HomeMy WebLinkAbout04-05-101505607120
REV-1500 EX (06-05) OFFICIAL USE ONLY
PA Department of Revenue County Code Year File Number
Bureau of Individual Taxes INHERITANCE TAX RETURN 2 1 0 9 0 7 0 9
PO 60X.280601
Harrisburg, PA 17128-0601 RESIDENT DECEDENT
ENTER DECEDENT INFORMATION BELOW
Social Security Number Date of Death Date of Birth
186 14 1304 05 02 2009 12 23 1922
Decedent's Last Name
BAILEYS
(If Applicable) Enter Surviving Spouse's Information Below
Suffix Decedent's First Name
EMMA
MI
J
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
'fX ' 1. Original Retum j ~ 2. Supplemental Return ~' 3. Remainder Return (date of death
prior to 12-13-t12)
4. Limited Estate ~ 4a. Future Interest Compromise ~ 5. Federal Estate Tax Retum Required
-- (date of death after 12-12-82)
', g Decedent Died Testate IX ~ Decedent Maintained a Living Trust ~ 8. Total Number of Safe Deposit Boxes
--- (Attach Copy of Will) l~ (Attach Copy of Trust)
9. Litigation Proceeds Received ~ 10. Spousal Poverty Credn (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 INFORMATI N SHOULD BE DIRECTED TO:
Name Daytime Telephgne Number
AMY M. MOYA 717 652 7323
Firrtt Name (If Applicable)
LAW OFFICES OF SUSAN E. LEDERER
First line of address
5011 LOCUST LANE
Second line of address
City or Post Office
HARRISBURG
State ZIP Code
PA 17109
REGISTER~'WILLS US~NLY
t'-y ~ ~,
r. ~:~ ~ r rn I r~=
C~) ~ --~
DAT~ILED --
- i.:~
.~-
Correspondent'se-mail address: Amy@Ledererlaw.com
Under penalties of perjury, I deGare 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. Dedaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIG .LIRE CAF PERSONi-tES 1 OR FILIN~RETURN DATE
Vicki L. McNaughton
31~ t /I'O
8 Boxwood Lane, Camp Hill, PA 17011
SIG, TURE O PREP~ER OTHER THAN REPRESENTATIVE ATE
~/, ~ Amy M. Moya ~~3~/gyp
5011 Locust Lane, Harrisburg, PA 17109
Side 1
1505607120 15056071.20 J
REV-1500 EX
1545607220
oeceaem•s Name: Emma Jane B a l l e t s
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.
4. Mortgages 8~ Notes Receivable (Schedule D) ............................._........................ 4.
5• Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ................ 5.
6. Jointly Owned Property (Schedule F) ~ !Separate Billing Requested ............. 6.
(Schedule G) ~ Probate Property
7. Inter-Vivos Trans rs Miscellaneous Nonl Separate Billing Requested ............. 7.
8. Total Gross Assets (total Lines 1-7) .............................W..........................._...... 8.
Decedent's Social Security Number
186 14 1304
5,153.83
2,380.69
393,535.02
401,069.54
9. Funeral Expenses & Administrative Costs (Schedule H) ...................................... 9.
10. Debts of Decedent, Mortgage Liabilities, 8 Liens (Schedule I) ................................ 10.
11. Total Deductions (total Lines 9 & 10) .................:............_............................__.... 11.
12. Net Value of Estate (Line 8 minus line 11) ......................:......._........................... 12.
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.
23,6,98.64
18,322.34
.42,020.98
359,048.56
359,048.56
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 .00 0 . 0 0 15.
16. Amount of Line 14 taxable
3 5 9
0 4 8. 5 6
16
at lineal rate x .045 , .
17. Amount of Line 14 taxable 0
0 0 17
at sibling rate X .12 . .
18. Amount of Line 14 taxable
at collateral rate X .15 0 0 0 18.
19. Tax Due ............................................................................................................... 19.
20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT.
0.00
16,157.19
0.00
0.00
16,157.19
Side 2
15D5607220 1505607220 J
REV-1500 EX Page 3
Decedent's Complete Address:
File Number 21-09-0709
DECEDENT'S NAME
Emma Jane Ballets _
STREET ADDRESS
8 Boxwood Lane
CITY
Camp Hill STATE ZIP
PA 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
3. InteresUPenalty if applicable
p. Interest
E. Penalty
15,400.00
807.86
Total Credits (A + B + C)
(1) 16,157.19
{2) 16,207.86
(3)
Total InteresUPenalty (D + E)
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is theOVERPAYMENT.
Check box on Page 2 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is theBALANCE DUE
Make Check Payable fo: REGISTER OF WILLS, AGENT
(a) 50.67
{5)
(5A)
(56)
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred :.............................................................................
b. retain the right to designate who shall use the property transferred or its income :................................ ~ ^x
c. retain a reversionary interest; or ..............................__............................__............................__................ ^ ^x
d. receive the promise for life of either payments, benefits or care? ........................................................... [~ ^x
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?......... ~ [x~
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ................................................................................................................ ^x
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 statutedces not exempt a transfer to a surviving spouse from tax, and the statutory requirements
for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a
natural parent, an adoptive parent, or a stepparent of the child is 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)J. A
sibling 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-7508 EX+ (5-98)
SCHEDULE E
CASH, BANK DEPOSITS, ~ MISC.
PERSONAL PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF (FILE NUMBER
Ballets, Emma Jane 21-09-0709
Include the proceeds of litigation and the date the proceeds were received by the estate.
All property joinNyowned with the right of survivorship must ba disclosed on schedule F.
ITEM VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
1 Check from Ohio Casualty Insurance Company - (refund of auto insurance 372.40
premium)
2 Check from Comcast Cable - (refund of overpayment) 22.15
3 Check from QVC (GE Money Bank) - (refund of overpayment) 33.24
4 Check from QVC (GE Money Bank) - (refund of overpayment) ~ 1.04
5 2003 Ford Taurus SES Sedan, -titled to Emma J. Ballets (Kelly Blue Book valuation 4,725.00
attached)
TOTAL (Also enter on Line 5, Recapitulation) I 5,153.83
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule E (Rev. 6-98)
Rev-1509 EX+(8-98)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PROPERTY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Bailets, Emma Jane 21-09-0709
Han asset was made joint within one year of the decedent's date of death, it must be roported on schedule G.
SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT
A. Vicki L. McNaughton 8 Boxwood Lane Daughter
Camp Hill, PA 17011
B.
C.
JOINTLY OWNED PROPERTY:
ITEM
NUMBER
LETTER
FOR JOIN
TENANT
DATE
MADE
JOINT DESCRIPTION OF PROPERTY
INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT
NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR
JOINTLY-HELD REAL ESTATE.
DATE OF DEATH
ALOE OF ASSE % OF
DECD'S
INTEREST DATE OF DEATH
VALUE OF
DECEDENT'S INTEREST
1 ~ A 8/21/1997 Checking Account - No. 523313930, held 3,578.54 50.000% 1,789.27
at M8rT Bank, titled to Emma J. Bailets
and Vicki L. McNaughton
2 A 1/31/2001 Savings Account - No. 201415-00, held at 115.36 50.000% 57.68
Members 1st Federal Credit Union, titled
to Vicki L. McNaughton and Emma
Bailets
3 A 1/31/2001 Checking Account - No. 201415-11, held 1.067.47 50.000% 533.74
at Members 1st Federal Credit Union,
titled to Vicki L. McNaughton and Emma
Bailets
TOTAL (Also enter on Line 6, Recapitulation) I 2,380.69
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule F (Rev. 6-98)
Rev-1510 EX+ (6-98)
SCHEDULE G
INTER-VIVOS TRANSFERS ~
MISC. NON-PROBATE PROPERTY
COMMONNIEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ballets, Emma Jane 21-09-0709
This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes.
ITEM
NUMBER
INCLUDE NAME OF TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND
THE DATE OF TRANSFER. ATTACH A COPY OF THE DEED FOR REAL ESTATE. DATE OF DEATH
VALUE OF ASSET % OF DECD'S
INTEREST EXCLUSION
(IF APPLICABLE) TAXABLE
VALUE
1 Real estate located at - 8 Boxwood Lane, Camp 167,176.80 100.000 167,176.80
Hill, Lower Allen Township, Cumberland County,
Pennsylvania, Parcel ID No. 13-23-0547-459,
titled to the Emma Jane Ballets Living Trust
(assessed value $132,680 x 1.26 common level
ratio)
~2 345 shares of Qwest Communications Intl In - 1.409.33 100.000 1,409:33
titled to the Emma Jane Ballets Living Trust
dated April 14, 1999 ($4.085/share), CUSIP
#749121109
3 598 shares of PPL Corp -titled to the Emma Jane 18.464.75 100.000 18,464.75
Ballets Living Trust dated April 14, 1999
($30.8775/share), CUSIP #693517106
4 706 shares of Verizon Communications -titled to 21,674.20 100.000 21,674.20
the Emma Jane Ballets Living Trust dated April
14, 1999 ($30.70/share), CUSIP #92343V104
5 1,200 shares of Exxon Mobil Corp -titled to the 81.216.00 100.000 81.216.00
Emma Jane Ballets Living Trust dated April 14,
1999 ($67.68/share), CUSIP #302316102
6 3,972 shares of AT~T Corp -titled to the Emma 103,579.83 100.000 103,579.83
Jane Ballets Living Trust dated April 14, 1999
($26.0775/share), CUSIP #001957109
7 13 shares of Fairpoint Communications, Inc. - 14.11 100.000 14.11
titled to the Emma Jane Ballets Living Trust
dated April 14, 1999 ($1.085/share), CUSIP
#305560104
Total of Continuation Schedule ee attached page
TOTAL (Also enter on Line 7, Recapitulation) I 393,535.02
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule G (Rev. 6-98)
REV-1151 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES ~
ADMINISTRATIVE COSTS
ESTATE OF I FILE NUMBER
Ballets, Emma Jane 21-09-0709
Debts of decedent must be reported on Schedule I.
ITEM DESCRIPTION AMOUNT
NUMBER
A. FUNERAL EXPENSES:
See continuation schedule(s) attached
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Social Security Number(s) / EIN Number of Personal Representative(s):
Street Address
City State Zip
Year(s) Commission paid
2. Attorney's Fees Law Offices of Susan E. Lederer
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
8,243.00
12,000.00
4. Probate Fees
5. Accountant's Fees Kerwin L. Stetler 500.00
6. Tax Return Preparer's Fees
7. Other Administrative Costs 2,955.64
See continuation schedule(s) attached
TOTAL (Also enter on line 9, Recapitulation) 23,698.64
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND AbMINISTRATIVE COSTS
continued
ESTATE OF (FILE NUMBER
Ballets, Emma Jane 21-09-0709
ITEM
NUMBER DESCRIPTION AMOUNT
Funeral Exaenses
1 Myers-Harner Funeral Home 7,788.00
2 Rolling Green Cemetery Company 255.00
3 Grace Lutheran Church - (preacher fee) 100.00
4 Jennifer Leonard - (organist fee) 100.00
H-A Subtotal
Other Administrative Costs
5 Verizon - (phone bill -June -August)
6 Comcast Cable - (cable bill -June- August)
7 Pennsylvania Water Co. - (water bill -June -August)
8 Lower Allen Township - (sewer/trash bill -June -August)
9 PPL - (electric bill -June -August)
10 Bonnie K. Miller, Tax Collector - (2009 real estate taxes)
11 Donegal Insurance Company - (homeowner's insurance policy)
12 Cumberland County Register of Wills - (filing fee -Disclaimer)
13 Cumberland County Register of Wills - (filing fee for Inheritance Tax Return)
8,243.00
286.36
171.33
119.51
96.00
174.57
1,299.37
510.00
33.50
15.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
SCHEDULE H
FUNERAL EXPENSES AND ADMINISTRATIVE COSTS
continued
ESTATE OF FILE NUMBER
Ballets, Emma Jane 21-09-0709
ITEM
NUMBER DESCRIPTION AMOUNT
14 Law Offices of Susan E. Lederer - (deed preparation) 250.00
H-B~ subtotal 2,955.64
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule H (Rev. 6-98)
Rev-1512 EX+ (6-98)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ballets, Emma Jane 21-09-0709
Include unreimtwrsed medical expenses.
ITEM
NUMBER
DESCRIPTION VALUE AT DATE
OF DEATH
1 Bath Fitter - (bathtub refitting, billed prior to death) 2.853.00
2 Sam's Club Credit Card, Account No. 771 410 0068178680 692.60
3 Verizon - (phone service- May) 103.00
4 Pennsylvania Water Co. - (water service -May) 57.54
5 Randy Stevens Foot Care - (medical bill) 26.70 .
6 T-Mobile - (cell phone -final payment) 85,72
7 MStiT Bank Visa Credit card -Account No. 4313 0239 3601 1754 10,304.52
8 HSN Credit Card, Account No. 5780-9795-3364-7418 1,047.54
9 Verizon - (phone use -hospital) 36.00
10 Quantum Imaging - (medical bill) 2.63
11 Terminix - (pest control service) 380.54
12 Quantum Imaging - (medical bill) 18.51
13 Bonnie K. Miller, Tax Collector - (2009 per capita taxes) 9.80
14 QVC Credit Card, Account No. 603 9000 3543 1,899.93
15 Bonnie K. Miller, Tax Collector - (2009 property taxes) 793.31
16 Bonnie K. Miller, Tax Collector - (2009 school taxes) 11.00
TOTAL (Also enter on Line 10, Recapitulation)
18,322.34
SCHEDULE 1
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, ~ LIENS
(If more space is needed, additional pages of the same size)
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule I (Rev. 6-98)
REV-1573 FJ(+ (9-00)
SCHEDULE J
COM
AN~
H
RITN
T
D BENEFICIARIES
TAXRETURN
N
E
J
CE
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Ballets. Emma Jane 21-09-0'709
NAME AND ADDRESS OF RELATIONSHIP TO
DECEDENT SHARE OF ESTATE AMOUNT OF ESTATE
NUMBER PERSON(S) RECEIVING PROPERTY
Do Not List Trus s (Words) ($$$)
I~ TAXABLE DISTRIBUTIONS [include outright spousal
f
i
i
i
d t
rans
ers
str
ons an
d
but
under Sec. ~116(a)(1.2)i
1 Marc A. McNaughton Grandson 1/3 of residual 146,752.09
8 Boxwood Lane estate, 1/2 of
Camp Hill, PA 17011 real estate
2 Michelle R. McNaughton Granddaughter 1/3 of residual 146,752.09
8 Boxwood Lane estate, 1/2 of
Camp Hill, PA 17011 real estate
3 Vicki L. McNaughton Daughter 1/3 of residual 65,544.38
8 Boxwood Lane estate, jt accts
Camp Hill, PA 17011 on Sch. F
4 (Vicki L. McNaughton has disclaimed her .
right to the real estate pursuant to a
Disclaimer filed with the Register of Wills of
Cumberland County, Pennsylvania on or
5 about January 26, 2010, a copy of which is
attached hereto)
Total 359,048.56
Enter dollar amounts for distributions shown above on lines 15 through 18, as approp riate, on Rev 1500 cov er sheet
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT
BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEETI 0.00
Copyright (c) 2002 form software only The Lackner Group, Inc. Form PA-1500 Schedule) (Rev. 6-98)
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. ~ • • ~ ~• :GIMlP HILL ~.Pl~• •• 17011-7501
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Posting Date 2009 Dec 11
Reseazch Seq # 5500825143
Account # 3299753808
Check/Store # 16971081
DB/CR DB
Dollaz Amount $33.24
Bank # 999
Branch # 00000
Deposit Acct # 523313930
Record Type # 99
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Page 1 of 1
C~~~~ ~~ ~.~~-m
• `"~ ::;,i ^~ : •- . ; •• • , . • saic ot~ .: .~ CHECK r004Z284`
. ' GE Money Bank' • .. . •".. °.» °..~. «,.. • dare •7" . .
• - ~ `~ • :...,~-: dec. 22, 2009
PAY _ ~'oHE' ooewes a ~4 carts ~ . ° . ;,,.:.:~:': . ~°::. ; . /~~ :..
Psy ~0 1hs EMMA BAILETS~ _ - ":~' _ " - .1;r <-: ; `. , ' .~ .; ,•Y:
"• ••~•• •laITFIORI~SK~IATUgE ~~?~- •)';" ~.
~l I. .1^ T - Y'
~'00422S4M ~:06~ii2788i: 329 975 3808r
~~
Posting Date 2010 Jan 08
Research Seq # 5900870922
Account # 3299753808
Check/Store # 42264
DB/CR DB
Dollar Amount $1.04
Bank # 999
Branch # 00000
Deposit Acct # 523313930
Record Type # 99
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http://comrcwOlwebview/inquiry/servlet/inquiry 1/12/2010
RE018TERED OWNER(S).
E~iMA . J BAILETS
8 9~XW000 LANE.....
C ~.MA Ft i t t p e 1? h~
FIRST LIEN FAVOR OF:
1
/~/'~
.i/
^~
J
.~
V
DECOND LIEN FAVOR OP:
ODOMETER BTATU9
0 • AGIUAL MILlADE
7 . M%2AOa CJrCteOe THE MECHANICAL
LIMB/
2 . Nor 7HE ACn1Al MILEADE
~ . NOT THE ACTUAL MM1EA6EODOMlTfR
TAMPERIKi VERRIED
t • EXlMIT FROM OOOMCTER Dt6CL08URE
T11LE BRAN06
A • ANTIOU! VlHK:LE
C . C111861C VEHICLE
D . COLLECnBLE vEHK:LE
F . OUT M rAIRRAV
O • ORIONALLT MFBD. FOR NONil.B.
DIeTRIBUnON
H . AGRICULTURAL VlNICIE
L . LOOGOib VEHICLE
P . giWAB A POLICE VEM%XE
R • RECONSTRUCTED
S . 87R!!T ROD
T .RECOVERED THEFT VEHKXE
V . VEHICLE CONTAINS REISSUED YN
W • FL000 VHIIGL!
% . IBAVAe A TAXI
e S aaa0lle Ewtloldsr M MSO WOR 7rIMIS~EOII d 1M em IkP. IIIS eIu
EentlSMa n%aI lO7Trsld tllls 71gs b EIS tR%tlu d Mdor VSMalst wM eI.
FeiST LIEN RELEASED ~b b"" um ~•
GATE
6Y SECOND LIEN RELEASED
AUT1pRIZED REPRESENTATIVE DATE
1AAE.ING ADOTtESS
8V
AV TigRIZEO IiEPRESENTATNE
EMMA J SAItETS
$ DQXMI000 LANE
CA~1P HIt,L PA 17011
I ~,. « a +» fa+. d I.w.. ab nttmal I.COId. d sIe P.~w.M. ~~ ALIEN D BIEHIER
d tlmwpnMEan rsned eat 1M psnonts) a flalpsnT Il.nwe II.7.In M s,. IAwlul or.flsr
a er and wAids. Sserllaq eT Tr^roporhLion
)AND SWORN
ME:
iM n"btlrn.! Il.b/ ,n.L•r ~L'wp„ bl rNAICMr b ter b M Yr1! ONO40
~E•+r. MEnL7 b M w,gA,M•~•M r,10 •MI Iql Wnr rY le,r 1~.
eXlNIITVRE a
soruTUn! a co.IwFLICANTmme ar AVngRQlO NO7KI1
If a co-pllydlaaer other that yo1K apouee b 6eted and you want tM ittte to
be Neted se •JOhtt Tsrleras WMf Right of 9urvfvorshlp• IOn death of one
owner, tale Boas to stevNirp owner.) CHECK HERE ~. OtlTenviee, the tHle
MALI bs bsued o Tsnanb in CorTerlal' (On death 01 one owner, IMSrast at
fisosssed owner goes to hhAler heirs or estate).
7ST LIEN DATE: `~ 1F NO I.IaN, CHECK
1ST LIBetOIbER
STREET
CR`T STATE ZIP
FINIUICIAI EieTITUTION NUMBER
2ND LIEN DATA; • IF NO LIEN, CHECK
2ND LIE-a10LDER
eTRELT
CfTY
STATE ZIP
~. FlNANGAL E16T1T17TION NIJAEIEER
f ~k-,^-7 5
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2003 Ford Taurus -Private Party Pricing Report -Kelley Blue Book
' Kelly Blre Book ~-'
THETRUSTED RESOURCE _ .
Home New Cars Used do Research 8 Explore News & Revknvs Dealers & Inventory ClassM[eds Loans 8e insuran@ KBB`a' Green
Vsed Car Prkec I Seardf Used Car Llstings i CenMad Re-OwnM 1 UnV^~ VehMes 1 Perrect Car RrMd 1 Ma# ResaarMed VN11des 1 fARFAX Vahlde Hbtory
Welmme Beek 1 Sign In 1 Geate Account 1 My KBB Ztp Code: 17111
:~. -. aenr.rF..":.nc~s
Lalt Fp/d °>:; Yaur Cash Por Chokers SpoclaNats
`~~@ Up to S4,S00 trade-in for
YOtR RAC Your current vehicle ; Q 411
trams > and on > 20Gt Fa=d > Iarou> eee e.a.n ee
2003 Ford Taurus S ES Sedan 4D
Trade-In Value
'M
tY
Prwste Patty vawe '
BIUE BOOR' PRIYAIE PARTY YALUE
Suggested Retell Value
Photo Gallery Condition .,~rr•-~ .x.:: Value
Compare Vehicie5 wwt
r' '~'+~~.:w Excellent.
~Sr125
BlueBOOkRevtew e
Consumer RatingS GOOd S4r725
Flnd Your Next Car ., Fair 54,350
$peCl{ICBUOnS More Photaa
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BOt A USEO [AR Average tonwmer Rating (67~ RRWews) Read Reviews
On Riw Reek CIUNRees"'
PoweeeA ar Aa/oTFader:;;a SyT~li/L~i'.~.' a•7 ovt of a Rlv:ew this Vehicle
Fob ~ Similar New Vehicles
1010 Ferd Tarrrs 7010 Unmin MKS
Taun:s _... _.~
7S IIaM a kno a ..
Phemt
~~ ~ Review -
~ PlWigs
BR711tK
2I9 Code 17111 ~ ~ ~~
i a Ptic no
Te Vlew Ad^, Clitlc Men ReW/ts j
UST YOUR [AR FOR SALE
sperral P^ekne olnrt
For one low pMee yeu
-.£:"' tan reach milaons of
usN ar shoppers.
Wn moo new
Yahide Nighllghb
Mllnee: 50,000
Engine: Y6 3.0 Ufa
TrammlxNn: Automatk
DrlvaRreln: FWD
FIND INE RIGHF CAR Selected EqulPmertt thmge Equipment
C.mPera Yeee ve. New
sarlsra
taaa ss,ooo _ ___._ Ak eondebnme Tat wheel wal Frene Air e.Ra
... ..... Power Steertne OYIN Cerxrvl ADS (4-WhNI)
BOU: N!w ~ Il!!d ~ Power Windows AN/rM Steree Power Seat
5edap ~~+ Power Door Lxks Singb Compact: Dlfa: AHOY WhMa
Te View Ust, CIIM
VIEW ANOTHER YENIClE
Biue E(ook Privets Party Vaiue
sakd re,a..:
Private Party value K what a buyer can expect to pay wMn buying a used
car from a mhate party. The Private hrty Va1de assumes the vehicle is sold
~ __ ~-- .. ~~ ,, ~~ ...~~ `A! Is' and carries no warranty (other than tM contlnuing Hdory wartamy).
Si'LF~n~e~TPLO~ry
Page 1 of 2
http://www.kbb.com/KBB/UsedCars/Pricin~Revort.astix?Yearld=2003&MileaQe=SOQ(1QRt _-. 7/14/x(104
2003 Ford Taurus -Private Party Pricing Report -Kelley Blue Book Page 2 of 2
The Mal sale puce may vary depending on the vettk-k's aattal condition and
local markrt candklons. TMs valor m.y ako be teed to dsrWe Fak Market
Value h• irisroatKe and vtlYCk tlonatlen proposes.
Vehicle Condition Ratings Check Vehicle Title lilstnry
ExceiletTt
..r ~_~- 55,125
• conks new, I.s m excekant med,anrcai rornfhmn and ne«k rro
rac!miRttartng
• hevv had env paex~ er MWY wait and is five of nis+.
• Clam tkht history and w91 pa58 a tnnv~ Mid satr:ty 6npnctWn.
• Engmo ton,partmeM iF dean, with nn fluid leaks and i4 has ut env
wear Or visble detects
• Complete arrd vwiflable serviw r+p:wds.
[rrs than 5 h d aN trseA vrhKJes fall into this categruy.
Good
L`±.r:•. 1d.51S
• Free o/ arw mapr dekrls.
• Clean title hntory, the pak,d, body. and irnerlor have only mMw (K
arty) bkmhhes, aM there an no mayor rnttr3iank.al problems.
• Uttle w rro rust on tltis vehMe.
• Tres matdt aM have aubstarnkl treatl wax IeR
• A 'good' veMtie wWl need some reoondtlonlnq to he sold at reGg.
Most consumer owned vehkJes fall Into Mis wletpry.
Fair
;'rS~a i S4r250
Sune,nMirnkal nr rr~smedc tkretTS aiyJ rte[.1s ttx.iaitq hid i^,
still In rP.aS(X,an'! r!a+nlnq C ndlilal
• %Nta, tm. n•strry, the paint. npdr andJM Im4rhr need wMk
oertumed h4' a P+'•i«ssiwial
• Tkas niay ntred It) !M rnpiarld.
• The nt.Ty hd salvo trpasraMk not damage.
Poor
C ~ N/A
• ..>e~:ere ma<i+ancal ann: w ~.rcmpic defi!t.*..s ann re N, p[m, mnnet:'f
t:wyiRipri.
• M.ty have prMtenss that rennet tin it~bdly pied wrt, as a Oamaq!xt
fi a+rnt •:r a [uSRd~thrMlgh w,dy.
• Branded Idtn. {s:ha0e. !k:od, ate j w uneu4•st?~iHahrd mlhta,ie.
Re115v NIUa EVek :toes nx ettnmpt rc rFoort a ratty rn s't>Lm' vah!cix;
Cea:t~~ tr# valuP. 'rC dr^Stl v,dadns • x,! , q+nMly A •:MlliClu en ptvH
.wul:[:q^ r::ay rvgon+.. zn InAit.K!ndnnt Mtp•ait:al M tlai e.mhr.: ,IS .ahm
• pennsyNeMa 7/11/t009
Accurate CondRlon AppraisN Change Cond,tbn
Atxuratey appraising the tbndroon of s vtdsck k an Importarn aspect In
deterMMng ks 8We nook value. Taking our 16 qu•ttlon cwtWtbn qWt wis
ensure you know cite correct condroRi raprg
N ~ XT ST ~ • SFJiRCM LgCAL LIS?}NTSS
~ 70os KrJNy ettx eosw co., )rx. ap dllhrt res•.wd. Ina:dns-)~f a 'logy edition.
The 7peN14 rdomNtrolr rC•Wratl to dettrmMe me rswe rpr this paRrcuNr rerorkt wsx
suppirep br the perswt genersrnry tMS report, yelnck w!wnons sre apN•nt Mil msr
wry epm whrrN to whlrN. pctdsl wlwtiwrs wM wry burrtl won marAet tW,pKlpis,
sp•silhafhms, oeRKh! s•ndlikw tt aNr.Y p•nkulsr [YrunNlanpH perlbr•n! t0 ihN
MrrKrrNr tidhkk tt the franwetpn pr the pwMg to rM rwntariwn. 7MS repaR !t
inteMrd M1r thr Mdwdusf use d the person grrnmtMp thh report nnry evil FMK riot
be sob tt rransmntap b anomer party. K•rlry earn Soak sssums no raspomibapy I
rrpn tt omiatrprrs. jv. sep73J
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en ke•.cnm :+..n,a •.~+. ~ i:are Aas+:.rc; 4 ti ^r:. rk.+.~ S . r::.:,t ^eal•ru .`. Im.n~,t:;r. '~~tt.r;e.,,a :uA„1 M i:•,..ra .< + nn .. m ..er . u... M^t,,...,..w.
F••t•rkq U: fnsurante ias Mdeay• tTampt Find A Car Gea!er tktft tar fntle S Greer Car *eaa Car Avaew9 Cars For Sale [ssh sp: Clvnkers
Moat Kit ).owl to Comae i:s t:araen iAQ MM_.s Atlvanitm0 Lin4mq rnvay Sits MaD apynght a Tradrmerka T•rms of Service
O 1995.2tltl9 Krey Mw bole ra., Inc.
http://www.kbb.com/KBB/LTsedCars/Pricin¢Reuort.asvx?Yearld=2003 &Mileaee=50000&... 7/14/2~~9
a~~
499 Mitchell Road. Millsboro, DE 19966 Mail Code DE-MB-12
Susan E. Lederer
Law Offices
5011 Locust Lane
Harrisburg, PA 17109
Sc~ ~l.Q ~, 1 ~~.., r
Phone (888) 502-4349
fax (302) 934-2955
July 29, 2009
Re: Estate of Emma Jane Ballets
Social Security: 186-14-1304 Changed to 276-04-8846
Date of Death: May 02. 2009
Dear Sir or Madam:
Per your inquiry dated July 14, 2009, please be advised that at the time of death, the above-named decedent had on deposit
with this bank the following:
I. Type ofAccount
Account Number
Ownership (Names o,~
Opening Date
Balance on Date of Death
Accrued Interest
Total
Checking Account
523313930
Emma J Bailers
Vicki L McNaughton*
8/21/97
$ 3,578.54
$ 0.00
$ 3,578.54
Please be advised, there was no safe deposit box found for the above decedent.
* 1f upon reviewing the information above, you believe there are additional accounts not referenced, please provide
us with an account number and/or name of aey possible joint account holder. For sny additional information on the
above accounts, including ownership and any changes, cbsures and/or reimbursement of funds, etc., please contact
our Highland Park Office # 717-737-3322.
`Sincerely,
~J ~~C-_
Tracie Hare
Adjustment Services
St
MEMBERS 1'~
FEDERALCREDIT UNION
SG~e~,:C~ F, I-~r ~-3
PRIMARY OWNER: Vicki L. McNaughton
SAVINGS ACCOUNT:
Account NumberJSuffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued Interest
Name of Joint Owner
Date Joint Ownership Established
201415-00
01 /31/2001
$115.36
$.00
$115.36
Emma Bailets
01 /31 /2001
CHECKING ACCOUNT:
Account Number/Suffix
Date Account Established
Principal Balance at Date of Death
Accrued Interest to Date of Death
Total Principal and Accrued interest
Name of Joint Owner
Date Joint Ownership Established
Estate of: EMMA J. BAILEYS
Date of Death: 05/02/2009
Social Security Number: 186-14-1304
201415-11
01/31/2001
$1,067.47
$.00
$1,067.47
Emma Bailets
01/31/2001
E BERS 1~ FEDERAL CREDIT UNION
~~ ~ ~~---
Danielle A. Kline
Insurance Services Specialist
July 28, 2009
5000 Louise Drive P.O. Sox 40 Mechanicsburg, Pennsylvania 17055 {800) 283-2328 wwwmemberslst.org
' ~_
~ 7_~~
vW~
~
~~
( day of _
(,~
This indenture, made the
___' in the year of our Lord one
~T thousand nine hundred and ninety-nine (1999),
"_
= ~=.~ ~
~-; , ~ • ~ . ~
J-
Between
....
' ~ ~~
~
~ E= Emma J. Bailets, a single woman, of Cumherland County. Pennsylvania
Grantor
.
; ;.
. ,
~ c1 ~ and
~: •-~
~; cam: Emma Jane Bailets, Trustee, or her successors in trust, under the Emma Jane
`"' ~._~ : ~ c>> Bailets Living Trust dated April 14, 1999, and any amendments thereto, Grantee
. t. ~ ,
Witnesseth, that the Grantors, for and in consideration of the sum of One and
No/100 ($1.00) Dollars, lawful money of the United States of America, unto them well
and truly paid by the Grantees at or before the sealing and delivery hereof, the receipt
whereof is hereby acknowledged, have granted, bargained and sold, released and
confirmed, and by these presents do grant, bargain and sell, release and confine unto the
Grantees, their successors and assigns.
ALL THAT CERTAIN lot located in the Plan of Boxwood Lane, Lower Allen
Township, County of Cumberland, and.Commonwealth ofPennsylvania, as laid out by
William B. Whittock, R.E., 1$10 Market Street, Camp Hill, Pennsylvania, June 28, 1960,
as revised June 29, 1961, and recorded in Cumberland County, Pennsylvania, in Plan
Book ,page ~ ,more particularly bounded and described as follows:
Lot 5. BEGINNING at a point on the northerly side of Boxwood Lane, said point
being two hundred fifty-eight and ninety-eight hundredths (258.98) feet northeasterly
from the northeast corner of Boxwood Lane -Creek Road intersection; thence in a
northeasterly direction, along the curving northerly side of Boxwood Lane, a distance of
ten and f ve-tenths (10.5) feet to a point; thence continuing in a nortltieasterly direction,
along the northerly side of Boxwood L?ne, sixty-one and forty-four hundredths (6] .44)
feet to a point; thence along the arc of the traffic circle, having a radius of fifty (50) feet,
a distance of eighty-nine and sixty-6ve hundredths (89.05) Feet to a point; thence south
eighty (80) degrees twelve (12) minutes west, one hundred sixty-five and five-tenths
(165.5) feet to a point, being the point of intersection of the division line between lots
five (5) and four (4); thence along said division line, south thirty-eight (38) degrees
thirteen (l 3) minutes east, one hundred eighteen and six-hundredths (1 l8.Oh) feet to a
point in the northern line of Boxwood Lane, the place of beginning.
BEING the same premises which Robert M. Troutman and Anna E. Troutman,
husband and wife, by Deed dated August 4, 196t, and recorded August 11, 1961, in Deed
Book G-20, Page 1181, in the Offtce of the Recorder of Deeds in and for Cumberland
County, Pennsylvania, granted and conveyed unto Alfred E. Bailets and Emma J.
Bailets. Alfred E. Bailets died on June 3, 199G, thereby vesting title to Emma J. Bailets,
the Grantor herein.
UNDER AND SUBJECT to all restrictions, easements, covenants, conditions and
agreements of record.
TOGETHER with all and singular the buildings and improvements, ways, streets,
alleys, passages, waters, water-courses, rights, liberties, privileges, hereditaments and
appurtenances, whatsoever unto the hereby granted premises belonging, or in any wise
appertaining, and the reversions and remainders, rents, issues and profits thereof; and all
the estate, right, title interest, property, claim and demand whatsoever of them, the
Grantors, as well at law as in equity, of, in and to the same.
TO HAVE AND TO HOLD the said lot or piece of ground above described, with
the messuage or tenement thereon erecfed, hereditaments and premises hereby granted, or
mentioned and intended so to be, with the appurtenances, unto the Grantees, ilieir
successors and assigns, to and for the only proper use and behoof of the Grantees, their
successors and assigns, forever.
AND the Grantors, for themselves, their heirs, personal representatives and
assigns, do covenant, promise and agree, to and with the Grantees, their successors and
assigns, by these presents, that they, the Grantors, their heirs, personal representatives
and assigns, all and singular the hereditaments and premises hereby granled or mentioned
and intended so to be, with the appurtenances, unto the Grantees, their successors and
assigns, against them, the Grantors, their heirs, personal representatives and assigns, and
against all and every person and pecsons whomsoever lawfully claiming or to claim i1~e
same or any part thereof, by, from or under him, her, them or any of them, shall and will,
Subject as aforesaid, WARRANT and forever DEFEND.
In witness whereof, the Grantors have hereunto set their hinds and seals. Dated
the day and year first above written.
f
ed and livered
i J. ~ ~ r ~ie oC,~ ,
Emma J. Bailefs
Certificate of Residence
I hereby certify that the precise residence of the Grantees herein is as follows:
c(o Emma Jane Bailets, Trustee
8 Boxwood Lane, Camp Hill, PA 17011
.-~, ~ ~.-tr-,,~C.-ti.--
Attorney for Grantees
i•~i F~~ ,
Acknowledgement
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
ss
On this, APR 14199Q.. ,before me, a Notary Public in and for the
Commonwealth of Pennsylvania, the undersigned officer, personally appeared Emma
Jane Bailets, known to me (or satisfactorily proven) to be the person whose name 'ts
subscribed to the within instrument and acknowledged that she executed the same for the
purposes therein contained.
. -:~.-~~~~ . ,.1N WITNESS WHEREOF, I hereunto set my hand and official seal.
~
:i
~;~. ,.;;~s., .
i ~ ~
r
.• ~7L~ L[-
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..j.{. ,,~~M I.:::w .~,~~li~.
'`~' ~`'~~``-' '~""~ }~ Notary Public
+i. ..F
• i ~ yr. ~. ~ ~.~. „ .
~
' `~`"i ``"" ' '
`~~ Notarial Seai
,~w lindA L. Fetterhott
Nola
P
bli
.
ry
u
c
berry 7wp., C)auphin County
My LOrrvni+!ylr~~t ~ x,;irus P1ov. 6. 1999
Membr3r: cm~syivduin ~~'ispiki ~
~`% r
r'Ta
i
U
t
nrti
COMMONWEALTH OF PENNSYLVANIA )
ss:
COUNTY OF CUMBERLAND )
RECORDED in the O >ICe of the Recorder of Deeds in and for Cumberland
County, in Record Book ~ ,Page ~~l
WIT`C S my hand and official seal this t ~ day of
h~,l
r, yin
RECORDER OF DEEDS
~~y{n......
~;,y~,i.~d.,r,~a Rn ~` ,t`~1'•~s3~M!v+[~'e!M.i+~
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11 IMCU Nf9G 119 GOI+nVtt, fVf9ttM11N IV MVRIUMt7C VII.
PAr~E
Ta
BONNIE K MILLER, TREASURER
2233 GETYYSBURG ROAD
CAMP HILL, PA 17011.7302
oast: ASSESS.NO -13001166
MAP NO: 13-23-0547-459
8 BOXWOOD LANE
ACRES 260 DEED 00197/00779
BOXWOOD LANE
LOT 5
Residential Building
RESIDENTIAL
rAx BAILEYS, EMMA JANE LIV TRST
PAY&t a BOXWOOD LANE
CAMP HILL PA 17011
oPMCe PHONE (717)975-7575 EXT 1701
flours: MON TU ,THURS 9-4 OR BY APPT
CLOSED WED, FRI AND HOLIDAYS
BONNIE~MILLERO LOW ER-ALLEN.PA.US
IF TAXES ARE IN ESCROW, FORWARD TO MORTC3AOE CO.
PAYP&E
to:
BONNIE K MILLER, TREASURER
2233 GETTYSBURG ROAD
CAMP HILL, PA 17011-7302
o~c: ASSESS.NO -13001156
MAP NO: 13-23.0547-459
8 BOXWOOD LANE
ACRES 260 DEED 00197/ 00779
BOXWOOD LANE
LOT 5
Residential Build'mg
RESIDENTIAL
ax BAILEYS, EMMA JANE LIV TRST
PAYER 8 BDXWOOD LANE
CAMP HILL PA 17011
ofPlce PHONE(717)975-7575 EXT 1701
fauRS: MON,TUES,T1iURS 9-4 OR BY APPT
CLOSED WED, FR1 AND HOLIDAYS
BONNIE_MILLER@ LOWER-ALLEN.PA.US
1 nnrM t Gn wr t oln nv: wi
liOr11r01 NO: UlJ - W115O ZWl1 bT>![1 1111IR OT Rlel ~ IsXM toll U8T8: 31011200E
Assessed Load
Values 38 190 improvement
94 490 M ral
0 Total
132 680
OF DfecourK Face Panty
Aalaa .002]!!00
CoUI•rrY R 8 91.61 .00277!00
x26.68 2 f
311.93
318.30 105
350.13
Rates .ooolsooo
COUNTY LIB b.87 .oooieooo
17.01 a t
23.40
23.88 to }
26.27
Rates .00150000
MUNIC. R B 57.29 .00150000
141.74 2 k
195.05
199.03 10 t
218.93
Rates .ooosoooo .ooosoooo
FIRS SRVB 19.10 7.25 a ~
65.02
66.35 1o t
7x.99
Rates .aoosoooo .00050000
DBBT SVC 19.10 97.25 a ~
65.02
66.35 io t
72.99
Rates 1.00
ST LIGHT
52.00
52.00
52.00
TAX AMOUNTDUE ~> 5712.42 5726.91 5793.31
I! Paid Oa e! Altar
I! ?aid D>4 Os salora 3 O1 2009
4 30 2009 5 O1 2009
6 30 2009 7 O1 2005
CLAIM BUREAU FOR COLLECTION AND FiLJN~ii OF A LEN AGAN4ST
YOUR rROPERTY.
"SEE REVERSE SIDE OF BILL FOR A BREAIKDOWN OF YOUR COUNTY TAX DOLLARS"`
Retum Bltl wNh Paymerrt, For a Receipt , Encbse Self Addressed Stamped Envebpe.
TAX COLLECTOR COPY BIII No: 167
[`.nnfrnl Nn~ M:4 _ r1n11 r,R '~AfM1 l~ar,trn4 e! Aw~i Eatsts TwYwA Bill OAta~ :~fMMJn(1Q
Assessed Land Improvemr~-t Mineral Total
Values 38 1 0 94 490 132 680
NTY Dlecourft Faa
Rates .00234900 .00239900 2 • 10 t
COUNTY R B 91.62 226.68 311.93 318.30 350.13
Rates .00018000 .00018000 2 4 10 4
COUNTY LIB 6.87 17.01 23.40 23.88 26,27
Rates .00150000 .00150000 2 t 10 k
MUNIC. R E 57,29 141.7! 195.05 199.03 218.93
Rates .00050000 .00050000 2 t 10 k
PIRS SRV3 19,10 47.25 65.02 66.35 72.99
Rate6 .00050000 .00050000 2 ~ 10 t
DEBT 3VC 19.10 47,ZS 65.02 66.35 72.99
Rates 1.00
ST LIGHT 52.00 52.00 52.00
TAX AMOUNT DUE --> 5712.4z 5726.x1 ;793.31
Il 8aid On os Alter 3 O1 2009 5 O1 2009 7 01/2009
it •aid On or Haiora 4 30 2 09 6 30/2009
D RN
CLAM OUREAU FOR COLLECTION AND FlUNO OF A LIT31 A~iAfNST
YOUR PROPERTY.
"SEE REVERSE 810E OF BILL FOR A BREAIODOWN OF YOUR COUNTY TAX DOLLARS "
Retum 8111 vrith Payment. For a Receipt , E~lose Self Addressed Stamped Erneiope.
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Q: Historical Prices for QWEST COMM INTL INC -Yahoo! Finance
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QWest Communications International Inc. (Q) At 12:21PM ET: 4.42 i 0.02 (0.45°k)
Trada Naw
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Historical Prices Get Historical Prices for: GO
SET DATE RANGE ADVERTISEMENT
+.'~~ Daily
Start Date: ~ May ' ~' .2 ..................... ! 2009 Eg. Jan 1, ~-•, Week
....................2003 •.: lY
i _.. i!j Monthly
End Date: !May , 4 2009
_..... ,;Yi Dividends Only
Get Plices
First ~ Prev ~ Next ~ Last
PRICES
~
Date Open High Low Ciose Volume Cl~
„
4-May-09 4.11 4.30 4.09 4.24 38,124,100 4.24
1-May-09 3.89 4.06 3.89 4.06 32,235,400 4.06
' Close price adjusted for dividends and splits.
First ~ Prev ~ Next ~ Last
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LPl l7fSJHtVL DHl LL1J 11 LL
EMMA JANE AATT,FTS [,TYING TRUST
q/A DTD 9/19/99
8 BUXWOOU LAN1;
CAMP HILL PA 17011
Sr•~e.~.~ ~ , l ~..~ 3
PPL Corporation ~'y'~:ad,;~•
Two North Ninth Street •
/1/1~ ~•--
Allentown, PA 18101-1179 r 1" •'~.=
••, -
Direct Deposit Information
Account Number: 3099010562 Dividend Record Date: 06!'{012009
Payment Date: 07/01/2009 Advice Number: 1000116
Amount: $206.31 Print Number: 71278000116
Number of Dividend Dividend
Class of Stock Shares Rate Amount
PPL CORP COMMON 598.000 .3450 206.31
To access your account online, please visit:
www.shareowneronline.com
If you have questions about your account, call toll free:
1-800-345-3085
Please retain this statement for your records.
Direct De osit Information Your Bank
p Acct. Type Acct. Number Deposit Amount
This Is Not A Check 523313930 szos.31
EMMA JANE BAILEYS TTEE
EMMA JANE BAILEYS LIVING TRUST
U/A DTD 4/14/99
8 BOXWOOD LANE
CAMP HILL PA 17011
~+z~aooo++s
NON-NEGOTIABLE
PPL: Historical Prices for PPL CORD -Yahoo! Finance
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PPL Corporation (PPL) At a:oipM ET: 30.44 ~- 0.~3 (2.34°ky
~ ~ . R Q ,A,~>ap Trade Now
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`........___._.___ .............._._,..._......_.._.....! CiTRIIDE SE[YritlRt tLC
Historical Prices
SET DATE RANGE
Start Date: May's ~2 2009______; 2003an 1,
End Date: May!` 4 .. .................! 2009...._......;
"~
Get Historical Prices for: ~,...-
ADVERTISEMENT
r Daily
C` Weekly
f': Monthly
C' Dividends Only
First ~ Prev ~ Next ~ Last
PRICES
Date Open High Low Close Volume C ose'
4-A+lay-09 31.50 31.50 30.70 31.43 2,517,500 30.41
1-May-09 30.40 31.33 29.98 31.29 2,870,700 30.28
" Close price adjusted for dividends and splits.
First ~ Prev ~ Next ~ last
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Computershaze -Shareholder Services -Account Details Page 1 of 1
Messages 0 0 I EMMA JANE BAILEYS TR EMMA JANE
BAILEYS LIVING TRUST UA 4/14/99 I Logout
r--------•--;-----------
My Holdings My Deta~ i s ~ Transactons
Resources ;~ Contact Us
ACCOUnt: D2ta115 Holding Sun,msry
..~
Certificate Details ;Holding ~ VERIZON COMMUNICATIONS INC COMMON STOCK(CUS)
Transaction History Company VERIZON COMMUNICATIONS INC. i
,Name
Statements/Tax Docs ~ EMMA ]ANE BAILEYS TR EMMA JANE BAILEYS LIVING TRUST
I Holder Name UA 4/14/99
Pending Transactions Category Issued Capital Stock ~~ ~
Today's Date 11 May 2009 _____ ~
Payment History "~'""""~"
Balance as of ii May 2009
Select Date: it ~`~ May 2009 »J
Share Class Register Balance Price Value
COMMON STOCK Certificated 706 US$29.81 US$21,045.86
Account Details
Account Number ******44036
Category Issued Capital Stock
Tax Certification Standard W-9Certifledi8 Modifv
Reinvestment Plan Not enrolled Modifv
M & T BANK
Payment Instructions 031302955
M
*******930 odifv
Checking
8 BOXWOOD LN
Address CAMP HILL PA 17011-7501 Modifv
UNITED STATES
Email Address No details Modify
important Note: Market data from close of previous day. The above balance does not
Include any transaction in the course of processing. This balance is for Information purposes
only and should not be relied upon to support any contemplated transactions. Please contact
us if you require Information which predates the oldest information displayed, as only a
certain amount of data is retained on our system.
® Reuters Limited. Click for Restrictlons. `' _'`
~:: "-~ rsro~son aaznEas
.t w,
Copyright ®2009 Comeutershare Limited. All rights reserved. Reproduction In whole or in part in
any form or medium without express written permission of Computershare Limited Is prohibited.
Please view our Terms and Conditlons and P policy.
https://yrww-us.computershare.com/Investor/Security/Summarv.asro 5/11 /2009
VZ: Historical Prices for VERIZON COMMUN -Yahoo! Finance
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Verizon Communications Inc. (VZ) AC 4:O1PM ET: 29.82 i o.03 io.1o°~)
~ Trado Now .~'=wwwru~i~IRR,l-os
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Historical Prices
SET DATE RANGE
_........., -.._.__ .............__., Eg Jan 1,
Start Date: ;May 2 ;.2009. zoo3
End Date: I May 4 _ ';2009
Get Prices
Get Historical Prices for:
(i;a Daily
i ~;r Weekly
+.w; Monthly
i;y}Dividends Ony
First ~ Prev ~ Next ~ Last
PRICES
Date Open High Low Ciose Volume Cie'
4-May-09 30.82 31.34 30.70 31.0415,175,400 31.04
1-May-09 30.36 30.66 30.10 30.5512,194,700 30.55
'Close price adjusted for dhridends and splits.
First ~ Prev ~ Next ~ Last
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XOM: Historical Prices for EXXON MOBIL CP -Yahoo! Finance
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Exxon Mobil Corp. (XOM) Ac 1z: i7PM ET: 68.98 i 1.40 (1.99°~)
Trades Now ~ ~
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SET DATE RANGE
_.... ;.... _ . .._ , Eg. Jan i,
Start mate: j May ~ ' .'' 2 2009 .zoos
__
End Date: ~ May 4 2009
Get Prices
PRICES
Date
4May-09
1-May-09
ADVERTISEMEM
i`i Daily ".:.~~'tv;,ara~wt
i 41 WeAkry • °
~:;~;) Dividends Oniy
First (Prev ~ Next ~ Last
Open High Low Close Volume Adi
Close"
68.50 68.91 67.67 68.20 27,306,100 68.20 `Ddnkiny red Mtirt;t< can
67.13 68.06 66.08 68.01 27,381,100 68.01 ~Ip_Xott radwdl
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Computershare Shareholder Services, Inc.
~ P.O. Box 43078
~
..-
~ 0 d 312 5 Providence Rhode island 02940-3078
Wtitrin the US, Canada 1i Puerto Aico 800 351 7221
Outside the US, Canada Ft Puerto Rico 761 575 4729
www.computershare.coMatt
~ EMMA J BAILEYS TR UA 14-APR-99 EMMA JANE BAILEYS LNING
~ TRUST
8 BOXWOOD LANE
CAMP HILL PA 17011-7501
~ {r{~{{r
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CampanylD ATT
SSNITIN Certified Yes
AT~T inc. -Direct Registration. (DRS}Advice
Transaction(s)
Date ~ Transaction Description
Total CUSIP 4 Class
SharesNnits I Description
16 Feb 2007 Direct Regtstradorr Conversion
-2,120.000000 002068102 COMMON STOCK
Account Information: Date: 16 Feb 2007 (Excludes transactions pending settlement)
Certificate Balance ` Current Dividend I Current Direct I Total Share=(Units I CUSIP ( Class
Held by You I Reinvestment Balance Registration Balance Description
2,120.00 0.000000 0.000000 2,120.000000 002068102 COMMON STOCK
IMPORTANT INFORMATION RETAIN FORYOUR RECORDS.
This advice 's your record d the share lransatdtort affecting your aooouM on the books d the C,ortgany as part d the Direct Registra0on System. It is neitl~er a negotiable tnsWmer-t r-or a
secure, and delivwy of tltis advrCe does not d Itself corder any righb on the redpierrt It should be kept with your Important doaxnerds as a record d your ownership of these shares.
No adbrt an you part is required. ff your plan Mows, you tour deposit your exbtlng oertificabes, seN a request a oartiticale, a trarrster your book entry shares.
Upon request, the company wifi htmf6tr tD any shereholdw, without charge, a.tuA statement d the deaignationa, rights (itckrdirtg rights under arty Compares Rights Agreemarrt, 'd arry),
prsferertras and irtritMior>8 d the shares d each class and series autlrodzed io be issued, and the authority d the Board d Directors to divide the shares into series and to determine and
d>ange righb, preterrmces and IMrdtadons d any doss a aeries.
Assets are r>at deposits d Compu~rshare az-d are not insured by the Federal Deposit Insurance Carporalbn, the Secsrrltlss InvaStor Prolecdon Corporation, or any other federal or stare agency.
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VICKI L MCNAUGHTON TR UA 04114/99 EMMA J BAILEYS TRUST
8 BOXWOOD LANE
CAMP HILL PA 17011
~jomputershare
Computershare Trust Company, N.A.
P.O. Box 43078
Providence, Rhode Island 02940-3078
Within the US, Canada & Puerto Rico 800 351 7221
Outside the US, Canada & Puerto Rico 781 575 4729
www.computershare.com/att
AT&T Inc. is incorporated under the laws of the State
of DE.
Holder Account Number
01001540692
i'm'mm~~
CompanylD ATT
SSN/TIN Certified Yes
AT&T Inc.. - Dicect Registration (~RS~~ Adrrice~ < =
Transaction(s)
Date , Transaction Description ~ SharesNnitsl I CUSIP, Descr ption
29 Jun 2009 Transfer{non-Routine) 526.000000 002068102 Common Stack
Account Information: Date: 29 Jun 2009 (Excludes transactions pending settlement)
Current Current
Certificate Total
Dividend Direct Price Class
Balance Reinvestment Registration Shares! per Share Value (S) CUSIP Description
Held by You Balance Balance Units
0.00 0.000000 526.000000 526.000000 25.220000 13,265.72 002068102 Common Stock
IMPORTANT INFORMATION RETAEI FOR YOUR RECORDS.
Thb advice is your record of the shame transaction arteding yore account on tlra books of the Company as part of the Direct Registration System. R's neither a negoUabie insfisnent nor a
searrity, and defivrxy of this advice does not of itself tooter arty rights on the redpierd. K should be kept with your inrporlant docrrrnents as a record of your ownership of these shares.
No action on your part is required.
Upon request, the Company wiA famish to arty shareholder, without dtatge, a ittl statement of the designations, rights (indtrdir-g rights ttrxlar any Company's Rights Agreement, 'rf am),
prekrerroes and IaNta6ons of the shares ~ each lass and series authorized to be issued, and the autirorigr of Ute Board of Directors to divide the shares into series and to determine and
qumge rights, preferences and trrrrilations at any doss or series.
Assets are not deposits of Corr~utershare and are not insured by the Federal Deposit Insurance Corporation, the Securities Investor Protection Corporation, or any other federal or state agency.
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VICKI L MCNAUGHTON TR UA 04114199 EMMA J BAILEYS TRU5T
8 BOXWOOD LN
CAMP HILL PA 17011
Holder Account Number
01001539368
im~nn~o'oW
Company ID
SSN/rIN Certified
ATT
Yes
AT~T Inca- Direct~Registration-(DRS) Advice ..
Transaction(s)
Date
Total
Yransaction Description ` SharesNnits
CUSIP I Class
Description
26 Jun 2009
26 Jtrn 2009
Transfer{non-Routine) 526.000000 002068102 Common Stock
Transfer{rron-Routkre) 800.000000 002068102 Common Stock
Account Information: Date: 26 Jun 2009 (Excludes transactions pending settlement)
Certificate Current Current Total
Ba{ante Dividend Direct .Shared Puce Value ($) CUSIP Class
Held by You Reinvestment Registration Un~s Per Share Description
Balance Balance
0.00
0.000000 1,326.000000 1,326.000000 24.620000 32,911.32 002068102 Common Stock
IMPORTANT INFORMATION RETAIN FOR YOUR RECORDS.
Tfrs advice is yorr raced of the share bansadiat atfeding yorx account on the books of the Company as part of the Dkect Registration System. It is nellher a negotiable instrurrreni nor a
searity, and derrvery of this advice does not of itself oorrfer any rights on the redpierrt. It should be kept with your irrgortant documents as a record of your ownership of these shares.
No adiarr on your part is required.
Upon request the Company witi famish to arry shareholder, without drarge, a full statemer-t of ti-e designations, rights (Including rights under az-y Company's R'rgMs Agreement, 'rf any),
pry and Iimitatiorrs of tt-e shares of each doss and aeries authorized m be bstred, and the authority of the Board of Dkecrors to divide the shares into series and to determine and
dtange rights, preferences and Nrrtitatbns of any doss or series.
Assets are not deposits o(Cornpulershare aril are not Insured by the Federal Deposti Insurance Corporaton, the Securities Investor Protection Corporation, or arty other federal a state agency.
40UDR ATT
~jompute-share
Computershare Trust Company, N.A.
P.O. Bax 43078
Providence, Rhode Island 02940-3078
Within the US, Canada & Puerto Rica 800 3517221
Outside the US, Canada & Puerto Rico 781 575 4729
www.computershare.coMatt
AT&T Inc. is htcorporated under the laws of the State
of DE.
T: Historical Prices for ATt&T INC. -Yahoo! Finance
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AT8r,T, inc. (T) At a:ooPri ET: 25.37 i 0.30 (1.17%)
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SET DATE RANGE ~""""'°°°'°"
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Start Date: May `~~' 2 __ _ _i 2009__..._.._ 2p03 n 1, ~; Weekly
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4-May-09 26.11 26.73 26.11 26.69 27,262,100 25.46
1-May-09 25.88 26.01 25.46 26.01 22,080,500 24.81
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t+lease Note: I ne'c:hecK Uate,' noted below, represents the settlement date of this transaction. Under normal market
conditions, sale transactions are traded 3 business days prior to the "Check Date".
BNY MELLON
SHAREOWNER SERVICES
Login ~o
Investor ServiceDirect`~ ar
www.bnymellon.comishareowner/isd
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RETAIN FOR YOUR RECORD
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SHIU2EHOLDER OF DESCRIPTION
FAIRPOINT COMMUNICATIONS, INC. SHARES SOLD
fNVE5T0R 1D CUSIP ACCOUNT KEY CHECK NUMBER CHECK DATE CHECK AMOUNT
125373601200 00145030556010 EMMA-JANBALTI-0100 7051537 D7N3l2009 $7.66
SHARESAJNITS SOLD PRICE PER SHARE (i) TRADING FEES PAIU 8Y 5ERVx:E FEE5 PAID HY
13.000D 0.5891000
GROSS PROCEEDS TAX WRHHEUD COMPANY SHAREHOLDER COMPANY SHAREHOLDER
$7.66 $D.00 $0.00 $0.91 $0.00 $0.00
NET PROCEEDS SHARES HELD BY PLAN
$7.66 0.0000
PLEASE pETACN BELOW CHECK NUMBER: 7051537
FRP: Historical Prices for FAIRPOINT COMM INC -Yahoo! Finance
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SET DATE RANGE
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4May-09 1.15 1.15 1.07 1.15 1,327,000 1.15
1-May-09 1.03 1.09 1.03 1.07 512,600 1.07
'Close price adJusted for dividends and spins.
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IN RE: EMMA JANE BAILEYS COURT OF COMMON PLEAS= ~ ~' :~ _ -
LIVING TRUST CUMBERLAND COUNTY, PENNSYL'~A~A~', ~ ~..
. ORPHANS' COURT DIVISION - ~ ~ "~~~ ~-~~ .=-~.
FILE NO. .::~,~ ; _' ; j " ~~ -`' _. =,
,L' ,~ ..
N '
DISCLAIMER
WHEREAS, EMMA JANE BAILEYS died on May 2, 2009, a resident of Camp
Hill, Cumberland County, Pennsylvania;
WHEREAS, EMMA JANE BAILEYS, during her lifetime established the
EMMA JANE BAILEYS LIVING TRUST dated Apri114,1999;
WHEREAS, Article Eight, Section 1 of the EMMA JANE BAILEYS LIVING
TRUST dated April 14,1999, provides as follows:
Article Eight
Division and Distribution of Trust Property
Section 1. Division of Tntst Property Into Shares
My Trustee shall divide, into separate shazes, all of my Trust Estate not
previously distributed under the preceding Articles of my Trust
Agreement (and for purposes of determining such division and subsequent
distributions shall take into account the exclusion of any descendant as
may be directed in Article One) as follow:
Beneficiary Name Share
VICKI L. MCNAUGHTON 1/3
MICHELLE R. MCNAUGHTON 1/3
MARC A. MCNAUGHTON 1/3
WHEREAS, Article Twelve, Section ? of the EMMA JANE BAILEYS LIVING
TRUST dated April 14,1999, provides as follows:
-1-
Article Twelve
General Provisions
Section 7. Disclaimer by Beneficiary
Any beneficiary under my Trust Agreement shall be entitled to disclaim
all or any portion of such beneficiary's interest in my Trust.
WHEREAS, VICKI L. MCNAUGHTON has disclaimed any and all rights to the
following Trust property:
Real estate located at 8 Boxwood Lane
Camp Hill, Cumberland County, Pennsylvania
Parcel No. 13-23-0547-459
WHEREAS, less than nine (9) months have elapsed since the date of death of
EMMA JANE BAILEYS and the undersigned Disclaimant has not accepted any of the
assets of the EMMA JANE BAILEYS LIVING TRUST nor has she exercised any control
as beneficial owner over any such property or any interest therein;
WHEREAS, the Disclaimant acknowledges that the effect of the execution of
this Disclaimer is that the property that otherwise may have been distributed to her will
now pass to the other named beneficiaries under the EMMA JANE BAILEYS LIVING
TRUST, MICHELLE R. MCNAUGHTON and MARC A. MCNAUGHTON;
NOW, THEREFORE, I, VICKI L. MCNAUGHTON, an adult beneficiary
residing at 8 Boxwood Lane, Camp Hill, Pennsylvania, do hereby exercise the rights
granted to me in the Pennsylvania Probate, Estate and Fiduciaries Code, 20 Pa. C.S.A.
b201 et seq., and Article 12, Section 7 of the EMMA JANE BAILEYS LIVING TRUST
dated Apri114,1999, to partially DISCLAIM certain of my interests as a beneficiary of
the EMMA JANE BAILEYS LIVING TRUST dated April 14, 1999, as follows:
-2-
1. I hereby disclaim all right, title and interest to:
Real estate located at 8 Boxwood Lane
Camp HiII, Cumberland County, Pennsylvania
Parcel No. 13-23-0547-459
2. I understand that as a result of this Disclaimer I will have no right, title or
beneficial interest in this asset only.
IN WITNESS WHEREOF, intending to be legally bound hereby, I have hereunto
set my hand this day of January, 2010.
WITi`iESS:
._ . ~ , ,
.. ,
~; vim-- ~ , .
VICKI L. MCNAUGHTON,r' '-
ACI~IOWLEDGEMENT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
ss
On this, ` 2010, before me a notary public, the undersigned
officer, personally appeare VICKI L. MCNAUGHTON, 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.
IN WITNESS WHEREOF, I hereunto set my hand and official seal.
(SEAL)
i NOTARY P LIC
,~
~µpKWEALTitOFnt~c__ '_+~vat~~A
Naarlel Seal
.I~queline M. M~dedc. Nc~Y
~s Qq. 25, 0201
iNe~nbet, p~~vanla Aseocietion of Notaries
-3-
~ pennsylvan~a
DEPARTMENT OF REVENUE
January 26, ZO10
Jacky Mindeck
5011 Locust Lane
Harrisburg, Pa 17109
Re: Estate of Emma Jane Ballets
File Number 2109-0709
Dear 3acky Mindeck:
This is in response to your letter of January 21, 2010 concerning the inheritance tax
return due in the above referenced estate.
Since it is apparent that you will be unable to file a tax return in the near future, the
estate record will be placed in an informal hold status for an additional period of six (6)
months so that the department will initiate no enforcement activity until July 26, 2010. At
the end of that period we would ask that you contact us to provide an updated status for
our file. The return may be filed at any time during the informal hold period.
Kindly note that this action will avoid the imposition of a penalty for failure to make a
timely return. However, it does not prevent interest from accruing on any tax remaining
unpaid after the delinquent date.
Thank you for your cooperation, and, if I may be of any further assistance, please
feel free to contact my office.
Bureau of Individual Taxes 15`" Floor Strawberry Square I Harrisburg, PA 17128 1717.787.6505 (www.revenue.state.pa.us
Supervisor
Inheritance Tax Division
Ifulmer@state.pa.us
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280801
HARRISBURG, PA 17128-0601
3ECEIVED FROM:
MCNAUGHTON V1CK1 L
8 BOXWOOD LANE
CAMP HILL, PA 17011
REV-' :x;11-961
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ESTATE INFORMATION: SSN: 186-14-1304
FILE NUMBER: 2109-0709
DECEDENT NAME: BAILEYS EMMA JANE
DATE OF PAYMENT: 07/30/2009
POSTMARK DATE: 07/29/2009
COUNTY: CUMBERLAND
DATE OF DEATH: 05/02/2009
ACN
ASSESSMENT
CONTROL
NUMBER
NO. CD 01154$
AMOUNT
101 ~ 515,400.00
1
TOTAL AMOUNT PAID:
REMARKS: RECEIPT TO ATTY
CHECK#1033
sEAL
INITIALS: WZ
RECEIVED BY:
$15,400.00
GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
}F: ~ ('~~
~ _ ~' ~`
,,
Last Will
of
EMMA JANE BAILEYS
I, EMMA JANE BAII.ETS, a resident of Cumberland County, Pennsylvania, declare that this is my
last will. I hereby revoke all my previous wills and codicils.
.Article One
Introductory Provisions
Section 1. Marital Status
I am not currently married.
Section 2. Children
a. The names and birth dates of my children are:
Name
VICKI L. MCNAUGHTON
Birth Date
December 21, 1946
1
Article Two
Appointment of My Personal Representatives
Section 1. Nomination of My Personal Representatives
I appoint the following to be my Personal Representative(s) in the order of priority in which
their names appear:
VICKI L. MCNAUGHTON; THEN
MICHELLE R. MCNAUGHTON
If, for any reason, the Personal Representative(s) named above aze unable or unwilling to serve,
the next successor Personal Representative(s) shall serve in the order of priority listed until the
list has been exhausted. Unless otherwise specified, if Co-Personal Representatives aze serving,
the next named successor Personal Representative shall serve only after all of the Co-Personal
Representatives cease to act as Personal Representatives.
Section 2. Waiver of Bond
No bond or undertaking shall be required of any Personal Representative nominated in this will.
Section 3. General Powers
My Personal Representative shall have full authority to administer my estate under the laws of
the Commonwealth of Pennsylvania relating to the powers of fiduciaries. My Personal
Representative shall have the power to administer my estate under the Pennsylvania Probate,
Estates and Fiduciaries Code.
z
Article Three
Disposition of My Property
Section 1. Estate Planniung Letter or Memorandum
To the extent permitted by state law and not necessary to fully utilize my Unused Unified Credit
Equivalent, my Personal Representative shall distribute such of my personal or household items
to such persons as I may direct by a written instrument signed by me and delivered to my
Personal Representative.
Section Z. Distribution to My Revocable Living Trust
I give all the rest, residue and remainder of my property of whatever nature and kind and
wherever located to the then acting Trustee(s) of my revocable living trust of which I am a
Trustor known as the:
EMMA JANE BAILEYS LIVING TRUST dated APR 14 ~ and any
amendments thereto.
I executed said trust prior to the execution of this will.
Section 3. Alternate Disposition
If my revocable living trust is not in effect for any reason, I give all of my property to my
Personal Representative under this will as Trustee who shall hold, administer and distribute my
property as a testamentary trust the provisions of which are identical to those of my revocable
living trust on the date of execution of this will, or as thereafter amended.
3
Article Four
Death Taxes
Section 1. Definition of Death Taxes
The term "death taxes, " as used in this will, shall mean all inheritance, estate, succession, and
other similar taxes that are payable by any person on account of that person's interest in the
estate of the decedent or by reason of the decedent's death, including penalties and interest, but
excluding the following:
a. Any addition to the federal estate tax for any "excess retirement
accumulation" under Internal Revenue Code Section 4980A.
b. Any additional tax that may be assessed under Internal Revenue Code
Section 2032A.
c. Any federal or state tax imposed on ageneration-skipping transfer, as
that term is defined in the federal tax laws, unless the applicable tax
statutes provide that the generation skipping transfer tax is payable
directly out of the assets of my gross estate.
Section 2. Payment of Death Taxes
Pursuant to the terms of my revocabie living trust, all death taxes whether or not attributable to
property inventoried in my probate estate shall be paid by the Trustee from my trust. However,
if my trust does not exist at the time of my death or if the assets of my trust are insufficient to
pay the death taxes in full, I direct my personal representative to pay any death taxes that cannot
be paid by my trustee from the assets of my probate estate by equitably prorating and
apportioning those taxes among the beneficiaries of this will.
Unless specifically provided otherwise in my trust, all death taxes incurred by reason of assets
being transferred outside of my trust or probate estate shall be assessed against those persons
receiving such property.
4
Article Five
General Provisions
Section 1. No Contest Clause
If any person or entity other than me singularly or in conjunction with any other person or
entity, directly or indirectly, contests in any court the validity of this will including any codicils
thereto, then the right of that person or entity to take any interest in my estate shall cease and
that person (and his or her descendants) or entity shall be deemed to have predeceased me.
Section 2. Captions
The captions of Articles, Sections and Paragraphs used in this will are for convenience of
reference only and shall have no significance in the construction or interpretation of this will.
Section 3. Severability
Should any of the provisions of this will be for any reason declared invalid, such invalidity shall
not affect any of the other provisions of this will and all invalid provisions shall be wholly
disregarded in interpreting this will.
Section 4. Governing Law
This will shall be construed, regulated and governed by and in accordance with the laws of the
Commonwealth of Pennsylvania.
I signed this, my last will, on APR 14 ~
Ikn.f/ j~ .
EMMA JAN:E_B'AILETS
5
ATTESTATION CLAUSE
The foregoing last will was, on the day and yeaz written above, published and declazed by EMIv1A
JANE BAILEYS to be her Last Will and Testament.
We, in her presence and at her request, and in the presence of each other, also signed our names
as attesting witnesses.
We further state that each of us believes, according to our best knowledge and belief, that at the
time EMMA JANE BAII,ETS executed the foregoing last will, she was of sound mind and memory,
of lawful age, and did so execute it as her own free act and deed and not under the unlawful
influence of any person.
~;
;, ~
~,
1
r ~ ~' ~` ~
WITNESS
i
ADDRESS
4 ~
wITNESs
Cln~~ r~~~ 1~~~
ADDRESS
6
COMMONWEALTH OF PENNSYLVANIA
. SS:
COUNTY OF DAUPHIN
;1
!1
`if ~~ , ~ ~ r l
B ETS • ~ ~- ' w ~ and ~ ~ ~{,'.~~, I~ ~ / ~ the
We, EMMA JANE AIL _ .
Testatrix and the witnesses, respectively, whose nam are signed to the attached or foregoing
instrument, being first duly sworn, do hereby declare to the undersigned authority that the
Testatrix signed and executed the foregoing instrument as the Testatrix's last will, that the
Testatrix signed it willingly, or directed another to sign it for the Testatrix, that it was executed
as a free and voluntary act for the purposes therein expressed, and that each of the witnesses, in
the presence and hearing of the Testatrix, signed the last will as witnesses, and that to the best
of their knowledge and belief, the Testatrix was at the time of sound mind and memory, of lawful
age, and under no constraint or undue influence.
BAII,ETS
`;
tl~c.- l.:L-
~ r W
~~~
WITNESs
Subscribed, sworn to and acknowledged before e y EMNIA 1A~IE~ .s, the Testatrix, and
Notary Public
(SEAL)
Linda L. Fetterhoff~oia~, public
deny twA.. Dauphin Co;,rry
7 My Commissrc!: ~Yair2s Nev. R, tgag
h"ember, I=cnu`;y ~.:;
bs 'bed and sworn to before me by ~ i YC ~ ~ and
1 I ~ ~~~ 1 G- i wi esses, this ~ dayof ,
1999.
~~~~ ~~ ~~
This
LIVING TRUST
prepared for
EMMA JANE BAILEYS
James, Smith, Durkin & Connelly LLP
134 Sipe Avenue
Hummelstown, PA 17036
(717) 533-3280 FAX (717) 533-2795
® Jams, Smith, Durkin & Connelly LLP
All Rights Reserved
EMMA JANE BAILEYS LIVING TRUST
Table of Contents .
Article One Trust Creation .................................... 1-1
Article Two The Trust Estate ................................... 2-1
Article Three Appointment of Trustees .............................. 3-1
Article Four Trustor's Lifetime Rights . ............................ 4-1
Article Five Administration at Death of the Trustor ................... 5-1
Article Six Specific Distributions of Trust Property ... . ............... 6-1
Article Seven Retirement Trust and Common Pot Trust .. . ............... 7-1
Article Eight Division and Distribution of Trust Property ................. 8-1
Article Nine Distribution If No Designated Beneficiaries ................. 9-1
Article Ten Trustee Administration ............................. 10-1
Article Eleven Trustee Powers .................................. 11-1
Article Twelve General Provisions ................................. 12-1
i
EMMA JANE BAILEYS LIVING TRUST
Article One
Trust Creation
Section 1. Parties to My Trust
My Trust Agreement, dated APR 141999 , is made between E1bIIVtA JANE BAILEYS, the
Trustor, and the following Initial Trustee:
EMMA JANE BAILEYS
Section 2. Name of My Trust
My Trust may be referred to as the:
ENIIvIA JANE BAILEYS LIVING TRUST, dated ~IPR 141999
The formal name of my Trust and the designation to be used for the transfer of title to the name
of my Trust is:
EMMA JANE BAILEYS, Trustee, or her successors in trust, under the EVIIvIA JANE
BAII.ETS LIVING TRUST, dated APR 141999 and any amendments thereto.
Section 3. Revocable Living Trust
My Trust is a revocable trust.
Section 4. Trustor as Trustee
Unless otherwise provided in my Trust Agreement, when I am serving as Trustee under my Trust,
I may conduct business and act on behalf of my Trust without the consent of any other Trustee.
1-1
section s. My Family
Unless specifically provided otherwise in subsequent provisions of my Trust Agreement, all
references to "my children", subject to the exclusion of any child under any subsequent provision
of this Section 5, are to all of the children so identified in this Section 5, but only to those
children and any children born to or adopted by me subsequent to the execution of my Trust
Agreement.
a. Marital Status
I am presently unmarried.
b. My Children
The names and birth dates of my children are as follows:
Name
VICKI L. MCNAUGHTON
Birth Date
December 21, 1946
1-2
Article Two
The Trust Estate
Section 1. Initial Transfer of Property
I hereby assign, convey, transfer and deliver to my Trustee all property set forth on Schedule
"A", attached hereto, and made part of my Trust Estate. My Trustee acknowledges receipt of all
assets listed on the attached Schedule.
All assets titled in the name of my Trust or in the name of my Trustee, but not listed on Schedule
"A", shall be considered a part of my Trust Estate as if they had been set forth on the attached
Schedule.
Section 2. Additional Transfers to Trust
I, or any other person or entity, may transfer or devise to my Trustee additional assets, real or
personal, and may name my Trustee as the beneficiary of life insurance policies, annuities,
retirement plans or similar contracts. Such assets, policies and proceeds, upon acceptance by my
Trustee, shall be a part of my Trust Estate, subject to all the terms of my Trust Agreement.
Section 3. Character of Trust Assets
All property transferred by me into my Trust shall retain its character. All such property
transferred, and income thereon less withdrawals thereof, shall be my Trust Estate.
Section 4. Acceptance of Trust Property
All property transferred to my Trust, and accepted by my Trustee, shall be held, administered and
distributed according to the teams of my Trust Agreement.
2-1
Article Three
Appointment of Trustees
Section 1. Definition of Trustee
All uses of the ward "Trustee" in my Trust Agreement shall be deemed a reference to the person
or entity then serving as Trustee and shall include alternate or Successor Trustees or Co-Trustees
(if multiple trustees aze serving), unless the context requires otherwise.
Section 2. Resignation of a Trustee
Any Trustee may resign at any time without court approval by giving written notice to me if I
am living and competent. If I am not then living and competent, written notice shall be given
to my next Successor Trustee; or if there is no next Successor Trustee, to the beneficiaries then
entitled to receive income or principal distributions under my Trust Agreement or their respective
Personal Representatives, or if any of such beneficiaries then be a minor, to the persons having
the caze or custody of any such minor. Such resignation shall be effective upon the appointment
of a Successor Trustee.
Section 3. Removal of a Trustee
Any Trustee may be removed under my Trust Agreement as follows:
a. While I Am Alive and Competent
While I am alive and competent, I may add a Trustee, or remove or replace any
other Trustee appointed under my Trust Agreement at any time without cause.
6. Removal by Others
Upon my death or incapacity, any Trustee may be removed at any time for cause
by a majority vote of the beneficiaries then entitled to receive income or principal
distributions under my Trust Agreement, or their Personal Representatives.
3-1
c. Notice to Removed Trustee
Written notice of removal under my Trust Agreement shall be effective
immediately when signed by the person or persons authorized to make the removal
and delivered to my Trustee personally or three business days after mailing by
certified mail, return receipt requested. The written notice removing a Trustee
shall identify the Successor Trustee appointed pursuant to the other provisions of
this Article.
d. Transfer of Trost Property
The Trustee so removed shall promptly transfer and deliver to the Successor
Trustee all property of my Trust under the removed Trustee's possession and
control.
Section 4. Designated Successor Trustees
Subject to the provisions of Section 3 of this Article, whenever a Trustee is removed, dies,
resigns, becomes incapacitated, or is otherwise unable or unwilling to serve, the vacant Trustee
position shall be filled as follows:
a. Vacancy in Position of Trustee While I Am Alive and Competent
I may serve as the only Trustee or I may name any number of Trustees to serve
with me. If any of these other Trustees subsequently fails or ceases to serve as
a Trustee for any reason, I may or may not appoint another to fill the vacancy.
b. Incapacity Trustees of EMMA BANE BAII.ETS
If EvIMA JA.*iE BAILEYS becomes incapacitated while serving as an Initial Trustee,
she shall be replaced by the following Incapacity Trustee(s) to serve in the priority
listed until the list has been exhausted. Unless otherwise specified, if Co-
Incapacity Trustees are serving, the next following named Successor Incapacity
Trustee(s) shall serve only after all of the Co-Incapacity Trustees initially fail or
thereafter cease to act as Trustees:
VICKI L. MCNAUGHTON; THEN
MICHELLE R. MCNAUGHTON
3-2
C. Death Trustees of EMMA JANE BAII.ETS
Upon the death of EMMA JANE BAILEYS, she .or her Incapacity Trustee, if either
is then serving as Trustee, shall be replaced by the following Death Trustee(s) to
serve in the priority listed until the list has been exhausted. Unless otherwise
specified, if Co-Death Trustees aze serving, the next following named Successor
Death Trustee(s) shall serve only after all of the Co-Death Trustees initially fail
or thereafter cease to act as Trustees:
VICKI L. MCNAUGHTON; THEN
MICHELLE R MCNAUGHTON
Section 5. Rio Designated Successor Trustees
If at any time there is no Trustee acting under my Trust Agreement and there is no person or
institution designated and qualified as a Successor Trustee, a majority of the beneficiaries then
eligible to receive distributions of income or principal under my Trust Agreement or their
Personal Representatives, shall appoint a Successor Trustee. If any trust existing under my Trust
Agreement lacks a Trustee and no successor is appointed pursuant to this Article, the vacancy
shall be filled by a court of competent jurisdiction.
Section 6. Responsibility of Successor Trustees
Other than amending or revoking my Trust, or appointing or removing a Trustee, a Successor
Trustee shall have the same rights, powers, duties, discretion and immunities as if named as
Initial Trustee under my Trust Agreement. No Successor Trustee shall be personally liable for
any act, or failure to act, of any predecessor Trustee or shall have any duty to examine the
records of any predecessor Trustee. A Successor Trustee may accept the account rendered and
the property delivered by, or on behalf of, a predecessor Trustee as a full and complete dischazge
of the duties of the predecessor Trustee without incurring any responsibility or liability for doing
so.
Section 7. Co-Trustee's Responsibility for the Acts of Other Co-Trustees
No Co-Trustee shall be responsible for the act, omission or default of any other Co-Trustee
without actual knowledge thereof.
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Article Four
Trustor's Lifetime Rights
Section 1. Income and Principal
a. Right to Trast Income and Principal
My Trustee shall pay to me, or apply for my benefit during my lifetime, all or
such part of the income and principal of my Trust Estate as I may direct.
b. Trustee Liability
Upon any distribution of the income or principal of my Trust Estate authorized or
directed by me, my Trustee shall incur no liability, and shall he under no
obligation or responsibility for such distribution.
Section 2. Trustor's Rights I?uring Incapacity
a. Incapacitated Trustor's Intent to Return Home
Notwithstanding any other provision of my Trust Agreement, as a notification to
any governmental benefits provider, it is conclusively presumed that I intend to
return home.
b. Income and Principal Distributions
During any period of my incapacity, my Trustee shall pay to my Personal
Representative, or apply for my benefit, as much of the net income and principal
of my Trust Estate as my Trustee, in my Trustee's discretion, shall deem
necessary or advisable. Any undistributed net income shall be added to principal.
c. Tax and Government Benefits Planning
Should I become incapacitated, my Trustee shall cooperate in tax and government
benefits planning with my Attorney-in-Fact appointed under a durable power of
attorney; or, if none, with any Personal Representative that may be appointed by
a court of competent jurisdiction, but the prnnary concern of my Trustee shall be
for my welfare and secondarily for such planning.
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Section 3. Right to Amend or Revoke My Trust During My Life and at Death
a. Power to Revoke and Amend While I Am Living
While I am alive, I may at any time or times amend any provision of my Trust
Agreement or revoke my Trust in whole or in part.
b. Method to Revoke or Amend During Life
Any amendment or revocation of my Trust Agreement made during my life shall
be by a written instrument signed by me and delivered to my Trustee.
c. Power and Method to Amend at Death
If Code section 401(x)(9) is interpreted to allow the beneficiaries of a trust to be
a "designated beneficiary" if such trust may be so amended at death, then by a
duly probated last will which exercises this power to amend, I may also amend
any provisions of my Trust. Except as to any such amendment, my Trust and all
other trusts created under it shall become irrevocable at my death.
d. Trustee Consent
Any exercise of a power of amendment substantially affecting the duties, rights
and liabilities of my Trustee shall be effective upon my Trustee only if agreed to
by my Trustee in writing.
e. Delivery of Property After Revocation
After any revocation with respect to my Trust, my Trustee shall promptly deliver
the trust property to me.
f. Trustee's Retention of Assets Upon Revocation
In the event of any revocation of all or part of my Trust, my Trustee shall be
entitled to retain sufficient assets to reasonably secure the payment of liabilities
my Trustee has lawfully incurred in administering my Trust unless I indemnify
my Trustee against loss or expense.
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Section 4. Exercise of Trustor's Rights and Powers by Others
Any right or power, other than an amendment by will, or any right or power that would
constitute a general power of appointment if held by my Attorney-in-Fact, that I may exercise
under the terms of my Trust Agreement, may be exercised for and on my behalf by any
Attorney-in-Fact who, at the time of the exercise, is duly appointed and acting for me under a
valid and enforceable power of attorney executed by me. Only if no such Agent is then
available, a Personal Representative appointed by a court of competent jurisdiction may exercise
such right or power.
Other than as provided in this Section 4, my powers under my Trust Agreement aze personal
to me and may not be exercised by any other person or entity.
Section 5. Property Held as Nominee
For administrative convenience it is contemplated that certain assets may be added to my Trust
Estate from time to time with the possession and control thereof retained by or redelivered to
me. Notwithstanding such control or redelivery, such assets shall be assets of my Trust Estate
and held by me as the nominee of my Trustee. During the period such assets are in my
possession, they shall be subject to the following terms and conditions:
a. I may receive directly and devote to my own use and benefit any
dividends, interest, income, or proceeds or distributions from or upon
such assets and neither I nor my Trustee shall have any duty of accounting
to the other or to any other person with regard thereto.
b. Any sale, exchange or other transfer of such assets by me shall constitute
a withdrawal of such assets from my Trust Estate and my Trustee shall
have no further interest therein or duties with regard thereto. Though not
a condition precedent to any such withdrawal, I agree to notify my Trustee
of all such withdrawals.
c. I shall be responsible for the reporting of the income from such assets to
the appropriate taxing authorities and my Trustee shall have no
responsibility for including such income on any fiduciary returns prepared
by my Trustee or for the preparation of any other government filing with
respect thereto unless I duly notify my Trustee of such income items and
a full and adequate accounting thereof is made and presented to my
Trustee.
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d. I shall protect and indemnify my Trustee against all losses, liabilities and
expenses which may result directly or indirectly from my use, possession,
management or control of such assets.
e. Upon my death or incapacity, my Trustee shall remain entitled to the
possession thereof and shall continue to have all the rights, powers and
duties with respect to such assets which are granted to my Trustee herein.
My Trustee is not responsible for assets held by me as nominee.
However, it is also understood that my Trustee shall use any reasonable
and prudent means to secure possession of any trust assets of which my
Trustee has lmowledge. My Trustee shall have no duty, accountability or
responsibility to me or to any other person with respect to any assets of
which my Trustee has no knowledge or of which my Trustee is unable to
obtain possession and control.
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Article Five
Administration at Death of the Trustor
Section 1. Trustee's Payment of Debts and Tazes
After my death, unless other provisions for payment have been made, my Trustee shall pay all
or any part of the following expenses, debts, claims and taxes from my Trust Estate:
a. Final medical expenses and all funeral costs;
b. Legally enforceable claims against me;
c. Reasonable expenses of administration of my Trust attributable to my
probate estate;
d. Any allowances mandated by a court of competent jurisdiction to those
dependent upon me;
e. Any estate, inheritance, succession, generation skipping transfer, or similar
taxes payable by reason of my death; and
f. Any penalties or interest on any of the above expenses, claims, debts or
taxes owed by me or my probate estate.
Section 2. Payment by My Trustee or Personal Representative
My Trustee, in my Trustee's discretion, may make distributions authorized under this Article
either directly to the person or entities to whom payment is owed or to the Personal
Representative of my probate estate. Written statements by my Personal Representative that
such sums are due and payable by my estate shall be sufficient evidence of their amount and
propriety for the protection of my Trustee. My Trustee shall be under no duty to see to the
application of any such payments made to my Personal Representative.
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Section 3. Tax Elections
If no Personal Representative has been appointed, with regard to the payment of any income tax,
gift tax, estate tax, inheritance tax, Generation Skipping Transfer Tax or any other tax due
because of my death, my Trustee shall have the right to make any available elections allowed
under the law or to sign and file any tax return. If a Personal Representative has been
appointed, the Personal Representative shall have the foregoing rights and duties.
Section 4. Payment of Death Taxes, Claims and Expenses
a. Payment Out of Trust Property
All death taxes, claims and expenses payable under the provisions of this Article
may be paid by my Trustee out of my Trust Estate except as specifically provided
for elsewhere in my Trust Agreement. Such payments may be allocated, partly
or wholly, in my Trustee's discretion, to income or principal; but, to income only
to the extent such allocation does not decrease any otherwise allowable federal
estate tax Charitable Deduction.
b. Exception for Property Passing Outside of My Trust
Notwithstanding Section 4.a of this Article, unless specifically directed otherwise
by another sepazate provision of my Trust Agreement, all death taxes, claims and
expenses attributable to assets passing outside of my Trust or my probate estate
shall be assessed against those persons receiving such property; provided,
however, that under no circumstances shall any transfer to any beneficiary that
qualifies for the federal estate tax Charitable Deduction cause the property
transferred or such beneficiary to beaz any such taxes.
Section 5. Apportionment of Expenses, Claims and Taxes
Notwithstanding Section 4.a of this Article, unless specifically directed otherwise by another
separate provision of my Trust Agreement, all expenses, claims and taxes attributable to any
specifically distributed property shall be apportioned to the beneficiaries of such specific
distributions. Any distribution of specific trust property under my Trust Agreement shall pass
subject to alI liens, mortgages or encumbrances attributable thereto.
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Section 6. Exception to Apportionment of Death Taxes
Notwithstanding any provision in my Trust Agreement to the contrary, it is my intent, and I
hereby direct, that to the extent practicable no death taxes shall be apportioned to or against any
part of my estate or the trusts or shares created by my Trust Agreement, or any beneficiary
thereof, which qualifies for the federal estate tax Charitable Deduction.
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Article Six
Specific Distributions of Trust Property
Section 1. Distributions Under Article Six
Except for the specific distributions directed in the following Sections of this Article Six, all
distributions of trust property shall be made in accordance with the Articles that follow.
Section 2. Income in Respect of a Decedent ("IRD")
After my death, except as to any specifically identified IRD asset directed to be distributed to
a beneficiary, my Trustee shall distribute a fraction of all items of IRD controlled by my Trust
to the beneficiazies of my Trust, by fractional designation, in the same proportions as such
beneficiaries shaze in the overall value of my Trust Estate by reason of other provisions of my
Trust Agreement.
Section 3. Estate Planning Letter or Memoraadum
To the extent permitted by state law and not necessary to fully utilize a Deceased Trustor's
Unused Applicable Credit Equivalent, my Trustee shall distribute personal or household items
from my Trust Estate to such persons as I may direct by a written instrument signed by me and
delivered to my Trustee.
Section 4. Specific Distribution Not a Part of My Trust Estate
If the property making up any specific distribution set forth in this Article is not part of my
Trust Estate at the time such specific distribution is directed to be made and will not become a
part of my Trust Estate within a reasonable time, my Trustee shall disregard that specific
distribution.
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Article Seven
Retirement Trust and Common Pot Trust
Section 1. Creation of IItC Section 401(a)(9) Retirement Trust
At my death, my Trustee shall allocate to a separate trust to be known as the Retirement Trust,
all assets to be received by reason of any Beneficiary Designation. The Retirement Trust and
the assets so received shall be held, administered, divided and distributed according to the
provisions that follow.
Section 2. Creation of Common Pot Trust
At my death, my Trustee shall nut create a Common Pot Trust. All of my Trust Estate that has
not been distributed under prior provisions of my Trust Agreement shall be held, administered,
divided and distributed according to the provisions of the Articles that follow.
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Article Eight
Division and Distribution of Trust Property
Section 1. Division of Trust Property Into Shares
My Trustee shall divide, into sepazate shares, all of my Trust Estate not previously distributed
under the preceding Articles of my Trust Agreement (and for purposes of determining such
division and subsequent distributions shall take into account the exclusion of any descendant as
may be directed in Article One) as follows:
Beneficiary Name
VICKI L. MCNAUGHTON
MICHELLE R. MCNAUGHTON
MARC A. MCNAUGHTON
The trust shares shall be held, administered and distributed as follows:
a. Distribution of Trnst Share for VICKI L. MCNAUGHTON
The trust share set aside for VICKI L. MCNAUGHTON shall be held, administered
and distributed as follows:
1. Distributions of Net Income
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all net income from such beneficiary's trust share,
free of trust.
2. Distribntions of Principal
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all principal from such beneficiary's trust share,
free of trust.
Share
1/3
1/3
1/3
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3. Distribntion on Death of Beneficiary
If such beneficiary should die prior to the time that a distribution
is directed to be made, such beneficiary's interest in such trust
share shall lapse and my Trustee shall distribute the balance of the
trust share to such beneficiary's then living descendants, per stirpes.
If such beneficiary has no then living descendants, my Trustee shall
distribute the balance of the trust share to my then living
descendants, per stirpes.
If I have no then living descendants, my Trustee shall distribute the
balance of the trust share as provided in the Articles that follow.
b. Distribution of Trust Share for MICT~:I.LE R. MCNAUGHTON
The trust share set aside for MICHELLE R. MCNAUGHTON shall be held,
administered and distributed as follows:
1. Distributions of Net Income
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all net income from such beneficiary's trust shaze,
free of trust.
2. Distribations of Principal
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all principal from such beneficiary's trust shaze,
free of trust.
3. Distribution on Death of Beneficiary
If such beneficiary should die prior to the time that a distn~bution
is directed to be made, the beneficiary's interest in the balance of
the trust share shall be distributed to MARC A. MCNAUGHTON, if
then living; or, if not, such beneficiary's interest in the trust shaze
shall lapse and shall be administered in accordance with the
Articles that follow.
**-* 8-2
c. Distribution of Trust Share for MARC A. MCNAUGHTON
The trust share set aside for MARC A. MCNAUGHTON shall be held, administered
and distributed as follows:
1. Distributions of Net Income
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all net income from such beneficiary's trust share,
free of trust.
2. Distributions of Principal
My Trustee shall immediately pay to, or apply for the benefit of,
such beneficiary, all principal from such beneficiary's trust share,
free of trust.
3. Distribution on Death of Beneficiary
If such beneficiary should die prior to the time that a distribution
is directed to be made, the beneficiary's interest in the balance of
the trust share shall be distributed to MICHELLE R. MCNAUGHTON,
if then living; or, if not, such beneficiary's interest in the trust
share shall lapse and shall be administered in accordance with the
Articles that follow.
Section 2. Distributions to Underage or Incapacitated Beneficiaries
Notwithstanding any provision to the contrary in this Article Eight and subject to Section 2 of
Article Twelve, if any beneficiary otherwise entitled to receive a distribution of trust property is
under the age of 25 years or is incapacitated, as defined in Article Twelve, my Trustee shall
retain and administer such beneficiary's trust share for such beneficiary's benefit pursuant to the
following provisions of this Article Eight:
a. Incapacitated Beneficiary
If such beneficiary's trust share is being held under this Section 2 due to such
beneficiary's incapacity (as defined in Article Twelve) then, only during the term
of such incapacity, such beneficiary's trust share shall be administered according
to the Special Needs Provisions of Article Twelve.. __Upon the beneficiary's
regaining capacity (as determined under Article Twelve) the following provisions
of this Article Eight shall apply.
•••• 8-3
b. Underage Beneficiary
If such beneficiary's trust shaze is being held under this Section 2 due to such
beneficiary's being under the age of 25, such beneficiary's trust share shall be
administered as follows:
1. My Trustee's Discretion
My Trustee shall pay to, or apply for the benefit of, such
beneficiary, so much of the net income and principal of such
beneficiary's trust share as my Trustee, in my Trustee's discretion,
deems proper considering all other resources then known to be
available to such beneficiary.
2. Payments Made to Beneficiary or Personal Representative
My Trustee is authorized to make payments under this Section 2.b
directly to the beneficiary, to the beneficiary's Personal
Representative or to any other person my Trustee may deem proper
to be used for the benefit of the beneficiary.
3. Trustee's Decisions Are Final
All decisions by my Trustee as to whom my Trustee makes
payments, the purposes for which payments are made and the
amounts to be paid out of any trust shaze aze within my Trustee's
discretion.
4. Undistributed Net Lncome
All undistributed net income shall be accumulated and added to the
principal of the trust shaze.
Section 3. Termination and Distribution as to Underage or Incapacitated
Beneficiary
Unless distributions from a trust shaze are withheld pursuant to Section 1 of Article Twelve, my
Trustee shall distribute the trust share to the respective beneficiary of the share being held under
Section 2 of this Article Eight on the latest to occur of (i) the date upon which such beneficiary
reaches the age of 25 years, (ii) the times for distribution provided in the preceding Sections of
this Article Eight, if any, or (iii) when such beneficiary is no longer incapacitated, as determined
pursuant to the provisions of Article Twelve.
«... 8-4
Section 4. Death of Incapacitated or Underage Beneficiary
Subject to the provisions of preceding Sections of this Article Eight, if any beneficiary whose
trust shaze is being held in trust under such Sections dies before the complete distribution of such
beneficiary's trust share, the beneficiary's interest in such trust share shall lapse and my Trustee
shall distribute such beneficiary's trust share to such beneficiary's then living descendants, per
stirpes; or, if none, to my then living descendants, per stirpes. If I have no then living
descendants, my Trustee shall distribute such beneficiary's trust share as provided in the Articles
that follow.
Section 5. General Power of Appointment Over Certain Assets
If any separate shaze or trust established under this Article Eight shall terminate, or if a
beneficiary's interest therein lapses, upon the death of the beneficiary thereof, my Trustee shall,
anything herein to the contrary notwithstanding, distribute to such appointee or appointees who
are creditors of the estate of such deceased beneficiary, in such proportions and amounts as such
deceased beneficiary shall direct and appoint by such deceased beneficiary's last will and
testament referring specifically to this general power of appointment, those assets composing
such sepazate share or trust the transfer of which pursuant to the terms hereof, other than this
Section 5, and assuming the nonexercise of any special testamentary power of appointment
elsewhere herein conferred upon such deceased beneficiary, upon such termination would, but
for such general power, cause any tax under Chapter 13 of the Code to be payable. If such
deceased beneficiary shall fail in whole or in part to exercise such general power, then the assets
subject to such general power with respect to which such deceased beneficiary shall have failed
to exercise such general power shall be distributed as otherwise provided in my Trust
Agreement.
•*•• 8-5
Article Nine
Distribution If No Designated Beneficiaries
NONE
9-1
Article Ten
Trustee Administration
Section 1. Required Vote for Co-Trustees
a. Trustor Serving as Co-Trastee
Unless otherwise provided in my Trust Agreement, if I am serving as a Co-Trustee
under my Trust Agreement, I may make decisions and bind my Trust in the
exercise of all powers and discretions granted to me as Trustee without the consent
of any other Trustee.
b. Unanimous Vote for Two Trustees
Other than when I am serving as Co-Trustee, if only two Trustees are serving,
they shall act unanimously in the exercise of all powers and discretions granted
to them under my Trust Agreement.
c. Majority Vote for More Than Two Trustees
Other than when I am serving as a Co-Trustee, if more than two Trustees are
serving under my Trust Agreement, they shall act by majority vote and any
exercise of a power or discretion by a majority of the Trustees shall have the same
effect as an exercise by all of them.
d. Court Order Resolves Disputes
Other than when I am serving as a Trustee, if the Trustees are not able to reach
agreement on any decision as set forth in this Section 1, they shall petition a court
of competent jurisdiction for instructions and shall take no action on the disputed
matter until a court order deciding the issue has been rendered.
Section 2. Power to Delegate
Notwithstanding any other provision of my Trust Agreement, any one or more of the Co-Trustees
serving under my Trust Agreement may from time to time delegate to another Co-Trustee or
Co-Trustees routine acts of trust administration.
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Section 3. No Bond Required
No Trustee specifically named under my Trust Agreement shall be required to post any bond for
the faithful performance of such Trustee's responsibilities.
Section 4. Trustee Compensation
Other than when I am serving as Trustee, my Trustee shall be entitled to reasonable compensation
for services rendered. Such compensation is payable without the need of a court order. In
calculating the amount of compensation, customary chazges for similar services in the same
geographic area for the same time period shall be used as guidelines. Any corporate fiduciary
shall be entitled to receive compensation for its services in accordance with its published fee
schedule in effect from time to time and any trustee who is normally compensated on an hourly
basis shall be so compensated.
My Trustee shall also be entitled to reimbursement for reasonable costs and expenses incurred
during the exercise of my Trustee's duties under my Trust Agreement.
Section 5. Change in Corporate Trustee
Any corporate successor to the trust business of any corporate trustee named under my Trust
Agreement, or acting hereunder, shall succeed to the capacity of its predecessor without re-
conveyance or transfer of trust property.
Section 6. Written Notice to Trustee
Until my Trustee receives written notice of any death or other event which triggers the right to
payments from any trust or trust shares created under my Trust Agreement, my Trustee shall
incur no liability for distributions made in good faith to persons whose interests may have been
affected by such event.
Section 7. Duty to Account
My Trustee shall render accounts, upon request, to the income beneficiaries under my Trust
Agreement at least annually, at the termination of a trust created hereunder and upon a change
in the Trustees in the manner required by law.
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Section 8. No Court Supervision
No trust or trust share created under my Trust Agreement shall require the active supervision of
any state or federal court.
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Article Eleven
Trustee Powers
Section 1. Powers
In addition to any power hereinafter specifically granted to my Trustee, it is my intention that
my Trustee have the power respecting properly in my Trust Estate that an absolute owner of such
property would have. In accordance with such intention, any power my Trustee needs to
administer my Trust Estate, which is not hereinafter listed, shall be considered as provided for
herein. All powers shall be exercised only in a fiduciary capacity. It is also my intention that
the Uniform Prudent Investors Act and any similaz enacted statute shall not apply to govern any
of my Trustee's actions. The principles of the prudent person rule shall apply to govern the
actions of my Trustee.
a. Retention of Property
My Trustee shall have the power to retain any property received into my Trust at
its inception, or later added to my Trust, without regazd to whether my Trust
investments aze diversified, as long as my Trustee considers that retention is in the
best interests of my Trust or is in furtherance of my goals in creating my Trust.
b. Additions
My Trustee shall have the power to receive additions to the assets of the various
trusts created under my Trust Agreement from any source.
c. Business Participation
My Trustee shall have, notwithstanding any overall effect on the fair market value
of the property held in any trust or trust shaze, the power to form, terminate,
continue or participate in the operation of any business enterprise including a
corporation, a sole proprietorship, a general or limited paztnership (as a general or
limited partner) or a limited liability company (as a managing or nonmanaging
member) and to effect any form of incorporation, dissolution, liquidation or
reorganization, including, but not limited to, recapitalization and reallocation of
classes of shares or other changes in the form of the business enterprise or to lend
money or make a capital contribution to any such business enterprise.
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d. Make Investments
My Trustee shall have the power to invest and reinvest the assets of my Trust as
my Trustee may determine to be in the best interests of my Trust without
limitation by any law applicable to investments by fiduciaries. The permitted
investments and reinvestrnents may include securities such as common or preferred
stock, mortgages, notes, subordinated debentures and warrants of any corporation,
any common trust fund administered by a corporate fiduciary, other property, real
or personal, including savings accounts and deposits, interests in mutual or money
market funds or investment trusts, annuities and insurance whether or not such
investments aze unsecured or of a wasting nature. Any corporate trustee is
authorized to invest in shares of an investment management company organized
under the Investment Company Act of 1940 (commonly known as a mutual fund)
for which the corporate trustee serves as an investment advisor, custodian, or in
any other capacity, for remuneration.
e. Life Insurance
My Trustee shall have the power to obtain, by purchase or by gift or by
conversion, reissue, consolidation or by any other means, and hold as an asset of
my Trust, policies of insurance on my life or the life of any other beneficiary of
my Trust. My Trustee is authorized and empowered to exercise, either before or
after my death, all of the rights, options, elections or privileges exercisable in
connection with such policies. These rights and options shall include, but not be
limited to, incapacity benefits, the right to borrow money with which to pay
premiums (or other chazges) on any policy owned by my Trust (including any
automatic premium loan feature) or for any other trust purpose, the right to elect
among settlement options offered by the insurance company that issued such
policy, the right to convert such policy to paid-up insurance, extended term
insurance or to any different form of insurance, and the right to arrange for the
automatic application of dividends in reduction of premium payments (or other
charges) with regard to any policy of insurance held in my Trust Estate.
Regarding any such policies:
1. I represent that any policies of life insurance currently
transferred into my Trust, or that will be transferred to my
Trust hereinafter or purchased at my direction, have been
selected (or will be selected) solely by me based on my
study and evaluation of (a) the sufficiency of the policy to
meet the goals of my Trust, (b) whether or not available
policy elections should be made, and (c) the current and
projected financial strength and viability of the company
issuing the policy.
11-2
2. My Trustee has made no representations to me concerning
these policies and none of my study and evaluation of the
policy or policies has been based on any representation by
my Trustee, Furthermore, my Trustee is under no
obligation to examine such policies upon receipt or to make
subsequent or periodic evaluations of same. The obligations
to examine and evaluate shall remain exclusively with me.
3. In the event that I or any beneficiary hereunder shall at any
time (1) question the sufficiency of any life insurance
policy, (2) determine that available policy elections should
be made, or (3) question the continued financial strength or
viability of the carrier, it shall be their absolute obligation
to inform my Trustee of those facts in writing. My Trustee
shall be indemnified and held harmless for any actions
taken or not taken pertaining to any such policies held by
my Trust.
f. Dealing With Property
My Trustee shall have the power to acquire, grant, hold in a safe deposit box or
dispose of real or personal property of all kinds including, but not limited to, puts,
calls and options (including options on stock), for cash or on credit, including
maintaining margin accounts with brokers, at public or private sale, upon such
terms and conditions as my Tnistee may deem advisable, and to manage, develop,
improve, exchange, partition, change the character of, or abandon property, or any
interest therein, or otherwise deal with real or personal property including, but not
limited to, the placing or releasing of liens and encumbrances on real or personal
property.
g. Environmental Compliance
Specifically, my Trustee shall have the power to use and expend my Trust income
and principal to conduct environmental assessments, audits, and site monitoring
to determine compliance with any environmental law or regulation thereunder; to
take all appropriate remedial action to contain, clean up or remove any
environmental hazard, including a spill, release, discharge or contamination, either
on my Trustee's own accord or in response to an actual or threatened violation of
any environmental law or regulation thereunder; to institutc legal proceedings
concerning environmental hazards or contest or settle any such legal proceedings
brought by any local, state or federal agencies concerned with environmental
compliance, or by a private litigant; to comply with any local, state or federal
agency order, or court order directing an assessment, abatement or cleanup of any
environmental hazards; to employ agents, consultants and legal counsel to assist
11-3
in or perform the above undertakings or actions; and, in general, to take all
appropriate actions to prevent, identify, or respond to any actual or threatened
violations of any environmental law or regulation thereunder.
No Trustee under my Trust Agreement shall be liable for any loss or depreciation
in value sustained by my Trust as a result of my Trustee retaining any property
upon which there is later discovered to be hazardous materials or substances
requiring remedial action pursuant to any federal, state or local environmental law
unless my Trustee contributed to the loss or depreciation in value through willful
default, willful misconduct, or gross negligence. Moreover, my Trustee shall not
be obligated to accept any property on behalf of my Trust without my Trustee first
having the opportunity to dctermine, in my Trustee's discretion, that such property
is not contaminated by any hazardous or toxic materials or substances, and that
such property is not being used and has never been used for any activities directly
or indirectly involving the generation, use, treatment, storage, disposal, release, or
discharge of any hazardous or toxic materials or substances. Finally, my Trustee
shall have the power to disclaim any power that, in my Trustee's discretion, will
or may cause my Trustee to be considered an "owner" or "operator" of property
held in my Trust Estate under the provisions of the Comprehensive Environmental
Response, Compensation and Liability Act (CERCLA), as amended from time to
time. This power to disclaim, as contained herein, shall apply to any such power,
whether actually set forth under my Trust Agreement, incorporated by reference
herein, or granted or implied by any statute or rule of law.
h. •Borrowing Authority
My Trustee shall have the power to borrow funds from any person, including my
Trustee; to guarantee indebtedness or indemnify others in the name of my Trust
and to secure any such obligation by mortgage (including, but not limited to
reverse mortgages), pledge, security interest or other encumbrance; and to renew,
extend or modify any such obligation for a term within or extending beyond the
administration of the term of my Trust. No lender shall be bound to see to, or be
liable for, the application of the proceeds of any obligation and my Trustee shall
not be personally liable for any obligation unless such Trustee and the lender so
agree in writing.
i. Leasing Authority
My Trustee shall have the power, with respect to real or personal property, to
make, renew or amend for any purpose a lease, as lessor or lessee, for a term
within or beyond the term of my Trust with or without option to purchase.
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j. Natural Resources
My Trustee shall have the power to enter into any arrangement or agreement,
including a lease, pooling or unitization agreement for exploration, development,
operation, conservation and removal of minerals or other natural resources.
k. Voting Rights
My Trustee shall have the power to vote a security in person or by general or
limited proxy; to participate in or consent to any voting trust, reorganization,
dissolution, liquidation or other action affecting any securities; and to deposit
securities with, and transfer title to, a protective or other committee.
1. Title to Assets
My Trustee shall have the power to hold securities and other property whether real
or personal and whether or not in negotiable form or in the name of a nominee
(including "street name" of a broker) or by deposit to a clearing corporation, with
or without disclosure of the Trustee relationship, but my Trustee shall be
responsible for the acts of any nominee in the scope of the nominee's authorized
actions with respect to such property or clearing corporation in connection with
the property.
m. Insurance
My Trustee shall have the power to insure the assets of my Trust against any risk,
and my Trustee against liability, with respect to third persons.
n. Settlement of Disputes
My Trustee shall have the power to pay or contest any debt or claim; to
compromise, release and adjust any debt or claim; and to submit any matter to
arbitration.
o. Payment of Expenses
My Trustee shall have the power to pay any taxes, assessments, reasonable
compensation of my Trustee and other expenses incurred in the collection,
management, care, protection and conservation of my Trust Estate.
p. Principal and Income
My Trustee shall have the power to allocate receipts or expenditures to either
income or principal and to create reserves out of income as my Trustee, in my
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Trustee's discretion, deems appropriate and my Trustee's decision, made in good
faith with respect thereto, shall be binding and conclusive on all persons. This
power of allocation shall also apply to income during administration of my Trust
after my death. Income during administration after my death is currently
distributable.
q. Distribution of Trust Property
My Trustee shall have the power to make any distribution or payment in kind or
in cash, or partly in kind and partly in cash, and to cause any share to be
composed of cash, property or undivided interests in property different in kind
from any other share, either pro rata or non pro rata, without regard to differences
in the tax basis of such property and without the requirement of making any
adjustment of the shares by reason of any action taken pursuant hereto.
Any division, allocation, apportionment or valuation of trust property in order to
distribute the assets to or among any of the trusts, shares or beneficiaries shall be
made by my Trustee, and the good faith determination of my Trustee shall be
binding and conclusive on all parties. In order to maximize the benefits of my
Unused Generation Skipping Tax Exemption Equivalent, my Trustee may consider
the inclusion ratio of any Trust, share or subshare when making any distribution,
division, allocation or apportionment under my Trust Agreement.
r. Litigation
My Trustee shall have the power to prosecute or defend actions, suits, claims or
proceedings for the protection or benefit of my Trust and my Trustee in the
performance of my Trustee's duties.
s. Employment of Agents
My Trustee shall have the power to employ agents, including attorneys,
accountants, investment advisors, custodians, appraisers or others, including any
firm of which my Trustee is a member, to advise or assist my Trustee, to delegate
to them fiduciary powers and to indemnify them against liability for positions
taken in good faith and with reasonable basis.
t. Corporate Fiduciary
If any stock of a corporate trustee that is my Trustee, or of any affiliate or
successor of such Trustee, shall be included in the assets of my Trust, my Trustee
shall have full authority, in my Trustee's discretion, and notwithstanding any
regulation or rule of law to the contrary, to retain the stock and any increases
resulting from stock dividends and stock splits and from the exercise of purchase
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rights and the purchase of fractional shazes needed to round out fractional share
holdings that may arise concerning the stock. My Trustee shall vote such stock
either directly or by proxy. However, to the extent my Trustee is prohibited by
law from voting such stock, my Trustee shall vote in accordance with the written
instructions of a majority of the then living beneficiaries then entitled to current
distributions of income, or their Personal Representatives. In the event no
instruction is given, my Trustee is authorized to vote the stock in the best interests
of the beneficiaries in view of the purposes for which my Trust was created.
u. Investment Transactions
With regazd to record keeping for investment transactions, my Trustee need not
provide copies of confirmations or similar notifications each time a trade or
investment transaction occurs, but investment transactions shall be set forth in my
Trustee's periodic accounting.
v. Repairs and Improvements
My Trustee shall have the power to make ordinary or extraordinary repairs or
alterations in buildings or other structures, to demolish any improvements, and to
raze existing or erect new party walls or buildings or other structures.
w. Business Personnel
My Trustee shall have the Bower to elect or employ directors, officers, employees,
partners or agents of any business and to compensate such persons, whether or not
any such person is a Trustee, director, officer, partner or agent of my Trustee or
a beneficiary of my Trust.
x. Farm or Ranch Property
With respect to farm or ranch property, my Trustee shall have all necessary
powers to participate in and operate any farming (including tree farming) or ranch
operation personally or with hired labor, tenants or sharecroppers, to lease any
farm for cash or a share of crops under a lease that permits or precludes the
material participation of my Trustee to fertilize and improve the soil; to employ
conservation practices; to participate in government programs; and to perform any
other acts deemed by my Trustee necessary or desirable to operate the property.
In making a decision whether to materially participate in farming or ranch
operations, my Trustee shall consider whether an election should be made or has
been made under Code Section 2432A to qualify for special farm-use valuation.
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y. Ancillary Fiduciaries
If, for any reason, my Trustee deems it advantageous to act through an ancillary
fiduciary, my Trustee may designate an ancillary Trustee qualified to serve in the
jurisdiction where such ancillary fiduciary is to act and may delegate to such
ancillary fiduciary such of the powers granted under my Trust Agreement as my
Trustee deems advisable without being chargeable with loss, if any, arising out of
such designation or delegation. My Trustee may specify whether any corporate
fiduciary, or any person or persons acting in an ancillary capacity hereunder, shall
serve with or without bond Except as maybe otherwise specifically provided, no
such ancillary fiduciary need comply with the provisions of any Uniform Trustee's
Accounting Act, the Uniform Trust Act or similar acts in force in any state where
the fiduciary may be acting.
z. Retention of Closely Held Interest
My Trustee shall have the power to retain any real estate interests, closely held
securities or affiliated companies or business interests, and to sell or dispose of
such interests only after careful consideration and after determining that sale or
disposition is under the existing circumstances in the best interests of my Trust or
its beneficiaries.
aa. S Corporations
If at any time my Trust holds any stock in an S corporation, and my Trustee
deems it appropriate for such corporation to maintain its Subchapter S election, or
if my Trustee deems a Subchapter S election advisable for any corporation the
stock of which is held in my Trust, my Trustee may take all of the necessary
actions as to such election and may segregate the S corporation stock, or other
corporation stock for which a Subchapter S election is to be made, from the other
assets of my Trust, and in my Trustee's discretion, and otherwise consistent with
the terms of my Trust to the greatest extent possible, may form new trusts and
may amend the terms of my Trust Agreement as would be necessary to establish
Qualified Subchapter S Trusts to hold the said S corporation stock and assets in
compliance with Code Sections 1361(b) and 13b1(d)(3).
bb. Exercise of Authority
Except as otherwise provided in my Trust Agreement, my Trustee shall have the
power to do all acts that might legally be done by an individual in absolute
ownership and control of property.
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cc. Power to Divide or Combine Trusts
My Trustee shall have the power to divide a single trust or shaze thereof into
separate divisions, each to be administered in accordance with the terms and
conditions of the single trust, from which they were created (or in accordance with
such terms and conditions as they may be affected by my Trustee's power to
comply with S Corporation requirements) when my Trustee, in my Trustee's
discretion, determines that division is desirable or advisable in view of tax
considerations, including considerations related to income tax, gift tax, inheritance
tax or generation skipping transfer tax or other objectives of the trusts and their
beneficiaries.
My Trustee shall not be required to make a physical segregation or division of the
various trust subdivisions created under my Trust Agreement except as segregation
or division may be required by reason of the termination and distribution of any
of the trust subdivisions, but my Trustee shall keep sepazate accounts and records
for different undivided interests.
My Trustee, in my Trustee's discretion, shall have the further power to combine
two or more trusts or trust subdivisions having substantially the same terms into
a single trust for purposes of administration when tax or other factors indicate that
such combination would be desirable or advisable.
In deciding whether to combine trusts or trust subdivisions, my Trustee shall
consider the generation skipping "inclusion ratio" of the trusts or trust subdivisions
to be combined. Trusts or trust subdivisions having the same inclusion ratios may
be combined. Trusts or trust subdivisions having different inclusion ratios should
generally not be combined unless their inclusion ratios aze maintained unchanged
through substantially separate and independent shares of different beneficiaries
within the meaning of Code Section 2654(b) and the applicable regulations
thereunder.
Specifically, unless there is a Personal Representative, my Trustee has the
authority to allocate any portion of my respective exemptions under Code Section
2631(a) to property as to which I am the respective transferor, including any
property transferred by myself during my lifetime as to which I did not make an
allocation prior to my death. My Trustee also has the authority to make the
special election under Code Section 2652(a)(3). If Code Section 2631(a) or
2652(a)(3) is not interpreted as to allow a Trustee to exercise such election, then
a Personal Representative shall be appointed and is authorized to allocate my
respective exemptions and to exercise the said special election.
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If my Trustee considers that any distribution from a trust or trust subdivision
hereunder, other than pursuant to a power to withdraw or appoint, is a taxable
distribution subject to the federal Generation Skipping Transfer Tax payable by
the distributee, my Trustee may increase the distribution by an amount that my
Trustee would estimate to be sufficient to pay that tax and any additional tax
thereon, and shall charge the same against the trust or trust subdivision to which
the tax relates.
If my Trustee considers that any termination of an interest in my Trust or a trust
subdivision hereunder is a taxable termination subject to the federal Generation
Skipping Transfer Tax, my Trustee may pay that tax from the portion of the
property to which the tax relates without any adjustment of the relative interests
of the beneficiaries.
dd. Termination of Small Trust
If at any time after my death the costs of administration of my Trust (or any shaze
thereof) are of such an amount in relation to the then principal and undistributed
income of my Trust (or any share thereof) that my Trustee, in my Trustee's
discretion, determines that my purposes in establishing my Trust (or any share
thereof) would no longer be served, and if my Trustee deems it advisable to
distribute the then principal and undistributed income of my Trust {or any share
thereof) to the then living beneficiary or beneficiaries, my Trustee (other than any
then current beneficiary of my Trust who, if then serving as a Trustee, may
appoint an Independent Trustee to serve only for the purpose of determining the
advisability of termination in such Independent Trustee's sole discretion) may do
so without responsibility on the part of my Trustee. Such a distribution on behalf
of a beneficiary under a disability, in my Trustee's discretion, may be made to the
Guardian of the person of such beneficiary, or to the pazent of such beneficiary,
if such beneficiary is a minor, or may be applied by my Trustee for such
beneficiary's benefit.
ee. Power to Subject Trust Property to Probate
It is my intention to avoid probate through the use of my Trust. If, however, my
Trustee and Personal Representative mutually determine that it shall be in the best
interests of the beneficiaries of my Trust, and the beneficial interests of the
beneficiaries shall not thereby be altered, my Trustee may subject any asset to
probatc to accomplish a result unavailable without probate. This power shall be
strictly construed and shall only be used to secure any tax or other benefit
otherwise unavailable to my Trust. Accordingly, other than a distribution that
would cause a Charitable Deduction to fail, my Trustee, in my Trustee's
discretion, may accomplish this objective by distributing such property to my
estate.
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ff. Power to Change Situs
My Trustee shall have the power, exercisable by a written instrument signed and
acknowledged by my Trustee, to change the situs of any trust or trust share held
by my Trustee; and, in conjunction with any such change and without any need
to obtain the approval of any court, to elect that such trust or trust shall be subject
to the jurisdiction of the new situs. In addition, my Trustee may move the assets
of such trust or trust share to the location of the new situs. The meaning and
effect of the provisions of my Trust Agreement shall be construed in accordance
with the laws of the governing state identified in Section 13 of Article Twelve,
and each trust or trust share shall be administered in accordance with the laws of
the applicable situs. In no event, however, may this power be exercised in a
manner that would prevent a trust or trust share from qualifying as a permitted
shareholder of S corporation stock for federal income tax purposes.
gg. Release of Trustee Powers
Each Trustee who determines it to be in the best interest of any beneficiary may,
at any time, by instrument executed with all the formalities of a deed and
delivered personally or sent by certified mail to another then acting Trustee, if
any, or to some beneficiary of the affected Trust or Trusts, release and relinquish
or disclaim upon any terms, either in whole or in part, temporarily or permanently,
revocably or irrevocably, with or without binding successors, any one or more of
the powers, rights, authorities, and discretions conferred upon such Trustee by any
provision or provisions of my Trust Agreement or generally pursuant to law,
which release and relinquishment or disclaimer shall be binding on all affected
beneficiaries. If the release and relinquishment or disclaimer of a power, right,
authority, or discretion is made by less than all of the Trustees upon whom it is
conferred, such power, right, authority, or discretion shall continue to be
exercisable in full by the Trustee or Trustees (other than any successor Trustees
on whom it is, by its terms, binding) who have not thus released and relinquished
or disclaimed it.
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Article Twelve
General Provisions
Section 1. Spendthrift Protection
Neither the principal nor the income of any trust created or contained under my Trust Agreement
shall be liable for the debts of a beneficiary nor shall the same be subject to seizure by any
creditor of any beneficiary under any lien or proceeding at law or equity. Except to the extent
otherwise expressly provided in my Trust Agreement, no beneficiary shall have the authority or
power to sell, assign, transfer, encumber or in any manner to dispose of a beneficial interest,
whether income or principal. The limitations herein shall not restrict the exercise of any power
of appointment or the right to disclaim by any beneficiary.
In addition and subject to the provisions of Section 2 of this Article, if my Trustee, at a time that
any distribution to any beneficiary other than me is directed to be made under the provisions of
my Trust Agreement, in such Trustee's sole discretion, determines that reliance on government
benefits, illness, substance dependency, banlmiptcy, litigation or any factor tending to diminish
the ability of a beneficiary to fully benefit from a distribution or to handle financial affairs exists,
my Trustee may withhold any such directed distribution and may extend the term of my Trust
as to any portion of my Trust Estate otherwise allotted for any so affected beneficiary.
Thereafter, my Trustee may continue to distribute income or principal to such beneficiary as my
Trustee may determine in my Trustee's sole discretion. If my Trustee withholds distributions to
prevent a loss of, or ineligibility for, government benefits, the Special Needs Provisions of this
Article Twelve shall apply to such trust property.
Section 2. The Rule Against Perpetuities
Notwithstanding any other provisions of my Trust Agreement, unless sooner terminated or vested
in accordance with other provisions of my Trust Agreement, all interests not otherwise vested,
including, but not limited to, all trusts and powers of appointment created hereunder, shall
terminate one day prior to twenty-one (21) years after the death of the last survivor of the group
composed of me, those beneficiaries described herein and my lineal descendants living on the
date my death. At that time, distribution of all principal and all accrued, accumulated and
undistributed income shall be made to the persons (or their representatives as authorized herein)
then entitled to distributions of income or principal and in the manner and proportions herein
stated irrespective of their then attained ages.
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Section 3. Incapacity and Competency
A person shall be considered incapacitated in the event such person has been determined to be
so by a court of competent jurisdiction; has been certified by two licensed physicians to be unable
to properly handle his or her own affairs by reason of physical illness or mental illness; or
otherwise is unable freely to communicate for a period of 90 days. A person shall be considered
to have regained capacity upon such a determination by a court of competent jurisdiction, or upon
certification by two licensed physicians that the person is able to properly handle his or her own
affairs or is able to freely communicate. The term "incapacity" is intended to be interchangeable
with the terms "disability" and "incompetency". The term "competent" in my Trust Agreement
refers to a person who is not incapacitated. Notwithstanding the preceding provisions of this
Section, for purposes of administration under Articles Six, Seven and Eight of my Trust
Agreement, the term "incapacitated" also refers to any beneficiary receiving or eligible to receive
government benefits.
Section 4. Income and Principal Payments
Other than as directed in the Special Needs Provisions of this Article, all payments of income or
principal shall be made in such of the following ways as my Trustee determines appropriate:
a. To each respective beneficiary in person upon his or her personal receipt;
b. Deposited in any bank to the credit of such beneficiary in any account
carried in his or her name or jointly with another or others;
c. To the parent or legal representative of the beneficiary;
d. To a Custodian under a Uniform Transfers to Minors Act or Uniform Gifts
to Minors Act selected by my Trustee for such period of time under
applicable law as my Trustee determines appropriate;
e. To some neaz relative, friend or institution having primary responsibility
for the care and custody of the beneficiary;
f. By my Trustee using such payment directly for the benefit of such
beneficiary; or
g. To the Trustee of any revocablc trust of which the bencficiary is the
Trustor.
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Section 5. Limit on Trustee's Discretion
Notwithstanding any other provision in my Trust Agreement, other than me, no individual Trustee
who is also a beneficiary hereunder ("Trustee-beneficiary") shall have any right, power, duty or
discretion concerning my Trust Estate if such right, power, duty or discretion conferred upon such
Trustee-beneficiary under my Trust Agreement would constitute a general power of appointment
under Code Section 2041 or 2514 that would cause any assets of my Trust Estate to be included
in the estate of such Trustee-beneficiary. Any such right, power, duty or discretion with such
effect shall be null and void with respect to such Trustee-beneficiary. No Trustee who is under
a legal obligation to any beneficiary of my Trust Agreement or other person shall under any
circumstances partake in any decisions relating to any discretionary distributions of income or
principal of my Trust Estate that can be used to discharge any such legal obligation of such
Trustee.
If however, such powers may be possessed without violating the restrictions imposed by this
Section 5 by either my Trustee jointly with an Independent Trustee, or by an Independent Trustee
alone, then my Trustee may appoint an Independent Trustee who may possess those powers and
authorities without violating this Section. Such an Independent Trustee shall act jointly with my
Trustee whenever the joint possession of a power or authority would not violate the restrictions
imposed by this Section. Such an Independent Trustee shall act alone whenever only sole
possession of a power or authority would not violate the restrictions imposed by this Section.
Section 6. No-Contest Clause
If any person or entity, other than myself, singularly or in conjunction with any other person or
entity, directly or indirectly, contests in any court the validity of my Trust Agreement, including
any amendments thereto, then the right of that person or entity to take any interest in the Trust
Estate or to act in any fiduciary capacity shall cease, and the demise of that person (and his or
her descendants) or entity shall be deemed to have occurred prior to mine.
Section 7. Disclaimer by Beneficiary
Any beneficiary under my Trust Agreement shall be entitled to disclaim all or any portion of such
beneficiary's interest in my Trust.
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Section 8. Captions
The captions of Articles, Sections and Paragraphs used in my Trust Agreement aze for
convenience of reference only and shall have no significance in the construction or interpretation
of my Trust Agreement.
Section 9. Severability
Should any of the provisions of my Trust Agreement be for any reason declared invalid, such
invalidity shall not affect any of the other provisions of my Trust Agreement, and all invalid
provisions shall be wholly disregarded in interpreting my Trust Agreement.
Section 10. Statutory References
Unless the context cleazly requires another construction, each statutory reference in my Trust
Agreement shall be construed to refer to the statutory section mentioned, related successor
sections, and corresponding provisions of any subsequent law, including all amendments.
Section 11. Survivorship
a. 5imuitaneous Deaths
If any beneficiary under my Trust Agreement and I die under circumstances in
which the order of deaths cannot be established, I shall be deemed to have
survived the beneficiary and my Trust Agreement shall be construed accordingly.
b. Generation Skipping Transfer Tax Matters
A person (the "Non-Skip Person") shall not be deemed to have been alive on the
date of the death of any person upon whose death a transfer is deemed to occur
for Generation Skipping Transfer Tax purposes or the date of any distribution
from or any termination of any interest in any trust or share under my Trust
Agreement for which the date of the Non-Skip Person's death is relevant ("the
Transfer Date") if: (a) the Non-Skip Person is actually alive on the Transfer Date;
(b) the Non-Skip Person is not actually alive on the date ninety (40) days
following the Transfer Date; and (c) the existence of such a condition of
survivorship causes another person who would otherwise be assigned to a
generation below that of the Non-Skip Person to be assigned to the generation of
the Non-Skip Person for Generation Skipping Transfer Tax purposes.
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Section 12. Gender and Number
Ia my Trust Agreement, where appropriate, except where the context otherwise requires, the
singular includes the plural and vice versa, and words of any gender shall not be limited to that
gender.
Section 13. Governing Commonwealth Law
My Trust Agreement and the trusts created under it shall be construed, regulated and governed
by and in accordance with the laws of the Commonwealth of Pennsylvania.
Section 14. Reliance on Certificate of Trust
Any person may act in reliance upon a properly issued certificate of trust reflecting the relevant
terms of my Trust Agreement without risk of incurring any liability to the Trustor, Trustees and
beneficiaries of my Trust.
Section 15. Definitions
The following terms as used in my Trust Agreement are defined as indicated:
a. Beneficiary Designation
The term "Beneficiary Designation" means any document executed by a Trustor
that affects the manner of payment of amounts held in a plan (of whatever type)
subject to the distribution rules of section 401(a)(9) of the Code or any
commercial annuity or any similar deferred payment arrangement.
b. Child, Children, Issue and Descendants
The terms "child" or "children" mean lawful blood descendants in the first degree
of the parent designated; and "issue" and "descendants" mean the lawful blood
descendants in any degree of the ancestor designated; provided, however, that if
a person has been adopted, that person shall be considered a child of such
adopting pazent or parents, and such adopted child and his or her issue shall be
considered issue of the adopting pazent or parents and of anyone who is by blood
or adoption an ancestor of the adopting parent or either of the adopting parents.
The terms "child," "children," "issue," "descendant" and "descendants" or those
terms preceded by the terms "living" or "then living" shall include the lawful
blood descendant in the appropriate degree of the ancestor designated even though
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_ _ __
such descendant is born after the death of a parent. Notwithstanding the
preceding provisions of this Section 15.b, the terms of Article One may exclude
certain descendants from being treated as such by restricting the availability of
Trust benefits.
c. Code
The term "Code" means the Internal Revenue Code of 1986, as amended from
time to time. The terms "Income In Respect of a Decedent", "Gross Estate,"
"Taxable Estate", "Applicable Credit Amount", "State Death Tax Credit",
"Credit for Prior Transfers", "Exclusion", "Disclaimer", "Marital Deduction" and
any other terms that, from the context in which they are used, refer to the Code
shall have the same meaning as such terms have for the purposes of applying the
Code to my Trust Agreement.
d. Deceased Trustor
The term "Deceased Trustor" means a Trustor who has died.
e. Death Taxes
The term "Death Taxes" means all inheritance, ~ estate, succession and other
similar taxes that are payable by any person on account of that person's interest
in the estate of the decedent or by reason of the decedent's death, including
penalties and interest but excluding the following:
1. Any additional tax that may be assessed under Internal
Revenue Code Section 2032A and 2033A; and
2. Any federal or state tax imposed on a generation skipping
transfer, as that term is defined in the federal tax laws,
unless that Generation Skipping Transfer Tax is payable
directly out of the assets of a trust created by my Trust
Agreement.
f. Education
The term "education" shall be given broad interpretation and may include but not
be limitcd to:
1. High School
Education at public or private elementary or high schools, including
boazding schools.
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2. College
Undergraduate and graduate study in any and all fields whatsoever,
whether of a professional chazacter in colleges or other institutions
of higher learning.
3. Specialized Training
Specialized formal or informal training in music, the stage,
handicrafts, the arts, or vocational or trade schools, whether by
private instruction or otherwise.
4. Other Educational Activities
Any other activity including foreign or domestic travel that shall
tend to develop fully the talents and potentialities of each
beneficiary regardless of age.
g. Heirs at Law
References to someone's "heirs at law" mean individuals who aze living at the
event when property is directed to be distributed to them. Those individuals'
identities and the shares of the distributable property that they each receive shall
be determined under the intestacy laws of the Commonwealth of Pennsylvania
which then govern the distribution of the personal property of a resident dying
then, without creditors, owning only the distributable assets.
h. Independent Trustee
The term "Independent Trustee" means a Trustee who is an independent person
who, within the meaning of Code section 672(c), is not related or subordinate to
any beneficiary of my Trust.
i. Personal Representative
The term "Personal Representative" means trustee, executor, executrix,
administrator, administratrix, conservator, guazdian, custodian or any other type
of personal representation.
j. Per Stirpes
In every case in which a disposition of an interest is to be made to the issue of a
person "per stirpes," it is intended that such disposition shall be made in
accordance with the principle of representation. This principle in relation to my
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Trust Agreement means that whenever property is to be distributed to the issue of
a person, such property shall be divided into as many shazes as there are, at the
time of disposition, living issue in the nearest degree of kinship to such person and
then deceased issue in the same degree who left issue who are then living; each
then living issue in the nearest degree receiving one share, and the shaze of each
then deceased issue in the same degree being divided among his or her issue in the
same manner.
k. Retirement Accoant/Retirement Benefits
The terms "Retirement Account" and "Retirement Benefits" mean any deferred
payment account, whether or not considered a qualified plan under sections 401,
403, 408 or any other section of the Code, under which by reason of fiduciary
accounting principles income is considered earned but not immediately payable.
1. Trust Estate
The term "Trust Estate" means all of the property, real and personal, intangible
and tangible, that has been transferred to my Trustee, whether or not listed on any
Schedules.
m. Trustee's Discretion
The term "discretion" with regard to a Trustee means such Trustee's sole but
reasonable judgment. In exercising any discretionary power with respect to my
Trust, my Trustee shall at all times act in accordance with fiduciary principles and
shall act reasonably under the circumstances and not in bad faith or in disregard
of the purposes of my Trust.
n. Trustor
The term "Trustor" shall be interchangeable with the terms "settior", "grantor",
"donor" or other similar terms.
o. Unused Generation Skipping Tag Exemption Equivalent
The term "Unused Generation Skipping Tax Exemption Equivalent" means the
Generation Skipping Transfer Tax Exemption provided in section 2631 of the
Code in cffect at the time of death of a Trustor, reduced by the aggrcgate of (1)
the amount, if any, of such exemption allocated by such Trustor or by operation
of law to such Trustor's lifetime transfers and (2) the amount, if any, such Trustor
or such Trustor's Personal Representative or Trustee has specifically allocated to
property other than property to which such exemption is directed to be allocated
by any applicable provision of my Trust Agreement.
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For purposes of my Trust Agreement, if at the time of death of a Trustor such
Trustor has made lifetime transfers of property to which an inclusion ratio of
greater than zero would be applicable and for which the gift tax return due date
has not expired (including extensions) and a return has not yet been filed, it shall
be deemed that the generation skipping transfer exemption has been allocated to
such transfers to the extent necessary and possible to exempt such transfers from
Generation Skipping Transfer Tax.
p. Unused Applicable Credit Equivalent
The term "Unused Applicable Credit Equivalent" means that value of a Deceased
Trustor's taxable estate determined without regard to the Marital Deduction that
can be transferred at death without causing any federal estate tax liability because
of:
1. Any available Applicable Credit Amount
(Unified Credit),
2. The Credit for State Death Tax to the extent
it does not increase the amount of death
taxes payable to any state,
3. The Credit for Prior Transfers,
4. Allowable Exclusions from the Taxable
Estate,
and that is in excess of the net value of all property includable in the taxable
estate of a Deceased Trustor that does not qualify for the Marital Deduction or any
other deduction; whether that value passes outside of my Trust (by way of joint
tenancy, life insurance contract, Beneficiary Designation, will or otherwise) or
under other provisions of my Trust.
Section 16. Special Needs Provisions
a. Overall Limitation on Distribution
It is my intention that the assets of my Trust Estate supplement but not supplant,
impair or diminish any then existing forms of support or benefit which the
beneficiary is receiving or becomes eligible to receive. For purposes of this
Section, the term "support" means food, clothing or shelter. The terms of my
Trust Agreement shall be read and interpreted to prevent any action by my Trustee
which would supplant, impair, diminish or otherwise interfere with, limit or reduce
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the beneficiary's receipt of, or eligibility for any form of government or private
benefits. Any power of distribution (whether or not exercised), granted my
Trustee pursuant to the terms of my Trust Agreement, that would result in the
loss, diminishment or ineligibility for government or private benefits, is hereby
revoked; and, only such powers as will not result in ineligibility for such benefits,
or loss, diminishment or impairment, thereof, shall remain exercisable by my
Trustee.
b. Special Needs
For purposes of my Trust Agreement, the term "Special Needs' refers to
supplemental, non support expenditures from my Trust's assets that, pursuant to
the other provisions of this Section, my Trustee is authorized to disburse, in my
Trustee's sole and absolute discretion. Special Needs, subject to the general
supplemental, non-support limitation, include, but aze not limited to, medical,
dental, diagnostic or therapeutic treatment, or nursing or home care services for
which the beneficiary is not receiving, and is not eligible to receive government
or private benefits. Special Needs also includes the differential between any
treatment, service or care that the beneficiary is receiving from any government
or private source and the level of treatment, service or Gaze my Trustee deems
appropriate for the beneficiary. Disbursements for education, travel (including
travel by those my Trustee believes the companionship of which will benefit the
beneficiary), entertainment devices or events and electronic devices are also to be
considered Special Needs.
c. Distribntioa of Income ar Principal
1. Distributions for Special Needs
Subject to the provisions of Section 16.a of this Article that
prohibit my Trustee from making any distribution which would
supplant, impair or diminish government or private benefits, or
cause the beneficiary to be ineligible for such benefits, as
determined in my Trustee's sole and absolute discretion, my
Trustee may distribute such amounts of income or principal for the
Special Needs of the beneficiary. My Trustee may act arbitrarily
and without regazd to any statutes or other rules of law in refiising
to disburse trust assets. No distributions may be made to the
beneficiary. Any distributions made shall be made to the goods or
services provider.
12-10
Z. Accumulated Income
Any income not distributed shall be accumulated and added to
principal.
3. Resonrces of the Beneficiary
My Trustee, in exercising discretion under this Section, shall
consider all income or resources available to the beneficiary. The
beneficiary has no rights to any distributions under my Trust.
4. Treatment of Any Residence Held by My Trust
My Trustee may chazge the beneficiary rental on any residence
owned by my Trust. My Trustee must charge rent if the failure to
do so would impair, diminish, or cause ineligibility for, any
government .or private benefits.
5. Rights of Creditors and Others
My Trust assets aze not intended to be used for the support of the
beneficiary, but are only intended to supplement, in my Trustee's
sole and absolute discretion, resources, income or government or
private assistance available to the beneficiary. No part of my Trust
Estate, neither principal nor income, shall be subject to anticipation
or assignment by the beneficiary, nor be subject to attachment by
any creditor of the beneficiary, governmental agencies or any other
individual or entity; including any who may have provided goods
or services to the beneficiary.
6. Power to Terminate My Trust
If my Trustee deems it necessary to terminate my Trust to avoid
impairing or diminishing the beneficiary's receipt of government or
private benefits, or becoming ineligible for such benefits, my
Trustee, in my Trustee's sole and absolute discretion, shall
terminate my Trust. If my Trustee terminates my Trust, the assets
of my Trust shall be held, administered and distributed pursuant to
Section 16.c.7 of this Article as though the beneficiary had died.
I request, but do not require, that the remainder beneficiaries
consider the purposes of my Trust in expending the property they
receive.
12-11
7. Distributions on Death of Beneficiary
Unless provided otherwise under the provisions of preceding
Articles, if the beneficiary dies while my Trustee still holds trust
assets, my Trust shall terminate and my Trustee shall distribute the
balance of my Trust Estate to the beneficiary's then living
descendants, per stirpes.
If the beneficiary has no then living descendants, my Trustee shall
distribute the balance of my Trust Estate to my then living
descendants, per stirpes.
If I have no then living descendants, my Trustee shall distribute the
balance of my Trust as provided in Article Nine of my Trust
Agreement.
Subject to the other provisions of this Section, my Trustee may pay
for the expenses of the beneficiary's last illness and fwaeral.
I have executed my Trust Agreement on the date set forth on the first page of my Trust
Agreement.
I certify that I understand my Trust Agreement and that it correctly states the terms and
conditions under which my Trust Estate is to be held, managed and disposed of by my Trustee.
I approve this revocable living trust in all particulars and request my Trustee to execute it.
Trustor:
EMMA JANT~'AILETS
Tr~vustee:
EMMA JA~f'E BAII.ETS
1?-I3
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF DAUPHIN )
~ this APR 141999 ,before me, ~/~v ~A ~• ~T~~~ ,the
undersigned officer, personally appeared EMMA JANE BAILEYS, Trustor and Trustee, 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.
In witness whereof I hereunto set my hand and official seal.
.l~ ~._.
No Public
Notarial Seal
Linda L. FettemoM, Notary PubNc
Oerry Twp.. Dauphin County
My Cornmiesion Expires Nov. b, t 999
MBmDer, NenDSy 8pt8 p2 1101 Otar18~
12-13
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March 31, 2010 ' <~' ~ ~ ~~` ~ ->
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Register of Wills
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Carlisle, PA 17013
RE: Emma Jane Bailets a/k/a Emma J. Bailets
SSN: 186-14-1304
Date of Death: May 2, 2009
File No. 21-09-0709
Ladies and Gentlemen:
Enclosed for filing with your office please find two (2) completed Forms
Rev-1500 with the following attachments:
• Date of death valuations;
• Copy of the Last Will and Testament of Emma Jane Bailets;
• Copy of the Emma Jane Bailets Living Trust; and
• Check made payable to Register of Wills in the amount of
$15.00 for filing fees.
One (1) additional photocopy of the front-page of the completed REV-1500
form has been provided. Please time/date stamp this copy as received and return it to
my office in the envelope provided.
If there are any questions or further requirements regarding this return, please
do not hesitate to contact me.
Ve truly yours,,,
~-
Amy M. Moya
Enclosures
5011 Locust Lane • Harrisburg, PA 17109 • Phone 717.652.7323 Fax 717.652.7340 • Susan@ledererlaw.com
www ledererlaw.com
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