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Home My WebLink About04-0043 Register of Wills of/CUMBERL~:~Dunty, Pennsylvania PETITION FOR GRANT OF LETTERS Estateo, MARTON C. KT.TNGRR No.~/-~--~ also known as , Deceased Social Security No. 2 0 6-1 0- 9 ? 9 5 (COMPLETE "A" OR "B" BELOW:) [~ A. Probate and Grant of Letters and aver that Petitioner(s) is/are the execut named in the Last Will of the Decedent, dated N1~r~h R: I c~95 and codicil(s) dated Except as follows, Decedent did not marry, was not divorced, and did not have a child born or adopted after execution of the documents offered for probate; was not the victim of a killing and was never adjudicated incompetent: B. Grant of Letters of Administration Petitioner(s) after a proper search has/have ascertained that Decedent left no Will and was survived by the following spouse (if any) and heirs: I Relationship Residence Name (COMPLETE IN ALL CASES:) Attach additional .' heats if necessary. Decedent was domiciled at death in C'~mh¢,~'] Rnr~ County, Pennsylvania, with his/her last family or principal residence at M~.~.~iah VillRg~; 10~ Mn,,nf All~.n Driv~_: ~4~ch_: PA 17050 ,, ............ bo...,.~.,~,,,,,, Upper Allen Twp. Decedent, then 87 years of age, died December 1 2, ,20 03. at Messiah Village Decedent at death owned property with estimated values as follows: (If domiciled in PA) All personal property .............................. $ 2 8 0 ¢ 0 0 0 (If not domiciled in PA) Personal property in Pennsylvania ...................... $ (If not domiciled in PA) Personal property in County .......................... $ Value of real estate in Pennsylvania ............................................... $ Total .............................................................. $ 280f 00U Real Estate situated es follows: N/A Wherefore, Petitioner(s) respectfully request(s) the probate of the last Will and Codicil(s) presented with this Petition and the grant of letters in the appropriate form to the undersigned: I ,--"'---2 Signature Typed or printed name and residence //~~ ~__~_~ .~ Wachovia Bank, National Association -- o/o P-at'ricia A. Jackson 100 No~th 9-een $~f~ pA ~q~7 P.O. BOX 3959 T_.anc=_ster. PA !7604 .> DEC 1 1 2C'D$ Gl IN RE: TRUST UNDER WILL OF MARION C. KLINGER IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA No. 21-04-0043 ORPHANS' COURT DIVISION ORDER AND NOW, this lZ~ day of ~ P ~ ~..~, ~ ~~_, 2008, pursuant to the attached Stipulation of the Parties, it is hereby Ordered and Decreed that the First and Final Account of Wachovia Bank, N.A. Trustee under the Will of Marion C. Klinger, Deceased, is hereby confirmed absolutely and distribution is decreed in accordance with the proposed REVISED schedule of distribution, attached hereto. n ~, - C O m -x ~ ..i., .. z~ c~ ~ ,.. , r - -! ~ ~ r F ~. - ~ r_~- -~ ~ ~ ~ ', '~ = _~ . . 1 r _',~i .~" bN In Re: MARION C KLINGER ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF . CUMBERLAND COUNTY PENNSYLVANIA NO. 21-04-0043 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 12-12-08 JUDGE'S INITIALS: JWO TIME STAMP DATE: 12/12/08 IN RE: ORDER SERVICE TO: HEATHER J VANCE-RITTMAN SERRATELLI SCHIFFMAN BROWN AND CALHOON PC METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 12/ 12/08 ENVELOPES PROVIDED BY: ® PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT CAA Vi(`F T(1• METHOD OF MAILING: ^ USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: ENVELOPES PROVIDED BY: ^ PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT 'C `i Dep ty Clerk of Orphans' Court Steven J. Schiffman, Esquire ~' ~ : ~ SERRATELLI, SCH/YFMAN, BROWN & CALHOON, PC 2080 Linglestoxvn Road, Suite 201 Harrisburg, PA 171 I0 (717) 540-9170 s schi ffm an (g~sshc-law.com WACHOVIA BANK, Trustee of the Trust : IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, : CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA : v. : ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA, : NO.: 21 - ~ ~- ('(~& DEPARTMENT OF PUBLIC WELFARE, : CHRISTIAN CHURCHES UNITED OF : HARRISBURG, and THE SALVATION : ARMY OF HARRISBURG, and SUSAN A. : KLINGER, : Defendants : COMPLAINT AND NOW comes the Plaintiff; WACHOVIA BANK, Trustee of the Trust Under the Will of Marian C. Klinger, by and through its attorney, Steven J. Schiffinan, Esquire, and the law firm of Serratelli, Schiffman, Broxvn & Calhoon, PC, who files this Declaratory Judgment action pursuant to 42 Pa. C.S.A. Section 7531, et seq., for the purpose of determining the question of actual controversy between the parties as hereinafter fully appears, and avers as follows: I. Plaintiff, WACHOVIA BANK, Trustee of the Trust under the Last Will and Testament of Marian C. Klinger, also the Executor of the Estate of Marian C. Klinger, is a national banking association with offices at I00 North Queen Street, Lancaster, Lancaster County, Pennsylvania, 17604. 2. Defendant COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, is an agency of the Commomvealth of Pennsylvania in charge of administering the Medical Assistance Program (MA) as well as the Supplement Security Income Program (SSI). 3. Defendants CH RISTIAN CHURCHES UNITED and THE SALVATION ARMY OF HARRISBURG, are both public charities who are listed as remainder beneficiaries under thc Will and Trust of Marian C. Klinger as described above. 4. Defendant SUSAN A. KLINGER is an adult individual and an incapacitated adult who resides at 5726 Crickett Lane, Harrisburg, Dauphin County, Pennsylvania 17112. 5. On or about March 8, 1995, Marian C. Klinger executed a WilI establishing a Trust naming Corestates/Hamilton Bank of Harrisburg as Trustee and Executor. A copy of said Will is attached hereto as "Exhibit A". Wachovia Bank, by merger, is the successor in interest to Corestates/Hamilton Bank of Harrisburg. 6. Pursuant to the Will and Trust, Marian C. Klinger directed that the trust benefits be held for her daughter under the folloxving terms and conditions: (A)(I) Hold as a trust for my daughter, SUSAN A. KLINGER, and pay or apply so much of the income or principal of the trust as in its discretion it deems is necessary for the support, maintenance, education and general welfare of SUSAN A. 2 KLINGER. (2) Payments on behalf of the beneficiary may be applied directly or may be paid to the person or institution with whom the beneficiary resides or who has the care or control of such beneficiary, without the intervention of a guardian. (3) ... (4)... (B) The Trustee and its successors and assigns shall have the following powers in addition to those given by la,v, to be exercised in its sole discretion: (1) The Trustee shall hold and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not lilnited to United States Treasury Notes and United States Government Bonds so as to cause no reduction in the principaI amount of said fund during the administration of the Trust Fund. (2) The Trustee is granted full poxver to retain and is granted full power to sell, lease, mortgage, exchange or otherwise dispose of any or all of the property in the Trust Fund, both real and personal, with or without Order of Court and at public or private sale or sales, as it may deem proper. (3) The Trustee, in the exercise of its discretion, shall have the right to withdraw income or installments of principal and pay it over unto my daughter, SUSAN A. KLINGER or to anyperson, school, or institution, from time to time, for the maintenance, comfort, general welfare and education of my daughter, SUSAN A. KLiNGER. the [sic] receipt of my daughter, or oftheperson, school or institution, maintaining, comforting educating or other,vise promoting the general welfare of my daughter, SUSAN A. KLINGER, shall be a sufficient voucher for the Trustee. The necessity and propriety of such withdrawals, and the amount thereof, shall be determined by the Trustee, and its determination shall be final. 7. The Trust, in its final paragraph goes on to specifically state: Item VIII: ... I anticipate that my daughter, SUSAN A. KL1NGER, may have difficulty in making a judgment in the event of my death. It is therefore my earnest hope that my Trustee will review the situation carefully, obtain such professional guidance as it deems 3 advisable, and avail itself of existing community resources so that SUSAN will receive as much support, help, and guidance as possible in establishing herself in as independent a position as she is capable of a nd o ne t hat w ill insure h er t he happiness t hat i s m y primary concem. (Emphasis added) 8. SUSAN A. KLINGER is currently receiving public benefits from MA, SSI, and Mental Health/Mental Retardation programs administered by the Pennsylvania Department of Public Welfare. 9. The Trustee requests this Honorable Court to declare that the Trust, aforesaid referenced, is and shall constitute a Supplemental Needs Trust granting the Trustee discretion not to pay funds for the benefit of SUSAN A. KLINGER, which would disqualify SUSAN A. KLINGER from any public benefits to which she was entitled to prior to the death of Plaintiff; MARIAN C. KLINGER. 10. The Trustee, xvithout the declaration of this Court, is unsure as to the rights, duties, and responsibilities of the Trustee in administering the Trust. 11. The Trustee believes and therefore avers that the Trust as set forth above qualifies as a Supplemental Needs Trust in accordance with the Supreme Court of Pennsylvania's decision in Lang v. Commonwealth of Pennsylvania, Department of Public Welfare, 258 A.2d 1335 (Pa. 1987). 12. Further, should the Court determine that the Trust is not a Supplemental Needs Trust as set forth in the Lang decision, then the remainder beneficiaries, CHRISTIAN CHURCHES UNITED and THE SALVATION ARMY OF HARRISBURG will be potentially denied any inheritance as all of the funds left in Trust for the beneficiary, SUSAN A. KLINGER, will be exhausted prior to her death. 4 13. The Trustee believes and therefore avers that the clear intention from the four corners of the Will and Trust document were for the Trustee to exercise the broadest possible discretion to provide for the welfare of SUSAN A. KLINGER and to insure that the charitable residual remainder beneficiaries be provided for. WHEREFORE, Plaintiff prays that (1) the Court enter a Declaratory Judgment that the Trust under the Will of Marian C. Klinger constitutes a Supplemental Needs Trust and granting the Trustee the broadest discretion not to make any distributions to SUSAN A. KLINGER which would disqualify her from public benefits; and (2) the Court grant other and further relief as may be proper. Further, the Plaintiffrequests this Honorable Court to issue a Citation upon the Commonwealth of Pelmsylvania, Department of Public Welfare, the Attorney General's office, on behalf of the char/ties, as well as SUSAN A. KLINGER, CHRISTIAN CHURCHES UNITED, and THE SALVATION ARMY OF HARRISBURG in this matter. Respectfully submitted, SERRATELLI, SCHIFFNIAN, BROWN & CALHOON, PC // '/ /////::: · Steven J:/~e/hiffman, Esquire ' I.D. No.725488 2080 bi/nglestown Road, Suite 201 Harrisburg, PA 17I 10 Dated: /~_ -/.5--cc./7/ (717) 540-9170 VERIFICATION Understanding that the making of any false statement would subject me to the penalities of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Complaint are true and correct, to the best of my knowledge, information and belief. By: Dated Wachovia Bank 6 EXHIBIT A T._a~T WILL AND TESTAMENT o_z M~RION C. KLINGER I, MARION C. KLINGER, of 3406 North Fourth Street, Harrisburg, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all prior wills and all codicils made by me at any time heretofore. ~TEM I: I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my decease as a part of the expenses of the administration of my estate · ITEM II: I direct that any and all inheritance, estate, succession and other death taxes of whatever nature and by whatever jurisdiction imposed, assessed against my estate or payable by reason of my death, shall be paid as soon as practicable after my decease as part of the expenses of the administration of my estate. ITEM III: I bequeath all certificates of deposit which I own to CORESTATES/HAMILTON BANK, of Harrisburg, pennsylvania, to hold in trust for the benefit of my daughter, SUSAN A. KLINGER, in accordance with the terms of the Trust established for the benefit of SUSAN in ITEM VI of this will, and the provisions of that Trust shall be incorporated herein by reference. XTF~4 XV: I give and bequeath to my daughter, suSAN A. KLINGER, the following: (a) My piano; (b) My record player and record collection, and (c) My four piece bedroom suite. iTeM V: I give an~ bequeath to my sister~ ARLENE KLINGER, of pottsville, pennsylvania, the following (a) Marble top (oval) table currently located in the living room at my personal residence; and (b) Two (2) antique plaques with conVeX glass currently located in my bedroom at my personal residence. ITEM VX: All of the rest residue and remainder of my estate, real, personal or mixed, of whatever nature and wheresoever the same may be situate, unto COP~ESTATES/HAMILTON BANK of Harrisburg, Pennsylvania, as Trustee, and direct that: (A) The Trustee shall hold as a trust estate to the benefit of my daughter, sUSAN A. KLINGER, all the property herein devised and bequeathed, together with any other funds from any source which may be added hereto, and shall: (1) Hold as a trust for my daughter, SUSAN A. KLINGER, and pay or apply so much of the income or principal of the trust as in its discretion it deems is necessary for the support, maintenance, education and general welfare of SUSAN A. KLINGER- (2) pa~rmentS on behalf of the beneficiary may be applied directly or may be paid to the person or institution with whom the beneficiary resides or who has the care or control of such beneficiary, without the intervention of a guardian. (3) The rightS, titles, benefits, interests and estate of the beneficiary of this Trust shall not be subject to the rights or claims of their creditors nor subject nor liable to any process of law or court, and all the income, principal and other benefits from or under any trust herein created shall be payable and deliverable only, solely, exclusively and personally to the designated beneficiary hereunder at the time entitled to take the same under the term of this instrument. (4) At the death of my daughter, sUSAN A. KLINGER, or at my death if she should predecease me, the total property being held in trust for SUSAN shall be distributed equally a~ong those of her children who are then living. If there are no such children, said property shall be distributed as follows: 1. The balance then remaining shall be divided equally between the following: (a) The Christian Churches United, of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as 3 INI TIAL$ "~7~',/~' its respective governing body may determine; and (b) To The Salvation Army of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as its respective governing body may determine. (B) The Trustee and its successors and assigns shall have the following powers in addition to those given by law, to be exercised in its sole discretion: (1) The Trustee shall hold. and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not limited to United States Treasury Notes and United States Government Bonds so as to cause no reduction in the principal amount of said fund during the administration of the Trust Fund. (2) The Trustee is granted full power to retain and is granted full power to sell, lease, mortgage, exchange or otherwise dispose of any or all of the property in the Trust Fund, both real and personal, with or without Order of Court and at public or private sale or sales, as it may deem proper. (3) The Trustee, in the exercise of its discretion, shall have the right to withdraw income or installments 4 INITIALS~ .C .J~ of principal and pay it over unto my daughter, suSAN A. KLINGER, or to any person, school, or institution, from ti~e to time, for' the maintenance, comfort, general welfare and education of my daughter, sUSAN A. KLINGER. the receipt of my daughter, or of the person, school or institution, maintaining, comforting educating or otherwise promoting the general welfare of my daughter, suSAN A. KLINGER, shall be a sufficient voucher for the Trustee. The necessity and propriety of such withdrawals, and the amount thereof, shall be determined by the Trustee, and its determination shall be final. (4) The Trustee may at any time receive from any other source, any real or personal property as addition to this Trust, by deed, will, life insurance policy or in any other manner. (5) To exercise all power, authority and discretion given by this instrument after the termination of any Trust created herein until the same is fully distributed. ITEM VII: I hereby appoint as guardian of the person of my daughter, SUSAN A. KLINGER, Mrs. Elaine Rissinge=, of 1760 Rosedale Avenue, Middletown, Dauphin County, Pennsylvania. ITEM VIII: I appoint as Executor hereunder, CORESTATES/HAMILTON BANK of Harrisburg, pennsylvania. I appoint as Trustee hereunder, CORESTATES/HAMILTON BANK of Harrisburg, pennsylvania. I anticipate that my daughter, SUSAN A. KLINGER, may have difficulty in making a judgment in the event of my death. It is therefore my earnest hope that my Trustee will review the situation carefully, obtain such professional guidance as it deems advisable, and avail itself of existing community resources so that SUSAN will receive as much support, help, and guidance as possible in establishing herself in as independent a position as she is capable of and one that will insure her the happiness that is my primary concern. IN WITNESS W~EREOF, I have set my hand and seal to this, my Last Will and Testament, this ~ day of ~c~ , 1995 iMagion C. Klinger / ~/ The preceding instrument, consisting of this and six (6) other typewritten pages, initialed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by MARION C. KLINGER, Testatrix herein named, as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses whereof. COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : We, the Testatrix and Witnesses, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned that the Testatrix signed and executed the instrument as her Last Will, that she signed willingly, and executed it as her free and voluntary act for the purposes therein contained, and that each of the witnesses, in the presence and hearing of the Testatrix, was at the ti~e eighteen (18) years of age or older, of sound and disposing mind and under no constraint Sworn to and subscribed before me,. this day of ~ , 1995. ot ry My commi%slon expires: Steven J. Schiffman, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 (717) 540-9170 sschiffrnan~ssbc-law.com WACHOVIA BANK, Trustee of the Trust: IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, :CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA : ORPHANS' COURT DIVISION : VS. : No.: cOMMONWEALTH OF : PENNSYLVANIA, DEPARTMENT OF : PUBLIC WELFARE, CHRISTIAN : CHURCHES UNITED OF : HARRISBURG, and THE SALVATION : ARMY OF HARRISBURG, and SUSAN : A. KLINGER, : Defendants : PETITION FOR APPOINTMENT OF A GUARDIAN AD LITEM PURSUANT TO Pa.R.C.P. 2059 AND NOW comes the Plaintiff, Wachovia Bank, Trustee of the Trust Under the Will of Marian C. Klinger, by and through its attorney, Steven J. Schiffman, Esquire, and the law firm of Serratelli, Schiffman, Brown & Calhoon, PC, and Lacy Hayes, Jr., Esquire, proposed Guardian Ad Litem, who files this Petition for Appointement of a Guardian Ad Litem, pursuant to Pa.R.C.P. 2053, and in support thereof respectfully represents the following: 1. A Declaratory Judgment action has been filed simultaneously with the filing of this Petition. 2. Plaintiff, Wachovia Bank, Trustee of the Trust under the Last Will and Testmnent of Marian C. Klinger, also the Executor of the Estate of Marian C. Klinger, is a national banking association with offices at 100 North Queen Street, Lancaster, Lancaster County, Pennsylvania 17604. 3. Defendant, Susan A. Klinger, is an adult individual and an incapacitated adult who resides at 5726 Crickett Lane, Harrisburg, Dauphin County, Pennsylvania 17112. 4. It is necessary that a guardian ad litem be appointed for Susan A. Klinger because Ms. Klinger is fully incapacitated as set forth herein. 5. Ms. Klinger currently suffers from the following conditions: mild retardation; schizophrenia and diabetes. 5. Ms. Klinger must have a guardian ad litem appointed to assist her in regard to this action. 6. Lacy Hayes, Jr., is an attorney with offices located at 2216 Walnut Street, Harrisburg, PA 17103-2426. 7. To the best of Petitioners' knowledge, no guardian has been appointed for Susan Klinger. WHEREFORE, Petitioners pray the Court to appoint Lacy Hayes, Jr., as guardian ad litem of Susan A. Klinger under the provision ofPa. R.C.P. 2059 for purposes of this action only. Respectfully submitted, Dated: ~ ''/~' [ ~'~' z/ .... ? ~.~j~/~ ~-~' ~teven J.~ci~12man, q. SERR~, ELLI, SCH1FFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 Attorney for Plaintiff VERIFICATION Understanding that the making of any false statement would subject me to the penalties of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Petition are true and correct, to the best of his/her knowledge, information and belief. BY: ~ ~ Date~l Wachovia B~nk ~ ~ VERIFICATION Understanding that the making of any false statement would subject me to the penalties of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Petition are true and correct, to the best of his/her knowledge, information and belief. BY: ', 1.' bated ~ Oath of Personal Representative Commonwealth of Pennsylvania County of The Petitioner(s) above-named swear(s) and affirm(s) that the statements in the foregoing Petition are true and correct to the. best of the knowledge and belief of Petitioner(s) and that, as personal representative(s) of the Decedent, Petitioner(s) will well and truly administer the estate acc~j;~d~pg to law. Sworn to an~l'affirmed and subscribed /~/'\ ~~__.~.. ~_%~_..~ ~.~. _ before me this //,~ day of 20 O/-/' DECREE OF REGISTER als0 known / Social Security No:~.~_ ~- ?x'~ - ¢'~ 9~ Date of Death: on the reverse sid~ereon,sat~'s.factory proof having been presented before me, IT IS DECREED that Letters [~g"l'estamentary [] of Administration are hereby granted to in the above estate and that the instrument(s), if any, dated described in the Petition be admitted to probate and filed of record as the last Will of Decedent. FEES Renunciation .................. Affidavit ( ) ................. Codicil .......................... JCP Fee ........................ $ ,/~->,~o Attorney: FiR~ M~rt's~l(f;' Esq. Inventory & Tax Forms... $ I.D. No: 15859 Other ............................ $ Address: 2080 Ling~esto~n Road, Suite 201 Harrisburg, PA 1 71 I 0 TOTAL ................ $~'J~/.~-- Telephone: (717) 540-91 70 DATE FILED: This is to certify that the information here given is correctly copied from an original certificate of death du,.ly filed with me as Local.Registrar' The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 '/KO-~w~ ~ o a No. ~ ' - Date mos ;43Re, z,.? COMMONWEALTH OF PENNSYLVANIA * DEPARTMENT OF HEALTH · VITAL RECORDS ~,.~,..,.~ CERTIFICATE OF DEATH ,L.c.,.. ,. Marion C. Khnger I' Femalej~. 20fi_ 10 _ 9795 · ~ece~2~003 Cum~rland Upper Allen Twp. Messiah Village ~ ~,~ [~'~~'~ ~~,~l I ~tateGovernment I ~Dxmo I ~l ~ I ~ I ....... ~" '~ 100 Mount Allen Drive ~l~ ~ ,,~ ~ Pa. ~ ,~O ~~ upper Allen I wp. Mechanicsburg, Pa. 17050 ~ ~s~.~ ,~.~ Cumberland ,.. Oscar Morgan ~*~'~'~ Carrie Unknown ~ Ha~ey Danowi~ [m ~ Laraby Drive HamsDurg, Pa. 17110 ~o ~ o ~-/4-~ + I,,, ~u..i~e e~mori~ ~amns LAST WILL AND TESTAMENT O_EF MARION C. KLINGER I, MARION C. KLINGER, of 3406 North Fourth Street, Harrisburg, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all prior Wills and all Codicils made by me at any time heretofore. ITEM I: I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my decease as a part of the expenses of the administration of my estate. ITEM II: I direct that any and all inheritance, estate, succession and other death taxes of whatever nature and by whatever jurisdiction imposed, assessed against my estate or payable by reason of my death, shall be paid as soon as practicable after my decease as part of the expenses of the administration of my estate. ITEM III: I bequeath all certificates of deposit which I own to CORESTATES/HAMILTON BANK, of Harrisburg, Pennsylvania, to hold in trust for the benefit of my daughter, SUSAN A. KLINGER, in accordance with the terms of the Trust established for the benefit of SUSAN in ITEM VI of this Will, and the provisions of that Trust shall be incorporated herein by reference. ITEM IV: I give and bequeath to my daughter, SUSAN A. KLINGER, the following: (a) My piano; (b) My record player and record collection, and (c) My four piece bedroom suite. ITEM V: I give and bequeath to my sister, ARLENE KLINGER, of Pottsville, Pennsylvania, the following (a) Marble top (oval) table currently located in the living room at my personal residence; and (b) Two (2) antique plaques with convex glass currently located in my bedroom at my personal residence. ITEM VI: Ail of the rest residue and remainder of my estate, real, personal or mixed, of whatever nature and wheresoever the same may be situate, unto CORESTATES/HAMILTON BANK of Harrisburg, Pennsylvania, as Trustee, and direct that: (A) The Trustee shall hold as a trust estate to the benefit of my daughter, SUSAN A. KLINGER, all the property herein devised and bequeathed, together with any other funds from any source which may be added hereto, and shall: (1) Hold as a trust for my daughter, SUSAN A. KLINGER, and pay or apply so much of the income or principal of the trust as in its discretion it deems is necessary for the support, maintenance, education and general welfare of SUSAN A. KLINGER. (2) Payments on behalf of the beneficiary may be applied directly or may be paid to the person or institution with whom the beneficiary resides or who has the care or control of such beneficiary, without the intervention of a guardian. (3) The rights, titles, benefits, interests and estate of the beneficiary of this Trust shall not be subject to the rights or claims of their creditors nor subject nor liable to any process of law or court, and all the income, principal and other benefits from or under any trust herein created shall be payable and deliverable only, solely, exclusively and personally to the designated beneficiary hereunder at the time entitled to take the same under the term of this instrument. (4) At the death of my daughter, SUSAN A. KLINGER, or at my death if she should predecease me, the total property being held in trust for SUSAN shall be distributed equally among those of her children who are then living. If there are no such children, said property shall be distributed as follows: 1. The balance then remaining shall be divided equally between the following: (a) The Christian Churches United, of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as its respective governing body may determine; and (b) To The Salvation Army of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as its respective governing body may determine. (B) The Trustee and its successors and assigns shall have the following powers in addition to those given by law, to be exercised in its sole discretion: (1) The Trustee shall hold and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not limited to United States Treasury Notes and United States Government Bonds so as to cause no reduction in the principal amount of said fund during the administration of the Trust Fund. (2) The Trustee is granted full power to retain and is granted full power to sell, lease, mortgage, exchange or otherwise dispose of any or all of the property in the Trust Fund, both real and personal, with or without Order of Court and at public or private sale or sales, as it may deem proper. (3) The Trustee, in the exercise of its discretion, shall have the right to withdraw income or installments 4 INITIALS~.C.j~ ~ of principal and pay it over unto my daughter, SUSAN A. KLINGER, or to any person, school, or institution, from time to time, for the maintenance, comfort, general welfare and education of my daughter, SUSAN A. KLINGER. the receipt of my daughter, or of the person, school or institution, maintaining, comforting educating or otherwise promoting the general welfare of my daughter, SUSAN A. KLINGER, shall be a sufficient voucher for the Trustee. The necessity and propriety of such withdrawals, and the amount thereof, shall be determined by the Trustee, and its determination shall be final. (4) The Trustee may at any time receive from any other source, any real or personal property as addition to this Trust, by deed, will, life insurance policy or in any other manner. (5) To exercise all power, authority and discretion given by this instrument after the termination of any Trust created herein until the same is fully distributed. ITEM VII: I hereby appoint as guardian of the person of my daughter, SUSAN A. KLINGER, Mrs. Elaine Rissinger, of 1760 Rosedale Avenue, Middletown, Dauphin County, Pennsylvania. ITEM VIII: I appoint as Executor hereunder, CORESTATES/HAMILTON BANK of Harrisburg, Pennsylvania. I appoint as Trustee hereunder, CORESTATES/HAMILTON BANK of Harrisburg, Pennsylvania. I anticipate that my daughter, SUSAN A. KLINGER, may have difficulty in making a judgment in the event of my death. It is therefore my earnest hope that my Trustee will review the situation carefully, obtain such professional guidance as it deems advisable, and avail itself of existing community resources so that SUSAN will receive as much support, help, and guidance as possible in establishing herself in as independent a position as she is capable of and one that will insure her the happiness that is my primary concern. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, this ~ day of ~~ , 1995 Marion C. Kling~r J ~/ The preceding instrument, consisting of this and six (6) other typewritten pages, initialed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by MARION C. KLINGER, Testatrix herein named, as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses whereof. ~ Wi~cness / / / W~'~e s ~/ COMMONWEALTH OF PENNSYLVANIA : : SS. COUNTY OF DAUPHIN : We, the Testatrix and Witnesses, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned that the Testatrix signed and executed the instrument as her Last Will, that she signed willingly, and executed it as her free and voluntary act for the purposes therein contained, and that each of the witnesses, in the presence and hearing of the Testatrix, was at the time eighteen (18) years of age or older, of sound and disposing mind and under no constraint or undue influence. ~~' Klinge~ .itnes s / / 1/ // ~-~itnes~/ ~ Sworn to and subscribed before me, this ~0~ day of ~,~ , 1995. tlry ~lic My co~ssion expires: ~~ ~. 13, 1~ ~ CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: MARION C. KLINGER Date of Death: 12-12-2003 Will No. 2004-00043 Admin. No. To the Register: I certify that notice of estate administration required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following on /- .2_ ?-t9 ~/ at the below listed addresses: Name Address Arlene Klinger, 507 W. Market Street, Pottsville, PA 17901 Susan A. Klinger, c/o Mrs. Elaine Rissinger, Guardian, 1760 Rosedale Avenue, Middletown, PA 17057 Wachovia Bank, N.A., Trustee, formerly known as Corestates/Hamilton Bank, c/o Patricia A. Jackson, 100 North Queen Street, PA 6907, P.O. Box 3959, Lancaster, PA 17604 Office of the Attorney General, Charitable Trusts & Organizations Section, 14th Floor, Strawberry_ Square, Harrisburg, PA 17120 Notice has now been give to all persons entitled thereto under Rule 5.6(a) except: n/a Date: /-2 ~OtT/ Si gnC~ F.R. Martsolf, Esq. Name 2080 Linglestown Rd., Suite 201 Harrisburg, PA 17110 Address (717) 540-9170 Telephone No. Capacity: __ Personal Representative X Counsel for Personal Rep. Wachovia Bank, N.A. Estate Tax Division PA1308 Post Office Box 7558 Philadelphia, PA 19101-7558 Fax 215 670-6422 Direct Dial (215) 670-6395 Er]nail: jamal.konata @ wachovia.corn WA~HOYL~EALTH ~EMEI~T March 10, 2004 Certified Mail Return Receipt No. 7003 3110 0000 3488 1043 Register of Wills Cumberland County Comthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013-3387 Re: Klinger, Marion C. Date of Death: December 12, 2003 County File No.: 21-04-0043 Pennsylvania Inheritance Tax Discount Payment Gentlemen: Attached to the bottom portion of this letter is our company's check in the amount of $5,320.00, representing payment on account of the Pennsylvania Inheritance Tax for the above captioned estate. This payment is based on an estimated principal tax due of $5,600.00 less the three-month discount of 5% or $280.00. Please type the Postmark Date on the Official Receipt. Kindly receipt and return the accompanying copy of this letter to the attention of the undersigned in the enclosed envelope. Ve~ truly yours, Vice President Enclosures/Attachment cc: Frederick R. Martsolf, Esquire Patricia A. Jackson, Vice President Wachovia Bank, National Association PA1308 7003 3110 0000 3488 1043 Estate Tax Division PO Box 7558 Philadelphia, Pennsylvania 19101-7558 Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013-3387 COMMONWEALTH O.F PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE · BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 003673 . MARTSOLF F R 2080 LINGLESTOWN RD SUITE 201 HARRISBURG, PA 17110 ACN ASSESSMENT AMOUNT CONTROL NUMBER ........ fold .......... 101 $5,320.00 ESTATE INFORMATION: SSN: 206-10-9795 FILE NUMBER: 2104-0043 DECEDENT NAME: KLINGER MARION C DATE OF PAYMENT: 03/15/2004 POSTMARK DATE: 03/11/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/12/2003 : ~:"::' TOTAL AMOUNT PAID: $5,320.00 ~:EMARKS: ~ CHECK# 48468922 · INITIALS: JA '' SEAL RECEIVED BY' GLENDA FARNER STRASBAUGH ,. ...... REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE REV-1162 EX(11-96) aUREAU OF JNDIVIDUAL TAXES [~EPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 004371 WACHOVIA BANK NA C/O PATRICIA A JACKSON 100 NORTH QUEEN ST PO BX 3959 LANCASTER, PA 17604 ACN ASSESSMENT AMOUNT CONTROL NUMBER ....... fold ~. 101 $2,166.00 ESTATE INFORMATION: SSN: 206-10-9795 FILE NUMBER: 2104-0043 DECEDENT NAME: KLINGER MARION C DATE OF PAYMENT: 09/13/2004 POSTMARK DATE: 09/10/2004 COUNTY: CUMBERLAND DATE OF DEATH: 12/12/2003 TOTAL AMOUNT PAID: $2,166.00 REMARKS: CHECK# 48746382 INITIALS: JA SEAL RECEIVED BY' GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS PA1308 Post Office Box 7558 Philadelphia, PA 19101 7558 Fax 215 670 6422 Direct Dial (215) 670-6895 Email: jamal.konata @ firstunion.com WACHOVIA TRUST September 9, 2004 Certified Mail Return Receipt No. 7004 1160 0005 9256 9957 Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013-3387 Re: Klinger, Marion C. Date of Death: December 12, 2003 County File No.: 2104-0043 Pennsylvania Inheritance Tax Payment on Account Gentlemen: Attached to the bottom portion of this letter is our company's check in the amount of $2,166.00 representing payment on account for the estimated balance of the Pennsylvania Inheritance Tax due for the above captioned Estate. Please type the Postmark Date on the Official Receipt. We are concurrently requesting a six-month extension of time to file the Pennsylvania Inheritance Tax Return for this Estate. A copy of the extension request is attached for your file. Kindly receipt and return the accompanying copy of this letter to the attention of the undersigned in the enclosed envelope. Very truly yours, Vice President Attachment/Enclosures cc: Frederick R. Martsolf, Esquire Patricia A. Jackson, Vice President Wachovia Bank. N.A. PA1308 Philadelphia. PA 19101 7558 Fax 215 670-6422 Direct Dial (215) 670-6895 Email: jamel.konata @ firstunion.com WACHOVIA TRUST September 9, 2004 Certified Mail Return Receipt No. 7004 1160 0005 9256 9964 Pennsylvania Department of Revenue P.O. Box 8327 Harrisburg, PA 17105 Re: Klinger, Marion C. Date of Death: December 12, 2003 County File No: 2104 0043 Extension Request Gentlemen: As the Executor of the above captioned Estate, Wachovia Bank, N.A. here~lS~, requekt9 a six'-'haimth extension of time (until March 9, 2005) to file the Pennsylvania Inheritance Tax l~Vetum for this Estate. We have been unable to fully ascertain certain information necessary to complete the Return. We are concurrently making a payment on account to the Cumberland County Register of Wills for the estimated balance of the Pennsylvania Inheritance Tax Due in the amount of $2,166.00. A copy of our transmittal letter is attached for your file. Kindly receipt and return the accompanying copy of this letter to the attention of the undersigned in the enclosed envelope. Very. ~ru~ yours, J~al Konata Vice President Enclosures cc: Frederick R. Martsolf, Esquire Patricia A. Jackson, Vice President PA1508 7004 1160 Philadelphia, Pennsylvania 19101-7558 Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle PA 17013 3387 Register of Wills of Cumberland County, Pennsylvania INVENTORY Estate of Madon C. Klinger No. 21-04-2003 also known as Date of Death 12/12/2003 ,Deceased Social Security No. 206-10-9795 Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that the valuation placed opposite each item of said inventory represents its fair value as of the date of the Decedent's death, and that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum at the end of this inventory. I/We verify that the statements made in this inventory are true and correct. I/We understand that false statements herein made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to authorities. Name of Personal Representative: Attorney: F.R. Martsolf, Esquire WachO~a Ban~, Nh ExecutQr I.D. NO.: 15859 B¥:~ ~ (/~ <~ Address: 2080 Linglestown Road, Suite 201 Kim E Garrett, Trust Officer Harrisburg, PA 17110 Telephone: 717-540-9170 Description Value See Attached Schedule Total $ 290,231.58 (Attach Additional Sheets if necessary) Note: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the election of the personal representative, include the value of each item, but such figures should not bo extended into the total of the Inventory. Sworn to and subecdbed before me this.__~h day of October A.D. 2004 Notary Public Notarial Seal Yvom~ M. Rut~r, Notary Public CJ~' of Laacar4er, Lancaster County My C. ommission Expires Aug. 21, 2005 Me~nber, Pennsylvania ~soclefion of Notaries HLE NUMBER: 21-04-0043 INVENTORY FOR THE ESTATE OF MARION C. KLINGER Who Died on December 12, 2003 Stocks 400 Shs. Honeywell International Inc 12,420.00 1129 Shs. Oracle Corp 14,445.56 20000 Shs Discover Bank FID 5350 18MY21 19,341.40 Interest Accrued til December 12, 2003 62.93 725.076 Shs American Balanced C Fund 12,208.69 38 Shs of Prudential Financial 1,570.92 Dividend Record Date 11/25/03 Payable 12/18/03 19.00 25000 Units Federal Home Loan BK Dated 4/17/2001 Maturity 04/16/2004 4.875% 25,320.31 Interest Accrued til December 12, 2003 189.58 25000 Units Federal Home Loan Mortgage Corp Dated 01/16/2001 Maturity 1/15/2006 5.25% 26,617.19 Interest Accrued til December 12, 2003 535.94 25000 Units Federal Mational Mortgage Association Dated 02/05/1998 Maturity 2/15/2008 5.75% 27,445.31 Interest Accrued til December 12, 2003 467.19 United States Treasury Note Dated 05/15/2001 Maturity 05/15/2006 4.625% 26,507.81 Interest Accrued til December 12, 2003 85.77 United States Treasury Note Dated 05/15/2002 Maturity 05/15/2007 4.375% 26,468.75 Interest Accrued til December 12, 2003 81.13 Certificates of Deposit 10,000 M&T Bank Certificate# 31003914376130 FILE NUMBER: 21-04-0043 INVENTORY FOR THE ESTATE OF MARION C. KLINGER Who Died on December 12, 2003 Dated 12/19/2001 Maturity 12/19/2003 1.980% 10,000.00 Interest Accrued til December 12, 2003 9.90 10,000 M&T Bank Certificate# 310039154643 Dated 01/21/2002 Maturity 01/21/2004 1.190% 10,996.35 Interest Accrued til December 12, 2003 19.72 15,000 M&T Bank Certificate# 31003914376411 Dated 12/16/2001 Maturity 12/16/2003 1.98% 15,000.00 Interest Accrued til December 12, 2003 16.57 10,200 M&T Bank Certificate# 31003914375992 Dated 01/16/2003 Maturity 01/16/2004 1.98% 10,200.00 Interest Accrued til December 12, 2003 9.65 Cash Morgan Stanley Liquid Asset Money Market Fund 11,330.32 Interest Accrued til December 12, 2003 2.06 Wachovia Personal Trust Money Market 29,431.92 Interest Accrued til December 12, 2003 6.93 Wachovia Checking Account# 1000613408234 7,846.21 Interest Accrued til December 12, 2003 0.48 Wachovia Saving Account# 3061981358778 1.35 M&T Bank Checking Account# 51853892 1,381.38 Interest Accrued til December 12, 2003 0.06 Refund of Unearned Insurance Premium from Capital Blue Cross 191.20 Total $ 290,231.58 Steven J. Schiffman, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 (717) 540-9170 sschiffman~ssbc-law.com WACHOVIA BANK, Trustee of the Trust: IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, :CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA : ORPHANS' COURT DIVISION VS. : : No.: COMMONWEALTH OF : PENNSYLVANIA, DEPARTMENT OF : PUBLIC WELFARE, CHRISTIAN : CHURCHES UNITED OF : HARRISBURG, and THE SALVATION : ARMY OF HARRISBURG, and SUSAN : A. KLINGER, : Defendants : PETITION FOR APPOINTMENT OF A GUARDIAN AD LITEM PURSUANT TO Pa.R.C.P. 2059 AND NOW comes the Plaintiff, Wachovia Bank, Trustee of the Trust Under the Will of Marian C. Klinger, by and through its attorney, Steven J. Schiffman, Esquire, and the law firm of Serratelli, Schiffinan, Brown & Calhoon, PC, and Lacy Hayes, Jr., Esquire, proposed Guardian Ad Litem, who files this Petition for Appointement of a Guardian Ad Litem, pursuant to Pa.R.C.P. 2053, and in support thereof respectfully represents the following: 1. A Declaratory Judgment action has been filed simultaneously with the filing of this Petition. 2. Plaintiff, Wachovia Bank, Trustee of the Trust under the Last Will and Testament of Marian C. Klinger, also the Executor of the Estate of Marian C. Klinger, is a national banking association with offices at 100 North Queen Street, Lancaster, Lancaster County, Pennsylvania 17604. 3. Defendant, Susan A. Klinger, is an adult individual and an incapacitated adult who resides at 5726 Crickett Lane, Harrisburg, Dauphin County, Pennsylvania 17112. 4. It is necessary that a guardian ad litem be appointed for Susan A. Klinger because Ms. Klinger is fully incapacitated as set forth herein. 5. Ms. Klinger currently suffers from the following conditions: mild retardation; schizophrenia and diabetes. 5. Ms. Klinger must have a guardian ad litem appointed to assist her in regard to this action. 6. Lacy Hayes, Jr., is an attorney with offices located at 2216 Walnut Street, Harrisburg, PA 17103-2426. 7. To the best of Petitioners' knowledge, no guardian has been appointed for Susan Klinger. WHEREFORE, Petitioners pray the Court to appoint Lacy Hayes, Jr., as guardian ad litem of Susan A. Klinger under the provision ofPa. R.C.P. 2059 for purposes of this action only. Respectfully submitted, 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 Attorney for Plaintiff VERIFICATION Understanding that the making of any false statement would subject me to the penalties of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Petition are true and correct, to the best of his/her knowledge, information and belief. BY: Wachovia ~-ank VERIFICATION Understanding that the making of any false statement would subject me to the penalties of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Petition are true and correct, to the best of his/her knowledge, information and belief. Dated Lacy Hayes, ~____~-1~1~ ~ DEC 1 ? 2~- V WACHOVIA BANK, Trustee of the Trust: IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, :CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA : ORPHANS' COURT DIVISION VS. : :No.: -0 4-00' 3. COMMONWEALTH OF : PENNSYLVANIA, DEPARTMENT OF : PUBLIC WELFARE, CHRISTIAN : CHURCHES UNITED OF : HARRISBURG, and THE SALVATION : ARMY OF HARRISBURG, and SUSAN : A. KLINGER~ : Defendants : DECREE AND NOW, ~ 2'~ 2~,~' , upon consideration of the annexed Petition, Lacy Hayes, Jr., is appointed guardian ad litem of Susan Klinger for purposes of the above action only. ~ WACHOVIA BANK, Trustee of the Trust: IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, :CUMBERLAND COUNTY, Plaintiff : PENNSYLVANIA : ORPHANS' COURT DIVISION VS. COMMONWEALTH OF : PENNSYLVANIA, DEPARTMENT OF : PUBLIC WELFARE, CHRISTIAN : CHURCHES UNITED OF : HARRISBURG, and THE SALVATION : ARMY OF HARRISBURG, and SUSAN : A. KLINGER, : Defendants : ORDER AND NOW, this Z?' day of ~c.~_. ~ ,200 ff, the Register of Wills is hereby Ordered to issue a Citation upon the Commonwealth of Pennsylvania, Department of Public Welfare; the Pennsylvania Attorney General's Office, Susan A. Klinger; Christian Churches United of Harrisburg; and The Salvation Army of Harrisburg directing them to show cause, if any, why Declaratory Judgment that the Trust under the Will of Maclan C. Klinger constitutes a Third Party Supplemental Needs Trust granting the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public benefits. 9h:gll, ld LZ33o IDo?' iLI II'BDOF 6'jD F. OF P B tC WC r )^TT , IN RE: WACHOVIA BANK, Trustee of the Trust IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger ORPHANS' COURT DIVISION Plaintiff CUMBERLAND COUNTY, PENNSYLVANIA NO.21-2004-0043 VS. COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KL1NGER Defendants CITATION WE COMMAND, you that laying aside all business and excuses whatsoever, you be and appear in your proper person before the Honorable Judges of the Court of Common Pleas, Orphans' Court Division at a session of the said Court there to be held, for the County of Cumberland to show cause why, if any, why Declaratory Judgment that the Trust under the Will of Marian C. Klinger constitutes a Third Party Supplemental Needs Trust granting the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public benefits. Witness my hand an official seal of office at Carlisle, Pennsylvania, this 27th day of December 2004. mkl~ e rOl arPnh;ncSd u~C°t~rtcaD~l'~ie~; A ~ My Commission Expires on the 1~t Monday January, 2006 II! ..~~ VI,';ldl(1\;.Zi [3,'jllf'. ~~l\ P^1 JOR Post Ollie\:' Box 7G58 P\"'iiadplphiil, PA 1910-j 7h58 Fa); 215 610-6422 Direct Dial (215) 670-6395 Email: jamal.konata@wachovia.com WACHOVIA TRUST March 11,2005 Certified Mail Return Receipt No. 70041160000545443815 Register of Wills Cumberland County Courthouse 1 Courthouse Square, Room 102 Carlisle, PA 17013-3387 r~, ~ Re: Klinger, Marion C. Date of Death: December 12, 2003 County File No.: 2104-0043 Pennsylvania Inheritance Tax Return --.J Gentlemen: Enclosed is the Pennsylvania Inheritance Tax Return, in duplicate, along with the required attachments, for the above captioned decedent who died a resident of Cumberland County, Pennsylvania. Said attachments include copies of decedent's Will and Revocable Trust Agreement and Amendments thereto. A Federal Estate Tax Retum was not required for this estate. The Return shows an overpayment of $72.06. Please send the refund check to the attention of the undersigned. Kindly receipt and return the accompanying copy of this letter to the attention of the undersigned in the enclosed envelope. ~ truly yours, . . fir;! I U/\,.-1/L(v\' {7/VyJ;:; /, Jamal Konata Vice President Enclosures cc: Steven J. Schiffman, Esquire Patricia A. Jackson, Vice President REV-1500EX(6-00) N.A.?j) REV -1500 INHERITANCE TAX. RETURN RESIDENT DECEDENT 04_ -904L__ YEAA NUMBER OFA:::l.4l.USEONlY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG. PA 17128-0601 FILE NUMBER 21 COUNTY CODE DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) i Klinger, Marion C. ~ DAlE OF DEA TI-I (MM-DD-YEAR) DAlE OF BIRTH (MM-DD-YEAR) ~ 12/12/2003 06/18/1916 ~ (IF APPliCABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY MJMBER 206-10-9795 THIS RETURN MUST BE FILED IN DUPUCATE WllH THE REGISTER OF WILLS SOCIAL SECURnY NUMBER w ... ~~CIJ 0"'''' w"O ",00 0"'-' ..10 .. "" [Z] 1. Original Retum [Z] 4. Limited Estate 00 6. Decedent Died Testate (Alllch copyofWII) D 9. Litigation Proceeds Received D 2. Supplemental Return D 3. Remainder Retum (dlte of death prior to 12.1~2) D 4a. Future Interest Compromise (data of death after 12.12-82) D 5. Federal Estate Tax Retum Required [XJ 7. Decedent Maintained a LilJingTrust (Attach copy of Trusl) ~ 8. Total Numberof Safe Deposit Boxes D 10. Spousal POV9rtyCredit (dltl 01 death DtIlween 12-31.91 end 1_1.95j D 11. Election to tax under Sec. 9113(A)(AnachSc:hO) ... z w c z o .. '" w l:! o o THIS SECTION 'MUSTBECOMPLETEDl'ALl'cORRE5PONDENCEANIlCDNFIIlENtiAt.tAX'INf(l[iMAtloN'sHlll:JlllBE,piREoTED.l:OI. NAME COMPlElE MAILING ADDRESS Jamal Konata, Vice President FIRM NAME (If Applicable) Wachovia Bank, N.A. lELEPHONE NUMBER P.O. Box 7558 PA1308 Philadelphia, PA 19101-7558 (215) 670-6395 1. Real Estate (Schedule A) 0.00 193,787.48 0.00 0.00 96,444.10 0.00 r',,~) 2. Stocks and Bonds (Schedule B) 11) (2) OFF!CW.USE ONLY 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) z o j::: :s ::l l- e:: ~ w c:: 6. J~ O"WOed Property (Schedule F) U Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) (6) r~ 0.00 ,"'j ,,-..>) 0'\ 8. Total Gross Assets (total Lines 1-7) (6) 32,021. 41 4,181.72 290,231.58 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage Liabilities, & Liens (Sdladule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) (12) 36,203.13 254,028.45 83,052.06 12. Net Value of Estate (Line 8 minus Line 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) 113) 14. Net Value SubJect to Tax (Line 12 minus Line 13) see INSTRUC110NS ON REVERSE SIDE FOR APPLICABLE RATES (14) 170,976.39 15. Amount of Line 14 taxable at the spousal tax Z rate, or transfers under Sec. 9116 (a)(1.2) o ~ 16. Amount of Line 14 taxable at lineal rate ... :J ~ 17. Amount of Line 14 taxable at sibling rate o o 18. Amount of Line 14 taxable at collateral rate >< ~ 19. Tax Due 20. [g] 0.00 170,976.39 0.00 0.00 X.OO_ (15) 0.00 x .045.......- (16) 7,693.94 0.00 0.00 7,693.94 x.12 (17) x .15 (18) (19) CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT > >BE SURE TO ANSWERALL QUESTIONS ON REVERSE SIDE AND RECHECK MAtH < < 2W46451.000 Decedent's Complete Address' SlREET AOORESS Messiah Village 100 Mount Allen Drive CllY I STATE I ZIP Mechanicsbura PA 17050 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Cred~ 8. Prior Payments C. Discount (1) 0.00 7,486.00 280.00 3. Interest/Penalty If applicable D. Interest E. Pena~y Total Cred~s (A + 8 + C) (2) 0.00 0.00 Totallnterest/Pena~y (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3. enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to requost a rofund (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) 7,693.94 7.766.00 0.00 72 .06 8. Enter the total of Line 5 + SA. This is the 8ALANCE DUE. (58) PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE 8LOCKS No D D D [XJ IXI IXI contains a beneficiary designatIon? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. D [Z] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I haw examined this relum, Including accompanying achedules and statements, and to the best of my knowledge and belief, ills lrue, correct and complete. Declaration ofpreparer other than the personal representatiWl is based on alfinf'?""1ation of which preparer has any knowledge. SIGNATURE OF PERSON RE PONSIBLE FOR FILING RETURN 1. Did decedent make a transfer and: a. retain the use or income of the property transferred;. . . . . . . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; . c.retainareversionaryinterest;or ........................ d. receive the promise for life of either payments. benefits or care? . . . . . . . . . 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account. annuity. or other non-probate property which Wachovia Bank, N.A., BY: Jamal Konata, Vice President AOORE S ama ona a, 1ce res. ox Philadelphia, PA 19101-7558 SIGNATURE OF PREPARER OTHER THAN REPRESENTA TlVE Yes [R] [R] [R] D D D DATE 03/11/2005 ADDRESS DATE " - 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 afthe surviving spouse Is 3% [72 P.8.!j9916 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value aftransfers to orforthe use of the SUrviving spouse is 0% [72 P.S. ~ 9116 (a) (1.1) (ii)] The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. S 9116(a)(1.2)]. The tax rale imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. ~ 9116(1.2) [72 P.S. ~9116(a)(1)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's Siblings is 12% (72 P.S. ~ 9116(a)(1.3)]. A Sibling is defined, under Section 9102, as an individual who has at least one parent in common 'oVilh the decedent, whether by blood or adoption. 2W46461.000 REV.1&)3 EX + (1-9n COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE B STOCKS & BONDS Klinger, Marion C. FILE NUMBER 21-04-0043 All property jointry-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER CESCRIP110N 1. Stocks and Bonds per Attached Schedule VALUE AT DAlE OF DEATH 193,787.48 2W46963.0oo TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, Insert additional sheets of the same size) 193,787.48 Estate of Marion C. Klinger 21-04-0043 SCHEDULE B VALUE AT DATE OF DEATH 25,000 Federal Home Loan Bank Dated 4/17/2001 Mature 04/16/2004 4.875% Interest Accrued to December 12, 2003 25,320.31 189.58 25,000 Federal Home Loan Mortgage Corporation Dated 01/16/2001 Mature 1/15/2006 5.25% Interest Accrued to December 12, 2003 26,617.19 535.94 25,000 Federal Mational Mortgage Association Dated 02/05/1998 Mature 2/15/2008 5.75% Interest Accrued to December 12, 2003 27,445.31 467.19 25,000 United States Treasury Note Dated 05/15/2001 Mature 05/15/2006 4.625% Interest Accrued to December 12, 2003 26,507.81 85.77 25,000 United States Treasury Note Dated 05/15/2002 Mature 05/15/2007 4.375% Interest Accrued to December 12, 2003 26,468.75 81.13 20,000 Discover Bank FlD 5350 18MY21 Interest Accrued to December 12, 2003 19,341.40 62.93 400 Shares Honeywell International, Inc., Common 12,420.00 1,129 Shares Oracle Corporation, Common 14,445.56 38 Shares Prudential Financial, Common Dividend Record Date 11/25/2003 Payable 12/18/2003 1,570.92 19.00 725.076 Shares American Balanced C Fund 12,208.69 Total 193,787.48 REV-15?8 EX + (1-gn COMMON'v\IEAL 1H OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT SCHEDULE E CASH. BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Klinger, Marion C. FILE NUMBER 21-04-0043 Include 1he proceeds of Uligation and the date the proceeds were received by the estate. All property Jollltly-owned wfth the right of survivorship must be dlsclosed 01\ Schedule F. ITEM NUMBER DESCRIPTION 1. Bank Deposits and ~scellaneous Property per Attached Schedule VALUE AT DATE OF DEATH 96,444.10 2W46A02.000 TOTALlAlsa enter an line 5 Recaoitulatian\ $ (If more space is needed, insert additional sheets of1he same size) 96,444.10 Estate of Marion C. Klinger 21-04-0043 SCHEDULE E VALUE AT DATE OF DEATH Bank Deposits 10,000 M&T Bank Certificate# 31003914376130 Dated 12/19/2001 Mature 12/19/20031.980% Interest Accrued to December 12, 2003 10,000.00 9.90 10,000 M&T Bank Certificate# 310039154643 Dated 01/21/2002 Mature 01/21/2004 1.190% Interest Accrued to December 12, 2003 10,996.35 19.72 15,000 M&T Bank Certificate# 31003914376411 Dated 12/16/2001 Mature 12/16/2003 1.98% Interest Accrued to December 12, 2003 15,000.00 16.57 10,200 M&T Bank Certificate# 31003914375992 Dated 01/16/2003 Mature 01/16/2004 1.98% Interest Accrued to December 12, 2003 10,200.00 9.65 11,330.32 Units Morgan Stanley Liquid Asset Money Market Fund Interest Accrued to December 12, 2003 11,330.32 2.06 29,431.92 Units Wachovia Personal Trust Money Market Interest Accrued to December 12, 2003 29,431.92 6.93 Wachovia Bank, N.A. Checking Account# 1000613408234 Interest Accrued to December 12, 2003 7,846.21 0.48 Wachovia Bank, N.A. Savings Account# 3061981358778 1.35 M&T Bank Checking Account# 51853892 1,381.38 1 Interest Accrued to December 12, 2003 0.06 Miscellaneous PropertY Capital Blue Cross Refund of Unearned Insurance Premium 191.20 Total 96,444.10 2 REV-1510EX+(1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA INI-ERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Klinger, Marion C. FILE NUMBER 21-04-0043 This schedule must be completed and fired if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEEr Is yes. ITEM NUMBEF 1. DESCRIPllQN OF PROPERTY INCUJOE THE NAME OF lHETRANSFEREE, THEIR RELATIONSHIP TO DECEDENT ANOTHE ~~J'tJ~f:rm:ACH A COPY OF THE Decedent created a revocable Trust under Agreement dated May 30, 1980 as amended May 30, 1983 and September 30, 1986, Hamilton Bank (now Wachovia Bank, N.A.), trustee. Trust assets distrLbuted to estate and are reported on Schedules Band E. %OF DECO'S INTEREST 100.00 DATE OF DEATH VALUE OF ASSET 0.00 TOTAL (Also enter on line 7. Recapltulation) $ (If more space is needed, insert additional sheets of same size.) 2W4eAF2.000 EXCLUSION flF APPUCABLF;\ 0.00 TAXABLE VALUE 0.00 0.00 REV-1'511 EX+(1-97) COMMOM'VEAL TH OF PENNSYLVANIA II'l-fERlTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Klinger, Marion C. SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-04-0043 Debts of decedent must be r8Dorted on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAl EXPENSES: 8,859.00 1. Myers Funeral Home, Inc.- Funeral services a ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 14,883.00 Name of Personal Representative(s) See Schedule attached Social Security Number{s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees Name: Serratelli Schiffman Brown 6,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 319.00 5. Accountant's Fees 0.00 6. Tax: Return Preparer's Fees 0.00 7. Wachovia Bank, N.A.- Trustee commission paid 202.50 01/09/2004 8 Frederick R. Martsolf, Esquire- Reimbursement for 75.00 payment of legal advertising 9 BNY- Commissions paid on sale of securities 79.83 10 Devaney & Company, p.e.- Fee to prepare 2003 350.00 Individual Income Tax Returns Tota.L "rom cont~nuat~on pages.... T,"':>;;.u~ TOTAL (Also enter on line 9. Recapitulation) $ 32,021. 41 2W46AG 2.000 (If more space is needed, insert additional"sheets of same size) Estate of: Klinger, Marion C. Schedule H, Part B -- Administrative Costs Item No. Description 11 Devaney & Company, P.C.- ~scellaneous administration expenses 12 Serratelli, Schiffman, Brown & Calhoon, PC- Reimbursement for payment of legal advertising and other miscellaneous expenses 13 Register of Wi11s- Inventory filing fee 14 Other miscellaneous administration expenses TOTAL. (Carry forward to main schedule) Page 2 21-04-0043 Amount 425.00 312.08 16.00 500.00 1,253.08 Estate of: Klinger, Marion C. Schedule H, Part B -- Personal representatives' Commissions Item No. Description 1 Name: Wachovia Bank, N.A. Social security number: 22-1147033 Address: Attn: Jamal Konata, Vice Pres. P.O. Box 7558 / PA1308 Philadelphia, PA 19101-7558 Year(s) commissions paid: 2004-2005 TOTAL. (Carry forward to main schedule) . . . . . . Page 2 21-04-0043 Amount 14,883.00 14,883.00 REV.1512 EX+ (1.97) COMMONWEALTH OF PENNSYLVANIA It-.l-iERrrANCE TAX RETURN RESIDENT DECEDENT ESTATE OF K1inger, Marion C. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-04-0043 Include unrelmbursed medical exnenses. ITEM NUMBER OESCRIPTION AMOUNT 1. Marion C. Klinger Revocable Trust under Agreement, Wachovia Bank, trustee- Overdraft in Income Cash 192.54 2 Devaney & Company, P.C.- Outstanding check paid after date of death 562.50 3 Alent Pharmacy Services, Inc.- Outstanding check paid after date of death 17.79 4 Credit Plus Collection Services West Shore EMS- Balance due for medical Services re Holy Spirit Hospital 604 . 61 5 Pharmerica- Balance due for pharmacy services 120.79 6 Messiah Village- Balance due for nursing home services 2,145.49 7 PA Department of Revenue- Balance due on 2003 PA Individual Income Tax Return 510.00 8 Penn Credit Corporation- Balance due for Cumberland County 2003 County & Township Per Capita Tax 28.00 2W46AH2.000 TOTAL (Also enter on line 10, Recaoitulation) $ (If more space is needed, insert additional sheets of the same size) 4,181.72 REV-1513 EX+ (9-00) SCHEDULE J BENEFICIARIES COMMONllVEALlH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Klin~er Marion c. NUMBER I. NAME AND ADDRESS OF PERSON(S) RECEMNG PROPERTY TAXABLE DISTRIBUTIONS [Include outright spousal distributions. and transfers under Sec. 9116 (a) (1.2)] Klinger, Susan A. Life Estate in Residue 1. FILE NUMBER 21-n4-004" RELATIONSHIP TO DECEDENT Do Not List Trustee(s) Daughter AMOUNT OR SHARE OF ESTATE 170,976.39 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 1S THROUGH 18, AS APPROPRIATE, ON REV.1S00 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAl DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAl DISTRIBUTIONS 1. The Christian Churches United 1/2 Share of Remainder Interest in Residue Harrisburg, Pennsylvania 2 The Salvation Army 1/2 Share of Remainder Interest in Residue Harrisburg, Pennsylvania 2W46AI1.000 TOTAL OF PART II . ENTER TOTAl NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV.l SOD COVER SHEET (If more space IS needed. Insert additional sheets of the same size) 41,526.03 41,526.03 $ 83,052.06 S2-22-S5 lS:S3 ESTATE SETTLEMENT ID=717 295 3815 PS3 ~C.""", J.\1LoS COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL February 4, 2005 TOM CORBETT ATTORNEY GENERAL . Charitable Trusts 8< Organizations Section 14" Floor, Strawberry Square Harrisburg, Pennsylvania 17120 717.783.2853/717.787-1190 (Fax) mfoerster@attomeygencral.gov Steven J. Schiffman, Esquire SerrateUi, Schiffman, Brown & Calhoon 2080 Linglestown Road Harrisburg, PA 17110-9670 Re: Trustee ofTIU/W of Marion C. KIingerv. Commonwealth of Pennsylvania, et aL 21-2004-0043 Dear Mr. Schiffman: This will acknowledge receipt of notice regarding the above captioned matter. I have reviewed the Citation, Order, Complaint and Exhibit that you have supplied and have no objection to the proposed relief. Please provide me with a copy of the fmal Decree so I may complete my file. Please be advised that the above review was made pursuant to the parens patriae authority of this Office and is limited to that function. Thank you for your time and consideration of this matter. . S",,=ly," '}~ LLTF,:M Deputy Attorney General /mtf REV':1514 EX+ (1-97) SCHEDULE K LIFE ESTATE, ANNUITY & TERM CERTAIN Check Box 4 on Rev-1500 Cover Sheet COrvtJlONVVEAL TH OF PENNSYLVANIA INHERITANCE TAX RElURN RESIDENT DECEDENT ESTATE OF Klinger, Marion C. FILE NUMBER 21-04-0043 This schedule is to be used for all single life, joint or successive life estate and tenn 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. [Xl Will 0 Intervivos Deed of Trust 0 Other LIFE.EST ATEINTERl:STCAI..CULATION' NEAREST AGE AT DATE OF BIRTH DATE OF DEATH NAME(S) OF LIFE TENANT S TERM OF YEARS LIFE ESTATE IS PAYABLE Klinger, Susan A. 9/25/1953 50 Tenn of Years Tenn of Years Tenn of Years 1. Value of fund from which life estate is payable 2. Actuarial factor per app~iate table Interest table rate- U 31/2% 06% 0 10% [Xl Variable Rate 4.40% 3. Value of life estate (Line 1 multiplied by Line 2) $ Term of Years 254,028.45 0.67 $ 170,976.39 NAME(S) OF ANNUITANT S ANNUITYINTERl:ST,'CAI..CUl.:ATION' NEAREST AGE AT DATE OF BIRTH DATE OF DEATH TERM OF YEARS ANNUITY IS PAYABLE Tenn of Years Term of Years Tenn of Years 1. Value of fund from which annuity is payable $ 2. Check appropriate block below and enter corresponding (number) Frequency of payout - 0 Weekly (52) 0 BI-weekly (2U Monthly (12) D Quarterly (4) 0 Semi-annually (2) 0 Annually (1) OOther ( ) 3. Amount of payout per period $ 4. Aggregate annual payment, Line 2 multiplied by Line 3 5. Annuity Factor (see instructions) Interest table rate 0 3 1/2% 0 6% 0 10% D Variable Rate % 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 5 x Line 6) . Line 3 $ Term of Years NOTE: 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, 16and 17. (If more space is needed, insert additional sheets of the same size) 2W46AJl,OOO Annuity, Life Estate, and Remainder Factors ESTATE OF MARION C. KLINGER Transfer Date: !j7520 Rate: Calculation Type: Principal: Lives: Ages: Factor: Value: Life Estate 0.67306 $170,976.39 10/2003 4.40% Life $254,028 1 50 Remainder 0.32694 $83,052.06 '. Steven J. Schiffman, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, PC 2080 Linglestown Road, Suite 201 Harrisburg, PAl 711 0 (717) 540-9170 sschi ffman(w.ssbc- law .com W ACHOVIA BANK, Trustee of the Trust Under Will of Marion C. Klinger, Plaintiff : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYL VANIA v. : ORPHANS' COURT DIVISION COMMONWEALTH OF : NO.: 21-04-0043 PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KLINGER, Defendants I," -';"1 (,,::1 C'.:' MOTION TO ISSUE FINAL ORDER AND NOW, comes PlaintiffW ACHOVIA BANK, Trustee of the Trust Under the Will of Marion C. Klinger, by and through its attorney, Steven J. Schiffman, Esquire, and the law firm ofSerratelli, Schiffman, Brown & Calhoon, PC, who files this Petition to Issue an Order granting its request for Declaratory Judgment and, in support thereof, avers as follows: 1. Plaintiff filed a Complaint in Declaratory Judgment on December 17, 2004. A copy of said Complaint is attached hereto as "Exhibit A". 2. Pursuantto the Complaint, this Honorable Court issued an Order on December 27,2004, directing the Commonwealth of Pennsylvania, Department of Public Welfare, the Pennsylvania Attorney General's Office, Susan A. Klinger, Christian Churches United of Harrisburg, and The Salvation Army of Harrisburg to show cause, if any, why the Declaratory Judgment that the Trust under the Will of Marion C. Klinger does not constitute a Third Party Supplemental Needs Trust granting the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public funds. 3. Pursuant to the Order, the Register of Wills served the Order upon the parties listed. 4. On December 27,2004, this Honorable Court issued an Order naming Lacy Hayes, Jr., Esquire, as guardian ad litem for Susan A. Klinger. 5. On March 17, 2005, Lisa B. Dees, Assistant Counsel for the Commonwealth of Pennsylvania, Department of Public Welfare, sent a letter to the guardian ad litem for Susan A. Klinger stating that the Department has no objections to the resources that were inherited by Susan A. Klinger being transferred to Supplemental Needs Trust. In addition, the Department will exclude this Trust as a resource for purposes of determining eligibility for medical assistance/nursing home care. A copy of said letter is attached hereto as -2- "Exhibit B". 6. On February 4, 2005, Michael T. Foerster sent a letter to Steven J. Schiffman, Esquire, on behalf of the Charitable Trust and Organizations Section of the Attorney General's Office indicating he reviewed the Citation, Order, Complaint and Exhibit and has no objection to the proposed relief. A copy of said letter is attached hereto as "Exhibit C". 7. Attached hereto as "Exhibit D" is the consent of Lacy Hayes, Jr., Esquire, guardian ad litem of Susan A. Klinger, who consents in the relief being requested. 8. On January 13, 2005, undersigned counsel received a letter from The Salvation Army, a copy of which is attached hereto as "Exhibit E", who acknowledged receipt of the correspondence relating to the residuary gift left in the Will and Trust. The Salvation Army has made no other claim with regard to the Complaint for Declaratory Judgment and, in fact, the relief requested under the Complaint for Declaratory Judgment insures that the Salvation Army and the Christian Churches United of Harrisburg may receive a remainder interest under the Trust. 9. No objection has been filed to the Complaint and no Answer has been filed by any of the persons ordered to be served by the Court. 10. The requested relief, not being objected to by any of the named parties, is in the best interest of the Estate, the Trust, and its beneficiaries, Susan A. Klinger, Christian Churches United of Harrisburg, and The Salvation Army of Harrisburg. WHEREFORE, Plaintiff requests this Honorable Court to issue an Order declaring -3- that the Trust Under Will of Marion C. Klinger constitutes a Third Party Supplemental Needs Trust granting the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public benefits, and that the Trust shall not constitute an available resource which would deny Susan A. Klinger public benefits or eligibility for medical assistance/nursing home care (MAlNHC). Respectfully submitted, SERRATELLI, SCHIFFMAN, BROWN & CALHOON, PC Steve . Schiffman, Esquire LD 0.: 25488 2080 Linglestown Road, Suite 201 i . L~ Harrisburg,PA 17110 f& S (717) 540-9170 ~~~~~;ssc~ Ai!" E"at,\P,Wion to '''0' Fi..' O,d",wpd Attorneys for Plaintiff B -4- VERI FICA TION Understanding that the making of any false statement would subject me to the penalties of 18 Pa. C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Motion are true and correct, to the best of her knowledge, information and belief. Dated:~ 2- ~ I {)::; , r.-..r-- _ D.~.L-. W ACHOVIA BA By Patricia A. Jackson, Vice President WACHOVIA BANK, Trustee of the Trust Under Will of Marion C. Klinger, Plaintiff vs. COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KLINGER, Defendants :IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYL VANIA : ORPHANS' COURT DIVISION : No.: 21-04-0043 CERTIFICATE OF SERVICE I, Steven J. Schifman, Esquire do hereby certify that a copy of the foregoing Motion to Issue Final Order and Proposed Order were served upon the foregoing by depositing a copy in the United States Mail, postage prepaid on April J!l5005, addressed as follows: Lisa B. Dees Assistant Counsel, Dept. of Public Welfare Commonwealth of Pennsylvania 3'd Floor West, Health & Welfare Bldg. Harrisburg, P A 17105 The Salvation Army P.O. Box 2205 Harrisburg, PA 17105 The Salvation Army Territorial Headquarters Legal Department 440 West Nyack Road, P.O. Box C-635 West Nyack, NY 10994-1739 Christian Churches United of Harrisburg 413 S. 19th Street Harrisburg, P A 17106 Michael T. Foerster Deputy Attorney General Charitable Trust & Organizations Section 14th Floor, Strawberry Square Harrisburg,PA 17120 /~ ..//~' - . , / ,j v/ Steven J. Schif. . LD. No.: 2548 2080 Linglestown Road, Suite 201 Harrisburg, P A 17110 (717) 540-9170 " W ACHOVIA BANK, Trustee of the Trust: IN THE COURT OF COMMON PLEAS Under Will of Marian C. Klinger, Plaintiff :CUMBERLAND COUNTY, : PENNSYLVANIA : ORPHANS' COURT DIVISION vs. : No.: COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KLINGER, Defendants ORDER AND NOW, this _ day of ,200_, the Register of Wills is hereby Ordered to issue a Citation upon the Commonwealth of Pennsylvania, Department of Public Welfare; the Pennsylvania Attorney General's Office, Susan A. Klinger; Christian Churches United of Harrisburg; and The Salvation Army of Harrisburg directing them to show cause, if any, why Declaratory Judgment that the Trust under the Will of Marian C. Klinger constitutes a Third Party Supplemental Needs Trust granting the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public benefits. J. , , Rr-C'''''''r-n Or--,Cr- OF [\.../r1LCU r-r-J"t RC:"Y:~ rCD /'1) v PI, I ;. II..V'J; '-I i \..':; iV L_,J 2CDI, fwr 17 pc< I. 29 ' , .....i..v fl I" CLERK OF ORF':I"~:OS rnLLQT I ! ,I '.-\ l.. __',)", cu...m,"'" n ',-' ('^ '~\ ,i,....';:-:.;:),,\~'.:~) .-<.i)" :-'! Steven J. Schiffinan, Esquire SERRATELLI, SCHlFFMAN, BROWN & CALHOON, PC 2080 Linglestown Road, Suite 201 Harrisburg, P A 17110 (717) 540-9170 sschiffman(Q),ssbc-Iaw.com W ACHOVIA BANK, Trustee of the Trust Under Will of Marian C. Klinger, Plaintiff : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, : PENNSYLVANIA v. : ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KLINGER, : NO.: Defendants COMPLAINT AND NOW comes the Plaintiff, W ACHOVIA BANK, Trustee of the Trust Under the Will of Marian C. Klinger, by and through its attorney, Steven J. Schiffman, Esquire, and the law firm of Serratelli, Schiffinan, Brown & Calhoon, PC, who files this Declaratory Judgment action pursuant to 42 Pa. C.S.A. Section 7531, et seq., for the purpose of determining the question of actual controversy between the parties as hereinafter fully appears, and avers as follows: 1. Plaintiff, W ACHOVIA BANK, Trustee of the Trust under the Last Will and Testament of Marian C. Klinger, also the Executor of the Estate of Marian C. Klinger, is a national banking association with offices at 100 North Queen Street, Lancaster, Lancaster County, Pennsylvania, 17604. 2. Defendant COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, is an agency of the Commonwealth of Pennsylvania in charge of administering the Medical Assistance Program (MA) as well as the Supplement Security Income Program (SSn. 3. Defendants CHRISTIAN CHURCHES UNITED and THE SALVATION ARMY OF HARRISBURG, are both public charities who are listed as remainder beneficiaries under the Will and Trust of Marian C. Klinger as described above. 4. Defendant SUSAN A. KLINGER is an adult individual and an incapacitated adult who resides at 5726 Crickett Lane, Harrisburg, Dauphin County, Pennsylvania 17112. 5. On or about March 8,1995, Marian C. Klinger executed a Will establishing a Trust naming CorestateslHamilton Bank of Harrisburg as Trustee and Executor. A copy of said Will is attached hereto as "Exhibit A". Wachovia Bank, by merger, is the successor in interest to CorestateslHamilton Bank of Harrisburg. 6. Pursuant to the Will and Trust, Marian C. Klinger directed that the trust benefits be held for her daughter under the following terms and conditions: (A)(1) Hold as a trust for my daughter, SUSAN A. KLINGER, and payor apply so much of the income or principal of the trust as in its discretion it deems is necessary for the support, maintenance, education and general welfare of SUSAN A. 2 KLINGER. (2) Payments on behalf ofthe beneficiary may be applied directly or may be paid to the person or institution with whom the beneficiary resides or who has the care or control of such beneficiary, without the intervention of a guardian. (3) ... (4) ... (B) The Trustee and its successors and assigns shall have the following powers in addition to those given by law, to be exercised in its sole discretion: (1) The Trustee shall hold and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not limited to United States Treasury Notes and United States Government Bonds so as to cause no reduction in the principal amount of said fund during the administration of the Trust Fund. (2) The Trustee is granted full power to retain and is granted full power to sell, lease, mortgage, exchange or otherwise dispose of any or all of the property in the Trust Fund, both real and personal, with or without Order of Court and at public or private sale or sales, as it may deem proper. (3) The Trustee, in the exercise of its discretion, shall have the right to withdraw income or installments of principal and pay it over unto my daughter, SUSAN A. KLINGER or to any person, school, or institution, from time to time, for the maintenance, comfort, general welfare and education of my daughter, SUSAN A. KLINGER. the [sic] receipt of my daughter, or of the person, school or institution, maintaining, comforting educating or otherwise promoting the general welfare of my daughter, SUSAN A. KLINGER, shall be a sufficient voucher for the Trustee. The necessity and propriety of such withdrawals, and the amount thereof, shall be determined by the Trustee, and its determination shall be final. 7. The Trust, in its final paragraph goes on to specifically state: Item Vill: ... I anticipate that my daughter, SUSAN A. KLINGER, may have difficulty in making a judgment in the event of my death. It is therefore my eamest hope that my Trustee will review the situation carefully, obtain such professional guidance as it deems 3 advisable, and avail itself of existing community resources so that SUSAN will receive as much support. help. and guidance as possible in establishing herself in as independent a position as she is capable of and one that will insure her the happiness that ism vprimarv concern. (Emphasis added) 8. SUSAN A. KLINGER is currently receiving public benefits from MA, SSI, and Mental Healtb/Mental Retardation programs administered by the Pennsylvania Department of Public Welfare. 9. The Trustee requests this Honorable Court to declare that the Trust, aforesaid referenced, is and shall constitute a Supplemental Needs Trust granting the Trustee discretion not to pay funds for the benefit of SUSAN A. KLINGER, which would disqualify SUSAN A. KLINGER from any public benefits to which she was entitled to prior to the death of Plaintiff, MARIAN C. KLINGER. 10. The Trustee, without the declaration of this Court, is unsure as to the rights, duties, and responsibilities of the Trustee in administering the Trust. II. The Trustee believes and therefore avers that the Trust as set forth above qualifies as a Supplemental Needs Trust in accordance with the Supreme Court of Pennsylvania' s decision in Langv. Commonwealth ofPennsvlvania. Department of Public Welfare, 258 A.2d 1335 (Pa. 1987). 12. Further, should the Court determine that the Trust is not a Supplemental Needs Trust as set forth in the Lang decision, then the remainder beneficiaries, CHRISTIAN CHURCHES UNITED and THE SALVATION ARMY OF HARRISBURG will be potentially denied any inheritance as all of the funds left in Trust for the beneficiary, SUSAN A. KLINGER, will be exhausted prior to her death. 4 13. The Trustee believes and therefore avers that the clear intention from the four comers of the Will and Trust document were for the Trustee to exercise the broadest possible discretion to provide for the welfare of SUSAN A. KLINGER and to insure that the charitable residual remainder beneficiaries be provided for. WHEREFORE, Plaintiffprays that (1) the Court enter a Declaratory Judgment that the Trust under the Will of Marian C. Klinger constitutes a Supplemental Needs Trust and granting the Trustee the broadest discretion not to make any distributions to SUSAN A. KLINGER which would disqualify her from public benefits; and (2) the Court grant other and further reliefas may be proper. Further, the Plaintiff requests this Honorable Court to issue a Citation upon the Commonwealth of Pennsylvania, Department of Public Welfare, the Attorney General's office, on behalf of the charities, as well as SUSAN A. KLINGER, CHRISTIAN CHURCHES UNITED, and THE SALVATION ARMY OF HARRISBURG in this matter. Respectfully submitted, Dated: ;;;'_-I::>-O~ SERRATELLI, SCHIFFMAN, BROWN & CALHOON, PC B~ ~ Steven J.; . ffinan, Esquire / J.D. No 25488 2080 glestown Road, Suite 201 Harrisburg, P A 1711 0 (717) 540-9170 5 VERlFICATION Understanding that the making of any false statement would subject me to the penalities of 18 Pa.C.S. Section 4904, the undersigned verifies that the statements made in the foregoing Complaint are true and correct, to the best of my knowledge, information and belief. l\ 11-1\ I 04- ~ By: /IZ- .~ Wachovia Bank ' L:\devangelisti\Klinger. Marion Estate\Dcclaratory Judgment Complaint 6 u/-D~- ~.3 ,", LAS!! WILL AJID rssrAMBJIT ~ MARIO. C. KLIBGSR I, MARIOR C. KLIRGER, of 3406 North Fourth Street, Harrisburg, Dauphin County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this as and for my Last Will and Testament, hereby revoking any and all prior wills and all codicils made by me at any time heretofore. I!!EM I: I direct that all my just debts and funeral expenses be paid from the assets of my estate as soon as practicable after my decease as a part of the expenses of the administration of my estate. ITEM. II: I direct that any and all inheritance, estate, succession and other death taxes of whatever nature and by whatever jurisdiction imposed, assessed against my estate or payable by reason of my death, shall be paid as soon as practicable after my decease as part of the expenses of the administration of my estate. ITEM III: I bequeath all certificates of deposit which I own to CORESTATES/HAMILTON BANK, of HarriSburg, pennsylvania, to hold in trust for the. benefit of my daughter, SUSAN A. KLINGER, in accordance with the terms of the Trust established for the benefit of SUSAN in ITEM VI of this Will, and the provisions of that Trust shall be incorporated herein by reference. INITIALS?1 aiL. . I~ IV: I g.ive and bequeath to my daughter, SUSAN A. KLINGER, the following: (a) My piano; (b) My record player and record collection, and (c) My four piece bedroom suite. ITEM V: I give and bequeath to my sister, ARLENE KLINGER, of pottsville, Pennsylvania, the following (a) Marble top (oval) table currently located in the living room at my personal residence; and (0) Two (2) antique plaques with convex glass currently located in my bedroom at my personal residence. ITEM VI: All of the rest residue and remainder of my estate, real, personal or mixed, of whatever nature and wheresoever the same may be situate, unto CORESTATES/HAMILTON BANK of Harrisburg, Pennsylvania, as Trustee, and direct that: (A) The Trustee shall hold as a trust estate to the benefit of my daughter, SUSAN A. KLINGER, all the property herein devised and bequeathed, together with any other funds from any source which may be added hereto, and shall: ( 1) Hold as a trust for my daughter, SUSAN A. KLINGER, and payor apply so much of the income or principal of the trust as in its discretion it deems is necessary for the support, maintenance, education and general welfare of SUSAN A. KLINGER. 2 INITIALS""J, It;:::: I (2) Payments on behalf of the beneficiary may be applied directly or may be paid to the person or institution with whom the beneficiary resides or who has the care or control of such beneficiary, without the intervention of a guardian. (3) The riqhts, titles, benefits, interests and estate of the beneficiary of this Trust shall not be subject to the rights or claims of their creditors nor subject nor liable to any process of law or court, and all the income, principal and other benefits from or under any trust herein created shall be payable and deliverable only, solely, exclusively and personally to the designated beneficiary hereunder at the time entitled to take the same under the term of this instrument. (4) At the death of my daughter, SUSAN A. KLINGER, or at my death if she should predecease me, the total property being held in trust for SUSAN shall be distributed equally among those of her children who are then living. If there are no such children, said property shall be distributed as follows: 1. The balance then remaining shall be divided equally between the following: (a) The Christian Churches United, of Harrisburg, Dauphin County, pennsylvania, for local cOllllllunity use only in such manner as 3 INITIALS~~./L:.. . , its respective governing body may determine; and (b) To The Salvation Army of Harrisburg, Dauphin County, Pennsylvania, for local community use only. in such manner as its respective governing body may determine. (B) The Trustee and its successors and assigns shall have the following powers in addition to those given by law, to be exercised in its sole discretion: ( 1 ) The Trustee shall hold. and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not limited to United States Treasury Notes and United States Government Bonds 60 as to cause no reduction in the principal amount of said fund during the administration of the Trust Fund. ( 2 ) The Trustee is granted full power to retain and is granted full power to sell, lease, mortgage, exchange or otherwise dispose of any or all of the property in the Trust Fllnd, both real and personal, with or without Order of Court and at public or private sale or sales, as it may deem proper. (3) The Trustee, in the exercise of its discretion, shall have the right to withdraw income or installments 4 INITIAL's.a .C ../( ~ of principal and pay it over unto my daughter, SUSAN A. KLINGER, or to any person, school, or institution, from time to time, for' the maintenance, comfort, general welfare and education of my daughter, SUSAN A. KLINGER. the receipt of my daughter, or of the person, school or institution, maintaining, comforting educating or . otherwise promoting the general welfare of my daughter, SUSAN A. KLINGER, shall be a sufficient voucher for the Trustee. The necessity and propriety of such withdrawals, and the amount thereof, shall be determined by the Trustee, and its determination shall be final. (4) The Trustee may at any time receive from any other source, any real or personal property as addition to this Trust, by deed, will, life insurance policy or in any other manner. (5) To exercise all power, authority and discretion given by this instrument after the termination of any Trust created herein until the same is fully distributed. ITEM VXI: I hereby appoint as guardian of the person of my daughter, SUSAN A. KLINGER, Mrs. Elaine Rissinger, of 1760 Rosedale Avenue, Middletown, Dauphin County, Pennsylvania. U'EM VIII: I appoint as Executor hereunder, CORESTATES/HAMILTON BANK of HarriSburg, Pennsylvania. I appoint as Trustee hereunder, CORESTATES/HAMILTON BANK of Harrisburg, Pennsylvania. I anticipate that my daughter, SUSAN A. KLINGER, may have difficulty in making a judgment in the event of my death. It 5 INITIAL~C./A:. " is therefore my earnest hope that my Trustee will review the situation carefully, obtain such professional guidance as it deems advisable, and avail itself of existing community resources so that SUSAN will receive as much support, help, and guidance as possible in establishing herself in as independent a position as she is capable of and one that will insure her the happiness that is my primary concern. IN WITNESS WHEREOF, I have set my hand and seal to this, my r this 8 day of -YYlAt2-c:.~ , 1995 ~~n~r hJ Last Will and Testament, 6 -.-:\ .... . .,:--" ..-...,:. .:- ....... . ,:", -~ -: , " ';. ...~. ~.\ .......~ '. ') -~..::_~~ ---: The preceding instrument, consisting of this and six (6) other typewritten pages, initialed at the bottom of each page for security purposes, was on the date thereof signed, published and declared by MARION C. KLINGER, Testatrix herein named, as and for her Last Will and Testament in our presence, who, at her request, in her presence and in the presence of each other, have subscribed our names as witnesses whereof. COMMONWEALTH OF PENNSYLVANIA COUNTY OF DAUPHIN SS. We, the Testatrix and Witnesses, whose names are signed to the foregoing instrument, being first duly sworn, do hereby declare to the undersigned that the Testatrix signed and executed the instrument as her Last Will, that she signed willingly, and executed it as her free and voluntary act for the purposes therein contained, and that each of the witnesses, in the presence and hearing of the Testatrix, was at the time eighteen (18) years of age or older, of sound and disposing mind and under no constraint or undue influence. .', -. " ". .....- ...... ~ .-\.: .... . .,'\:....~.... -' ~.'7' .'~. ~:~~~:>.; .' ~._--~~ Sworn to and subscribed before m~ this R tf-I.... day of ~ t-c.-I... , 1995. ~ L~ Not ry !iiC My comm' sion expires: " I ~~~~- 'I J' 7 fLu: l,;l __ ?,\:)q\o~ *' COMMONWEALTH OF PENNSYLVANIA DEl,ARTMENT OF PUBLIC WELFARE 3' Floor West, Health & Welfare Building Harrisburg, P A 17105 Lisa B. Dees Assistant Counsel Office of Legal Counsel Telephone: 717-783-0881 Fax: 717-772-0717 E-mail: Idees(cj)state.Da.us March 17,2005 Lacy Hayes, Jr., Esquire 2216 Walnut Street Harrisburg, P A 17103 7l7-234-1831(Via Facsimile) Hard Copy via First Class Mail Re: Marian C. Klinger Supplemental Needs Trust Dear Attorney Hayes: I have reviewed the Marian C. Klinger Supplemental Needs Trust. The Department has no objections to the resources that were inherited by Marian Klinger being transferred to a Supplemental Needs Trust. In addition, the Department will exclude this trust as a resource for purposes of determining eligibility for Medical Assistance- Nursing Horne Care (MA-NHC). If you have any other questions regarding this matter, please feel free to contact me. V e~ truly y~ur\ ~~.lJh- Lisa B. Dees Klinger Supplemental Needs Trust Approval ~.u{O- .l\1l0$ COMMO~THOFPENNSytVAN~ OFFICE OF ATTORNEY GENERAL February 4, 2005 TOM CORBETT ATTORNEY GENERAL Charitable Trusts & Organizations Section 14" Floor, S!nlwberry Square Harrisburg, Pennsylvania 17120 717-783-2853/717-787-1190 (Fax) mfoerster@attomeygeneral gov Steven J. Schiffman, Esquire Serratelli, Schiffinan, Brown & Calhoon 2080 Linglestown Road Harrisburg, P A 17 \l 0-9670 Re: Trustee ofTlUfW of Marion C. Klinger v. Commonwealth of Pennsylvania, et al. 21-2004-0043 Dear Mr. Schiffman: This will acknowledge receipt of notice regarding the above captioned matter. I have reviewed the Citation, Order, Complaint and Exhibit that you have supplied and have no objection to the proposed relief. Please provide me with a copy of the final Decree so I may complete my file. Please be advised that the above review was made pursuant to the parens patriae authority of this Office and is limited to that function. Thank you for your time and consideration ofthis matter. Imt! CONSENT I, Lacy Hayes, Jr., Esquire, appointed by this Honorable Court as guardian ad litem for Susan A. Klinger, have read the Motion to Issue Final Order to which this Consent is attached, and I consent in the relief being requested. 4/tlres JOHN 'LA~SSON GENERAL n .1(1 l (/".,"- III L ^ . l , ' ~ :) LAWRENCE R. MORETZ TERRITORiAl COMMANDER THE SALVATION ARMY FOUNDED IN 1865 BY WILLIAM AND CATHERINE BOOTH January 13, 2005 TERRITORIAL HEADQUARTERS LEGAL DEPARTMENT 440 WEST NYACK ROAD. P,O. BOX C-635 WEST NYACK, NY 10994-1739 WNW.SALVATIONARMY-USAEAST.ORG TELEPHONE (845) 620-7200 FAX (845) 620-7753 Steven J. Schiffman, Esq. Suite 201 2080 Linglestown Road Harisburg, P A 17110-9670 Re: Marion C. Klinger Estate Harrisburg, Pennsvlvania Dear Mr. Schiffinan: This will acknowledge receipt of your correspondence dated January3, 2005 notifying us of our interest in the aforementioned estate. We appreciate your having forwarded to us a copy of the testamentary document so that we can be assured of fulfilling the wishes of Ms. Marion C. Klinger. If our interest is of a residuary nature we will require a copy of accountings that are prepared. Would you also please express to the family of Ms. Marion C. Klinger our extreme gratitude at being remembered in this way. We are grateful for the many programs that are supported by the generosity of people like Ms. Marion C. Klinger. We look forward to working with you on this matter. Please do not hesitate to contact us if we can bf any additional assistance to you. We can be reached at the above address. Our direct fax line number is 1-845-620-7753. The direct telephone number is 1-845-620-7333 or via e-mail at RALLEN@USE.SALVATIONARMY.ORG. Sincerely yo s1 i d. jVZ~ Thomas V. Mack CORPORATE SECRETARY gl c: Major Robert Goding ;4 RECEIVED APR 19. W ACHOVIA BANK, Trustee of the Trust Under Will of Marion C. Klinger, Plaintiff : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY : PENNSYL VANIA v. : ORPHANS' COURT DIVISION COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF PUBLIC WELFARE, CHRISTIAN CHURCHES UNITED OF HARRISBURG, and THE SALVATION ARMY OF HARRISBURG, and SUSAN A. KLINGER. : NO.: 21-04-0043 ORDER f'..,) Defendants 1..0 AND NOW, this 1t~dayof ,4f7""'{ ,2005,afterconsiderationoftheMotion of the Plaintiff to issue a final judgment under Plaintiff's Complaint for Declaratory Judgment, and after having reviewed the consents attached to the Motion and having no objections being filed or answers being filed by any of the parties served, it is HEREBY ORDERED that Plaintiff's prayer for declaratory judgment is GRANTED and that the Trust Under Will of Marion C. Klinger hereby constitutes a Third Party Supplemental Needs Trust which grants the Trustee the discretion not to make any distributions to Susan A. Klinger which would disqualify her from public benefits and that the Trust itself shall not constitute an available resource for purposes of determining eligibility for medical assistance/nursing home care (MA/NHC). 1JuJo~ COPI E~ rx\.A I LE1> TO', li~ DEE~ (DEPr OF&UL\JtLfA-R.E: J IHt:Sf-XLVAlTOt-.L ARm~ (Th<RITOR\Al-H~ sj ~~El FCE:R;)~ (I\TN'(ll2Nt:RALI C.~ARlT1\BLE TRu~\) C ~ R15 T/ AtJ c.H-UJ~ttE5 LlNl Tf::() Of=: I+aq ~E ~ ~lV ATION~'f -(l'\P(RR\SBuRC:) . S~'~Rt\TELLl ,ScH, PAvI~1 '""Rl>^1.1I.:.J na, Lu 0 n BY THE COURT: J J. If!. . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO 80X 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-16D7 EX AFP (03-05) F R MARTSOLF SERRATELLI ETAL 2080 LINGLESTOWN HBG DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-20-2005 KLINGER 12-12-2003 21 04-0043 CUMBERLAND 101 MARION C Amount R_itt.d RD PA 17110 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, $u~it the upper portion of this for. with your tax p.yment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ......................................~........................................................................ REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF KLINGER MARION C FILE NO.21 04-0043 ACN 101 DATE 06-20-2005 THIS STATEHENT IS PROVIOEO TO ADVISE OF THE CURRENT STATUS OF THE STATEO ACN IN THE NAHEO ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-06-2005 PRINCIPAL TAX DUE: 7,693.94 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-11-2004 CD003673 280.00 5,320.00 09-10-2004 CD004371 .00 2,166.00 06-06-2005 REFUND .00 72.06- TOTAL TAX CREDIT 7,693.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A nCREDITn (CRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOHN FOR INSTRUCTIONS. I Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/01/2005 MARTSOLF F R 2080 LINGLESTOWN RD SUITE 201 HARRISBURG, PA 17110 RE: Estate of KLINGER MARION C File Number: 2004-00043 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. I, for decedents dying on or after July I, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 12/12/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, ~ ~-'AJJ$-~ GLENDA FARNER STRASBADGH REGISTER OF WILLS cc: File Personal Representative(s) Judge 111, Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17013 Phone: (717) 240-6345 Date: 11/15/2005 WACHOVIA BANK NA C/O PATRICIA A JACKSON 100 NORTH QUEEN ST PO BX 3959 LANCASTER, PA 17604 RE: Estate of KLINGER MARION C File Number: 2004-00043 Dear Sir/Madam: It has corne to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO.1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing is due by: 12/12/2005 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, .~~~ J' .,....r GLENDA FARNER STRASBAUGH REGISTER OF WILLS cc: File Counsel Judge . -~~41 -- ',,\dC--!()Vid Bank. :\j.A. D;..\P,(:~O:) l.Oe f\Jorth Queen Street Pest Office Box 3959 '~ancastel. PA 17604 November 10, 2005 WACHOVIA TRUST Register of Wills of Cumberland County 1 Courthouse Square Carlisle, P A 17013 RE: Marion C. Klinger Estate File No. 2004-0043 Dear Sir or Madam: Wachovia Bank, NA is the executor of the Estate of Marion C. Klinger. At this time we would like to file the enclosed First and Final Account without adjudication. Enclosed you will find a check in the amount of $ 15.00 to cover the filing fee. We have also enclosed the Status Report for filing. We would appreciate you time stamping the extra copies and returning them in the envelope provided. If you have any questions, please feel free to contact our office at 717-291-3431. :;;?.. Sincer IY" . ') . I. - t>&/.. . , . ~ Kim E. Garrett Estate Settlement Consultant Associate cc: Steven 1. Schiffman, Esquire .~ ~ IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PA. ORPHANS' COURT DIVISION WILL NO. 21-04-0043 ESTATE OF MARION C. KLINGER FIRST AND FINAL ACCOUNT OF WACHOVIA BANK, N.A. EXECUTOR Social Security #: Date of Death: Date of Executor's Appointment: Date of First Complete Advertisement: Accounting for the period: 206-10-9795 12/12/03 01/15/04 02/04/04 12/12/03 to 09/30/05 Purpose of Account: The Executor offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Counsel: Steven J. Schiffman, Esquire Serratelli, Schiffman, Brown & Calhoon, P.C. 2080 Linglestown Road - Suite 201 HarriSburg, PA 17110 Telephone No. 717-540-9170 Administrator: Patricia A. Jackson Vice President Senior Estate Settlement Consultant 100 N. Queen Street Lancaster, PA 17604 Telephone No. 717-291-3616 1501897627 :i I - 1 - ~o ~ " .. TOTAL GROSS ESTATE PRINCIPAL Receipts Net Gain on Sales or Disposition Less Disbursements: Debts of Decedent Death Taxes Funeral Expenses Administration - Misc. Exp. Federal State and Local Taxes Legal Fees Fiduciary Fees Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand For Information: Investments Made INCOME Receipts Less Disbursements Balance before Distributions Distributions to Beneficiaries Income Balance on Hand COMBINED BALANCE ON HAND Affidavi t 1501897627 SUMMARY OF ACCOUNT PAGES $ 305,801.24 ---------------- ---------------- 3-4 $ 5-6 7-8 $ 8 8 8-9 10 10-11 11 12 13 14 15-19 20 21 22 23 - 2 - 4,628.31 7,486.00 8,859.00 3,402.08 765.00 6,425.00 14,883.00 $ 299,257.98 3,283.52 302,541.50 $ -46,448.39 256,093.11 -256,093.11 .00 $ $ 6,543.26 -128.00 $ 6,415.26 -6,415.26 $ .00 $ .00 ---------------- ---------------- PRINCIPAL RECEIPTS INVENTORY FILED Assets listed in INVENTORY per copy attached ADJUSTMENTS TO INVENTORY 12/13/03 RECEIVED AS: Wachovia Personal Trust Money Market SHOULD BE: Wachovia Personal Trust Money Market SUBSEQUENT RECEIPTS 01/16/04 Blue Ridge Memorial Gardens Contract & Deed #7399 for Lots 124-C for Susan Klinger OWner-Marion Klinger 01/16/04 Prudential Ins Co Pol #19656575 Susan A Klinger Ins Marion Klinger Bene Face Amount $1,000 02/06/04 2.498 Units American Balanced Fd Cl C 02/18/04 Prudential Life Insurance Proceeds of Contract #40553461 Face Amount of Policy 02/18/04 Prudential Life Insurance Proceeds of Contract #40553461 Paid Up Additional Insurance 02/18/04 Prudential Life Insurance Proceeds of Contract #40553461 Termination Dividend FORWARD 1501897627 - 3 - $ 29,431.92 29.239.38 $ $ 290,231.58 -192.54 1. 00 1. 00 545.68 2,000.00 6,526.30 66.00 $ 299,179.02 FORWARD PRINCIPAL RECEIPTS (cont'd) SUBSEQUENT RECEIPTS (cont'd) 02/18/04 Prudential Life Insurance Proceeds of Contract #40553461 Premium Adjustment 06/29/05 PA Department of Revenue PA Inheritance Tax Refund TOTAL PRINCIPAL RECEIPTS 1501897627 - 4 - $ 299,179.02 6.90 72.06 $ 299,257.98 --------------- --------------- PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 12/17/03 $25,000 Federal National Mortgage Association Dtd 02/05/1998 5.75% Due 02/15/2008 Net Proceeds Acquisition Value 27,442.90 27,445.31 $ 2.41 01/23/04 $25,000 Federal Horne 01/16/2001 5.25% Due Net Proceeds Acquisition Value Ln Mtg Corp Bd Dtd 01/15/2006 26,633.79 26,617 .19 $ 16.60 01/23/04 $25,000 US Treasury Nt 4.625% Due 05/15/2006 Net Proceeds Acquisition Value Dtd 05/15/2001 26,577.15 26,507.81 69.34 01/23/04 $25,000 US Treasury Nts Bd Dtd 05/15/2002 4.375% Due 05/15/2007 Net Proceeds 26,636.72 Acquisition Value 26,468.75 167.97 01/23/04 $25,000 Federal Horne Ln Bk Bd Dtd 04/17/2001 4.875% Due 04/16/2004 Net Proceeds 25,216.50 Acquisition Value 25,320.31 103.81 01/23/04 $25,000 Federal Horne Loan Bank Bd Dtd 12/15/2003 1.8% Due 06/15/2005-2004 Net Proceeds 24,950.00 Acquisition Value 25,000.00 50.00 02/06/04 38 Shs. Prudential Financial Inc., Common Net Proceeds Acquisition Value 1,689.40 1.570.92 118.48 FORWARD $ 372.39 $ 156.22 1501897627 - 5 - PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAIN LOSS FORWARD $ 372.39 $ 156.22 02/19/04 727.574 Units American Balanced Fd Cl C Net Proceeds 12,838.09 Acquisition Value 12,754.37 83.72 02/23/04 400 Shs. Honeywell, Inc., Common Net Proceeds 14,371.33 Acquisition Value 12,420.00 1,951.33 02/23/04 1,129 Shs. Oracle Corporation, Common Net Proceeds 15,477.86 Acquisition Value 14,445.56 1,032.30 03/24/04 $10,000 M & T Bank C/D#31003914154643 Dtd 01/21/2004 Pays Monthly 1.19% Due 01/24/2005 Net Proceeds 10,996.35 Acquisition Value 10,996.35 03/24/04 $15,000 M & T Bank C/D#31003914376411 Dtd 12/16/2003 Pays Monthly 1.98% Due 12/16/2005 Net Proceeds 15,000.00 Acquisition Value 15,000.00 03/24/04 $10,000 M & T Bank C/D#31003914376130 Dtd 12/19/2003 Pays Monthly 1.98% Due 12/19/2005 Net Proceeds 10,000.00 Acquisition Value 10,000.00 03/24/04 $10,200 M & T Bank C/D#31003914375992 Dtd 01/16/2004 Pays Monthly 1.19% Due 01/16/2005 Net Proceeds 10,200.00 Acquisition Value 10,200.00 TOTALS $ 3,439.74 $ 156.22 -------------- -------------- -------------- -------------- NET GAIN TRANSFERRED TO SUMMARY $ 3,283.52 -------------- -------------- 1501897627 - 6 - DISBURSEMENTS OF PRINCIPAL DEBTS OF DECEDENT 12/08/03 Wachovia Bank, N.A. Checking Account #1000613408234 Check Issued Prior to Death Honored Subsequent Thereto Devaney & Co Service 01/09/04 Wachovia Bank, N.A. Fiduciary Fee on Market Value $161,998.21 01/27/04 Credit Plus Collection Services West Shore EMS - Date of Service 9/26/03 to Holy Spirit Hospital Debtor No:282205 01/27/04 Pharmerica Account #57110101849 - Balance OWed for Prescriptions Issued in November 2003 02/10/04 Morgan Stanley Liquid Asset Money Market Fund 02/26/04 M & T Bank Checking Account #51853892 Check Issued Prior to Death Honored Subsequent Thereto Alent Pharmacy Services 02/27/04 Messiah Village Nursing Home Care - Resident Number 100320 03/09/04 PA Department of Revenue State Income Tax Due 03/09/04 Devaney & Co., P.C. Tax Preparation Fee FORWARD 1501897627 - 7 - $ 562.50 202.50 514.80 120.79 86.13 17.79 2,145.49 510.00 350.00 $ 4,510.00 FORWARD DISBURSEMENTS OF PRINCIPAL (cont'd) DEBTS OF DECEDENT (cont'd) 04/12/04 Penn Credit Corporation Cumberland County 2003 County & Township per Capita Tax - A/C#723486903 ID#B0092666 09/29/04 Credit Plus Collection Services Account #08242614-MO West Shore EMS Services on 9/26/03 FEDERAL ESTATE AND INHERITANCE TAXES Reqister of Wills PA Inheritance Tax 03/10/04 Payment on Account 03/10/04 Less 5% Discount 09/07/04 Payment on Account with Extension Request FUNERAL EXPENSES 01/15/04 Myers Funeral Home, Inc. Funeral Arrangements ADMINISTRATION - MISCELLANEOUS EXPENSES 02/11/04 Frederick R. Martsolf, Esqire Reimbursement for Probate Fees 319.00 and Advertising 75.00 FORWARD 1501897627 - 8 - $ 5,600.00 -280.00 2,166.00 $ $ 4,510.00 28.50 89.81 $ 7,486.00 394.00 $ 394.00 $ 4,628.31 7,486.00 8,859.00 20,973.31 DISBURSEMENTS OF PRINCIPAL Ccont'd) FORWARD ADMINISTRATION - MISCELLANEOUS EXPENSES (cont'd) 03/18/04 Serratelli, Schiffman, Brown & Calhoon P.C. Reimbursement for Estate Advertisement Sentinel 07/15/04 Serratelli, Schiffman, Brown & Calhoon P.C. Miscellaneous Expenses 10/08/04 Register of Wills Cumberland County Inventory Filing Fee 12/09/04 Serratelli, Schiffman, Brown & Calhoon P.C. Miscellaneous Expenses 01/12/05 Serratelli, Schiffman, Brown & Calhoon P.C. Reimbursement of Expense for Filing Complaint 03/17/05 Register of Wills Inheritance Tax Return Filing Fee 06/10/05 M. Klinger TUW FBO Susan Klinger Reimbursement for Legal Fees Regarding Guardian Ad Litem Paid To L. Hayes from the TUW 08/04/05 Serratelli, Schiffman, Brown & Calhoon P.C. Miscellaneous Expenses 09/29/05 Register of Wills Cumberland County Filing Fee to File Informal Accounting Without Adjudication FORWARD 1501897627 - 9 - $ 394.00 $ 64.49 37.50 16.00 155.09 55.00 15.00 2,587.50 62.50 15.00 20,973.31 3,402.08 $ 24,375.39 DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 24,375.39 FEDERAL STATE AND LOCAL TAXES 03/07/05 US Treasury Fiduciary Income Tax Due per Return FYE 11/30/04 $ 593.00 03/07/05 PA Department of Revenue Fiduciary Income Tax Due per Return FYE 11/30/04 172.00 765.00 LEGAL FEES Serratelli, Schiffman, Brown & Calhoon P.C. Counsel Fee 02/11/04 $ 1,017.00 03/18/04 327.00 04/12/04 183.00 06/10/04 90.00 08/11/04 62.50 11/18/04 2,006.00 12/09/04 388.50 01/12/05 275.00 02/22/05 194.00 03/09/05 260.00 OS/26/05 637.50 FORWARD $ 5,440.50 $ 25,140.39 1501897627 - 10 - DISBURSEMENTS OF PRINCIPAL (cont'd) LEGAL FEES (cont'd) Serratelli, Schiffman, Brown & Calhoon P.C. Counsel Fee (cont'd) Balance to be Paid 03/09/04 Devaney & Co., P.C. Counsel Fee FIDUCIARY FEES Wachovia Bank, N.A. Executor Fee Payment on Account 04/18/05 Balance to be Paid TOTAL DISBURSEMENTS OF PRINCIPAL 1501897627 FORWARD $ 5,440.50 559.50 $ 7,442.00 7,441.00 - 11 - 6,000.00 425.00 $ 25,140.39 6,425.00 14,883.00 $ 46,448.39 --------------- --------------- DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES Wachovia Bank, N.A. Trustee Under the Will of Marion C. Klinqer FBO Susan Klinqer Account #4013898175 Cash 05/09/05 09/29/05 $ 220,000.00 16,749.71 $ 236,749.71 05/05/05 $20,000 Discover Bk Greenwood Del Ctf Dep OS/21/2003 Fixed Act/365 Semi Annu Callable 5.35% Due OS/21/2018-2006 19,341. 40 05/05/05 Prudential Ins Co Pol #19656575 Susan A Klinger Ins Marion Klinger Bene Face Amount $1,000 1. 00 05/05/05 Blue Ridge Memorial Gardens Contract & Deed #7399 for Lots 124-C for Susan Klinger OWner-Marion Klinger 1.00 $ 256,093.11 TOTAL DISTRIBUTIONS OF PRINCIPAL TO BENEFICIARIES $ 256,093.11 --------------- --------------- 1501897627 - 12 - TOTAL PRINCIPAL BALANCE ON HAND 1501897627 PRINCIPAL BALANCE ON HAND VALUE AT 09/30/2005 $ FIDUCIARY ACQUISITION VALUE .00 $ .00 ---------------- ---------------- ---------------- ---------------- - 13 - PRINCIPAL INVESTMENTS MADE 12/15/03 $25/000 Federal Home Loan Bank Bd Dtd 12/15/2003 1.8% Due 06/15/2005-2004 TOTAL PRINCIPAL INVESTMENTS MADE 1501897627 - 14 - $ $ 25,000.00 --------------- --------------- 25/000.00 RECEIPTS OF INCOME Federal Home Ln Bk Bd Dtd 04/17/2001 4.875% Due 04/16/2004 01/23/04 Interest $25,000 Federal Home Ln Mtq Corp Bd Dtd 01/16/2001 5.25% Due 01/15/2006 01/15/04 Interest $25,000 01/23/04 Interest $25,000 Federal Home Loan Bank Bd Dtd 12/15/2003 1.8% Due 06/15/2005-2004 01/23/04 Interest $25,000 Federal National Mortqaqe Association Dtd 02/05/1998 5.75% Due 02/15/2008 12/17/03 Interest $25,000 US Treasury Nt Dtd 05/15/2001 4.625% Due 05/15/2006 01/23/04 Interest $25,000 US Treasury Nts Bd Dtd 05/15/2002 4.375% Due 05/15/2007 01/23/04 Interest $25,000 FORWARD 1501897627 Bonds - 15 - $ 120.31 29.17 $ 138.81 149.48 47.50 19.96 133.41 126.20 $ 615.36 1501897627 - 16 - .. . RECEIPTS OF INCOME (cent'd) FORWARD $ 43.87 $ 1,751.38 Certificates of Deposit (cont'd) M & T Bank C/D#31003914375992 Dtd 01/16/2004 Pays Monthly 1.19% Due 01/16/2005 (cont'd) 03/24/04 Interest $10,200 4.42 48.29 M & T Bank C/D#31003914376130 Dtd 12/19/2003 Pays Monthly 1.98% Due 12/19/2005 12/19/03 Interest $10,000 $ 1.53 01/20/04 Interest $10,000 16.83 02/26/04 Interest $10,000 16.83 03/16/04 Interest $10,000 15.74 03/24/04 Interest $10,000 2.71 53.64 M & T Bank C/D#31003914376411 Dtd 12/16/2003 Pays Monthly 1.98% Due 12/16/2005 12/17 /03 Interest $15,000 $ 0.57 01/16/04 Interest $15,000 25.25 02/26/04 Interest $15,000 25.24 03/16/04 Interest $15,000 23.62 03/24/04 Interest $15,000 6.51 81.19 FORWARD $ 1,934.50 1501897627 - 17 - RECEIPTS OF INCOME (cant I d) FORWARD $ 1,934.50 Distributions on Cash Equivalents Wachovia PT Money Market 01/02/04 $ 10.97 02/02/04 31.67 02/02/04 9.87 03/01/04 106.08 04/01/04 140.35 05/03/04 153.68 06/01/04 157.04 07/01/04 157.85 08/02/04 187.37 09/01/04 220.25 10/01/04 246.03 11/01/04 292.50 12/01/04 311.32 01/03/05 361. 45 02/01/05 412.45 03/01/05 409.14 04/01/05 480.75 FORWARD $ 3,688.77 $ 1,934.50 1501897627 - 18 - RECEIPTS OF INCOME (cont I d) FORWARD $ 3,688.77 $ 1,934.50 Distributions on Cash Equivalents (cont'd) Wachovia PT Monev Market (cont'd) 05/02/05 507.18 06/01/05 128.44 07/01/05 52.82 08/01/05 58.06 09/01/05 62.58 4,497.85 Cash Cash 01/26/04 Wachovia Bank, N.A. Checking Account #1000613408234 Interest to Closing $ 0.20 02/18/04 Prudential Life Insurance Death Claim Contract #40553461 Postmortem Dividend 73.39 02/18/04 Prudential Life Insurance Death Claim Contract #40553461 Interest from Date of Death 37.04 02/26/04 M & T Bank Checking Account #51853892 Interest to Closing 0.28 110.91 TOTAL RECEIPTS OF INCOME $ 6,543.26 --------------- --------------- 1501897627 - 19 - DISBURSEMENTS OF INCOME FEDERAL STATE AND LOCAL TAXES 03/07/05 PA Department of Revenue Fiduciary Income Tax Due per Return FYE 11/30/04 $ 128.00 TOTAL DISBURSEMENTS OF INCOME $ 128.00 --------------- --------------- 1501897627 - 20 - DISTRIBUTIONS OF INCOME TO BENEFICIARIES Wachovia Bank, N.A. Trustee Under the Will of Marion C. Klinqer FBO Susan Klinqer Account #4013898175 Cash 05/05/05 09/29/05 $ 7,147.59 301.90 $ 7,449.49 08/17/05 Refund of Over Distribution of Income -1,034.23 $ 6,415.26 TOTAL DISTRIBUTIONS OF INCOME TO BENEFICIARIES $ 6,415.26 --------------- --------------- 1501897627 - 21 - TOTAL INCOME BALANCE ON HAND 1501897627 INCOME BALANCE ON HAND VALUE AT 09/30/2005 FIDUCIARY ACQUISITION VALUE $ .00 $ ---------------- ---------------- ---------------- ---------------- Executor - 22 - .00 ~ , COMMONWEALTH OF PENNSYLVANIA: COUNTY OF L~tn(l6ier SS: Patricia A. Jackson, Vice President, of Wachovia Bank, N.A., Executor, affirms, declares and says that the foregoing Account, as stated, is true and correct to the best of her knowledge and belief and that the grant of letters and the first complete advertisement thereof occurred more than four months before the filing of the account. Affirmed and subscribed to before me this 7'^ day of O(~ A.D., 2005 L COMMONWEALTH OF PENNSYLVANIA Notarial Seal Rose M. Liebl, Notary Public City Of Lancaster, Lancaster County My Commission Expires Jan. 29, 2009 Member, Pennsylvania Association of Notaries 1501897627 - 23 - . , (2u;oL l Q...:11 ~t)5 TOM CORBETT ATTORNEY GENERAL COMMONWEALTH OF PENNSYLVANIA OFFICE OF ATTORNEY GENERAL October 26, 2005 Charitable Trusts & Organizations Section 14th Floor, Strawberry Square Harrisburg, Pennsylvania 17120 717-783-2853/717-787-1190 (Fax) m foerster@attomeygeneral.gov SLeven J. Schiffman Seratelli Schiffman Brown & Calhoun 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110 Re: Estate of Marion C. Klinger 21-2004-0043 Dear Mr. Schiffman: This will acknowledge receipt of the notice regarding the above captioned matter. I have reviewed the Will, Account and any other materials that you have supplied and have no objection. Please send me a copy of the executed charitable release so I may complete my file. Please be advised that the above review was made pursuant to the parens patriae function of this Office and is limited to that function. Thank you for your time and consideration of this matter. /mtf STATUS REPORT UNDER RULE 6.12 Name of Decedent: Marion C. Klinger Date of Death: 12/12/2003 File Number: 21-04-0043 Pursuant to Rule 6.12 of the Supreme Court Orphans' Curt Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes x No 2. Ifthe answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to NO.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No X b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes x No d. Copies of the receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. ~~~~ -) Date:-. II/1ql0S via Bank, NA - Executor ~t~ 1..... Ki E. Garrett, Trust Officer Wachovia Bank, NA 100 N Queen Street (P A6907) Lancaster, PA 17603 (717) 291-3431 Capacity: Personal Representative (MAR: rmf/ AM3) ~ ~_ .. ... TRUST COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA r-.= -> - ORPHANS' COURT DIVISION c-. ,, ~ ~ - -, _~ r•~ NAME OF TRUST - ~ -_. ' ~i (TRUST UNDER WILL OF MARION C. KLINGER - =-~ : ;~ , OY ., •_ . TRUST UNDER DEED OF `~ DATED MARCH S, 199.5 No. 21-04-0043 PETITION FOR ADJUDICATION / STATEMENT OF PROPOSED DISTRIBUTION PURSUANT TO Pa. O.C. Rule 6.9 This form may be used in all cases involving the Audit of Tj-~ist Accounts. If space is irasufficierat, Yiders may be attached. INCL UDE ATTA CHMENTS A T THE BACK OF THIS FORM. Naive of Counsel: STEVEN J. SCHIFFMAN, ESQ. Supreme Court LD. No.: 25488 Name of Law Firm: SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. Address: 2080 LINGLESTOWN ROAD, SUITE 201, HARRISBURG, PA 17110 Telephone: 717-540-9170 Fax: 717-540-5481 Form OC-U3 rev l0.13.06 Page 1 of 10 A . f ~ Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER 1. Name(s) and address(es) of Petitioner(s): Petitioner: Petitioner: Name: WACHOVIA TRUST Address: 350 EAST LAS OLAS BLVD. FORT LAUDERDALE, FL 33301 2. Check if any of the following issues are involved in this case: A. Appointment of Tnistee ....................................... .... ^ B. Interpretation ............................................... .... ^ C. Discharge of Trustee ......................................... .... ^ D. Transfer of Sittts ............................................. .... ^ E. Appointment of Ad Litem ...................................... .... ^ F. Minor, Unborn or Unascertained Beneficiary(ies) .................. .... ^ G. Principal Distribution ......................................... .... ^ H. Partial/Full Termination of Trust ................................ .... ^/ I. Missing Beneficiary(ies) ...................................... .... ^ J. Cy Pres .................................................... .... ^ K. WilliamsonIssue* ........................................... .... ^ L. Other Issues ................................................ .... ^ List: Please note: A detailed explanation of issues checked should be set forth at item 13 below. * See Williamson Estare, 368 Pa. 343, 82 A.2d 49 (1951), if Trustee was also Executor of the settlor/decedent's estate and recei~~ed commissions in such capacity. Forn: OC-0? rev 10.13.06 Page 2 of 10 Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER 3. Testamentar, Trust: Decedent's date of death: DECEMBER 12, 2003 Date of Decedent's Will: MARCH 8, 1995 Date(s) of Codicil(s): Date of probate: JANUARY 15, 2004 OY Inter Yivos Trust: Date of Trust: Date(s) of Amendment(s): 4. A. If any other Court has taken jurisdiction of any matter relating to this Tnist, explain: B. Identify all prior accountings and provide dates of adjudication. 5. A. State how each Trustee was appointed: WACHOVIA WAS APPOINTED UNDER WILL B. If a Petitioner is not a Trustee, explain: Form OGO? rev 10.13.06 Page 3 of 10 Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER State how and when the present fund was awarded to Tn~stee(s): By the Estate of Marion C. Klinger on or about Novcmber 10, 2005. First and Final Accounting without adjudication filed with Cumberland County Register of Wills on November 19, 2005. 7. Period covered by accounting: 5/5/2005 to 9/15/2008 Current fair market value of the Trust principal is $ 2 5 9 , 21 4 . 9 0 (See page 14 of Account.) 9. State concisely the diapositive provisions of the Trust: Trust Under Will of Marion C. Klinger to be maintained for benefit of Susan A. Klinger, daughter. At the death of daughter (Susan Klinger died on February 14, 2007), the total property being held in trust for Susan shall be distributed to her children (None). If there are no children, then distribution shall be equally between Christi;~n Churches United of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as its respective governing body may determine and to The Salvation Anny of Harrisburg, Dauphin County, Pennsylvania, for local community use only in such manner as its respective governing body may determine. 10. Explain the reason for filing this Account (if filed because of the death of a party, state name of person, relationship to Trust and date of death): Termination of Trust as a result of death of Susan Klinger, daughter of Marion C. Klinger, who died on February 14, 2007. t~~,~,~, uc-o~ ,~ev io.i3.oa Page 4 of 10 Name of Trust: TRUST CINDER WILL OF MARION C. KLINGER 11. State why a Petition for Guardian/Trustee Ad Litem has or has not: been filed for this Audit (see Pa. O.C. Rule 12.4): ALL INTERESTED PARTIES ARE COMPETENT AND OF THE AGE OF MAJORITY 12. A. State the amount of Pennsylvania Transfer Inheritance Tax and Pennsylvania Estate Tax paid (including postponed tax on remainder interests), the dates of payment and the interests upon which such amounts were paid: Date 03-11-2004 09-10-2004 06-06-2005 72.06 REFUND B. If any such taxes remain unpaid or are in dispute, explain: NONE 13. Describe any questions requiring Adjudication and state the position of Petitioner(s) and give details of any issues identified in item 2: NONE Form OC-02 rev 10. /3.06 Payment 5,320.00 bnerest Estate Asset Transfer Estate Asset Transfer 2,166.00 Page 5 of 10 Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER 14. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 15 below. In addition, notice of any questions requiring Adjudication as discussed in item 13 above has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such notice. B. If Notice is yet to be given, a copy of the Notice as well a~~ a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by Petitioner(s) or counsel certifying that such Notice has been given. C. If any such party in interest is not sui ji~ris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. 1=:ule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 15. List all parties of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the Trust, whether such interest is vested or contingent, charitable or non-charitable. This list shall: A. State each party's relationship to the Settlor/Decedent and the nature of each party's interest(s); Address of Each Pnrty in and htterest Christian Churches United of Hbg. Charity 413 S. 19th Street Harrisburg, PA 17104 Attn: Jacqueline Rucker X136,812.69 The Salvation Army Charity $1 3 6 , 81 2. 6 9 PO Box 2771 Harrisburg, PA 17105-2771 Attn: Kirt Barden r~~~r„ or'-o' ,~~,~ io ij.o6 Page 6 of 10 Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each; and N/A C. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and t~/pe of Letters granted. N/A 16. If Petitioner(s) has/have knowledge that a Trust share has been assigned or attached, provide a copy of the assignment or attachment, together with any relevant supporting documentation. 17. If a trustee's principal commission is claimed: A. If based on a written agreement, attach a copy thereof. Form OC-O2 rev !0.13.06 Page 7 Of 1 ~ t i Name of Trust: TRUST UNDER WILL OF MARION C. KLINGER B. If a principal commission is claimed, state amount. $4500.00 C. If a principal commission is claimed, state the amounts and dates of any principal commissions previously paid in prior accounting periods. Amount Date Paid 18. If a reserve is requested, state amount and purpose. ,~,,,o~,n~: Pui~ose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest`? ........................................ ~ Yes []/ No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ~ Yes ONo Form UGO' rev 10.13.06 Page 8 of 10 Name of Trust; TRUST UNDER WILL OF MARION C. KLINGER Wherefore, your Petitioner(s) ask{s) that distribution. be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposes/ Dlsu•ibutee(sJ Amoruu/Proportlo~r Christian Churches United of Hbg. 50% (Residuary) The Salvation Army B. Principal: Proposed DistriGutee(sJ Wachovia (Final Fees) Steven J. Sehiffinan, Esq. (Attorney Fees) Fumberland C ~t fling Fees) 'Christian Churches~nrtedyof Hbg. The Salvation Army SO% (Residuary) it nmrrnr/Pr-cpor[rar $4S04.U0 30033~~~0~~.nn00 SO°~ (1~e~id ary) 50~ (Residuary) Submitted By: (All petitioners mccst sig/z, Add additional lines if necessary).' WACHOVIA TRUST Name of Petitioner: MICHAEL B. CRQSTON S^nior Vire President & Senior Trust Advisor Name of Petitioner: ror„7 or-oa rev /0./3.06 Page 9 of 10 Name of Trust: TRUST UNDER WILL OF MARION C. ICLINGER Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/sire _~ is rrti~_~,~, ~ ~ ~ ~~~ ~~ CQ~ ~ ~,~,=~ of the above-named Warne ofcnrporalion 1,~~,e~.o,e , ~.r ~e^. ~-, !~, ~ ~ and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are tt•ue, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). `,l~~El~.c~ Signature of Petitioner IVI~CHAEL B. CRpSTON ~~nio~r ur„e President & Senior Trust 1'~f,`v!•~~r k Corporate petitioners m«st caapiete Graciteted inforneation. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication / Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made eyond the responses herein. ~ /,7. r~ l Signature of Petitioner For,,, oc-oz revl0.I3AG Page 10 of 10 SCHEDULE OF PROPOSED DISTRIBUTION Value of Trust as of 9/15/08: $281,355.38 Wachovia Trust (Final Fees) 4,500.00 Steven J. Schiffinan (Accounting Fees) 3,000.00 Cumberland County (Accounting Filing Fee) 230.00 Distributions to Residuary Beneficairies: The Salvation Army (50%) $136,812.69 Christian Churches United of Harrisburg $136,812.69 (50%) Distribution Amount: $273,625.38 I ~.. - _- i 'rC'~~;r~~~~r~~~~~i~~f r}rlr~ f I'r-'~,jf~~"e~l'~~~,i-~ Fee Sel~e~ule All Mutual Fund Portfolios Market Value First ~a,ooo,ooo Next X3,000,000 Over $~,ooo,ooo Minimum Annual Asset Level I•ee 1..20% 0.',70% o.;~o% X4,500 • s5o der month base fee includes toq t rantor, simple and complex tax services, non resident alien tax services, caslr sweep services, providing beneficiaries tax information ,outgoing automated bank transfers and automated bi[1 paying. accounts with a discount are subject to ancillary fees. • Additional charges apply for Real Estate, and other non-routine services. Refer to the Schedule of Supplemental Services for details. • For Irrevocable Trusts a i%termination/distribution €ee will apply to principal distributionsJdisbursements throughout the administration and final distributions. • Wachovia and its affiliates receive separate compensation for services they provide to th.e Evergreen family of mutual funds as set forth in the mutual fund prospectus. These fees are separate and apart From the trustees fee payable under this fee schedule. • iVIutuai fund fees are assessed within the mutual fund as outlined in the fund prospectus. White these fees will vary from fu;id to fund they are in all cases deemed reasonable for t}te product selected prior to being made available by Wachovia for its fiduciary accounts. • Pees are prorated and charged monthly based on beginning market value, • Trading and settlement expenses for transactions carried out by Wachovia Trust are at institutional rates and are separate and apart from this schedule. Wachovia Trust receives no benefit associated with these expenses. Annual Asset Fee C~ WACHQVIA.WEA.LTH 1~V.IANAGEMENT IN RE: TRUST UNDER WILL OF : IN THE COURT OF COMN[ON PLEAS MARION C. KLINGER :CUMBERLAND COUNTY, PENNSYLVANIA Deceased : OPRHANS' COURT DIMS [ON No. 21-04-0043 RULE 6.3.1. CERTIFICATION I, STEVEN J. SCHIFFMAN, ESQUIRE, do hereby certify fhat the requirements of Rule 6.3 regarding notice will be met in the above captioned matter. r Dated: j' ~ ~ ~ L1 -Q STEVEN J. ~HIF,F~AN, ESQUIRE IN THE COURT OF COMMON PLEAS OF DAUPHIN COUNTY, PA. ORPHANS' COURT DIVISION TRUST UNDER THE WILL OF MARION C. KLINGER, DECEASED r.~ DATED MARCH 8, 1995 ("i _ TRUST FOR THE BENEFIT OF SUSAN KLINGER -'~-~ r."~ , C ;~ -- FIRST AND FINAL ACCOUNT OF ~ ,,~ WACHOVIA BANK, N. A. i~ TRUSTEE ~ ~ ' C: "~ ~ .. Date of First Receipt of Funds: 05/05/05 Accounting for the period: 05/05/05 to 09/15/08 Purpose of Account: The Trustee offers this Account to acquaint interested parties with the transactions that have occurred during the Administration. It is important that the Account be carefully examined. Requests for additional information, questions or objections can be discussed with: Counsel: Steven Schiffman Seratelli, Schiffman Brown & Calhoon, P. C. 2080 Linglestown Road Suite #201 Harrisburg, PA 17110-9670 (717) 540-9170 4013898175 _ 1 _ ~t SUMMARY OF ACCOUNT PRINCIPAL Receipts Net Gain on Sales or Disposition Less Disbursements: Federal State and Local Taxes Fiduciary Fees Balance before Distributions Principal Balance on Hand For Information: Investments Made Changes in Holdings INCOME Receipts Less Disbursements Balance before Distributions Distributions to Beneficiaries Income Balance on Hand COMBINED BALANCE ON HAND Verification 4013898175 PAGES 3 4-10 $ 260,842.92 7,995.23 $ 268,838.15 11 $ 3,723.36 11-13 5,462.37 -9,185.73 $ 259,652.42 14 $ 259,652.42 15-17 18-24 25-30 $ 38,574.27 31-33 -15,307.70 $ 23,266.57 34 -1,563.61 35 $ 21,702.96 $ 281,355.38 ------------------ ------------------ 36 - 2 - ,1 PRINCIPAL RECEIPTS Received from the Estate of Marion C. Klinger Composed of: Certificates of Deposit $20,000 Discover Bank Greenwood Del Certificate of Deposit $ 20,000.00 Life Insurance Policies Prudential Insurance Company Policy #19656575 Susan A. Klinger Ins Marion Klinger Bene Face Amount $1,000 1.00 Miscellaneous Blue Ridge Memorial Gardens Contract & Deed #7399 for Lots 124-C #4 for Susan Klinger Owner - Marion Klinger 1.00 $ 20,002.00 Cash 220,000.00 Proceeds from US Treasury VA Life Insurance 4,075.47 $ 244,077.47 SUBSEQUENT RECEIPTS 09/29/05 Marion Klinger Estate Final Distribution 16,749.71 11/15/05 Morgan Stanley Mutual Fund Distribution 15.74 TOTAL PRINCIPAL RECEIPTS $ 260,842.92 X013898175 - 3 - ~a PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS GAIN LOSS 11/16/05 Long Term Capital Gains Distribution on Evergreen Growth Fund, Class I Net Proceeds 1,506.32 Acquisition Value 1,506.32 12/07/05 Long Term Capital Gains Distribution on Evergreen International Bond Fund, Class I Net Proceeds 11.98 Acquisition Value 11.98 12/07/05 Long Term Capital Gains Distribution on Evergreen International Equity Fund, Class I Net Proceeds 1,176.83 Acquisition Value 1,176.83 12/07/05 Long Term Capital Gains Distribution on Evergreen Select Core Bond Fund, Class I Net Proceeds 177.10 Acquisition Value 177.10 12/15/05 Short Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 146.74 Acquisition Value 146.74 12/15/05 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 1,496.73 Acquisition Value 1,496.73 12/23/05 Long Term Capital Gains Distribution on Harbor Fund Small Cap Value Fund Net Proceeds 189.35 Acquisition Value 189.35 12/23/05 Short Term Capital Gains Distribution on Harbor Fund Small Cap Value Fund Net Proceeds 23.58 Acquisition Value 23.58 FORWARD 4013898175 - 4 - PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAIN LOSS FORWARD 03/31/06 Short Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 47.97 Acquisition Value 47.97 03/31/06 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 95.95 Acquisition Value 95.95 06/12/06 0.203 Units Evergreen Select Core Bond Fund, Class I Net Proceeds 2.08 Acquisition Value 2.17 $ ,09 11/15/06 Short Term Capital Gains Distribution on Evergreen Growth Fund, Class I Net Proceeds 59.70 Acquisition Value 59.70 11/16/06 Long Term Capital Gains Distribution on Evergreen Growth Fund, Class I Net Proceeds 1,671.63 Acquisition Value 1,67~i.63 12/06/06 Short Term Capital Gains Distribution on Evergreen International Equity Fund, Class I Net Proceeds 564.25 Acquisition Value 564.25 12/06/06 Long Term Capital Gains Distribution on Evergreen International Equity Fund, Class I Net Proceeds 2,314.64 Acquisition Value 2,314.64 12/11/06 Evergreen International Bond Fund, Class I Net Proceeds gg,57 Acquisition Value 98.57 FORWARD $ .Og 4013898175 _ 5 _ ~~ PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAIN LOSS FORWARD $ .p9 12/11/06 Evergreen International Bond Fund, Class I Net Proceeds 98.57 Acquisition Value 98.57 12/11/06 Evergreen International Bond Fund, Class I Net Proceeds 98.57 Acquisition Value 98.57 12/11/06 Evergreen International Bond Fund, Class I Net Proceeds 89.61 Acquisition Value 89.61 12/27/06 Long Term Capital Gains Distribution on Harbor Fund Small Cap Value Fund Net Proceeds 338.34 Acquisition Value 338.34 01/05/07 Short Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 111.94 Acquisition Value 111.94 01/05/07 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 1,007.43 Acquisition Value 1,007.43 04;02/07 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 575.67 Acquisition Value 575.67 06/07/07 14.498 Units Evergreen Select Strategic Growth Fund, Class I Net Proceeds 469.89 Acquisition Value 386.73 $ £13.16 FORWARD $ E13.16 $ .09 4013898175 - 6 - •, •7 PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAI:~T LOSS FORWARD $ 83.16 $ .09 06/07/07 173.626 Units Evergreen International Equity Fund, Class I Net Proceeds 2,017.53 Acquisition Value 1,331.33 646.20 06/07/07 103.691 Units Rowe T Price Equity Income Fund Net Proceeds 3,279.75 Acquisition Value 2,497.88 781.87 09/05/07 19.505 Units Evergreen Select Strategic Growth Fund, Class I Net Proceeds 642.50 Acquisition Value 520.29 122.21 11/16/07 Short Term Capital Gains Distribution on Evergreen Growth Fund, Class I Net Proceeds 37.17 Acquisition Value 37.17 11/16/07 Long Term Capital Gains Distribution on Evergreen Growth Fund, Class I Net Proceeds 2,486.74 Acquisition Value 2,486.74 12/04/07 106.393 Units Evergreen Select Strategic Growth Fund, Class I Net Proceeds 3,671.61 Acquisition Value 2,837.99 8_3.62 12/05/07 Long Term Capital Gains Distribution on Evergreen International Equity Fund, Class I Net Proceeds 3,140.68 Acquisition Value 3,140.68 12/05/07 Long Term Capital Gains Distribution on Evergreen Select Strategic Growth Fund, Class I Net Proceeds 975.84 Acquisition Value 975.84 FORWARD $ 2,507.06 $ .09 4013898175 _ ~ _ • ,i PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) FORWARD $ GAIN LOSS 2,507.06 $ .09 12/31/07 Long Term Capital Gains Distribution on Harbor Fund Small Cap Value Fund Net Proceeds 774.48 Acquisition Value 774.48 12/31/07 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 2,242.02 Acquisition Value 2,242.02 12/31/07 Short Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 95.40 Acquisition Value 95.40 02/19/08 384.839 Units Evergreen Select Core Bond Fund, Class I Net Proceeds 3,836.84 Acquisition Value 4,102.01 265.17 03/06/08 1,229.508 Units Evergreen Select Core Bond Fund, Class I Net Proceeds 12,000.00 Acquisition Value 13,066.27 1,066.27 03/06/08 1,791.38 Units Evergreen Select High Yield Bond Fund Net Proceeds 15,244.64 Acquisition Value 16,582.00 1,337.36 03/07/08 1,078.493 Units Evergreen Growth Fund, Class I Net Proceeds 14,139.04 Acquisition Value 12,610.71 1,5!8.33 03/07/08 789.894 Units Harbor Fund Small Cap Value Fund Net Proceeds 14,075.91 Acquisition Value 13,953.33 1;2.58 FORWARD $ 4,157.97 $ 2,668.89 4013898175 _ g _ ~~ PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAIN LOSS FORWARD $ 4,157.97 $ 2,668.89 03/31/08 Long Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 1,387.74 Acquisition Value 1,387.74 03/31/08 Short Term Capital Gains Distribution on Rowe T Price Equity Income Fund Net Proceeds 82.85 Acquisition Value 82.85 07/14/08 6,471.888 Units Evergreen Select Core Bond Fund, Class I Net Proceeds 60,965.19 Acquisition Value 68,778.26 7,813.07 07/14/08 896.103 Units Evergreen International Bond Fund, Class I Net Proceeds 10,475.44 Acquisition Value 9,740.47 734.97 07/14/08 3,029.267 Units Evergreen International Equity Fund, Class I Net Proceeds 27,536.04 Acquisition Value 20,746.43 6,7£39.61 07/14/08 1,837.676 Units Evergreen Select Strategic Growth Fund, Class I Net Proceeds 56,159.37 Acquisition Value 49,648.16 6,57.1.21 07/14/08 794.439 Units Julius Baer Global H/IN Fund, I Net Proceeds 7,888.78 Acquisition Value 8,000.00 111.22 07/14/08 2,071.251 Units Rowe T Price Equity Income Fund Net Proceeds 46,478.86 Acquisition Value 47,577.65 1,098.79 FORWARD $ 18,193.76 $ 11,691.97 4013898175 - 9 - PRINCIPAL GAINS OR LOSSES ON SALES OR OTHER DISPOSITIONS (cont'd) GAIDI LOSS FORWARD $ 18,193.76 $ 11,691.97 07/14/08 1,158.48 Units Westport Funds Select Capital Fund, Class I Net Proceeds 26,494.44 Acquisition Value 25,000.00 1,494.44 07/16/08 Prudential Insurance Company Policy #19656575 Susan A. Klinger Ins Marion Klinger Bene Face Amount $1,000 Net Proceeds .00 Acquisition Value 1.00 1.00 TOTALS NET GAIN TRANSFERRED TO SUMMARY $ 19,638.20 $ 11,692.97 $ 7,995.23 --------------- --------------- 4013898175 - 10 - FEDERAL STATE AND LOCAL TAXES Internal Revenue Service Federal Fiduciary Income Tax Estimated / Balance Due 09/14/06 01/12/07 04/12/07 06/13/07 09/17/07 10/16/07 01/11/08 04/14/08 Pennsylvania Department of Revenue State Fiduciary Income Tax Estimated / Balance Due 04/13/06 04/16/07 04/15/08 FIDUCIARY FEES Wachovia Bank, N. A. Fiduciary Fee 09/11/06 10/10/06 11/10/06 12/11/06 DISBURSEMENTS OF PRINCIPAL $ 5.00 82.00 673.00 5.00 156.00 324.36 372.00 1,263.00 $ 2,880.36 $ 146.00 337.00 360.00 843.00 $ 212.50 212.50 212.50 212.50 FORWARD $ 850.00 3,723.36 $ 3,723.36 4013898175 - 11 - '7 DISBURSEMENTS OF PRINCIPAL (COnt'd) FORWARD $ 850.00 FIDUCIARY FEES (cont'd Wachovia Bank. N. A. Fiduciary Fee (cont'd 01/10/07 212.50 02/09/07 212.50 03/09/07 212.50 04/10/07 212.50 05/10/07 212.50 06%11/07 212.50 07%10/07 212.50 08/10/07 212.50 09/10/07 176.47 10/10/07 180.60 11/09/07 183.79 12/10/07 180.36 01/10/08 179,97 02/11/08 174.37 03/10/08 171.12 04/10/08 169.98 05/09/08 173.50 06/10/08 175.69 07/10/08 168.65 08/11/08 165.37 FORWARD $ 4,649.87 $ 3,723.36 $ 3,723.36 4013898175 - 12 - DISBURSEMENTS OF PRINCIPAL (cont'd) FORWARD $ 4,649.87 FIDUCIARY FEES (cont'd) Wachovia Bank, N. A. Fiduciary Fee (cont'd) 09/10/08 11/15/06 Wachovia Bank, N. A. Initial account set up fee TOTAL DISBURSEMENTS OF PRINCIPAL 212.50 4,862.37 _ 600.00 $ 3,723.36 5,462.37 $ 9,185.73 4013898175 - 13 - PRINCIPAL BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITION 09/15/2008 _ VALUE Certificates of Deposit $20,000 Discover Bank Greenwood Del Certificate of Deposit $ 19,562.48 $ 20,000.00 Miscellaneous Blue Ridge Memorial Gardens Contract & Deed #7399 for Lots 124-C #4 for Susan Klinger Owner - Marion Klinger 1.00 1.00 $ 19,563.4£3 $ 20,001.00 CASH (AUTOMATICALLY INVESTED) 239,651.4:? 239,651.42 TOTAL PRINCIPAL BALANCE ON HAND $ 259,214.9() $ 259,652.42 ------------------- ------------------ ------------------- ------------------ Note: The above cash balance is currently invested in Wachovia PT Money Market 4013898175 - 14 - .~ PRINCIPAL INVESTMENTS MADE 06/08/05 5,963.105 Units Evergreen Select Core Bond Fund, Class I $ 64,222.64 06/08/05 1,448.631 Units Evergreen Select Strategic Growth Fund, Class I 38,533.58 06/08/05 2,832.311 Units Evergreen International Equity Fund, Class I 25,689.06 06/08/05 728.148 Units Evergreen Growth Fund, Class I 12,844.53 06/08/05 748.516 Units Evergreen International Bond Fund, Class I 8,563.02 06/08/05 1,376.691 Units Evergreen Select High Yield Bond Fund 12,844.53 06/08/05 661.748 Units Harbor Fund Small Cap Value Fund 12,844.53 06/08/05 1,467.387 Units Rowe T Price Equity Income Fund 38,533.58 12/14/05 910.892 Units Evergreen Select Core Bond Fund, Class I 9,473.28 12/14/05 61.939 Units Evergreen Select Strategic Growth Fund, Class I 1,760.30 12/14/05 36.251 Units Evergreen International Equity Fund, Class I 362.15 12/14/05 147.587 Units Evergreen International Bond Fund, Class I 1,574.75 12/14/05 181.217 Units Evergreen Select High Yield Bond Fund 1,661.76 12/14/05 73.249 Units Evergreen Growth Fund, Class I 1,303.10 12/14/05 35.792 Units Harbor Fund Small Cap Value Fund 733.38 FORWARD $ 230,944.19 4013898175 - 15 - ~t PRINCIPAL INVESTMENTS MADE (cont'd) FORWARD $ 230,944.19 12/14/05 105.726 Units Rowe T Price Equity Income Fund 2,768.96 03/14/06 111.919 Units Evergreen Select Core Bond Fund, Class I 1,155.00 03/14/06 25.978 Units Rowe T Price Equity Income Fund 701.40 12/11/06 263.889 Units Evergreen Select Core Bond Fund, Class I 2,768.20 12/11/06 34.815 Units Evergreen Growth Fund, Class I 599.52 03/09/07 11.201 Units Evergreen Select High Yield Bond Fund 104.17 03/09/07 46.802 Units Evergreen Growth Fund, Class I 806.86 06/07/07 476.027 Units Evergreen Select Core Bond Fund, Class I 4,907.84 12/04/07 23.855 Units Evergreen Growth Fund, Class I 381.20 12/04/07 222.271 Units Evergreen Select High Yield Bond Fund 1,971.54 12/04/07 94.683 Units Rowe T Price Equity Income Fund 2,821.56 02/19/08 334.331 Units Evergreen International Equity Fund, Class I 3,222.95 02/19/08 27.58 Units Evergreen Growth Fund, Class I 391.64 02/19/08 94.323 Units Evergreen Select Strategic Growth Fund, Class I 2,831.58 02/19/08 92.354 Units Harbor Fund Small Cap Value Fund 1,701.17 FORWARD $ 258,077.78 4013898175 - 16 - 1 PRINCIPAL INVESTMENTS MADE (cont'd) FORW ARD $ 258,077.78 02/19/08 76.068 Units Rowe T Price Equity Income Fund 2,011.22 02/28/08 40.732 Units Evergreen Select Strategic Growth Fund, Class I 1,243.55 02/28/08 144.044 Units Evergreen Growth Fund, Class I 2,045.42 02/28/08 360.606 Units Evergreen Select Core Bond Fund, Class I 3,598.85 02/28/08 19.595 Units Rowe T Price Equity Income Fund 529.25 03/06/08 332.447 Units Evergreen Select Strategic Growth Fund, Class I 10,000.00 03/06/08 794.439 Units Julius Baer Global H/IN Fund, I 8,000.00 03/06/08 1,158.4 8 Unit s Westport Funds Select Capital Fund, Class I 25,000.00 03/06/08 385.505 Units Rowe T Price Equity Income Fund 10,000.00 TOTAL PRINCIPAL INVES TMENTS MADE $ 320,506.07 4013898175 - 17 - CHANGES IN PRINCIPAL HOLDINGS ACCOUNT VALUE Evergreen Growth Fund, Class I 06/08/05 728.148 Uts. Invested $ 12,844.53 11/16/05 Sold -1,506.32 728.148 Uts. $ 11,338.21 12/14/05 73.249 Uts. Invested 1,303.10 801.397 Uts. $ 12,641.31 11/15/06 Sold -59.70 801.397 Uts. $ 12,581.61 11/16/06 Sold -1,671.63 801.397 Uts. $ 10,909.98 12/11/06 34.815 Uts. Invested 599.52 836.212 Uts. $ 11,509.50 03/09/07 46.802 Uts. Invested 806.86 883.014 Uts. $ 12,316.36 11/16/07 Sold -2,486.74 883.014 Uts. $ 9,829.62 11/16/07 Sold -37.17 883.014 Uts. $ 9,792.45 12/04/07 23.855 Uts. Invested 381.20 906.869 Uts. $ 10,173.65 02/19/08 27.58 Uts. Invested 391.64 934.449 Uts. $ 10,565.29 02/28/08 144.044 Uts. Invested 2,045.42 1,078.493 Uts. $ 12,610.71 03/07/08 1,078.493 Uts. Sold -12,610.71 0.0 Uts. $ 0.00 4013898175 - 18 - '~ CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Evergreen Inte Class I 06/08/05 748.516 12/07/05 748.516 12/14/05 147.587 896.103 12/11/06 12/11/06 12/11/06 rnational Bond Fund Uts. Invested Sold Uts. Uts. Invested Uts. Return of Capital 896.103 Uts. Return of Capital 896.103 Uts. Return of Capital 896.103 Uts. 12/11/06 Return of Capital 896.103 Uts. 07/14/08 896.103 Uts. Sold 0.0 ---------------- Uts. --- -- --------------------- Evergreen International Eauitv Fund Class I 06/08/05 2,832.311 Uts. Invested 12/07/05 Sold 2,832.311 Uts. 12/14/05 36.251 Uts. Invested 2,868.562 Uts. 12/06/06 12/06/06 4013898175 Sold 2,868.562 Uts. Sold 2,868.562 Uts. - 19 - $ 8,563.02 -11.98 $ 8,551.04 1,574.75 $ 10,125.79 -98.57 $ 10,027.22 -98.57 $ 9,928.65 -98.57 $ 9,830.08 -89.61 $ 9,740.47 -9,740.47 S ----- ----- 0.00 ------------- ------------- $ 25,689.06 -1,176.83 $ 24,512.23 362.15 $ 24,874.38 -2,314.64 $ 22,559.74 -564.25 $ 21,995.49 ~- ~i CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Evergreen International EauitV Fund, Class I (cont'd) 06/07/07 173.626 Uts. Sold $ -1,331.33 2,694.936 Uts. $ 20,664.16 12/05/07 Sold -3,140.68 2,694.936 Uts. $ 17,523.48 02/19/08 334.331 Uts. Invested 3,222.95 3,029.267 Uts. $ 20,746.43 07/14/08 3,029.267 Uts. Sold -20,746.43 0.0 ---------------- Uts. ----- $ 0.00 --------------------- Evergreen Select Core Bond Fund, Class I ----- ----- ------------- ------------- 06/08/05 5,963.105 Uts. Invested $ 64,222.64 12/07/05 Sold -177.10 5,963.105 Uts. $ 64,045.54 12/14/05 910.892 Uts. Invested 9,473.28 6,873.997 Uts. $ 73,518.82 03/14/06 111.919 Uts. Invested 1,155.00 6,985.916 Uts. $ 74,673.82 06/12/06 0.203 Uts. Sold -2.17 6,985.713 Uts. $ 74,671.65 12/11/06 263.889 Uts. Invested 2,768.20 7,249.602 Uts. $ 77,439.85 06/07/07 476.027 Uts. Invested 4,907.84 7,725.629 Uts. $ 82,347.69 02/19/08 384.839 Uts. Sold -4,102.01 7,340.79 Uts. $ 78,245.68 02/28/08 360.606 Uts. Invested 3,598.85 7,701.396 Uts. $ 81,844.53 4013898175 - 20 - ~• t CHANGES IN PRINCIPAL HOLDINGS (cont'd) Everareen Select Core Bond Fund, Class I (cont'd) 03/06/08 1,229.508 Uts. Sold 6,471.888 Uts. 07/14/08 6,471.888 Uts. Sold 0.0 Uts. Everareen Select Hiah Yield Bond Fund 06/08/05 1,376.691 Uts. Invested 12/14/05 181.217 Uts. Invested 1,557.908 Uts. 03/09/07 11.201 Uts. Invested 1,569.109 Uts. 12/04/07 222.271 Uts. Invested 1,791.38 Uts. 03/06/08 1,791.38 Uts. Sold 0.0 Uts. Everareen Select Strategic Growth Fund, Class I 06/08/05 1,448.631 Uts. Invested 12/14/05 61.939 Uts. Invested 1,510.57 Uts. 06/07/07 14.498 Uts. Sold 1,496.072 Uts. 09/05/07 19.505 Uts. Sold 1,476.567 Uts. 12/04/07 106.393 Uts. Sold 1,370.174 Uts. 4013898175 - 21 - ACCOUNT VALUE $ -13,066.27 $ 68,778.26 -68,778.26 $ 0.00 $ 12,844.53 1,661.76 $ 14,506.29 104.17 $ 14,610.46 1,971.54 $ 16,582.00 -16,582.00 $ 0.00 $ 38,533.58 1,760.30 $ 40,293.88 -386.73 $ 39,907.15 -520.29 $ 39,386.86 -2,837.99 $ 36,548.87 t CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Evergreen Select Strategic Growth Fund, Class I (cont'd) 12/05/07 Sold 1,370.174 Uts. 02/19/08 94.323 Uts. Invested 1,464.497 Uts. 02/28/08 40.732 Uts. Invested 1,505.229 Uts. 03/06/08 332.447 Uts. Invested 1,837.676 Uts. 07/14/08 1,837.676 Uts. Sold 0.0 Uts. --------------------- Harbor Fund Small Cap Value Fund 06/08/05 661.748 Uts. Invested 12/14/05 35.792 Uts. Invested 697.54 Uts. 12/23/05 Sold 697.54 Uts. 12/23/05 12/27/06 Sold 697.54 Uts. Sold 697.54 Uts. 12/31/07 Sold 697.54 Uts. 02/19/08 92.354 Uts. Invested 789.894 Uts. 03/07/08 789.894 Uts. Sold ---- ---- 0.0 ------------ ------------ Uts. ----- ----- 4013898175 - 22 - $ -975.84 $ 35,573.03 2,831.58 $ 38,404.61 1,243.55 $ 39,648.16 10,000.00 $ 49,648.16 -49,648.16 $ ----- 0.00 ------------- $ 12,844.53 733.38 $ 13,577.91 -LJ.76 $ 13,554.33 -189.35 $ 13,364.98 -338.34 $ 13,026.64 -774.48 $ 12,252.16 1,701.17 $ 13,953.33 -13,953.33 $ ----- ----- 0.00 ------------- ------------- . 1 CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Rowe T Price E auitv Income Fund 06/08/05 1,467.387 Uts. Invested $ 38,533.58 12/14/05 105.726 Uts. Invested 2,768.96 1,573.113 Uts. $ 41,302.54 12/15/05 Sold -1,496.73 1,573.113 Uts. $ 39,805.81 12/15/05 Sold -146.74 1,573.113 Uts. $ 39,659.07 03/14/06 25.978 Uts. Invested 701.40 1,599.091 Uts. $ 40,360.47 03/31/06 Sold -95.95 1,599.091 Uts. $ 40,264.52 03/31/06 Sold _47.87 1,599.091 Uts. $ 40,216.55 01/05/07 Sold -111.94 1,599.091 Uts. $ 40,104.61 01/05/07 Sold -1,007.43 1,599.091 Uts. $ 39,097.18 04/02/07 Sold -575.67 1,599.091 Uts. $ 38,521.51 06/07/07 103.691 Uts. Sold -2,497.88 1,495.4 Uts. $ 36,023.63 12/04/07 94.683 Uts. Invested 2,821.56 1,590.083 Uts. $ 38,845.19 12/31/07 Sold -95.40 1,590.083 Uts. $ 38,749.79 12/31/07 Sold -2,242.02 1,590.083 Uts. $ 36,507.77 02/19/08 76.068 Uts. Invested 2,011.22 1,666.151 Uts. $ 38,518.99 4013898175 - 23 - CHANGES IN PRINCIPAL HOLDINGS (cont'd) ACCOUNT VALUE Rowe T Price Equity Income Fund (cont'd) 02/28/08 19.595 Uts. Invested 1,685.746 Uts. 03/06/08 385.505 Uts. Invested 2,071.251 Uts. 03/31/08 2,071.251 Uts. Sold 03/31/08 Sold 2,071.251 Uts. 07/14/08 2,071.251 Uts. Sold 0.0 Uts. 4013898175 - 24 - 529.25 $ 39,048.24 10,000.00 $ 49,048.24 -82.85 S 48,965.39 -1,387.74 $ 47,577.65 -47,577.65 $ 0.00 RECEIPTS OF INCOME Certificates of Deposit Discover Bank Greenwood Del Certificate of Deposit 05/23/05 Interest $20,000 $ 5:30.60 11/21/05 Interest $20,000 539.40 05/22/06 Interest $20,000 530.60 11/21/06 Interest $20,000 5:39.40 05/21/07 Interest $20,000 530.60 11/21/07 Interest $20,000 539.40 05/21/08 Interest $20,000 533.53 $ Mutual Funds Evergreen International Bond Fund Class I 06/17/05 Income 748.516 Units $ £39.82 09/16/05 Income 748.516 Units £39.60 03/16/07 Income 896.103 Units 59.32 06/15/07 Income 896.103 Units 34.68 09/14/07 Income 896.103 Units 34.05 12/14/07 Income 896.103 Units 282.81 03/14/08 Income 896.103 Units 464.81 06/13/08 Income 896.103 Units 1£33.34 Evergreen International Equity Fund, Class I 12/16/05 Income 2,868.562 Units $ 7~i0.70 12/15/06 Income 2,868.562 Units 9''8.47 12/13/07 Income 2,694.936 Units 802.82 Evergreen Select Core Bond Fund, Class I 07/01/05 Income 5,963.105 Units $ 179.07 08/02/05 Income 5,963.105 Units 232.92 09/02/05 Income 5,963.105 Units 2_4.95 10/04/05 Income 5,963.105 Units 29.5.50 11/01/05 Income 5,963.105 Units 22.1.42 12/02/05 Income 5,963.105 Units 22.9.80 01/03/06 Income 6,873.997 Units 278.26 02/01/06 Income 6,873.997 Units 257.99 FORWARD $ 1,879.91 $ 4013898175 - 25 - 3,743.53 818.43 2,531.99 7,093.95 RECEIPTS OF INCOME (cont'd) FORWARD $ 1,8'79.91 $ Mutual Funds (cont'd) Evergreen Select Core Bond Fund, Class I (cont'd) 03/01/06 Income 6,873.997 Units 2:37.96 04/03/06 Income 6,985.916 Units 2!38.39 05/02/06 Income 6,985.916 Units 254.43 06/02/06 Income 6,985.916 Units 2!37.50 07/03/06 Income 6,985.713 Units 2!x9.24 08/01/06 Income 6,985.713 Units 2'75.55 09/01/06 Income 6,985.713 Units 300.11 10/02/06 Income 6,985.713 Units 297.00 11/01/06 Income 6,985.713 Units 286.29 12/01/06 Income 6,985.713 Units 291.05 01/03/07 Income 7,249.602 Units 320.10 02/02/07 Income 7,249.602 Units 300.76 03/02/07 Income 7,249.602 Units 2£34.14 04/02/07 Income 7,249.602 Units 328.73 05/01/07 Income 7,249.602 Units 294.40 06/01/07 Income 7,249.602 Units 3:L1.92 07/02/07 Income 7,725.629 Units 3:?3.94 08/01/07 Income 7,725.629 Units 3:?3.86 09/04/07 Income 7,725.629 Units 371.90 10/01/07 Income 7,725.629 Units 2_'37.03 11/01/07 Income 7,725.629 Units 3461.33 12/03/07 Income 7,725.629 Units 351.70 01/02/08 Income 7,725.629 Units 3:?7.58 02/01/08 Income 7,725.629 Units 32.9.73 03/03/08 Income 7,701.396 Units 335.80 04/01/08 Income 6,471.888 Units 2;'2.44 05/01/08 Income 6,471.888 Units 2£81.63 06/02/08 Income 6,471.888 Units 3[!4.17 07/01/08 Income 6,471.888 Units 2;'2.23 08/01/08 1:0.25 Evergreen Select High Yield Bond Fund 07/01/05 Income 1,376.691 Units $ G~0.03 08/01/05 Income 1,376.691 Units E~9.99 09/01/05 Income 1,376.691 Units 70.32 10/04/05 Income 1,376.691 Units 72.26 11/01/05 Income 1,376.691 Units £5.44 12/02/05 Income 1,376.691 Units £7.67 01/03/06 Income 1,557.908 Units £0.68 FORWARD $ 476.39 $ 4013898175 - 26 - 7,093.95 10,791.07 17,885.02 RECEIPTS OF INCOME (cont'd) FORWARD $ 4'76.39 $ Mutual Funds (cont'd) Evergreen Select High Yield Bond Fund (cont'd) 02/01/06 Income 1,557.908 Units '74.80 03/01/06 Income 1,557.908 Units '73.35 04/03/06 Income 1,557.908 Units 89.11 05/02/06 Income 1,557.908 Units '77.42 06/02/06 Income 1,557.908 Units 83.89 07/03/06 Income 1,557.908 Units 83.18 08/01/06 Income 1,557.908 Units '73.98 09/01/06 Income 1,557.908 Units '78.98 10/02/06 Income 1,557.908 Units '79.85 11/01/06 Income 1,557.908 Units '77.64 12/01/06 Income 1,557.908 Units '77.73 01/02/07 Income 1,557.908 Units !33.04 02/01/07 Income 1,557.908 Units '78.07 03/02/07 Income 1,557.908 Units '70.70 04/02/07 Income 1,569.109 Units "74.63 05/02/07 Income 1,569.109 Units 64.98 06/04/07 Income 1,569.109 Units '77.18 07/03/07 Income 1,569.109 Units £32.27 08/01/07 Income 1,569.109 Units '79.19 09/04/07 Income 1,569.109 Units £38.28 10/01/07 Income 1,569.109 Units '71.48 11/01/07 Income 1,569.109 Units £33.49 12/03/07 Income 1,569.109 Units £36.64 01/02/08 Income 1,791.38 Units 94.61 02/01/08 Income 1,791.38 Units 05.75 03/03/08 Income 1,791.38 Units 101.73 04/01/08 Income 1,791.38 Units 9.86 Evergreen Select Strategic Growth Fund, 07/05/05 Income 1,448.631 Units $ X63 .46 10/04/05 Income 1,448.631 Units 58 .38 01/04/06 Income 1,510.57 Units 26 .89 12/18/06 Income 1,510.57 Units 125 .83 12/13/07 Income 1,370.174 Units 201 .98 Harbor Fund Small Cap Value Fund FORWARD 4013898175 - 27 - 17,885.02 2,588.22 546.54 $ 21,019.78 RECEIPTS OF INCOME (cont'd) FORWARD $ 21,019.78 Mutual Funds (cont' Harbor Fund Small Cap Value Fund (cont'd 12/23/05 Income 697.54 Units $ :L4 .06 12/27/06 Income 697.54 Units :L3 .68 12/31/07 Income 697.54 Units 66.51 94.25 Julius Baer Global H/IN Fund, I 04/02/08 Income 794.439 Units $ 16.08 05/02/08 Income 794.439 Units 14.49 06/03/08 Income 794.439 Units 12.90 07/02/08 Income 794.439 Units :38.13 171.60 Rowe T Price Equity Income Fund 06/30/05 Income 1,467.387 Units $ 161.41 09/30/05 Income 1,467.387 Units 161.41 12/15/05 Income 1,573.113 Units 220.11 03/31/06 Income 1,599.091 Units 159.91 07/05/06 Income 1,599.091 Units 191.89 09/29/06 Income 1,599.091 Units 191.89 01/05/07 Income 1,599.091 Units 2:39.86 04/02/07 Income 1,599.091 Units 1'75.90 07/05/07 Income 1,495.4 Units 224.31 09/28/07 Income 1,495.4 Units 239.26 12/31/07 Income 1,590.083 Units 254.41 03/31/08 Income 2,071.251 Units 289.98 06/30/08 Income 2,071.251 Units 289.98 2,800.32 Distributions on Cash Equivalents Wachovia PT Mone v Market 06/01/05 $ 4:L1.80 07/01/05 lfi1.08 08/01/05 ~k2.84 09/01/05 ~l3.41 10/03/05 X64.05 11/01/05 97.18 12/01/05 101.35 01/03/06 86.58 FORWARD $ 988.29 $ 24,085.95 4013898175 - 28 - Y, RECEIPTS OF INCOME (cont'd) FORWARD $ 9E38.29 $ 24,085.95 Distributions on Cash Equivalents (cont'd) Wachovia PT Money Market (cont'd) 02/01/06 03/01/06 04/03/06 05/01/06 06/01/06 06/28/06 07/03/06 08/01/06 09/01/06 10/02/06 11/01/06 12/01/06 01/02/07 02/01/07 03/01/07 04/02/07 05/01/07 06/01/07 07/02/07 08/01/07 09/04/07 10/01/07 11/01/07 12/03/07 01/02/08 02/01/08 03/03/08 04/01/08 05/01/08 06/02/08 07/01/08 08/01/08 09/01/08 Cash Cash FORWARD 4013898175 - 29 - Ei8.10 Ei3.78 Ei7.85 Ei3.17 Ei5.28 =_3.67 '73.51 79.95 f31 . 83 "9.52 F33.39 (33.77 X33.59 09.31 <_30.88 X38.37 94.01 X35 . 55 06.94 1(12.35 1(13.20 1(13.89 105.43 102.53 1<:3.00 135.53 98.42 64.37 E~6.83 ~~1.31 9.8.02 301.49 51.0.93 4,388.06 $ 28,474.01 .~ ~ RECEIPTS OF INCOME (cont'd) FORWARD Cash (cont'd) Cash (cont'd) 05/05/05 Estate of Marion C. Klinger Transfer of funds $ 06/10/05 Estate of Marion C. Klinger Reimbursement for legal fees paid to L. Hayes - Estate Expense 09/29/05 Estate of Marion C. Klinger Accumulated Income 10/05/05 Estate of Marion C. Klinger Income Distribution 01/31/08 Wachovia Bank, N. A. Interest compensation due to delay in cash postings of dividend on mutual fund received in account for January _ TOTAL RECEIPTS OF INCOME 4013898175 - 30 - $ 28,474.01 7,147.59 2,587.50 31)1.90 ti3.00 7 10,100.26 $ 38,574.27 --------------- --------------- . r DISBURSEMENTS OF INCOME FEDERAL STATE AND LOCAL TAXES Internal Revenue Service Federal Fiduciary Income Tax Estimated / Balance Due 09/14/06 $ 14.00 01/12/07 16.00 04/12/07 325.00 09/17/07 47.00 01/11/08 141.00 04/14/08 337.00 04/15/08 275.00 $ 1,155.00 Pennsylvania Department of Revenue State Fiduciary Income Tax Estimated / Balance Due 04/13/06 $ 249.00 04/16/07 93.00 342.00 $ LEGAL FEES 05/26/05 Lacy Hayes, Jr. Esquire Professional Services Rendered FIDUCIARY FEES Wachovia Bank, N. A. Fiduciary Fee 06/14/05 $ 410.89 07/08/05 425.00 08/10/05 425.00 FORWARD $ 1,260.89 $ 1,497.00 2,587.50 4,084.50 4013898175 - 31 - ~ ~ DISBURSEMENTS OF INCOME (cont'd) FORWARD $ 1,260.89 FIDUCIARY FEES (cont'd) Wachovia Bank, N. A. Fiduciarv Fee (cont'd 09/09/05 425.00 10/07/05 425.00 11/10/05 425.00 12/09/05 425.00 01/10/06 425.00 02/10%06 425.00 03/10/06 425.00 04/10/06 425.00 05/10/06 425.00 06/09/06 425.00 07/10/06 425.00 08/10/06 425.00 09/11/06 212.50 10/10/06 212.50 11/10/06 212.50 12/11/06 212.50 01/10/07 212.50 02/09/07 212.50 03/09/07 212.50 04/10/07 212.50 FORWARD $ 8,060.89 $ 4,084.50 $ 4,084.50 4013898175 - 32 - 1 t. DISBURSEMENTS OF INCOME (cont'd) FORWARD $ 8,060.89 FIDUCIARY FEES (cont'd Wachovia Bank, N. A. Fiduciary Fee (cont'd 05/10/07 212.50 06/11/07 212.50 07/10/07 212.50 08/10/07 212.50 09/10/07 176.47 10/10/07 180.60 11/09/07 183.79 12/10/07 180.35 01/10/08 179.96 02/11/08 174.36 03/10/08 171.12 04/10/08 169.97 05/09/08 173.50 06/10/08 175.68 07/10/08 168.65 08/11/08 165.36 09/10/08 212.50 _ 11,223.20 TOTAL DISBURSEMENTS OF INCOME $ 4,084.50 11,223.20 $ 15,307.70 4013898175 - 33 - DISTRIBUTIONS OF INCOME TO BENEFICIARIES Estate of Marion Klinger 08/17/05 Funds transferred due to over distribution of income $ 1,034.23 Payments made to / for the benefit of Susan Klinger 07/14/05 Barbara Orstein, M ED CRC CCM Evaluation of Susan Klinger 529.38 TOTAL DISTRIBUTIONS OF INCOME TO BENEFICIARIES $ 1,563.61 --------------- --------------- 4013898175 - 34 - __ _ _ _ INCOME BALANCE ON HAND FIDUCIARY VALUE AT ACQUISITZON 09/15/2008 VALUE CASH (AUTOMATICALLY INVESTED) $ 21,702.96 $ 21,702.96 TOTAL INCOME BALANCE ON HAND $ 22,702.96 $ 21,702.9b ==-=s=~~~~________ _____________~~~__ Note: The above cash balance is currently invested in wachovia PT Money Market wachovia Bank, N. A. sy : %yrLL!~~ .. ~ MICHAEL B. CRQSTaN Senior Vice President & Senior Trust Advisor Trustee 4013898175 - 35 - VERIFICATION MICHAEL B. CRQSTOI~t Senior Vice President & Senior Trust Afirisof (name) (title) of Wachovia Bank, N. A., Trustee under the Will of Marion C. Klinger, Deceased, hereby declares under oath that said Trustees have fully and faithfully discharged the duties of their office; that the foregoing First and Final Account i.s true and correct and fully discloses all significant transactions occurring during the accounting period; that all known claims against the Trust have been paid in full; that, to his/her knowledge, there are na claims now outstanding against the Trust; and that all taxes presently due from the Trust have been paid. This statement is made subject to the penalties of 18 Pa. C.S.A. Section 4904 relating to unsworn falsification to authorities. Dated: ~~'~.p.~L!~--, ~ / , f?ng -- ~ 4013898175 MIGHAE'L B. CR4STON Senior Vice President & Senior Trust Advisor - 36 - IlV RE: TRUST UNDER WILL OF : IN THE COURT OF COMMON PLEAS 1v1ARION C. KLINGER, :CUMBERLAND COUNTY, PENNSYLVANIA Deceased :ORPHANS' COURT DNISION No. 21-04-0043 AFFIDAVIT OF SERVICE I, Debra A. Evangelisti, Paralegal to Steven J. Schiffinan, Esquire, being duly sworn according to law, depose and say that I served, upon the parties in interest in the above captioned matter, a copy of the Petition for Adjudication and the First and Final Account of Wachovia Trust, Trustee of the Trust Under Will of Marion C. Klinger by depositing copies of said documents in the United States mail, certified, return receipt requested on October 21, 2008, .addressed as follows: Office of the Attorney General Charitable Trusts & Organizations Section 14`h Floor, Strawberry Square Harrisburg, PA 17120 Thomas V. Mack The Salvation Army Territorial Headquarters 440 West Nyack Road PO Box C-635 West Nyack, NY 10994-1739 Kirt Barden The Salvation Army 1122 Green Street PO BOX 2771 Harrisburg, PA 17105-2771 Jacqueline Rucker Christian Churches United 413 S. 19`h Street Harrisburg, PA 17104 r r. c~ ~ -fir C_a ~ J~~ ~~ 0 C~{") `~ °3 ___ . - . :. _ ,. ~ - , r• 7'he Return Receipt Cards are attached hereto. Dated: ~ / - ~~ - ~. G~~ ~ ~' Debra A. Evangelisti, Par legal SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Rd., Suite 201 Harrisburg, PA 17110 (717) 540-9170 Sworn and Subscribed to before me this ~} -""` flay of Noae..n~e,~ , 2'`008 ~ { t \. - OTARY P C wly Commission Expires: u~3~ G~~ 2.~~~- NOTARIAL SEAL TAMMY E OIPPEAY NOGIry P+ilik ~OIIENANNA TINP, DAUPFIIN tAUNTIf My Co~sion Eupin: Atq 6, 2012 ^ Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. ' ^ Print your name and address on the reverse so that we can return the card to you. ' ^ Attach this card to the back of the mailpiece, or on the front if space permits. ~. 1. Article Addressed to: ~/ F ~y "(~ ,.. ~_~ ~"`` ~F Name) D. Is delivery address different from item 1? L.! Yes If YES, enter deliveOnAildress below: ^ No ti. ; 1 4 I r K=im --- 3. Service Type `" I~Certified Mail y^[6cpress-Mail ^ Registered 4b,Retum Receipt for Merchandise ^ Insured Mail ^ C.O.D. 4. Restricted Delivery? (Extra Fee) ^ Yes 2. Article Number 7pQ7 ^710 ^0~~ 4886 3669 (Transfer from service labeq PS Form 3811, February 2004 Domestic Return Receipt 102595-02-M-1540 ^ Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. ^ Print your name and address on the reverse so that we can return the card to you. ^ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: ^ Agent ^ Addressee ~cei by (Printed Name) C. Date of Delivery ~'G'v?r~ c.~)7 ~ L' D. Is delivery a ress different from item 1? ^ Yes If YES, ente delivery address below: ^ No ~ir~ ~`~r~'%~~~ ~~~~. ~~~I U c v ~ 3. S rvice Type ~~~ ~C~X ~ 7 ~' Certified Mail ^ Express Mail ! /(j !! ~h~ fr ~, r-~-~ 1 7 f ~~j Z 7 7 ~ ^ Registered [4~Return Receipt for Merchandise /_K ^ Insured Mail ^ C.O.D. 4. Restricted Delivery? (Extra Fee) ^ Yes 2. Article Number 707 071 000 4886 583 (transfer from serv/ce /aben ~.___ PS Form 3811, February 2004 Domestic Return Receipt tozsss-oz-M-,sao ^ Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. ^ Print your name and address on the reverse so that we can return the card to you. ^ Attach this card to the back of the mailpiece, or on the front if space permits. ~. Article Addressed to: A / S f NI/IPC yC G/~ J Gl,~NSt N~a~`~r N~ ~G9~fy-(73~ 2. Article Number pp rr .,efnr from $eNICe /at)e~/ i..4, ,... _. . PS Form 3811, February 2004 A. Signature ^ ggent X ~~ A7 i w ^ Addressee Printed Ne e) C. pat of Delivery .~ Rece!ved by ( B . . v p. Is delivery address different from item t ~ ^ No If YES, enter delivery address below; 3. Service Type Certified Mail ^ Retum Receipt for Merchandise ^ Registered ~ ^ Insured Mail ^ C.O.D. ^ Yes 4. Restricted Delivery? (F-xtra Feel 70 p710 pppp 4886 590 Domestic Return Receipt ^ Complete items 1, 2, and 3. Also complete item 4 if Restricted Delivery is desired. ^ Print your name and address on the reverse so that we can return the card to you. ^ Attach this card to the back of the mailpiece, or on the front if space permits. 1. Article Addressed to: ..f ~c ~,r ~l ~ rv~ K u, e~~~ ~,i ~, %` ;H , s tl ~ fd Lh u r~ {uz;1., ~Jtv : k ~ d y~ .~3 ~s // ~ ~~- 5f,-~ ~ f 3. S rvice Type Certified Mail ^ Express Mail ^ Registered urn Receipt for Merchandise ^ Insured Mail C.O.D. 4. Restricted Delivery? (Extra Fee) ^ Y~ 102595-02-M-1540 Ae, _' ~- ~ Q Agent _ ^ Addressee B. Received b (Printed N~) C. Date of Delivery ~% c`vt ~ C ~K`-! a D. Is delivery address different from item 1? ^ Yes If YES, enter delivery address below; ^ No 2. Article Number 7007 ~71~ ~~OQ 4886 5Z~6 (Transfer from service label) V___ PS Form 3811, February 2004 Domestic Return Receipt 702595-02-M-1540 J IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST UNDER WILL OF No. 21-04-0043 MARION C. KLINGER, Deceased COMMONWEALTH'S OBJECTIONS TO FIRST AND FINAL ACCOUNT OF WACHOVIA BANK, N.A„ TRUSTEE The Commonwealth of Pennsylvania, by its Attorney General, Thomas W. Corbett, Jr., acting in his capacity as parens patriae, (Attorney General) objects to the First and Final Account of Wachovia Bank, Trustee, as follows: 1. Marion Klinger executed her Last Will and Testament on March 8, 1995. 2. Pursuant to the terms of the Will, the testatrix's residuary estate was transferred to a trust for the benefit of her daughter, Susan A. Klinger, during her lifetime. 3. The Will further provides that: ~ ~Q -~~ The Trustee [and its successors and assigns] shall hold and z n manage the said property as a Trust Fund and invest and ~ _?~ r,~ reinvest said funds in carefully selected United States ~ =~~ ~~ _ Government Bonds including but not limited to United - ~ ~-~ States Treasury Notes and United States Government _ ~`~ ~ ~ w Bonds so as to cause no reduction in the principal L,i, amount of said fund during the administration of the ~ Trust Fund. Last Will and Testament of Marion C. Klinger (emphasis added). 4. Wachovia failed to invest in carefully selected United States Government Bonds and instead invested primarily in its affiliated mutual funds which enabled it to charge double fees in the form of trustee fees and mutual fund fees. See Wachovia's Revised Fee Schedule for Trust Accounts provided to the Commonwealth on October 21, ~- ~J 2008. (A true and correct copy of said Schedule is attached hereto and marked as Exhibit «A »~ 5. During the lifetime of Susan A. Klinger, Wachovia distributed only $529.38 for her benefit. 6. Upon the death of Susan A. Klinger on February 14, 2007, the trust should have terminated and equal shares should have been distributed to Christian Churches United of Harrisburg, Pennsylvania and the Salvation Army of Harrisburg, Pennsylvania. 7. At its inception, the Klinger Trust had a principal balance of $260,842.92. 8. As set forth in the First and Final Account, the Trust has a principal balance of $259,214.90. 9. Beginning in November of 2007, Wachovia and the Commonwealth engaged in a series of communications regarding the Commonwealth's objections to Wachovia's general practices of disregarding restrictions contained in the granting instruments of charitable trusts and charging double fees through its investment in its affiliated mutual funds. 10. In a November 9, 20071etter to the Office of Attorney General, Wachovia agreed to maintain fund fee and expense information in relation to mutual funds in order to enable the Commonwealth to assess the aggregate fees charged against a charitable trust. 11. The Commonwealth has requested but not yet received an accounting of the total mutual fund fees charged to the Klinger Trust. 12. Sometime after the above-referenced 2007 exchange, Wachovia modified its fee schedule. 2 13. During the course of the aforementioned discussions, Wachovia did not notify the Commonwealth of the termination of the Klinger Trust and the Commonwealth did not receive said notice until October 21, 2008. 14. The First and Final Account reveals that Wachovia charged and proposes to charge trustee fees totaling $21,185.57. 15. The $21,185.57 is in addition to the undisclosed mutual fund fees that were charged against the trust. COUNT I -Failure to Terminate the Trust in a Timely Manner 16. Paragraphs 1 through 15, above, are incorporated by reference as if fully set forth herein. 17. In accordance with the Last Will and Testament of Marion C. Klinger, the trust terminated upon the death of the decedent's daughter, Susan A. Klinger. 18. Section 7780.7 of the Uniform Trust Act (UTA) provides that: Upon the occurrence of an event terminating or partially terminating a trust, the trustee shall proceed to distribute the trust property within a reasonable time to the persons entitled to it, subject to the right of the trustee to retain a reasonable reserve for the payment of debts, expenses and taxes. 20 Pa. C.S.A. § 7780.7. 19. Susan A. Klinger died on February 14, 2007. 20. In accordance with the terms of the will, the Trusteehad a duty to terminate the trust upon her death. 21. The Trustee has offered no reasonable excuse for the over eighteen month delay in terminating the trust particularly given the fact that the trust was invested in easily identifiable securities and the beneficiaries were identifiable local charities. 3 22. Pennsylvania courts have determined that an eighteen month delay is not reasonable and would subject a corporate trustee to surcharge. See In re Scheidmantel Trust, 868 A.2d 464 (Pa. Super. 2005). 23. The market has declined significantly since the death of the life beneficiary on February 14, 2007. 24. Since the death of the income beneficiary on February 14, 2007, the trust has paid or is requested to pay: a. $2,793.36 in Federal Fiduciary Income Taxes; b. $697 in State Fiduciary Income Taxes; c. $11,674.62 in Trustee fees; and d. undisclosed mutual fund fees. 25. Section 7781 of the UTA provides: (a) What constitutes a breach of trust.--A violation by a trustee of a duty the trustee owes to a beneficiary is a breach of trust. (b) Remedies.--To remedy a breach of trust that has occurred or may occur, the court may order any appropriate relief, including the following: *** (3) Compelling the trustee to redress a breach of trust by paying money, restoring property or other means. *** (8) Reducing or denying compensation to the trustee. *** 20 Pa. C.S.A. § 7781(a) and (b). WHEREFORE, the Commonwealth respectfully requests that this Honorable Court: 4 a. determine that the Trustee breached its duties to the beneficiaries by failing to terminate the trust and distribute the funds within a reasonable time after the death of the life beneficiary; b. order the Trustee to redress its breach by paying the remainder beneficiaries in the full amount of all fiduciary income taxes, trustee fees, mutual fund fees and any other expenses incurred as a result of the Trustee's failure to terminate the trust in a timely manner; c. deny the Trustee its claimed compensation or reduce the amount of compensation to that which would have been reasonably charged had the trust been terminated in a timely manner; and d. order any other relief this Court deems appropriate. COUNT II -Disregard for Express Restriction Set Forth in the Granting Instrument 26. Paragraphs 1 through 25, above are incorporated by reference as if' fully set forth herein. 27. Pennsylvania courts have consistently determined that: When interpreting the provisions of a trust, `the polestar in every trust is the settlor's intent and that intent must prevail.' In re Scheidmantel Trust, supra, at 488 (citing Restatement (Second) of Trusts, § 2). 28. The UTA provides: (a) Trust instrument controls.--Except as provided in subsection (b), the provisions of a trust instrument prevail over any contrary provision of this chapter. 20 Pa. C.S.A. § 7705(a). 5 29. The UTA further provides: The common law of trusts and principles of equity supplement this chapter, except to the extent modified by this chapter or another statute of this Commonwealth. 20 Pa. C.S.A. § 7706. 30. The Will in this case provides that: The Trustee [and its successors and assigns] shall hold and manage the said property as a Trust Fund and invest and reinvest said funds in carefully selected United States Government Bonds including but not limited to United States Treasury Notes and United States Government Bonds so as to cause no reduction in the principal amount of said fund during the administration of the Trust Fund. Last Will and Testament of Marion C. Klinger (emphasis added). 31. The Trustee did not invest in carefully selected United States Government Bonds and instead invested primarily in its affiliated mutual funds which enabled it to charge double fees in the form of trustee fees and mutual fund fees. 32. The Trustee did not petition the court for permission to deviate from the express terms contained in the granting instrument. 33. As a result of the Trustee's disregard for the express restriction contained in the granting instrument, the trust principal declined in value. 34. As a result of the Trustee's disregard for the express restriction corrtained in the granting instrument, the Trustee incurred undisclosed mutual fund fees. WHEREFORE, the Commonwealth respectfully requests that this Honorable Court: a. determine that the Trustee breached its duties to the beneficiaries by disregarding the express restriction contained in the granting 6 instrument and investing primarily in its own mutual fund~c rather than carefully selected United States Government Bonds; b. order the Trustee to redress its breach by paying the remainder beneficiaries in the full amount of the mutual fund fees and other expenses incurred as a result of the Trustee's failure to follow the directive; deny the Trustee its claimed compensation; and d. order any other relief this Court deems appropriate. Respectfully Submitted: THOMAS W. CORBETT, JR. Attorney General By: ~~- 6 ~.~-~- ~ ~~iy-nor-,., Heather J. Vance-Rittman Senior Deputy Attorney General Pa. Attorney I.D. No. 8270_`> Office of Attorney General Charitable Trusts & Organizations Section Strawberry Square, 14th Floor Harrisburg, Pennsylvania 17120 Mark A. Pacella Chief Deputy Attorney General November 20, 2008 7 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PEN[VSYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST UNDER WILL OF No. 21-04-0043 MARION C. KLINGER, : Deceased I, Heather J. Vance-Rittman, Deputy Attorney General, being duly sworn according to law, hereby state that I am a Deputy Attorney General with the Office of Attorney General, Charitable Trusts and Organizations Section, that I am authorized to make this verification on behalf of the Office of Attorney General, and the facts i:n the Attorney General's Objections are true and correct to the best of my knowledge, information and belief. November 20, 2008 HEATH J. VANCE-RITTMAN Deputy Attorney General Pa. Atty Id. No. 82705 Fee ~c~.e~.ule All Mutual Fund Portfolios Market Value First X2,000,000 Next $3,000,000 Over ~$,ooo,ooo Minimum Annual Asset Level Fee 1,20% o.~o% o.so% ~4~500 • s5o per maith base fee includes ioq.i ggrantor, simple and complex tax services, non resident alien tax services, cash sweep services, providing beneficiaries tax information ,outgoing automated bank transfers and automated bill paying, Accounts with a discount are subject to ancillary fees. • Additional charges apply for Real Estate, and other non-routine services. Refer to the 5chedtile of Supplemental Services for details. • For Irrevocable Trusts a i%termination/distribution fee wil[ apply to principal distribulions/disbt3rseme:nts throughout the administration and final distributions. • Wachov}a and its affiliates receive separate compensation for services they provide to the Evergreen family of mutual funds as set forth in the mutual fund prospectus. These fees are separate and apart From the trustees fee payable under this fee schedule. • iviutual fund fees are assessed within the mutual fund as outlined in the fund prospectus. While these fees will vary from fund to fund they are in all cases deemed reasonable for the product selected prior to being made available by Wachovia for its fiduciary accounts. • Fees are prorated and charged monthly bases] on beginning market value. • Trading and settlement expenses for transactions carried out by Wachovia Trust are at institulionai rates and ai•e separate uid apart from this schedule. Wachovia Trust receives no benefit associated v,•ith these expenses. COMMONWEALTH'S EXHIBIT ~_ a ~ WAC~iOVIAWEALTH I~V.IANAG~MENT Annual Asset Fee 1N THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENl~1SYLVANIA ORPHANS' COURT DIVISION IN RE: TRUST UNDER WILL OF No. 21-04-0043 MARION C. KLINGER, Deceased CERTIFICATE OF SERVICE NOW, this 20th day of November 2008, I, Heather J. Vance-Rittman, Deputy Attorney General, caused to be served a true and correct copy of the Attorney General's Objections in the above-captioned action by placing a true and correct copy of same in the United States First Class Mail, postage prepaid, to the following persons: Steven J. Schiffman, Esquire SERRATELLI, SCHIFFMAN, BROWN & CALHOON, P.C. 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110-9670 Jacqueline Rucker Christian Churches United of Harrisburg 413 S. 19th Street Harrisburg, PA 17104 Kirt Barden The Salvation Army P.O. Box 2771 Harrisburg, PA 17105-2771 ~-~..~ - HEATHER J. VANCE-RITTMAN Deputy Attorney General PA. Atty Id. No. 82705 Office of Attorney General Charitable Trusts & Organizations Section 14t" Floor, Strawberry Square Harrisburg, PA 17120 (717)783-2853 IN RE: TRUST UNDER IN THE COURT OF COMMON PLEAS OF WILL OF MARION C. KLINGER, CUMBERLAND COUNTY, PENNSYLVANIA Deceased ORPHANS' COURT DIVISION NO. 21-04-0043 IN RE: COMMONWEALTH'S OBJECTIONS TO FIRST AND FINAL ACCOUNT OF WACHOVIA BANK, N.A., TRUSTEE ORDER OF COURT AND NOW, this 25th day of November, 2008, upon consideration of the Commonwealth's Objections to First and Final Account of Wachovia Bank, N.A., Trustee, and pursuant to an agreement of counsel in the persons of Heather J. Vance-Rittman, Esquire, on behalf of the Commonwealth, and Steven J. Schiffman, Esquire, on behalf of the Estate, an auditor will not be appointed at this time to facilitate an agreement between the parties. In the event that such an agreement has not been reached within 14 days, counsel are requested to motion the Court for appointment of an auditor. Heather J. Vance-Rittman, Esquire Office of Attorney General 14th Floor, Strawberry Square Harrisburg, PA 17120 For Commonwealth Steven J. Schiffman, Esquire 2080 Linglestown Road, Suite 201 Harrisburg, PA 17110-9670 For Estate William A. Duncan, Esquire 1 Irvine Row Carlisle, PA 17013 Courtesy copy mae r-, ~-- -: , r-~ c~ ,., "_ -- c~ - ' ~, •-~: J 7 ~ i ' ~~ ~ By the Court, ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: TURST UNDER WILL OF MARION C KLINGER, DECEASED CUMBERLAND COUNTY PENNSYLVANIA NO. 21-04-0043 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: JUDGE'S INITIALS: TIME STAMP DATE: IN RE: ORDER OF COURT SERVICE TO: HEATHER J VANCE RITTMAN ESQ STEVEN J SCHIFFMAN ESQ WILLIAM A DUNCAN ESO METHOD OF MAILING: ENVELOPES PROVIDED BY: ® LISPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 12/02/08 SERVICE TO: ^ PETITIONER ® JUDGE ^ CLERK OF ORPHANS COURT METHOD OF MAILING: ^ LISPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: ENVELOPES PROVIDED BY: ^ PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT M ~ Deputy Clerk of Orphans' Court IN RE: TRUST UNDER IN THE COURT OF COMMON PLEAS OF WILL OF MARION C. CUMBERLAND COUNTY, PENNSYLVANIA KLINGER, Deceased ORPHANS' COURT DIVISION NO.21-04-0043 ORPHANS' COURT ORDER OF COURT AND NOW, this 8`h day of December, 2008, upon relation of Steven's Schiffman's Office that a stipulation has been reached regarding the appointment of an auditor, no auditor will be appointed in this matter. BY THE COURT, ~' =-,_ J. esley Ole~~ ., J. Heather J. Vance-Rittman, Esq. Office of the Attorney General 14`h Floor, Strawberry Square Harrisburg, PA 17120 Attorney for the Commonwealth Steven J. Schiffman, Esq. ~? 2080 Linglestown Road o Suite 201 - ;cam- ''"7 ;. ~, Harrisburg, PA 17110-9670 .. _~_ ~j ~ ~ -' `' Attorney for the Estate -~~ `' `' ~ f `'~ - ' .jL ~ ~ 'Z r-' Courtesy Copy: ~ ~ :- - _ -_ ~ -;' William A. Duncan, Esq. ~ ~ .r 1 Irvine Row Carlisle, PA 17013 :rc t7~ ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: MARION C KLINGER CUMBERLAND COUNTY PENNSYLVANIA NO. 21-04-0043 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 12-08-08 JUDGE'S INITIALS: JWO TIME STAMP DATE: IN RE: ORDER OF COURT SERVICE TO: HEATHER J VANCE PATERNO, STEVEN J SCHIFFMAN ESO, COURTESY COPY WILLIAM DUNCAN ESQ METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 12-09-08 ENVELOPES PROVIDED BY: ^ PETITIONER ® JUDGE ^ CLERK OF ORPHANS COURT SERVICE TO: METHOD OF MAILING: ^ USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: ENVELOPES PROVIDED BY: ^ PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT e uty rk of Orphans' Court ~' REVISED SCHEDULE OF PROPOSED DISTRIBU_ Value of Trust as of 9/15/08: $281,355.38 Wachovia Trust (Final Fees) Steven J. Schiffman (Accounting Fees) 3 000 00 . Cumberland County (Accounting Filing Fee) 230.00 $278,1 325.. 8 Mutual Fund Repayment from Wachovia: 3,9_ $282,075.43 Distributions to Residuary Beneficiaries: The Salvation Army (50%) Christian Churches U it d $141,037.72 n e of Har-risbur (50%) g $141,037.71 Distribution Amount: $282,075.43 ~'R ~ Y IN RE: TRUST UNDER WILL OF MARION C. KLINGER AND NOW COMES Steven J Klinger and Heather J IN THE COURT OF COMMON PLEAS ,,,, CUMBERLAND COUNTY, PEI\LVA No. 21-04-0043 ; _, ~, ~, -f`;7 'l :ORPHANS' COURT DIVISION _-= `~ -" STIPULATION '~`-'~ -~, --+ c? r W Schiffman, Esquire, attorney for the Estate of Marioi~'. Vance-Rittman, Esquire, attorney for the Commonwealth of Pennsylvania, who stipulate and agree as follows: 1. The Commonwealth filed objections to the First and Final Accounting of Wachovia Bank, N.A., Trustee which was scheduled for audit on November 25, 2008. 2. At the time of the audit the parties agreed that an auditor would not be appointed for a period of 14 days from November 25, 2008 in order to attempt settlement of the Commonwealth's objections. 3. The parties have reached an Agreement whereby Wachovia Bank, N.A. agreed to reduce their final trust fees from $4500.00 to $-0- and to pay $3950.05 to the Trust representing a mutual fund fee repayment from Wachovia Bank, N.A. 4. The additional amount of $8450.05 shall be distributed in accordance with the Revised Schedule of Proposed Distribution attached hereto. Dated: ~, Heather J. Vance-Rittman, Esquire ~ Dated: ~Z.~ ~ G` r'J ~~ Steve . Sc fman, Esquire -, ~ ~i F1 i. ? r _i -_' <-