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95-0266
~.i-g5-o2~c~ This is to certify that the certificate hereunto attached is a true and accurate copy of the original death record on file with the Division of Vital Records, and that Frank Yeropoli, whose name is subscribed thereto, was at the time of subscribing the same and now is Director, Division of Vital Records of the Department of Health, for the Commonwealth of Pennsylvania, duly appointed and commissioned as directed by Act 66 of the General. Assembly, approved 29 June 1953, P.L. 304. AUG 16 20p1 Date I l~ H/0S.7~J Rwr. NB7 TTrEJrawT vEnrAwEL~r NAME euaL Fran eropoli, ' ect Division of Vital Records P.O. Box 1528 New Castle, PA 16103 coMAAONWEALTH of PENNSYLYAWIA • OEPARTNIENT OF HEALTH • YITAL RECORDS Q 2 5 7 6 8 CERTIFICATE OF DEATH K ~ ~____ . ............~ sEx BOCAAL SECUWTY NUMBER - oATE OPOPxNUAarL D•A ~1•r) ~~ ~T A• ~/1/'A025 Z Female >4 209 - 28 - 8358 ~- (~ (o AOE M1ar Swam uwe~irEAA Is1oERLDAT DATEOSawrH eIRLfFLACE IC•vw ws~cSaoEqHf~•a~d+rar-~,w:r•cwrman.,,w, Mrrr i Opw Han t MYAArL IMmIh.Oh,'hwl SiwaFarwgn Com•y) HOSR9IL OTHER _ 59YZ ept. 6,1435 ~IewCumberland,P ~ ELyDMOrIw•~.J oDA^ „~ p ,w;a„ap ~„^ cOLINnaPDE,aN cm:BOra.TwPOVaEATN RLCRITV NAMEI71Aa.rMm.aA..a.wwww.ao.l MMSDECEDENT OFHNRVIIC ORgBR RACE- _ Amwk•II rlaw s-aa, wlro. we Cumberland sEast Pennsboro zwp ~~~ Spir~'f f-(ospcfiaJ "°® "'~"""'°'°"`~°'~ "S"°"' awraw HrnaRinn, we. oECtDExra occLlRVaN aNDaPeusNESSnNDMSrRy µ ,a Whit e NMawoAlrwr mar us.A°~aMEO~ra~sW DECEDENT'S EDUCRpN MARNIL STRl116-Mrriwl SURVNwO SOUSE •I~M•OE!:a1otuw ri~l) HMrMrrip, WlOar•q rc~~ay~y~~~, , Housewife „a Home , '"~ "°~ 1>~ n+•~s+I Ma~rriesd ~ John M. Knaub i oEeEDErrt~swawADDREasRa.r.c~+w•.~.sur.nvcaax DECeDEHrs '~ 580 Wilson Lane REm~DE 'T''a"• PA • +~ ~•-~••~•awla ITnp~r Ai len ~~ Mechanicsburg, PA 17055 ~•~ „a Cumberland Mu.,+~T Ha.a.aa.+r.a PRTIER~s NAME IF++t AfOr•. LJrq na.0 wrarfirlYrlLa Nile M. Desenberger M°T'~Elrs""wE~'.."`m"M.m."s"",,,., Minnie Folk TSN~RTOwPeM SIFORMANT'S MAINq A45~'al CiVbrm. SYr. ZpCaaM John M. Knaub 580 Wilson Lane Mechanicsbur PA 17055 oPaLBPOerr10N avEDPDIBPOSITIDN nACeoFDlsroorraH-NwarGmMr,,Crwrrry oc~DIDN• BMIr^ CrMrIM® Rwnovr h•m 91W^ C•w url wdnw w•oo CiMTa•R SLrw 2bC•a w~~ a + "ro0•`~ ~ i,~`farch 27, 1995 =,d Con-O-Cite Vault Cremato }~ Schaefferstown aFPLINE/uIL uD PA 17088 a , H1/EEOq ACTSiDAS UCENSENIAIBEIL ~ NALEANOADD/1ESBOPRM,7l1TT ~~~~ FD 012342-L .Stone&Murra FH 408 3rd St New Cumberland PA 17070 e u °i• a . lawa.rerurwowewrrara..rra. LICEIEiENUMBER rar.raM.rum.arrnr OATS SgNEO awW, ~r.wrwN, PAairL DIA r•rl bnIOZ420 wLMOS19Lrr1 EL' OPCE.vH DATEPRDNDIarJDED DEAD (Ma.r+, D•Y.hw1 Lw•S CASE REFERRED TD MEDICAL E%AMINEaCpppHEp, Pray •IIOP~onauN••eulLL WwNSwawgSerbnA •Aia~ err•A IMO•rA. Don•L war N•aradgwp, w•w ~ arAea rapirl•ip wrr. slwekw awi I•iM••. awilwwow•rWIMgrONYI LiMM,arr arr•M••fAfM. iA ~ PMIT! DMw a1R , jarw rtlA•rII A0I~4i~Mru•iwyYgawr•YM••in RVlf 1. TES (Fnw ~ I~/ DUE / OICR ASA I ,_~w ~~ M1'•'~~'~^'~-'- Z~ O~UE~HCE OFg T a j` ~ l~a/G-. ~a`1 G1..-. V""r~ .~ 7 1MN.I•tlMbMwnr•Y DUE IDICR ACONSEOUENCE Ofk I ear.EalrIMDYE7M0 ~ /rl iiabaw4••a•~MY ~ DUE 70 (pi ASACONSEOUENCE OF} rw~wnp i~arlld WT TILLS AN ~~ MANNER OF DEATH T AMMLABIE IMOnn D•T. Mrw1 TIME Of INJURY B41LN1V RMA]RI(7 DESCRIBE FIOW INJURYOCCURREO. OF OE/OM7 Nrurr ~ 1lamfcia• ^ AttMw~ ^ Pwi6q Y.rrlpYbn ^ 1N ^ No ^ H• ^ No `A• ^ No ^ 9ukia• ^ CpW rcLMawrmYNA ^ M. PLACE OP naIURY A - I Mm•. Iwm, wrooL 4CLa~Y. olllu LOCAil0111$Irr. C7y/Town, SLLIAI Lt. M pw64 ~ IBa• dvl JO• C6RIP-BIO ~~~~ ~ SEiNATURE AND TRLE OF Fl/YtIC1AN MYr~na IPnva•n CwMyinq ew.ada•aN iwliw.wpyy, ER Cana cOmplaMtlltem 23) rem.sra~+ W^wI c ap • r a•.a.w ••awne eu.aa.awwNN wamw~«a.w i ...................................... ,a h 9 'PRDNOIMCNNIANDCEJ171FYMD PLITlICIAN IPnY>:ayn eoN a.onwrcnq aoen •rwcbalyxp roarmtlaaml NUMSR' DATE SIGNED Mr•h Tour e.«am,.r^•wL.ao•.aaw•ecunsnar rw..ar,wa Pra•,wa Airrur•wr•Iq wamwM.ra wwe ^ 119 037 83 L ......................... - - LF r y ~g(CF PERSON WNO COMPLETEpCA U gE 'MEDICAL E1fAMWF.WCORONER (MANE ANDAD Oy RJE~ pPj7H - ~ ~ : r. (~ ~ ~ ( 9 On tlN lwb M •>t•mIRNi•n ra/•r Ime•Llg•Ibn, in my opMioR, deN11 oeturrW w tlr Ilm•, d•t•, ba pw:•, wa aw to tlr c•ur • •ne r ~ . "" `ms's ~ ' ~LA I~/~ 1 a.al.r...L.I~ ........... ' / ...................................... ... a ~d nAaue; Pc~.Z.e. wAy ~ He ~r~~~,~a- /"rf~ REGISTRM'S SIGNRLpE AND ~ ~~ A- I~I O.S~I~ ~ DATE EILED(MpYn. Day, Year) E+ ~ dom. ~9s~- LAST WILL nNl~ '1.' ~ STAMLNT o>r JAN1~1'I~ I1, lcrtnUB I, J11NET D. KNAUf3, IiC (.Ilia Iloroug}i or Mechanicsburg, Cumberland County, Pennsylvail I It ~ Inrtltri, publielt and declare this as and for my Last Will and '1'ontnuioitt, hereby revoking all other Wills and Codicils heretofor© rondo by me. FIRST: The expenson of my last illness and funeral shall be paid from my estate. SECOND: I herebyy 1 Vii i111i! bequeath, absolutely and in fee simple, i;o my husba~~d, J111111 P1. I(IIltU[3, a].1 my household furni- ture and furnis}iings, books, I~Iiil.Ilti~ii, jewelry, silverware, auto- mobiles, wearing apparel and nl.J. c~L-lii+r articles of household or personal use or adornment, provldod that if my husband dies before the sixtieth (60tH) day following the day of my death, this gift shall lapse or be divested and I make said bequest to my issue, per stirpes, living at the time of my death, to be divided among diem as they rtlltfl I tlyl rio. If they cannot agree for any reason, my Executor shall mnko tl~e decision and its decision shall be final. My Executor shall rnl-I-nnn111: any minor child in any division of such property nIIcI IIII-11 I iloliver to the person stand- ing in the place of a parcel; III Illlcill minor, without bond, such ' portion of the minor's share iIN IIIY I~Ill4cutor, after considering the minor's wishes, deems al'1~1 ~~lil'Lnl=~~ and shall sell the balance and pay the proceeds to my '1'r.t~st©os to be retained for the minor _~ under Item SIXTfi hereof. THIRD: The gift to my }iuaband in this Item is intended '~? -; to give my estate the marital d©duction effective under the Internal Revenue Code to redtl~~o I~'ndor.al estate tax. Any provi- sions in this Will which cott!' L l iii: W I I It or fail of this intention shall be so reconciled or aml~llriocl rte to accomplish this objective. If my husband, JOfIN M. KNAUf3, survives me, I direct that my Trustees, hereinafter ltnntod, hold, IN TRUST, an amount free of all taxes equal to tlto mnxjmttm marital deduction allow- able to my estate for Federal oeL•rtto tax purposes, reduced by an amount, if any, needed to iltctl'~nna my taxable estate to the largest amount that after a.l. I ttW ~ il~.l 1'I~r the unified credit and any other credits available to my tr111 t11 rtr will rosult in no Federal estate tax, and pay the net I n~itilllri I herefront not less frequently than quarterly to my husband 1'~~L' J. .1.1'n. My hUnband shall have the power to appoint all or any hart or harts of the principal of this Trust to himself or a class composed of the issue of myself and my husband. This power shall be exercisable by him alone and in all events by specific reference thereto in his Will, or by delivery at any time or timull tIII1.lI1t) ltis lifetime of a written direction to my Trustees wl~o nltrtll tltereupot~ make payment as he directs. My Trustee shall 1>ity I'.n 111-a personal representatives from any unappointed prinejliil I I Iltt II ~ ffereno© between all taxes, interest and penalties whiolt Illt~~~ Illllttt pay ley reason of his death and those which would be hay~lll I tt liy I.hem if such unappointed principal were not taxable .i.11 II I t~ nrll:ate and shall add the balance of such unappointed i~r.ilt~l.pn1 to my residuary Trust. FOURTIi: I give and ciovise the residue of my estate, real and personal, to my Trurttoa ltoreinafter named, IN TRUST, as follows: ,. ' ~ (A) The net incomi~ l~llr~1'nff'om shall be paid to my C husband, JOHN M. KNAUB, for III'tt~ '- - (B) My husband shall ltavo the power to appoint to himself up to the greater amount of five percent (50) or ~. ~: $5,000.00 annually from the principal of the residuary trust ~-~ under this Item. This power of appointment shall be noncumula- tive and may be exercised during my husband's lifetime only by ~ --- ~'`~ his giving the Trustee writtott direction other than by his Will. (C) Upon the cieaL-II riP t:lln survivor of myself and my husband, the principal shall liu ~Ilvl~led into as many equal shares ,, '=, Tf L ,' ~. •~ ;• ~ ,~ ~_~ ~- as there are children of mine then living and children then dead, leaving issue then living. My nltllriren are CINDY L. ARNOLD, KIMBERLY K. SCIIAEFFER and MAI11C 11. 1CNAUB. '1'l~ereafter: (i) Should my daucJltL'ot'., CINDY L. ARNOLD, predecease me, I direct that her s}rare l,o Itaicl, in equal shares, to her children, JOAN R. 11RNOL}) artcl 1111 I ill, M ~ 11ItNOLb. (ii) Should niy sully N/lllll 11. ICNAU1l, predecease me, I direct that his share )JO ~ra.lil III VIII son, JUSIIUA J. KNAUB. (iii) Should my drlll~ III (r~ 1'r ICIMI3EIZLY K. SCIIAEFFER, predecease me, I direct that: Itol~ crltnt:e be paid to her daughter, KENDALL M. SCIIAEFFER. (iv) Should any or my grar~dc}iildren not have attained the age of twenty-one (21) yonr© nt the time for distribution to him or her, I give, devise artd bo~Ju©nth the share of each such grandchild to my hereinafter. linlllnil 'I'I'ustee or Trustees, IN SEPARATE TRUS`T'S, to hold, mnlirl~lrtr IIIVest and reinvest the shares so received, and to use and apply from time to time such portion of income and principal for the said grandchild's education (including college, trade sc}~ool or other similar training or education), support and welfare as my Trustee or Trustees, in their sole discretion, deem advisable. My Trustee or Trustees may make the payments for the auphort and maintenance of my grandchildren directly to sa li) rll ~tli,l,rltildren or to their Guardian or Guardians. Any paymel~ts I~Irltlrl Try my `T'rustee or Trustees pursuant hereto shall be madrt W,).1:Itc~uL• further responsibility to the said grandchildren, thei-• (IIIil1'tl (nn or Guardians, or to any person taking care of my yrnllilt~ll I lill rrt~. T}~o 'Trustee or Trustees, in exercising their discretitillrll y rtlll hority with respect to the payment of income or princilrlll Itl' I lllt within 'T'rust to my grand- children, shall take into cottrt.I.~Int~riL•1.on any income or other resources available to my grrtrtd~ltildren from sources outside this Trust. In addition, my }iere.l.lttifl:or (tamed Trustee or Trustees shall have tl~e right, in t}ielr n~la discretion, to purchase and pay for out of tl~e principal, r~-t wry I I. as income, such insurance policies as wi7.1 provide fol~ III1~ 1:11~IIIrdchild's medical care. Any income or prJ.II11I11111 I1111r so a~rplied shall be dis- tributed to each grandchilda WII1111 II1, or she attains ,the age of twenty-one (21) years. In llla rrVcllll: any of my grandchildren predeceases me or dies prior t:o L•llo termination of this Trust, the interest of said grandclt.l..l.cl .1.11 raid Trust shall cease with any income and principal bej.lry d.lvic.led evenly between or among my other grandchildren or the nnl,inl'nt:n trusts established hereunder for their benefit. If, hownvlll'1 I:IIIId grandchild is survived by any children, my Trusteo oJ' 'I'I IIIII l;lllli shall jrrty net income of the Trust to or apply the same 1111' Illrl Ilt3nefit oJ? such children of my deceased grandchild, ire sucl- Itllllrlllll: or amoutrts as my Trustee or Trustees, in their sole discrQtion, deem advisable for the support, welfare and maintenance of said children. Any income or principal not so applied shall be distributed when such children of my deceased grandchild attain the age of twenty-one (21) years. FIFTIi: Trustee may tln~ jrr. incipal of the trust under Item THIRD }rereof (Marital Unc.jllc.rtitJll Trust) only for the benefit of my husband. With the foJ 111111 (II~,i J-xception my Trustee may use principal from the trur3t ull~l-11 II1:~111 l~'OURTII hereof (Residue Trust) for the benefit of my husbnllil 11111) Illrtue as l:hat Trustee deems necessary: (A) To meet the c.rJljlnll-try uC any t~ccident, illness or ,:~~ other emergency befalling arty ot? thorn; ~, (B) For maintenance, support and education (including college and graduate scl~ool)i '~ (C) To pay funeral oxponrres, including the cost of a '~I grave marker and perpetual l.ln l~n 11 (' I' Ire gravr3 , -r-~ Any principal uscrll I'lll' (1111 benefit: of my issue shall be charged as an advancement fr~rn Iris or her family's share of the ~~"-' trust. Further, any invasion on behalf of any issue cannot exceed the amount that would be allocated to his or her family's share of such trust. A NotwithstandLry l.lirl I IIL ~Ir~uing, the power to consume, invade or appropriate propel°L•y for l'}~e benefit of my husband and issue shall be limited by Arlr,ot:tnlllnble standard relating to health, education, support III' Inn I Ill nuance within the meaning of subparagra~~lr (a) of Sectlclll ;1111 (III (I.) of tlro Internal Revenue Code of 1954 or any simil~l:' ail IIV ~ II ~ Iln which may be in effect at the time of my death so 1:Ilrtl Illllilt Illlwer will not constitute a general power of appointmell I_ SIXTIi: I appoint Illy '1'rtlntee as Guardian to hold for minors all property payable }~y law to a guardian appointed by my Will or otherwise and use tiro enmo for t}re minor's maintenance and education, either directly or by payment to any person selected to disburse it, whlllln r•n„nlpt shall be a complete acquittance therefor. All IIIIrr1111riilillid income and principal shall be paid to the minor at ma~ut'iL'y. }~'or purposes of this Will, majority shall be construed to be w}rer~ t}~e individual attains the age of twenty-one (21) years. SEVENTH: No provision of this Will is intended to exercise any power of appointment, including any power of appointment granted to me by my truaband's estate planning or other documents. EIGIiTII: All taxellr IIII rll gist and penalties thereon payable by reason of my dealll WI111 I'espect to property comprising ~~ of my gross estate, whether n>^ Ilnl: Irassing under this Will, shall .1 be paid from the principal III' I-I~' 1 r~lliduary estate, provided ~` however, that funds of my '1'I Intl. lil liltted heroin may be used to a ~`' taxes, interest and pe»alt.l rill II I I I ~ Muted to ouch trust assets. p y ~ NINTH: No interellL' 111' nll.y beneficiary under this Will -~ or any codicil }iereto s}iall uo eul~~ect to anticipation or volun- ~~, •1 tary alienation, and the por:nollnl 1•eceipt of such beneficiary shall be the sufficient and olr.ly discharge of my Executor and ~~' ~' Trustee unless otherwise prr-v I lire) Ilnrein. TENTH: In additlllll III I~IIWers given them by law, my Executor and 'Trustee alyd Lllil l l !1111 ~l ilrssors and any guardian acting U hereunder shall !rave the fol I ItW I Ilt,l ti lscretiottary powers applic- able to all real and persona I ~tl°rtltnt.'l:y held by them, effective without court order and until notttttl distribution: (A) To retain all Itl•ttltnl•I•Y received by them including the stock of any corporate t I tllll I I rl I Y acting hereunder, provided such property remains produ~IlVttl (B) To invest in n I I Ertl lur+ of property without restriction to investments aul•!-orizod to fiduciaries, so long as such investments are product.lvo- (C) To join in arty ittcorEroration, partnership, recapitalization, merger, roctr.'cJntt.l.v,ntion or voting trust plan; to delegate authority with reaitrutl' I llr~l nto; to deposit investments under agreements and pay asttttlltllllttlll III and generally to exercise all rights of investors; (D) To compromise uctitl:t:'uVnrsies; (E) To exchange or Boll for casts, property or credit, publicly or privately, or to lease, even for a term exceeding five (5) years or the duration of the trusts hereunder, without liability on the purchasers or lessees to see to application of the consideration, and to y.iVn II(tLlltlte for L-hese purposes without obligation to repudiate them its tttvor of a higher offer; ~ (F) with respect L'o my r.ar~iduary trust under Item •-'I FOURTH hereof, to allocate il'ntnr~ rrf ~'eceipt or disbursement ~, between income and principal tltl III-ttit deem equitable regardless of '~ the character given such ii:nllltl I1~~ ItIWt -~- .~ (G) To apply inerttll-t Itl Itl Lncipal to which any bene- ~ ficiary is entitled directly frrl'ItIH or her maintenance and ., support should they deem such beneficiary incapable of receiving ~~~ the same by reason of age, illness or any infirmity or incapa- ,~.i city, or to pay the same to such person as they select to dis- burse it, whose receipt shall bo a complete acquittance therefor, without the intervention of nlty rltlnt'rifan; (H) To borrow monnyt Illtllllding the right to borrow from any corporate fiduciary ttul:lttc~ hereunder, and mortgage or 6 pledge as security; (I) To hold invest mntll~n ilt the name of a nominee; (J) To distribute III -Ir1-III or kind or partly in each at valuations fixed by them; (K) To assume cot11 Illllrtll+-rt of the status of any bene- ficiary with reference to marrittyo, divorce, illness, incapacity or other change in the absence of information deemed reliable without liability for disbursomotite made on such assumption; (L) To elect to vraluo my gross estate for Federal estate tax purposes as of tllrt +Irtl n 111' my death or as of the alternate valuation date as r1 I I rlWr+il I'or such }rurposes, and to claim as income tax deducti~ll-1 rtllil r11 her el~ations allowable under law; (M) Except to the oxto+tt necessary in order that the trust under Item TIiIRD hereof qualify for the marital deduction allowable under the Internal Revenue Code, it shall not be neces- sary to segregate investments as belonging to a particular trust or share therein and all int:r~l'nrll'-1 Illrty be ho~.c] in undivided form in a single fund from which lrr.o}rortionate distributions are made based on current reappraisalnt (N) To merge any n{.m.{.l.~r. trust established by my husband where the terms of l:ll-+ Plrllll-t ttre identical; (O) To make inconu+ 1-I~ ail ~ Ilcipal distributions during the course of administratio-t 111' IIIY -+-Itate or trust created here- under; (P) In the event that I tam the beneficiary of a quali- j fied terminal interest trust n-td tiro same is taxable in my estate, I direct that my Executor shall seek reimbursement from ~~ said trust for all taxes due by my estate because of the inclusion of such trust in my oraL-nto, said computation of taxes due to be computed by taking !'.n1Ft+rt +IWed by my estate and such property included therein as UU111{rrtt.'ra+! to t}re taxes my estate would owe in the event said property were not taxable in my estate; and 7 (Q) To undertake at~y at~d all acts deemed necessary and proper by it for the proper tt-ICl n~ivntitageous management of any trust and the settlement of my nr-I.nl:n. ELE- vENTH: No fiduciary w}~o is a beneficiary of my residuary trust created in Item FOURT}i hereof shall participate in the exercise of any discretionary power to use the principal thereof for the benefit of any person or to apportion or allocate items of charge or credit between principal and income of such trust. TWELFTH: Any person, c~h.hnt'.than my husband, who shall have died within sixty (60) dr~yu of Iny death, shall be deemed to have predeceased me. If my }~udbttt~c} r,nd I die simultaneously, or under such circumstances that tlto or.cler of our deaths cannot be established by proof, my hus}i-11t~) -tl-rt I 1 be deemed to have survived me. Any person (other than mynnll') Who shall have died at the same time as any then recipic~lll: ril'. I tlrome or its a common disaster with such beneficiary, or undor such circumstances that it is difficult or impossible to determine who died first, shall be deemed to have predeceased such beneficiary. THIRTEENTIi: I nomittato acid appoint my husband, JOHN M. KNAUB, as Executor of, and my itUnl~nt-rl, JOliN M. KNAUB and JAMES D. %~ ~. BOGAR, as Trustees under t}~j.tt lily I~r~rtl~. Will at~d Testament. In the s event my hus},and cannot act ul' ttt~lll:.llltte to act ae Executor for any reason, I nominate and a}~Iit~.l ill: t' l hDY L. AIZNOLD, Executrix of j ~ this, my Last Will and Testamot~t. lt- t}te event m y husband cannot ~~, act or continue to act as Trustee for ar~y reason, I nominate and appoint JAMES D. BOGAR, to serve as the sole Trustee. In the ~~~; .J further event that JAMES D. BOGAR cannot act or continue to act as Trustee for any reason, I nominnl-.n and appoint ANDREW C. ~`r ~ SHEELY, to act in his place. In t}te further event that ANDREW C. SHEELY cannot act or continue to act as Trustee for any reason, I nominate and appoint DAUPHIN DI;FO,SI'1' BANK AND TRUST COMPANY. No fiduciary acting hereunder sltrll I Ian 1'equired to post bond or enter security in any jurisc}1-ti..l-IIt~ IN WITNESS WIiERE01'', T }~nVe hereunto set my hand and seal to this, my Last Will rilir.l '1'etil:ament, this ~c~~~ay of ct,,n~~ ~~ ~~ ~-r,~ (SEAL) a~~tv~1Vp. KNAUB Signed, sealed, publie}~od and declared by the above- named Testatrix as and for I~nI, I,nr~l: Will and Testament in our presence, who, at her requottL, I.i~ It~r prese-~ce and in the presence of each other, have }~ereu»to subscribed our names as attesting witnesses. Address Address . ~ f 9 REV-1500 EX+ ;J-94) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 INHERITANCE TAX RETURN FOR DATES OF DEATH AFTER 12131/91CNECKHERE POVERTY CREDIT IS CLAIMED ^ RESIDENT DECEDENT FILE NuMSER (TO BE FILED IN DUPLICATE WITH REGISTER OF WILLS] 21 95 0266 DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) COUNTY CODE YEAR NUMBER DECEDENT'S COMPLETE ADDRESS Knaub, Janet D. 580 Wilson Lane Z SOCIAL SECURITY NUMBER w DATE OF DEATH DATE OF BIRTH W Mechanicsburg, PA .17055 209-28-8358 3/26/95 9/6/35 c°u~, Cumberland O (IF APPLICABLE) SURVIVING SPOUSE'S NAItE (UST, FIRST AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER AMOUNT RECEIVED (SEE INSTRUCTIONS) Knaub, John M. 192-14-5386 u' ®1. Original Return ^ 2. Supplemental Return Y a H ^ 3. Remainder Return (for dates of death rl u"+~~ ^ 4. Limited Estate p 'or to 12-13-82) ~~o ^ 4a. Future Interest Compromise ®5. Federal Estate Tax Return Required ~ m (for dates of death after 12-12-82) a ®6. Decedent Died Testate ^ 7. Decedent Maintained a Livin Trust (Attach copy of Will) (Attach copy of Trust g - B. Total Number of Safe Deposit Boxes ALL CORRESPONDENCE;AIVD CONHDEWTIAL TAX, I[~FCiRMq'T1pPC~ gHOULD: BE DfRfL;'EED TO: y' Z NAME ~o James D. Bo ar ES wire COMPIETEMAILINGADDRE55 g ~ q 1 West Main STreet ~~ TELEPHONE NUMBER Shiremanstown, PA 17011 7- 7 1 1. Real Estate (Schedule A) (1 ) 2. Stocks and Bonds (Schedule B) ) 1 O 4 , 3 $ O . 5 6 3. Closely Held Stock/Partnership Interest (Schedule C) (3 ) 4. Mortgages and Notes Receivable (Schedule D) (4 ) 5. Cash, Bank Deposits i3< Miscellaneous Personal Property (5 ) z (Schedule E) b. Jointly Owned Property (Schedule F) (b ) 7. Transfers (Schedule G) (Schedule L) (7 ) a 8. Total Gross Assets (total Lines 1-7) ` (8) 1 O 4 , 3 $ 0 , 5 9. Funeral Expenses, Administrative Costs, Miscellaneous ~13 ~ 2 6 7 . 9 3 Expenses (Schedule H) ' 10. Debts, Mortgage Liabilities, Liens (Schedule I) fXt' 8 5 , 15 O . 16 1 1. Total Deductions (total Lines 9 & 10) ///~~. ___ (1 1) 9 8 , 41$ . O 9 12. Net Value of Estate (Line 8 minus Line 1 1) (12) __ 5 , 9 6 2 . 4 7 13. Charitable and Governmental Bequests (Schedule 1) (t3) -0- 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) 5 , 9 6 2 . 4 7 z 0 ,_ a 0 U X 15. Spousal Transfers (for dates of death after b-30-94) See Instructions for Applicable Percentage on Reverse (15) 5 , 9 6 2 .4 7 Side (Include v l f S s _ O o x - O . a ues rom chedule K or Schedule M.) _ • 16. Amount of Line 14 taxable at b% rate (16) (Include values from Schedule K or Schedule M.) x .06 17. Amount of Line 14 taxable at 15% rate (17) ' (Include values from Schedule K or Sched l M x .15 u e .) 18. Principal tax due (Add tax from Lines 15, 16 and 17.) - Q - 19 Credit S (18) . s pousal Poverty Credit Prior Payments Discount Interest 20. If Line 19 is greater than Line 18, enter the difference on Line 20. This is the OVERPAYMENT. (20) 21. If Line 18 is greater than Line 19, enter the difference on Line 21. This is the TAX DUE. (21) - O - A- Enter the interest on the balance due on line 21 A . B Enter the t t l f L (21A) . o a o ine 21 and 21A on Line 21B. This is the BALANCE DUE. (21 B) - O Make Cheek Payable to: Register of Wills, Agent ~. ~ ' BE'S URE TO ANSWER AI:L- QUE"~TIONS'"ON REVERSE-SIDE AND-:TO RE~FIECK MATH : ~( nder penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, ~s true, correct and complete. I declare that all real estate has been reported at true market value. Declaration of preparer other than the personal representative is sed on all information of which preparer has any knowledge. NATURE OF RSON RESPO SIBLE FOR FILING RETURN ADDRESS T .5'""' ~ 580 Wilson Lane onrE ~ FP EPA O A REPRESENTATIVE ADDRESS 1 West Main Street DATE Les D, Bo r, Esquire ~~-~~`L~~J Act #48 of 1994 p-ovides for the reduction of the tax rates imposed on the net value of transfers to or for the uae of the spouse. The rates as prescribed by the statute will be: • 3% (.03) will be applicable for estates of decedents dying on or after 7/1/94 and before 1/1/96 • 2% (.02) will be applicable for estates of decedents dying on or after 1/1/96 and before 1/1/97 • 1 % (.O1) will be applicable for estates of decedents dying on or after 1 /1 /97 and before l /1 /98 • Spousal- transfers occurring on or after 1/1/98 will be exempt from inheritance tax. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING A CHECK MARK (~) IN THE APPROPRIATE BLOCKS. 1. Did decedent make a transfer and: a. retain the use or income of the property transferred, ....................................................... b. retain the right to designate who shall use the property transferred or its income, ............... c. retain a reversionary interest; or ................................................................................... d. receive the promise for life of either payments, benefits or care? ....................................... 2. If death occurred on or before December 12, 1982, did decedent within two years preceding death transfer property without receiving adequate consideration? 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'. bank account at his or her death? ...................................... IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST ~.~?MPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. REV-1503 EX + (4-86) ATE a w~~~;~ .> ,.. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ..~ SCHEDULE B STOCKS AND BONDS LE Janet D. Knaub 2195-026 (All property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) ITEM NUMBER DESCRIPTION 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. VALUE AT DATE OF DEATH Crabbe Huson Special Fund, Account No. 62370-4, 724.113 shares @ $13 92 $ 10,079.65 . per share Janus Worldwide Fund, Account No. 201987957-4 , Fund No. 41, 417.362 shares @ $23.73 per share 9 904.00 Janus Mercury Fund, Account No. 201897957-4 , Fund No. 48, 352.361 shares @ $14.29 per share 5 035.24 ~ Kaufmann Fund, Account No. 2525069-9, 2,604.167 shares @ $3 90 10,156.25 . per share Montgomery Growth Fund, Account No. 2846638-3 10,415.46 Mutual Beacon Funds, Account No. 76-377616, 308.071 shares @ $32 94 10,147.86 . per share The Oakmark Fund, Account No. 8000469547-3 , 207.555 shares @ $24.87 per share 5 161.89 ' PBHG Funds - Growth Fund, Account No. 1415746, Fund 060-5210, 316.056 shares @ $ 16 5 297.10 .76 per share PBHG Funds - Emerging Growth Fund, Account No. 1415746, Fund 060-5200 665 33 10,678.64 , . 6 shares per share @ $16.05 Robertson Stephens, Account No. 383002-8 Fund , No. 253, 1490.757 shares @ $18.45 per share 27,504.47 TOTAL (Also enter on line 2, Recapitulation) (If more spoce is needed, insert additional sheets of same size.) v ~ REV-1511 EAr (~-8B) Janet A. Knaub _ I 2195-0266 ~>,~' .,~. ~,. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES, ADMINISTRATIVE COSTS AND MISCELLANEOUS EXPENSES Please Print Ar E NUMBER - ITEM NUMBER DESCRIPTION A• Funeral Expenses: ~• Stone & Murray Funeral Home - Funeral and burial expense 2. Gingr.i~h Memorials - Monument 3. L' Koste Villa - Funeral meal B. 2 3 4 C 1 2 3 4 5. 6. 7. 8. AMOU~iT i $ Administrative Costs: Personal Representative Commissions None Paid _ _ Social Security Number of Personal Representative: Year Commissions paid Attorney Fees James D. Bogar, Esquire, as per fee agreement ,Family Exemption Claimant John M Knaiih Relationship _ u„~hand Address of Claimant at decedent's death Street Address 580 Wilson Lane City Mechanicsbur State PA Zip Code 17055 Probate Fees Cumberland County Register of Wills, probate fees and short certificates; certified copy of Will Miscellaneous Expenses: Cumblerand Law Journal - legal advertising ~ i Patriot News - legal advertising U.S. Postal Service - Certified mail/fund transfer transmittals RESERVES: Costs to conclude administration of Estate) including filing of PA Inheritance Tax Return and Inventory, filing fee for First and Final Account, preparation and mailing of Fiduciary Income Tax Return ~s TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of same size.) 2, 510.00 505.00 371.00 5,625.0-0 3,500.00 237,00 40.00 59.08 20.85 400.00 13,267.93 REV.1512 EX+ X10-86) r. ~`;~' ~`: +K;. COMMONWEALTH pF PEN NSVLVgNIA INHERITANCE 7AX RETURN RESIDENT DECEDENT ESTATE OF Janet D. Knaub LE NUMBER 2195-0266 ITEM NUMBER DESCRIPTION AMOUNT 1. Holy Spirit Hospital - expense of last illness NOTE: medical i 77'724.16 nsurance coverage was not main- tained by or for the benefit of Janet D K . naub, the decedent herein. 2• Inners-Davis Associates - expense of last ill- nes 2 100 00 s , . 3• A.Z. Ritzman & Associates - expense of last illness 1,110.00 4• EKG Associates - expense of last illness 35.00 5• West Shore Pathology - expense of last illenss 640.00 6• Central Pennsylvania Hema and Medical Suite - expense of last illness 1,255.00 7• Edward E. Lamarque, M.D. - expense of last illness 470.00 8• Family Internal Medicine - expense of last illness ~ 870.00 9• Cardiovascular Surgical Institute -.expense of last illness 181.00 10. Kunkel Surgical Grou p - expense of last illness j 765.00 SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABLITIES AND LIENS TOTAL (Also enter on line 10 Recapitulation) I $ 8 5 , 1~5 0 16 (!f more space rs needed insert addrtronal sheets of same size) ;' REV IS1J EX.. ~2~B7) ~ w •~~ ~~~ SCHEDULE J COMMONWEALTH Of PENN$YIVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT CCTI~TL n Janet D. Kanub ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY A. Taxable Bequests: 1 John M. Knaub 580 Wilson Lane Mechanicsburg, PA 17055 SSN: 192-14-5386 ITEM NUMBER ~ NAME AND ADDRESS OF BENEFICIARY B. Charitable and Governmental Bequests: 1. FILE NUMBER 2195-0266 RELATIONSHIP AMOUNT OR SHARE OF ESTATE Husband (Income interest (residuary trust (with limited powE Ito invade prin~p~ AMOUNT OR l SHARE OF ESTATE TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enter on line 13, Recapitulation) I$ (If more space is needed, insert additional sheets of same size) 1tEV-1649 EY+ (g/9S) COA9lfONWF~V,TH OF PF?INSYLVAMA A71fl•7iTTANCE TAX REISIiW RESIDENT DECIDFNr r.J1Ar L' VC Janet D. Knaub FileNumber 2195-0266 PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, (net of deduMions) which pass to the decedent's surviving spouse by will, intestacy, operation of law, or otherwise. Description of items 1 Amount 1• Crabbe Huson Special Fund, Account No. 62370-4, 724.113 shares @ $13.92 per share 2• Janus Worldwide Fund, Account No. 201987957-4, Fund No. 41, 417.362 shares @ $23.73 per share 3• Janus Mercury Fund, Account No. 201897957- 4, Fund No. 48, 352.361 shares @ $14.29 per share 4• Kaufmann Fund, Account No. 2525069-9, 2,604.167 shares @ $3.90 per share $ 10,079.65 9,904.00 5,035.24 10,156.25 Part A Total: Enter the amount shown on the recapitulation sheet in the Decedent Information Section CONTINUED Election To Subject Property To Taa Under Section 2113(A) As A Taxable Transfer By This Decedent. If a trust or similar arrangement meets the requirements of Section 2113(A), and: a. The trust or similar arrangement is listed on Schedule O, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule O, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such truss or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similaz property is included as a taxable transfer on Schedule O, the personal representative shall be considered to have made the election only as to a fraction of the trust or similaz arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value ofthe Dust or similar arrangement. ELECTION: Do you elect under Section 2113(A) to treat as a tazable transfer th this estate all or a portion of a trust or similar arrangement created for the sole use of this~de~ced-ent's surviving spouse during the surviving spouse's entire lifetime? YES ~ NO j ~ Signature -J Date Note: If the election applies to more than one trust or similar arrangement, then a separate form must be signed and filed. Part B: Enter the description and value of alt interests, both taxable and non-taxable, regardless of location, (net of deductions) which pass to the decedent's surviving spouse for which a Section 2113 (A) election is being made. Descri lion of items 1 Amount SCHEDULE O TR.~NSFERS TO SURVIVIlVG SPOUSE Part B Total SCHEDULE O TRANSFERS TO SURVIVING SPOUSE ESTATE OF Janet D. Knaub PART A: (Continued) Description of Item 5. Montgomery Growth Fund, Account No. 2846638-3 6. Mutual Beacon Funds, Account No. 76- 377616, 308.071 shares @ $32.94 per share 7. The Oakmark Fund, Account No. 8000469547- 3, 207.555 shares @ $24.87 per share 8. PBHG Funds - Growth Fund, Account No. 1415746, Fund 060-5210, 316.056 shares @ $ 16.76 per share 9. PBHG Funds - Emerging Growth Fund, Account No. 1415746, Fund 060-5200, 665.336 shares @ $16.05 per share 10. Robertson Stephens, Account No. 383002-8, Fund No. 253, 1490.757 shares @ $18.45 per share File Number 2195-0266 Amount 10,415.46 10,147.86 5,161.89 5,297.10 10,678.64 27,504.47 $ 104,380.56 All of the above items appear on Schedule B - Stocks and Bonds in the same sequence as listed above. All items hereinabove pass to John M. Knaub, the surviving spouse, by virtue of the Last Will and Testament of Janet D. Knaub. The net value of the residue passing to John M. Knaub, the surviving spouse, is as follows: Total Gross Assets (as per Schedule B) Total Deductions (as per Schedules H and I $ 104,380.56 (98,418 09) Net Value of Estate/ Part A Total: $ 5,962.47 Andrew C. 6heely, Esquire 127 S. Market Street P.O. Hox 95 Mechanicsburg, pA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) ESTATE OF JANET D. RNAUB IN THE COURT OF COMMON CUMBERLAND COUNTY, PEN ORPHANS COURT DIVISION 21-95-266 JOIHT PETITIOH OF CO-TRUST888 AHD SEHEFICIARIES OF CREDIT SHELTER TRUST TO TERNIHATE TRUST AHD BRTIHGUISH RIGHTS OF BEHEFICIARIES IH TRUST TO THE HONORABLE, JUDGES OF SAID COURT: m O n ( r 2 N ~o John M. Knaub and James D. Bogar, Co-Trustees of the credit shelter trust established by the Last Will and Testament of Janet K. Knaub, and Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, Mark A. Knaub, and Cindy L. Arnold- Steele, formerly known as Cindy L. Arnold, and John M. Knaub, Co-Petitioners, hereby file this Joint Petition for termination of a credit shelter trust and beneficial interests created therein in accordance with 20 Pa. C.S.A. Section 6102 (a), and respectfully state as follows: 1. Petitioners, John M. Knaub and James D. Bogar, are Co- Trustees of a credit shelter trust created for the benefit of John M. Knaub, under the Last Will and Testament of Janet D. Knaub. 2. Petitioner John M. Knaub, in his individual status, and in his status as the Executor of the Estate of Janet M. Knaub, f"r'1 L'~ .n c~~~ r~ ~~ ~ „ _ GO .~!_ , ,:y \I ~~~ is an adult with an address of 583 Ariel Ct., Mechanicsburg, Upper Allen Township, Mechanicsburg, Cumberland County, Pennsylvania, 17055. 3. Petitioner Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, in her individual capacity, is an adult individual with an address of 551 Lexington Avenue, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, 17055. 4. Petitioner Mark A. Knaub, in his individual capacity, is an adult individual with an address of 353 Whiskey Springs Road, Dillsburg, South Middleton Township, Cumberland County, Pennsylvania, 17019. 5. Petitioner Cindy L. Arnold-Steele, formerly known as Cindy L. Arnold, in her individual capacity, is an adult individual with an address of 1929 Fisher Road, Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, 17055. 6. Petitioner John M. Knaub is the beneficiary of the credit shelter trust established by paragraph 3 of the Last Will and Testament of Janet D. Rnaub duly probated at the above- captioned docket in the office of the Register of Wills in and for Cumberland County, Pennsylvania. 7. Petitioners Kimberly R. Graser, formerly known as Kimberly K. Schaeffer, Mark A. Knaub and Cindy L. Arnold-Steele, formerly known as Cindy L. Arnold, are the remainder 2 beneficiaries of said trust created for the benefit of their father, John M. Knaub, under the Last Will and Testament of Janet D. Rnaub. 8. Janet D. Knaub died on March 26, 1995. 9. As of September 1, 2009, the credit shelter trust maintained a cash balance two hundred twenty two thousand one hundred one dollars and twenty-seven cents ($221,101.27). 10. No amounts were advanced by the Co-Trustees to John M. Knaub, Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, Mark A. Knaub, and Cindy L. Arnold-Steele, formerly known as Cindy L. Arnold, beneficiaries of the credit shelter trust and co-petitioners herein, during the administration of the credit shelter trust from 1995 to the present. 11. In accordance with the terms and conditions set forth in a Agreement to Terminate "A", the Co-Trustees and co agreed that the Co-Trustees in the credit shelter trust Testament of Janet D. Knaub of Janet D. Knaub. Trust attached hereto as Exhibit -beneficiaries named herein have shall pay and release all funds held as established by the Last Will and to John M. Knaub, surviving spouse 12. Termination of the credit shelter trust and distribution of proceeds as requested herein is consistent with the terms and conditions of the Agreement to Terminate Trust attached hereto. 3 13. Termination of the credit shelter distribution of proceeds as requested herein minimizing further duties of the Co-Trustees shelter trust and will minimize further cost; possibly impose negative consequences to the herein. trust and is consistent with of the credit a, expenses and beneficiaries named 14. Termination of the credit shelter trust and distribution of proceeds as requested herein will not materially prejudice the rights of any creditors of the credit shelter trust or any creditor of any named beneficiary of the credit shelter trust. 15. Any and all required inheritance taxes and estate taxes associated with distributions to the beneficiaries named herein were duly reported, paid and accounted for as part of the Estate of Janet D. Knaub as per Department of Revenue docketed April 12, 1996. 16. Termination of the credit shelter trust and distribution of the proceeds as requested herein will not materially prejudice the rights any state or federal agency, including the Pennsylvania Department of Revenue. 17. Co-Trustees and beneficiaries request the issuance of a check issued or wire transfer authorized by the Co-Trustees of the credit shelter trust fund payable to John E. Knaub in an amount equal to the total balance of all funds held in the 4 credit shelter trust established by the Last Will and Testament of Janet D. Knaub as of the date of this Order of Court. 18. The distribution of the amounts set forth above in paragraph 15 is intended to account for, settle and release any and all claims which the named beneficiaries have against the Co-Trustees, against themselves as individuals and against themselves as beneficiaries of the credit shelter trust fund as established by the Last Will and Testament of Janet D. Knaub. 19. No hearing is necessary as a result of the Agreement attached hereto as Exhibit "A°. WHEREFORE, John M. Knaub and James D. Sogar, Co-Trustees of the credit shelter trust established by the Last Will and Testament of Janet K. Knaub, together with individual beneficiaries Kimberly R. Graser, formerly known as Kimberly K. Schaeffer, Mark A. Knaub, and Cindy L. Arnold-Steele, formerly known as Cindy L. Arnold, and John M. Knaub, respectfully request this Honorable Court to enter an Order of Court approving the distribution of proceeds as requested herein as agreed to in the attached Agreement, and further enter an order terminating said credit shelter trust for the benefit of John M. Knaub established under the Last Will and Testament of Janet D. Knaub. 5 Respectfully submitted, Date: December ~ , 2009 Jatines D. g , Esquire Attorney or o-Trustee 1 West Mai reet Shiremanstown, PA 17011 717-737-8870 Respectfully submitted, Date: December 3 2009 ~~~%/ Andrew C. Sheel Attorney for Petitioners PA ID No. 62469 P.O. Box 95 127 S. Market Street Mechanicsburg, PA 17055 717-697-7050 6 Andrew C. sheely, Enquire 127 s. Market street P.O. Box 95 Mechanicsburg, PA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) ESTATE OF JANET D. KNAUB IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION 21-95-266 AGR881~HT TO TERMIHATE TRUST IH RE: SSTATB OF JAHET D._ICNAUS CREDIT SHELTER TRUST PARTIES TO AGRESMEHT 1. JOBH M. KHAUB and JAMES D. BOGAR, Co-Trustees of the credit shelter trust established under the Last Will and Testament of Janet D. Knaub for the benefit of John M. Knaub, surviving spouse of Janet D. Rnaub. 2. John M. Knaub, individually, is an adult with an address of 583 Ariel Ct., Mechanicsburg, Upper Allen Township, Cumberland County, Pennsylvania, 17055. 3. Cindy L. Arnold-Steele, formerly known as Cindy L. Arnold, individually, is an adult with an address of 1929 Fisher Road, Upper Allen Township, Mechanicsburg, Cumberland County, Pennsylvania, 17055. 4. Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, individually, is an adult with an address of 551 Lexington Avenue, Upper Allen Township, Mechanicsburg, Cumberland County, Pennsylvania, 17055. 5. Mark A. Knaub, an adult with an address of 353 Whiskey Springs Road, South Middleton, Dillsburg, Cumberland County, Pennsylvania, 17019. 6. Estate of Janet D. Knaub, by and through Joha M. Knaub, 8xecutor. 7. James D. Bogar, Esquire, in his individual capacity, of 1 West Main Street, Shiremanstown, PA 17011. SUBJECT OF AGRSEMEHT - TSRMIHATIOH OF CREDIT SHELTER TRUST WHEREAS, in accordance with the Janet D. Knaub submitted for Probate of Cumberland County, Pennsylvania, established and administered by John Co-Trustees, for the benefit of Joha of Janet D. Knaub; and Last Will and Testament of in the Court of Common Pleas 3 credit shelter trust was M. Knaub and James D. Boqar, M. Knaub, surviving spouse WHEREAS, John M. Kaaub and James D. Sogar, Co-Trustees of the credit shelter trust, duly served and administered the provisions of the credit shelter trust in accordance with the provisions of the Last Will and Testament of Janet D. Knaub since its funding and creation in 1995; and WHEREAS, Joha M. Knaub, individually, after due consideration and meetings with his certified public accountant and attorney, James D. Boqar, Esquire, has notified Joha M. Kaaub and James D. Bogar, Co-Trustees, of Joha M. Kaaub's desire and intent to terminate the provisions of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub to address the personal interests of John M. Kaaub, to avoid ongoing expenses associated with trust administration and to address certain tax considerations, all of which are contrary to the purposes and intent for maintaining the continued existence of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub; and WHEREAS, Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, individually, Mark A. Knaub, individually, Cindy L. Araold-Steele, formerly known as CiaBy L. Arnold, individually, hereby acknowledge their contingent beneficiary status in accordance with the provisions of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub since its funding and creation in 1995, their familiarity with the current trust balance and their status as contingent beneficiaries of the credit shelter trust; and WHEREAS, the credit shelter trust established by the Last Will and Testament of Janet D. Knaub maintains an approximate current balance of Two hundred twenty two thousand one hundred one dollars and seven cents ($222,107.27) as of the date of this Agreement; and WHEREAS, during the existence of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub, John M. Kaaub and James D. Boqar, Co-Trustees, individually or jointly, have caused to be filed any and all required Federal, State and local tax returns associated with administration of the credit shelter trust established by the Last Will and Testament 2 of Janet D. Knaub, including the payment of any and all income tax due on an annual basis; and NOW THEREFORE, in consideration of good and valuable consideration, including the terms and conditions contained herein, it is hereby stipulated and agreed as follows: 1. Termination of Credit Shelter Trust. The credit shelter trust established by the Last Will and Testament of Janet D. Knaub shall be terminated by Petition and Court Order in form approved by all parties without further hearings. 2. Distribution of funds held within Credit Shelter Trust. All funds maintained within the credit shelter trust established by the Last Will and Testament of Janet D. Knaub shall be distributed and paid to Joha M. Knaub, individually, in full settlement of all claims, interest, demands and charges which Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, individually, Mark A. Knaub, individually, Cindy L. Araold- Steele, formerly known as Cindy L. Arnold, individually, the Estate of Janet D. Knaub, and Joha M. Knaub, individually, may have to and against the credit shelter trust established by the Last Will and Testament of Janet D. Knaub. 3. Taz coaseaueaces. John M. Knaub, individually, together with John M. Knaub and James D. Bogar, Co-Trustees of the credit shelter trust, agree and stipulate that said trust shall issue any and all required 1099 forms for interest earned by the credit shelter trust from and after the date of trust termination to John M. Knaub, individually, for income tax report purposes, and John M. Knaub, individually, hereby agrees to assume and pay any and all income taxes, including capital gains tax, to the extent any such tax exist, arising as a result of termination of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub. 4. Mutual Releases. John M. Knaub and James D. Bogar, Co- Trustees of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub for the benefit of John M. Knaub, and Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, individually, Mark A. Knaub, individually, Cindy L. Arnold- Steele, formerly known as Cindy L. Arnold, individually, and the Estate of John M. Knaub, by Joha M. Knaub, Executor, Joha M. Knaub, individually, and James D. Bogar, Esquire, individually, hereby agree and stipulate as follows: A. Joha M. Knaub and James Trustees and Kimberly K. Graser, K. Schaeffer, individually, Mark Cindy L. Arnold-Steele, formerly individually, and the Estate of D. Bogar, Co-Trustees, Co- formerly known as Kimberly A. Knaub, individually, known as Cindy L. Arnold, John M. Knaub, by John M. 3 Kaaub, Executor, each individual a direct or contingent beneficiary in the above-captioned estate and the credit shelter trust created thereunder, have received the September 1, 2009 account balance in credit shelter trust fund and have been afforded an opportunity to examine annual tax returns, annual accountings and a final accounting, being informal or otherwise, and have agreed to waive any and all formal accountings associated with the administration of the subject estate and the formal or informal filing of such an account for court audit of further hearings. B. Joha M. Kaaub and James D. Bogar, Co-Trustees, John M. Knaub, individually, and James D. Bogar, Esquire, individually, and Kimberly K. Graser, formerly known as Kimberly K. Schaeffer, individually, Mark A. Kaaub, individually, Cindy L. Araold-Steele, formerly known as Cindy L. Arnold, individually, and the Estate of Joha M. Kaaub, by John M. Kaaub, 8zecutor, intending to be legally bound and in consideration of the immediate termination of the subject trust and distribution to the undersigned of the corpus thereof, without the delay incident to the preparation and submission of a formal accounting of the administration of the trust and estate as aforesaid, hereby: i. Represents and warrants that each undersigned has read and understands this instrument and that the facts set forth above are true and correct to the best of the undersigned's knowledge, information and belief. ii. Subject to the distributions contained herein and approval of the petition to terminate the credit shelter trust by Order of Court and Joint Petition, hereby waives the filing of an informal accounting or formal accounting of the administration of the trust before the court having jurisdiction over this estate and credit shelter trust. iii. Requests that Joha M. Kaaub and James D. Bogar, Co-Trustees of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub, make distribution of the balance Trust account to Joha M. Knaub as set forth above in paragraph 2 of this Agreement; and iv. Agrees to refund to John M. Knaub and James D. Bogar, Co-Trustees, Joha M. Kaaub, individually, and James D. Bogar, Esquire, individually, of the credit shelter trust established by the Last Will and Testament of Janet D. Kaaub, any amount which may at any time be determined to have been an erroneous distribution to the undersigned regardless of the cause of such erroneous distribution. 4 v. Agrees that any period for the limitation of actions and the collection of any erroneous distribution to the undersigned shall commence only at such time as John M. Knaub and James D. Bogar, Co-Trustees of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub, and Joha M. Knaub, individually, and James D. Bogar, Esquire, individually, shall have obtained the actual knowledge of such erroneous distribution and that in no event shall the period for collection of an erroneous distribution be less than two (2) years after the actual discovery thereof by the above-named fiduciaries. vi. Agrees to refund to the above-named John M. Knaub and James D. Bogar, Co-Trustees, Joha M. Knaub, individually, and James D. Bogar, Esquire, individually, and credit shelter trust in the event any claim is made by any other person claiming an interest in the above-named credit shelter trust, to the extent such party has a legally recognizable interest. vii. Absolutely and irrevocably remises, releases, quit-claims and forever discharges Joha M. Knaub and James D. Bogar, Co-Trustees of the credit shelter trust established by the Last Will and Testament of Janet D. Knaub, John M. Kaaub and James D. Bogar, Co-Trustees, John M. Knaub, individually, and James D. Bogar, Esquire, individually, in their fiduciary and individual capacities, from any and all actions, suits, payments, accounts, reckonings, liabilities, claims and demands relating in any way to the administration of the trust. viii. Agrees to indemnify and hold harmless, to the extent of the funds received by John M. Knaub, individually, Joha M. Kaaub and James D. Bogar, Co-Trustees of the credit shelter trust, John M. Knaub and James D. Bogar, Co-Trustees, John M. Knaub, individually, and James D. Bogar, Esquire, individually, in their fiduciary and individual capacities, from and against any and all claims, losses, liability or damage (including legal fees and costs in connection therewith) which the above-named fiduciaries may suffer or to which the above-named fiduciaries may be subjected by reason of their administration of the trust, the settlement of their account and a distribution of the assets of the estate without having the formal approval of the court having jurisdiction over this trust and estate. ix. Declares it to be the undersigned's intention that this instrument shall be governed by the laws of Pennsylvania and shall be legally binding as an agreement upon the undersigned and upon the undersigned's heirs, executors, administrators, successors and assigns. 5 Execu ed this ` ih J Witness i day of November, 2009. ^. _ ---~~a, Witness Witx}~ss ~' ~ ~~~~~ Witness ~~l witness /1 ti W ness " /) ' ness fitness ~~~~, ~ ~'l rY~l~ e' ~,..~ ~ ~ ~ 1 ~ z ~^-,W.. ness _.J `/,~lin7 ~-? 9N'1h.LJ~ ( SEAL ) Jo M. Knau , Co-Trustee of the credit shelter trust established under the Last Will and Testament of Janet D. ~ (SEAL) J es D. Bo , Co-Trustee of the cre it shelter trust established ~rhder the Last Will and Testament of Janet D. Knaub ~I l1/~'1~r4 ( SEAL ) J n M. Knaub, Individually (SEAL) J es D. Boga individually Y/~.o 7yI 7~Y1_~_ (SEAL ) Jo M. Kna b, Executor Estate of Janet D. Knaub -- i~b 7r~ ,~R (SEAL ) Ki erly R. Graser, Individually (SEAL) Indi K. / "''"~- '-'(e /`'~/ - ( SEAL ) Mark A. Rnaub, Individually ` ~"`/'~' ( SEAL ) Cind L. AArnold-Steele, Individually ~~"~ ".~`~,' ( SEAL ) Cin L. Arnold, Individually 6 STATE OF PENNSYLVANIA COUNTY OF CUMBERLAND SS. On this, the yl~'day of LCQL°J116U', 2009, before me, the undersigned officer, personally appeared Joha M. Kaaub, individually, and in his capacity as Co-Trustee of the credit shelter trust as established under the Last Will and Testament of Janet D. Knaub, and as Executor of the Janet D. Knaub, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I hav hereunto s t my hand and official seal. Notary Public My Commission Expires: COMMONWEALTH OF PEIINSYI.VANIA NOTARIAL SEAL SNIREMAN TOWry gORQ, CUMDERUBD COUIIIY ~- MYCOMMISSION IXPIRES DEC. 1Y 2011 STATE OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND On this, the 3-~ day of ~, 2009, before me, the undersigned officer, personally appeared James D. Sogar, Esquire, individually and in his capacity as Co-Trustee of the credit shelter trust established under the Last Will and Testament of Janet D. Knaub, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto et my hand and official seal. l Notary Public My Commission Expires: COMMONWEALTH OF PENNSYLVANIA NOTARIAL SEAL BETH 8. IENGEL, NOTARY PUBLIC BNN2EMANSTOWN BORO., CUMBERLAND COUNTY MY COMMISSION IXPIRES DEC. 12, 2011 STATE OF PENNSYLVANIA SS. COUNTY OF CUMBERLAND . On this, the 75+~`day of November, 2009, before me, the undersigned officer, personally appeared Kimberly K. Graaer, formerly known as Kimberly K. Schaeffer, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~ "'_ ) Not r Public My Commission ~ fires: NOTARIAL SEAL ~.t~~.l,(~Y,,11~,~q~Y~ Rye ~~ ~ STATE OF PENNSYLVANIA . SS. COUNTY OF CUMBERLAND . On this, the3`"~ day of (~Ce~~-.berms 2009, before me, the undersigned officer, personally appeared Mark A. Knaub, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that he executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. Note~'' 1~ Public My O',o~dmission Expi ~MoA NoK 19, Ipip p STATE OF PENNSYLVANIA . SS. COUNTY OF CUMBERLAND , On this, the Zs{~ay of November, 2009, before me, the undersigned officer, personally appeared Ciady L. Arnold-Steele, formerly known as Cindy L. Araold, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument and acknowledged that she executed the same for the purpose therein contained. IN WITNESS WHEREOF, I have hereunto set my hand and official seal. ~~ ~) ~C) , Notary ublic My Commission Tres: ~ M' r NOIMr PIIbIC Andrew C. Sheely, Esquire 127 S. Market Street P.O. Box 95 Mechanicsburg, PA 17055 PA ID NO. 62469 717-697-7050 (Phone) 717-697-7065 (Fax) DEC ~ ~ ZD0 9~ ESTATE OF JANET D. KNAUB IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS COURT DIVISION 21-95-266 ORDER APPROVING JOINT PETITION TO TERMINATE TRUST PURSUANT TO 20 PA. C.S.A. SECTION 6102(a) AND NOW, this ~ '"'da of December 200 Y 9 , after consideration of the attached Joint Petition to Terminate a Trust pursuant to 20 PA C.S.A. Section 6102 (a) of the Probate, Estates and Fiduciaries Code of 1972, as amended, and an attached Agreement between the Co-Trustees and Trust Beneficiaries, it is hereby Ordered and Decreed that the credit shelter trust established under the Last Will and Testament of Janet D. Knaub for the benefit of John M. Knaub is hereby TERMINATED. It is further Ordered and Decreed that the Co- Trustees of said Trust shall make final distributions from the .Trust in accordance with the Agreement to Terminate Trust dated November 25, 2009 and that further claims of the beneficiaries as to administration of the credit shelter trust are hereby extinguished. James D. Bogar, Esquire Attorney for Co-Trustees Andrew C. Sheely, Esquire Attorney for Petitioners ..,,~, .~ -v c~ ~ ~~~.~ t~ __..: ~_._ i~-, ~ ~- f i ,_ .. ~"^ ~.. ~ -1 c~ _ ;~'.' -r7 BY THE COURT. ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF In Re: JANET D KNAUB CUMBERLAND COUNTY PENNSYLVANIA N0.21-95-0266 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 12-08-09 JUDGE'S INITIALS: JWO TIME STAMP DATE: 12-10-09 IN RE: ORDER APPROVING JOINT PETITION TO TERMINATE TRUST SERVICE TO: ANDREW C SHEELY ESQ. METHOD OF MAILING: ^ USPS ^ RRR ® HAND DELIVERED ^ OTHER MAILED: 12/10/09 ENVELOPES PROVIDED BY: ^ PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT SERVICE TO: JAMES D BOGAR ESO METHOD OF MAILING: ® USPS ^ RRR ^ HAND DELIVERED ^ OTHER MAILED: 12/11/09 ENVELOPES PROVIDED BY: ® PETITIONER ^ JUDGE ^ CLERK OF ORPHANS COURT Depu Clerk Orphans' Court