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HomeMy WebLinkAbout02-01-10 (2) REV-1500 EX (OS-05) PA Department of Revenue Bureau of Individual Taxes Po Box 28oso~ Harrisburg, PA 17128-os01 15056041158 OFFICIAL USE ONLY County Code Year File Number 2 L 0 9 0 5 2 8 INHERITANCE TAX RETURN RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 199-05-9325 05142009 03011916 Decedent's Last Name Suffix Decedent's First Name M i EVERHART FRANCES D (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name M I EVERHART (DIED 12/31/09) WILSON C Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE - - REGISTER OF WILLS FILL IN APPROPRIATE BOXES BELOW 1. Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date of death prior to 12-13-82) ^ 4. Limited Estate ~ 4a. Future Interest Compromise (date of ^ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate a 7. Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) ^ ^ (Attach Copy of Trust) 9113(A) Election to tax under Sec th ^ 11 f d 10. 9. Litigation Proceeds Received . . ea Spousal Poverty Credit (date o between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST 19E COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number SANDRA R• STITZER, A•V•P• 610-655-314.4 Firm Name (If Applicable) WACHOVIA BANK, N•A•, EXECUTOR First line of address P•0• BOX 1102 (MAC: Y1480-011) Second line of address City or Post Office State READING PA ZIP Code REGISTER LLS USE ONLA~- ~-+-~ ~~ 11"'!7 ~:., ~:~ .; -- ~- '~ k~• 3 ~~ .n ' 3V ~ _ D FILED 19603-1102 f~3 Correspondent'se-mailaddress: SANDRA • STITZERu1WACHOVIA • COM Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparerhas any knowledge. SI EdP R NSIB ~L~ RETURN DA E ADDR S P • 0 • BOX 1],02 (Y1480-07,1) , READING, PA 19603-1102 SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE ADDRESS PLEASE USE ORIGINAL FORM ONLY Side 1 15056041158 sMasa~s.ooo 15056041158 15056042159 REV-1500 EX ~ecedent'sName~VERHART FRANCFC Decedent's Social Security Number 199-05-9325 D RECAPITULATION 1. Real estate (Schedule A) 1. 215000.00 2. Stocks and Bonds (Schedule B) . 2. O • O O 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) • 3. O • O O 4. Mortgages S Notes Receivable (Schedule D). 4. O • O O 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . 5. ? 7 8 9 3.8 8 6. Jointly Owned Property (Schedule F) ~ Separate Billing Requested 6. O • O O 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) ~ Separate Billing Requested 7. 1424008.56 8. Total Gross Assets (total Lines 1-7). 8. 7 ~~ 6 9 0 2.4 4 9. Funeral Expenses & Administrative Costs (Schedule H) . 9. 7 6 9 8 0.6 6 10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I). 10. 116 4 9.5 8 11. Total Deductions (total Lines 9 8~ 10) . 11. 8 8 6 3 0.2 4 12. Net Value of Estate (Line 8 minus Line 11) 12. 16 2 8 2 ? 2.2 0 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . 13. 2 7 O O O • O O 14. Net Value Subject to Tax (Line 12 minus Line 13) 14. 6 0 ~ 2 7 2.2 0 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers un er Sec. 9116 1 2 ~ (a)( . )x.o 10000.00 15. 0.00 16. Amount of Line 14 taxable at lineal ratex.o4~5 1591272.20 16. 71607.25 17. Amount of Line 14 taxable at sibling rate X .12 O.O O 17• O.O O 18. Amount of Line 14 taxable at collateral rate X .15 O.O O 18• O.O O 19. TAX DUE 1s. ?1607.25 20. FILL IN THE BOX IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT SIC!@ 2 ~, 15056042159 6M46482.000 15056042159 REV-1502 EX + (11-08) Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDEPfT' DECEDENT ESTATE OF FILE NUMBER Frances D Everhart 21090528 All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of aurvivorshlp must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owened as tenant in common. VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. Premises: 1417 Brandtoa Road, Mechanicsburg, Cumberland County, PA - Appraised Value Tax Parcel No. 13-28-2430-008 Lot Size: 4.29 Acres Improvements: Detached ranch style brick dwelling, with concrete block foundation, shingle roof, and attached 2-car garage. Copy of appraisal attached at ead of retura, I 215,000.00 SCHEDULE A REAL ESTATE TOTAL (Also enter on Line 1 Recapitulation) l a 215 , 0 0 0. 0 0 swass5 2.000 If more space is needed, insert additional sheets of the same size. REV-1508 EX + (6-gg) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN CASH, BANK DEPOSITS, & MISC. RESIDENT DECEDENT PERSONAL PROPERTY ESTATE OF France8 D Everhart FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-0wned with the ri ht of surviv r hi 21 0 9 0 5 2 8 o s p must be disclosed on Schedule F ITEM , . NUMBER VALUE AT DATE DESCRIPTION OF DEATH 1 MST Baak Checking Account #41687094 Copy of beak letter attached at ead of retura. Interest accrued to 5/14/2009 4,714.89 0.09 2 Wachovia Bank, N.A. Checking Account #XXXXXXXXX4764 Copy of bank letter attached at ead of return . Interest accrued to 5/14/2009 13,097.48 0.11 3 Tangible Personal Property - Appraised Value Copies of appraisals attached at end of return 4,420.00 4 Tangible Personal Property - Sale Price Copy of settlement sheet attached at end of retura . 1,762.50 5 Commonwealth of PA - Refund of overpayment of 2008 state individual income tax 5,356.00 6 Donegal Insurance Company - Premium refund oa cancellation of Policy #HP50413335 30.00 7 Time is Shared Services - Refund oa cancellation of subscription 27.90 8 Travelers Insurance company - Premium refund on cancellatia of Policy #012234821 2,755.00 9 IInited States Treasury - Refund of overpayment of 2008 federal individual income tax 45,729.91 3W 46AD 1.000 _ TOTAL (Also enter on line 5 Recapi (If more space is needed, insert additional sheets of the same size) 77,893.88 REV-1510 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT CST ~T!- w.. SCHEDULE G INTER-VIVOS TRANSFERS ~ MISC. NON-PROBATE PROPERTY w ~ ~, ~ ~ yr Frances D Everhart FILE NUMBER 21 09 0528 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 ITEM P T ION OE PRO PERTY ~~ ~ yes. NUMBE F E T A~ ,~~ T,.E ~nnnE o R O DECeDErrr AND T}f DATE OF TRANSFER. ATTACH A Cppy OF THE DEED FOR REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECD'S EXCLUSION TAXABLE 1~ Fran D INTEREST IF APPLICABLE VALUE ces . Everhart and Wachovia Baak, N.A., trustees under agreement dated February 2, 1983, as amended January 29, 1985 and December 7, 1998, and as further amended and restated in its entirety August 8, 2007, executed by Frances D. Everhart, now deceased. Copy of restated agreement attached at end of return. Asset Items 1 through 40 as follows: 650 Shares Agilent Technologies, Inc., Common Stock (Cusip #00846U-10-1) (NYSE) 11,638.25 100.0000 0 00 . 11,638.25 2 1,452.282 Shares Americas Century New Opportunities Fuad II (Cusip #025083-32-0) (NASDAQ) 6,956.43 100.0000 0 00 . 6,956.43 3 350 Shares AON Corp., Common Stock (Cusip #037389-10-3) (NYSE) Dividend of $.15 per share, paid May 15, 2009, to holders of record May 1, 2009, ex-date April 29, 2009 Dividend accrued on 5/14/2009 12,866.00 100.0000 0.00 12,866.00 52.50 100.0000 52.50 4 706.357 Shares Artio International Equity Fund II (Cusip #04315)-83-7) (NASDAQ) 6,745.71 100.0000 0.00 6,745.71 5 400 Shares BMC Software, Inc., Common Stock (Cusip #055921-10-0) (NYSE) 13,214.00 100.0000 0.00 13,214.00 Total from continuation ached lea . 1 372 535 67 , , . TOTAL (Also enter on line 7, Recapitulation) $ 3W46AF 1.000 (If more space is needed, insert additional sheets of the same size) 1.424,008. Estate of: Frances D Everhart Schedule d (Page 2) Item DOD Value No. Description of Asset ~ Interest Exclusion 6 2,001 Shares BP PLC Sponsored ADR (Cusip #055622-10-4) (NYSE) (Dividend of $.84 per share included is value of stock, paid 6/8/09, record 5/15/09, ex-date 5/13/09.) 93,591.77 100.0000 7 4,000 Shares Cigna Corp., Common Stock (Cusip #125509-10-9) (NYSE) 86,500.00 100.0000 8 250 Shares Cooper Industries, Ltd., Common Stock (Cusip #(324182-10-0) (NYSE) 8,348.75 100.0000 9 22,981.727 Shares Eaton Vance PA Municipals Fund, Class I (Cusip #27826Y-69-6) (NASDAQ) 198,791.94 100.0000 10 250 Shares Embarq Corp., Common Stock (Cusip #29078E-10-5) (NYSE) 10,403.75 100.0000 11 590 Shares Energizer Holdings, Inc., Common Stock (Cusip #29266R-10-8) (NYSE) 29,449.85 100.0000 12 350 Shares EQT Corp., Common Stock (Cusip #26884L-10-9) (NYSE) Dividend of $.22 per share, paid June 1, 2009, to holders of record May 8, 2009, ex-dated May 6, 2009 12,565.00 100.0000 Dividend accrued on 5/14/2009 77.00 100.0000 13 3,634.628 Shares Evergeen International Boad Fund, Class I (Cusip #299908-83-0) (NASDAQ) 37,836.48 100.0000 Total (Carry forward to main schedule) 21 09 0528 Taxable Value 0.00 93,591.77 0.00 86,500.00 0.00 8,348.75 0.00 198,791.94 0.00 10,403.75 0.00 29,449.85 0.00 12,565.00 77.00 0.00 37,836.48 477,564.54 Estate of: Frances D Everhart Schedule D (Page 3) Item DOD Value No. Description of Asset $ Interest Exclusion 14 1,880 Shares Exxon Mobil Corp., Common Stock (Cusip #30231Q-10-2) (NYSE) Dividend of $.42 per share, paid June 10, 2009, to holders of record May 13, 2009, ex-date May 11, 2009 Dividend 127,539.20 100.0000 accrued on 5/14/2009 789.60 100.0000 15 5,925 Shares C3eneral Electric Compaay, Common Stock (Cusip #369604-10-3) (NYSE) 76,077.00 100.0000 16 570.033 Shares C3oldman Sachs Growth Opportunities Fund, Institutional Class (Cusip #38142Y-40-1) (NASDAQ) 8,653.10 100.0000 17 214.648 Shares Harbor International Fuad, Institutional Class (Cusip #411511-30-6) (NASDAQ) 8,742.61 100.0000 18 1,000 Shares Hershey Compaay, Common Stock (Cusip #427866-10-8) (NYSE) 35,265.00 100.0000 19 150 Shares Hewlett-Packard Company, Common Stock (Cusip #428236-10-3) (NYSE) 5,187.75 100.0000 20 1,600 Shares Intel Corp., Common Stock (Cusip #458140-10-0) (NYSE) Dividend of $.14 per share, paid June 1, 2009, to holders of record May 7, 2009, ex-date May 5, 2009 24,668.00 100.0000 Dividend accrued oa 5/14/2009 224.00 100.0000 Total (Carry forward to main schedule) 21 09 0528 Taxable Value 0.00 127,539.20 789.60 0.00 76,077.00 0.00 8,653.10 0.00 8,742.61 0.00 35,265.00 0.00 5,187.75 0.00 24,668.00 224.00 287,146.26 Estate of: Frances D Everhart Schedule d (Page 4) Item DOD Value No. Description of Asset ~ Iaterest Exclusion 21 100 Shares International Business Machiaes Corp., Common Stock (Cuaip #459200-10-1) (NYSE) Dividead of $.55 per share, paid June 10, 2009, to holders of record May 8, 2009, ex-date May 6, 2009 Dividead accrued on 5/14/2009 10,174.00 100.0000 55.00 100.0000 22 400 Shares IShares Barclays TIPS Bond Fund (Cuaip #464287-17-6) (NYSE) 40,286.00 100.0000 23 150 Shares J. P. Morgan Chase & Compaay, Common Stock (Cuaip #46625H-10-0) (NYSE) 5,208.00 100.0000 24 2,800 Shares Johnson & Johnson, Common Stock (Cuaip #478160-10-4) (NYSE) 154,224.00 100.0000 25 1,330.798 Shares Lazard Emerging Markets Protfolio (Cuaip #52106N-88-9) (NASDAQ) 17,260.45 100.0000 26 1,275 Shares McDoaalds Corp., Commoa Stock (Cuaip #580135-10-1) (NYSE) 68,442.00 100.0000 27 300 Shares Microsoft Corp., Commoa Stock (Cuaip #594918-10-4) (NASDAQ) 6,004.50 100.0000 28 125 Shares Norfolk Southern Corp., Commoa Stock (Cuaip #655844-10-8) (NYSE) Dividead of $.34 per share, paid June 10, 2009, to holders of record May 1, 2009, ex-date April 29, 2009 Dividend accrued on 5/14/2009 4,398.75 100.0000 42.50 100.0000 Total (Carry forward to maia schedule) 21 09 0528 Taxable Value 0.00 10,174.00 55.00 0.00 40,286.00 0.00 5,208.00 0.00 154,224.00 0.00 17,260.45 0.00 68,442.00 0.00 0.00 6,004.50 4,398.75 42.50 306,095.20 Estate of: Frances D Everhart Schedule d (page 5) Item DOD Value No. Description of Asset $ Interest Exclusion 29 250 Shares Owens Illinois, Inc., Common Stock (Cusip #690768-10-3) (NYSE) 6,350.00 100.0000 30 1,700 Shares Pepsico, Inc., Common Stock (Cusip #713448-10-8) (NYSE) 85,569.50 100.0000 31 125 Shares Praxair, Inc., Common Stock (Cusip #74005P-10-9) (NYSE) 8,823.75 100.0000 32 609.225 Shares Royce Premier Fund, Class W (Cusip #780905-45-1) (NASDAQ) 7,731.07 100.0000 33 800 Shares Sara Lee Corp., Common Stock (Cusip #803111-10-3) (NYSE) 7,356.00 100.0000 34 218 Shares Sempra Energy, Common Stock (Cusip #816851-10-9) (NYSE) 9,727.16 100.0000 35 325 Shares State Street Corp., Common Stock (Cusip #857477-10-3) (NYSE) 12,411.77 100.0000 36 2,218.115 Shares T. Rowe Price Real Estate Fuad (Cusip #779919-10-9) (NASDAQ) 21,027.73 100.0000 37 322 Shares Verizon Communications, Inc., Common Stock (Cusip #92343V-10-4) (NYSE) 9,651.95 100.0000 38 389.972 Shares WT Mutual Funds, CRM Mid Cap Value Fund, Institutional Class (Cusip #92934R-76-9) (NASDAQ) 7,604.45 100.0000 39 360 Shares Yum Brands, Inc., Common Stock (Cusip #988498-10-1) (NYSE) 11,604.60 100.0000 40 Wachovia PT Money Market Fuad 6,043.98 100.0000 Interest accrued to 5/14/2009 0.92 100.0000 Total (Carry forward to main schedule) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 21 09 0528 Taxable Value 6,350.00 85,569.50 8,823.75 7,731.07 7,356.00 9,727.16 12,411.77 21,027.73 9,651.95 7,604.45 11,604.60 6,043.98 0.92 193,902.88 Estate of: Frances D Everhart Schedule G (Page 6) Item DOD Value No. Description of Asset $ Interest Exclusion 41 Bethany Village - 1/2 Separate Share of Refundable Entrance Fees, payable to Restated Trust Agreement dated August 5, 2007, designated beneficiary 42 MetLife Insurance Company of Connecticut, Annuity Contract #131937 - All benefits terminated at death Copy of letter attached at end of return. 43 Bruce Andrew Hassinger, Son - Gifts of cash, as follows: $ 400.00 on 05/15/08 400.00 on 06/16/08 5,000.00 on 06/27/08 400.00 on 07/15/08 400.00 on 08/15/08 500.00 on 09/04/08 400.00 on 09/15/08 400.00 oa 10/15/08 400.00 on 11/17/08 400.00 on 12/15/08 500.00 on 12/21/08 $9,200.00 Total for 2008 44 Bruce Andrew Hassinger, Son - Gifts of cash, as follows: $ 400.00 on 01/15/09 400.00 on 02/17/09 400.00 on 03/15/09 400.00 oa 04/15/09 5,900.00 oa 05/04/09 $7,500.00 Total for 2009 76,300.00 100.0000 0.00 100.0000 9,200.00 100.0000 7,500.00 100.0000 Total (Carry forward to main schedule) 0.00 0.00 3,000.00 3,000.00 21 09 0528 Taxable Value 76,300.00 0.00 6,200.00 4,500.00 87,000.00 Estate of: Frances D Everhart Schedule C~ (Page 7 ) Item DOD Value No. Description of Asset $ Interest Exclusion 45 Sherry Hassinger, Daughter-ia-law lifts of Cash and payments made oa behalf of donee, as follows: $ 160.00 oa 06/20/08 (Dentist) 18.00 on 06/25/08 (Dentist) 830.00 on 06/26/08 (Root Canal) 160.00 on 07/16/08 (Dentist) $1,168.00 Total for 2008 46 Sherry Hassinger, Daughter-in-law Qifts of cash and payments made on behalf of donee, as follows: $ 59.00 on 02/02/09 (Dentist) 1,641.00 on 03/18/09 (Dentist) 5,746.79 on 03/26/09 (Life Insurance Premium) $7,446.79 Total for 2009 47 Jesse Hassinger, araadsoa Qift of Cash on August 20, 2009 1,168.00 100.0000 7,446.79 100.0000 6,000.00 100.0000 1,168.00 3,000.00 3,000.00 21 09 0528 Taxable Value 0.00 4,446.79 3,000.00 Total (Carry forward to main schedule) 7,446.79 Estate of: Frances D Everhart Schedule d (page 8) Item DOD Value No. Description of Asset $ Interest Exclusion 48 Lucy Hassiager, Daughter sifts of Cash aad paymeats made oa behalf of donee, as follows: $ 800.00 oa 05/15/08 800.00 on 06/16/08 800.00 on 07/15/08 1,216.00 oa 07/18/08 (Hospital Bill) 662.00 on 07/18/08 (Lower Allen EMS) 451.00 on 07/18/08 (Hospital Bill) 800.00 on 08/15/08 800.00 on 09/15/08 800.00 on 10/15/08 451.00 on 10/29/08 (Hospital Bill) 800.00 on 11/17/08 800.00 on 12/15/08 $9,180.00 Total for 2008 49 Lucy Hassinger, Daughter C3i f is of Cash, as follows : $ 800.00 on 01/15/09 800.00 on 02/17/09 800.00 on 03/16/09 800.00 on 04/15/09 $3,200.00 Total for 2009 50 Piae Street Presbyterian Church C3i f is of Cash, as follows $ 9,000.00 on 04/23/09 1,000.00 on 04/23/09 $10,000.00 Total for 2009 Total (Carry forward to main schedule) 9,180.00 100.0000 3,200.00 100.0000 10,000.00 100.0000 3,000.00 3,000.00 3,000.00 21 09 0528 Taxable Value 6,180.00 200.00 7,000.00 13,380.00 REV-1511 EX + (10-p6) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER _Francea D Everhart 21090528 Debts of decedent must be reported on Schedule 1. ITEM NUMBER DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. 06/25/09 David Myers Funeral Home, Inc. - In full payment of funeral services 4,182.02 Total from continuation schedules . B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) T~iachovia Bank, N.A. , Executor Street Address P.O. Box 1102 City Readincr State PA Zip 19603-1102 Year(s) Commission Paid: 2. Attorney Fees Keefer WOOd~ A1.IP_Il & Rahal ~ LLP 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address 745.00 16,649.29 10,000.00 City State Zip Relationship of Claimant to Decedent a. Probate Fees 01 / 14 / 10 Keefer, Wood ~ Al lets & Rahal ~ LLP - 3 5 6.0 0 Reimbursement for payment of probate costs 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 06/12/09 Expenses re: Sale of securites is decedent's grantor trust, to provide liquidity to pay taxes, expenses, bequests, etc. 886.17 Total from continuation schedules 44,162.18 TOTAL (Also enter on line 9, Recapitulation) $ 7 6 , 9 8 0.6 6 7W46AG 1.000 (If more space is needed, insert additional sheets of the same size) Estate of: Fraaces D Everhart Schedule H Part 1 (Page 2) Item No. Description 2 12/18/09 Bomberger Memorials - Headstone and inscription 21 09 0528 Amount 745.00 Total (Carry forward to maia schedule) 745.00 $state of: Frances D $verhart 21 09 0528 Schedule H Part 7 (Page 2) 2 08/04/09 Green Hills Auction Ceater, Inc. - Fee for appraisal of persoaal property 250.00 3 08/11/09 Mark Heckman Real $state Appraisers - Fee for appraisal of 1417 Braadtoa Road, Mechanicsburg, PA property 350.00 4 08/13/09 RVP Auctins, Inc. - Fee for appraisal of personal property located in safe deposit box 278.25 5 08/27/09 Clausen Real $state Appraisals, LLC - Fee for appraisal of of 1417 Braadtoa Road, Mechanicsburg, PA property 350.00 6 08/31/09 Green Hills Auction Ceater, Inc. - Fee for transporting personal property, and removal and disposal of trash 2,000.00 7 10/06/09 $xpeases re: Sale of persoaal property in estate to pay taxes, expenses, etc. 440.66 8 11/13/09 Robert Jones ~ Associates - Fee for appraisal of 1417 Braadtoa Road, Mechanicsburg, PA property 400.00 9 01/14/10 Keefer, Wood, Allen & Rahal, LLP - Reimbursement for payment of estate notices and miscellaneous expenses of administration 298.47 10 -- -- -- Wachovia Baak, N.A. - I3state settlement fees due regarding decedent's grantor trust 26,323.63 11 -- -- -- Additional expenses of administration to close estate 50.00 Total (Carry forward to main schedule) 30,741.01 Estate of: Frances D Everhart 21 09 0528 Schedule H Part 7 (Page 3) Expenses re: Repair aad maintenance of 1417 Braadtoa Road, Mechanicsburg, PA property held for sale purposes; Expenses Items 112 through 23 as follows: 12 -- -- -- Associated Products Services, Inc. - Remove water from drains, dig up lid of cesspool site, sad other miscellaseous repairs 823.54 13 -- -- -- Hoover Engiseeriag Services, Inc. - Soil testing required in connection with septic system 900.00 14 -- -- -- JVE Enterprises - Probe excavation completed is connection with septic system 450.00 15 -- -- -- Rliae's - Septic certification required is connection with septic system 350.00 16 -- -- -- Lower Allen Township - Water aad sewer service 288.80 17 -- -- -- Mr. Handyman of the West Shore - Miscellaneous repairs to locks, burners, dryer door cables, drywall, clean out gutters, and miscellaneous other repairs to property 1,163.80 18 -- -- -- PP&L Utilities - Electric Service 307.12 19 -- -- -- S & R Contracting - Asbestos removal and cleaning entire structure 2,817.38 20 -- -- -- S6cT Lawa Maintenance - Lawn and property maintenance 770.70 21 -- -- -- Service Oil Company - Repairs to heating system 987.55 22 -- -- -- Service Oil Company - Fuel oil delivery 1,759.58 23 -- -- -- Shearer Locksmith, Inc. - Rekey three locks, duplicate deys, and fix screen door 259.70 24 -- -- -- Willis Corroon Insurance corp. - Aaaual MTP premium 2,543.00 Total (Carry forward to main schedule) 13,421.17 REV-1512 EX+(12-08) SCHEDULE Pennsylvania DEPARTWENTOF REVENUE DEBTS OF DECEDENT, INHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT ESTATE OF FILE NUMBER Frances D gverhart 21 09 0528 Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1• 05/18/09 Bethany Assisted Living - Balance due for monthly fees 3,835.71 2 05/18/09 Continuing Care R7C - Balance due for pharmacy services not covered by insurance 316.55 3 06/10/09 Wachovia Bank, N.A. - Svergreea investment management fees due from decedent's grantor trust, accrued to May 14, 2009 80.49 4 06/10/09 Wachovia Bank, N.A. - Trustees monthly compensation due from decedent's grantor trust, accrued to May 14, 2009 225.80 5 06/29/09 Wachovia Bank, N.A. - Fee for preparation of decedent's 2008 individual income tax returns 500.00 6 07/28/09 Keefer, Wood, Allen ~ Rahal, LLP - Balanced due for decedent's lifetime legal services 1,266.24 7 07/7/09 Mountz Jewelers - Balance due for repairs to pendent, and shipping of three rings prior to death 134.27 8 08/10/09 Wachovia Bank, N.A. - Tax preparation fees due for decedent's grantor trust for 2008 300.00 9 08/24/09 West Shore SM3-ALB - Balance due for ambulance service not covered by insurance 853.29 10 -- -- -- Comcast Cable - Balance due for decedent's cable television service 123.99 it -- -- -- Messiah Village - Balance due for institutional care services not covered by insurance 3,596.50 12 -- -- -- PPL IItilities - Blectric service to 1417 Brandton Road, Mechanicsburg property from 4/6/09 to 6/5/09 159.67 13 -- -- -- Verizon - Balance due for decedent's telephone service 257.07 TOTAL (Also enter on Line 10 Re swasAH 2.00o If more space is needed, insert additional sheets of the same size. 11,649.58 REV-1513 EX+(11-08) Pennsylvania DEPARTTiENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES Ca71A1CLJ FrancE 1. 2 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 2116 (a) (1.2).] Wilsoa C. Everhart (Died 12/31/09) 5020 Ritter Road, Suite 211 Mechanicsburg, PA 17055 Cash Bequest under Item V. (a) of Will Bequest Value: 10,000.00 Sherry Hassinger 111 Coacord Place Syracuse, NY 13210 ~3ifts/Transfers within one year of death - Schedule d, Item 45 & 46 Taxable Value: $4,446.79 FILE NUMBER 21 09 0528 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE Do Not List Trustee(s) OF ESTATE surviving Spouse Daugher-in-law I ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. 10,000.00 4,446.79 II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 2113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1~ see Attached 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET I S 2 7 , 0 0 0 .0 0 awasa,i z.ooo If more space is needed, insert additional sheets of the same size. Estate of: Fraaces D Everhart Schedule J Part 1 (Page 2) Item No. Description 3 Bruce Aadrew Hassinger 111 Concord Place Syracuse, NY 13210 Cash Bequest under Item V. (b) of Will Bequest Value: $10,000.00 Specific Bequest of Tangible Personal Property under Item VI of Will - Schedule E, Item 3 Taxable Value: $1,360.00 Gifts/Transfers within one year of death - Schedule G, Items 43 & 44 Taxable Value: $10,700.00 4 Lucy Trumbull Hassinger 105 West Miller Road Ithaca, NY 14850 Cash Bequest under Item V.(b) of Will Bequest Value: $10,000.00 Specific Bequest of Tangible Personal Property under Item VI of Wil - Schedule E, Item 3 Taxable Value: $3,060.00 Gifts/Transfers within one year of death - Schedule G, Items 48 ~ 49 Taxable Value: $6,380.00 5 Jesse Hassinger 14 Portsmouth Street Cambridge, MA 02141 Cash Bequest under Item V. (c) of Will Bequest Value: 10,000.00 Gift/Transfer within one year of death - Schedule G, Item 47 Taxable Value: 3,000.00 21 09 0528 Relation Amount Soa 22,060.00 Daughter 19,440.00 Grandson 13,000.00 Estate of: Frances D Everhart Schedule J Part 1 (Page 3) Item No. Description 6 Shannon N. Spence-Hassinger 105 W. Miller Road Ithaca, NY 14850 Cash Bequest under Item V. (c) of Will Bequest Value: 7 Ratie B. Cox 143 Chestnut Street, C-21 Ithaca, NY 14850-3081 Cash Bequest under Item V.(d) of Will Bequest Value: 30,000.00 8 Jaae E. Murray 2650 Spring Hill Laae Enola, PA 17025-1257 Cash Bequest under Item V.(e) of Will Bequest Value: 5,000.00 9 Wilson C. Everhart, Jr. 2316 Yale Avenue Camp Hill, PA 17011 Cash Bequest under Item V.(e) of Will Bequest Value: 5,000.00 10 Margaret S. Conners 223 North 23rd Street Camp Hill, PA 17011 Cash Bequest under Item V.(e) of Will Bequest Value: 5,000.00 11 Bruce Andrew Hassinger Trust 50~ of Residue under Article IV (b) of Restated T/A dated August 8, 2007: 738,662.71 Relation Grandson Granddaughter Step-daughter Step-son Step-Daughter Trust f.b.o. Son 21 09 0528 Amount 10,000.00 30,000.00 5,000.00 5,000.00 5,000.00 738,662.71 Estate of: Frances D Everhart Schedule J Part 1 (Page 4) Item No. Description 12 Lucy Trumbull Hassigaer Trust 50$ of Residue under Article IV (b) of Restate T/A dated August 8, 2007: 738,662.71 Relation Trust f.b.o. 21 09 0528 Amount 738,662.71 $state of: Frances D $verhart 21 09 0528 Schedule J Part 2B (Page 1) Item No. Description Amount 1 Vassar College Poughkeepsie, NY Cash Bequest under Item V. (f) of Will Bequest Value: 10,000.00 10,000.00 2 Pine Street Presbyteriaa Church Harrisburg, PA Cash Bequest under Item V. (g) of Will Bequest Value: 10,000.00 Gifts/Transfers within one year of death - Schedule G, Item 50 Taxable Value: 7,000.00 17,000.00 REV-1647 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE M FUTURE INTEREST COMPROMISE Check Box 4a on Rev-1500 Cover Sheet FILE NUMBER Frances D Everhart 21090528 This schedule is appropriate only for estates of decedents dying after December 12, 1982. This schedule is to be used for all future interests where the rate of tax which will be applicable when the future interest vests in possession and enjoyment cannot be established with certainty. Indicate below the type of instrument which created the future interest and attach a copy to the tax return. ^ Will ®Trust ^ Other NAME OF BENEFICIARY AGE TO RELATIONSHIP DATE OF BIRTH NEAREST BIRTHDAY ~.Hassin er, Bruce Andrew Son 9/8/1945 64 2.Hassin er, Luc Trumbull Dau hter 11/10/1947 62 3.Hassin er, Jesse arandsoa 1/8/1981 28 4.8 once-Hassin er, Shanno C~randsoa 9 30 1983 26 S.Cox Katie B Giranddau hter 2 13 1981 28 II. For decendents dying on or after July 1, 1994, if a surviving spouse exercised or intends to exercise a right of withdrawal within 9 months of the decedent's death, check the appropriate block and attach a copy of the document in which the surviving spouse exercises such withdrawal right. Unlimited right of withdrawal Explanation of Compromise Offer: Uader Articles IV & V of the restated trust agreement, residue is to be split into two equal trusts for the benefit of Bruce Andrew Hassinger aad Lucy Trumbull Hassiager, decedent's soa and daughter (Beneficiary) . Each Beneficiary is to receive all net income from his/her respective trust, for life, aad principal may be used for his/her benefit at trustee's discretion. In addition, each Beneficiary has a non-cumulative right to withdraw up to $5,000.00 of principal from his/her trust at any time duriag each calendar year, and up to 5$ of the market value of his/her trust, valued as of the last day of the calendar year, less any previously exercised withdrawal amouat. rv. Upon the death of each Beneficiary, he/she has a testamentary power to appoint the remaiaiag trust principal of his/her trust to or among the araator's issue and/or any qualified charitable summary of compromise Offer: 1. Amount of Future Interest 2. Value of Line 1 exempt from tax as amount passing to charities,.etc.. (also include as part of total shown on Line 13 of Cover Sheet) , $ 0.00 3. Value of Line 1 assing to s ouse at a propriate tax rate Check One ~ 6% ^~ ^~ , 3%, 0% , $ 0.0 0 (also include as part of total shown on Line 15 of Cover Sheet) 4. Value of Line 1 taxable at lineal rate Check one ^ 6% ~ 4.5% , $ 1, 477, 325.42 (also include as part of total shown on Line 16 of Cover Sheet) 5. Value of Line 1 taxable at sibling rate (12%) (also include as part of total shown on Line 17 of Cover Sheet) , $ 0 .00 6. Value of Line 1 taxable at collateral rate (15%) (also include as part of total shown on Line 18 of Cover Sheet) . $ 0.00 7. Total value of Future Interest (sum of Lines 2 thru 6 must equal Line 1 $_ 1,477,325.42 $ 1,477,325.42 Limited right of withdrawal (If more space is needed, insert additional sheets of the same size) 3W46AN 1.000 Estate of: Frances D Everhart Schedule M Part 1 (Page 2) 21 09 0528 Name of beneficiary Relatioaship Date of Birth Age Bruce Aadrew Hassinger T Trust f.b.o. Son 0 Lucy Trumbull Hassigaer Trust f.b.o. 0 Estate of: Frances D Everhart Schedule M Part 3 (Page 2) organizations. If at the time of the Beneficiary's death, the decedent has no then living issue, the Beneficiary may exercis his/her power of appointment in favor of any person other than the Beneficiary's estate and/or creditors. Any portion of each trust not effectively appointed at the Beneficiary's death is to be distributed to the then living issue of the beneficiary, and in default of living issue, to the they living issue of the decedent. The executor believes that upon his/her death, each beneficiary will appoint nay remaining principal of his/her trust to his/her issue, per stirpes, or in default of issue to the then surviving issue of decedent; and that no distributions will be made to anyone other than the lineal descendent of the decedent. Therefore, the executor proposes to pay tax oa the satire residue at the 4.5~ lineal tax rate. 21 09 0528 ri~05.tt2aEV ,A5 WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR IFEE fOp TNiS TO DUPL{GATE BY PHOTOSTAt OR PHOTOGRAPH. CERTIFICATE S6.OOi COM~AONWEALTH OF PENNSYLVANIA DEPARTM>:NT Of IiEALTM VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH cERT. No. T 6 2 56448 I`Jame of Decedent Frances ~-~ ,~ ~~• `/.s~ D. Hassinger I~7~eT. i5ol~l5~ May 19, 2009 . ~ OoU d Vaw of TM. CoAMCONn Everhart . t~tr.t _ t~aa. ~..r Sex Female Social Security No. 19 9 - 0 5 - 9 3 2 5 Date of Death May ' 14 , , 2 0 0 9 I Date of girth March 1, 1916 Birthplace Harrisburg, PA - ~ ~. Place of Death Bethany ~Iillage Cumberland Lower Allen Twp.. Pennsylvania I' Fader Neetr Cau~tr G7.9eragr ar Towrrtlp ~ White Homemaker No Rac© Occupation Armed Forces? Yes or No) , - Decedent's Married 1417 Brandton Road ~ 'Mechanicsburg •PA 17055 i111arital Status Mailing Address "" , " eMemer 9iN~1 _ t='tl' •ar Tarrr SMb ~ Informant Lucy Hassinger .Funeral Director Sally A. Myers __ Name and Address of David Myers Funeral Home, Newport, PA 17074 Funeral Establishment ". " ~ , ~ Intewal Between Part I: Immediate Cause Onset. and Death • _. , - , (a) Congestive Heart failure •.:; ~,1.n"Week ~ (b) Valvular Heart disease ~ ~; 2• ~ Years . t ... , " •~ Part i I: Other Signa'ficant Gonditions" = ? ; • t r ~ Manner of Death Describe how injury occurred: Natural. ~ Homicide d " Accident i] .Pending Investigation p Suicide ^ Could not be Determined D ~ - `~ Name and Title of Certifier - (M.D., D.O., Coroner, M.E.) Address 3456 Trindle Road, Camp Hill, PA 17011 ~ i • ~ ~. This is to .certify that the information here given is corrac#ly copied from an original certificate of death duly filed with me as Local Registrar. The original .certificate wil:i,be forwarded to the State Vital Records Office for permanent filing. • 50-455 May lb, 2009 10 Barnett St., New Bloomfield, PA 17068 Drr:. Rac~iwtl br luul Rep~xeer Suwr Addo.. O1r. Bppgh. To+ronp . Namratz Haldjpur M. D. ~.y.~ ,r~ i, A.. .c~47 i Y ~ t. ~~ W ii REGISTER OF WILLS CUMBERLAND COUNTY PENNSYLVANIA ~'.f ~~ryi==' ~ d~ ..tell .~4~ Alf `~~ ~ ;~} A~'t: t~k .':i ~a ~ !.^ .,1`~ rl~ !!- pit ~ r' ,4~~~,yS~..t ~. -.. CERTIFICATE OF ~i~ GRANT OF LETTERS No . 2009- 00528 PA No . 21- 09- 0528 Estate Of : FRANCES D EVERHART lFrsr. AfldbPe, I+WJ a /k/a : FRANCES D HASS/NGER Late Of : LOWER ALLEN TOWNSHIP CUMBERLAND COUNTY Deceased Social Securi ty No: 199-05-9325 WHEREAS, on the 8th day of June 2009 an instrument dated March 31st 2009 was admitted to probate as the last will of FRANCES D EVERHART fFwsi, AR+sidk Lsrl a /k/a FRANCES D HASS/NGER I a to of LOWER ALLEN TOWNSHIP, CUMBERLAND County, who died on the I4th day of May 2049 and, WHEREAS, a true copy of the wi 11 as probated i s annexed hereto . THEREFORE, I, GLENDA EARNER STRASBAUGH Register of Wills in and for CUMBERLAND County, in the Commonwealth of Pennsylvania, hereby certify that I have this day granted Letters TESTAMENTARY io: WA CHO VIA NA BANK who has duly grual i fi ed as EXECUTORIRIXJ and has agreed to administer the estate according to Iaw, a.Il of which fully appears of record in my office at CUMBERLAND COUNTY COURT HOUSE, . CARLISLE, PENNSYC VANIA. IN TESTIMONY WHEREOF, I have hereunto set my hand and affixed the seal of my office on the 8th da y of June 2009. * *IVOTE* * ALL NAMES ABOVE APPEAR (FIRST, MIDDLE, LAST) ~~.5~ ~'~V 7L~ll ~.]Cg~ ~~S~~.Il~~]CIL~ of FRANCES D. EVERHART I, FRANCES D. EVERI-IART, of Lower Allen Township, Cumberland County, Pennsylvania, do make, publish and declare this to be my Last Will and Testament, hereby revoking all V~ills and Codicils by me heretofore made. ITEM I: Family Information. I am married to WILSON C. EVERHART, and all references to my husband in this Will are to him. I am intentionally limiting provisions for his benefit in this Will in accordance with the provisions of our Pre-Martial Agreement. I have two children: BRUCE ANDREW HASSINGER and LUCY TRUMBULL HASSINGER. These are described in this Will as "my children," or as "a child of mine." Any person born to or adopted by issue of mine is to be included as issue of mine. Provided, however, no adopted person shall benefit under this Will unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21) years. ITEM Il: Death Taxes. 1 direct that all inheritance and estate taxes becoming due by reason of my death, whether payable by my estate or by any recipient of any property, shall be paid by the Executor out of the residue of my estate, as an expense and cost of administration of my estate, except that no taxes shall be charged against any gift qualifying for the marital or charitable deduction in my estate. The Executor shall have no duty or obligation to obtain reimbwsement for any such tax so paid, even though on proceeds of insurance or other property not passing under this Will. ITEM III: Debts and Fiz~~l Exgenses. I direct the Executor to pay the expenses of my last illness, my legally enforceable debts, and my funeral expenses from the residue of my estate as an expense and cost of administration of my estate. Page 1 ~ ~ ~ ~' •. I.. ITEM IV: Non-Exercise of Power of Apnoi tr~ment. I specifically decline to exercise -any Power of Appointment which I hold. IT M V: Cash Gifts to Fa.miiy and _ harity. I make the following cash gifts: (a) To Husband. To my husband, WILSON C. EVERHART, the sum of TEN THOUSAND ($10,000} DOLLARS. If he does not survive, this gift shall Iapse. (b) ~'o Children. To each of my children, BRUCE ANDREW HASSINGER and LI3CY TRUMBULL HASSINGER, the sum of TEN THOUSAND ($10,000) DOLLARS. (c} To Grandsons. To each of my grandsons, JESSE HASSINGER and SHANNON HASSINGER, the sum of TEN THOU SAND ($10, 000) DOLLARS. {d) To Granddaughter. To my granddaughter, KATIE HASSINGER, the sum of THIRTY THOUSAND ($30,000) DOLLARS (this larger gift taking into account the needs of my great- grandchildren as well as my granddaughter). (e) To ~te~cb.ildren. To each of my stepchildren, JANE E. MURRAY, WILSON C. E~TERHART, JR., and MARGARET EVERHART, the surn of FI~rE THOUSAND ($5,000) DOLLARS. (f) To Vassar College. To VASSAR COLLEGE, Poughkeepsie, New York, through the Class of 1938, but without restriction as to use, the sum of TEN THOUSAND ($10,000) DOLLARS; and (g) Pine Street Preslzytezian Church, To THE PRESBYTERIAN CHURCH OF HARRISBURG (PINE STREET PRESBYTERIAN CHURCH}, Harrisburg, Pennsylvania, .without restriction as to use, the sum of TEN THOUSAND {$10,000) DOLLARS. Page 2 f Howevex, the aggregate of these gifts shall not exceed ten (1Q%) percent of my adjusted gross estate as it would be determined for federal estate tax purposes, and to the extent that the aggregate of these gifts exceeds that amount, each gift shall be proportionately reduced. It is my express wish that my Executor pay these gifts as soon as feasible after my death. ITEM VT: Tangible Personal Property. (a) Written List. I may leave a written list in my safe deposit box or elsewhere disposing of certain items of my tangible personal property. The Executor shall dispose of items of n1y personal property as specified in the written list. If no written list is found in my safe deposit box or elsewhere and properly identified by the Executor within thirty (30) days after the probate of my Will, it shall be presumed that there is no other statement or list. Any subsequently discovered list shall be ignored. (b) To Children. I give all of my household furniture and furnishings, books, pictures, jewelry, silverware, automobiles, wearing apparel and a]I other articles of household or personal use or adornment and all policies of insurance thereon which is not set forth in a written list to my children, to be divided between them as they shall agree. Should there be no agreement, this property shall be divided between my children by the Executor in as nearly equal portions as is deemed practical in the discretion of the Executor, having due regard to their personal preferences. ITEM VII: Residue. I give the residue of my estate, nut disposed of in the preceding portions of this Will, to the then acting Trustee(s) of the FRANCES D. EVERHART REVOCABLE TRUST, as Trustee{s}, IN TRUST, to be administered and distributed in accordance with the terms of an Amended and Restated Agreement of Trust executed by me and ~VACHOVIA BANK, NATIONAL ASSOCIATXON, as Trustees, and by me as Grantor on the 8~' day of August, 200?. I confirm and ratify this Amended and Restated Agreement of Trust, as it may be further amended by me from time to time, in every respect. ~ Page 3 ~` __. ITEM VIII: Administr~t've Powers. In addition to the powers granted at law, the Executor shall possess the following powers, each of which sha3.l be construed broadly and may be exercised without court approval, but in a fiduciary capacity only: {a) Retain Investments. To retain any investments I have at my death, including specifically those consisting of stock of any bank even if I have named that bank as the Executor. (b} Varv Investments. To vary investments and to invest in bands, stocks, notes, real estate mortgages or other securities or in other property, real or personal, without being restricted to so-called "legal investments", and without being limited by any statute or rule of law regarding investments by fiduciaries. (c) Divisi n of Assets. In order to divide the principal of my estate or make distributions, the Executor is authorized to distribute personal property and real property partly or wholly in kind, and to allocate specific assets among beneficiaries sv long as the total market va]ue of each share is not affected by the division, distribution or allocation in kind. The Executor is authorized to make, join in and consummate partitions of lands, voluntarily or involuntarily, including giving of mutual deeds, or other obligations, with as wide powers as an individual owner in fee simple. (d) Sel Assets. To sell either at public or private sale any or all real or personal property severally or in conjunction with other persons, and to consummate sale(s) by deed(s) or other instrument(s) to the purchaser{s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money or to make inquiry into the validity of any sale. The Executor is authorized to make, execute, acknowledge and deliver deeds, assignments, options or other writings as necessary or convenient to carry out the powers conferred upon the Executor. Page 4 ~'~G r- _ _ _ --- ---- --- (e) Encupaber Real Estate. To mortgage real estate, and to make leases of real estate. (fl Borrow Money. To borrow money from any person, including the Executor, to pay indebtedness of mine or of my estate, expenses of administration or inheritance, legacy, estate and other taxes, and to assign and pledge assets of my estate. (g) ~aY COSts. To pay all costs, taxes, expenses and charges in connection with the administration of my estate. (h) Distributions wit ut court Order. To make distributions of income and of principal to the proper beneficiaries, during the administration of my estate, with or without court order, in such manner and in such amounts as my Executor deems prudent and appropriate. (i) Ri hts as Stockholder. To exercise voting rights with respect to securities which form a part of my estate, and to exercise alI the powers incident to the ownership of securities. (j) Re nine. To unite with other owners of property similar to property in my estate to carry out any plans for the reorganization of any company whose securities form a part of my estate. (k) Disclaim. To disclaim any interest in property which would devolve to rae or my estate by whatever means, including but not limited to the following means: as beneficiary undex a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee under athird-party beneficiary contract. Page 5 r (l) fia Returns. To prepare, execute and file tax returns of any type required by applicable law, and to make all tax elections authorized by law. (m} Allocate E~enses. To allocate administrative expenses to income or to principal, as the Executor deems appropriate. hlowever, no allocation to income shall be made if the effect of the allocation is to cause a reduction in the amount of any estate tax marital deduction or estate tax charitable deduction. (n) Employ Advisors. To employ custodians of property, investment or business advisors, accountants and attorneys as the Executor deems appropriate, and to compensate these persons froth assets of my estate, without affecting the compensation to which the Executor is entitled. {o) Basis Ac~iusttn~nt. To make any adjustment to basis authorized by law, including, but not limited to increasing the basis of any property included in my estate, whether or not passing under this Will, by allocating any amount by which the bases of assets may be increased. The Executor shall be under no duty and shall not be required to allocate basis increase exclusively, primarily, or at all to assets which pass as part of my probate estate as opposed to other property for which a basis adjustment is allowable. The Executor shall allocate basis increase equitably among those beneficiaries receiving property as a result of my death, but shall not be liable to any person, nor subject to removal or surcharge, for any reasonable allocation of basis increase. (p) Compromise Claims. To comprornase claims. (q} Other Acts. To do all othex acts in the Executor's judgment deerned necessary or desirable for the proper and advantageous me,nagernent, investment and distribution of the estate. Page 6 ~~~ r i i~ ITEM IX: Simultaneous Death. Any person who has died within thirty (30) days of my death, or under such circumstances that the order of our deaths cannot be established by proof, shall be deemed to have predeceased me. ITEM X; x tutor. I make the following provisions with respect to Executors: (a) Initial Executor. I appoint WACHOVIA BANK, NATIONAL ASSOCIATION, to be the Executor. (b) Con anon. The Executor shall have tlae right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (c} Secu~. The Executor is specifically relieved from the duty of filing bond or entering security-. IN WITNESS WHEREOF, I have set my hand and seal to this, my Last Will and Testament, consisting of this and the preceding six (6) pages, at the end of each page of which I have also set my initials for greater security and better identification this `j i day of ~~ ~ ~. , 20 ~~~ . T rutoe ~ ~.t/~a ~.~;•Y (SEAL) FRANCES D. EVERHART VVe, the undersigned, hereby certffy- that the foregoing Will was signed, sealed, published and declared by the above-named Testatrix as and for her Last Will and Testament, in the presence of us, who, at her request and in his presence and in the presence of each other, have hereunto set our hands and seals the day and year fixst above written, and we certify that at the time of the execution thereof, the said Testatrix was of sound and disposing mind and memory. i• ~~. ~ (SEAL} Residing at ~S"~ S. ~~e•-~~~r7 ~ r ~ (SEAL) 11~~e ~~~r~~~ ~A ~70~ Residing at ~ ~~ -s ~ -° ACKN~W..~F~DSaM~F. NT COMMONWE_~LTH OF PENNSYL~TANIA } SS: COIrJNT'~' OF ) I, FRANCES D. EVERHART, Testatrix, whose name is signed to the attached or foregoing instrument, having been duly qualified according to law, do hereby acknowledge that I signed and executed the instrument as my Last Will and Testament; that I signed it willingly; and that I signed it as my free and voluntary act for the purposes therein expressed. ~ ~ f~~ (sue) FRANCES D. EVER.~3A~tT Sworn to and subscribed before me this 31,~-day of I'1~~~..~..~ _, 20 09 . Notary blic My Commission Expires: (SEAL) COMMONWEALTH OF PENNSYLVAl~f1A NOTARUII SEAL CYNTHUI J. RULE. Nolary Public Lemoyne Boro.. Cu:.~ber}and County tUy Comm9ssion Expires February 3, 2012 AFFIDAVIT COMMONWEALTH OF PENNSYLVANIA ) SS: COUNTI' OF ~ ) .~~ ~ • P~ and ~ ~ . n ~ the Witnesses whose names are signed to the attached or fo going instrumeen , being duly qualified according to law, do depose and say that we were present and saw Testatrix, FRANCES D. EVERHAR.T, sign and execute the instrument as her Last Will and Testament; that Testatrix signed willingly and that she executed said Will as her free and voluntary act for the purposes therein expressed; that each of us in the hearing and sight of the Testatrix signed the Will as Witnesses; and that to the best of our knowledge the Testatrix was at that time eighteen (18) or more years of age, of sound mind and under no constraint or undue influence. Witness Witn Sworn to and subscribed before me this 31 ~ day of Notary P blic My Commission Expires: (SEAL) CpMrI1pMWEJ-LTH OF Pl:NNSyLVATIIA NOTARIAL S~A~ CYNTHIA J. RULE.1~iotary Public Lemoyne 9oro.. Cu:.~tierla+~d s;,oun My Commrssio~ Exprr~s February 3.2 12 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0801 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT BANK WACHOVIA NA 100 N QUEEN ST LANCASTER, PA 17603 -------- fold ESTATE INFORMATION: SSN: 199-05-9325 FILE NUMBER: 2109-0528 DECEDENT NAME: EVERHART FRANCES D DATE OF PAYMENT: 08/ 14/ 2009 POSTMARK DATE: 08/ 13/2009 COUNTY: CUMBERLAND DATE OF DEATH: 05/ 14/2009 REMARKS: WACHOVIA SEAL CHECK# 51231053 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ S 64, 900.00 ~ - TOTAL AMOUNT PAID: INITIALS: WZ RECEIVED BY: $ 64, 900.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1182 EXf11-96) V G~ P~ - NO. CD 01 1623 TAXPAYER Mark Heckman Real Estate Appraisers 1309 Bridge Street, New Cumberland, PA 17070 rye no. 1a APPRAISAL OF Single Family Residential Appraisa{ LOCATED AT: 1417 Brandton Road Mechanicsburg, PA 17055-6739 FOR: Wachovia Bank P.O. Box 1102 PA-6489 Reading, PA 19602 BORROWER: N!A AS OF: May 14, 2009 BY: Raetta Souders, PACert.Resid. Appraiser GA000666L Pti (717j 774-7202 FAX (717) 774-0383 EMAIL hedcmanappraisers~comcast.net SG~G ~/ IG TTGI~ Mark Heckman Real Estate Appraisers ~____~..~____:...:.._ I INIFC~RM RFSII~FNTIAL APPRAISAL REPORT riont~ 1a17R~anrltnn Address 1417 Brandton Road Cif Mechanicsbur State PA Z' Code 17055-6739 L I Descri To be recorded Count Cumberland Assessor's Parcel No. 13-28-2430-008 Tax Year 09110 R.E. Taxes S 4487.00 'al Assessments i None Knwn Borrower N/A Current Owner Brun M Hsasi ~ a Fnrxaa s Everhart Oct rX: Owner Tenant Vacant Pr s a ailed Fee S' Leasehold Pr " T PUD Condominium HUDNA HORS N/A lMo. N ' a Pr ' Name Lower Allen Townshi Ma Reference See Asses Parcel # Census Tract 0111.00 Sate Price i N/A Date ~ Sale N/A Desrxi ion and S amount of ban char concessions to be seller NIA LenderlClietrtt Wachovia Bank Address P.O. Box 1102 PA-6489 Readin PA 19602 A oiler Raetta Souders PACert.Resid. raiser Address 1309 Brid a Street New Cumbe rland PA 17070 Location Urb~t Suf~bmt Rural Predominant Single family housing Present land use % Land use change Btdk up ®Over 75% ^ 25.75% ^ Under 25% ~cupancy =RICE A~ One fam~y 75% ^ Not liltely ^ Likely Growth rate o Rapid ®Stabee ^ Slow ®Owner 114 Low Nsw 2-4 fami~ 3% ®In process Property values ^ Increasing Staf?le ^ DecNning ^ Tenant 620 H' 100+ MUti-facer 2% To: Residential from Dernandlsup{Xy ^ Shortage ©Int-alaric>? ^ Ovasuppy ©Vacant(a5%} Predominant Carurtercial 5% vacant. Marked 6me UMer 3 mos. 3-6 mos. Over 6 mos. vxan over sv6) 250-350 30-50 Vacant 15°~ Note: Race and the racial composition of the neighborhood are not appraisal factors. Neighborhood boundaries and characteristics: The sub'ect roe is located in Lower Allen Townshi . Insufficient sales in close roximi to the sub'ect ro re uire the a raiser to extend search arameters. Factors that affect the marketability of the properties in the neighborhood (proximity to employment and amenities, employment stability, appeal to market, etc.): This suburban nei hbofiood has reiativel eas access to em to ent and services and is coin titive with other nei hborhoods in the Hera) area. Most have similar amenities. Market adivi indicates avers a or better acre tance in the market lace. No unfavorable factors were observed which would adverse) affect marketabili Market conditions in the subject neighborhood (including support for the above conclusions related to the trerxi of property values, demandlsupply, and m~ketirg time - -such as data on competitive properties for sale in the neighborhood, description of the prevalence of sates and financing concessions. etc.): Market conditions in the sub'ect's nei hborhood has been favorable in recent ears due to consistent) low mort a interest rates. Housin values have a reciated at a moderate rate as well. However the market in this area has slowed and residential dwellin s are bet marketed for ion er riods• icall 120 da s or less. raisers have also encountered more seller concessionslassistance than in recent ears. If interest rates eta at a moderate level and the local econom remains the same home rites should continue to remain stable. Project Information for PUDs (If applicable) - - Is the developerlbuilder in control of the Home Owners' Association (HOA)7 YES NO Approximate total number of units in the subject project N!A Approxlnate total ntxtd7er of units for sale in the subject project N/A Describe common elements and recreational facilities: NIA Dimensions See le I descri ion not included. Topography Rolling Site area 4.29 Acres Carte Lot Yes X No Size Typical for area Specific zoning classification and description R-2 Sin le-Famil Rural Residential Shape Irr ufar Zonktg compliance [] Legal ^ Legal natcatfomting (Grandfathered ttse) ._. Illegal No zoning Drainage ApNears ada~uate H' st & best use as im oved: X Present use Other use a sin View Good Utilities Public Other Off-site Improvements Type Publ~ Private Landscaping Ove rown Electricity ®200 AMPS Street Asphalt © ^ Driveway Surface As halt Gas ^ Curb/gutter None ^ ^ Apparent easements T ical utili easement Water ^ Weil Sidewalk None ^ ^ FEMA Special Flood Hazard Area Yes X No Sanitary sewer ^ Cess Street lights None ^ ^ FEMA Zone X Map Date 03/16/2009 Storm sewer Ake None FEMA Ma No. 421016 0287E Comments (apparent adverse easements, enuoachments, special assessments, slide areas, illegal or legal nonconforming zoning, use, etc.): Site has avers e site im rovements, over town landsca in and ical maintenance. Private wells are common in this area. The sub'ect has a cell I which is obsolete b current standards and needs to be re laced with a sandmound. Cost to cure 10 00 0. GENERAL DESCRIPTION EXTERIOR DESCRIPTION FOUNDATION BASEMENT INSULATION No. of Unks 1 Fotmdatiott Conc Block Slab 50% Area Sq.Ft 1070 Roof ^ No. of Stales 1 Exterior Walls Brick T-111 CraaiSpeoe None % Flushed 50% Ceifbtg ^ Type {DetJAtt.) Detached Root Surface Shin le Basement 50% Cei4rtg DW Unfin WaKs ^ Design {Style) Ranch Gutters & Dwrtspts. Aluminium Sump Ptxnp Yes Wags DW CBIk Floor ^ ExistmglProposed Existin window Type DI Casement Dampness None noted Floor Vi C t Conc None ^ Age (Yrs.) 45 StomJSaeens No/Yes Settlernertt None noted Outside Errittty Yes una,own (~ Effecthre Yrs. 40 Manufactured House No Infestation None noted ROOMS F tivi D' ' Kitchen Den FaM Rm. Rec. Rm. Bedrooms #~ Baths L Other Area .Ft. Basement x x 1 1,070 Level t X 1 1 1 3 2 X 2 139 Leve12 Finished area above ode contains: 6 Rooms 3 Bedroom s ; 2 Bath s ; 2 139 w are Feet of Gross l' ' Area INTERIOR MaterialslCondition HEATING KITCHEN EQUfP. ATTIC AMENITIES CAR STORAGE: Floors HW Tile Vi, C UF-Av Type HWBB Refrigerate ^ Nate ^ Fleplace{s)12 X^ Norte ^ W~Is Panel DW/Fair to Av Fuel Oil RattgelOven (~C Stairs U _,~ f Pata [~ Garage 2 # of cars TriMFinish Wood/Fair to Av CatdilionAv Disposal ^ Drop Stair ^ Deck ^ Attached 2 Bath Floor Vin UFair to Av COOLING Oishwasha © Scuttle ^X Pach 3 Season © Detached Bath Wainscot Ctile Fibr Is/F-Av Cerkral None FatvHood ^ Floor ^ Fence Wood X^ Bulk-In hors Wood/Fair to Av Other N/A Microwave ^ Heated ^ Pool Inground XD Carport Cor>aittor-NIA Washer Fktistted Drivewa 2 Additional features {special energy eKicient items, etc.): See Attached Addendum. Condition of the improvements, depreciation {physical, functional, and external), repairs needed, quality of construction remodelingladditions, etc.: See Attached Addendum. Adverse environmental conditions (such as, but not limited to, hazardous wastes, toxic substances, etc.) present in the improvements, on the site, or in the immediate vicinity of the subject property: No adverse environmental conditions were observed in the im rovements on the site or in the immediate vicini of the sub'ect ro Freddie Mac Fain 70 &9? PAGE 1 OF 2 Fame Mae Fain 1°04 5-9? Radirsd unp AG sdtwat, 80a11t.9727 •viw sdreb.can Mark Heckman Real Estate Appraisers valuation section UNIFORM RESIDENTIAL APPRAISAL RFP(~RT . _ .._ ...~r___~.__ ESTIMATED SITE VALUE, , , , , , , , . , . , . S ESTIMATED REPRODUCTION COST-NEW OF IMPROVEMENTS: Dwelkrrg Sq. Ft. ~ S = S 0 Sq. Ft. ~ S = 0 Comments on Cost Approach (such as, source of cost estimate, site value, square foot calculation and for HUD, VA and FmHA, the estimated remaining economic life of the property): In view of ttte a e of these im rovements the Cost roach = cannot be considered an accurate indicator of value. Garage/Carport Sq. Ft. ~ S 0 Total Estimated Cost New . , .. , , .. = S 0 Less Physical Functional External Est. Remaining Econ. Life: 10 ~ =S 0 Depreciated Vak,e of Improvements ................... = S 0 " As•is' Vakre of Site Improvements , , , , , , , , , , , , ,,,,, , , = S INDICATED VALUE BY COST APPROAC H • • • .... • ... : S 0 ITEM SUBJECT COMPARABLE NO. t COMPARABLE N0.2 COMPARABLE N0.3 1417 Brandton Road Address Mechanicsbur 1032 E Winding Hill Road Mechanicsbu 1438 Boiling Springs Road Boiiin S rin s 140 Dorsey Lane Diflsbur Proximk to S 'ect 0.51 miles WSW 8.74 miles WSW 5.29 miles SSW Sales Price S N/A i 235 000 S 260 000 S 248 000 fhicelGross Liv. Area S 0.00 aJ S 110.02 D S 156.91 C S 125.44 ~ . Data and/or Verification Sources Inspection AssesRec&MLS Assessment Records &MLS Assessment Records &MLS Assessment Records &MLS Assessment Records &MLS Assessment Records &MLS Assessment Records &MLS VALUEADJUSThENTS DESCRIPTION DESCRIPTION +(.IS DESCRIPTION + • s DESCRIPTION .(•)s ' Sales a Finanarg Concessions A Conventional ; None Known ~ ~ Conventional ; None Known Conventional ; Seller Assist ~ -5 000 Date of Sale/Tirtre 7/09!2008 ~ 8!18/2008 7/24/2008 ; Location Suburban/Good Suburban/Good Suburban/Good Suburban/Good ' Leasehold+Fee ' Fee Sim le Fee Sim le ~ Fee Sim le ~ Fee Sim le Site 4.29 Acres 2 Acres +g 000 2.29 Atxes +8 000 1.60 Aaes +11 000 View Good Good Good Good Des' nand al Ranch/Avera Ranch/Avera ~ RanchlAvera e ~ Ranch/Avera e afCorrstucl;on Avera a Good ~ -5 000 Ve Good -i0 000 Good ~ -5,000 A e 45 Years 44 Years ' 44 Years 39 Years ' Ca>dition Fair to Avera a Avera e ~ -10 000 Better than ave ~ -20 000 Better than ave ~ -20 000 Above Grade Total ' ears ' aatl~s Taw ' ~ ' Berns ~ ram! ' earns ' ae~s ~ r td ' ea ' ; RoomCourn 6~ 3~ 2.00 8~ 33 0 7~ 3~ 2 00' o rns aetls 7~ 3~ 2 00' Gross L' Area 2 139 .Ft. 2136 .Ft. ~ . 1 657 .Ft. ~ +9 600 . 1 977 S .Ft. ~ +3 200 Basement ry Finished Rooms Beknv Grade ~ Partial Basement Rec Den F-Bth Partial Basement ; Unfinished ~ +5 000 Full Basement -5,000 Rec Rm .5 Bth ~ Full Basement ~ -5,000 Unfinished ~ +5 000 Functional Utd Cess I No ~ -10 000 No ~ -10000 No ~ -10 000 Heati Cool Oil HW No CAir Oil FA CA ~ -8,000 Oil HW No CAir ~ EHP CAir ~ -8 000 E EtTicient kerns T ical for A e T ical for A e T ical for A e T ical for A ' Gar ar 2 Att. Gara e 2 Car Blt-In Gar ~ +5 000 2 Att. Gara e ~ 2 Att. Gara e Pack. Patio, Deck, Fire e s ,etc. End. Porch,Patio 2 Fire laces Similar ~ 2 Fire aces ~ Similar 2 Fire laces ~ Similar ; None ~ +4 000 Fence, Pool, etc. None In Pool Fence ~ -15000 In Pool Fence ~ -15 000 None Other None None ~ None ~ None ' ~ Net Ad'. total X ' S 29 000 + X ' S 42,400 + X - ' S 29 800 Adjusted Sales Price of Com rable Gross: 2a$.6'% Net: -'12,3% S 206 000 Gross: 29.8'36 Neti -'it5.3'f6 S 217 600 Grass: 30.7% 'lVelE: -12.t~6 S 218 200 Comments on Sales Comparison {including the subject property's compatibility to the neighborhood, etc. ): See Attached A ddendum. ITEM SUBJECT COMPARABLE N0. t COMPARABLE N0.2 COMPARABLE N0.3 Date, Price and Data Source fa prig sales witltin of aisat None within the past 3 years. Coun Records None within the prior year of above sale date. Coun Records None within the prior year of above sale date. Coun Records None within the prior year of above sale date. Coun Records Analysis of any arrern agreement of she, option, a fasting of the sr~ject property and analysis of any prior sales of sutyect and camparables within one year of the date of appraisal: Acxordin to the coon assessment records the sub'ect ro rt has not transferred within the ast three ears. Accordin to the information in the r Iona! multi le listin service the sub'ect ro has not been listed for sale within the ast three ears. INDICATED VALUE BY SALES COMPARISON APPROACH , , , , , , , S 215 000 INDICATED VALUE BY INCOME APPROACH Esturtated Market Rent /A Mb. x Gross Rent / S N/ This appraisal is made "as is' subject to the repairs. alterations, irrspediorts a condtions ~ below to ~ Pa plans and speaTications. Conditions of Appraise: See Attached Addendum. Final Reconcikation: See Attached Addendum. The purpose of this appraisal is to estimate the market value of the real property that is the subject of this report, based on the above conditions and the certifrcation, ca>bngent and limiting condition, and market value definition that are Stated in the attad>ed Freddie Mac Form 43~famie Mae Form 10046 (I~med ), I (WE) ESTIMATE THE MARKET VALUE, AS DEFINED, OF THE REAL PROPERTY THAT IS THE SUBJECT OFTHtSREPORT,ASOF Ma 14 2009 (WHICH IS THE DATE OF INSPECTION AND THE EFFECTIVE DATE OF THIS REPORT} TO BE S 15000 _ APPRAIS R; rj SUPERVI RATS R (O I i~4 Signature r~fs.~~dk1~+y4s/ S' lure ~-'~^-^~~ ~ad Not Name etta Souders, PACert.Resid. praiser Name M W. Heckman Cert. Gen AQpraiser Inspect Property Date Resort Sued 07/23/2009 Date Re ned 07/23/2009 State Certification ~ 139741 State PA State Certification a GA-000666E PA State Or State license t State rN cram l irwrcn i ._._ Frotlma Atac ram 10 G93 PAGE 2 OF 2 Fara~c Arne Farm 100e 6+93 wadu<aa ~ ~ soiUaare, tn0.z31.87n,aw~ adaeab mm Mark Heckman Real Estate Appraisers ADDEt~UM Borrower. N/A File No.: 14178randton Property Address: 1417 Brandton Road Case No.: City: Mechanicsburg State: PA Zip: 17055-6739 Lender: Wachovia Bank Addi#inal Features Three-season room; living room with fireplace and built-ins; dining room has built-ins; kitchen with stovetop and double oven; master bedroom with built-ins and master bath with walk-in shower; one bedroom has a vanity and sink with access to the hall bath; UV light system for well water; storage area in lower level with skylight. Condition of Improvements These improvements are of average quality frame design, and have had fair to average maintenance. The subject has a cesspool which is obsolete by current standards, and needs to be replaced with a sandmound. Cost to cure $10,000. The subject needs to be completely remodeled in order to compete with similar properties that have been modernized and currently for sale. The inground pool was covered and the condition is unknown, therefore the appraisal adds no value for the inground pool. Comments on Sales Comparison After a thorough search of all available market data, the three sales used are considered to be the best indicators of value. After consideration of all relevant factors, the comparables used are the best indicators of value although they are all higher in price than the final value estimated for the subject. All three sales are considered to be reliable indicators of value, and are weighted similarly in the final reconciliation. Appropriate adjustments have been made for all differences. Comparable sales used are all closed sales. In order to find comparable sales, it was necessary to use less recent sales. It is noted that all three Comparable Sales occurred over six months prior to the appraisal date. comparables that sold within six months of the date of the appraisal were significantly different in size, special conditions, age, style, and location. The appraiser has selected the best comparables available currently. Conditions of Appraisal This appraisal report has been prepared with the property in "as is" condition. The appraiser considered only those items that were permanently attached to the property as realty. Any items not so affixed, such as refrigerators, washers, dryers, above ground swimming pools, etc., were not included in the estimate of the market value. No personal property has been included in this valuation- Final Reconciliation THE APPRAISER HEREBY CERTIFIES THAT THIS REPORT HAS BEEN PREPARED IN COMPLIANCE WITHIN THE UNIFORM STANDARDS OF PROFESSIONAL APPRAISAL PRACTICE(USPAPj, THAT THE APPRAISER IS A DISINTERESTED PARTY AND THAT THE VALUE STATED IN THIS REPORT IS ACCURATE TO BEST OF THE APPRAISER'S ABILITY, AND THIS VALUE HAS NOT BEEN PREDETERMINED. This appraisal assumes a reasonable marketing period far the subject property of four months. The Sales Comparison Analysis reflects recent activity in the market place and is given the most weight. The Income Approach is inappropriate because few single family houses are rented in this market. In view of the age of these improvements, the Cost Approach cannot be considered an accurate indicator of value. This appraisal is based on readily observable conditions and is not to be considered as a thorough home inspection to analyze or warrant the subject property and/or its mechanical systems. Aiddt>rt~» Pepe 1 d t File No. 14176randton DEFINITION OF MARKET VALUE: The most probable price which a property should bring in a competitive and open market under all conditions requisite to a fair sale, the buyer and seller, each acting prudently, knowledgeably and assuming the price is not affected by undue stimulus. Implicit in this definition is the consummation of a sale as of a specified date and the passing of title from seller to buyer under conditions whereby: (1) buyer and seller are typically motivated; {2) both parties are well informed or well advised, and each acting in what he considers his own best interest; {3) a reasonable time is allowed for exposure in the open market; {4) payment is made in terms of cash in U.S. dollars or in terms of financial arrangements comparable thereto; and (5) the price represents the normal consideration for the property sold unaffected by special or creative financing or sales concessions" granted by anyone associated with the sale. `Adjustments to the comparables must be made for special or creative financing or sales concessions. No adjustments are necessary for those costs which are normally paid by sellers as a result of tradition or law in a market area; these costs are readily identifiable since the seller pays these costs in virtually all sales transactions. Special or creative financing adjustments can be made to the comparable property by comparisons to financing terms offered by a third party institutional lender that is not already involved in the property or transaction. Any adjustment should not be calculated on a mechanical dollar for dollar cost of the financing or concession but the dollar amount of any adjustment should approximate the market's reaction to the financing ~ concessions based on the Appraiser's judgment. STATEMENT OF LIMITING CONDITIONS AND APPRAISER'S CERTIFICATION CONTINGENT AND LIMITING CONDITIONS: The appraiser's certification that appears in the appraisal report is subject to the folkywing conditions: 1. The appraiser will not be responsible for matters of a legal nature that affect either the property being appraised or the title to it. The appraiser assumes that the title is good and marketable and, therefore, will not render any opinions about the title. The property is appraised on the basis of it being under responsible ownership. 2. The appraiser has provided a sketch in the appraisal report to show approximate dimensions of the improvements and the sketch is included only to assist the reader of the report in visualizing the property and understanding the appraiser's determination of its size. 3. The appraiser has examined the available flood maps that are provided by the Federal Emergency Management Agency (or other data sources} and has noted in the appraisal report whether the subject site is located in an identified Special Flood Hazard Area. Because the appraiser is not a surveyor, he or she makes no guarantees, express or implied, regarding this determination. 4. The appraiser will not give testimony or appear in court because he or she made an appraisal of the property in question, unless specific arrangements to do so have been made beforehand. 5. The appraiser has estimated the value of the land in the cost approach at its highest and best use and the improvements at their contributory value. These separate valuations of the land and improvements must not be used in conjunction with any other appraisal and are invalid if they are so used. 6. The appraiser has noted in the appraisal report any adverse conditions (such as, needed repairs, depreciation, the presence of hazardous wastes, toxic substances, etc.) observed during the inspection of the subject property or that he or she became aware of during the normal research involved in performing the appraisal. Unless otherwise stated in the appraisal report, the appraiser has no knowledge of any hidden or unapparent conditions of the property or adverse environmental conditions (including the presence of hazardous wastes, toxic substances, etc.) that would make the property more or less valuable, and has assumed that there are no such conditions and makes no guarantees or warranties, express or implied, regarding the condition of the property. The appraiser will not be responsible for any such conditions that do exist or for any engineering or testing that might be required to discover whether such conditions exist. Because the appraiser is not an expert in the field of environmental hazards, the appraisal report must not be considered as an environmental assessment of the property. 7. The appraiser obtained the information, estimates, and opinions that were expressed in the appraisal report from sources that he or she considers to be reliable and believes them to be true and correct. The appraiser does not assume responsibility for the accuracy of such items that were furnished by other parties. 8. The appraiser will not disclose the contents of the appraisal report except as provided For in the Uniform Standards of Professional Appraisal Practice. 9. The appraiser has based his or her appraisal report and valuation conclusion for an appraisal that is subject to satisfactory completion, repairs. ~ alterations on the assumption that completion of the improvements will be performed in a workmanl~Ce manner. 10. The appraiser must provide his or her prior written consent before the lender/client specified in the appraisal report can distribute the appraisal report (including conclusions about the property value, the appraiser's identity and professional designations, and references to any professional appraisal organizations or the firm with which the appraiser is associated } to anyone other than the borrower; the mortgagee or its successors and assigns; the mortgage insurer; consultants; professional appraisal organizations; any state or federally approved financial institution; or any department, agency, or instrumentality of the United States or any state or the District of Columbia; except that the lender/client may distribute the property description section of the report only to data collection or reporting service(s) without having to obtain the appraiser's prior written consent. The appraiser's written consent and approval must also be obtained before the appraisal can be conveyed by anyone to the public through advertising, public relations, news, sales, or other media. Freddie Mac Form 439 6-93 Page 1 of 2 Fannie Mae Form 10046 6-93 Fie No. 1417Brandton APPRAISERS CERTIFICATION: The Appraiser certifies and agrees that: 1. I have researched the subject market area and have selected a minimum of three recent sales of properties most similar and proximate to the subject property for consideration in the sales comparison analysis and have made a dollar adjustment when appropriate to reflect the market reaction to those items of significant variation. If a significant item in a comparable property is superior to , or more favorable than, the subject property, I have made a negative adjustment to reduce the adjusted sales price of tfie comparable and, if a significant item in a comparable property is inferior to, or less favorable than the subject property, I have made a positive adjustment to increase the adjusted sales price of the comparable. 2. I have taken into consideration the factors that have an impact on value in my development of tfie estimate of market value in the appraisal report. I have not knowingly witfiheld any significant information from the appraisal report and I believe, to the best of my knowledge, that aN statements and information in the appraisal report are true and correct. 3. I stated in the appraisal report only my own personal, unbiased, and professional analysis, opinions, and conclusions, which are subject only to the contingent and limiting conditions specified in this form. 4. I have no present or prospective interest in the property that is the subject to this report, and I have no present or prospective personal interest or bias with respect to the participants in the transaction. 1 did no[ base, either partially or completely, my analysis andlor the estimate of market value in the appraisal report on the race, color, religion, sex, handicap, familial status, or national origin of either the prospective owners or occupants of the subject property or of the present owners or occupants of the properties in the vicinity of the subject property. 5. I have no present or contemplated future interest in the subject property, and neither my current or future employment nor my compensation for performing this appraisal is contingent on the appraised value of the property. 6. I was not required to report a predetermined value or direction in value that favors the cause of the client or any related party, the amount of the value estimate, the attainment of a specific result, or the occurrence of a subsequent event in order to receive my compensation andlor employment for performing the appraisal. t did not base the appraisal report on a requested minimum valuation, a speck valuation, or the need to approve a specifx: mortgage loan. 7. I performed this appraisal in conformity with the Uniform Standards of Professional Appraisal Practice that were adopted and promulgated by the Appraisal Standards Board of The Appraisal foundation and that were in place as of the effective date of this appraisal, with the exception of the departure provision of those Standards, which does not apply. 1 acknowledge that an estimate of a reasonable time For exposure in the open market is a condition in the definition of market value and the estimate I developed is consistent with the marketing time noted in the neighborhood section of this report, unless I have otherwise stated in the reconcikation section. 8. I have personally inspected the interior and exterior areas of the subject property and the exterior of all properties listed as comparables in the appraisal report. I further certify that I have noted any apparent or known adverse conditions in the subject improvements, on the subject site, or on any site within the immediate vicinity of the subject property of which I am aware and have made adjustments for these adverse conditions in my analysis of the property value to the extent that I had market evidence to support them. I have also commented about the effect of the adverse conditions on the marketability of the subject property. 9. I personally prepared all conclusions and opinions about the real estate that were set forth in the appraisal report. If I relied on significant professional assistance from any individual or individuals in the performance of the appraisal or the preparation of the appraisal report, I have named such individual(s) and disclosed the specific tasks performed by them in the reconciliation section of this appraisal report. I certify that any individual so named is qualified to perform the tasks. i have not authorized anyone to make a change to any item in the report; therefore, if an unauthorized change is made to the appraisal report, I will take no responsibility for tt. SUPERVISORY APPRAISER'S CERTIFICATION: If a supervisory appraiser signed the appraisal report, he or she certifies and agrees that: I directly supervise the appraiser who prepared the appraisal report, have reviewed the appraisal report, agree with the statements and conclusions of the appraiser, agree to be bound by the appraiser's certifications numbered 4 through 7 above, and am taking full respons~ility for the appraisal and the appraisal report. ADDRESS OF PROPERTY APPRAISED: 1417 Brandton Road. Mechanicsburtl, PA 17055-6739 APPRAISER: Signahxe: ~~n~~i~i-4,J Name: Rae t Souders, PACert.Resid. Anaraiser Date Signed: 07/23!2009 State Certif~ation #: 139741 or State License ~: State: PA Expiration Oate of Certification or License: 6/30/2011 GA000666L SUPERVISORY APPRAISER (only if required) Signature: Name: M W. Heckman Cert. Gen. Appraiser Date Signed: 07/23/2009 State Certification #: GA-000666E or State License ~: State: PA Expiration Date of Certification or License: 06130/2011 ^X Did ^ Did Not Inspect Property Freddie Mac Form 439 6-93 Page 2 of 2 Fannie Mae Form 70046 6-93 Borrower NIA Fie No. 1417Brandton Pr Address 1417 Brandton Road C' Mechanicsbu Cou Cumberland State PA 'Code 17055-6739 lender Wachovia Bank APPRAISAL AND REPORT IDENTIFICATION This Appraisal Report is Hof the following types: ^ Self Contained (A written report prepared under Standards Rule 2-2{a), pursuant to the Scope of Work, as disclosed elsewhere in this report.) ® Summary (A written report prepared under Standards Rule 2-2(b), pursuant to the Scope of Work, as disclosed elsewhere in this report.) ^ Restricted Use (A wrkten report prepared under Standards Rule 2.2(c), pursuant to the Scope of Work, as discbsed elsewhere in this report, restricted to the stated intended use by the specified Gient or intended user.) Comments on Standards Rule 2-3 I certi#y that, to the best of my knowledge artd belief: • The statements of fact contained in this repot are true and correct. • The reported analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions, and are my personal, impartial, and unbiased professional analyses, opinions and conclusions. • I have no (or the specified) present or prospective interest in the property that is the subject of this report, and no {or the specified) personal irnerest with respect to the parties involved. • I have no bias with respect to the property that is the sut~ect of this report or the parties involved with this assignment. • My engagement in this assgnment was not contingent upon deve~ing or reporting predetermined results. • My compensation for completing this assignment is not contingern upon the development or reporting of a predetermined value or direction in value that favors the cause of the cliern, tfm amount of the value opinion, the attainment of a stipulated resuh, or the occurrence of a subsequent event directly related to the intended use of this appraisal. • My analyses, opinions and conclusions were developed and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice. • I have (or have not) made a personal inspection of the property that is the subject of this report. • No one provided signrficant real property appraisal assistance to the person signing this certification. (If there are exceptions, the name of each individual providing sign~carn real property appraisal assistance is stated elsewhere in this report.) Comments on Appraisal and Report Identification Note any USPAP related issues requiring disclosure and any State mandated requirements: Clarification of Intended Use and Intended User: The Intended User of this a raisal re rt is the LenderlClient. The Intended Use is to evaluate the ro that is the sub'ect of this a raisal for rivate use sub'ect to the stated Sco of Work u se of the a raisal re rtin re uirements of this a raisal re rt form and Definition of Market Value. No additional Intended Users are identified b the a raiser. APPRAISER: SUPERVISOR PPRAISER (only if require : ~ / ~ ~ ~'-'"' 1~G- 1~cy ~ Signature: Signature: Name: Raeti Souders, PACert.Resid. Appraiser Name: M W. Heckman Cert. Gen. Appraiser Date Sic~pred: 07/23/2009 Date Signed: 07/23/2009 State Certification ~: 139741 State Certification x: GA-000666E w State t.icense ~: or State license ;f: State: PA State: PA Expiation Date of Certification or License: 6/30/2011 Expiration Date of Certification or license: 06/30/2011 Supervisory Appraiser inspection of Subject Property: Effective Date of Appraisal: May 14, 2009 ^ Did Not ^ Extexior-orrrlyy from street ®Interior and fxtwar noaucea using ua sohwaie, 9DO.2N 87n www.rdwel~ cam USPM0606t9oe FLOORPLAN Borrower: N/A File No.: 14176randton Property Address' 1417 Brandton Road Case NO.: _ City' Mechanicsburg State: PA Zip: 17055-6739 Lender: Wachovia Bank ~, ~... ...e,,, a»,a., ~,.~ ..,.~ Wnys b lasswy 2S V hasp Roam 0 Pwa QM =dM1 As+Cwl[nM Sbo fVK VTVI. 6Q ~~ xauw b 't Taws Sessw.9asm 15.P g p~ Sketch by Apex IV WindowsTM z.; >:. Cods Af~EA CALCU Os~sc>ri~On LATIONS SUMMARY tilts Togs. GL111 First Flooz 2139.00 2139.00 P/P Porch 130.00 Vorch 210.00 Patio 96.00 436.00 G11R Carago 625.00 625.00 TOTAL WABLE (rounded) 2139 LMNG At3FA Bt~AMCDt7VWfi1 Subtotals First Floor 31.0 x 69.0 2139.00 1 Area Total (rounded) 2139 PH f717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers(~comcast.net DIMENSION LIST ADDENDUM Borrower: NIA Fiie No.: 14178randton Propert}LAddress• 1417 Brandton Road Case No.: Ci[y' Mechanicsburg State: PA Zip: 17055-6739 GROSS BUILDING AREA (GBA) 2,139 GROSS LIVING AREA (GLA} 2,139 Area(s) Area % of GLA % or GBA Living 2,139 i 00.00 Level 1 2,139 100.00 100.00 Level2 0 0.00 0.00 Level3 0 0.00 0.00 p~ 436 20.38 20.38 GBA Basement ^ 0 Garage ^ fi25 Area Measurements Area Type Measurements Factor Total Levell Level2 Level3 Other Bsmt. Garage 69.00 x ~1 Q4 x ~Q 2.139.00 X ^ ^ ^ x ^ ^ ^ ^ ^ - x 25.00 K ~Q4 x _~4 = fi25.oo D D ~ O O O x = x x = D O ^ ^ O O x x = O O D ^ O O x x x ^ ^ ^ ^ ^ ^ x x ^ ^ ^ ^ ^ ^ x x - ^ ^ ^ ^ ^ ^ x x D O O D D ^ - x x - O O ^ D D ^ K X = O ^ ^ ^ ^ O K X * o o ^ ^ o 0 x x ^ ^ ^ ^ ^ ^ x x ^ ^ ^ ^ ^ ^ x ^ D ^ ^ O O - x x x = D D O O O O x x D D ^ ^ ^ ^ x x ^ D [~7 C.) ^ ^ _ x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ K X ^ U ^ ^ D ^ X X * ^ ^ ^ ^ ^ ^ X X ^ ^ ^ ^ ^ ^ K X = ^ ^ o 0 0 0 x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x U U U U ^ ^ x x ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ D ^ x x = ^ ^ ^ ^ ^ ^ x x = ^ ^ ^ ^ ^ ^ x x ^ ^ ^ ^ ^ ^ RWcad n~Ya AG SUBJECT PROPERTY PHOTO ADDENDUM 17 Brandton Road tue No.: 141 Case No.: FRONT VIEW OF SUBJECT PROPERTY Appraised Date: May 14, 2009 Appraised Value: $ 215,000 REAR VIEW OF SUBJECT PROPERTY STREET SCENE front View Inground Pool foyer NIA rroperty Address:14i7 Brandton Road ~~~C ~Y~•. i4~ iesranaton L~ty Mechan-rsbur~ Case No Lender Wachovia Bank State PA Zip 17055-6739 Kitchen Dining Room t.iving Room Lender: 17 Bank Three-Season Room Garage Laundry Room 417 Bank Hall Bath Vanity in Bedroom Bedmo-n Lender: :1417 Bank Master Bath Master Bedroom Bedroom 17 Bank Lower Level Recreation Room Lower Level DeNBedroom Lower Level Fuii Bath COMPARABLE PROPERTY PHOTO ADDENDUM COMPARABLE SALE #1 1032 E Winding Hill Road Mechanicsburg Sale Date: 7/09/2008 Sale Price: ~ 235,000 COMPARABLE SALE #2 1438 Boiling Springs Road Boiling Springs Sale Date: 8/18/2008 Sale Price: S 260,000 COMPARABLE SALE #3 140 Dorsey Lane Dillsburg Sale Date: 7/24/2008 Sale Price: 3 248,000 PLAT MAP t'roDefCy Address: 1417 Brandton Road rtlC IYU.. ~g~ irsranaton C.tty Mecharncsburg Case No Lender Wachovta Bank State PA Zip 17055-6739 PH (717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers(~comcast.net NIA ddress:1417 LOCATION MAP State: PA Zip; 1 PH (717) 774-7202 FAX (717) 774-0383 EMAIL heckmanappraisers~corr-cast.net Floodll~a~ Leg~rr~d ~'bvd Zorn • ~.a ar r~cn~s, e~ ~.~ ut~tr. ar tnlda saw 5oay.- ,~r ~et~ ny ~oayyx ~ ewe sy toR~y>rar naw~ty . Ky tsttx~te F1o0d!xlwei ~F1I1iICt Ftaodr~try tint wqh vwttlt~ ttlld cd tirWiMtttnNn+A bttl paats~+- tfoa~l lr~ewtls AXt±~ tFOf ~I o12't~Y P fk~ad ~a~ma Pay ~~~: ~~a z~ae: x Trsta~ca F"iaod ~ ~~ (TF€~~ AG1 tmyyr r~ret~t~ss tx mw~ra~ties to ar3y r't~ the caattsast, trccaxste}~ tx a7aesep~et~aess tai opt • ' . arsy s;~tatsty afi +r~a~xstaity or rikaetsZ: itaa' e ~ ~• h#t 'rFl~ +~1 rapt !#ae t~ia at # gate t+ lsame a+rs}$ tiWa+~ty to turd ~aitiy #~ type ~' tie tsi rya Pti (717) 774-7202 FAX (717) 774-0383 EMAIL t Property Address: 1417 Brandton Road File No.: 14176randton Case No Ctty Mechanusburg State• PA Zip 17055-6739 Lender Wachovta Bank JUN 3 ~ ZpQ9 p ~ 499 Mitchell Street, Millsboro, DE 19966 June 23, 2009 Wachovia Bank, N.A. 100 N. Queen Street P.O. Box 3959 Lancaster, PA 17604 Attn: Kim Garrett RE: Estate of Frances Everhart Date of Death: May 14, 2009 Social Security Number: 199-05-9325 Dear Ms. Garnett: In response to your rea~~.est, please be advised that at the time of death, the above- named decedent had ors deposit with this bank the following accounts. 1. Account Type..........,,,,,,, , , , , ,, , , „ Checking Account Account Number ....................... 41687094 Ownership (Names off .............. Frances Everhart Opening Date ...........................08/28/64 Balance on Date of Death..........$4,? 14.89 Accrued Interest $ 0 09 Total ....................................... $4, 714.9 8 The above named decedent had a safe deposit box. * If upon reviewing the information above, you believe there are additional accounts not referenced, please provide us with an account number and/or the name of any possible joint account holder. For any additional information on the .above accounts, including ownership and any changes, closures and/or reimbursement of funds, please contact our Mechanicsburg Branch at 5219 Simpson Ferry Road, Mechanicsburg, PA 17050,or # 717-255-2031. Sincerely, .~~f~c--~--- ~1c~~v~~r "~ Charlene Warrington, Adjustment Services 1-888-502-4349 S~ ~ ~e.a~~ /e G ~'~u~ ~ WACIiOVIA Reference ID: 2730288 Wachovia Bank N.A. Balance Confirmation Services P O Box 40028 Roanoke, VA 24022-7313 June 24, 2009 PA 6907 WACHOVIA ATTN: KIM E GARRET"T ** SUBJECT: Verification /Confirmation of Account and Balance Information provided for: Customer: FRANCES EVERHART (SSN# 7i;XX-XX-9325) Date of Death: May 14, 2009 Deaosit Account Information Account Account Date of Death Average Date Maturity Interest Accrued YTD Date Type Number Balance Balance* Opened Date Rate Interest Interest Paid Closed CHECKING XXXXXXX3CX4764 $13,097.48 9/5/2001 $0.11 $3.22 LEGAL TITLE: FRANCES D EVERHART Rewolvin~ Credit Information Account Account Date of Death Credit Date Date Times Legal Title TYPe Number Balance Limit Opened Closed Late VISA 8607 $0.00 9/7/2006 FRANCES D EVERHART Other Account Information Account Account Date of Balance Date Date Ledger Collected ~ Number Opened Closed TRUST X:XXX3CX7718 " Trust account(s) request has been forwarded to the trust officer listed and will follow separately. TRUST XXXX?CX8496 Trust account(s) request has bcen forwarded to the trust officer listed and will follow separately. ~~~~ 2 0000 000614 Rev 01 wn~ovrA Reference ID: 2730288 No Safe Deposit Box found for customer. * Date th balance does not include accrued interest. * I date o death oc u on a end or a b~oli~. ~~y, date of death balance does not include any transactions that were e ring t e pe ' y Gra 1 - Service r Associate Phone: (540)563-7323 mr; ag UG 1 ~ _ ~ ?~D9 Y AUCT'=pNS ~C & Appraisal Senn' R• ~. ro~co ice ir~~ed Au~rron~,. AU-002810-L Estate~of Frances D Everhart List attached....... Appraised Value $3005.00 Appraised by Robert V. Polito August 7, 2009 T'~~~ 3 P.O. Box 464, Mountville, PA 17554-0464 • 717/299-5439 • 717 2 - - ~ / 70-904(, Reci Tent Lucy Item Descri tion Sterling Turkey Sterling Turkey S oon- Spoon Monogrammed-"FCD"- Has oval bowl, Kirk is maker, approx 12 3/a length ~dY and 7 oz tro . Sterling Turkey Sterling turkey spoon with Spoon small oval bowl, no monogram, approx 12 3/ " Lucy Sterling Butter len th and 3.5 oz tro .. S. Kirk & Sons sterlin Knives butter knives, 8 piecesg approx 5 %2 inches, Monogrammed-"FCD". Total weight is approx 7.2 oz troy. Plain design. Blue Luc /And Y Y Sterling case. .Two pair of matching Candlesticks candlesticks: both have slight damage and both are monogrammed "FCD". Approx 9 '/a inches for each pair. One pair has plain tops and one is lipped. Each is approx 8 oz ~dY Enameled sterlin . 8 gold~tone, sterlin Coffee Spoons demitasse spoons, have elaborate enameling in 8 different colors, good condition. Total silver weight is approx- 2.32 troy oz. Length of each- 3 7/8 ~dY Pearl Handled inches. F' Value $165.00 $95.00 $85.00 $100/$~l 00 $100.00 ive mother of pearl $40.00 Knives -5 handled knives (approx 7 sterling, 3 5/8") with sterling blades, stainless three different patterns. Monogrammed with total weight of approx .9 troy oz total. Also three other knives with mother of pearl handles and stainless blades. Lucy Silver-plate Silver plated covered $10 0 0 Vegetable Di . sh vegetable dish approx 6 3/ "- has top/bottom, Engraved "FCD" Crown is Lucy Sterling Meat makers mark, some ittin . Stieff/Kirk & Son Sterlin 1 g $ 00 00 Fork . Meat fork- 8 % inches, Lucy Re ousse attern Sterling Berry Stieff/Kirk Berry Spoon- $175 00 Spoon . approx 9", monogrammed, ~dY Sterling Pill 3" bowl, re ousse attern Sterling pill box, two inch $20 0 0 Box . diameter, some damage, floral design. Approx .09 Lucy Sterling Soap oz tro Sterling, closed soap dish 40 00 $ Dish , . monograms- ET". Approx 3 1/2 inches, 2.2 oz troy ~dY silver wei ht. Sterling Spoons Six sterling ,six inch $105 .00 teaspoons, monogrammed "ET". Approx total weight is 7.5 oz troy silver. Plain ~dY Sterling Mug desi n. Sterling cup -engraved- 7 $ 0.00 "1874 Ethel Tarrrington", Stein style, approx 3 3/8" height, 5 oz troy approx Lucy Silver Cup wei ht. 900 fine silver cup- a rox PP $70.00 3 '/a inch height- Engraved "Dan L Hunt", 5 oz troy Lucy Sterling Card a rox wei ht. Stein stvle. Sterling card case with Case $45.00 dimensions- 3 %i" x 2 3/8". Engraved -"Fannie". Approx silver weight is 1 ~dY Sterling 3/a oz tro . Sterling cigarette case $60 00 Cigarette Case , . monogrammed_"CWD~~ Weight is approx-2 '/2 troy Andy Sterling Card oz silver. Lined sterling card case- g $ 0 00 Case . dimensions approx- 3" x 2 %2". Engraved-"ET April 20, 1903" A prox weight is 3 %2 oz troy silver. Lucy Andy Lucy 900_ Fine silver Fancy design silver cup, 3 $70.00 Cup 5/8 inch height, engraved "Lucy Trumbull Smith-Jan 1st, 1859", approx weight is 5 oz 900 fine silver. 900 Fine silver Silver cup, 3 % inch $55.00 Cup height- engraved- "Carlotta to Carl" 3 % inch height, approx 4 ox .900 fine silver wei ht. Sterling Eight Pieces: $115.00 Flatware S. Kirk & Son Sterling Serving Pieces: 1/four- tined, cold meat fork, sterling, plain design, monogrammed "FCD", approx 8 % inches. Approx 3 oz troy. 2/Spoon- serving, with 2" round bowl, 7" length, monogrammed, approx 2 oz troy. 3/Sugar spoon, engraved, oval bowl, 6 '/a inches, same pattern as #2 spoon. Approx weight is approx 1 oz troy. Misc Pattern Sterling Pieces: 1 /small ladle- 5 "length with oval bowl, plain design,. approx 2/3 oz troy. 2/ Sterling ice-tea spoon, 8 5/8 "length, monogrammed - "ETD", approx %i oz troy. 3/Plain teaspoon, engraved "JCP, approx weight is 1/3 oz troy Also: 4/silver, "SW Lee"spoon Lucy Andy Lucy Lucy Andy Sterling ~ Three sterling serving Flatware spoons- 6 3/4" length, approx total weight - 4 oz troy. Engraved "D", oval bowl. Also one serving fork, sterling, 7 3/8 inch length, four tines, engraved "FTS" approx weight is 1.1 Sterling Spoons tro oz. Twelve small soup spoons, round bowl, sterling, 4 7/8" length. Approx weight is 6 oz troy. Sugar Shell Sterling spoon- sugar with Spoon berry design, 5 3/4 inches, engraved "FTS" approx Miscellaneous wei ht is % oz troy. Misc Flatware: Sterling 1 /Master Butter- Alvin Flatware Silver, "Bridal Bouquet" patter, - 61/4 inches, approx 1 oz troy. 2/ S Kirk & Son- 2 tined, pickle fork- repousse design, approx % oz troy sterling, 4 3/8 inches. 3/ sterling teaspoon, engraved "E" 5 1/4 " •~ , approx %Z oz troy. 4/ S Kirk & Son cheese scoop, Engraved "FCD", 6 7/8 inches, approx 1 %4 oz troy. $80.00 $100.00 $45.00 $75.00 Misc Sterling Sterling Flatware: $45.00 Flatware 1 /One teaspoon (bent) engraved-"FCD", S 5/8 inches and weight of approx 1 /3 oz troy. 2/ Two sterling spoons, 5 %2 Inches, approx 2/3 oz troy total weight. 3/ Sugar Tongs- made by C R Boas , 4" length, and approx weight of 1.2 troy oz. Andy Miscellaneous Miscellaneous: $40.00 Flatware/Sterlin 1 /Four coffee spoons, g and Plate plated, engrave "HC". Approx 3 '/4 inch length. 2/ Lemon fork- KTW sterling, 3 prongs, 4 3/4", straight tines, approx 1 /3 oz troy sterling. 3/Lemon fork- 3 prongs, flared tines, 4 '/z inches, approx weight 1 /3 oz troy sterling. 4/ Pickle Fork- Royal Danish, sterling , 5 3/4 inches, 3 tines, flared, approx 3/4 oz troy silver. 5/Sterling, open weave pattern nut spoon. Slight damage, monogrammed 4 5/8", 2/3 oz tro silver. Lucy Misc Spoons Two sterling spoons - 5 20.00 3/8" and 5 7/8". One coin silver spoon, 5 5/8 inches. Total weight approx- 1 oz tro . Andy/Lucy Five Sterling Sterling spoons, 8 '/4 inch $50.00 Serving Spoons each, engraved with "FCD", plain style. Each weighs slightly over '/Z oz troy for a total weight of 2.8 oz tro . Lucy Tiffany & Co. Sterling spoons -12 pcs, $500.00 Sterling Spoons monogrammed"FCD", 5 7/8 inch length. Total wei ht a rox 15.1 oz tro . Lucy Sterling Dessert Six dessertlsoup spoons- $75.00 Spoons (Soup) A.S. Towell & Co.- 1902, velvet purple case, 5 3/8", not monogrammed, approx 5 oz troy silver total wei ht. Andy Sterling Serving Engraved sterling silver $130.00 Plate serving plate "FCD", 10" diameter, damaged. Pierced ed a desi n , 11.02 oz troy silver approx weight. Made by "P.S. C." Andy Sterling Bowl Caldwell & Co. , monogrammed sterling bowl. "FCD" Has some pitting, 7 3/4" diameter, approx 10 oz troy silver wei ht. $145.00 v ` REE~T HILLS ~~~ ~ .. ~~Ju.; ACICTION CENTER, INC. 794 Kurtz Mill Road Mohnton, PA 19540 Phone: (610) 856-5000 ~ FAX: (610) 856-9611 June 9 and 26, 2009 Frances Everhart Estate 1417 Brandton Road Mechnicsburg, ~Pa. 17055 Personal Property Appraisal BASEMENT Childs Rocker Kenmore tank sweeper Empire Chest 2 door Bookcase Arm chair Dresser Print Toboga n Fan Framed Wallace Nutting. BEDROOM Slant front desk Table Flatscreen TV Arm chair BEDROOM Single bed , Cherry dresser Sheraton table Love seat ~ ~~ Double bed Wall mirror LIVING ROOM Uphol. Lounge Coffee table Shelf clock DINING ROOM Martha Washington sewing stand Low-Boy Wall mirror Page 1 of (2) 20.00 20.00 sB ~d 50.00 s.~.~ 100.00 s•~" 10.00 20.00 - 5.00 s•~°~ 20.00 5.00 50.00 s•~a 100.00 50.00 s'~d 100.00 r•~.r 10.00 10.00 40.00 75.00 25.00 10.00 S•~a 20.00 20.00 10.00 20.00 1Q0.~0 125.00 50.00 .S~ e ~~/e L .~ ~ ~,~. 3 GARAGE Book case Desk Cherry chest drawers Jelly cupboard MISC . Textiles Pr. Sterling candlesticks 12 Sterling salt spoons Le nix vase & dish Limoges cup & saucer 3 Sterling pitchers 2 Sterling creamers Small Sterling bowl Misc. Cut Crystal pcs. Min. High Chest Stemware & Deserts Limoges Cake set Misc. press crystal Misc. glassware & China Less: Items Sold TOTAL Remaining Personal Property at Appraised Value Appraised by: GREEN HILLS AUCTION 794 Kurtz Mill Road Mohnton, Pa. 1940 July 29, 2009 Samuel M. Ferraro Auctioneer & Appraiser 65.00 75.00 75.00 25.00 40.00 2.5.00 35.00 15.00 10.00 100.00 25.00 25.00 50.00 75.00 20.00 20.00 15.00 40.00 $1,800.00 385.00 .$1,415.00 Page 2 of (2) !1 G REEhI HILLS AUCT I Olu I hIC. 794 KURTZ MILL ROAD, h~IOHhITON, AA 19540 ~* ~~ r~. :. _ . p`HOhIE : 610-856-5000 ~/~/09 - -CONSIGNOR STATEMENT - - PAGE 1 CONSIGNOR Pq.IMBER : 17 1 :ESTATE /FRANCES EUERHART AUCTION NUMBER :090830 WACHOVIA BANK PA 6499 600 PENN ST. P. D. BOX 1102 READING, PA 19603 (610) 655-1131 RRDD ITM CODE NO. ------ ITEM DESCRIPTION ----- INV -- N0, QTY UNIT PRICE TDTAL COI~IISSION SELLERS RESERVE -- ----- _--- ------.~ _ _ M PRICE ANT ~ NET AMOUNT AMOUNT BIDDER # } 1 PR. OVAL FRAMES 1 ~~ -'---~-- 3 SAMPLER 1 4.00 250 00 4. ~ 25% 1.00 3.00 .0g 1 73 TABLECLOTH 1 . 12 50 25.00 25% 62.50 187.50 .00 39 74 INDIAN WALL PANEL - R. ROBE 1 . l i 00 12.50 25% 3.13 9.37 . ~ 145 1 89 FR. WAI.LACE NUTTING 1 . 32 50 6.1.00 25% 2.75 8.25 .00 159 3 161 CANDLESTICKS -TABLE LAt~ 1 . 3L. 50 25% 8.13 24.37 , 00 1 162 BODK -PAINTINGS 1 7.00 7.00 25% 1.75 5.25 .00 1 3 163 FR. PRINTS 1 4.00 2 00 4.00 25% 1.00 3.00 .00 294 1 164 FR. ETCHINGS 1 . 50 ~ 2.00 25X . 50 i. 50 , ~ 1 165 LDT CELLULOID ANIMALS 1 • ,42.50 25% 10.63 31. B7 .00 1 166 TRAY LOT -MISC. SMALL 1 ~' S® 27.50 25% 6.8B 20.62 .00 101 AS ANNOUNCED 6.00 6.00 cc^5% 1.50 4.50 .00 130 _ 167 PLATES 1 168 2 CANES 1 4.00 ~ ~ 4.00 25% 1.00 3. ~ . 00 101 169 REFRIGERATOR 1 . 35.00 25% 8.75 26.25 .00 49 170 LOT SPODE PLATES 1 3.00 3.00 25% .75 2.25 .00 284 ~ 171 FR. PRINT 1 17.00 17.00 25% 4.25 12.75 .00 101 180 SHAPES 1 1.00 1.00 25% .25 .75 .00 1 184 BAMBOO SET 1 1.00 1.00 25% .25 .75 .00 301 1 200 2 LADS i 25.00 25.00 25% 6.25 18.15 00 183 203 PR. ALABASTER LAMPS i 2.00 2.00 25% .50 1.50 . 00 1 ._...--208 h~FIOG. ~ DR. LIBRARY TABLE 1 130.00 85 00 130.00 25% 32.50 97.50 . .00 145 210 G/F FARM PRINT 1 . 105 00 85.00 25% 21.25 63.75 .00 41 217 CDLOR TV -VCR - REPIOTE 1 . 10 00 105, 00 25% ^ 26.25 78.75 .00 167 225 UCR - DVD PLAYER 1 . 20 00 10.00 cc 5% 2.50 7.50 .00 181 227 hIAPLE H/B - BEDDItJG 1 . 37 50 20.00 25% 5.00 15.00 .00 97 ~ WALL PAF~(. 1 . 2 00 37.50 25% 9.38 28.12 .00 139 230 DAK DRY SINK 1 . 35 00 2.00 25X " . ~ 1.50 .00 s21 231 QIS BEDDING 1 . 45 00 35.00 c 5% 8.75 26.25 .00 290 232 Q/S CF~RRY HEADBOARD 1 . 25 00 45.00 25X 11.25 33.75 .00 183 233 MAH~. TABLE -CHAIRS 1 . 60 00 25..00 25% 6.25 18.75 .00 54 254 G`~.DR TV -REMOTE 1 . 60.00 25% 15.00 45.00 .00 41 259 DBL. BED 1 1@. 00 10.00 25% 2.50 7.50 .00 i8 279 OR. RUG 1 80.00 80.00 25X @ ~ 0.00 .00 316 AS FUVNDUYCED - AS I S 45.00 45.00 25% 5 : 3 3.75 .00 cc^84 290 PTD. Ci~ST DRAWERS 1 291 FR. WATER COLOR 42.50 42.50 cc^5X 10.63 31. B7 .00 167 i 30.00 30.00 25% 7.50 22.50 .00 309 CD NTINUED .~ c ~~ o~dle ~ ,L ~C/ri GREEN HILLS AUCTION INC. 754 iiURTZ MILL ROAIa, hr10Ht~lTON, PA 19540 PHONE: E1O-855-5000 09!25/09 - -CONSIGNOR STATEMENT - - PAGE 2 CONSIGNOR tdUMBER : 17 NAME :ESTATE /FRANCES EVERHART A!JGTION NUMBER ; @9@83@ WACHOUTA BANK PA 6499 600 PENN ST. P.O, BOX 1102 READING, PA 19603 {610f 655-1131 PROD ITM CODE N0. ------ ITEM DESCRIPTION --- INV ---- ND, QTY UNIT PRICE TOTAL COMMISSION SELLERS RESERVE -----~----------------------------------- ---------~ PRICE ~IOLlNT ~ NET AMOUNT At;DUNT BIDDER # c 3 LAMP TABLE 1 - -- -- --------- -- --------- --------- 294 NESTING TABLES 1 2.00 ~. 00 25% . 50 1.50 . @0 139 235 M/T COFFEE TABLE 1 1 • @@ 1 • @@ ~% . ~ . 75 . @0 327 319 K/S TABLE 1 15. @@ 15. @@ 25% 3.75 1 i. 25 .0@ 327 322 FILE GABIFlET - V. BENCH 1 10.0@ i@. @@ 25% 2.5@ 7.50 . @@ 327 R/B CHAIR 9.00 9.00 25% .2.25 6.75 .0@ 327 323 REFRIGERATOR 324 TWD ODOR BOOKCASE 1 120 @@ . ~ 12@. @0 25% 30.00 90.0@ 00 139 332 AIR GONDITIDtJER 1 i , 6c. 5@ 62.50 c"5% 15.6? 46.87 . .00 327 333 M/W OVEN 1 5.00 5.0@ 25% 1. c^5 3.75 .00 36 334 UIC REFRIGERATOR 1 5.0@ 5.0@ c^5% 1'~5 3.75 ..0@ 18 340 METAL CABItdET 1 55. @0 55.00 2`% 13.75 41.25 .00 67 2002 SWEEPERS -LUGGAGE 25.00 25.00 25% 6.25 18.75 . @@ 309 2003 LUGGAGE RAC~;S 1 1 5. @0 5.00 25% 1.25 3.75 . @0 59 2004 TILE TOP STAtdD 1 1~' ~ 19.00 cc^5X 4.75 14.25 . @@ 271 2067 PRINTS 1 2• @0 2.00 25% . 50 1.50 . @@ i 2118 LADDER -TOOLS -LUGGAGE 1 25.00 25.0@ 25% 6.25 18.75 .@@ 85 2173 PRINT - MIRfiOR 1 2.00 2.0@ 25% .50 1.50 .@@ 285 2191 BOX LOT 1.00 1.00 25% .25 .75 .0@ 1 2192 SWEEPER 1 1 5.00 .5.00 cc^5% i. c^5 3.75 . @0 271 2193 AIR COMP - S. MALL -LOT 1 9.00 3 00 9.0@ 25% 2.25 6.'r5 .0@ 59 2194 BAG CHAIR -MISC. -MED. LDT 1 . 25 00 3.0@ 25% ,7S 2.25 .@0 3@1 2195 FANS 1 . 25.00 c % 6.25 18.75 . @@ 302 219E BAL. TABLE LOT 1 3.00 3. @0 25% • 75 2.25 .00 187 2216 BOX LDT -FLOOR 2 9.00 9. @0 c25% 2. c25 6.75 .0@ 73 2217 BOX LOT -FLOOR 1 1.00 14. @0 c^5% ? ~•~0 10.50 .00 277 2218 BDX LDT -FLOOR 7.00 7. @@ 25% 1.75 5.25 .00 284 2219 BAL. BOX LOTS - FLOOR 1 1 4.00 4.0@ 25% 1.00 3.00 .00 276 c^22@ BDX LDT - BDDKS 00 5• 5'0@ c5% 1. c5 ~' .,, 7,, ` • 0@ 291 2224 TABLES - P• TANK 1 ~• 00 c5~' 7.50 22.5@ . 00 291 22c^9 LDT PDRCN FURNITURE 8.00 8.0@ 25% 2.00 6.0@ . @@ 167 2231 GAS GRILL 1 1•@0 1•@@ cc^5% . 25 •75 . @@ 301 2232 PATIO TABLE - GhAIRS 1 1 2.0@ 2.0@ 25% .5@ 1.50 .0@ 284 2233 TRASH CAN -WHEELS 2' @0 2• @@ 25% ~ .~0 1.50 .@D ,., c9@ c^^234 c^ TRASH GAtdS -CART 1 1 5.00 5.00 25% 1.25 3.7~ .0@ 47 lE. @0 18. @@ 25% 4. ~0 13.50 . @@ 47 1 CDNT I tdUcD D?!25I09 - -CONSIGNOR STATEMENT - - GOPlSIGNOR NUMBER : 17 h~ME : ESTATE I FRANCES EVERHART WACHOUiA BANK RA 6+99 64~ PEiv'N 5T. P. O. BOX 11©c READING, PA 15603 1610! 655-1131 PROD ITt4 INV UNIT TDTAL CODE N0. ------ ITEM DESGRIPTIOP! ----- N0. QTY PRICE PRICE ----------------------------------------------- --- - PAGE 3 AUCTION NUMBER : 09Q~830 COt~IISSION SELLER'S RESERVE AMOUNT NET AMOUNT AM~JNT BIDDER # TOTAL GROSS SALE AMOUNT ACTUAL SALE5 TOTAL LESS COMMISSION COMPLETED : YES NO TOTAL NET PROCEED5 TOTAL ITEMS: 69 TOTAL DUE TO SELLER AVERAGE ITEM COMMISSION AMOUNT NOTE :GRANGE CONSIGNOR # 158 TO GREEN HILL5 AUGTIDN 3 =BIDDER OF THIS ITEM IS ON ACGOUrIT. 1, 762.50 1, 762.50 44@. 66 1, 321.84 1, 321.84 6.39 ~ M&T Investment Group M&T Bank, One M&T Plaza, Buffalo, NY 14203 August 11, 2009 Wachovia Bank, N.A. C/O Kim E. Garrett PA6907 Post Office Box 3959 100 North Queen Street Lancaster, PA 1760 RE: Frances D. Everhart -Trust of Carl Willis Davis AU~18~ Dear Ms. Garrett: Enclosed is the trust agreement that you have requested for the Insurance Agreement with Carl Willis Davis (1154290806). There is no accrued income due to the Estate of Frances D. Everhart. If you have any further question(s), I can be contacted at the address and phone number below. Sincerely, ~~_ Brendan Keefe M&T Investment Group 1-800-278-5141 bkeefe C~ mtb.com T ,Le ,r, 9 INSIIRANC$ TRIIST ~. w ~. w w w .r w r ~r w w r w `ti.~''' l.Gl.. .. T~iiB ruGRb~YoRT sssrd• is duplicate tAis 21st day o! lGgr 18x'!, by sud bstweea CARL WILLIS D~PIS, of the City of 8arriebur~, Pa., (heseiaaster oalled the Settler) and the IaADPBDI Idd'OSIT TRUST COI~J-bTY, 8>trrisbsurg, 8a., (hereine,ttsr galled the Trlptee) . 1rY'Pl~&S9F?H s FIRE! rrw~ The Aettlor hereby aerigsse, tra:~aterr and sets over usato the Trustee sad its suooeesore, all the life iassaranoe pa]biae desocibsd sad set forth is the atta+ohed soheduL, which is ride a pant hereof. TQ HAYB AED TO HOIa unto the Trustee asad its suooessors apd aeeigits, is trust, harover, for the following uses sad purposes: 1. T'ha ?ruatse shall hold the said polieies trithos~t asst' obligation of aip- nature is respsot thereto other than the sslbbsepi~ thereof during the litre of the Settler, and Hiles hie death, or when ~ of the said policies shall ham esAtursd, to use its best ettorEs to oollsot a~ and all suseA of se~oaey payable thereander end whew so oolleoted to old as~d iarrrt acid slims or sssoavY as a trssst tussd (or add the saes to asgr trust fund already exirtlasg hereunder). aub~eot to the protieioas hereof. P. The trustee shall and sill iaa-est, reinvest as~d keep i~arsrtei ail o! the said et~e o! ssoney oosaing into its posssssLon is such mortga6es or other ~ good iaeove producia~ asattritiea as it sexy aeleot, aaci atler dedssobit~g loam time to time ail p:oiler coats and eapsnsss of said trust, together rith a ~ reasonable annual oosgpesssation to raid Trustee for its serTiess, shall pay ~ the i~scosse thsrso! as lollosres {a) To ET~I. T48RItiGTaA DAYI9, wit! of the Settler, all of the stet iaaama ariaiag lYom this trust, or ao mnoh thereat ae she aap- deesa asoeasary, is quarter or sem~iasmusl inrtallsaents, or at such other times as way be agreed upon, so long as she liye• sad rsmaixss usmsarried, !or the support of herself asld the daughter of the Settler, pSexCF~S CARLOTTI. A>VIB; and, is ease of ashy serious esrrgoney, or it the inoosos should sot be sallioie~ ter the proper arsd oomtartabla support of the raid wits sad dass6htsr, the Trustee is authorised to pay to her oat of the principal tuad eo ssuoh as sssa~ eeess szsoeasary for their aoatort; snot: paysoeate i>wotr the principal tlsnd, however, ,are is ao eveAt to redoes the principal t'tmd below ass aewtiwt squiraleat to setenty-li~eper neat. vt the ortgiaal emow~t o3 auoh prinvipal sad guy additions thereto bj- tha laYt will arsd tsetwsent of the 8ettlor, or other+-ise. (b) Upon the death or remarrisge o! the wife of the Settler, the ast iaoasse shall be paid to the said daughter o! ishe Sett3or durisag hsr late Lima, sad in rise of aspr essergeoaoy or other oeuse that assay a vem to salon it ,seoessery, so auoh of the grinoipai >Aay bs used by tiss ?rustee as the Trustee sai~y deea proper for har ocoatort, euoh paymesata tkan the priaoipa2 itmd~ hvwsver, are la no ere:st to reduce the priaoip.-1 t+trid below the asaaunti lined is paragraph (2a) herein. 3. Upon the death of the dessghtsr of the Settler, the principal sum then reseainissg is the posression of the ?rustes shall bs sub~eot to susy last wi].1 sad testamsstt which ehs sray leans, properly disposing of the lltod. Xt she should itiil to properly dispose of the tssad by a last will sad testasstesst, the tlsad ie then to go in equal shares to her then sur~itlag clsildren, and it >LO children should eursri~-e her., then to Ilse tiro brothers of the Setblor, Roier lloloott Dav~ia sad Ellsworth Davie, share and share stiles, should they be liYing. It' Hat then 1171a6. 1 i .~ .k _~ 1 t ;~ ~~G~ q ~J s the share o! sash dsoedeat ie to go to hie ohildrea, apd i! no children, thsa to the susviYOr o! the said braF.hers or hie ohiidren. 4. the 8ettlor direots that the Dwphia Deposit ?reset Caepat~, of Harrisburg, Pa. shall be ~uardiaa o! hi• datthtar, F&l~C~ CARLORTA DlPI3, iA ossa she should beoofDe s diseot bsnetio3~ary hereaader by reasoa o! the death of bet sathsr before she rsaohes the age e! treaty-o»s pea», eo that asq iaoame to which she mispt bs eatitled before rsaahinE the age o! t~snty-once pears stay be used !or her proper oaieftensaos, aducatioa amd support. 6. The swirl llsad sha31 bs !free from the dsbbr and oblsgatioos~ o! / ~TSSL TC~i'Oll DLVIS. wile of the 8ettlor, sad FHII[CSS CARIA?tA DL4I8, dau~htsr o! the Settlor, apd the Trustee is prohibited lyram ssooge,ising say attaehe~sats or sseigamate, nor sha11 the T~stiee allow aigl antieipatioa o! the payments hersu:der, a:Dept as speeitioaily praridsd is the lore6oia6 Parabraphe, bio~t shall ira].1 caeae pay direat7,y to the beneficiaries hereunder, esaapt dsrina their minority. 8. The 9ettlor shall haeo the ri6ht, at say ties duri~og his lice, by as inabrtmsut !.n writing umd under hie hand sad Beal, to e-lter os cancel this aarameat in .hole end its part, proTided the duties and obli6ations o! the Trustee stall sot bs materially ohat~ed withalit its oaassfat, and it is aspressly agr+sd that the 8ettlor shall have the right to pledie an, o! th• insuraao• policies aotsred herein as ooiiateral om a loss or to surrender sems to the eomparq !or auh, aitbout the Trustee hersifn 3oiniag is such loss or Dash susrsader. I~1 ~7ITgE88 li~Id;Op, the patties hereto have duly ezsauted there pteseots in dup2ioate and aelirsrsd the same tha day a~ year first abuts erritte~a. Aitasss Attester~ 4~G~ rr acts ary (9ElI.) DaCplilB D8~!'08IT ?R~'! COfAdHY ~r..~ set. -r~~~.a.rr~1 ~~q _.,. ..._1 . r51~}-3Yy~(, ~z AGREEMENT made this Q day of f . A. D. 196Q, between ETHEL T. HUNT, of Harrisburg, Pennsylvania. ae "Do r", and CENTRAL ~ TRUST CAPITI4L BANK, of Harrisburg, Pennsylvania, and BRUCE M. HASSINGER, as "Trustees", witnesseth; THAT, whereas the Donor desires and intends to create an irrevocable trust, not su ject to modification, for the benefit of her daughter, FRANCES D. HASSINGER, and her grandchildren, LUCY TRUMBULL HASSINGER and BRUGE ANDREW HASSINGER, FOR GOOD AND VALUABLE CONSIDERATION, the Donor hereby conveys, assigns and delivers to the Trustees the property described in Schedule "A", annexed Hereto, together with other property that hereafter may be added to the trust to be held in trust upon the following terms: FIRST: The Trustees shall invest and reinvest the fund, collect the income therefrom and pay the net income, Quarterly, to the Donor's daughter, FRANCES D. HASSINGER, during her lifetime. Upon the death of the Donor's daughter the corpus of the trust shall be divided into two equal parts. (A) One part for the benefit of the Donors granddaughter, LUCY TRUMBULL HASSINGER. Should Lucy Trumbull Hassinger be a minor at the time of the death of Donor's daughter, then the income on her share of the trust shall be allowed to accumulate during her minority and upon her attain- ing the age of twenty-one (21) yeaxs the Trustees shall pay the corpus of the trust and any accumulated income thereon directly to Lucy Trumbull Hassinger. ~c~G~~ G L~ ~~ ~.~ /o (B) The other part for the benefit of the Donor's grandson BRUCE ANDREW HASSINGER. Should Bruce Andrew Hassinger be a minor at the tim e of the death of Donor's daughter, then the income on his share of the trust shall be allowed to accumulate during hie minority and upon hie attains ng the age of twenty_onQ (z1) years the Trustees shall pay the corpus of the trust and any accumulated income thereon directly to Bruce Andrew Haaeinger. (C) Should either of Donor's grandchildren predecease Donor's daughter or die before distribution of the corpus of this trust, then his or her share of the corpus of the trust and any income accumulated thereon shall be paid to his or her issue living at the time of his or her death. (DI Should either of Donor's grandchildren die without leaving surviving children, as aforesaid, then his or her share of the corpus of the trust and any income accumulated thereon shall be added to the share of the surviving grandchild and shall be held and distributed by the Trustees as provided with respect to the original corpus of the trust established for him o r her. (E) Should both Donor's grandchildren die without leaving issue to survive, then the corpus of this trust and any income accumulated thereon shall be paid to the heirs and next of kin of Donor's daughter, Fiancee D. Haseinger~ under the laws of the Commonwealth of Pennsylvania. provided that in no event any of the proceeds of the trust, either income or principal, be paid to Ethel T. Hunt. -z- i%'~` -... (F) During the minority of the Donor's grandchildren, the Trustees may, in their discretion, apply the net i~icome or so much as it deems proper toward the education, travel expense or any emergency requiring financial assistance, of Donor's grandchildren and may accumulate any remaining income. In the event the Trustees shall determine that the income from the trusts shall at any time be insufficient to adequately provide for the education, travel expense or any emergency requiring financial assiat- ante, of Donor's grandchildren, then the Trustees in their discretion shall apply to the use of Donor's grandchildren such sums of the principal of the trusts as may be necessary. ~G) In applying income or principal the. Trustees may make such payments to a parent or guardian or to an adult person with whom such beneficiary resides. The receipt of such parent. guardian or person with whom such beneficiary resides shall discharge the Trustees with respect to such payments and the Trustees shall not be responsible for the application of such payment by parent. guardian or person with whom the beneficiary resides . SECOND; 'The Donor or any other person shall have the right, at any time, to deliver to the Trustees additional property or cash which shall be subject to the term s of this trust. • TURD: The Trustees shall have the following powers and discretions in addition to any conferred by law; • -3- .. ~ .. ... ~, ,.... , v., : , ~. ~. ,,. ~ .. f I ~ ~ ~ ~ (A) To retain the property described in Schedule "A" and any property added to the trust fund without liability for any decrease in value. (B) To Bell or exchange any property comprising the trust fund and, without being restricted to property authorized by the laws of the Commonwealth of Pennsylvania, or of any other jurisdiction, for trust investment to invest in any kind of property whatsoever, real or personal, whether or not productive of income and without regard to the proportion that such property, or property of a similar character held, may bear to the entire trust fund. (C) To refrain from voting or to vote shares of stock owned by the trust at stockholders meetings in person or by apeeial, limited or general proxy, however without power of substitution, as it shall deem best. (D) ,To make any division or distribution required by this agreement in cash, or in other property. real or personal, or undivided interests the rein, or partly in cash and partly in property. The above provisions shall also apply to any income which the Trustees may be authorized or required to accumulate and to property constituting investments of accumulated income. FOURTH; All legacies, shares and interests in the trust, whether principal or income, while in the hands of the Trustees shall not be subject to attachment, execution or sequestration for any debt. contract, obligation or liability of any legatee or beneficiary. and shall not be subject to pledge, assignment. conveyance or anticipation, and the personal receipt by such legatee or beneficiary shall be the sufficient and only discharge of the Trustees. - 4- ~° "' FIFTH: This trust is irrevocable and shall not be modified in any respect. ~~_ ~IN WITNESS WHEREOF, the Donor has hereunto set her hand and seal, and the Trustees have caused this agreement to be signed, the corporate seal of Central Trust Capital Bank to be affixed by its authorized officers, as of the date first above written. ATTEST: Secretary J • ~ SEAL) Donor `~'- CENTR RUST CAPITAL BANK By Vice-President r Trustee -~- ~,~ ,~- SCHEDULE "A" Three Hundred Fifty (350) eharee of General Electric Corporation Common Stock _,,,•_,~ KEEPER WOOD Al~,~~ RAHAL, LLP ATTQRNEYS AT LAW CAMP HILL, PENNSYLVANIA 1701 1 r s 15 ~3~~~~ GL A~IENDEI~ .~NA~ RES"~'A.'I'~D I~'RANCES D. EVERHART REVOCABLE TRUST R. AGIZEEMENT 4F TRUST made this ~ 'day of ~ 200, by FRANCES D. EVERHART, of Lower Allen Township, Cumberla County, Pennsylvania, as Grantor, (the "Grantor"), and FRANCES I~. EVERHART and VI/ACHOVIA BANK, NATIONAL ASSOCtATION as Co-Trustees (hereinafter collectively referred to as the "Trustee"). WITNESSETH: WI3EREAS, Grantor, then named FRANCES D. HASSINGER, and Hamilton Bank (predecessor to WAGHOVIA BANK; N.A.), entered into,a Trust Agreement dated February 2, 1983, which was restated January 29, 1985 and amended by Amendment dated December 7, 1998; and WHEI~.EAS, Section TEN of the Trust Agrecme nt provided that the Grantor reserve the right to alter or divest the interest or change the beneficiaries of the rl'rust without limitation in any respect; and WIiEREAS, Grantor desires and Trustee is agreeable to an Amendment and Restatement to the Trust Agreement as previously amended. NQ~'V THEREFORE, GI•antor and Trustee do hereby amend and restate the Revocable Agreement of Trust as follow: ARTICLE I: Continuation of Trust.. Trustee agrees to continue to hold and administer the property subject to this Trust (the "Trust Property") and any additions to the 'trust Property, v~~hich property is currently a part of 1~l'achovia Account No. 1519137715, as Trustee, IN TRUST NEVERTI•iELESS, for the uses and purposes set forth in this Agreement. ~'G~~~/~/~ G ~~~~f ~ ~o `~~ l~_ _ ---.. - ---- - - -- _ _ - -- -- -- - AR~'I_CLE II: Family Information. Grantor is married to ~~VILSGN C. E~~ERHART, but Grantor intentionally makes no pro•-ision for him, not from lack of affection but rather pursuant to the provisions of their PreMarital Agreement. Grantor has two children: BRUCE ANDREW I-IASSINGER and 1JUCY TRUMBULL HASSINGER. These are described in this Agreement as "Grantor's children" or as "a child of Grantor's." An1- person born to or adopted by issue of Grantor is to be included as issue of Grantor. Provided, no adopted person shall benefit under this Agreement unless the order or decree of adoption is entered before the adopted person attains the age of twenty-one (21) years. ~R'i'ICLE III: Durin Grantor's Lifetime. During the lifetiu~e of Grantor: (a) Income to Grantor. Trustee shall manage and invest the Trust, collect the income and pay over to Grantor so much of the net income as Grantor requests fruna time to time. Income not distributed shall accumulate and be added to E~rincipal. (b) Income for Needs. Trustee rrlay also expend so much of the net income of the Trust as may be necessary and/or advisable in order to provide support and maintenance, including health care, hospital, nursing and nursing Home care for the Grantor. (c) l~nlimited P~•incit~al to Grantor. During the lifetime of Grantor, Trustee shall pay to Grantor so much, even if all, of the principal of the Trust as Grantor may from time to time req~~est in writing. {d) Principal for Needs. 'Trustee may also expend so much of the principal of tl~e Trust as may be necessary and/or advisable to supplement Grantor's i~icome in order to provide support and maintenance, including health care, hospital, Nursing ~~nd nursing home care for the Grantor. -2- ARTI CLE I V of Grantor: Lleath_o~' Grantor. Upon and after the death {a) Payments tQ Estate. Trustee shall pay over to the Executor of Grantor's estate so much of the principal :is shall be required to pay all specific bequests provided in Grantor's 1XFi11 and inheritance acid estate taxes, funeral and administration costs which may be incurred v~~it-li respect to Grantor's estate. (b) Division into Z`rusts. Trustee thereafter shall divide the remaining Trust Proper. ty, proceEds fiom or on account of insurance policies, and any other assets paS-able to Trustee (collecti~-ely the "pri.ncipal") into two (~) equal parts, each of which shill be held in trust and constitute a separate 'T'rust Fund, to be knowzi as "The Bruce Andrew Hassinger Trust" anti "Tlie Lucy Trumbull H;~ssinger Trust". These separate Trusts shall be administered and distributed as provided in this Agreement. ARTICLE V: Ouerative Provisions of Trusts. Bruce Andrew Hassinger is the "$eneficia~•y-" of The Bruce Andrew Hassinger Trust, and Lucy Trumbull Hassinger is the "Beneficiary" The Lucy Trumbull Hassinger Trust. The follo~ti-ing provisions shall apply to each of The Bruce Andrew Hassinger Trust and The Lucy Trumbull Hassinger Trust: (a) Income t:c~$enefic;iar~-. The Trustee shall pay to the $eneficiary in convenient, at least annual, installments all of the net income. (b) Princina.l for T3eriefici~~ry. The Trustee shall also pay to or foi• the benefit of the leneficiary so much of the principal as the Trustee, as is necessary, in the discretion of the Trustee, foi• the proper su~~port, maintenance, a~~d health care of the Beneficiary, after taking into account other resources ~~vailable to the Benefici~iry. -3- (c) Lin~ited Right o!' V~'it:hdrawal. The Beneficiary shall have the non-cumulative right to withdraw FIVE THOUSAND ($5,000) DOLLARS from the principal of her Trust during each calendar year. If the }3eneficiary is living on the last day of each year, the $e~ieficiary shall also have the right to withdraw an amount equal to five (5%) percent of the net market value of the principal on the last day, less the amount, if any, previously wii;hdrawn during the taxable year. The Trustee shall make this I~ayn1ent within thirty (30) days of the close of the year. This right of withdrawal is non-cumulative and may be exercised only in writing delivered to the Trustee within thirty (30) day-s prior to the last day of each calendar S-ear. (d) Sneciz] Power of Appointment. Upon th~l death of the Beneficiary, the Trustee shall convey and pay over all of the remaining assets of his Trust to one or all or less than all of Grantor's issue, or charitable organizations described in Sections 501(c)(3} and 2055 of the Internal I~.evenue Code, as amended fzom time to time, in the amounts and in the estates that the Beneficiary directs, either by instrument filed v~rith the Trustee during the Beneficiary's lifetime, or by the Beneficiary's V~ill. If at the time of :Beneficiary's death, Grantor has no then living issue, the Beneficiary play exercise this Power of Appointment in favor of any person other than the Beneficiary, his or her estate, or creditors of either. - a Notwit;hstaiidin~~ the foregoing, for any Trust subject to this Item which has an iilciusion r~~tio for purposes of the federal generation-skipping transfer tax of more than zero, the Beneficiary may also appoint so much of the remaining principal i;o the creditors of the Beneficiary or to the creditors of the estate of the .Beneficiary as the Beneficiary may- direct in writing, either by i~astrument filed with the Trustee during the $eneficiary's lifetime or by the Beneficiary's Last Will and Testament. -4- This power of appointment may only be exercised by a written instrument specifically referring to this power. (e) failure to Exercise Power of Aupaintmer~t. if this Power of Appointment is not exercised by the $eneficiarS-, dt-ring the Beneficiary's lifetime, or in the Beneficiary's 1~Ti11, then upon the death of Teneficiary, the Trust shall terminate and the ~'rustee shall pay the assets of tl~e Trust to the there living issue of the IlenEficiary, per stirpes. However, if any issue: has not attained the age of thirty-five (35) years at the time of distribution, the Trustee shall continue to hold the share for that issue I1~ Tf;,UST, to be administered and distributed as provided in ARTICLE VI. ARTICLE ~~I: Trusts for Issue of a Deceased Child. The following ~~rovisio~is shall apply to a~~y share continued for issue of a deceased child who has not attained the age of thirty-five (35) years (each issue the "Beneficiary" of the Trust for his or her benefit). Thy: Trustee shall administer each share as a separate Trust, as follows: (a) n me. The Trustee shall pay to or for the benefit of the Beneficiary in convenient, at least annual, installments so much of the net income as the Trustee, in t;he discretion of the Trustee, considers necessary for the proper support, maintenance, health. care and education, including college or other post-secondary education, of the Bei~eficiarS-. Income not distributed shall lie accumul~ited and added to principal. (b) Principal. The Trustee shall also pay to ur for the benefit of the Beneficiary so much of the principal as the Tru~tee, as is necessary, in the discretion of the Trustee, for the prober support, maintenance, health care and education, including college or other post secondary education, o£ tl~e Beneficiary. (c) 'permination. Ui}on <<iaainment of: the age of twenty-five {25) years by the $eneficiary, the Trustee shall pay to the Beneficiary -5- one-third ('/s) of the then principal. Upon attainment of the age of thirty (30} years by the Beneficiary, the Trustee shall pay to the Beneficiary one-half ('/z) of the then principal. Upon the attainment of the age of thirty-five (35} years by the Beneficiary, the Trust shall terminate and the 'trustee shall pay to the Beneficiary the remaining principal. (d) Power of Aprioinl.m_e~ ti .Upon the death of the Beneficiary prior to termination of the Trost, the Trustee shall convey and pay over all of the remaining assets of his Trust to one or <<ll or less than all of Grantor's issue, or charitable organizations described in Sections 501(c)(3) and 2055 of the Internal Revenue Code, as amended from time to time, in the amounts and in the estates that the Beneficiary directs, either by instrument Bled with the Trustee during the Beneficiary's lifetime, or by the Beneficiary's Wili. If at the time of Feneficiary's death, Grantor has no then liviclg issue, the Beneficiary may exercise this Power of Appointment in favor of any person other than the Beneficiary, his oz• her estate, or creditors of either. Notwithstanding the fore6oing, for any Trust subject to this Item which has a~~ inclusion ratio for purposes of the federal generation•skipping transfer tax of ;Wore than zero, thE~ Beneficiary nay also appoint so much of tl~~e remaining principal tc~ the creditors of the Beneficiary or to the creditors of the estate of the Beneficiary as the Beneficiary ma}- direct in writing, either by instrument filed with the Trustee during the Beneficiary's lifetime or by the ~Beneficiaiy's Last ~'i'il! and Testament. This power of appointment may only be exercised by a written instrument specif2cally refe~~ring to this power. {e} pistribution YJnor- Failure to B terse Power of ,~pnointmci~t. Should 1;he Bent~ficiary clie before final distribution of -6- r - ... -. the assets of his or her Ti•ust, and without exercising the power of appointment referenced in {dl, then upon the death of the Eeneficiary, the Trust shall termi~iate anti Trustee shall pay the assets of the Trust to the then living issue of the Eeneficiary, per stirpes. However, if any issue has not attained the agE; of twenty-five (25) years at the time of distribution, the Trustee shall co~itinue to hold tl~e share for that issue as Custodian under the Pennsylvania Uniform Transfers to ll~iinors Act for the benefit of that issue. ARTICLE ~rII: Trust Without_~3eneficiaries. If before final distribution of the assets of any Trust established for Grantor's issue, there is no living beneficiary of that Trust, it shall terminate. The assets of the Trust shall be paid to the then living issue, on a per stirpital basis, of the nearest deceased ancestor (with issue living at the time oi' distribution) of the Eeneficiary who is Grantor or Grantor's issue. However, if there is then in existence any trust created under this Agreement for the benefii of ghat issue, the sha~•e which would have been distributed to that issue shall be added t-o the principal of his or her trust, to be administered and distributed as provided in this Agreement. ARTICLE VIII: Failure of Issue. In tl~e event Grantor is not survived by any issue, or in the event there are no issue of Grantox surviving upon the termination of any 'T`rust, the principal shall be distributed to VASSAR COLLEGE, Poughkeepsie, ~1ew York through the Class of I~i38, but without restriction as to use. ARTICLE IX: Additions to Txust. Grantor, or any other person, from time to time, with the consent of Trustee, may make insurance policies on the life of Grantor subject to the terms of this Agreement, or give or otherwise transfer any other property, real, peY•sonal or mixed, to Trustee, t;o be administered and distributed in accordance with the provisions of this .4greement. ARTICLE ~: Spendthrift Clause. No part of the income or principal of the property held under ~~ny Trust created under this Agreement shall be subject to attachment, levy or seizure by any creditor, spouse, assignee or trustee or receiver in bankz•uptcy of any benefici~~rS- p2•ior to actual receipt by the -7- beneficiary of the income andlor the prii~cipai. Trustee shall pay the net income and the principal to the beneficiaries specified in this Agreement, as their interests may appear, without regard to an}~ attempted anticipatio~l, pledging or assignment by any beneficiary, and withot~i; reg~ird to any claim thereto or attempted le~~y, attachment, seirure or other process against the beneficiary. ARTICLE ~"X: Administrative Provisions. Trustee shall possess, among others, the following pov--ers, each of which shall be construed broadly and may be exercised without coLia•t approval, but in a fiduciary capacity only: ta) R,etain Iii-estcnents. To retain any investments Grantor leas at her death, including s~~ecifically those consisting of stock of any bank even if Grantor has named that bank as the Trustee. (b} Vary Ynvestmenta. To vary investments ,end to invest in such bonds, stocks, no~:es, real estate mortgages or securities or~in such other property, real or personal, without being restricted to so-called "legal investments," and without being limited to any statute or rule of law regarding investments by fiduciaries. An institutional Trustee shall have the power to invest in and vote securities with the management of mutual funds affiliated with that Trustee. (c} Division of Assets. In order to divide the principal of a Trust or for any other purpose, including final distr,ibu~tions, Trustee is authorized to divide and distribute personal property and real property partlS~ or wholly in kind, and to allocate specific assets among beneficiaries and Trusts created hereunder so long as the total market value of any share is »ot affected by the division, distribution or allocation in kind. 1'hc Trustee is authorized to make, join in and consummate partitions of lands, voluntarily or in~~oluntarily, including giving of mutual deeds or other obligations, with as wide powers as an individual owner in fee simple. -8- (d) Sell Assets. To sell either at public or private sale any ar all real ox personal prope~•ty severally or in conjunction with other persons, and to consummate said s~:le(s) by deed(s) or other instruments} to the purchaser(s), conveying a fee simple title. No purchaser shall be obligated to see to the application of the purchase money, or to make inquiry into the validity of sales}. The Trustee is authorized to make, execute, <•~ck~iowledge and deliver deeds, assignments, options or other writings as necessary or convenient to carry out the powers conferred upon Trustee. (e) Encum er R,eal Estate. To mortgage real estate, and to make leases of real estate. (f) Borrow Monev. To borrow money from any person, including Trustee, to pay indebtedness of a Trust and taxes, and to assign and pledge assets of Grantor's estate or any Trust therefor. (g) Pay Coats. To pay all costs, taxes, expenses and charges in connection with the administration of a Trust, including a reasonable compensation to agents. (h} Dist ibutions wiishout Curt O der. To make distributions of income and of principal to the proper beneficiaries, with or without court order, iri such manner and in such amounts as the Trustee deems prudent and appropriate. :~ (i) Vote Stock. 'I'o exercise voting rights with respect to securities which form a paxt of any Trust established cinder this Agreement, and to exercise all the bowers incident to i:he ownership of securities. (j) Reorganize. To unite with other owners of property similar to property subject to i;his Agreement to carry out flans for the reorganization of any company whose securities are subject to this Agreement. ' -9- (k) Disclaim. To disclaim any interest in ps•operty which would devolve to Grantor or These Tt•usts b}~ whatever means, including but not limited to the following means: as beneficiary under a will, as an appointee under the exercise of a power of appointment, as a person entitled to take by intestacy, as a donee of an inter vivos transfer, and as a donee undE~r a third-party benefici<ry contract. (I) Tax Returns. Tu prepf~re, execute and file tax returns of any type required by applicaUle law, rind to make all tax elections authorized by law. (m) Employ Advisors. To employ custodians of pxoperty, investment or business advisors, accountants and attorneys Trustee deems appropriate, and to compensate these persons i'rom assets of any Trust under this Agreement, without affecting the compensation to ' which the Trustee is entitled. The power to employ wider this provision shall be deemed to include the power to engage the services of entities affiliated with a Trustee. (n) Divide 'T`rusts. To divide any Trust into two or snore separate Trusts so that the inclusion ratio fvr purposes of the generation-skipping transfer tax shall be either zero or one, in order that an election under Section 2G52(a)(3) of the Internal Revenue Code aoa.y be made with respect. to oize of the separate Trusts,. or for any other reason.• (o) Allocate Expenses. To allocate adrriinistr~~tive expenses to income or to principal, ~~s the Trustee deems appropriate. However, no allocation to income shall bc~ made if the effect of thc; allocation is to cause a reduction in the amount of any estate taY marital deduction or estate tax charitable deduction. (p) Retain Insurance. To retain and to pu~•ch~ise insurance and/or annuity contrac~:s on or .for the life of any beneficiary or any -l0 ~~. person in which a beneficiary has an insurable interE~st, and to pay- the premiums from assets of the Trust. (q) Terminat:e Truss:. To terminate any trust, if in the opinion of the Trustee, the expense of administration of the trust is not justified. Upon termination, the Trustee shall distribute the trust property to the person(s) then entitled to receive or have the benefit of the income therefrom. If there is snore than one current income beneficiary, the Trustee shall. distribute trust assets to the income beneficiaries in the proportion in which they receive income, or if no proportio~i is designated, in equal shares to the income beneficiaries. This power may only be exercised by a Trustee who is an independent Trustee, and this power shall be ineffective to the extent that the effect of the po~ver is to vest in any Trustee or beneficiary a general power of appointment. (r) Other Acts. To elo all other acts in its juclgment deemed necessary oi• desirable for the proper and advantageous management, investment and distribution of the Trusts. ~~TICLE ~Ii: Pay-ment on Behalf of Ben f ciary. The Trustee is authorized to distribute princil}al and/or income in an3- ogle or more of the following ways if the Trustee, in the discretion of the Truster:, considers the beneficiary unable to apply distribut:ians to Lhe beneficiary's own best interests, or if the beneficiary is under a legal disat~itity: (a) To Benefiiciarv. Ilirectly to the beneficiary; (b) To uardian or Conservator. To the legal guardian or conservator of such beneficiary; (c) To Custodian. Tc} the Trustee, or to ai~otl~er person selected by the Trustee, as custodian Under the Pennsylvania Uniform Transfers to Minors Act as to ~~ beneficiary under the age of twenty- five (25) years; :.,~r.._~. ~.~ `,. . .. (d) To a Relative. To a relative of the beneficiary, to e n-~ expended by that relative for the benefit of the beneficiary; or ~a-~. (e) Direct Lxt~endit:urc. By direct]y applying distributio~ls for the benefit of the beneficiary. AR7`ICLE X111: Accountinas. The Trustee, on an annual basis, shall provide each income beneficiary who has attained the age of eighteen (18) years, and the Guardian of the person of any income beneficiary who has not attained the age of eighteen (18) years, statements showing transactions in each Trust established for the benefit of that be~ieficiaz•~~. The beneficiary, or the Guardian of the person of that beneficiary, may waive this eight to receive an annual accounting. The Trustee may, at any time, settle any account, or questions concerning the administration of any Trust established hereunder, by agreement with the then sui juris income and j•emainder beneficiaries of the Trust, i#' legally competent, or if not legally compete~lt, in the Trustee's discretion, then with the G ua~•dian of the person of such beneficiary, the legally competent spouse of such beneficiary, o~- the oldest legally competent relative of such l3enef~ciary who would take a portion of the estate of the beneficiary were the beneficiary to die at that tune intestate under the lave-s of the Commonwealth of Pennsylvania. Any agreement made hereunder shall bind al] persons who may ever have an interest in such Trust, and shall constitute a release and discharge of the Trustee with respect to transactions disclosed in said Agreement. Nothing herein shall be construed to preclude the Trustee from seeking a judicial settlement of any account. r. ARTiCI.E XTV: Survival. Any person who shall have died at the same tune as Grantor, or under Such circumstances that the order of deaths cannot be established by proof, or within thirty (30) days of Grantor's death, shall be deemed to have predeceased Grantor. Any person (other than Grantor) who shall leave died at the same time as ~~ny t:llen recipient of income or under such circumstances that the order of deaths cannot be established by ~~roof, shall be deemed to have predeceased that beneficiary. - 12- ARTICLE X~r: Revocabil?ty• This Agreement of Trust is revocable, and may be modified or amended by written inst~~ument executed by Cxrantor and delivered to Trustee. ARTICLE X~I: '1'~~ustees. Grantor makes the following provisions with respect to Trustees: (a) R~ht to Remove an~Replace Institutional Trustee. At any time when Grantor is no longer serving as Trustee, Grantor's then living children, acting togethE;r, shall have the power to remove any institutional Trustee, provided they first appoint anoi:her institutional Trustee which accepts the appointment. Each income beneficiary who has attained the age of tlurty (30) years shall also have the power to remove any institutional Trustee, provided that the iircome beneficiary first appoints another institutional Trustee which accepts the appointment. (b) Notices Regardiri~ Trustee. Each appointment or removal of a firustee shall be in writing and shad be filed with the court in the jurisdiction which is the situs of the Trust. The written instrument shall be signed by the person having the power to mare the appointment or removal. (c} Delegation. Any Trustee may delegate investment and a related managerne~it functions to another Trustee, provided the other Trustee accepts the delegation in writing. To the extent accepted, the delegating Trustee shall be relieved of responsibility for the investment decisions of the T~•ustee to whom investment and related management functions were delegated. (d} Responsibility. No Trustee shall be responsible for the acts oz omissions of any other Trustee, fie} Acceptance of Office. A. Trustee shall be deemed to have accepted the office of Trustee as to Trust property only to tlae extent it ~3 _ accepts that property by wrii:ten instrument delivered to the donor of the property, and in tl~e case of property passing front Grantor's Estate, to the Executor of Grantor's estate. Should a Trustee ~•efuse to accept property front Grantor's Executox, the Executor shall have the power to select another persc~u to serve as Trustee, o~• to divide any Trust created by this Agreeinei~t (pursuant to the pov~-ei•s granted in ARTICLE XZ(n)} so as to permit one person (or persozis} to serve as Trustee with respect to sonZe Trust property and another person (or persons) to serve as 7'z ustee with. respect to other Trust property. (#~ Rest nation. Airy Trustee may resign upon ninety (90) days written notice to the then income beneficiary anal each adult sui juris remainder beneficiary of the Trust; provided, however, that the resignation shall not become effective until and unle~;s at least one person is then serving as Trustee of the affected Trust. (g) Duty to Investigate. In the absence of actual knowledge of a breach of trust, or inforn~iation concerning a possible breach of trust that would cause a reasonable person to inquirE, a successor Trustee is under no duty to examine the accounts and records of any predecessor Trustee, or to inquire into the acts or omissions of such predecessor, is not liable for ;any failure to seek redress for any act or omission of such predecessor, shall have responsibility only for property which is actually delivered to such successo~~ by such predecessor and shall have a.ll of the powers conferred upon a Trustee hereunder. (h) Compensation. The -C~•ustee shall have Lhe right to receive reasonable compensation for services rendered and reimbursement for reasonable expenses. (i} Security. The Trustee is specifically relieved fiom the d~zty of filing bond or entering security. - 1.4 - ARTICLE ~~TIT: Situs. The initial situs of this Trust shall be Cumberland County, Peniis~~lvania. The Trustee may determine, from time to time, to change the situs of an}- Trust est~~blished under this Agreement. However, i~o change i~~ situs shall be effecti~~e until wiittc;n notice shall have been provided to the income beneficiary of the Trust. IN v~ITN:ESS ti'~HEREOF, FRANCES D. EVE1f.HART has hereunto ofFered her hand and seal as Grantor and as Trustee a~~d V~'ACHOVIA BAI~'Ii, N.A. has caused this Amended a»d Restated l~,e~-ocable Agreement of Ti•ust to be executed b}- its duly authorized representative all on the day and }-ear first above written. GRANTOR and TRL3STEE: i • ~A.~-1.c ~,c (S11AL) V~Titnes FI~gNCES D. EVERHAfiT Attest: By: ~ ~ kln ~.~1.s~~1~.~.s.~ I\Tame: J,,,.~~,a v, L E-~ev,~czl Title: TRUSTEE: V~rACH01~IA BAI~tK, N.A. B,y: ame: mod.,. ~~'" . W ~ r itle: V~ (~. - 15- ~.~..:~ ~LTH OF PENI~TSYLVAN:tA ~ : ss: ~~OF _. "' On this, the day of , 2007, befnre me a Notar P ' `~ C Y ublic, ~ '' , tho undersigned officer, personally f~ppeAred FRANCES D. I~VERHAR.T and, known to me (or satisfactorily proven) to be the person whose name is subscribed to the within instrument, and acknowledged that she executed the same for the purposes therein contained. XN 1~TI'!`NESS t~'HEREOF, I hereunto set my hand and notarial seal. Notary Pu lie M,y Commission Expires: (SEAL) CGMMONWEALTH OR P~NNS1-LVANIA . - NOTARIAL SEAL . ~ ~ CYNT~u ~. RULE, No4~, R~blic Lemoyne Boro.. Cumberland ~y .. ~ ~~nrsabn Expires February 3pg cO1t~n~ON~~I,;ALTH 4F PLn~NSIl.,tTANIA SS: C4CJ NTZ' OI' ~,~~}-Q~ On this, the 2~' d~~.y of ~1i9 V'Sf' , 2QCS}, befnre rne, a Notary P«blic, the undersigned officer, personally appeared ~"~;y~ ~, ~Q~~~GI l~r` , who acknowledged himself/herself Ln be the `J 1C~ ~r~ SlC~1~' , of V1'ACHO~'IA $ANIt, I~T.A.; and that as such being authorized to do so, executed t:he fo~•egoing instru~neni; for the purpose therein co~ttained by signi«g the Warne of V~'ACH~3VL9 BANK, N. 4., by himself/herself as IN l'~'ITNESS Vt'HI~REQI', t hereunto set my hind and notarial seal. Notary' iblic nay Commission Expir4~s: (~ ~(,~ l ZQ~ (~ (Sl AL) QO~A1~+~ONW~,u~ P pENN.SYLVANIA ~ ~~ry R~ QIyOf Yor1c. Yak Ca~~Y ~, 1on ~p1nd ,pne 6, zoo9 1~R1~. ~RR~~t~ ~pdB~OR Q~ N01i~IM .~ ~i~ •rp ., . t.. _ V' . \. ~_ {~4 ~!. ~ A ~. I1 MetLife P.O. Box 14592 Des Moines IA 50306 MetLife August 14, 2009 Estate of Frances Everhart Wachovia Bank, NA PO Box 3959-PA6907 Lancaster PA 17604 RE: METLIFE INSURANCE COMPANY OF CONNECTICUT CONTRACT 131937 OWNER Frances D. Hassinger Dear Wachovia Bank: Thank you for notifying us of the death of Frances D. Hassinger. Please accept our condolences. The annuity proceeds were held to provide the annuitant(s) with a monthly Lifetime income of x16.07. ~~~ The fiat payment fell due on 11/24/1966 and our records indicate that tie annuitant lived to receive-3fi8- monthly payments. As written, this contract provides that the payments terminate upon the death of the payee. Our records indicate that the 05/24/2009 payment in the amount of X16.07 has been paid electronically to the bank account. This payment was issued after the date of death and is an overpayment to Ms. Hassinger. We have notified our bank to have this payment returned so that we may reimburse our account. If our bank is unable to do so, we will notify you in writing under separate cover. If you have any questions, please contact our Customer Service Center at 1-800-515-1075, Monday through Friday between 8:00 a.m. and 5:00 p.m., ET. L. Johnson ity Representative -Post Issue Processing fe Annuity Operations and Services Sc~e~~~~ ~'fc~ y ~