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HomeMy WebLinkAbout11-23-0915D56D7120 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN Po Box.2sosol 2 1 0 9 0 7 3 4 Harrisburg, PA 17128-0601 ~ RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 173 22 3821 07 14 2009 12 30 1928 Decedent's Last Name Suffix Decedent's First Name MI CONNOLLY NICHOLAS (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI CONNOLLY MARY B Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW X 1. Original Return 2. Supplemental Return 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death after 12-12-82) X g Decedent Died Testate ~ Decedent Maintained a Living Trust 8. Total Number Of Safe De osit Boxes (Attach Copy of Will) (Attach Copy of Trust) p 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death 11. Election to tax under Sec. 9113(A) between 12-31-91 and t-1-95) (Attach SCh. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number GEORGE M. RITER ESQ. 215 646 6000 Firm Name (If Applicable) TIMONEY RNOX, LLP First line of address P.O. BOX 7544 Second line of address 400 MARYLAND DRIVE City or Post Office FORT WASHINGTON Correspondent's a-mail address: State ZIP Code PA 19034 REGISTER.Q,F WILLS U$E?ONLY .,: y ,i ~ ~ I r. ~ ' c.~ - ~ ~ -, DATEyFILED --_ - rv `' 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 representative is based on all information of which preparer has any knowledge. SI NRTURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE f, ~~7.~2L,,,,r? ,'fr,yc,.- , Mary B. Connolly ~~ , , ~, 418 Deerfield Road, Camp Hill, PA 17011 SIGNATURE Of PREPARER OTHER THAN REPRESENTATIVE DATE '~~ ~ George M. Riter Esq. ADDRESS -- P.O. Box 7544, Fort Washington, PA 19034 Side 1 15D56D712D 15D56D712D J _' 1505607220 REV-1500 EX OecedenPs Name: N I C h O 18 S C o n n o l l y RECAPITULATION 1. Real Estate (Schedule A) .................................................................................... .. 1. 2. Stocks and Bonds (Schedule B) ..............................__............................__............ . 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C)........ .. 3. 4. Mortgages & Notes Receivable (Schedule D) ............................._...................... .. 4. 5 Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ............. ... 5. 6. Jointly Owned Property (Schedule F) Separate Billing Requested ............ . 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) Separate Billing Requested ............ . 7. g. Total Gross Assets (total Lines 1-7) .........................................................__.... -- _ _ . g. 9. Funeral Expenses & Administrative Costs (Schedule H) ..................................... . 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............................ .... 10. 11. Total Deductions (total Lines 9 & 10) ................................................................ . 11. 12 Net Value of Estate (Line 8 minus Line 11) .............................._....................... ... 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ............................................. . 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ..............................._............ .. 14. TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .00 12 2, 0 2 5 4 4 15. 16. Amount of Line 14 taxable at lineal rate X .045 3 4 9, 0 6 7. 3 7 16. 17. Amount of Line 14 taxable at sibling rate X 12 0 0 0 17. 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 18. 19. Tax Due .............................................................. .. ............................................. 19. .. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT. Decedent's Social Security Number 173 22 3821 500,425.30 1,787.17 2,401.31 504,613.78 32,670.93 850.04 33,520.97 471,092.81 471,092.81 0.00 15,708.03 0.00 0.00 15,708.03 Side 2 1505607220 1505607220 REV-1500 EX Page 3 nPr_Pdent's Complete Address: File Number 21-09-0734 DECEDENT'S NAME Nicholas Connolly STREET ADDRESS 418 Deerfield Road (CITY _ _ _ _ STATE ZIP Camp Hill PA 17011 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) (1) 15,708.03 2. Credits/Payments A. Spousal Poverty Credit e. Prior Payments 14,500.00 C. Discount 763.16 Total Credits (A + B + C) (2) 1 5,263.1 6 3. InteresUPenalty if applicable p. Interest E. Penalty Total InteresUPenalty (D + E) (3) 4, If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theDVERPAYMENT (4) Check box on Page Z Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) 444.87 A_ Enter the interest on the tax due. (5A) g. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 444. $7 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 :................................ x c. retain a reversionary interest; or ..............................__............................__............................__................ x d. receive the promise for life of either payments, benefits or care? ........................................................... x 2. 1f death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ............................................................_.............................._..................... z 3. Did decedent own an "in trust for' or payable upon death bank account or security at his or her death?......... x 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................_.............................._.................... x IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)j. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statutedoes not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1.2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)J. 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 )J. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent (72 P.S. §9116 (a) (1.3)]. A sibling is defined under Section 9102, as an individual who has at (east one parent in common with the decedent, whether by blood or adoption. Rev-1503 EX+ (6-98) SCHEDULE B STOCKS & BONDS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Connolly, Nicholas 21-09-0734 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CUSIP NUMBER DESCRIPTION UNIT VALUE VALUE AT DATE OF DEATH 1 300 shares of Allied Irish Banks PLC 4.45 1,335.00 2 1,740 shares of Coca-Cola Company 49.05 85,347.00 3 1,700 shares of Exxon Mobil Corp 65.91 112,047.00 4 15 shares of Fairpoint Communications, Inc. .61 9.15 5 1,500 shares of Johnson 8 Johnson 58.075 87,112.50 6 306 shares of Monsanto Co. 74.015 22,648.59 7 15 shares of OSI Pharmaceuticals, Inc. 30.495 457.43 8 3,400 shares of Pfizer, Inc. 14.78 50,252.00 9 800.06 shares of PPG Industries, Inc. 43.87 35,098.63 10 600 shares of PPL Corporation 31.97 19,182.00 11 1,200 shares of Public Svc. Enterprise Group, Inc. 31.225 37,470.00 12 800 shares of Verizon Communications 28.955 23,164.00 13 $25,000 Wachovia Mtg. , 4%, 3/12/10 100 25,000.00 14 300 shares of Susquehanna Bancshares 4.34 1,302.00 TOTAL (Also enter on Line 2, Recapitulation) 500,425.30 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule B (Rev. 6-98) Rev-1508 EX+(6-98) SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Connolly, Nicholas 21-09-0734 Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on schedule F. (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98) Rev-1510 EX+ (6-98) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF (FILE NUMBER Connolly, Nicholas 21-09-0734 This schedule must be completed and fled 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 NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION (IF APPLICABLE) TAXABLE VALUE 1 135 shares of General Electric Company -IRA 1.565.33 1,565.33 Payable to spouse 2 Wells Fargo Advisors #20834276 -IRA Payable to 835.98 835.98 spouse TOTAL (Also enter on Line 7, Recapitulation) ~ 2,401.31 (If more space is needed, additional pages of the same size) Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98) REV-1151 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER Connolly, Nicholas 21-09-0734 Debts of decedent must be reported on Schedule I. ITEM DESCRIPTION AMOUNT NUMBER A~ FUNERAL EXPENSES: See continuation schedule(s) attached B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid 2. Attorney's Fees Timoney Knox, LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Mary B. Connolly Street Address 418 Deerfield Road city Camp Hill state PA zip 17011 Relationship of Claimant to Decedent SpOUSe 14,435.17 14,000.00 3,500.00 4. Probate Fees 471.01 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. Other Administrative Costs 264.75 See continuation schedule(s) attached TOTAL (Also enter on line 9, Recapitulation) 32,670.93 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS continued ESTATE OF FILE NUMBER Connolly, Nicholas 21-09-0734 ITEM NUMBER DESCRIPTION AMOUNT Funeral Expenses 1 Parthemore Funeral Home 10,942.87 2 West Shore Country Club -luncheon 3,492.30 H-A Subtotal 14,435.17 Other Administrative Costs 3 Cumberland County Law Journal -estate notice 75.00 4 Patriot News -estate notice 189.75 H-67 Subtotal 264.75 Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98) Rev-1512 EX+ (6-98) SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER Connolly, Nicholas 21-09-0734 Include unreimbursed medical expenses. (If more space is needed, additional pages of the same size} Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98) REV-1513 EX* (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA B E N E F IC IA RI E S INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF I FILE NUMBER Connolly, Nicholas 21-09-0734 NAME AND ADDRESS OF RELATIONSHIP TO DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE NUMBER PERSONS} RECEIVING PROPERTY Do Not List Trustee s (Words) ($$$) I TAXABLE DISTRIBUTIONS [include outright spousal ~ distributions, and transfers under Sec. 9116(a)(1.2)j 1 Cynthia A. Connolly Daughter Remainderman 212 Idris Road, Apt. I-2 Merlon Station, PA 19066 2 Nicholas Connolly, III Son Remainderman 43272 Overview Place Lansdowne, VA 20176 3 Jacqueline Connolly Daughter Remainderman 1325 Upland Way Downingtown, PA 19335 4 Lauren Connolly Granddaughter Remainder 43272 Overview Place interest Lansdowne, VA 20176 following deaths of 5 Mary B. Connolly Spouse Income for life 418 Deerfield Road from Credit Camp Hill, PA 17011 Shelter Trust See continuation schedule attached Continuation Total Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET V.UV Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98) SCHEDULE J The BENEFICIARIES (Part I, Taxable Distributions) ESTATE OF: Nicholas Connolly 0711412009 173-22-3821 Item Name and Address of Persons} Share of Estate Amount of Estate Number Receiving Property Relationship (Words) ($$$) 6 Nicholas Connolly IV Grandson Remainder interest 43272 Overview Place following death of Lansdowne, VA 20176 grandmother and parents Total REV•1514 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN (Check Box 4 on Rev-1500 Cover Sheet) ESTATE OF I FILE NUMBER Connolly, Nicholas 21-09-0734 This schedule is to be used for all single life, joint or successive life estate and term certain calculations. For dates of death prior to 5-1-89, actuarial factors for single life calculations can be obtained from the Department of Revenue, Specialty Tax Unit. Actuarial factors can be found in IRS Publication 1457, Actuarial Values, Alpha Volume for dates of death on or after 5-1-89. Indicate the type of instrument which created the future interest below and attach a copy to the tax return. ® Will ^ Intervivos Deed of Trust ^ Other LIFE ESTATE INTEREST CALCULATION rvrvvic~o/ yr LIFE TENANT(S) DATE OF BIRTH NtAKt51 AGt AI DATE OF DEATH TERM OF YEARS LIFE ESTATE 15 PAYABLE Mary B. Gonnolly 0511011931 78 ®Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which life estate is payable $ 468,691.50 2. Actuarial factor per appropriate table .25523 Interest table rate - ^ 312% ^ 6% ^ 10% ®VariabieRa6e 3.4% 3. Value of life estate (Line 1 multiplied by Line 2) $ 119,624.13 ANNUITY INTEREST CALCULATION TERM OF YEARS ANNUITY IS NAME(S) OF ANNUITANTS DATE OF BIRTH NEAREST AGE AT DATE OF DEATH PAYABLE ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years ^ Life or ^ Term of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payouts Weeldy(52) ^ B'wveeldy(26) ^ Morfilily(12) ^ (~uar6erly(4) ^ ~/ (~ ^ Y (1) ^ Otlier 3. Amount of payout per period $ 4. Aggregate annual payment. Line 2 multiplied by Line 3 0.00 5. Annuity Factor (see instructions) Interest table rate - ^ 312% ^ 6% ^ 10% ^ VariableRfie 6. Adjustment Factor (see instructions} $ 7. Value of annuity- If using 3 1/2%, 6%, 10% or if variable rate and period payout is at end of period, calculation is: Line 4 x Line 5 x Line 6 $ If using variable rate and period payout is at beginning of period, calculation is: (Line 4 x Line S x Line 6) + Line 3 Np1E; The values of the funds which create the above future interests must be reported as part of the estate assets on Schedules A through G of this tax return. The resulting life or annuity interest(s) should be reported at the appropriate tax rate on Lines 13, 15, 16, 17 and 18. Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule K (Rev. 6-98) /~1 M&~' Banlc ACCOUNT N0. ACCOUNT TYPE 233940 M8T CLASSIC CHECKING W/INTEREST 00 0 06106M NM 017 NICHOLAS CONNOLLY 418 DEERFIELD RD CAMP HILL PA 17011-8438 INTEREST PAID YEAR TO DATE 1.62 13829 ~uT e~~~uuwnv EAST PARK BEGINNING BALANCE DEPOSITS 8 OTHER ADDITIONS y..v V .. CHECKS PAID OTHER SUBTRACTIONS CURRENT INTEREST PD ENDING BALANCE NO. AMOUNT N0. AMOUNT N0. AMOUNT 2,484.04 1 1,447.00 0 0.00 3 2,492.96 0.10 1,438.18 n~n~iuT Af`T T\/TTV POSTING DATE ^ TRANSACTION DESCRIPTION DEPOSITS,INTEREST 8 OTHER ADDITIONS CHECKS & OTHER SUBTRACTIONS DAILY BALANCE 52,484.04 06-20-09 BEGINNING BALANCE 07-02-09 US TREASURY 303 SOC SEC 1,447.00 07-02-09 WEB PMT M8T p 12044448168664998 500.00 3,431.04 420.12 3,010.92 07-06-09 GMAC GMAC PAYMT 07-13-09 WEB PMT M8T B 12044448168664998 1,572.84 1,438.08 07-21-09 INTEREST PAYMENT 0.10 1,438.18 51,438.18 ENDING BALANCE ANNUAL PERCENTAGE YIELD EARNED = 0.04 STATEMENT PERI00 PAGE JUN.20-JUL.21,2009 1 Of 1 Wells Fargo Advisors, LLC Three Lemoyne Drive Lemoyne, PA 17043 Tel 717-761-7344 Fax 717-975-8426 800-468-8685 Member FlIJRAiSIPC September z, zoo9 George M. Riter, Esgi.lire Timoney Knox, LLP PO Box ?544 40o Maryland Drive Fort Washington, PA i9o34-?544 Dear Mr. Riter: RE: Estate of Nicholas Connolly Date of Death Value -July i4, aoo9 Per your request, the second page lists a breakdown of the date of death value for the accounts for above-mentioned individual, Nicholas Connolly. Should you need any further information, please feel tree to call me at any time. Sincerely, / _`"L Rose K. Hopkins Registered Client Associate Enclosure cc: Marv B. Connolly September 2, zoo9 Estate of Nicholas Connolly Page TWO Nicho as onnoly 20834284 (Individual Account) _ _ - _ __ _ Quantity Name Symbol High Low Average Price DOD Value CASH 349.09 300.00 ALLIED IRISH BKS SPONSRD AIB 4.60 4.29 4.45 1.333.50 1740.00 COCA COLA COMPANY __ KO 49.35 _ _ . 48.74 _ 49.05 85.338.30 1700.00 EXXON MOBIL CORP XOM 66.35_ 65.46 65.91 112,038.50 15.00 FAIRPOINT COMMUNICATIONS - _. FRP 0.63 - 0.59 _. 0.61 _ 9.15 1500.00 JOHNSON & JOHNSON JNJ 58.71 ' 57.44 58.08 87,112.50 306.00 MONSANTO CO NEW MON __ _ 74.75 _ 73.28 74.02 22,648.59 15.00 OS1 PHARMACEUTICALS INC OSIP 30.84_ 30.15_.. 30.50 457.43 600.00 PPL CORPORATION PPL 32.21 31.73 31.97 19.182.0(? 800.06 PPG INDS INC PPG 44.41' 43.33. 43.87 35,098.63 3400.00 PFIZER INCORPORATED PFE 14.94 14.62 14.78 50,252.00 1200.00 PUB SVC ENTERPRISE _ PEG _ 31.50 _ --- 30.95 31.23. 37,470.00 300.00 SUSQUEHANNA BANCSHARES SUSQ 4.44 4.24 4.34 1,302.00 800.00 VERIZON COMMUNICATIONS VZ 29.17 28.74 28.96 23,164.00 25000.00 WACHOVIA MTG 4% 03/12/10 25,000.00 TOTAL VALUE 500,755.69 Nicho as onnoly 20834276 (I A Account) Quantity Name Symbol High Low Average Price DOD Value CASH 835.98 135 GENERAL ELECTRIC COMPANY GE 11.73 11.46 11.60 1565.33 TOTAL VALUE -- - 2401.31 Nicholas onnoly (529 -Lauren J. __ - onnoly) 20834302 Quantity Name Price DOD Value 141.117 SCHOLRSEDG SAVGS PRG NM 20.88 2,946.52 __ TOTAL VALUE 2,946.52 Nicholas onnoly (529 -Nicholas Connoly IV) 2083.4.29 3 Quantity Name . _ Price DOD Value 592.116 RI CBF AGE AGGR 99-01 AX 8,91 5,275.75 TOTAL VALUE 5,275.75 The above summary of prices quotes/statistics has been obtained from sources believed to be reliable, but is not necessarily complete and cannot be guaranteed. Prices may not reflect the value at which securities could be sold. This summary is for information purposes only. Past results do not indicate future performance. This is not a substitute for a Verification of Deposit (or similar form) or the official statement of account holdings at the firm. LAST WILL AND TESTAMENT NICHOLAS CONNOLLY I, NICHOLAS CONNOLLY, residing in Camp Hill, Cumberland, Pennsylvania, revoke my prior Wills and Codicils and declare this to be my Last Will and Testament. FIRST: I direct the payment of my debts and the expenses of my last illness and funeral from my estate as soon after my death as conveniently may be done. SECOND: A. I direct distribution of certain items of tangible personal property pursuant to any list to be made by me, signed and dated after the execution of this Will. B. I give all other articles of personal or household use, including automobiles, and all insurance on that property, to my spouse, MARY B. CONNOLLY, if she survives me by thirty days. If my spouse does not so survive me, I give all such property andinsurance to my issue who survive me, to be divided among them as they may agree or, in the absence of agreement as my Executor may think appropriate; provided that articles which my Executor considers unsuitable maybe sold and the proceeds added to my residuary estate. My Executor may, without further responsibility, distribute property passing to a minor under this article to the minor or to any person to hold for the minor. THIRD: Credit Shelter Trust. I give to my Trustees hereinafter named, to hold in trust (hereinafter referred to as the "Credit Shelter Trust"), in addition to all assets received directly by my Trustees that are excludable from my gross taxable estate for federal estate purposes, assets of a total value equal to the largest amount, if any, that can pass free of federal estate tax by reason of Section 2010 (a) of the Internal Revenue Code of 1986, or any corresponding provision of future law in effect at my isi ~~-~ I ~~~~ death, commonly referred to as the unified credit/exemption equivalent and any other credits available for I federal estate tax purposes except: i. The state death tax credit to the extent that the use thereof would require an increase in the ~I ~'~ amount of state death taxes paid; and ~~ ii. The credit for tax on prior transfers to the extent that the credit arses from transfers to me from individuals who die after me. Such later amount shall be reduced by the value for federal estate purposes of any gifts which do not qualify for the marital deduction gift made by me under this WiII or otherwise, and further reduced by an amount equal to the sum of all charges to principal, except death taxes (since I direct hereafter that such death taxes be paid from this trust), that are not deducted in computing my federal estate tax. I recognize that depending upon the amount of bequests under my Will, my non-testamentary dispositions, the amount of state death taxes and administration expenses, and other factors, this trust might be nonexistent or might consume all estate assets, so that no assets remain to pass outright to my spouse pursuant to the residuary gift. The assets of the Credit Shelter Trust shall be held, administered and distributed on the following terms: CREDIT SHELTER TRUST A. Trust for Spouse's Life. If my spouse, MARY B. CONNOLLY, survives me by thirty days, then during her lifetime: 1. The net income shall be paid to her or applied directly for her benefit in quarterly or other convenient installments. 2. The Independent Trustee may use such principal as it, after considering all other available resources, deems appropriate for the support, education (including private. i 15175- 1 7 and higher education) and health care of my spouse and issue. I 3. If this Trust is named as beneficiary of a qualified plan or IRA, Trustees shall anmialty '; pay to my spouse for life (a) all income earned by the Trust on the distributed portion ~, of the qualified plan or IRA, and (b) all income earned on the undistributed portion of the qualified plan ar IRA. Trustees shall have the discretion to withdraw from such qualified plan or IRA such additional amounts, if any, to comply with the minimum amount required by the internal Revenue Code regarding mandatory minimum withdrawals. B. Family Trust. Upon the death of the survivor of my spouse and myself, the then- remaining principal shall be divided into equal shares, so that there will be one (I) share for each child of mine who is then living or then dead. My Trustee shall distribute each child's share outright and free of trust. If a child should fail to survive the survivor of my spouse and myself, but be survived bythen-living issue, then that deceased child's share shall be administered in ac:.ordance with sub-paragraph C. below. C. Trust for Grandchildren. The share for the then surviving issue of a deceased child, shall be divided into as many shares as there are then surviving issue of said deceased child, to i i be held IN TRUST as follows: ~l 1. During each grandchild's lifetime the net income from his or her share shall be paid to ~~ i '~' him or her or applied to or for his or her benefit as the Independent Trustee in its sole '. Ij and absolute discretion determines; ~~ 2. As much of the principal of his or her trust as the Independent Trustee may from time ~~ to time think desirable -taking into consideration funds available from other sources - '~ for the health, support, maintenance or education (including private, college and I i isip~s-~~ 3 i higher education) of that grandchild either shall be paid to that beneficiary or shall be ~~ applied directly for those purposes; 3. Each grandchild shall have the right of withdrawal, to be exercised in writing i ~ delivered to the Trustee, up to one-half (1/2) of the principal of his or her share at any time after reaching twenty-seven (27) years of age, and the entire principal balance thereof at any time aftex reaching thirty-two (32) years of age. (The maximum amount ~~i subject to any particular periodic withdrawal before a grandchild reaching thirty-two (32) years of age, shall be based on the market value of the principal of that grandchild's share at the time of his or her first written request for withdrawal); 4. At each grandchild's death, any then-remaining principal of his or her trust shall be paid to one or more persons or organizations -excepting only his or her estate, his or her creditors and the creditors of his or her estate - on such terms as he or she may appoint by Will making specific reference to this power of appointment; or in default of appointment or insofar as it is not effective; 5. To his or her then-living descendants, per stirpes; or, in default of such descendants; 6. To my then-living descendants per stirpes (any portion thus accruing to a beneficiary for whom principal is then held in trust hereunder to be added to and thereafter treated as a part of such principal: or, in default of such descendants; 7. To the persons who would be entitled to inherit from me under the Pennsylvania !j ,~ Ii intestate laws as if I had then died intestate. ~~ 8. The share of a beneficiary more remote than a grandchild shall be distributed to such beneficiary outright, subject to the provisions governing distributions to minors. 4 --_ - - _ _- -__ t ~~~ 9. In the event a child should predecease me and not be survived by issue, then that share shall be added to and proportionately increase the other shares as provided for under Paragraph THIRD: ;~ i FOURTH: Residue. I give the residue of my estate, both real and personal, together with all insurance relating thereto, to my spouse, MARY B. CONNOLLY, if she survives me by thirty days; if she does not so survive me, then I give the same to my Trustees, hereinafter named, to be held in trust in i accordance with Paragraph TI~RD: B. Family Trust. herein. FIFTH: Beneficiaries Under Twenty-One or Disabled. If any beneficiary is under twenty-one (21) years of age or is, in my fiduciary's opinion, disabled by advanced age, illness or other cause, including substance abuse or addiction, and becomes entitled to any income or principal from my estate: A. As much of such income or principal as my fiduciary may fi-om time to time think ii desirable for that beneficiary's welfare, comfort, support, education or emergency needs ~; i~ li shall be applied for those purposes; and '! `.i B. The balance of such income and principal shall be held as a separate trust for the beneficiary and, subject to my fiduciary's power to apply both income and principal of such trust for the beneficiary in the same manner as under Paragraph A, shall -together with any net income therefrom - be kept invested and paid to the person under twenty-one (21) years of age when he or she attains the age of twenty-one (21) or in the fiduciary's opinion becomes free of disability. Any funds to be applied under this article either shall be applied directly or shall be paid to the beneficiary, to a parent or guardian of the beneficiary or to any person or organization taking care of the beneficiary. My fiduciary shall have no further responsibility for any funds so applied or paid. Irrespective of the foregoing, all net income from any funds held hereunder. in excess of the then i ~i3's ~ 5 ii' applicable credit shelter/exemption equivalent amount, which then qualify as a marital gift, for the benefit ~'~ of my spouse shall be paid to or applied for the benefit of my spouse at least annually. C. Accrued Income. Upon the death of a beneficiary of a trust in Residue, income accrued or I, on hand which would, under customary rules of trust acco~.mtina, be paid to the ', beneficiary's estate shall instead be held or distributed as if it had accrued or been received after the beneficiary's death, except as applies to the Marital gift. D. Disclaimers. Any principal of the Marital gift disclaimed by my spouse and any other property or interest in property which are added to Residue by reason of a disclaimer by my spouse shall be held or distributed under this item to or for the benefit of all persons interested in Residue, including my spouse, except to the extent that the disclaimer expressly relates also to interests in Residue. E. In addition to the situations addressed at the beginning of this paragraph, the fiduciary may postpone any distribution of income and/or principal otherwise required to the then beneficiary and may postpone the termination of a trust which might otherwise be required if, in the Trustee's sole and absolute discretion, the Trustee determines that the postponement is consistent with my overall intent to provide for and protect the beneficiary. In exercising such discretion, I authorize and approve the Trustee's use of such information as may be available and pertinent, such as (a) the beneficiary's significantly impaired mental or physical health; (b) a pending divorce; (c) the beneficiary's present or imminent financial difficulty; and (d) a significant tax disadvantage in making a distribution, if the Trustee determines that a distribution is not necessary for the basic health and support needs of the beneficiary. Any postponement may be continued or renewed by the Trustee from time to time, up to and including the 6 ,i entire lifetime of the beneficiary. The Trustee's exercise of discretion in these postponements will be final and binding upon all parties interested in this Trust. No ~~ trustee will at any time be held liable for any action taken or not taken pursuant to this paragraph, nor will any Trustee be required to take any affirmative action pursuant to it. If there is more than one acting Trustee and the Trustees are not in agreement with respect to these provisions, the decision of the disinterested and independent Trustee wil l control. ~~ SIXTH: Allocation Between Trusts. Subject to any contrary direction in the governing ,,~ ~I~i beneficiary designation, any proceeds of insurance on my life or other funds which are payable to the ~i ~~ ~ ~~~~~~ Trustee under my Will shall be held under the provisions governing Residue, except that my Trustee shall ~~~j transfer to the Credit Shelter Trust such amount, if any, as my Executor certifies is needed in order to complete the amount of the gift to the Credit Shelter Trust. Any such transfer shall be made only from property which qualifies for the gift and so as to maximize the funding of the Credit Shelter Trust. SEVENTH: Protective Provision. To the greatest extent permitted by law, before actual payment to a beneficiary, no interest in income or principal shall be (i) assignable by a beneficiary, or (ii) available '' to anyone having a claim against a beneficiary before actual payment to the beneficiary. Exceptions may '~ be made if all my Trustees, in their sole discretion, approve. ~~~ ,; ~~, EIGHTH: Death Taxes. All estate and inheritance taxes and interest and penalties thereon payable by reason of my death with respect to property comprising my gross taxable estate, whether or ~~~' not passing under this Will, shall be paid from the principal of my residuary estate. However, life ~' ~~~ ~~'; insurance and qualifiedretirement plans included in my gross taxable estate, i ncluding but not limited to Individual Retirement Accounts (IRA's), 40I(k) plans, 403(b) plans, money purchase and profit sharing plans shall bear their proportionate share(s) of said taxes together with any interest and penalties. tst~a-t 7 NINTH: Powers of Fiduciaries. In addition to powers given them by law, all fiduciaries acting under this Will, whether or not named herein, shall have the following discretionary powers applicable to all property held by them, effective without court order and until actual distribution: A. Retain/Invest: To retain and to invest in all forms of real and personal property, including common trust funds, mutual funds and money market account deposits including those operated or offered by a Corporate Trustee, if one is then serving, or any affiliate of it, regardless of (i) any limitations imposed by law on investments by Trustees, (ii) any principle of ]aw concerning delegation of investment responsibility by Trustees or (iii) any principle of law concerning investment diversification; B. Compromise: To compromise claims and to abandon any property which, in my Executor's or Trustee's opinion, is of little or no value; C. Capital Changes: To operate any business; to cause or join in any incorporation, partnership, or other form of association, recapitalization, merger, reorganization, liquidation or voting trust plan; to deposit investments under agreements and pay assessments; to delegate discretionary authority with respect to any of such actions and generally to exercise all rights of investors; (in the discretion of the Executor or Trustee, to elect, employ, and compensate any person, including an individual fiduciary or benefi- ciary hereunder, as an officer, director, partner, or employee of any business); D. Sell/Lease: To exchange or sell real or personal property, publicly or privately, for such prices and on such terms as they deem proper, to lease for any term regardless of the duration of the trusts hereunder; and to give options for these purposes without obligation to repudiate them in favor of a higher offer; E. Loan: In the discretion of the Independent Executor or Independent Trustee, to lend money or any other property held hereunder to any person or entity, including a fiduciary or beneficiary hereunder, with or without collateral and upon such other terms as such Executor or Trustee deems proper; F. Buy/Sell: To buy and sell options traded on recognized securities exchanges; provided that the costs of the options shall. be charged, and the proceeds credited, to income; G. Business Interest: To sell all or any part of any interest in any business to any individual fiduciary or beneficiary hereunder for such prices and on such terms as the fiduciary deems equitable; H. Borrow: To borrow money (and to cause any business organization in which any trust hereunder has an interest to borrow money), including (in both cases) the power to borrow from the independent fiduciary, and to mortgage or pledge as security; i isd9~s-~ I `` __ it _-- 8 I. Discretion: To exercise, any discretionary powers to use principal or income for a beneficiary by paying the beneficiary's expenses directly or by distributing funds to any person or organization they select to disburse the same for the beneficiary's exclusive benefit; in like manner to pay or distribute principal or income to which any beneficiary is entitled the Independent Trustee deems the beneficiary incapable of receiving the same by reason of any illness, infirmity, substance abuse, or legal incapacity; and to distribute to a minor notwithstanding minority any principal or income which they have discretion hereunder to use for the minor; I i 151p75-1 I I ~'I _~_ - J. Nominee: To hold investments in the name of a nominee; K. Assumption: To assume continuance of the status of any beneficiary with reference to death, marriage, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursements made on such assumption; L. Allocate: Except with respect to the Marital Gift under Residue, to allocate items of receipt or disbursement between principal and income as the Executor or Independent Trustee deems equitable regardless of the character given such items by law; M. Options: To exercise any option permitted by law to use deductions for estate or income tax purposes as my fiduciary deems advantageous for overall tax reduction even though the effect may be to increase income at the expense of principal or vice versa, and to make or not to make adjustments with respect thereto as my fiduciary deems appropriate in view of the election made and the amounts involved; N. Employ Others: To employ and compensate such brokers, advisors, professional persons, and other agents as the fiduciary deems advantageous or as I may have directed, whether or not an individual fiduciary hereunder performs the services or has any pecuniary interest in the firm performing the services, without liability for payment of compensation at a higher rate than might have been negotiated elsewhere and without diminution of any such individual fiduciary's commissions hereunder; O. Continue Company: To continue, without regard to any principle of investment diversification, and without liability except for actual malfeasance or fraud, the conduct of any business, partnership or other entity in which I may have an interest, for such period of time and in such form and style as my fiduciary deems appropriate, with further power to delegate managerial authority and to pay and charge fees for management and appropriate services; P. Exercise Options: To exercise any and all options available to me and to make any and all necessary financing arrangements; Q. Distribute: To distribute in cash or in kind or partly each and to allocate specific assets among the beneficiaries (including any trust hereunder) in such proportions as my fiduciary may think best, so long as the total market value of any beneficiary's share is not 9 __, __~__. _..... ,_,_,. F,.,.,~_....,.. .__... _.._,__. ~.. affected by such allocation; provided that nothing in this paragraph shall affect the provisions set forth above regarding the funding of the Marital Deduction Gift; and R. Environmental: My fiduciaries shall possess the following authorities and powers relating to environmental situations: 1. My fiduciaries may, in their discretion, periodically inspect, review and monitor, or require the inspection, review and monitoring of any and all property held in my estate or in any trust created under this Will or any property or interest which has the potential of becoming trust principal or income for the purpose of determining compliance with any law, rule or regulation affecting such property with all expenses of such inspection, review and monitoring to be charged equitably to income or principal of the estate or any trust. 2. My fiduciaries shall have the power to disclaim any power, or to refuse to take title to any property or interest which, in their sole discretion, will or may cause my fiduciaries to be considered an "owner" or "operator" of property held in this estate or any trust, under the provisions of the Comprehensive Environmental Response, Compensation and Liability Act, (CERCLA), as amended from time to time, or which shall otherwise cause my fiduciaries to incur liability under CERCLA or any other federal, state or local law, rule or regulation. The power as contained in this section shall apply to any power or property, whether actually set forth in this Will, incorporated by reference herein, or granted or implied by any statute or rule of law. 3. Before accepting any contributions of property to any trust, the fiduciaries shall be entitled, in their sole discretion, without cost to the fiduciaries, and as a prerequisite to accepting any such contribution to the trust, to require evidence satisfactory to the fiduciaries that (1) the property is not contaminated by any hazardous or toxic materials or substances; and (2) the property is not being used and has never been used for any activities directly or indirectly involving the generation, use, treatment, storage, disposal, release or discharge of any hazardous or toxic materials or substances. 4. The fiduciaries shall not be personally liable to any beneficiary or any other party for any exercise of the powers contained in this paragraph or for any decrease in value of assets in the estate or trust by reason of the fiduciary's compliance with any environmental laws, specifically including any reporting requirements under such laws. ist3~s-i I ,'~ TENTH: Accelerated Termination. If the independent fiduciary, in its sole discretion, determines '~~ that any fund held under this Will is too small for economical administration as a separate trust. or guardianship, such fiduciary, without further responsibility, may pay the fund to the person or persons 10 ....~ ._ then entitled to receive the income therefrom or to have the income applied for their benefit except in the case of a Family Trust, which shall instead be paid to my issue then living, per stirpes. Property payable under this item to a minor may be paid to the minor or to a guardian of the minor's estate acting hereunder or otherwise, or maybe distributed to and registered in the name of any person acting as custodian for the minor under a Uniform Gifts or Transfers to Minors Act or may be deposited in a savings account in the minor's name. ELEVENTH: Right to Add to Trust. My spouse and, with the approval of Trustee, any other person may add other property to the trusts hereunder by Will, Deed or in any other manner. TWELFTH: Appointment of Fiduciaries. I appoint my spouse, MARY B. CONNOLLY, as Executrix under this my Will. If my spouse should fail to qualify or cease to act as Executrix. even after having been appointed and serving, I appoint my daughter, CYNTHIA A. CON`NOLLY, as her successor. If CYNTHIA A. CONNOLLY should fail to qualify or cease to act as Executrix, even after having been appointed and serving, I appoint my son, NICHOLAS CONNOLLY, III and JACQC~LINE CONNOLLY, or the survivor of them, as her successor. I appoint my spouse, NICHOLAS CONTNOLLY, and CYNTHIA A. CONNOLLY as Trustees of all trusts created under this Will. If, for anv reason, either of them shall fail to qualify or cease to act as Trustee hereunder, even after having been appointed and serving as Trustee, their successor shall be my son, NICHOLAS CONNOLLY, III, and, no later than the death of the survivor of myself and my spouse, he shall become an additional Trust of the Trust hereunder. If for any reason my son, NICHOLAS, should fail to qualify or cease to act as Trustee hereunder. even after having been appointed and serving as Trustee. their successor shall be JACQUELINE CONNOLLY. No fiduciary shall be required to enter security in any jurisdiction. A. Limitations For ATrustee-Beneficiary: No Individual Trustee who is a beneficiary of one of the trusts shall ever participate in (i) the exercise of, or decision not to exercise, any 151 375-I j t i 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 terminate any trust hereunder, (iv) the exercise of discretion as to the allocation of any receipt or expense between principal and income, (v) decisions to exercise tax options, (vi) the selection of a mode of payment under any qualified employee benefit plan or any retirement plan. B. Special Delegation: The Corporate Trustee with the approval of my Individual Trustee may, without responsibility, delegate to my Individual Trustee (i) the power to receive additions and the duty to make payments, and (ii) any other power concerning the trust it '~ I~ ~ ;! ~ 1, deems appropriate. This delegation may be canceled at any time by either Trustee upon delivery of written notice to the other Trustee. C. Division of Duties/Dele anion: While a Corporate Trustee is serving as Trustee, if any, the Corporate Trustee shall perform aII ministerial and administrative duties, including keeping the books and records, acting as custodian of the property and preparing all necessary tax returns; any Individual Trustee may delegate from time to time to the Corporate Trustee, by letter, any or all of the Individual Trustee's rights, powers and duties; and any Individual Trustee may give oral or electronic instructions or approvals to my Corporate Trustee as long as my Corporate Trustee believes in good faith they are Qenuine and mails a statement or other confirmation to my Individual Trustee at least quarterly. D. Conflicts of Interest: The fact that a Trustee is active in any aspect of the investment business as that business is broadly understood shall not be deemed a conflict of interest. ii ut'~;s-i ,i --ll_ 12 '~ Purchases and sales of investments may be made through any firm of which a Trustee is a partner, shareholder, associate or employee, or through any department of affiliate of a Corporate Trustee. My Trustee may pay the firm its usual charges for the service. Any income beneficiary or his or her legal representative may cancel this power by writing delivered to the Corporate Trustee. E. SinQular/Plural: Except as just stated, the words "my Trustee" and "my Executor" shall ~'~~i refer to all those acting as Trustee or Executor. ~' ,I ~+ F. Number and Classes of Trustees: Each trust shall be administered at all times by such ~i ~~ number of Trustees, not to exceed three (3) as maybe appointed in accordance herein. At es one 1 Trustee shall be an Inde endent Trustee as defined herein. It is my 1 tim al O p ~~ intention that there shall be at least two (2) Individual Trustees in addition to the appointed Corporate Trustee, if any, at all times. One (1) of the Trustees at any particular time may but need not be a Corporate Trustee whether or not a Corporate Trustee has previously served as Trustee. G. Subsequent Appointment of Trustees: Acceptance: L Appointment byTrustees. The Individual Trustees, or, if there shall be no Individual ~~~, Trustee then serving, the last serving Individual Trustee if any, but if none, the Corporate Trustee, if any, at any time and from time to time shall have the power to fill any vacancy in the office of Independent Trustee by appointment of a person, association or corporation, to fill such vacancy and to appoint, within the limits of Sub-Paragraph F. above, (a) additional and successor Individual Trustees and (b) a successor Corporate Trustee, in each case by appointment of a person, association or corporation eligible to hold the office to which appointed. 13 ;,. ?. Appointment Where Total Vacancy in Office of Trustee. If, at any time. there is no Trustee serving hereunder and no appointment is made within a reasonable time in accordance with the prior provisions of this section, George M. Rites. Esquire. or a member of his law film, or its successor in the practice of law and. a majority of the cui7-ent income beneficiaries shall have the power to appoint a successor Trustee, by appointment of a person, association or corporation eligible to serge as Trustee hereunder. 3. Manner of Appointment; Acceptance. Each appointment provided for in accordance with the prior provisions of this section shall be effected, and conclusively evidenced. by a writing sinned by the Individual Trustees, the Co17~orate Trustee or the said law film, as the case may be, and endorsed with the acceptance of the Trustee so appointed, in two (?) counterparts of which one (I) shall have been filed wit}1 the records of each trust and the other deposited with the Trustee so appointed. With respect to any such appointment in accordance with Sub-Section (1) of this section. such writing may specify that such appointment shall take effect at a future time or upon the occui-~-ence of a future event, such as upon the death of :~ Trustee then servm~. ~. Other Appointment of Trustees. In the event there is a varmcv in the office of Independent Trustee and no appointment is made to fill such vacancy ~~~ithin a reasonable time in accordance with the prior provisions of this section, a court of competent jurisdiction, upon the application of any person whomsoever haying and interest whatsoever, after such notice to the parties in interest (except such as may not be sui ~w-is) as the court shall deem necessary or proper, shall fill such vacancy by i~t_-~-i 1-~ appointment of a person, association or corporation eligible to fill such vacancy. H. S uccessor Trustee Not Responsible For Acts of Predecessor: No successor Trustee (or my Corporate Trustee during the delegation mentioned above) shall be obligated to examine the accounts, records, or acts of a previous trustee (or the Individual Trustee to which the delegation was made above), nor shall any such Trustee in any way or manner be responsible for any act or omission to act on the part of any such previous Trustee or such Individual Trustee. Any claim or action against any such Trustee shall, in any event, be i tiled by a beneficiary in the appropriate court. I. Resignation: Any Trustee may resign at any time without court approval; J. Compensation: My Corporate Trustee, if one is appointed and then serving, shall receive compensation in accordance with its standard schedule of fees in effect from time to time while its services are performed. My Individual Trustees may receive compensation which in the aggregate does not exceed that which a Court of competent jurisdiction would approve payable from time to time during the period over which their services are performed, chargeable to income or principal or partly each. ili . . K. Substrtutron: A ma~onty of the current income beneficranes and a ma~onty of the '' I Individual Co-Trustees shall have the right and at any time can remove the Corporate Trustee of a trust hereunder for any of the reasons stated herein and substitute therefor another Corporate Trustee as provided for herein. Anv such removal shall be accomplished by a writing setting forth the grounds for removal and signed by majority of the current income beneficiaries, and a majority of the Individual Co-Trustees as the case ~~~ may be, in two (2) counterparts, in which one (1) shall be delivered to the Corporate Trustee to be removed and the other shall be retained by the beneficiaries. Each i,«~s-i 15 appointment of a successor Corporate Trustee shall be effected by a writing signed by the majority of the current income beneficiaries and a majority Individual Co-Trustees as the case may be, endorsed with the acceptance of the successor Corporate Trustee. A Corporate Trustee may be removed on anyone of the following grounds: ',', 1. because of the difference in the domicile of the Corporate Trustee and that of one or ' more of the beneficiaries, greater convenience to the beneficiaries and their families ,, ',~ can be achieved by changing the Corporate Trustee; ~~ !~ 2. the costs of the administration of the trust can be reduced by the removal of the Corporate Trustee in the appointment of a successor Corporate Trustee; or ',, ~I 3. the Corporate Trustee merges with a larger entity, and/or there exists such friction and ~, ''ill differences between beneficiaries and the Corporate Trustee with respect to the proper it i administration and management of the trust as, in the opinion of counsel for the trust, l would make a change of the Corporate Trustee appropriate and desirable. ~~ i L. Defining Independent Trustees: "Independent Trustee" at any particular time with respect to any trust or fund shall mean such Trustee as at such time (i) has no vested interest in ~I ,' ~~~~ the trust estate of such trust or fund, (ii) cannot be benefitted by the exercise or non- I I exercise of any power, authority or discretion given exclusively to or vest exclusively in li ~I ~I the Independent Trustee by the provisions herein or bylaw. If, at any time, there is more !,~ than one Independent Trustee acting as Trustee, the term "Independent Trustee" shall I I ~'~ mean all such trustees. ~I M. Situs: This estate and any trust created hereunder shall be governed by and subject to the laws of the Commonwealth of Pennsylvania. 1~1~7i-1 IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~~ ~~ day of ~, ~.~~ , X004. ~f / t~'lG~ ~ ~~ EAL> HOLAS CONNO Signed, sealed, published and declared by the above-named Testatrix as and for her Last Will, in the presence of us, who, at her request, and in her presence, and in the presence of each other, all being present at the same time, have subscribed our names as witnesses. r /.~ J '' /~~y~;~~ ,. ~ .~%~i~ h y~~~ ADDRESS ~~G ~.-~ {~,r ;f~.~ ~ ~,~' , , ~ . ~~ ,~ ~ ~ ~~ ._; ;. ~~ ~~ ,~ ,, ,,,, , . r ~- ,~ ~/~ ~~=~-~1 ADDRESS ~- ;~--~;:~,~-.~'~ _ .`_ ~,~' .,~~ ~~ ,~;~ I 17 COYIMONWEALTH, OAF PENNSYLVANIA ~:e~~.-- : S S COUNTY OF r ~ ~"~~^ Y,,~~ ,; ~ . We, NICHOLAS CONNOLLY, ~~,;'ii1 ~ i/-f /", ~' ! ~~,~~ "~;~ f and ~' ~ ~% ~~~ /~'~~ ~k ! '~~,~ ,the testator and the witnesses, respectively, whose names are signed to the foregoing instrument, being first 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/her knowledge the testator was at that time eighteen years of age or older, of sound mind and under no constraint or undue influence: ,- r. ,- ~,= -,' ,- ~- - Te tatar _ ~~ ~ , -~ ~,, --~~ ~~ ,, ~~~ ~ ~~ t r' ~;~,~ ~ Witness Witness' Subscribed, sworn to and acknowledged before me by NICHOLAS CONNOLLY, the testator, anc_' subscribed and sworn to before me by ~.%~'.-r''i~-~ /~' ~'~%iir~/~~,; G and %~~ r- ~-,ti:, ,~ ~' ~';;'; '~' witnesses, this ~'l~~day of ~~~ %~- ~-~ , 2004. ,' -~ ~, ;~ ,~ (SEAL) i tary lic - ~ NOTARIAL SEAL JOYCE J. O'BRlEN, NOTARY PUBLIC UPPER DUBLIN TWP.. COUNTY OF MONTGOMERY MY COMMfSSION EXPIRES DECEMBER 19.2007 i;~;~s_,