ig dispositioe provisions are expressly subject to Settlor's directio~i to Settlor's Trustee to take i~:to consideration in making discretionary distributions hereunder the conduct of the beneficiary, in regard to the provisio~rs of this Trust. If a beneficiary, in the sole determination of Settlor's Trustee, contests any provision hereof, or the disposition provided jor herein, or otherwise acts in a manner detrimental to the efficient and effective and economical functioning of the Trust, again in the sale discretion of Settlor's Trustee, then Trustee shall take such conduct into consideration in making discretionary distributions hereunder. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: 1. 10% of the residue of the estate shall be paid, absolutely, and free of further trust to Settlor's sister, Kellie Shay, and an equal 10%of the residue of the trust estate shall be paid, absolutely, and free of further trust to Settlor's friend, Jocelyn H. Tress. 2. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: A. In his or its sole and absolute discretion, trustee shall distribute all or such portion of the income and principal of the trust estate as trustee deems appropriate, for the education, health, welfaze and support of Settlor's sister, Kellie Shay, Settlor's daughter, Tina Louise Moran, and Settlor's granddaughter, Mikayla Moran, and Elizabeth Ellen McGuire.. B. Upon the expiration of 10 years from the date of Settlor's death, this trust shall terminate, and the remaining principal and accumulated income, if any, shall be distributed absolutely and free of trust as follows: _20 % to 40 % to 40 % to Kellie Shay, but if she does not survive, to her issue, or if none, proportionately to the other beneficiaries under this subparagraph, Tina Louise Moran, but if she does not survive, to her issue, or if none, proportionately to the other beneficiaries under this subparagraph Mikayla Moran, but if she does not survive, to her issue, or if none, proportionately to the other beneficiaries under this subparagraph. C. If no beneficiary under paragraph B above survives to the date of termination of the trust, then and in such event, the rest residue and remainder of the trust estate shall be paid one half to Jocelyn H. Tress, if she is then living (if not, all to) and one half to Veterans Chapter with which Settlor's brother is affiliated. AMENDMENT TO TRUST created by SONDRA L. NELSON, with SONDRA L. NELSON, as TRUSTEE Dated June 29, 2004 Dated: _ ~ ~ r-,llJ , 2005 Re: TrustAgreementdated June 29, 2004 between SONDRA L. NELSON as Settlor and SONDRA L. NELSON as Trustee, Pursuant to the rights reserved to SETTLOR under Article V(a) of this Trust, SONDRA L. NELSON wishes to and does hereby amend this Trust as set forth in this AMENDMENT TO TRUST. In all respects, other than those specifically set forth below, the terms and conditions of the above Trust are ratified and confirmed, in their entirety. Schedule "B", "Plan of Distribution of Trust Estate of SONDRA L. NELSON Under Agreement dated June 29, 2004" is deleted in its entirety and the attached Schedule "B" is substituted in its place. Very truly yours, ~.~e~ ~ SETTLOR AND TRUSTEE COMMONWEALTH OF PENNSYT.VANIA: SS: COUNTY OF DAUPHIN: On the d ~ day o 6vi 2005, before me, the subscriber, a Notary Public in and for said Commonwealth and County, c e the abov named SONDRA L. NELSON, satisfactorily proven to me to be the person whose name is subscribed to the within instrument and acknowledged the above instrument to be her/his act and deed, and desired the same might be recorded as such. , WITNESS my hand and Notarial Seal. Notary Pu 'c My Commission Expires: Notarial Seal Kimberly A. Riedel. Notary Public City Of Harrisburg. Dauphin County My Commission Expires Mar. 7.2006 Mernber, Pen:sylvaria Association Of Notaries C:V~fY FILES~WP Client N-ZWELSON, SONDRA~arnendment OS altemate2to tnut.wpd - _ .. - ----- _ .. -----,.. -,..., ..... J DISPOSITIVE PART SCHEDULE"B" PLAN OF DISTRIBUTION OF TRUST ESTATE OF SONDRA L. NELSON UNDER AGREEMENT DATED 6/29 ,2004 Upon Settlor's death, Trustee shall distribute the real estate Settlor ow'Sns a"t 117 N. 17`s St., Camp Hi 1 Pennsylvania, absolutely and free of trust to Settlor's Brother, William Wal~€r Shay, o likewise, Trustee shall distribute such tangible personal property as is on a list lodged with Settlor's trustee or Settlor's executor, to the persons set forth on such list, absolutely, and the residue of such tangible personal property to Settlor's daughter, Tina Louise Moran. The following dispositive provisions are e.Ypressly subject to Settlor's direction to Settlor's Trustee to take into consideration in making discretionary distributions hereunder the conduct of the beneficiary, in regard to the provisions of this Trust. If a beneficiary, in the sole determination of Settlor's Trustee, contests any provision hereof, or the disposition provided for herein, or otherwise acts in a manner detrimental to the efficient and effective and economical functioning of the Trust, again in the sole discretion of Settlor's Trustee, then Trustee shall take such conduct into consideration in making discretionary distributions hereunder. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: 1. 10% of the residue of the estate shall be paid, absolutely, and free of fiuther trust to Settlor's sister, Kellie Shay, and an equal 10%of the residue of the trust estate shall be paid, absolutely, and free of further trust to Settlor's friend, Jocelyn H. Tress. 2. The rest residue and remainder of the trust estate shall be held and distributed on the following terms and conditions: A. In his or its sole and absolute discretion, trustee shall distribute all or such portion of the income and principal of the trust estate as trustee deems appropriate, for the education, health, welfare and support of Settlor's sister, Kellie Shay, Settlor's daughter, Tina Louise Moran, and Settlor's granddaughter, Mikayla Moran, and Elizabeth Ellen McGuire. B. Upon the expiration of 10 yeazs from the date of Settlor's death, this trust shall terminate, and the remaining principal and accumulated income, if any, shall be distributed absolutely and free of trust as follows: _20 % to Kellie Shay, but if she does not survive S iV ,io61!!®lwirg or if none, proportionately to the other beneficiaries under this subparagraph, _40 % to Tina Louise Moran, but if she does not survive, to her issue, or if none, proportionately to the other beneficiaries under this subparagraph _40 % to Mikayla Moran, but if she does not survive, to her issue, or if none, proportionately to the other beneficiaries under this subparagraph. C. If no beneficiary under pazagraph B above survives to the date of termination of the trust, then and in such event, the rest residue and remainder of the trust estate shall be paid one half to Jocelyn H. Tress, if she is then living (if not, all to) and one half to the Vietnam Motorcycle Club, Chapter T, (% Treasurer, Mr. Perry Haines, 123 Schwabtown Road, Howard, PA 16841), and the James E. VanZandt VA Medical Center, Altoona, PA, for THE WALL THAT HEALS FUND. O r SONDRA L. NELS N C:~pfY F[LESIWP Client N-Z~NELSON, SONDRA~amendment OS altemateto trustwpd Cli.~r;~7~l~~f~~~~ tU Scs~Gicc ~' ~~ormo ~~ ~~ c~xoh ~cn M~c~ h~ ~ cz~ ~vyc~ a~~crcca~d Gv~,~,rl t~0 h~2 a,~ !I~ N 1~~' ~1~ iti~CU~1 C~~~ ~,20~t ~~ tl~O brtic2~ G~c2~i~ ,1~1~ G-~cr~~,~ I~h,~.~cP 17 f ~~ jt~ (a;~.P t~~e~ h~ ~n2c~ , t~o h~~e6tioQc1 (xQO~ c~tQG' (~ /~ ,~~~Q ~~ ~~ ~~~ ~ ~ ~y ~~ g ~~~ hao had a~~2t rr~~l. CLt t~ ~d o~ t~O ~u~t ~~ {~ c~Ql~ Ue ~Pd acrd -tl~ ~i ~„~ ~ Ql ~ -~ ~P . N% ~7 -~°,~ ~~ .._~~~~ ' ; i; ~ ;i T i~ - r','; Parcel #: 01-21-0269-164 0`i JUL 23 °I~ ~ `~`~ DEED THIS DEED is made this ~ ~ day of ~%~-y-~--~--- , 2004, between SONDRA L. NELSON, Widow, hereinafter called "Grantor" andi ONDR.A L. NELSON, Trustee under Trust Agreement dated l ~ n~ ~-~' , 2004 with SONDRA L. NELSON as Settlor and Trustee, hereinafter called "Grantee". (Both Grantor and Grantee, whether one or more, referred to as though singular in number). WITNESSETH, that the Grantor for and in consideration of the sum of One Dollar ($1.00) and other good and valuable consideration, paid by the Grantee to the Grantor, at and before the signing acid delivery of these presents, the receipt whereof is hereby acknowledged, has granted, bargained, sold, and conveyed, and by these presents does grant, bargain, sell, and convey unto the Grantee and Grantee's heirs, successors and assigns the premises described on Exhibit "A" attached hereto and incorporated herein by reference. TOGETHER with all buildings, improvements, woods, ways, rights, liberties, privileges, hereditaments and appurtenances, to the same belonging, or in any wise appertaining, and any reversions, remainders, rents, issues and profits thereof, and of every part and parcel thereof, including any interests specifically set forth on Exhibit "A", if any. And also, all the estate, right, title, interest, property, possession, claim and demand whatsoever, both in law and equity, of the Grantor of, in and to the same. TO HAVE AND TO HOLD the same premises, and the appurtenances, hereby granted to Grantee and Grantee's heirs, successors and assigns, to and for the only proper use, benefit and behoof of the Grantee and Grantee's heirs, successors and assigns forever, under and subject to the conditions set forth on Exhibit "A", if any. UNDER AND SUBJECT to all Acts of Assembly, County and Township Ordinances, rights of Public Utility and Public Service Companies, existing restrictions and easements, visible or of record; to the extent that any persons or entities have acquired legal rights thereto, plans, rights of way, liens of record. This transfer is exempt from Pennsylvania transfer taxes because to a Trustee of an ordinary trust where the transfer would be exempt if directly to the beneficiary. AND the Grantor hereby covenants and agrees that Grantor will warrant specially the property hereby conveyed. IN WITNESS WHEREOF, the Grantor has hereunto set Grantor's hand and seal the day and year first above written. SONDRA L. NELSON S- r ~ r~ COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF DAUPHIN: ~~ On the ~ `1 day of _ ~ U/"`~i , 2004, before me, the subscriber, a Notary Public in and for the Commonwealth and County, came the above-named SONDRA L. NELSON, widow, satisfactorily proven to me to be the person whose name is subscribed to the within instrument and acknowledged the above instrument to be her act and deed, and desired the same might be recorded as such. WITNESS my hand and Notarial seal. ~ ~ ' My Commission F I hereby certify that the precise addressp~~he Grantee COMMONWEALTH OF PENNSYLVANIA: SS: COUNTY OF CUMBERLAND: Notarial Seal Ki dy A. Riedel, Notary Public City Of Harrisburg, Dauphin County My Cornmission Expires Mar. 7.2006 Member, Pennsylvania Association Of Notaf is 117 N. 17`'' Street, Camp Hill, PA 17011 . Recorded on the day of 2004 , in the Office of the Recorder of Deeds of County, PA in Deed Book ,Volume ,Page Recorder of Deeds GOOK ~~~ PAGE~,S~'~ EXHIBIT "A" AL3. TrI~iT CERTAIN lot of land situate in the Borough of Camp Hilly County of Cumberland and State of Pennsylvanian moxe particularly bounded and descxibed as follows to wit:.. ~''+~x+~' at. a point o:~ the eastern line of North 27th Street, said mint being by sa:re measuxed in a northwesterly direction a distance of 37.37 Feet from the northeastern corner of North 17th Street and Garden Alley; thence north 5 degrees 30 :~inutes west along said eastern line a distance of 37,38 feet to an iron pin; thence north 67 degrees 34 minutes 50 :~eronds east along the southern line of Sands now or formerly of John H. Oyler a distance of 187.25 feet to ar. iron pin on the western Tine of Rover A31ey (unopened); thence south 22 degrees 5 minutes 30 seconds east along said western line of Rover Alley a distance o:f 3b,35 feet to an iron .pin; thence south 67 degrees 54 mminutes 30 seconds Mrest alone the northern line of lands now or foxm2rly o! C, W, Reed a distance oP 197,92 feet to an iren pin on the eastern line of North 1?th Streets the point and place of EEGINNYNG, HANIA~G thexeon erected a two story frame dwelling known and numbered as 3.17 No>th 17th Street, ~~~ lie re~~~rded ~:~,~ ~,cunty PA ~, ~ 2 ., ~. T_eeorder of Deeds Being the same premises conveyed by deed recorded in Cumberland County Deed Book Volume 25, E- page 964, to Darryl L. and Sondra L. Nelson; Darryl L. Nelson having died January 18, 2004, title vested in Grantor herein. ~o~~ ~b~ Q~~~i.~~~