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HomeMy WebLinkAbout12-18-09 (2)i 15056041046 REV-1500 EX (05-04) PA Department of Revenue OFFICIAt USE ONLY Bureau of Individual Taxes County Code Year File Number INHERITANCE TAX RETURN Dept. 280801 Harrisburg, PA 17128-0801 RESIDENT DECEDENT o~ . ~ ©9 ~ ~, ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 179Is`{w39_~~z 1 2 ~~'ZooB e9 ~ z/9 2Z Decedent's Last Name Suffix Decedent's First Name MI ~ ~ U~ B~ ~ ~ ~ ~ ~ ~~'t~ S~c PN S r ~ , ~ (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE ~~- REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW i 1. Original Return O 2. Supplemental Return O 3. Remainder Return (date of death prior to 12-13»82) O 4. Limited Estate O 4a. Future Interest Compromise (date of O 5. Federal Estate Tax Return Required death after 12-12-82) O 6. Decedent Died Testate i 7. Decedent Maintained a Living Trust ?- 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) O 9. Litigation Proceeds Received O 10. Spousal Poverty Credit (date of death O 11. Election to tax under Sec. 9T13(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number ~H~R~~s. F s~N~~ E-~ Ds i i ~ ~~ ~` 7G~ o.za 9. ~n~eH~~ve C~~cr~G f ~7o ssy~ 3s ~, Fi~rml Name (If Applicable) /" / First line of address 6 c~ o u ~5 ~' R i o ~-.~ Second line of address +~ ~ ~^ City or Post Office State ZIP Code Correspondent's a-mail address: C e S~I~lds 3~ Corn e as t• h e` Under penalties of pery'ury, I declare that I have examined this return, including accompanying schedules and statements, and to the best df my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. 9iC5NATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE / ADDRESS o S S. A/orw.l,v St. oy JIIiNAI h YK AKtK t i4N K R 'ENTATiVE DATE x _ ~~Is d4 ADDRESS ~f/111~~$ ~' St/~~j ~' (p C~Of.(SE/' /Qql,~ 11'IC 4ITIC5 tll"4~ pi¢ /70S.S'~ PLEASE USE ORIGINAL FORM ONLY ,/ Side 1 15056041046 150560410146 15056042047 REV-1500 EX Decedent's Social Security Number wi ~,yumx, ~ . SosEPN S . ?..~18~. .~ 1 ~ 7 4~, 9 ~ 6 `~ 3 : `~ ~f ; Z; Decedent's Name: _,~, ~.-. o• . ~ _ RECAPITULATION 1 Qd 1. Real estate (Schedule A) .......................................... ... . -~ ; { ~ ~ ~,, 2. Stocks and Bonds (Schedule B) .................................... ... 2. a , - ±-~~ ~ ~ ~+ 3. Closel Held Cor oration, Partnershi or Sola-P{ppretorsni .Schedule. ~ ~ ~ ~- ~ ~ 4. Mort a es & Notes Receivable Schedule D 4. _ ~ ~ 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ..... ... 5. + D~ ~ 6. Jointly Owned Property (Schedule F) .~ Separate Billing Requested .... ... 6. * ~ ~ 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C Separate Billing Requested..... ... 7. a ~, ~ ,~ 5 : , ,f.D - _• ~ (p~(o ~, ,. _ 8. Total Gross Assets (total Lines 1-7) ................................. ... 8. . : ~ ~ _ ~ ~ Q' ~ , 9. Funeral Expenses & Administrative Costs (Schedule H) .................. ... 9. ~ O $~ ~ . y ' 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............. ... 10. • 0 O 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. ~ g .S ~ . q ' 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. t '^ ~ .2 1 ~ ~ r ~, ~ 13. Charitable and Governmental BequestslSec 9113 Trusts for which ~ 0 an election to tax has not been made (Schedule J) ..................... ... 13. . 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. ~ 11 ~* ~ O ~ ~ 1.., TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .O jZ . O O 15. . D ~ 16. Amount of Line 14 taxable at lineal rate X .0 ~ 1 `~ ~ ~ ~ ~ ~ h 16. ~ 7 b ~ S ~+ , 17. Amount of Line 14 taxable 19 ~ 17 ~ D O at sibling rate X .12 ,~ . 18. Amount of Line 14 taxable ~ (~ ~ ~ O at collateral rate X .15 + 18. + 19. TAX DUE .........................................................19. . 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 5 T fo ., ~~' Side 2 L 15056042047 15056042047 REV-1500 EX Page 3 Decedent's Complete Address: File Number DECEDENT'S NAME . To s F p~{ S. Z u,,s ~ __ _ - - - ____ ___ __ STREETADDRESS ao8 ~. No R w A.y ST. CITY ~E/1trQ,/1~1 CS $ u~~ ---- STATE p!~ ---- j ZJ~IGLSS Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit ___. B. Prior Payments _ __ C. Discount O Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable O D. Interest E. Penalty Total InterestlPenalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) O O O ~57i'.• ~S A. Enter the interest on the tax due. (5A) ,~ ~'', .~~p B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) f (o D y , 8 I Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :.................................................................................... ...... ^ (~ 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 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 contains a beneficiary designation? .................................................................................................................. ...... ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,. YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S: §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)j. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling isdefined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. ~SZ6 • y5 D O rt~va5oe ex+~ia~l COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ~ u ~A l ~Os~i fI ~,.. PILE NUMBER O~/-'~~ Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survhrorship must be disclosed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH ~. SiuF,o No7F." /~f ~e ~ihe of c~ee.ca/entJ c~eaf~ ~e~ie were ~wo~Z) ~QT~ ~105/~ ~Xesi one arf ~/dL~ ~3ar~ll,C'~ .si~J~n ~rF~ ~Oaq~ ,/~raytclj~ /Yle~tarliesbu.rq listtl gut ~ (.D/lt/1?e{^/C/¢ QLLH/~ / S/M~7Sbrl ~C~'/^~/ ~DaG! ~/YLiLGO~to ~ ~e'~12K/C$~~f.lr~ ~Ojl~ o~ ~i252 Wert he~a/ dJr decedent ana~ ~i; s secrv,r;n b ffe ~~ fnefies A.~ w~ f ~ert~a/~ n.o~' $~,~ c,~' ~via®oty y ~ tp in V~YL}~ry c/' ~{SSP_SS~en~ . ~/sa, a~eeea~'e~f o~i~ca~ l2of~,~ty :~ his ~ta~ aloe. ~// i ~C/~7J Were er~" ina~~~/~.~~,~.fi, {r~4 y r~i`~e~/ ~Y ~ e~fire~es ~r tee rr~orter/ ~i se~clu/e G . TOTAL (Also enter on line 5, Recapitulation) I $ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE G INTER-VIVOS TRANSFERS 8~ MISC. NON-PROBATE PROPERTY ESTATE OF z~~ R/ J~~ U s . FILE NUMBER a ~_ D p-- This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENTANOTHE DATE OF TRANSFER ATTACH A COPY OF THE DEED FOR REAL ESTATE . DATE OF DEATH VALUE OF ASSET % OF DECD'S INTEREST EXCLUSION IF APPLICABLE TAXABLE VALUE 1' (,va.dc~e(~ G~ecd ~N/JOIs, ~'e%ence q~n~ Techna%~yl~ mod. ~ ,~i, TrttSt ~vr .TZ~~'e/ F. Zttba ~ SD/1 ~i ~~~ ~~ q ~DOI~ - D -- 'S; X81, 00 ~• ~t/ad'a~Gl/ /PCci/ ~yiSo/•'S, o~i?d// ~wnd Try r~rS~• ~r ~e-~'ey S. cchQ~ .Sr~n . ~ ~, 6.29.ov /ooh - o --- ~, 6zgoo 3- Y~ f~itn~Je>r1 o5'~i'~tf~:c ~na~ ~~` ~tJ~de// /PC~) In %rk5~ >~r ~~li ~•. Zkba l~' ~ sow ~ 6,~s~.oo /oo~ -o -- ~ 6 isZ.oo ~1~• Joseph S. Zuba aMr! .gene H• Zwba ,~/~} +{ek~ a s ' ,v j~4 ~v j,,4 N~~ Tru S~ . Ent• ra•}~ e s ~Se~ ~Py ~~ TKSf a~G~~ ~ ~~' ~n~: y .~eff/rte ~i~eemer~f ~ av~%~ 1 ~/~aTi os-1 ~ Sn~v Nofi~ : Sk body mf' ~,~,% ~MC~ rt',Git~Gkt' ~ ~e ,rEC./z/s YTiekin ~r in~rnra~,oH ~c'yaH~%.r~ ~ ~~~ infpn ~; ~~rafioH a~x~( a~m,n,sfr~ l~'ok o~ said TrNSf. TOTAL (Also enter on line 7, Recapitulation) I $ ' ~ 6 ~ ~ 00 Mr. & Mrs. Joseph S. Zuba 208 South Norway Street Mechanicsburg, Pennsylvania 17055 Jeffrey F. Zuba Dear Jeffrey F. Zuba: We have executed a Revocable Living Trust Agreement and have named you to succeed us in the capacity of Successor Trustee. Your duties as such will be to distribute the Trust property to my Beneficiaries as designated in the Trust Agreement. Please indicate your acceptance of this appointment by signing where indicated at the bottom of this letter and returning the letter to me. Sincerely, v J PH S. BA Trustor/Trustee NE H. ZU A Trustor/Trustee I accept appointment as Successor Trustee of THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST. JEFF F. BA ~l ~ ~0 3 Date Trustee, please return this acceptance letter to the Tracstor at the letterhead address. This signed letter will be kept by Mr. and Mrs. Zuba with their trics•t docaunents. Mr. & Mrs. Joseph S. Zuba 208 South Norway Street Mechanicsburg, Pennsylvania 17055 Joseph S. Zuba, II Dear Joseph S. Zuba, II: We have executed a Revocable Living Trust Agreement and have named you to succeed us in the capacity of Successor Trustee. Your duties as such will be to distribute the Trust property to my Beneficiaries as designated in the Trust Agreement. Please indicate your acceptance of this appointment by signing where indicated at the bottom of this letter and returning the letter to me. Si;~cerely, JO H S. A T stor/Trustee i NE H. A Trustor/Trustee I accept appointment as Successor Trustee of THE JOSEPH S. ZUBA AND 1RENE H. ZUBA REVOCABLE LIVING TRUST. _ ~- OSE S. ZUB , ~/~~3 Date Trustee, please return this accepta~ace letter to the Trustor at the letterhead address. This signed letter will be Icept by Mr. and Mrs. Zuba with their trust documents. Mr. & Mrs. Joseph S. Zuba 208 South Norway Street Mechanicsburg, Pennsylvania 17055 Arlene A. A. Bohenick Dear Arlene A. A. Bohenick: We have executed a Revocable Living Trust Agreement and have named you to succeed us in the capacity of Successor Trustee. Your duties as such will be to distribute the Trust property to my Beneficiaries as designated in the Trust Agreement. Please indicate your acceptance of this appointment by signing where indicated at the bottom of this letter and returning the letter to me. Sincerely, L. JO PH S. UBA T stor/Trustee IRENE H. A Trustor/Trustee I accept appointment as Successor Trustee of THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST. ARLENE A. A. BOHENICK ~- D Date Ti•acstee, please return this acceptance letter to the Ti•ustor at the letterhead address. This signed letter will be Icept by Mr. and Mrs. Zuba with their trust docacnzents. REVOCABLE LIVING TRUST AGREEMENT T SAG EMENT AND DECLARATION OF TRUST, made effective the~ ~ day of 20 bj? ,between JOSEPH S. ZUBA AND IRENE H. ZUBA husb"and and wife residents o the County of Cumberland, Commonwealth of Pennsylvania, as Grantors, JOSEPH S. ZUBA AND IRENE H. ZUBA, as Settlors, and JOSEPH S. ZUBA AND IlZENE H. ZUBA, as Co-Trustees; WITNESSETH; WHEREAS, in order to provide the future comfort and security of themselves and the other beneficiaries hereafter mentioned, Grantors desire to create a revocable trust for the purposes hereinafter set forth; ARTICLE ONE Terms of tJee Trust Section 1.01 -Trust Estate Defined NOW, THEREFORE, in consideration of the premises and of the mutual covenants herein contained, this Revocable Trust is formed to hold title to real and personal property for the benefit of the Settlors of this Trust and to provide for the orderly use and transfer of these assets upon the death of the Settlors. The "Trust Estate" is defined as all property transferred or conveyed to and received by the Trustee held pursuant to the terms of this instrument. The Trustee is required to hold, administer, and distribute this property as provided in this Trust Agreement. The name of this Trust Agreement shall be: THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST AGREEMENT DATED _ , 20 ~.~ Section 1.02 -Definitions of Terms In the interpretation or construction of the provisions of this Trust Agreement, the following words and phrases shall have the meanings set forth below: The term "Husband" shall mean JOSEPH S. ZUBA The term "Wife" shall mean IlZENE H. ZUBA. The term "Settlor" shall refer individually and collectively to Husband and Wife. 4. The term "Descendant" shall mean the lawful issue of a deceased parent in the line of descent, but does not include the issue of any parent who is a descendant of the deceased person in question and who is living at the time in question. REVOCABLE LIVING TRUST AGREEMENT Page 1 The terms "Child" and "Descendant" include any issue born to decedent, a child legally adopted by the decedent, and a posthumous child of a decedent. A posthumous child is to be considered as living at the time of his or her parent's death. The term "Survives" or "Surviving", unless otherwise indicated herein, shall be construed to mean surviving the decedent for at least sixty (60) days. If the person referred to dies within sixty (60) days of the death of the decedent, the reference to him or her will be construed as if he or she had failed to survived the decedent; provided, however, that any such person will have, during such period, the right to the use and enjoyment as a life tenant of all property in which his or her interest will fail by reason of death during such period. 7. The term "Issue" will include all natural and adopted children, if applicable, and descendants and those legally adopted into the line of descent. The term "Per Stirpes" means strict per stirpes and does not mean per capita with representation. Beneficiaries entitled to take under a "per stirpes" clause will include both natural and adopted children and their descendants. 9. The terms "Trust Assets" and "Trust Estate" include all assets of any trust created hereunder and income derived from such assets and all proceeds of any description derived from the sale, exchange, or other disposition of such assets. 10. When required to give reasonable effect to the context in which used, pronouns in the masculine, feminine, or neuter gender include each other, and nouns and pronouns in the plural or singular number include each other. Section 1.03 -Trustee Designation Husband and wife are hereby designated as Co-Trustees. The Co-Trustees shall serve jointly and severally and either shall have full authority to act for the Trust independently. Should either husband or wife become unable because of death, incapacity, or other cause to serve as a Co-Trustee, or should either resign as Co-Trustee before the natural termination of this Trust, the remaining Co-Trustee, husband or wife, shall thereafter serve as sole Trustee. The term "Trustee" as used in this Trust Agreement shall refer collectively to husband and wife so long as they serve as Co-Trustees, to the spouse who serves as the sole Trustee, and/or to any Successor Trustee who assumes the role of Trustee. These Trustees shall serve in the order as provided in Section 9.01 of this Trust Agreement. Section 1.04 -Additions to Trust Properties The Trustee, at any time during the continuance of this Trust in his or her sole discretion after consideration of the possible tax consequences to al] concerned, is authorized to receive into the Trust additions of cash and other properties from any source whatsoever, whether by gift, will, or otherwise, However, the Trustee shall accept all assets which any person or persons may give, devise, or bequeath by Last Wil] and Testament to this . Trust, and shall accept all assets transferred to this Trust pursuant to the provisions of any other Tnist document or documents. 2. In addition, any person or persons may designate this Trust as the Beneficiary, Primary or Contingent, of any death benefits to include insurance benefits, pension benefits, or other benefits. Until such benefits mature, the Trustee shall have no responsibility with respect to those benefits. REVOCABLE LIVING TRUST AGREEMENT Page 2 Section 1.05 -Apportionment The Trustee of the Trust is directed to apportion receipts and expenditures of the types described below between principal and income as follows: Whenever the principal, or any part thereof, of the Trust property is invested in securities purchased at a premium or at a discount, .any premium will be charged against principal and any discount will be credited to principal; Any stock dividends and rights to purchase additional stock issued on securities held in trust will be treated as principal. All other dividends, except liquidating distributions, will be treated as income; and The amount of any applicable depletion allowance for federal income tax purposes will be treated as income. Section 1.06 -Administration of Trust During Our Lifetime During our lifetime, the trust shall be held and administered as follows: All property and other assets transferred to this trust shall be allocated to and held in separate shares, the first such share being designated the "Joseph S. Zuba Trust Share" and the second share being designated the "Irene H. Zuba Trust Share". 2. Each Grantor's separate Trust Share shall be composed of the assets as follows: The Grantor's one-half interest in jointly held property transferred to the Trust; and b. The Grantor's individually owned property which is transferred to the Trust. While each share shall be held and administered separate from the other, for tax and accounting purposes, the Trustee is authorized to hold or invest the separate shares in common investments and co-ownership of assets. The Trustee shall pay to or apply for the benefit of JOSEPH S. ZUBA all of the net income of the JOSEPH S. ZUBA Trust Share, in convenient installments, not less often than quarter-annually, and in addition thereto, shall pay so much of the income and principal of such Trust Share to or for the benefit of JOSEPH S. ZUBA as he may direct from time to time, or in the absence of a direction, as the Trustee may determine to be advisable for his medical care, support, maintenance, and general welfare. 4. The Trustee shall pay to or apply for the benefit of IlZENE H. ZUBA all of the net income of the IRENE H. ZUBA Trust Share in convenient installments, not less often than quarter-annually, and in addition thereto, shall pay so much of the income and principal of such Trust Share to or for the benefit of IlZENE H. ZUBA as she may direct from time to time, or in the absence of a direction, as the Trustee may determine to be advisable for her medical care, support, maintenance, and general welfare. All property that a Settlor transfers to the Trustee pursuant to this instrument which was community property, quasi-community property, or separate property at the time of the REVOCABLE LIVING TRUST AGREEMENT Page 3 transfer shall remain respectively conununity property, quasi-community property, or the separate property of the Settlor transferring such property to the Trust. Community and quasi-community property transferred to the Trustee by the Settlors shall be their community property and treated as such. This property, as invested and reinvested, together with the rents, issues, and profits therefrom (hereinafter referred to as the "Community Estate" or the "Community Property") shall retain its character as community property during the joint lifetimes of the Settlors in spite of any change in the sites of the Trust, subject, however, to the provisions of this Agreement. Section 1.07 -Discretionary Termination The Trustee may terminate any Trust when, in the opinion of the Trustee, the principal is reduced to such an extent that it is not in the best interest of the Beneficiary or Beneficiaries to continue the Trust. The judgment of the Trustee with respect to this decision to terminate will be final and not subject to judicial review. If the Trustee terminates a Trust according to this Section, the date the Trust terminates will be deemed the date fixed for termination of the Trust, and the Trustee will distribute the assets of the terminating Trust to the Beneficiary or Beneficiaries pursuant to this Agreement. Section 1.08 -Amendment and Revocation We hereby retain the following powers, exercisable at any time during our lifetimes: 1. To withdraw any of the property included in our separate share of the Trust Estate by giving the Trustee written notice specifying the property so withdrawn, in which event, the Trustee shall promptly transfer and deliver such property to us or our designee. 2. To amend the provisions of this Trust declaration in any respect without the necessity of securing the consent of the Trustee to such changes, in which event, a copy of the amendment shall be promptly furnished to the Trustee; provided, however, that following the death of one of us, the survivor shall have no power to amend the terms of the Trust declaration with respect to the Trust Share of the first of us to die. To revoke this Trust by giving the Trustee written notice of such revocation, in which event, the Trustee shall promptly transfer and deliver the property constituting the Trust Estate to us or our designee together with an accounting therefore; provided, however, that following the death of one of us, the survivor shall have no power to revoke the terms of the Trust declaration with respect to the Trust Share of the first of us to die. Section 1.09 -Revocation or Alteration by Settlor Alone The rights of revocation, withdrawal, alteration, and amendment reserved in this Article may only be exercised by the Settlor• and may not be exercised by any other person, including an agent, a guardian, or a conservator. Section 1.10 -Irrevocability Except as otherwise provided, on the death of either Settlor, the designation of Beneficiaries of specific gifts in this Trust shall become irrevocable and not subject to amendment or modification. REVOCABLE LIVING TRUST AGREEMENT Page 4 Section 1.11 -Settlor Powers The surviving Settlor shall be the Trustee unless and until he or she resigns in writing or is determined incompetent under the terms provided herein. The surviving Settlor shall retain all absolute rights to discharge or replace any Successor Trustee of any portion or share of the Trust which is revocable by the surviving Settlor so long as the Settlor is competent. ARTICLE TWO Trust ,9dministration Section 2.01 -Trust Income During the joint lives of the Settlors, the Trustee shall at least annually, unless otherwise directed by both Settlors in writing, pay to or apply for the benefit of husband and wife, all of the net income from the Trust Estate in the same proportions as each of the spouse's respective interests in the Trust Estate. Section 2.02 -Protection of Settlor in Event of Incapacity During the joint lives of the Settlors, should either Settlor become incapacitated as defined in Section 2.03 below, the Trustee may, in the Trustee's absolute discretion, pay income and principal for the benefit of the incapacitated Settlor. In addition, the Trustee, in his or her absolute discretion, may pay to or apply, for the benefit of that Settlor, such sums from the net income and from the principal of the Settlor's separate Estate as the Trustee believes is necessary or advisable for the medical care, comfortable maintenance, and welfare of the Settlor. j Section 2.03 -Incapacity A person is determined to be incapacitated if any Trustee or Beneficiary hereunder comes into possession of any of the following: a. A jurisdictionally applicable court order holding the party to be legally incapacitated to act on his or her behalf and appointing a guardian or conservator to act for him or her; or b. Written certificates which are duly executed, witnessed, and acknowledged of two licensed physicians, each certifying that the physician has examined the person and has concluded that, by reason of accident, mental deterioration, or other cause, such person has become incapacitated and can no longer act rationally and prudently in his or her own financial best interest; or c. Evidence which such Trustee or Beneficiary deems to be credible and currently applicable that a person has disappeared, is unaccountably absent, or is being detained under duress, and that he or she is unable to effectively and prudently look after his or her own best interests, then in that event and under those circumstances: 1) Such person is deemed to have become incapacitated, as that term is used in this Trust agreement; and 2) Such incapacity is deemed to continue until such court order, certificates, and / or circumstances are inapplicable or have been revolted. REVOCABLE LIVING TRUST AGREEMENT Page 5 2. A physician's certificate to the effect that the person is no longer incapacitated shall revoke a certificate declaring the person incapacitated. The certificate which revokes the earlier certificate may be executed by either the original certifying physician or by two other licensed, board certified physicians. No Trustee shall be under- any duty to institute any inquiry into a person's possible incapacity. The reasonable expense of any .such inquiry shall be paid from the Trust Assets. Section 2.04 -Principal Invasion During the joint lives of the Settlors, should the net income of assets contained in this Trust be insufficient to provide for the care, maintenance, or support of the Settlors as herein defined, the Trustee may, in the Trustee's sole and absolute discretion, pay to or apply for the benefit of the Settlors or either of them, or any of their dependents, such amounts from the principal of the Trust Estate as the Trustee deems necessary or advisable for the care, maintenance, or support of the Settlors. Section 2.05 -Residence If the Settlor's residence property is a part of the Trust, the Settlors shall have possession of and full management of the residence and shall have the right to occupy it free of rent. Any expenses arising from the maintenance of the property and from all taxes, liens, assessments, and insurance premiums, are to be paid from the Trust to the extent that assets are available for payment. It is the intent of the Settlors to retain all homestead rights available to them under the applicable state law. ARTICLE THREE Administration upon Deatk of First Settlor i Section 3.01 -Provisions After The First Death On the death of either Settlor leaving the other Settlor surviving him or her, the Trustee shall collect all insurance proceeds payable to the Trustee by reason of such death and all bequests and devises distributable to the Trust Estate. Section 3.02 -Control of Assets The surviving spouse may, at any time by written notice, require the Trustee either to make any nonproductive property of this Trust productive or to convert productive property to .nonproductive property, each within a reasonable time. The surviving spouse may further require the Trustee to invest part or all of this share of Trust Assets for the purpose of maximizing income rather than growth or growth rather than income. Section 3.03 -Division into Shares Upon the death of either Settlor, if the deceased Settlor is survived by the other Settlor, the deceased's individual Trust Share, including any additions made by reason of the deceased Settlor's death, shall be divided into two shares. 2. The Trustee, in his or her sole discretion, may defer the division or distribution of the deceased's individual Trust Share until six months after the deceased Trustoe's death. If the division or distribution of the deceased's individual Trust Share is so deferred, the deferred division or distribution shall be made as if it had taken place at the time prescribed above. In addition, all REVOCABLE LIVING TRUST AGREEMENT Page 6 rights given to the Beneficiaries under the provisions of this Trust Agreement which follow shall be considered to have accrued and vested as of that prescribed time. Upon the death of the first Settlor to die ("Predeceased Spouse"), the Trustee shall divide the deceased's individual Trust Share (which shall include any property which may be .added .from the Predeceased Spouse's general estate) as follows: a. The Trustee shall divide the balance of the deceased Trustor's individual Trust Share into two (2) separate shares (hereinafter designated as "Share A" and "Share B"). Share B shall be composed of cash, securities, and/or other property of the deceased's individual Trust Share (undiminished by any estate, inheritance, succession, death, or similar taxes) having a value equal to the maximum marital deduction as finally determined in the Predeceased Spouse's federal estate tax proceedings, less the aggregate amount of marital deductions, if any, allowed for such estate tax purposes by reason of property or interest in property passing or which have passed to the Surviving Spouse otherwise than pursuant to the provisions of this paragraph; provided, however, that the amount of Share B hereunder shall be reduced by the amount, if any, needed to increase the Predeceased Spouse's taxable estate (for federal estate tax purposes) to the largest amount that, after allowing for the unified credit against federal estate tax and the state death tax credit against such tax (but only to the extent that the use of such state death tax credit does not increase the death tax payable to any state), will result in the smallest (if any) federal estate tax being imposed on the Predeceased Spouse's estate. The term "Maximum Marital Deduction" shall not be construed as a direction by the Predeceased Spouse to exercise any election respecting the deduction of estate administration expenses, the determination of the estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable estate tax marital deduction than if the contrary election had been made. The Trustee shall have the sole discretion to select the assets which shall constitute Share B. In no event, however, shall there be included in Share B any assets or the proceeds of any asset which will not qualify for the federal estate tax marital deduction. Share B shall be reduced to the extent that it cannot be created with such qualifying assets. The Trustee shall value any asset selected by the Trustee for distribution in kind as a part of Share B at the value of such asset at the date of distribution of such asset. The balance of the deceased's individual Trust Share, after the assets have been selected for Share B, shall be allocated to Share A. Share A and Share B shall be administered and distributed as hereinafter set forth. Section 3.04 -Credit Shelter Trust If either of the Settlors survives the other, the Trustee shall set apart and hold as a separate trust (the "Credit Shelter Trust") the assets referred to as Share A in Section 3.03 above. The Trustee shall hold, manage, invest, and reinvest the assets of this Credit Shelter Trust, shall collect the income therefrom, and shall pay the net income to or for the benefit of the surviving Settlor in convenient installments at least quarter-annually; provided, however, that the surviving Grantor may elect to pass any portion of said income to the remainder Beneficiaries of the Trust. In addition, the Trustee may pay to or for the benefit of the surviving Settlor for the health, education, maintenance, or support of the surviving Settlor, any part or all of the principal of this Trust, as the Trustee may determine in its sole discretion, without considering other resources available to the surviving Settlor, The surviving Settlor shall have the right to demand and receive, from the principal of this Trust in each of its fiscal years, the greater of five thousand dollars ($5,000.00) or five percent (5%) REVOCABLE LIVING TRUST AGREEMENT Page 7 of the fair market value of such principal determined as of the last day of such fiscal year. Such right shall lapse to the extent it is not exercised in any year. Any commission payable with respect to principal so withdrawn shall be charged against such principal. No person, who at any time is acting as Trustee hereunder, shall have any power or obligation to participate in any discretionary authority which the Settlor has given to the Trustee to pay principal or income to such person, or for his or her benefit or in relief of his or her legal obligatians; provided, however, that if an individual Trustee has discretion to invade principal for himself or herself and such discretionary authority is limited by an ascertainable standard, then such Trustee may invade principal (if limited by such standard) for himself or herself, but not in relief of his or her legal obligations. The plan of distribution and all terms of this Credit Shelter Trust shall be irrevocable and unamenable at any time after said Credit Shelter Trust comes into being. The Credit Shelter Trustee(s) shall invest the assets of the Credit Shelter Trust to produce a reasonable income for the benefit of the surviving Grantor without subjecting the principal to unreasonable risk of loss. The Credit Shelter Trustee(s) shall be authorized and empowered to invest, reinvest, manage, transfer, and convey any and all property held in this Credit Shelter Trust, including all powers now or hereafter conferred upon Trustees by applicable state law, and also those power appropriate to the orderly and effective administration of the Trust. The Credit Shelter Trustee(s) shall make a written accounting to all income and remainder Beneficiaries or to their guardians at least annually and at the time that all assets of this Credit Shelter Trust are distributed. Said accounting shall consist of a record showing assets on hand at the time of the last accounting, plus additions, minus expenses and distributions, which shall equal current assets on hand. The Credit Shelter Trustee(s) shall not be required to obtain authority or approval of any court in the ~ exercise of any power conferred upon the Trustee(s), nor shall said Trustee(s) be required to make accountings or reports to any court. Upon the death of the surviving Settlor, any accrued income shall be paid to the estate of the surviving Settlor and the remaining principal of this Credit Shelter Trust shall be held, administered, and disposed of in accordance with the dispositive provisions of this agreement. Section 3.05 -Qualified Terminable Interest Trust If either of the Grantors survives the other and there are assets allocated to Share B described in Section 3.03 above, then the Trustee shall set apart said assets and hold them as a separate trust (the "Qualified Terminable Interest Trust"). The Trustee shall hold, manage, invest, and reinvest the assets of this Qualified Terminable Interest Trust, shall collect the income therefrom, and shall pay the set income to or for the benefit of the surviving Grantor in convenient installments at least quarter-annually. Upon the surviving Grantor's death, any accrued, undistributed income shall be distributed to said surviving Grantor's estate. The remaining principal shall be added to and become part of the Credit Shelter Trust and shall be held and administered and disposed of in accordance with the plan of distribution for the Credit Shelter Trust as provided in Sections 3.04 and 4.03, after provision has first been made for the payment of any estate, inheritance, transfer, succession, or other death taxes, payable by reason of the inclusion of the value of the Trust property in said surviving Grantor's estate. The Trustee(s) of the Qualified Terminable Interest Trust are hereby authorized, in the Trustee(s) sole discretion, to determine whether to elect (under Section 2056(b)(7) of the Internal Revenue Code) to qualify all or a specific portion of the Qualified Terminable Interest Trust created herein for the federal estate tax marital deduction. The Trustee(s) of the Qualified Terminable Interest Trust, in exercising such REVOCABLE LIVING TRUST AGREEMENT Page 8 discretion, shall attempt to minimize, or eliminate if possible, the federal estate tax payable by the estate of the decedent spouse's estate. However, if the Trustee(s) of the Qualified Terminable Interest Trust determine that it is in the best interest of the persons who may receive any assets after the decedent spouse's death and after the surviving Grantor's death. to pay some federal estate tax in the decedent spouse's estate, taking into consideration any other tax that is to be paid because of the decedent spouse's death and the surviving Grantor's death, and any income tax liability that may be affected by the election, the Trustee(s) of the Qualified Terminable Interest Trust may elect to take a marital deduction that does not reduce the tax to zero if the payment of the tax will not jeopardize the ability of the Qualified Terminable Interest Trust to provide the surviving spouse with the level of support and maintenance contemplated by this Declaration of Trust. The decision of the Qualified Terminable Interest Trustee(s) to make this election shall be final and binding on all persons. The Trustee(s) of the Qualified Terminable Interest Trust is (are) authorized and empowered to invest, reinvest, transfer, and convey any and all property held in this Qualified Terminable Interest Trust. This includes all power now or hereafter conferred upon Trustees by applicable state law, and also those powers appropriate to the orderly and effective administration of the Trust. The Trustee(s) shall make a written accounting to the surviving Grantor at least annually and shall make a written accounting to all remainder Beneficiaries at the time that all assets of this Qualified Terminable Interest Trust are distributed. Section 3.06 -Power to Appoint Agents The surviving spouse shall have the right to retain an accountant and / or an attorney at law for ~ professional services on behalf of the Trust Estate or Estates herein. The surviving spouse shall not be responsible for the acts of such agents beyond his or her obligation to use reasonable care in the selection of such agents. Section 3.07 -Maximum Marital Deduction Except as otherwise expressly stated herein, the term "Maximum Marital Deduction" shall not be construed as a direction by the deceased Settlor to exercise any election respecting the deduction of Estate administration expenses, the determination of the Estate tax valuation date, or any other tax election which may be available under any tax laws, only in such manner as will result in a larger allowable Estate tax marital deduction than if the contrary election had been made. Section 3.08 -Trust Income After The First Death Following the death of either Settlor and until the death of the surviving Settlor, the Trustee shall, at least annually, pay to or apply for the benefit of the surviving Settlor all of the net income from the Trust Estate. Section 3.09 -Simultaneous Death If the Settlors should die under circumstances which would render it doubtful as to which Settlor died first, it shall be conclusively presumed for the purposes of this Trust that Joseph S. Zuba died first. If any other Beneficiary and a Settlor should die under such circumstances, it shall be conclusively presumed that the Beneficiary predeceased such Settlor. REVOCABLE LIVING TRUST AGREEMENT Page 9 Section 3.10 -Last Expenses Upon the death of each of the Settlors, the Trustee of this Trust may, in its discretion, pay any part of or all of the funeral and burial expenses, probate claims, administration expenses, and any estate, inheritance, succession, or other death taxes, which are payable as a result of the death of each of the Settlors, out of that portion of the Trust Estate constituting the deceased Settlor's separate Trust Share. The Trustee may make any such payments. directly to the creditors or taxing authority in question, or may remit funds to the personal representative of the Estate of the deceased spouse for such payments. ARTICLE FOUR Administration/distribution of Survivor's Tracst Section 4.01 -Common Pot Trust At the death of the Surviving Settlor, the Trustee shall not create a Common Pot Trust. All of the Trust Estate that has not been distributed under prior Articles of the Trust Agreement shall be held, administered, divided, and distributed according to the provisions that follow. Section 4.02 -Second Death On the death of the last Settlor to die (the "Surviving Settlor"), the Trustee shall distribute the principal of the Trust and any accrued or undistributed income from the principal of the Trust in such a manner and to such persons, including the Estate or the Creditors, as directed in this Trust Agreement. Section 4.03 -Payment of The Second Death Expenses On the death of the Surviving Settlor, the Trustee shall pay from that portion of the Trust Estate constituting the deceased Settlor's separate Trust Share the expenses of the surviving Settlor's last illness, funeral, burial, and any inheritance, estate, or death taxes that may be due by reason of the Surviving Settlor's death, unless the Trustee in his or her absolute discretion determines that other adequate provisions have been made for the payment of such expenses and taxes. Section 4.04 -Trust Income and Principal Distribution Upon The Death of The Surviving Trustor The Trustee shall apply and distribute the net income and principal of each of the shares of the resulting Trust Estate, after giving effect to the section of this Trust Agreement entitled "Special Directives" to the following Beneficiaries in the indicated fractional shares: Jeffrey F. Zuba 1/3 Joseplz S. Zuba, II 1/3 Arlene A. A. Bolcenick 1/3 2. If any of the above Beneficiaries, or any other Beneficiary, is under the age of 21 years when the distribution is to be made, the Trustee shall have authority to distribute the same, in whole or in part, to a custodian for the minor appointed under a Uniform Gifts or Transfers to IvIinors Act, or the Trustee may retain any such property and administer and distribute the same for the benefit of the minor, paying to or for the benefit of such minor so much of the income and principal of the retained property from time to time as the Trustee deems advisable for the health, education, support, and maintenance of the minor. When the person for whom the property is held attains the age of 21 years, the property shall thereupon be distributed to him or her free of trust unless REVOCABLE LIVING TRUST AGREEMENT Page 10 otherwise stated in this Agreement. If the minor should die before attaining the age of majority, the property shall then be paid and distributed to the estate of the minor. If all of the Settlor's Beneficiaries and their children should fail to survive the final dishibution of the Trust Estate, all of the Trust Estate not disposed of as hereinabove provided shall be distributed as provided for in this Trust Agreement. Section 4.05 -Principle of Representation Unless indicated differently in this Trust Agreement or in the "Special Directives" section that follows, in the event any of the named Beneficiaries should predecease both Settlors, all of that person's share of the Trust Estate is to be divided equally among the deceased Beneficiary's children or issue per stirpes. In the event the predeceased Beneficiary leaves no surviving children or issue, then all of that person's share of the Trust Estate shall be divided equally among the remaining Beneficiaries per stirpes. If a Beneficiary of the Settlors survives both Settlors, but should fail to survive to collect his or her share at distribution, that share shall pass to the surviving issue of that deceased Beneficiary per stirpes and with right of representation. ARTICLE FIVE Trustee Powers & Provisions Section 5.01 -Non-Income Producing Property During the joint lives of the Settlors, the Trustee is authorized to retain in the Trust, for so long as the Trustee may deem advisable, any property received by the Trustee from the Settlors, whether or not such property is of the character permitted by law for the investment of Trust funds. Section 5.02 -Trustee Powers The Trustee shall have all powers conferred upon a Trustee by law for the orderly administration of the Trust Estate. If any property is distributed outright under the provision of this Trust Agreement to a person who is a minor, distribution maybe made under the Pennsylvania Uniform Transfer to Minors Act ("PAUTMA"). The Trustee is further authorized to sign, deliver, and/or receive any documents necessary to cant' out the powers contained within this Section. The Trustee of any trust created under this Trust Agreement (including any substitute or successor Trustee) will have and be subject to all of the powers, duties, and responsibilities granted or imposed by the Pennsylvania Consolidated Statutes (20 Pa. C.S. Section 101 et seq.) as such Statute may provide at the time of administration of the Trust, except to the extent that the same are inconsistent with the provisions of this Agreement. Section 5.03 -Specific Powers of Trustee In addition, the Trustee will have the following specific powers: Trust Estate: The Tnistee may leave invested any property coming into its hands hereunder in any form of investment even though the investment may not be of the character of investments permitted by law to trustees, without liability for loss or depreciation in value. The Trustee may sell, mortgage, exchange, or otherwise dispose of and reinvest property which may at any time be REVOCABLE LIVING TRUST AGREEMENT Page 11 apart of the Trust Estate upon such terms and conditions as the Trustee may deem advisable. The Trustee may invest and reinvest the Trust Assets from time to time in any property, real, personal, or mixed, including without limitation, securities of domestic and foreign corporations and investment trusts or companies, bonds, debentures, preferred stocks, common stocks, mortgages, mortgage participation, and interests in common trust funds, all with complete discretion to .convert realty into personalty or personalty into realty or otherwise change the character of the Trust Estate, even though such investment (by reason of its character, amount, proportion to the total Trust Estate, or otherwise) would not be considered appropriate for a fiduciary apart from this provision and even though such investment caused part or all of the total Trust Estate to be invested in investments of one type or of one business or company. 2. Holding Property: The Trustee may hold property in the Trustee's name, as trustee, or in the name of a nominee without disclosing the Trust. Release of Power: If the Trustee deems it to be in the best interest of the Trust and its Beneficiaries, the Trustee, by written instrument signed by such Trustee, will have the power and authority to release, disclaim, or restrict the scope of any power or discretion granted in this Trust Agreement or implied by law. 4. Agents, Employees: The Trustee may employ one or more agents to perform any act of administration, whether or not discretionary, including attorneys, auditors, investment managers, or others, as the Trustee shall deem necessary or advisable. The Trustee may compensate agents and other employees and may delegate to them any and all discretions and powers. 5. Leases: The Trustee may lease any Trust Assets generally or for oil, gas, and mineral development, even though the lease term may extend beyond the term of the Trust of which the property is a part. The Trustee may enter into any covenants and agreements relating to the property so leased or concerning any improvements which may then or thereafter be erected on such property. 6. Common Funds: The Trustee may hold any of the Trust Assets in a common fund with property from other trust estates and may make investments jointly with any other trust, the property of which is included in the common fund. Securities: With respect to securities held in the Trust Estate, the Trustee may exercise all the rights, powers, and privileges of an owner, including but not limited to, the power to vote, give proxies, and to pay assessments and other sums deemed by the Trustee necessary for the protection of the Trust Estate. In addition, the Trustee may participate in voting trusts, foreclosures, reorganizations, consolidations, mergers, and liquidations, and in connection therewith, to deposit securities with and transfer title to any protective or other committee under such terms as the Trustee may deem advisable. In addition, the Trustee may exercise or sell stock subscription or conversion rights and may accept and retain as an investment any securities or other property received through the exercise of any of the foregoing powers, regardless of any limitations elsewhere in this instrument relative to investments by the Trustee. In addition, The Trustee may Buy, sell exchange, assign, convey, settle and exercise commodities future contracts and call and put options on stocks and stock indices traded on a regulated options exchange and collect and receipt for all proceeds of any such transactions. Establish or continue option accounts for the principal with any securities of a futures broker. In general, exercise all powers with respect to commodity and option transactions that the principal could if present. Purchases from Estate: The Trustee may purchase property of any kind from the Executor or Administrator of our Estates. REVOCABLE LIVING TRUST AGREEMENT Page 12 Lending: The Trustee may make loans, secured or unsecured, to the Executor or Administrator of our Estates, to any Beneficiary of the Trust, or to the Trustee. Further, the Trustee may use Trust Assets to guarantee obligations of any income Beneficiary of the Trust (unless such Beneficiary is serving as Trustee). 10. Distributions to or for Beneficiaries: The Trustee may make any distribution contemplated by this Trust Agreement (1) to the Beneficiary; (2) if the Beneficiary is under a legal disability or if the Trustee determines that the Beneficiary is unable to properly manage his or her affairs, to a person furnishing support, maintenance, or education for the Beneficiary or with whom the Beneficiary is residing for expenditures on the Beneficiary's behalf; or (3) if the Beneficiary is a minor, to a trustee of an existing trust established exclusively for the benefit of such minor, whether created by this Trust Agreement or otherwise, or to a custodian for the Beneficiary, as selected by the Trustee, under the Pennsylvania Uniform Transfer to Minors Act.. Alternatively, the Trustee may apply all or a part of the distribution for the Beneficiary's benefit. Any distribution under this paragraph will be a full discharge of the Trustee with respect thereto. On any partial or final distribution of the Trust Assets, the Trustee may apportion and allocate the assets of the Trust Estate in cash or in kind, or partly in cash and partly in kind, or in undivided interests in the manner deemed advisable at the discretion of the Trustee and to sell any property deemed necessary by the Trustee to make the distribution. The Trustee may distribute gifts of up to the maximum allowable per year per donee out of principal and/or interest. 11. Insurance: The Trustee may purchase new life insurance, pay the premiums on existing life insurance on the life of any Trust Beneficiary, purchase annuities (either commercial or private) from any corporation, trust, or individual, and may procure and pay the premiums on other insurance of the kinds, forms, and amounts deemed advisable by the Trustee to protect the Trustee and the Trust Estate. 12. Borrowing: The Trustee may borrow money from the Trust Estate and others. To secure the repayment thereof, the Trustee may mortgage, pledge, or otherwise encumber part or all of the Trust Assets, and in connection with the acquisition of any property, the Trustee may assume a liability or may acquire property subject to a liability. 13. Repairs: The Trustee may make ordinary and extraordinary repairs and alterations to buildings or other Trust Assets. 14. Reserves: The Trustee may establish such reserves out of income for taxes, assessments, repair, and maintenance as the Trustee considers appropriate. 15. Continuation of Business: The Trustee may continue any business or businesses in which the Trust has an interest at the time of the Settlors' death for so long as the Trustee may, in its sole discretion, consider necessary or desirable, whether or not the business is conducted by the Settlors at the time of their death individually, as a partnership, or as a corporation wholly owned or controlled by them, with fill authority to sell, settle, and discontinue any of them when and upon such terms and conditions as the Trustee may, in its sole discretion, consider necessary or desirable. 16. Retain Property for Personal Use: The Trustee may retain a residence or other property for the personal use of a Beneficiary and allow a Beneficiary to use or occupy the retained property free of rent and maintenance expenses. REVOCABLE LIVING TRUST AGREEMENT Page 13 17. Dealings with Third Parties: The Trustee may deal with any person or entity regardless of relationship or identity of any Trustee to or with that person or entity. The Trustee may hold or invest any part of or all of the Trust Estate in common or undivided interests with that person or entity. 18. Partitions, Divisions, Distributions: The Trustee will have the power to make all partitions, divisions, and distributions contemplated by this Trust Agreement. Any partitions, divisions, or other distributions may be made in cash, in kind, or partly in cash and partly in kind, in any manner that the Trustee deems appropriate (including composing shares differently). The Tnistee may determine the value of any property, which valuation will be binding on all Beneficiaries. No adjustments are required to compensate for any partitions, divisions, or distributions having unequal consequences to the Beneficiaries. 19. Claims, Controversies: The Trustee may maintain and defend any claim or controversy by or against the Trust without the joinder or consent of any Beneficiary. The Trustee may commence or defend at the expense of the Trust any litigation with respect to the Trust or any property of the Trust Estate as the Trustee may deem advisable. The Trustee may employ, for reasonable compensation, such counsel as the Trustee shall deem advisable for that purpose. 20. Merger of Trusts: If at any time the Trustee of any trust created hereunder shall also be acting as trustee of any other trust created by trust instrument or by trust declaration for the benefit of the same beneficiary or beneficiaries and upon substantially the same terms and conditions, the Trustee is authorized and empowered, if in the Trustee's discretion such action is in the best interest of the Beneficiary or Beneficiaries, to transfer and merge all of the assets then held under such trust created pursuant to this Trust Agreement to and with such other trust and thereupon to terminate the trust created pursuant to this Trust Agreement. The Trustee is further authorized to accept the assets of any other trust which maybe transferred to any trust created hereunder and to administer and distribute such assets and properties so transferred in accordance with the provisions of this Agreement. 21. Termination of Small Trust: Any corporate Trustee which is serving as the sole Trustee of any Trust or any Share thereof may at any time terminate such Trust or Share if, in the Trustee's sole judgment, the continued management of such Trust or Share is no longer economical because of the small size of such Trust or Share and if such action will be deemed to be in the best interests of the Beneficiary or Beneficiaries. In case of such termination, the Trustee will distribute forthwith the share of the Trust Estate so terminated to the income Beneficiary, per stirpes. Upon such distribution, such Trust or Share will terminate and the Trustee will not be liable or responsible to any person or persons whomsoever for its action. The Trustee will not be liable for failing or refusing at any time to terminate any Trust or a Share thereof as authorized by this paragraph. 22. Power to Determine Income and Principal: Dividends payable in stock of the issuing corporation, stock splits, and capita] gains will be treated as principal. Except as herein otherwise specifically provided, the Trustee will have full power and authority to determine the manner in which expenses are to be borne and in which receipts are to be credited as between principal and income. The Trustee has the power to determine what will constitute principal or income and may withhold from income such reserves for depreciation or depletion as the Trustee may deem fair and equitable. In determining such matters, the Trustee may give consideration to the provisions of the Pennsylvania Statutes (or its successor statutes) relating to such matters, but it will not be bound by such provisions. REVOCABLE LIVING TRUST AGREEMENT Page 14 23. Generation-Skipping Taxes and Payment: If the Trustee considers any distribution or termination of an interest or power hereunder as a distribution or termination subject to a generation=skipping tax, the Trustee is authorized: 24. To augment any taxable distribution by an amount which the Trustee estimates to be sufficient to pay such tax and charge the same to the particular trust to which the tax related without adjustment of the relative interests of the Beneficiaries; a. To pay such tax, in the case of a taxable termination, from the particular trust to which the tax relates without adjustment of the relative interests of the Beneficiaries. If such tax is imposed in part by reason of the Trust Assets, the Trustee will pay only the portion of such tax attributable to the taxable termination hereunder taking into consideration deductions, exemptions, credits, and other factors which the Trustee deems advisable; and b. To postpone final termination of any particular trust and to withhold any portion or all of the Trust Estate until the Trustee is satisfied that the Trustee no longer has any liability to pay any generation-skipping tax with reference to such trust or its termination. Section 5.04 -Special Provision for S Corporation Stock Notwithstanding what is otherwise provided in this Trust Agreement, if at any time the Trust contains any stock of a corporation which elects or has elected treatment. as an "S Corporation" as defined by Section 1361(a)(1) of the Internal Revenue Code (or any corresponding successor statute), such stock will be segregated from the other assets of such and treated as a separate trust. The Trustee will further divide the separate trust into shares for each Beneficiary and such shares will be distributed outright or held in trust as herein provided. In addition, all other provisions of this Trust Agreement will apply to each share held in trust (and constituting a separate trust) except that the Trustee will distribute all of the income from each separate trust to its Beneficiary in convenient installments at ]east annually. It is the Settlors' intent that each separate trust will be recognized as a "Qualified Subchapter S Trust" ("QSST") under Section 1361(d)(2) of the Internal Revenue Code (or any corresponding successor statute). Notwithstanding any provisions of this Trust Agreement to the contrary, the Trustee's powers and discretions with respect to the administration of each separate trust (including methods of accounting, bookkeeping, making distributions, and characterizing receipts and expenses) will not be exercised or exercisable except in a manner consistent with allowing each separate trust to be treated as a QSST as above described. ARTICLE SIX Trustee Powers with a Probate Estate Section 6.01 -Coordination with Settlor's Probate Estate At any time during the continuance of this Trust, including subsequent to the death of either Settlor, the Trustees may, in their sole and uncontrolled discretion, distribute to the deceased Settlor's Probate Estate cash and / or other property as a Beneficiary of the Trust. 2. All other provisions to the contrary notwithstanding, under no circumstances shall any restricted proceeds, as hereinafter defined, be either directly or indirectly: (i) distributed to or for the benefit of the Settlor's Executors or the Settlor's Probate Estate; or (ii) used to pay any other obligations of the Settlor's Estate. The term "Restricted Proceeds" means: REVOCABLE LIVING TRUST AGREEMENT Page 15 a. All qualified plans, individual retirement accounts, or similar benefits which are received or receivable by any Trustee hereunder, and which are paid solely to a Beneficiary other than the Executor of the Settlor's Gross Estate for Federal Estate Tax purposes; and b. All proceeds of insurance on the Settlor's life which, if paid to a Beneficiary other than the Settlor's Estate, would be exempt from inheritance or similar death taxes under applicable state death laws. Section 6.02 -Direction to Minimize Taxes In the administration of the Trust hereunder, its Fiduciaries shall exercise all available tax related elections, options, and choices in such a manner as they, in their sole but reasonable judgment (where appropriate, receiving advice of tax counsel), believe will achieve the overall minimum in total combined present and reasonably anticipated future administrative expenses and taxes of all kinds. This applies not only to said Trust, but also to its Beneficiaries, to the other Trusts hereunder and their Beneficiaries, and to the Settlor's Probate Estate. Without limitation on the generality of the foregoing direction (which shall to that extent supercede the usual fiduciary duty of impartiality), such Fiduciaries shall not be accountable to any person interested in this Trust or to Settlor's Estate for the manner in which they shall carry out this direction to minimize overall taxes and expenses (including any decision they may make not to incur the expense of a detailed analysis of alternative choices). Even though their decisions in this regard may result in increased taxes or decreased distributions to the Trust, to the Estate, or to one or more Beneficiaries, the Fiduciaries shall not be obligated for compensation readjustments or reimbursements which arise by reason of the manner in which the Fiduciaries carry out this direction. i Section 6.03 -Judgment and Discretion of Trustee In the absence of proof of bad faith, all questions of construction or interpretation of any trusts created by this Trust Agreement will be finally and conclusively determined solely by the Trustee, according to the Trustee's best judgment and without recourse to any court. Each determination by the Trustee is binding on the Beneficiaries and prospective Beneficiaries hereunder, both in being and unborn, as well as all other persons, firms, or corporations. The Trustee, when exercising any discretionary power relating to the distribution or accumulation of principal or income or to the termination of any trust, will be responsible only for lack of good faith in the exercise of such power. Each determination may be relied upon to the same extent as if it were a final and binding judicial determination. In the event of a conflict between the provisions of this Trust Agreement and those of the Pennsylvania Statutes, the provisions of this Agreement will control. ARTICLE SEVEN Resolution of Conflict Section 7.01 -Resolution of Conflict Any controversy between the Trustee or Trustees and any other Trustee or Trustees, or between any other parties to this Trust, including Beneficiaries, involving the construction or application of any of the terms, provisions, or conditions of this Trust shall, on the written request of either or any disagreeing party served on the other or others, shall be submitted to arbitration. The parties to such arbitration shall each appoint one person to hear and determine the dispute and, if they are unable to agree, then the two persons so chosen shall select a third impartial arbitrator whose decision shall be final and conclusive upon both parties. The cost of arbitration shall be borne by the losing party or in such proportion as the arbitrator(s) REVOCABLE LIVING TRUST AGREEMENT Page 16 shall decide. Such arbitration shall comply with the commercial arbitration rules of the American Arbitration Association, 140 West 51st Street, New York, NY 10200. Section 7.02 -Incontestability The beneficial provisions of this Trust Agreement are intended to be in lieu of any other rights, claims, or interests of whatsoever nature, whether statutory or otherwise, except bona fide pre-death debts, which any Beneficiary hereunder may have in Settlor's Estate or in the properties in trust hereunder. Accordingly, if any Beneficiary hereunder asserts any claim (except a legally enforceable debt), statutory election, or other right or interest against or in Settlor's Estate, or any properties of this Trust, other than pursuant to the express terms hereof, or directly or indirectly contests, disputes, or calls into question, before any court, the validity of this Trust Agreement, then: Such Beneficiary shall thereby absolutely forfeit any and all beneficial interests of whatsoever kind and nature which such Beneficiary or his or her heirs might otherwise have under this Trust Agreement and the interests of the other Beneficiaries hereunder shall thereupon be appropriately and proportionately increased; and All of the provisions of this Trust Agreement, to the extent that they confer any benefits, powers, or rights whatsoever upon such claiming, electing, or contesting Beneficiary, shall thereupon become absolutely void; and Such claiming, electing, or contesting Beneficiary, if then acting as a trustee hereunder, shall automatically cease to be a Trustee and shall thereafter be ineligible either to select, remove, or become a Trustee hereunder. Section 7.03 -Trust Contests and Specific Omissions If any beneficiary under this trust, singly or in conjunction with any other person or persons, directly or indirectly: contests in any court the validity of this trust or, in any manner, attacks or seeks to impair or invalidate any of its provisions; 2. contests in any court the validity of the Settlor's Trust or, in any manner, attacks or seeks to impair or invalidate any of its provisions; seeks to obtain an adjudication in any proceeding in any court that this trust or any of its provisions or that Settlor's Trust or any of its provisions is void; 4. claims entitlement by way of any written or oral contract to any portion of the Settlor's estate, whether in probate or under this instrument; 5. unsuccessfully challenges the appointment of any person named as Trustee or successor Trustee of this Trust, 6. objects in any manner to any action taken or proposed to be taken in good faith by the Trustee Settlor's Trust; 7. objects to any construction or interpretation of this Trust, or any provision of it, that is adopted or REVOCABLE LIVING TRUST AGREEMENT Page 17 is proposed in good faith by the Trustee; unsuccessfully seeks the removal of any person acting as Trustee of any Trust created under this instrument; 9. files any creditor's claim in Settlor's estate (without regard to its validity), whether the claim arose before or after the date of this instrument, but excepting claims for cash advanced or paid for expenses of the Settlor's last illness or funeral paid by said claimant; 10. attacks or seeks to invalidate any designation of beneficiaries for any life insurance policy on Settlor's life; 11. attacks or seeks to invalidate any designation of beneficiaries for any pension or IR.A or other form of qualified or non-qualified asset or deferred compensation account, agreement or arrangement; 12. attacks or seeks to invalidate any trust which Settlor has created or may create during Settlor's lifetime, or any provision thereof, as well as any gift which Settlor has made or will made during Settlor's lifetime, whether before or after the date of this instrument; 13. attacks or seeks to invalidate any transaction by which Settlor sold any assets (whether to a relative of Settlor's or otherwise); or 14. refuses a request of Settlor's Trustee, Executor or other fiduciary to assist in the defense against any of the foregoing acts or proceedings, ~ then that person's right to take any interest given to him or herby this trust shall. be determined as it would have been determined if the person had predeceased the execution of this trust instrument without issue surviving. The provisions of the foregoing paragraph shall not apply to any disclaimer by any person of any benefit under this trust or under the Settlor's Trust. In the event that any provision of this Article is held to be invalid, void or illegal, the same shall be deemed severable from the remainder of the provisions of this Article and shall in no way affect, impair or invalidate any other provision in this Article; and if such provision shall be deemed invalid due to its scope or breadth, such provision shall be deemed to exist to the extent of the scope or breadth permitted by law. Section 7.04 -Benefits Confidential The Settlors further declare that it is their desire and intent that the provisions of this Trust Agreement are to remain confidential as to all parties. The Settlors direct that only the information concerning the benefits paid to any particular Beneficiary shall be revealed to such individual and that no individual shall have a right to information concerning the benefits being paid to any other Beneficiary. REVOCABLE LIVING TRUST AGREEMENT Page 18 ARTICLE EIGHT General Provisions Section 8.01 -Distribution in Kind or in Cash On any division of the assets of the Trust Estate into shares or partial shares; and on any final or partial distribution of the assets of the Trust Estate, the Trustee, at his or her absolute discretion, may divide and distribute undivided interests of such assets on a pro rata or non-pro rata basis, or may sell any part of or all of such assets and may make divisions or distributions in cash or partly in cash and partly in kind. The decision of the Trustee, either prior to or on any division or distribution of such assets, as to what constitutes a proper division of such assets of the Trust Estate, shall be binding on all persons interested in any trust provided for in this Trust Agreement. Section 8.02 -Spendthrift Provision Neither the principal nor the income of the trust shall be liable for the debts of a Beneficiary. Except as otherwise expressly provided in this Agreement, no Beneficiary of any trust shall have any right, power, or authority to alienate, encumber, or hypothecate his or her interest in the principal or income of this Trust in any manner, nor shall the interests of any Beneficiary be subject to the claims of his or her creditors or liable to attachment, execution, or other process of law. The limitations herein shall not restrict the exercise of any power of appointment or the right to disclaim. Section 8.03 -Definition of Children The terms "Child" and "Children" as used in this Agreement mean the lawful issue of a Settlor or of the Settlors together. This definition also includes children legally adopted by a Settlor or by the Settlors ~ together. Section 8.04 -Handicapped Beneficiaries Any Beneficiary who is determined by a court of competent jurisdiction to be incompetent shall not have any discretionary rights of a Beneficiary with respect to this Trust, or to their share or portion thereof. The Trustee shall hold and maintain such incompetent Beneficiary's share of the Trust estate and shall, in the Trustee's sole discretion, provide for such Beneficiary as that Trustee would provide for a minor. Notwithstanding the foregoing, any Beneficiary who is diagnosed for the purposes of governmental benefits (as hereinafter delineated) as being not competent or as being disabled, and who shall be entitled to governmental support and benefits by reason of such incompetency or disability, shall cease to be a Beneficiary of this Trust. Likewise, they shall cease to be a Beneficiary if any share or portion of the principal or income of the Trust shall become subject to the claims of any governmental agency for costs or benefits, fees, or charges. The portion of the Trust Estate which, absent the provisions of this section, would have been the share of such incompetent or handicapped person shall be retained in trust for as long as that individual lives. The Trustee, at his or her sole discretion, shall utilize such funds for the maintenance of that individual. If such individual recovers from his or her incompetency or disability and is no longer eligible for aid from any governmental agency, including costs or benefits, fees, or charges, such individual shall be reinstated as a Beneficiary after 60 days from such recovery and the allocation and distribution provisions as stated herein shal] apply to that portion of the Trust Estate which is held by the Trustee subject to the foregoing provisions of this section. If said handicapped Beneficiary is no longer living and shall leave children then living, the deceased child's share shall pass to those children per stirpes. If there are no children, the share shall be allocated proportionately among the remaining Beneficiaries. REVOCABLE LIVING TRUST AGREEMENT Page 19 ARTICLE NINE Successor Trccstee Appoi~atncents Section 9.01 -Trustees All Trustees are to serve without bond. The following will act as Trustees of any Trusts created by this Trust Agreement, in the following order of succession: First: The undersigned, Joseph S. Zuba and /or Irene H. Zacba. Second: The Surviving Spouse. Third: At the death or incapacity of the Surviving Spouse, Jeffrey F. Zuba shall serve as First Successor Trustee. Fourth: Joseph S. Zuba, li shall serve as Second Successor Trustee. Fifth: Arlene A. A. Bohenick shall serve as Third Successor Trustee. Last: A Trustee chosen by the majority of Beneficiaries, with a parent or legal guardian voting for minor Beneficiaries; provided, however, that the children of any deceased Beneficiary shall collectively have only one vote. Section 9.02 -Allocation and Distribution of The Trust Assets The Trustees shall allocate, hold, administer, and distribute the Trust Assets as hereinafter provided: Upon the death of the first Settlor, the Trustee shall make any separate distributions that have been specified by the deceased Settlor. The Trustee shall also take into consideration the appropriate provisions of this Article. 2. Upon the death of the Surviving Spouse, the Trustee shall hold, administer, and distribute the Trust Assets in the manner hereinafter prescribed. Section 9.03 -Personal Property Distribution Notwithstanding any provision of this Trust Agreement to the contrary, the Trustee must abide by any memorandum by the Settlors, particularly that contained in the section entitled "Special Directives" incorporated into this Trust Instrument, directing the disposition of Trust Assets of every kind including, but not limited to, furniture, appliances, furnishings, pictures, china, silverware, glass, books, jewelry, wearing apparel, and all policies of fire, burglary, property damage, and other insurance on or in connection with the use of property. Otherwise, any personal and household effects of the Settlors shall be distributed with the remaining assets of the Trust Estate. REVOCABLE LIVING TRUST AGREEMENT Page 20 Section 9.04 -Liability of Trustee The Trustee will not be responsible or liable for any loss which may occur by reason of depreciation in value of the properties at any time belonging to the Trust Estate nor for any other loss which may occur, except that the Trustee will be liable for each Trustee's own negligence, neglect, default, or willful wrong. The Trustee will not be liable or responsible for the acts, omissions, or defaults of any agent or other person to whom duties may be properly delegated hereunder (except officers or regular employees of the Trustee) if such agent or person was appointed with due care. The Trustee may receive reimbursement from the Trust Estate for any liability, whether in contract or in tort, incurred in the administration of the Trust Estate in accordance with the provisions hereof, and the Trustee may contract in such form that such Trustee will be exempt from such personal liability and that such liability will be limited to the Trust Assets. Section 9.05 -Successor Trustees Any Successor Trustee shall have all the power, rights, discretion, and obligations conferred on a Trustee by this Trust Agreement. All rights, titles, and interest in the property of the Trust shall immediately vest in the successor Trustee at the time of appointment. The prior Trustee shall, without warranty, transfer to the Successor Trustee the existing Trust property. No Successor Trustee shall be under any duty to examine, verify, question, or audit the books, records, accounts, or transaction of any preceding Trustee; and no Successor Trustee shall be liable for any loss or expense from or occasioned by anything done or neglected to be done by any predecessor Trustee. A Successor Trustee shall be liable only for his or her own acts and defaults. ARTICLE TEN Rule Against Perpetuities Section 10.01 -Perpetuities Savings Clause Notwithstanding any other provision of this instrument, the Trusts created hereunder shall terminate not later than twenty-one (21) years after the death of the last survivor of all Settlors and any other Beneficiary or Beneficiaries named or defined in this Trust living on the date of the death of the first Settlor to die. The Trustee shall distribute remaining Trust principal and all accrued or undistributed net income hereunder to the Beneficiary or Beneficiaries. If there is more than one Beneficiary, the distribution shall be in the proportion in which they are Beneficiaries; if no proportion is designated, then the distribution shall be in equal shares to such Beneficiaries. ARTICLE ELEVEN General Provisions Section 11.01 -Governing Law It is not intended that the laws of only one particular state shall necessarily govern all questions pertaining to all of the Trust hereunder. The validity of the Trust hereunder, as well as the validity of the particular provisions of that Trust, shall be governed by the laws of the state which has sufficient connection with the Trust to support such validity. REVOCABLE LIVING TRUST AGREEMENT Page 21 2. The meaning and effect of the ternis of this Trust Agreement shall be governed by the laws of the Commonwealth of Pennsylvania. The administration of this Trust shall be governed by the laws of the state in which the principle office of the Trustee then having custody of the Trust's principal assets and records is located. The foregoing shall apply even though the situs of some Trust Assets or the home of the Settlor, a Trustee, or a Beneficiary may at some time or times be elsewhere. Section 11.02 -Invalidity of Any Provision If a court finds that any provision of this Trust Agreement is void, invalid, or unenforceable, the remaining provisions of this Agreement will continue to be fully effective. Section 11.03 -Headings The use of headings in connection with the various articles and sections of this Trust Agreement is solely for convenience and the headings are to be given no meaning or significance whatsoever in construing the terms and provisions of this Agreement. Section 11.04 -Internal Revenue Code Terminology As used herein, the words "Gross Estate," "Adjusted Gross Estate," "Taxable Estate," "Unified Credit," "State Death Tax Credit," "Maximum Marital Deduction," "Marital Deduction," and any other word or words which from the context in which it or they are used refer to the Internal Revenue Code shall be assigned the same meaning as words have for the purposes of applying the Internal Revenue Code to a i deceased Settlor's Estate. Reference to sections of the Internal Revenue Code and to the Internal Revenue Code shall refer to the Internal Revenue Code amended to the date of such Settlor's death. REVOCABLE LIVING TRUST AGREEMENT Page 22 SPECIAL DIRECTIVES OF JOSEPH S. ZUBA I, JOSEPH S. ZUBA a resident of the County of Cumberland, Commonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: My Wife - Irene H. Zuba 2. My Children - Jeffrey F. Zuba Joseph S. Zuba, II Arlene A. A. Bohenick SECOND ~ I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee, or Beneficiary hereunder. THIRD In the event any of my named Beneficiaries should predecease me, all of that person's share of the Trust Estate shall be divided equally among that person's issue per stirpes. In the event any such predeceased Beneficiary leaves no surviving children or issue, then all of that person's share shall be distributed to the remaining Beneficiaries. FOURTH In the event all of my named Beneficiaries and their children and issue predecease me, all of the Trust Estate shall be distributed to my heirs at law. FIFTH I direct that all outstanding debts ~andlor loans owed by any Beneficiary shall be forgiven and deemed as having not existed. REVOCABLE LIVING TRUST AGREEMENT Page 23 SIXTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." SEVENTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 24 SPECIAL DIRECTIVES OF IRENE H. ZUBA I, IRENE H. ZUBA, a resident of the County of Cumberland, Commonwealth of Pennsylvania, being of lawful age, and of sound and disposing mind and memory, and not acting under duress, fraud, or undue influence, hereby make, publish and declare this to be my Special Directive, and I incorporate THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST AGREEMENT. FIRST The natural objects of my affection are: My Husband - Joseph S. Zuba 2. My Children - Jeffrey F. Zuba Joseph S. Zuba, II Arlene A. A. Bolte~zick SECOND I direct that all estate and inheritance taxes payable as a result of my death, not limited to taxes assessed on property, shall be paid out of the residue of my Estate, and shall not be deducted or collected from any League, Devisee, or Beneficiary hereunder. THIRD In the event any of my named Beneficiaries should predecease me, all of that person's share of the Trust Estate shall be divided equally among that person's issue per stirpes. In the event any such predeceased Beneficiary leaves no surviving children or issue, then all of that person's share shall be distributed to the remaining Beneficiaries. FOURTH In the event all of my named Beneficiaries and their children and issue predecease me, all of the Trust Estate shall be distributed to my heirs at law. FIFTH I direct that all outstanding debts and/or loans owed by any Beneficiary shall be forgiven and deemed as having not existed. REVOCABLE LIVING TRUST AGREEMENT Page 25 SIXTH I direct that, before any distribution of the assets of the Trust Estate to the named Beneficiaries, certain specific distributions, if any, shall be made from the assets as set forth on the list attached hereto and marked "Exhibit A." SEVENTH I hereby acknowledge and accept the "Special Directives," if any, of my spouse. REVOCABLE LIVING TRUST AGREEMENT Page 26 ~~~ DATED to be effective this ~ day of , SET LORS: v ..~ / J PH S. UBA .~ NE H. ZUB ACC TED BY CO-TRUSTEES: J PHS.Z A NE H. ZUBA COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the date herein set forth by JOSEPH S. ZUBA as Settlor and Co-Trustee to certify which witness my hand and seal of office. ~~ f t _ / ~" v Public, ConYmonwealth of Pennsylvania 1ERDME 7. LEWIS, NOTARY PUBLIC TREDYFFRIN TWP., CHESTER COUNTY COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the date herein set forth by IIZENE H. ZUBA as Settlor and Co-Trustee to certify which witness my hand end seal of office. ~" 1 Public, Com~onwealth of Pennsylvania NOTARIAL SEAL 1EROME T. LEWIS, NOTARY PUBLIC TREDYFFRIN TWP., CHESTER COUNTY REVOCABLE LIVING TRUST AGREEMENT Page 27 THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST AGREEMENT Declaration of Intent The undersigned hereby declare that, as Trustee of THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST, they are acquiring and will hold in the name JOSEPH S. ZUBA and IRENE H. ZUBA, but without further reference to their fiduciary capacity, all items listed on the attached schedule(s) hereto and incorporated herein as amended, from time to time, as well as household furnishings, automobiles, jewelry, bank accounts, securities, bonds, clothing and other personal property of any kind in their name or in either of their names and henceforth such assets shall and will belong to said Trust and not to them individually; and they further declare that, except to the extent of interest provided to them under the terms and provisions of said Trust, they have no personal interest in any of the above itemized personal properties, it being intended and this Declaration constitutes an affirmation of Trust ownership and an assignment to this Trust and shall be binding on their heirs, administrators, executors and assigns. I S WHEREOF the undersigned have executed this instrument this _~ day of JO PH S. ZU A Settlor/Trustee NE H. A Settlor/Trustee COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND BEFORE ME, the undersigned authority, on this day personally appeared JOSEPH S. ZUBA and IRENE H. ZUBA, known to me to be the persons whose names are subscribed to the foregoing instrument, and acknowledged to me that they executed the same for the purposes and consideration therein expressed and in the capacity therein stated SUBSCRIBED AND SWORN this -~-- day of Public, Commonwealth of Pennsylvania JEROME T. LEWIS, NOTARY PUBLIC TREDYFFRIN TWP., CHESTER COUNTY SPECIAL INSTRUCTIONS FOR PREPARING AND ATTACHING AN "EXHIBIT A" TO YOUR REVOCABLE LIVING TRUST AGREEMENT If you have special instructions for bequests of prolerty that were not included in the original trust planning documents, it is important that they be prepared correctly in order to accomplish your wishes. "Exhibit A" is not an amendment; it is a part of your original trust document. The page(s) entitled "SPECIAL DIRECTNES OF JOSEPH S. ZUBA" and "SPECIAL DIlZECTNES OF IltENE H. ZUBA" found near the end of the trust document entitled THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LNING TRUST AGREEMENT needs to have a paragraph that basically says the following: I direct that my trust estate (or personal property or whatever the items in question are) be distributed according to the list attached hereto and marked "EXHIBIT A". If your trust is a joint trust, an "Exhibit A" must be mentioned in the SPECIAL DIl2ECTNES of both. 2. Make as many copies of your blank "EXHIBIT A" as it takes to distribute your personal items, listing the individual property, the beneficiary of the property, and, if applicable, r' ~ the dollar or percentage amount of trust property you wish to bequeath. When you finish, number and initial each page, and sign the last page. Be sure to sign your signature and initials in front of your witnesses and a notary public. Date your "Exhibit A" the same date you signed your original trust agreement. (All gift pages must be entitled "EXHIBIT A." All pages n:ust be numbered. Each page must have a place at the bottom for your initials; the last page must have a line for your full signature. Your signature must have two witnesses and a notary.) 4. Attach the original signed and witnessed copy to your original REVOCABLE LNING TRUST AGREEMENT. Put a copy of your "EXHIBIT A" with any trust copies you have stored, i.e., safe deposit box. See attached sample for further help. If you have any questions, contact the attorney who prepared your trust. Any changes made subsequent to the trust date should be placed in the "AMENDMENT TO REVOCABLE LIVING TRUST AGREEMENT" which follows "Exhibit A". LOOK FOR YOUR PERSONALIZED "EXHIBIT A" PAGES BEHIND THE JOSEPH S, ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST AGREEMENT. SAMPLE ONLY "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA, TRUSTEES AND SETTLORS OF THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST I direct that JAMES DOE get my railroad pocket watch. I direct that JANE DOE get the money in the FIRST NATIONAL BANK of Altuna, Texas, Account#111-111-111. I direct that JAMES DOE and JANE DOE each receive a %2 ownership in the house at 23 Lexington Avenue, Philadelphia, Pennsylvania. I direct that my railroad stock be divided equally among the children of JAMES DOE. I direct that my telephone stock be divided equally among the children of JANE DOE. I direct that each of my grandchildren receive $5,000 from my trust estate. It is my intent that this money be used for their college education. I direct that my car go to my granddaughter, MELISSA DOE, and my truck go to my grandson, JAMES DOE, JR. "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOHN S. DOE AND MARY A. DOE Page of ~ _r "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA TRUSTEES AND SETTLORS OF THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA TRUSTEES AND SETTLORS OF THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA TRUSTEES AND SETTLORS OF THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA TRUSTEES AND SETTLORS OF THE JOSEPH S. ZUBA AND IRENE H. ZUBA REVOCABLE LIVING TRUST "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of The foregoing instrument consists of , typewritten/handwritten pages including the signature of Witnesses, and acknowledgment of officer. We have signed our names at the bottom of each of the preceding pages. DATED this day of JOSEPH S. ZUBA IRENE H. ZUBA Witness Address Witness Address "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the day of by JOSEPH S. ZUBA as Settlor and Co-Trustee to certify which witness my hand and seal of office. Notary Public, Commonwealth of Pennsylvania COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND This instrument was acknowledged before me on the day of by IRENE H. ZUBA as Settlor and Co-Trustee to certify which witness my hand and seal of office. Notary Public, Commonwealth of Pennsylvania "EXHIBIT A" ADDITIONAL SPECIAL DIRECTIVES OF JOSEPH S. ZUBA AND IRENE H. ZUBA Page of TENANCY AGREEMENT This Tenancy Agreement is entered into on this day by and between JOSEPH S. ZUBA AND IRENE H. ZUBA. FACTUAL SUMMARY ~~/ "~ JOSEPH S. ZUBA AND IRENE H. ZUBA were married on ~r ~i ,/~, and since that date have acquired title to property as joint tenants with right of urvivorship. JOSEPH S. ZUBA AND Il2ENE H. ZUBA have created an estate plan using a revocable living trust and companion pour-over wills, and they now wish to convert all or part of their joint tenancy into tenancy in common property. JOSEPH S. ZUBA AND IRENE H. ZUBA are aware that they may, by agreement, convert their joint tenancy property into tenancy in common property so that they may better control their respective interests in the property on each of their deaths. AGREEMENT TO CHANGE JOINT TENANCY ASSETS TO TENANCY IN COMMON JOSEPH S. ZUBA AND IRENE H. ZUBA hereby grant, convey and transfer their respective ~ interests in their joint tenancy property to themselves as tenants in common, except for jointly-held - property in Schedule A of this Tenancy Agreement, if any. JOSEPH S. ZUBA AND IRENE H. ZUBA intend this agreement to be binding on themselves and on all others as to property held in joint tenancy with right of survivorship as of the date of this agreement regardless of the manner or form of the written title. J EPH S. ZUBA AND IRENE H. ZUBA make this agreement on the ~~day of ~~• ,Q J SEPH .ZUBA IRENE H. ZU A REVOCABLE LIVING TRUST AGREEMENT - T COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. ACKNOWLEDGMENT This instrument was aclrnowledged before me on the date herein set forth JOSEPH S. ZUBA AND IRENE H. ZUBA as husband and wife to certify which witness my hand anted seal of office. Public My Commission Expi s: ~~ )EROMf L LEWRSANOTARYPUBlIC MY COMMISS ON EXPIRESSSEPT. 25N 006 REVOCABLE LIVING TRUST AGREEMENT SEPARATE PROPERTY LISTING OF JOSEPH S. ZUBA The following items are the separate property of JOSEPH S. ZUBA either by operation of law or by agreement of both spouses: 1 2 3 4 5 6 7 8 9 10 11 12 13 ~ 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 REVOCABLE LIVING TRUST AGREEMENT 32 33 ' 34 35 36 37 38 39 40 Signed this day of JOSEPH S. ZUBA, Declarant Approved and accepted this day of IRENE H. ZUBA, Spouse COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND On this the day of ,before me, a Notary Public, personally appeared JOSEPH S. ZUBA and IRENE H. ZUBA, personally lrnown to me to be the persons whose names are subscribed to this instrument, and aclrnowledged that they executed it for the purposes herein expressed. Notary Public, Commonwealth of Pennsylvania REVOCABLE LIVING TRUST AGREEMENT SEPARATE PROPERTY LISTING OF IRENE H. ZUBA The following items are the separate property of IRENE H. ZUBA, either by operation of law or by agreement of both spouses: 1 2 3 4 5 6 7 8 9 10 11 12 ,.. 13 _' 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 REVOCABLE LIVING TRUST AGREEMENT 1 FAMILY SETTLEMENT AGREEMENT WITH REGARD TO THE INTERPRETATION AND IMPLEMENTATION OF THAT CERTAIN REVOCABLE LIVING TRUST AGREEMENT DATED APRIL 4, 2003, BY AND AMONG JOSEPH S. ZUBA AND IRENE H. ZUBA, HIS WIFE, THEY BEING RESPECTIVELY GRANTORS, SETTLORS AND CO-TRUSTEES AND BY AND AMONG THE SAID IRENE H. ZUBA, NOW THE UNREMARRIED WIDOW OF THE SAID JOSPEH S. ZUBA, AND HER THREE CHILDREN, TO WIT: ARLENE A. BOHENICK; JOSEPH S. ZUBA II, AND JEFFREY F. ZUBA, AS BENEFICIARIES THEREOF. WHEREAS, in or about the spring of 2003 Joseph S. Zuba and Irene H. Zuba, his wife, were approached by sales persons associated with one Brett Weinstein, Esq. Mr. Weinstein has gained some notoriety among the legal profession aild among estate planners and financial advisors for, inter alia, having aggressively packaged and sold Revocable Living Trusts; and WHEREAS, various representations have been made from time to time by various persons associated with Mr. Weinstein and his business operation as to the nature of Revocable Living Trusts as well as to what they will do for people and their surviving children or beneficiaries. These representations usually and principally having been centered on the elimination of probate associated expenses and the saving of death taxes, which in some cases may or may not prove to be true (See in this regard a Google search of Brett Weinstein, paying particular attention to the website of the Pennsylvania Attorney General's Office); and WHEREAS, Joseph and Irene Zuba, without the benefit of separate or independent legal counsel were induced to "sign up" for a Weinstein Trust, upon various representations, among those representations being that they would have nothing to do or next to nothing to do upon the death of the first of them and that there would be no death taxes or estate administration associated with the death of the first of them to expire; and WHEREAS, Weinstein's associates proceeded to provide what appears to be some "canned" form of Revocable Living Trust which they proceeded to have implemented by having the Zubas sign assorted signature pages, addendums, and the like; and WHEREAS, a close review of this "caruzed" form shows that it was most likely one designed to be used in California or some other western state rather than in Pennsylvania (despite a reference to the Pa. PEF Code in Sect. 5.02) in that it refers to "community property" in several places, to wit: Sect. 1.06.4; and WHEREAS, the said Zubas were given virtually no "hands on" administrative direction or help, and those items which went into the trust by assignment or re-titling were always regarded by Page 1 Zubas as if they had been and continued to be entireties property, rather than having been partitioned or divided into undivided or other one-half interests as tenants in common or separately: and WHEREAS, Joseph S. Zuba departed this earthly life on December 25, 2008, testate, with a "canned" form of "pour over Will" also prepared as part of the Weinstein Trust kit which thus far has not been probated and thus far there appears to be no reason to necessitate its being probated; and WHEREAS, upon the death of Joseph S. Zuba, Irene H. Zuba, his surviving widow, sought professional counsel as to the requirements of filing Inheritance Tax Returns and of administering the Trust; and WHEREAS, all indications and representations given to her and all intentions formed by her and her now deceased husband as to the administration and operation of the instant Trust were that it would be held and administered as if it and all properties within it were entireties property meaning that upon the death of the first spouse to die the surviving spouse would already own and would continue to own the property without the necessity of division beforehand nor after; and WHEREAS, the Weinstein Trust document, in Sect. 1.06, provides directions for lifetime administration which refer to the allocation of property into separate shares, an allocation and holding that was never intended by Zubas and never understood by Zubas and never carried out by Zubas; and WHEREAS, the Weinstein Trust document, in Sect. 3.03, provides directions for the further division of the purported separate share of the decedent, Joseph S. Zuba, into two additional shares, one for a Credit Shelter Trust and one for a Marital Deduction Trust; and WHEREAS, the aforesaid Zuba children, as beneficiaries understand that if such division and implementation is made that they would arguably have vested shares in remainder that they would not otherwise have; and WHEREAS, the underlying separation during lifetime has never been accomplished and to attempt to do so now after the death of Joseph S. Zuba would be against all intentions and understandings of the Zubas; and WHEREAS, all of the abovementioned said Zubas are in agreement that they wish to avoid the pitfalls, costs, attorneys fees, acrimony and animosity, as well as the uncertainty that could be incurred as a result of litigation or arbitration of this issue and matter, they have determined to enter into a Family Settlement Agreement. IN WITNESSETH WHEREOF, all of the aforesaid Zubas enter into and make this Family Settlement Agreement, as follows, to wit: 1. It is officially and formally hereby recognized that Joseph S. Zuba, and Irene H. Zuba, his wife, never made a division of the Trust property and never intended to do so. Page 2 2. It is agreed that no division is to be made now. Rather, Irene H. Zuba shall have control of the Trust assets as if the same had been held and are now held as tenancies by the entireties, she being the now sole survivor. It is currently contemplated that the same three beneficiaries, to wit: the three above- named Zuba children, will continue to be the residuary benef ciaries in equal shares upon the death of Irene H. Zuba and the final administration, division, and distribution of the Trust, however, nothing herein contained shall be taken to abrogate any rights that Irene H. Zuba had, holds, or will hold in the future in any of her capacities as Grantor, Settlor, Surviving Trustee or beneficiary. 4. So far as it may deemed necessary to have amended, partially revoked, or to have restated the said Trust document or any part or parts thereof, this Agreement shall be and serve as and for the same and shall be attached to and incorporated into the said Weinstein Trust document as if had been part and parcel thereof. This Agreement as to its final implementation is dependent upon the receiving of a final zero balance sheet from the Pennsylvania Department of Revenue, Inheritance Tax Division with regard to the final calculations made by Irene H. Zuba on the final Inheritance Tax Return submitted by her to the Department of Revenue for review and acceptance. 6. THIS AGREEMENT HAS BEEN DRAFTED BY CHARLES E. SHIELDS III, AS SCRIVENER, ACTING ON BEHALF OF AND IN THE INTEREST OF IRENE H. ZUBA. THE OTHER SIGNATORIES HERETO HAVE EITHER BEEN SATISFIED WITH THE DOCUMENT ON THEIR OV~'N OR HAVE SOUGHT AND RECEIVED INDEPENDENT LEGAL ADVICE, ALL OF WHICH IS HEREBY ACKNOWLEDGED BY THEIR SIGNATURES HEREIN BELOW. IN WITNESS WHEREOF, the parties hereto, for and in consideration of one ($1.00) dollar and other good and valuable considerations, passing from each to the other, the receipt whereof is hereby acknowledged, and intending to be legally bound hereby, and to bind their respective heirs, executors, administrators, successors, and assigns, have hereunto affixed their hands and seals, the date set opposite to their signatures hereinbelow. Witnes Date ~----- 9 I ©0 Witness Date Page 3 ~,,~~~ ~ (SEAL) IRENE H. ZUBA -~~(~~,~~ ~ (SEAL) ARLENE A. OHENICK r9'X~ l5 /Y ~~ 0 4 (SEAL) Witness Date J EP A, Il O ~ 09 (SEAL) i ness Date ~ Y . ZU Page 4 COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTY OF CUMBERLAND On this, the C~ ~ day of ~ ~ ~~-~' , A.D. 2009, before me the undersigned officer, personally appeared IRENE H. ZUBA, known to me, (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Page 5 COMMONWEALTH ui- ~'EtdNSYLVANIA NOTARIAL SEAL CHERYL R. GARMAN, Notary Public Camp Hill Boro, Cumberland C 2012 My Commission Expires May 20, COMMONWEALTH OF PENNSYLVANIA ) . SS. COUNTY OF CUMBERLAND On this, the ~ day of ~ ~'~~~ ~..~ , A.D. 2009, before me the undersigned officer, personally appeared ARLENE A. BOHENICK, known to me, (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Page 6 COMMONWEALfiH B~ P NN~YLVANIA NOTARIAL SEAL CHERYL R. GARMAN, Notary Public Camp NNI Boro, Cumberland County My Commission Expires May 20, 2012 -r STATE OF FLORIDA ) /, / I :SS. COUNTY OF / 0~ D(~ ) On this, the ~ day of /~' /~ , A.D. 2009, before me the undersigned officer, personally appeared JOSEPH S. ZUBA, II, known to me, (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. ~~/5 Notary Public YP YP ..o.._,,.... ,.-.. a8,~ ~ TOI~fI M I)AVIS +p~~~gQ~`~F• 'r.;~?~~r yt ; y, MY COMMISSION#DD600821 s ~y"C„Q .PRY t'r.;•,:s.~SSJ; ~`^r;l '~OFiI~~ EXPIRES: Oct 1,2010 ~OF4l®~ .' +~',;mac (ao~ seaois~ Florian Mctnry servica.com (~~) 396~~:;s =.; r~~.< -~-~-~......,r.,~,~~-ti--....,.~, ... ,.... _ . Page 7 STATE OF NEW JERSEY SS. COUNTY OF ~(~!' ~1`S ) On this, the ~ ~ day of QC %o~t3~,2 , A.D. 2009, before me the undersigned officer, personally appeared JEFFREY F. ZUBA, known to me, (or satisfactorily proven) to be the persons whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. IN WITNESS WHEREOF, I hereunto set my hand and official seal. Page 8 DONNA teAAF31~ ~~~11~9~A ~. 4.14 ~: , Co~r~lssiay Apr©~ ~! y ~le:0 i 1 _T REV-1511 EX+ (12-99) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES & INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: ~ p t' Myers Fwner~.l• Hd-ne ~'f lYlerh~.ni esbur~ (Pry~~d 1'isur. (~a„ a• l~ol-dtiy inn - 'J3ereavemen~ Lunch fil, 4o3.'~B B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions u -7 Name of Personal Representative(s) Zi^,GnG H • L u• bit W 4-I V B 1.~. Social Security Number(s)/EIN Number of Personal Representative(s) Street Address a~ 5. N a r w U.y 5f City ~ eC~larrl i C.sb ~t.r State P~ Zip ~ 7osS Year(s) Commission Paid: / d 2. Attorney Fees CI1t~P~eS ~• Shr~l~5 ~ ~@s77M'~ r ~ 413.7. 3. Family Exemption: (If decedent's`a~ddress is not the same as claimant's, attach explanation) Claimant ?nt°n~/'ti'. zU.bQ ~0 Fu uDS FRGIN Street Address ~O$ S . Na rw ~~ = /n'~~~ W H is ~ T MA~,e~ City l1'l et:-1'~an ~ e s Ll rt State Y"~I Zip ~ 70 5 S TN~S C1.~/,-~• Relationship of Claimant to Decedent wr ~ lA.~ 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees ~. ~; I i roc Fee ~-0 /~1 e~ i s~r o ~' lv i ((s 9~ ~• Rerlrnbt*rse~narrts ~ Chu~+-les G . 5h- ejds ~ -~ar Yvos~, ~ S.OD ~p~as, ear-fii~e~l r~-a~l;rgs,t~1~, (es~im) 19.75 TOTAL (Also enter on line 9, Recapitulation) $ ~,, ~~~. Q~ (If more space is needed, insert additional sheets of the same size) REV-1513 EX+ (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF c FILE NUMBER Z~lBf~ ,1'D SE=P~J J, oZ/- D 9 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) OF ESTATE I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a) (1.2)] 1. -Tke enly CkrrG1~{' re cep+enfis ~~e liste,d svt s c`,I~,dwle G. .7 ~ 7~ ~~ sce stilled G. f ~ ~ Noc.K~rlbert~ ~r CI ~ ~sar~n~,r, N?' o8g 26 ~8_ ,?011 S. Zwbo ~" Son See sc.~lccl G. ~t07 PIeQSan t oa k Place DaKs P1Q~ I~iY~'v;cw, F4 3356q ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THR OUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET II NON-TAXABLE DISTRIBUTIONS: 1. A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) H705.905 REV.(3/09) t'J This is to certify that this is a true copy of the record which is on file in the Pennsylvania Depattment ~~ealth, in°~cordance with ~ the Vital Statistics Law of 1953, as amended. ~7 -~' ' r- ` ~ r ,, ~. .7 WARNING: It is illegal to duplicate this copy by photostat or photog~~i ~T ~ , r T~~ . " _ ,__Q ~ ~ ~r1, l > ~ ~ t , _ ~ ~~ ` V ~ 6Y ~GaJ I~CC ~ Linda ~ Cani lie g ~ ~• t J :- ~' ~ '`~ ' ' State Registrar ~ ~ = r: 496676p No. APR 2 4 2009 Date ~,3;;y(~4~vy, ,oT N10S143 REV 11I20g5 pORREL`TED ITEM ~ COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF HEALTH • VITAL RECORDS ~ ~~~~~ nPe ~~~ CERTIFICATE OF DEATH INK rER: FD DATE: Of ~ 21 • d-~ ~ I~ instructions and examples on reverse) STATE FII F NIIAARFR 1. Name d Decedent (FzN, Indde, ~, sulFal Joseph S. Zuba 2 Sez Male 3. Sonul SeariN Number 179 - 14-3442 4.Ogle d Death (Month, dry, yr~ December 25, 2008 5. Age (~ &Mmy) IAlda t Undw t dry Q Dma d Biri ( ~ 7. Bkpbce (py ad ale a may) 3e. Place d Deuh (Check ady one) 86 warm an ~ sae. September 12,1922 Avoca, PA Wec Y~ lryafent ^BR10ugetiem ^DOn ^Nursbglbrw ^, ^oma~spedy - BD. Cazey d Death &. City, Born, Twp. d Death Bd. Fairy Name (i nd ireitiAw, give sheet and number) 9. was Deceda4 d ? Cif No ftisparw; Uigin '°' ^ Yes 10. Raw: Amaipn hl6en, BWdt wlim, ek. Cumberland East Pennsboro 1 ~ 1"~'~°'''D"~n~ 1 White Mezian, Pwno Rican, eb.) 11. Dewdera's Dsuu d cask low mwl d W. Do nd uue 12 Wr in the 73. s Edcalion Icy oM' lF~ bdl 14. Made Sobs: Merced, Never Marled, 15. Sulvivig Spare IA woe, ghe mudr came) luledwah lcroaeus;laslhldehy Manager US Government u.aarrdFoma? EMrbrearylsewndarylo-,z) ,,«s.) "~'"°xad'0nio~edl Irene H. Massakowski ~[Ya ^Na ~ Married iri. DecedalYs Meirg Ad6as (Srr1, dy l bwn, slab, =P arb) Dewdaa's PA Did Decedaa 20 South Norway Street Athel Residence 17a, Safe ~ b a 17c. ^ Yes, Decadent lived'm , Twp. Mechanicsburg, PA 17055 Tip tro.coady Cumberland ,7a.~NO,DecedeniLrvedwilNn Mechanicsburg Aauu limds d CAy 1 Bao 1S Fatllx's Name (First Hilda, bst, sera) 19. MoMa's Name (FYet, midrib, maiden sawwe) Frank Zuba Nellie Gujior ZDa. Irlbnwnl's Name Rype 1 Print) 21,16. btonnanYs Mdilg Address (Sheu, cal' I avn, stole, zQ wde) Irene H. Zuba 208 South Norway Street Mechanicsburg, PA 17055 ~ 27a. McAad d Disposilbn ^ Cnandw ^ ppeUal Burial ^ RemovuhamSbre I 216. Dale d D'eposiiw (Mwlh, ley, yea) 21c. Fbw d D'eposiiw (Hama d Y'°fBndal'«°tl'al~el 21d.locaim(Ciryram,uere,=9wde) ^ 0~ I ~~„„ ^Ya^~ December 31, 2008 Gate of Heaven Cemetery Mechanicsburg, Pa. 17055 22a ' d Finad ( acing r 226. License Nuroba 22c. Nwne and Address d Fairy - FD-012662-L Myers Funeral Home, Inc. 37 East Main Street Mechanicsburg, PA 17055 CampMe Hems z3as onty ntlen wreybg 23a To bat d my hbwkdge, death aclared nt the time, date ad pbca stared. (Sgluae and tiAe) 23b. Liwwe Number 23c. Dare Sigred (Month, d•B Yearl physidar ~ nd ewiebb u fire d dean b cerYy ealea d daub. Awr 24-28 met 6e azrylued by perew 24. Tme d Dedh 25. Dab Plereuload Deed QAorltll, dry, year) 2& Wr Case Rebwed b Abdcel Ezarww / Corarer to a Reesm Otlw tlen parbliorl a Darubn7 /I an°°mna'Iwa°"i` VO ~iM. ^Yr QNo CAUSE of oEA7N (bee Hrtrssceosn rd arngee) , AppllaJmab bbnu: Pad q: ryla aAbr 28.Ob Tabam Ur Ca6blee b Daum M127.Padk 61WArF~s~,e~6-dberas,itMaee,aoonglgYon-MU4latlywuedtlledaatlr.D0N0TaaabmiWerenbsudlnca6acemet, r p~bD~ bdndrauMYlgblheadayilpwl~pwnhPrlL ^ Yea ^Plcha6y lapiuory crag avene(aler Porieim reed ehoeilg Ar eblegy.llu My one caw w eah ib. r r ^ No ^ lhlseeel Sys lE CAUSE IFiW dilaw a r di il ~ m on ne sg b ) ~ a. L i 2A. A FerlWa gbb(ar r ^ NdPePw4ei11ti1D~yrr s YlsaldivrRlary. p, I ~ ^ Pleplbtdtlmeddeuh ~ b cbwYledwfre ryrr 18~6tiYN81;AUSE DrblareaaabgiwlwoQ: ~ ^ NdpreQW,hUpleprntwAAnYldep - ' da•Me c. r ddeuh n Gbb(ara r aalrqualoa oq: s ^ Nd lxepwa, bd plegent 43 days b t yw d, r balsa datll s ^ UdsawrApglraedliltlepeuyea 3h.wrrAubpry 30bWaeAubpryFalC~s 31.MrawdDeelh 33.DeOed6~layQ,bM,dry,yaer) 32hDaa6ef~ow6~lay0avred 3BC, Y}ay Slau,Feday, Federal? ~ Avdebb Pda b ^ fbnuade ~ ) Buldlg, d Case d Deuh? ^ Ya ^ Ya ^ No ^ Aaldad ^ Pandap ixeaipYiw 3?d Tme d Wary 32e. Wury u wail 321. A Tmspolbiar Wary (SpedyJ 32p Lowtlw d Wury (Sreu, dN I bwn, uue) ^Slidde ^CaubNdbeDebrrflYbd ^Yr ^NO ^Odva/Gperuor ^ Pales6in M ~' ~1• 93e CedAa (dwdc ~ ae) 99b. 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