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Home My WebLink About03-01-1015056051058 REV-1500 EX (06-05) OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ PO BOX 280601 Harrisburg, PA 17128-0601 RESIDENT DECEDENT Z-\ CV c` U 5 ~ ?~ ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 059-05-3018 05/29/2009 ` ~f i Decedent's Last Name Suffix Decedent's First Name MI ERICKSON HELEN L (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW r•° 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 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received 10. Spousal Poverty Credit (date of death _;;; 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name Daytime Telephone Number FIONA K. LINE, ESQ. Firm Name (If Applicable) First line of address 1817 BASIN HILL BLVD Second line of address City or Post Office CARLISLE Correspondent's a-mail address: State ZIP Code PA 17013 (717) 991-1382 ,.,, REGISTILLS U~NL ~~~ 333 ===~~~ Y ~. ~~~ ~~ ttt ~ ~ ' ~ c ~ ~ ~ ~ ~ fV _ ~ n~ DATE FILED Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGN E OF PERSO RESPON~j E- FOf~ FlILING RETURN DATE ~u. ~-C ~ Cam. V ~7 4l/~.. Z r ~ / ~ v ADDRESS 3921 RIDGELAND BLVD., MECHANICSBURG, PA 17050 YKtYAKtK 1817 BASIN HILL BLVD., CARLISLE, PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 15056051058 15056051058 ~.~~ 15056052059 REV-1500 EX Decedent's Name: HELEN L ERICKSON RECAPITULATION.. 1. Real estate (Schedule A) ............................................. 1. 2. Stocks and Bonds (Schedule B) ....................................... 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. Decedent's Social Security Number 059-05-3018 7, 000.00 4. Mortgages & Notes Receivable (Schedule D) .......................... ... 4. 5. Cash, Bank Deposits 8~ Miscellaneous Personal Property (Schedule E) ..... ... 5. 459,596.06 6. Jointly Owned Property (Schedule F) _ °' Separate Billing Requested .... ... 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) :Separate Billing Requested..... ... 7. 195,838.72 8. Total. Gross Assets (total Lines 1-7) ................................. ... 8. 662,434.78 9. Funeral Expenses &Administrative Costs (Schedule H) .................. ... 9. 34,540.70 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) ............. ... 10. 6,753.55 11. Total Deductions (total Lines 9 & 10) ................................ ... 11. 41,294.25 12. Net Value of Estate (Line 8 minus Line 11) ........................... ... 12. 621,140.53 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) ..................... ... 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ..................... ... 14. 621,140.53 TAX COMPUTATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 15. 16. Amount of Line 14 taxable at lineal rate X .0 45 621,140.53 16. 27, 951.32 17. Amount of Line 14 taxable at sibling rate X .12 17 18. Amount of Line 14 taxable at collateral rate X .15 18 19. TAX DUE .........................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 27,951.32 15056052059 Side 2 15056052059 KEV-1500 EX Page 3 Decedent's Complete Address: Flle N~mae~ DECEDENT'S NAME ~ ~ ~ ~ Q S ~ 3 HELEN L ERICKSON DECEDENT'S SOCIAL SECURITY NUMBER STREETADDRES S - 059-05-3018 p ` CITY (~ ~ \ ~ ~ ~ STATE Q~ ZIP \1 CSCI Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments (1) 27 951 32 A. Spousal Poverty Credit , . B. Prior Payments 25 000.00 , C. Discount 1,250.00 3. Interest/Penalty if applicable Total Credits (A + g + C) (2) 26 250 00 D. Interest , . E. Penalty tal Interest/Penalty (D + E) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT 0 00 . Fill in oval on Page 2, Line 20 to request a refund. . (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE . !5) A. Enter the interest on the tax due. 1, 701.32 (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 1,701.32 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN " " X IN THE APPR OPRI ATE BLOCKS 1. Did decedent make a transfer and: a. retain the use or income of the property transferred :........................................... . b Yes No . retain the right to designate who shall use the property transferred or its income : ........................................ c r t i ^ .... . e a n a reversionary interest; or .............................................................................. ^ ............................................ d. receive the promise for life of either payments, benefits or care? ....................................................... 2 If ^ ............... . death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .. 4 Did d ^ ^ ............ . ecedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ ^ ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does no_ t exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1503 EX+ (6-98) SCHEDULE B COMMONWEALTH OF PENNSYLVANIA STOCKS & BONDS INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF HELEN L. ERICKSON FILE NUMBER 21090513 All property jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM DESCRIPTION VALUE AT DATE ~~ BUREAU OF PUBLIC DEBT H/HH BOND #M7438704HH OF DEATH 2~ BUREAU OF PUBLIC DEBT H/HH BOND #M7438702HH 1,000.00 3. BUREAU OF PUBLIC DEBT H/HH BOND #V1467113HH 1, 000.00 5, 000.00 TOTAL (Also enter on line 2, Recapitulation) $ 7, 000.00 (If more space is needed, insert additional sheets of the same size) REV-1508 EX+ (6-98) ~` ~ ~ SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS $c MI$C , „ INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF HELEN L. ERICKSON FILE NUMBER Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of sur i h 21090513 v vors ip must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE 1. CITIZENS BANK -CHECKING ACCOUNT N0 621440-037-8 OF DEATH . 2. CITIZENS BANK -MONEY MARKET ACCOUNT N0 621440 007 6 33,387.88 . - - 3. CITIZENS BANK -CERTIFICATE OF DEPOSIT 6254-143136 59,069.89 4. HIGHMARK QUARTERLY PREMIUM REFUND 25,577.60 5. PA STATE INCOME TAX REFUND 113.07 6. CITIZENS BANK -BROKERAGE ACCOUNT #L7C025712 102.00 341, 345.62 TOTAL (Also enter on line 5, Recapitulation) $ ~ 459, 596.06 tlr more space is needed, insert additional sheets of the same size) RE /-1510 _ <+ ; 08-09, ~-~ pennsylvania SCHEDULE G DEPaRTMENT of REVE"°` INTER-VIVOS TRANSFERS AND INHERITnNCE Tax RETURN MISC. NON-PROBATE PROPERTY RESIDENT DECEDENT ESTATE OF HELEN L. ERICKSON FILE NUMBER This schedule must be completed and filed if the answer to any of questions 1 through 4 on paoe three of rhP RF,f2 090513 i ITEM DESCRIPTION OF PROPERTY NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. I SYMETRA LIFE INSURANCE COMPAPNY ANNUITY # V000050962 DATE OF DEATH % OF DECD'S EXCLUSION ~ TAXABLE VALUE OF ASSET INTEREST (IFaPPUCABLE) VALUE 195,838.72 ~ 100 TOTAL (Also enter on Line 7, Recanitulatin°I a If more space is needed, use additional sheets of paper of the same size. 0.00 ~ 195,838.72 195,838.72 REV-1511 =X+ ~ O9~ 1 pennsylvania L~ t~EPART~MENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT tSTATE OF HELEN L. ERICKSON ITEM NUMBER A. 1. 2. 3. a. 8. I z. 3. 4 5. 6. 7. 8. Decedent's debts must be reported on Schedule I. FUNERAL EXPENSES: NEILL FUNERAL HOME, INC. -FUNERAL SERVICES CAMP HILL UNITED METHODIST CHURCH - COLUMBARIUM AND NAME PLATE PRAYER CARDS MEMORIAL AND BURIAL SERVICES -PASTOR CAMP HILL UNITED METHODIST CHURCH ADMINISTRATIVE COSTS: Personal Representative Commissions: Names} of Personal Representative(s) BRUCE ERICKSON Street Address 3921 RIDGELAND BLVD. City _MECHANICSBURG State PA ZIP 17050 __ _- Year(s) Commission Paid: 2009, 2010 .......... - _. _.... -. . -- Street Address _. - _ _ - _-_ _. _ __ City _ State ZIP Relationship of Claimant to Decedent _ _ - Attorney Fees: Family Exemption: (If decedent's address is not the same as claimant's, attach explanation.) Claimant Probate Fees: Accountant Fees: Tax Return Preparer Fees: POSTAGE LEGAL ADVERTISING -CUMBERLAND LAW JOURNAL AND CARLISLE SENTINEL TOTAL (Also enter on Line 9, Recapitulation) ~ $ tr more space is needed, use additional sheets of paper of the same size. SCHEDULE H FUNERAL EXPENSES AND ADMINISTRATIVE COSTS FILE NUMBER 21090513 AMOUNT 2, 850.07 885.00 24.00 150.00 22,000.00 8,000.00 340.00 29.81 261.82 34, 540.70 Htv-islz x+ i?-oa) Pennsylvania SCHEDULE I ~E~A"'~MEN~r "~ "~~"""~ DEBTS OF DECEDENT, ,NHERITANCE TAX RETURN MORTGAGE LIABILITIES & LIENS RESIDENT DECEDENT GCTATr A~ HELEN L. ERICKSON FILE NUMBER Report debts incurred by the decedent prior to death that remained unpaid at the date of death, including unre0mbursed medical expenses. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH i MESSIAH VILLAGE, NURSING HOME RESIDENCY BILL 6,130.85 2. ALERT PHARMACY SERVICES -PHARMACY BILL 155.69 3. PHIL HAVEN -MEDICAL BILL 15.00 4. MOBILE X RAY IMAGING -MEDICAL BILL 250.00 5. CAPITAL AREA HEALTH ASSOCIATES -MEDICAL BILL 202.01 TOTAL (Also enter on Line 10, Recapitulation) I $ 6 753 55 If more space is needed, insert additional sheets of the same size. ttty-1513 X+ ; -pg~ ~~ pennsylvania SCHEDULE uEr' ARTMFNr of RtvENUe IN"ERIrANCE rax RETURN BENEFICIARIES RESIDENT DECEDENT ESTATE OF HELEN L. ERICKSON FILE NUMBER NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT 21090513 AMOUNT OR SHARE I TAXABLE DISTRIBUTIONS [Include outright spousal distributions and transfers under uo Not List Trustee(s) OF ESTATE Sec. 9116 (a) (1.2).] 1 • BRUCE W. ERICKSON, 3921 RIDGELAND BLVD, I I MECHANICSBURG, PA 17050 SON 50% 2. CAROL ERICKSON SMITH, 1744 WEDGEWOOD COMMO N, CONCORD, MA 01742 DAUGHTER 50% ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18 OF REV-1500 COVER SHEET, AS APPROPRIATE. II NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT TAKEN 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1 TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET If more space is needed, insert additional sheets of the same size. WILL OF HELEN L. ERICKSON I, Helen L. Erickson, of Clearwater, Pinellas County, Florida, make this Will and revoke all previously made wills. ARTICLE ONE I am married to Edwin M. Erickson ("my husband"). We have two children: Carol L. Smith and Bruce ~'~'. Erickson ("my children"). ART~cLE Two I give all tangible personal property to my husband. If my husband does not survive me, Schedule A of the Trust Agreement (described in Article Three) will become effective. This schedule contains the financial assets and a list that disposes of varied tangible personal property items. I give the balance of my tangible personal property to my children, to divide as they agree. I may amend or change this schedule or list in the future; the one with the latest date will control. ~ h~ c-~ ~=~' ~~ ~~ ~ ARTICLE THREE ~ ~- ~.;~ 1 ~V I give all the rest and residue of my estate to my husband, Edwin M. Ericksb~a~ If ~ does not survive me, I give all the residue of my estate to the Successor Trustee of thrust ^. Agreement of Edwin M. Erickson and Helen L. Erickson, dated June 12, 19'87, as amended from time to time. The Successor Trustee will administer and dispose of the residue as part of my trust as it exists then ARTICLE FOUR I appoint my husband, Edwin M. Erickson, the personal representative of my estate. If he is unable or unwilling to serve, I appoint my son, Bruce V~. Erickson, as my first successor personal representative. If he is unable or unwilling to serve, I appoint my daughter, Carol L. Smith, as second successor personal representative and if she is unable or unwilling to serve, I appoint my daughter-in-law, Janine M. Erickson, as third successor personal representative. My eventual personal representative has full power to sell any real property of my estate, without authorization of court. ..__. I now sign this will on j ~-,~=` ~~ rr ~--~ ,2 5 ~~~ ~~=,.~' ~ ~' { ~. Helen L. Erickson Helen L. Erickson signed and declared the preceding as her Will in our presence. We, at her request and is her presence and in the presence of each other, now sign as witnesses on the date written above. .: ~; „ , ~ ,, '~ ~~~ i J `r~ .~'., ~ ~~~_!f ) Eric A. Houghton, Attorney-st Law ^ P.O. Boz 166, Dunedin, Florida 34697 ^ Phone (727) 736-1560 -2- State of Florida County of Pinellas I, Helen L. Erickson, declare to the officer taking my acknowledgment of this instrument, and to the subscribing witnesses, that I signed this instrument as my will. r - ~ . Helen L. Erickson _ "__.- We, t ' ~; _ ~ and '_ , -- been sworn by the officer signing below, and declare to that officer on ~ ~ have testator declared the instrument to be the testator's will and signed it in our presen es and that we each signed the instrument as a witness in the presence of the testator and of each other. _ - ~ ~ '3 Witness ~' Witness Acknowledged and subscribed before me by the testator, Helen L. Erickson, who is personally known to me, and sworn to and subscribed before me by the witnesses, has. / ,vv ,_ -,~ ~" ~ -- y ,~ .~ who is personally known to me : !~ -, produced or who _.. _, _~ _ , _ .__._ ; as identification, and ~- -- who is personally known to me -` " or who has produced - _~", ~ ~~~. ~ . , .-~;~_,~" ,.~~=.~~ ~~~. -~_, as identification, and subscribed by me in the presence of the testator and the subscribing witnesses, all on ~~ ,~_ .; _ ._ _ _ __ - -- - - t_ Rebecca B. Nought Notary Public :~ Ram a "019'"°^ ~~ ~ ""~' Camrsa~on oooa2eat a.~' ~pi-es Augutt oe. 2ooa Eric A. Houghton, Attorney-at-Law ^ P.O. Boz 1466, Dunedity Flor~]a 34697 ^ Phone (727) 736-1560 -~- FIRST AMENDMENT TO THE TRUST AGREEMENT OF EDWIN M. ERICKSON and HELEN L. ERICKSON Under ARTICLE X of the Trust Agreement of Edwin M. Erickson and Helen L. Erickson, executed on June 12,1987, Edwin M. Erickson and Helen L. Erickson, the Grantors and Trustees, amend the Trust Agreement as follows: -- '`'. - n L.: I. The second, third and fourth sentences of the opening paragraph are deleted an~txhe following substituted: ~ = ' r~~ Upon the death or incapacity of either Grantor, the other Grantor will-serve as-sole- .._ Trustee. If both Grantors are unable or unwilling to serve as Trustee, then ~t'he Grantors' son, Bruce W. Erickson, of Mechanicsburg, PA will serve as First Successor Trustee. If the Grantors and Bruce W. Erickson are all unable or unwilling to serve as Trustee, then the Grantors' daughter, Carol L. Smith, of Concord, MA, will serve as Second Successor Trustee. II. The last sentence of Article I is deleted and nothing is substituted in its place. III. Article II is deleted and the following new Article II is substituted in its place: After the death of both Grantors, this trust is irrevocable. At the death of each Grantor, the Successor Trustee will pay: A. Any taxes, attorney's fees, or other costs of administering the estate of the Grantor. B. The Grantor's legal debts and any wipaid charitable pledges. C. The expenses of Grantor's last illness and funeral. The Successor Trustee, after making the payments under paragraph 1 for both Grantors, will distribute the balance of the trust estate as follows: A. A one-third ('/s) share to the Grantors' daughter, Carol L. Smith. If she does not survive both Grantors, then this share to her brother, Bruce W. Ericks~n_ B. Atwo-thirds (2/a) share to the Grantors' son, Bruce W. Erickson. If he does not survive both Grantors, then the Successor Trustee will distribute this two-thirds (2/a) share to his wife, Janine M. Erickson, as trustee for their two children, Eileen and Brian. As trustee she may from time to time use all or a portion of the income and principal for the proper care, support, maintenance and education of Eileen and Brian. She may spend varying amounts for the children based on their individual needs and requirements (thus, she does not have to spend equal amounts for the benefit of the children). When Eileen reaches the age of 30 years, the trustee will distribute one-half of `ine available balance of the trust to her. When Brian reaches the age of 30 years, the trustee will distribute the remaining available balance of the trust to him. IV. Paragraphs A and B of Article III are revoked and the following new Paragraphs A and B are substituted: The Trustees and the Successor Trustee shall have full power: A. To sell, exchange, or convey title to real estate and real estate interests that are part of the trust estate. B. To invest and reinvest the trust assets in any real or personal property, including the Grantors' home at 2546 Bramblewood Drive West, Clearwater, Pinellas County, Florida, other real estate, certificates of deposit, annuities, insurance policies and other securities, as the Trustees or the Successor Trustee deem appropriate. V. We confirm all other portions of the Trust Agreement of Edwin M. Erickson and Helen L. Erickson, executed on June 12, 1987. Dated: ~arr, ,25, ~.eo 2 `_ ~: J ~ ~-- Helen L. Erickson, Grantor Edwin M. Erickson, Grantor -2- Edwin M. Erickson and Helen L. Erickson signed and declared this Trust Amendment in our presence. We, at their request and in their presence and in the presence of each other, now sign as witnesses on the date last written above. ~~ `, Eric A. Houghton 1515 Bayshore Blvd. #28 Dunedin, FL 34698 . Z Rebecca B. Houghton `-' 1515 Bayshore Blvd. #28 Dunedin, FL 34698 Approved and accepted by Trustees on ~ ~r.~ ~i ~ r- -2S , .Z ~ ~~,,~ ~~a.y. ~N. ~ ' , Edwin M. Erickson, Trustee ~. ~` , =: ~~ ~~ ~ ~- Helen L. Erickson, Trustee State of Florida County of Pinellas Edwin M. Erickson and Helen L. Erickson, the Grantors and Trustees, who are personally known to me, acknowledged this instrument before me on 1 j ~~ _ ~ r 4 11 Rebecca B. Houghton Notary Public This instrument prepared by: ~,--r'4~ Rebecca B Houghton ~` My Commission DD042t102 ~or np' ~W~s Au9ust 08.2005 Eric A. Houghton Attorney at Law Post Office Box 1466 Dunedin, Florida 34697 SECOND AMENDMENT TO THE TRUST AGREEMENT OF EDWIN M. ERICKSON and HELEN L. ERICKSON Under ARTICLE X of the Trust Agreement of Edwin M. Erickson and Helen L. Erickson, executed on June 12,1987 and amended on September 25, 2002, Edwin M. Erickson and Helen L. Erickson, the Grantors and Trustees, amend the Trust Agreement as follows: I. Article II is deleted and the following new Article II is substituted in its place: -. Af~er the death of both Grantors, ibis trust is irrevocabie. At the death oi: eacn Grantor, the Successor Trustee will pay: A. Any taxes, attorney's fees, or other costs of administering the_ estate of =-lhe Grantor. ` ;' `~ B. The Grantor's legal debts and any unpaid charitable pledges. .J ~ ' c C. The expenses of Grantor's last illness and funeral. . ~ "~ -_,. _.~ 2. The Successor Trustee, after making the payments under paxagrapfi 1' for both Grantors, will distribute the balance of the trust estate as follows: A. A one-half (%2) share to the Grantors' daughter, Carol Erickson Smith. If she does not survive both Grantors, then this share to her brother, Bruce W. Erickson. B. A one-half (%2) share to the Grantors' son, Bruce W. Erickson. If he does not 5Ci.1 V 1VG UVCl/ i]1 (AiliVl J, Ll i'vn Clot /~i~.L.~~„>~vr ~i,i~"'~ivv rV'i„ diu~i~, a,.~~, ,~ _~_y ~ ~~~ u •~71~'n t}iiri ^'?P-jZ. if 1 share to his wife, Janine M. Erickson, as trustee for their two children, Eileen and Brian. As trustee she may from time to time use all or a portion of the income and principal for the proper care, support, maintenance and education of Eileen and Brian. She may spend varying amounts for the children based on their individual needs and requirements (thus, she does not have to spend equal amounts for the benefit of the children). When Eileen reaches the age of 30 years, the trustee will distribute one-half of the available balance of the trust to her. When Brian reaches the age of 30 years, the trustee will distribute the remaining available balance of the trust to him. II. We confirm all other portions of the Trust Agreement of Edwin NI. Erickson and Helen L. Erickson, executed on June 12, 1987 and amended on September 25, 2002. Dated: Helen L. Erickson, Grantor ~.: Edwin M. Erickson, Grantor Edwin M. Erickson and Helen L. Erickson signed and declared this Trust Amendment in our presence. ~Ve, at their request and in their presence and in the presence of each other, now sign as witnesses on the date last written above. Eric A. Houghton l :t.f ~ i, . ~., ~ ~ i /~ ~~Uc ~-- Rebecca B. Houghton 1 S 1 S Bayshore Blvd. #28 Dunedin, FL 34698 1 S 15 Bayshore Blvd. #28 Dunedin, FL 34698 Approved and accepted by Trustees on State of Florida County of Pinellas ' .r `1 __ Edwin M. Erickson, Trustee I~elen L. Erickson, Trustee Edwin M. Erickson and Helen L. Erickson, the Grantors and Trustees, who are personally known to me, acknowledged this instrument before me on ' _ r ;-' R 2QtpRY I~~k REBECCA 8. HOUGHTON * ~ * MY COMMISSION 1 DD 449807 ' EXPIRES: August 8, 2009 ~ ' ~ ~' !:.:_ ~ ~ ~'. , ~j~rfOF FI~\~P Bonded Thru Budget Notuy Services Rebecca B. Houghton Notary Public This instrument prepared by: Eric A. Houghton, Attorney at Law, Post Office Box 1466, Dunedin, Florida 34697 -2-