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Home My WebLink About04-14-10 (3)15056041125 REV-1500 Ex (06-05) OFFICIAL USE ONLY PA Departrrrent of Revenue County Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN , PO BOX 280601 e~ 1 0 9 0 9 8 8 Harrisburg, PA 17128.0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death Date of Birth 2 9 3 2 6 0 0 2 5 0 8 1 0 2 0 0 9 0 4 0 1 1 9 1 8 Decedent's Last Neme Suffix Decedent's First Name MI B O R T H F R A N K M (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI Spouse's Social Security Number FILL IN APPROPRIATE OVALS BELOW THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS Q 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death pnor to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Retum Required death after 12-12-82) ~ ^X 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORti~lATION SHOULD BE DIRECTED T0: Name Daytime Telephone Number J I L L M W I N E K A E S Q D I R E .7 1 7 2 3 4 4 1 7 8 , Firm Name (If Applicable) REGISTER OF WILLS USE ONLY P U R C E L L, K R U G & H A L L E R First line of address C ° a (~ c _~ x' 1 7 1 9 N 0 R T H F R O N T S T R E E T ~ - a -~"o ~ ~? Second line of address n t.~ ~ r- ~ `-~ ...n 7 '~ ~ ~^~ D - City or Post Office State ZIP Code : - ,: ~ ~`+ H A R R I S B U R G P A 1 7 1 0 2 ~ ~~ `•~ ~-~ rn ~.^3 ~~ C!A ~r~ Correspondent's a-mail address: jWirleka@pkh.COt11 Under penalties of perjury, I dedare that I have examined this return, including accompanying schedules and stetemenffi, and to the t of my knowledge and belle(, ft ffi true, and complete. on of preparer other than Ure personal rep ve ffi based on information of hick prep8rer has any knowledge. IG U SIB R FILING RETURN DATE °7'd ~(~ even r oug Dedham, MA X2026 1 Brine romer ort 349 Plantation Rd., n at Brine ort Onancock, VA 23417 r G E F PRE AR R OTH THAN REPRESENTATIVE DA AD SS J 1 M. Wineka, 1719 N. Front St. Harrisburg PA 17102 PLEASE USE ORIGINAL FORM ONLY L 15056041125 Side 1 15056041125 15056042126 REV-1500 EX Decedent's Social Security Number Decedenrs Name: FRANK M. BORTH 2 9 3 2 6 0 0 2 5 RECAPITULATION 1. Real estate (Schedule A) ........................................ 1. 2. Stocks and Bonds (Schedule B) .................................. 2. 2 5 6 8 4 3. 3 5 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ..... 3. 4. Mortgages & Notes Receivable (Schedule D) ........................ 4. ~ 9 4 2 3. 4 5 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) ....... 5. 6. Jointly Owned Property (Schedule F) ^ Separate Billing Requested ....... 6. 3 5 5 8 • 7 3 7. Inter-Vivos Transfers & Miscellaneous N Probate Property h d l ~ S Billi R t d S G t 7 $ 4 6 3 3. 0 5 c e u e epara eques e ....... ( ) e ng . 8. Total Gross Assets (total Lines 1-7) ........................... 8. 3 $ 4 4 5 8 • 5 8 9. Funeral Expenses & Administrative Costs (Schedule H) ................ 9. 2 4 1 9 2 • 5 9 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) ............ 10. 2 3 4 1 6. 1 8 11. Total Deductions (total Lines 9 & 10) ........................... 11. 4 7 6 0 8 • 7 7 12. Net Value of Estate (Line 8 minus Line 11) ......................... 12. 3 ~ 6 8 4 9 • 8 1 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) .................. 13. 3 3 6 8 4 9 8 1 14. Net Value Subject to Tax (Line 12 minus Line 13) .................. 14. • TAX COMPUTATION - 5EE INSTRUCTIONS FOR APPLICABLE RATE8 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x.0 _ 0 0 0 15. 0. 0 0 16. Amount of Line 14 taxable 3 3 6 8 4 9 8 1 1 5 1 5 8 2 4 at lineal rate X •045 . 16. . 17. Amount of Line 14 taxable 0 0 0 0 0 0 at sibling rate X .12 . 17, . 18. Amount of Line 14 taxable 0 0 0 0 0 0 at collateral rate X .15 . 18 . 19. Tax Due ................................................19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT 1 5 1 5 8. 2 4 Side 2 15056042126 :15056042126 J REV-1500 EX Page 3 Decedent's Complete Address: File Number 21 09 0988 DECEDENTS NAME FRANK MELLORS BORTH STREET ADDRESS Green Rid a Villa e 210 Bi S rin Road GIN STATE ZIP Nevwilie PA 17241 Tax Payments and Credits: ~• Tax Due (Page 2 Line 19) 2. CreditslPayments A. Spousal Poverty Credit 8. Prior Payments C. Discount 3. InterestlPenalty if applipbfe D. Interest E. Penalty (1) 15,158.24 0.00 14,000.00 736.82 Total Credits (A + B +C) (2) 14, 736.82 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Une 20 to request a refund. 5. If Line 1 + Line 31s greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (4) 0.00 (5) 421.42 (5A) (56) 421.42' Make Check Payable fo: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... © ^ b. retain the right to designate who shall use the property transferred or its income; ............................... ® ^ c. retain a reversionary interest; or ................................................................................................ ® ^ d. receive the promise for life of either payments, benefits or care? ....................................................... ® ^ 2. If death occurred after December 12,1982, did decedent transfer property within one year of death without receiving adequate consideratlon? ....................................................................................... ~ ^ 3. Did decedent own an 'intrust for" or payable upon death bank account or security at his or her death? ......... ^ 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? .................................................................................................. ® ^ IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1,1994 and before January 1,1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1,1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent (72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased childtwenty-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 (l2 P.S. §9116(a)(1.3)]. Asibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Total InterestlPenalty (D + E) (3) 0.00 2EV-1503 EX + (e-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF FILE NUMBER FRANK M BORTH 21 09 098$ All property jolnUy-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. Certificate of Deposit invested in GMAC BK Midvalue UT US 25,456.50 2. Certificate of Deposit invested in BMW Bank, NA UT US 70,179.20 3. Certificate of Deposit invested in Capital One USA 71,246.70 4. 5378.477 shares of Mutual Fund MFS Pennsylvania Muni Bond Fund 53,462.06 CL-A ~ $9.94 per share 5. 2999.139 shares of Van Kemper Tax Free Income Intermediate Fund @ $10.58 31,730.89 per share The above five assets were identified and valued on the Decedent's UBS Financial Services, Inc. Acct. No. MQ-07514-JL. See attached UBS letter dated 1/5110 for date of death values. 6. Prudential Financial, Inc. dividend on Decedent's 100 shares of stock 70.00 7. 100 shares of Prudential Financial, Inc. stock ~ $46.98 per share 4,698.00 See attached Internet values as confirmation of date of death value. TOTAL (Also enter on line 2, Recapitulation) ~ S 256,843.35 (If more space is needed, insert additional sheets of the same size} REV-1508 EX + (8-98) SCHEDULE E COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC. INHERITANCE TAX RETURN PERSONAL PROPERTY RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANK M. BORTH 21 09 0988 Indude the proceeds of litigation and the date the proceeds were received by the estate. All property jolMlyovmed with right of survivorship must be dfscbsed on Schedule F. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. UBS Bank USA Deposit Account. 3,323.21 This cash asset was part of the Decedent's UBS Acct. No. MQ-07514-JL. See attached August, 2009 Summary of UBS Portfolio as confirmation of date of death value. 2. United Healthcare Service, LLC -premium refund 15.56 3. East End Health Plan -premium refund 966.00 4. Kuhn Communications -cable refund 16.73 5. Flat screen TV 400.00 6. Sun Trust Checking Acct. No. 1000040456849. 3,555.20 This Checking Account was for Up-the-Creek Side, LLC, an asset owned by the Decedent's Revocable Trust. See attached August, 2009 Statement. 7. Sun Trust Checking Acct. No. 1000040456807. 31,146.75 This Checking Account was for Montauk Trading Company, LLC, an asset owned by the Decedent's Revocable Trust. See attached August, 2009 Statement. TOTAL (Also enter on line 5, Recapitullation) S (If more space is needed, insert additional sheets of the same size) REV-1510 EX + (g.ge) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE 6 INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF FILE NUMB FRANK M. BORTH 21 09 0988 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NUMBER DESCRIPTION OF PROPERTY nra.uoEn~rw~oFn~rnAr~ae~,n~naaanoHSrarmoECEcexrAwo n~oATEOF7RAN8~ER. ATfM~HACOPY0F7lff0EEDFORREALE6TA7E DATE OF DEATH VALUE OFASSET %OF DECC~'S INTEREST EXCLUSION 1~A~rucAa.~ TAXABLE VALUE 1. AIG Life Insurance Company Annuity Contract No. 64,085.55 100. N/A 64,085.55 P000576550. The two beneficiaries of Annuity Contract No. P000576550 were the Decedent's children, Steven Borth and Katherine B. Kromer who shared equally. See attached 11/13/09 letter from AIG regarding date of death values and confirmation of beneficiaries. 2. Michael Kromer -gifts of cash within one year of 8,960.00 3,000.00 5,960.00 Decedent's death to grandson. 3. Katherine Kromer -gifts of cash within one year of 10,587.50 3,000.00 7,587.50 Decedent's death to daughter. 4. Steven Borth -gifts of cash within one year of 10,000.00 3,000.00 7,000.00 Decedent's death to son. TOTAL (Also enter on line 7 Recapitulatit#n) ~ $ 84 633.05 (If mon; space Is needed, Insert addiflonal sheets of the same size) REV-1511 EX + (10-06) SCHEDULE H COMMONWEALTH OF PENNSYLVANIA FUNERAL EXPENSES ~ INHERITANCE TAX RETURN ADMINISTRATIVE COSTS RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANK M. BORTH 21 09 0988 Debts of decedent must bs reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. FUNERAL EXPENSES: Yardly and Pino Funeral Home -New York 7,765.00 2. Ewing Funeral Home - PA 935.00 3. Strawberry Fields -flowers 336.82 4. Gosman's Dock Restaurant -post funeral luncheon 1,473.24 5. Southampton Granite - gravemarker 500.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative (s) Street Address City State Zip . Year(s) Commission Paid: 2 Attorney Fees Purcell, Krug & Haller 7,600.00 3, Famiy Exemption: (If decedents address is not the same as claimants, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees Register of Wills 310.00 5. I Accountants Fees Markowitz, Fenelon 8~ Bank, LLP I 1,950.00 6. ~ Tax Return Preparet's Fees 7. Register of Wills -Short Certs, JCP fee, Automation fee, two out-of-state Commissions, fee to file Will 94.00 8. Register of Wills -additional Short Certificates 28.00 9. Prudential Financial, Inc. -transaction fee to liquidate stock 19.00 10. Register of Wills -fee to obtain exemplified Letters Testamentary 40.00 11. Vital Records -fee to obtain 6 Death Certificates 54.00 12. Cumberland Law Journal -advertising 75.00 13. The Sentinel -advertising 230.02 14. Reimbursement to Co-Executor, Katherine Kromer for travel and hotel expenses 859.25 15. Rich Matthews & Co. -appraisal fees for out of state real estate owned by Decedent's Revocable Trust 1,800.00 16. Register of Wills -fee to fife PA Inheritance Tax Return 15.00 TOTAL (Also enter on line S, Recapitulation) S 24.192.59 (If more space is needed, insert additional sheets of the same size) Continuation of REV-1500 Inheritance Tax Return Resident Decedent FRANK M. BORTH 21 09 0988 Decedent's Name Page 1 File Number Schedule H -Funeral Expenses 8< Administrative Costs - BT. ITEM NUMBER DESCRIPTION AMOUNT 17. I Register of Wills -fee to file Inventory 18. Postage -UPS, regular mail and certified mail 15.00 93.26 SUBTOTAL SCHEDULE H-B7 ~ 108.26 REV-1512 EX + (12-03) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE 1 DEBTS OF DECEDENT, MORTGAGE LIABILITIES, ~ LIENS ESTATE OF FILE NUMBER FRANK M. BORTH 21 09 09$8 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ' ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. East End Health Insurance 483.00 2. Green Ridge Village 9,115.15 3. Millenium Pharmacy 129.66 4. Newville Ambulance Service 91.23 5. Green Ridge Village 13,429.53 6. Cardio Call -pacemaker 33.06 7. Onancock Building Supply 134.55 TOTAL (Also enter on line 10, Recapitulation) I S 23,416.18 (If more space is needed, insert additional sheets of the same size) REV-1513 EX + (9-00) SCHEDULE J COMMONWEALTH OF PENNSYLVANIA BENEFICIARIES INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF FILE NUMBER FRANK M. BORTH 21 09 0988 RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trusteels) OF ESTATE I TAXABLE DISTRIBUTIONS [mdude o ~ sp ousal distributions, and transfers under 9116 S 1 ) ec. a .2 1. Steven Borth Lineal 27 Clough Road 50% of residuary as Dedham, MA 02026 beneficiary of Decedent Revocable Trust 2. Katherine Kromer Borth Lineal 17349 Plantation Road 50% of residuary as Onancock, VA 23417 beneficiary of Decedent Revocable Trust ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIAT , ON REV-1500 COVER SHEET II. NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAXIS NOT BEING MADE 1. 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II -ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET ; 's pf more space is needed, insert additional sheets of the same size) REV-1509 EX + (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN OF SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER FRANK M. BORTH 21 09 0988 If an asset was made joint within one year of the decedent's date of death, ft must be reported on Schedule G. SURVMNG JOINT TENANT(S) NAME A. Steven Borth s Katherine Kromer Borth c JOINTLY-OWNED PROPERTY: 27 Clough Road Dedham, MA 02026 ADDRESS TIONSHIP TO DECEDENT Son 17349 Plantation Road Onancock, VA 23417 Daughter ITEM NUMBER LETTER FOR JOINT 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 VALUE OF ASSET % OF DECD'S INTEREST DATE OF DEATH VALUE OF DECEDENTS INTERESI 1. A. 1/25/05 Adams County National Bank 1,192.48 33.33 397.45 Checking Acct. No. 15093 2. A. B. 1/16/08 Adams County National Bank 9,484.78 33.33 3,161.28 Checking Acct. No. 2290316 See attached 11/12/09 letter from Adams County National Bank for date of death values. TOTAL (Also enter on line 6, Recapitulation) I S 3 558 73 (If more space is needed, insert additlonal sheets of the same size) I N RE: ESTATE OF FRANK MELLORS BORTH, DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND GO., PENNSYLVANIA ORPHANS' COURT DIVISION NO. 2109-0988 TABLE OF CONTENTS 1. 2. 3. 4. 5. 6. 7. 8. 9. Last Will and Testament of Frank Mellors Borth executed December 23, .2005. The Frank Mellors Borth Revocable Trust Agreement executed December 30, 2005. January 5, 2010 letter from UBS Financial Services, Inc. providing date of death values for five assets in the portfolio for Account No. MQ-07514-JL. Internet values for Prudential Financial, Inc. stock for August 10, 2009, showing high of $47.81 and low of $46.14. August, 2009 Summary of UBS Portfolio confirming date of death value of UBS Bank USA Deposit Account, an asset of Account No. MQ-07514-JL. August, 2009 Account Statement for Up-the-Creek Side, LLG Checking Account, an asset owned by the Decedent's Revocable Trust. August, 2009 Account Statement for Montauk Trading Company, LLC Checking Account, an asset owned by the Decedent's Revocable Trust. November 12, 2009 letter from Adams County National Bank regarding two checking accounts owned jointly by the Decedent and his two children. November 13, 2009 letter from AIG Life Insurance Company Annuity regarding date of death values and confirmation of beneficiaries for Annuity Contract No. x'000576550. ~~'_ ~c~l~lk.~l~ I, FRANK MELLORS BORTH, domiciled in the State of Pennsylvania, and a citizen of the United Stages, do hereby make, publish and declare this to be my Last Will and Testament, hereby revoking any and all Wills and Codicils heretofore made by me. FIRST: BEQUEST OF ALL PROPERTY I devise and bequeath all my property, real and personal, of whatever nature (excepting, however, any property over which I have a Power of Appointment unless such Power is specifically exercised herein), wherever located, to the then trustees under the Revocable Trust Agreement made and entered into on this date by and between me as Grantor and STEVEN BORTH, KATHERINE BORTH KROMER and me as Trustee as the agreement is amended from time to time to be added to the corpus of THE FRANK MELLORS BORTH REVOCABLE TRUST created thereby and held, administered and distributed as a part thereof. SECOND: PAYMENT OF EXPENSES To the extent not otherwise paid by the trustees of THE FRANK MELLORS BORTH REVOCABLE TRUST, my Executor shall pay out of my residuary estate my funeral expenses, the expenses of my last illness and all valid claims against my estate t:o the extent that such expenses and claims are deductible in computing my taxable estate for U.S. federal estate tax purposes and t:o the extent that such expenses and claims are not so deductible, I authorize my Executor to pay such expenses and claims from any available post- death .income of my estate. Pa~~P 1 of 1 Paq~~~, THIRD: PAYMENT OF TAXES To the extent not otherwise paid by the trustees of THE FRANK MELLORS BORTH REVOCABLE TRUST, my Executor shall ;pay all estate, inheritance, or death taxes imposed by reason of my death with respect to any property includible in my gross taxable estate and passing under this Will or constituting part of the trust estate of THE FRANK MELLORS BORTH REVOCABLE TRUST. Such taxes shall be paid as an administrative expense. FOURTH: EXECUTOR'S POWER I hereby give and grant to my Executor and his successor or successors, in addition to and not in limitation of the power and authority granted by law, the following powers and authority which may be exercised by him at any time and from time to time as he may in his discretion deem advisable: A. To hold and retain all or any part of the property comprising my estate at the time of my death as long as he may deem advisable even though some or all of it may be non- prod~.ictive . B. To manage, operate, repair, improve, mortgage and lease any real or personal property of which I may die seized or possessed or which may at any time form part of my estate for any period on such terms as he may deem advisable. C. To sell (at public or private sale, without application to any court), exchange, partition or otherwise dispose of any property, real or personal, of which I may die seized or possessed or which may at any time form part of my estate, For cash or upon credit, in such manner and on such shall determine. cro person dealinterms and conditions as they bound to see to the application of an g with my Exec utor sha.11 be Y monies paid. Page o.f 7 nar^, D. To carry on any business owned or controlled by me for such period of time as may be deemed advisable or to sell or liquidate the same. E. To invest and reinvest any funds in my estate in any property, real or personal, of any kind or nature, without any duty to diversify investments, and notwithstanding that such investments may not be of the character specifically authorized by law for executors, it being my intention to give my Executor the same power of investment and reinvestment which I myself possess with respect to my own funds. F. To make any loans, either secured oz- unsecured, in such amounts, upon such terms and to such individuals, firms or corporations as they may deem advisable. G. To renew or extend the time of payment of any obligation, secured or unsecured, payable to or by my estate or any trust created hereby for as long a period or periods of time, and on such terms as they may deem advisable. H. To borrow money for any purpose in connection with the administration of my estate from any source including any corporate Executor; to execute promissory notes or other obligations for amounts so borrowed and to secure the payment of any amounts so borrowed by mortgage or pledge of any real or personal property of which I may die seized or possessed or which may at any time form part of my estate. I. To cause to be registered in the name of a nominee or nominees of my Executor, without qualification or description, any securities held by my estate at any time; or to take and keep any such securities unregistered and to retain them in such condition that they will pass by delivery; and to hire and maintain a vault for the safekeeping of any securities. Page 3 cf 7 Pages .T. In respect of any securities forrnirig part of my estate: to vote upon any proposition or election at any meeting of shareholders or other owners; to grant proxies, discretionary or otherwise, to vote at such meetings; to join in or become a party to any reorganization, readjustment, merger, voting trust, consolidation or exchange; to deposit any such securities with any committee, depository, trustee or otherwise; to pay any fees, expenses and assessments in connection therewith; to exercise conversion, subscription or other rights, or to sell or abandon such rights; and to receive and hold any new securities issued as a result of any reorganization, readjustment, merger, voting trust, consolidation, exchange or exercise of conversion, subscription or other rights. K. To treat the receipts from any oil and gas or other mineral interests, whether held outright or held by a partnership or joint venture of which my estate is a member, in whole or in part, as principal or income, as he shall determine in his discretion. L. Whenever he is required or permitted to divide or distribute my estate, to make such division or distribution in kind or in money or partly in kind and partly in money. M. To adjust, settle, compromise and arbitrate claims or demands in favor of or against my estate upon such terms as he may deem advisable. N. To determine whether the amortization of any premium on any investment acquired at a premium shall be a charge to income. O. To exercise, at such time and -in such manner as may be deemed appropriate, any right of election permitted by the Code or any other tax law from time to time in force in respect to claiming administration expenses or other items as deductions for estate tax p,-reposes or for income tax purposes and in determining Page 4 of 7 Paces r_ the date upon which to value my estate for estate tax purposes. P. To act in any jurisdiction in which he ma be by law to do so or to designate one or more other persons orrlbank to be ancillary executors in states in which ancillary administration may be necessary, and any such ancillary executor shall have all of the rights, powers and discretion hereby granted to my Executor. O. To employ attorneys, accountants, agents, custodians, clerks, investment counsel and such other persons as he may deem advisable in the administration of my estate, and to make such payments therefor as he may deem reasonable, and to delegate any discretion which he may deem advisable, to the extent permitted by law. R. To employ any securities or brokerage firm in the purchase or sale of stocks, bonds or other securities or property for the account of my estate; and in connectian therewith, to pay such firm's brokerage commissions, notwithstanding that my Executor may be a member of, or otherwise connected with, such firm. FIFTH: EXECUTORS A. I hereby nominate and appoint my chi:Ldren, STEVEN BORTH and KATHERINE KROMER BORTH, or the survivor of them, as Executors of this, my Will. B. I direct that my Executors named herein shall be permitted to qualify and act as such in any jurisdiction without the giving of a bond or other security. Page 5 of 7 "a~~n SIXTH: IN TERROREM CLAUSE If any person named as a beneficiary herein shall file, or cause to be filed, objections to, or in any other manner contest this Will or any codicil hereto, in part or in whole, or attempt to prevent the probate thereof, or, direc;tly or indirectly, institute or prosecute any action of proceeding to invalidate or set aside this Will or any of its provisions, then I direct that any such person shall receive nothing under this Will and all provisions for or in favor of such person or persons shall be revoked and I direct that all legacies and devises for the benefit of such person or persons shall become part of my residuary estate, except that, if such person shall be entitled to share in my residuary estate then the share of such person shall be disposed of as if such person had predeceased me without leaving issue surviving me. SEVENTH: MISCELLANEOUS A. In any proceeding relating to my estate, service of process upon any person under a disability shall not be made when another person not under a disability is a party to the proceeding and has the same interest as the person under the disability. B. All provisions of this Will shall remain effective notwithstanding the birth or adoption of any child after the date hereof. C. All references in this Will to children, issue and the like shall be deemed to include any child heretofore or hereafter adopted and his or her issue by blood or adoption. D. Wherever necessary or appropriate, the use in this Wi11 of any gender shall be deemed to include the other gender; and the use in this Will of either the singular or they plural shall tie deemed tc~ include the ether. Page 5 n f 7 Page.; E. The headings of the Articles herein convenience only and in no way define, limit intent of such Articles. are inserted for or prescribe the IN WITNESS WHEREOF, I have hereunto set my hand and seal this ~.3 day of ~~.~,,. L~u~ 2005. (L.S.) FRAM{ r'tELLOR5 BORTH SIGNED, SEALED, PUBLISHED AND DECLARED by the Testator, FRANK MELLORS BORTH, as and for his Last Will and Testament, in the presence of each of us, who, at his request and in his presence and in the presence of each other, have hereunto subscribed our names as witnesses this 1.;; -> day of i r` ~~~ having been read by us and each of us~,before signing our cnames thereto, and we hereby certify that the matters herein stated took place in fact and in the order herein recited. W3TNESSES: i i ;' _ residing at .~C `~ `z~c', - ---~_ ; - ,-..£ ° rte.-- ~ - ---- residing at ji:%- -=-1'. t:-. i. x' F j p;3rfg 7 of 7 n~~es :AFFIDAVIT OF A'I"tESTING `~V["tNESSF.S (Before Death) Pursuant to SCPA 1-~U6 STATE OF e~l,Jsc//dA~r,~g ) ss.: :l'`~''°' `{ `~ ~ '?••'~%'" -~ and ~ ~i~, •~'Z ~ (_ ~ ~~ Y r 1 •".~ t (,; bein sw " g duly orn, depose and say: We reside atc~'• ~? ' ~:%.`;- .,,, '~'+." ~' ~- ,, r J ~-. • ~ %- :l • .!,~ ~,.: ; ~ ~, r,.; and _ t~-`'' ~a r' ~,, t~(.}(` t Sri ~ "1• ~T' /t`f't v'4t f ~ i ~ 1'' j ~_~~.,~/ i' ' , zespectively. We are the two attesting witnesses to the instrumentbearingdate the ~'!%; day of ~ .: •`'~~~;:- ~j to be offered for probate as the Last Will and Testament FRANK MELLORS 130RTf{, nand make this affidavit at the request of FRANK MELLURS BORTH, the Testator. On the .%_'~; day of !r"s~~._:<-.~ ~,:~ , ?005, the Testator requested that we execute this affidavit. At the time of making such subscription, the said Testator declared the said instrument so subscribed by him to be his Last Will and Testament; and deponents thereupon signed our names as witnesses at the end of said instrument at the request of said 'Testator and in his presence. The said Testator at the time of so executing said instrument was upwards of the age of eighteen years, and, in our opinion, of sound mind, memory and understanding not under any restraint or in any respect incompetent to make a Will. The Testator could read, write and converse in the English language and was suffering from no defect of sight, hearing or speech, or from any other physical or mental impairment which would affect his capacity to make a valid Last Will and Testament. Said Last Will and Testament was executed as one instrument and vas not executed in counterparts. The undersigned were acquainted with said Testator at the time of the execution of the Last Will and Testament. Sworn to befo e me this ~3ra day of~ecem~.~ , ~00~. ~7' Notary Public !. r.Jtar~r~-!__..__..._---- 5° r~ fill 7~:~~0 T- ~ , + i f ~.i:'I rl ~^~,r r+• ~~ ~ ' + 1,~:~ ~.' ~~ ~ ' ' ~` ~~ c' I THE FRANK MELL DRS BORTH RE'T~OCABLE TRUST AGREEMENT l :. x ~.i[~ ~ ...... i .4 THE FRANK MF!T.T.ORS BORTH REVOCABLE TRUST AGREEMENT c~3"`~ .~ ST AGREEMENT, made and entered into the ~~' day of #e~e~}aar 2005, by and between FRANK I~LLORS BORTH, residing at 22 Elm Tree Circle, Newville, Pennsylvania :17241 (hereinafter referred to as Grantor) and said FRANK MELLORS BORTH and STEVEN BORTH, residing at 27 Clough Road, Dedham, Massachusetts 02026, and KATHERINE SORTH KRONER, residing at 2300 India Line, Onancock, Virginia 23417 (hereinafter also referred to as the Trustee). wITNESSETx: The Grantor does hereby assign, transfer, pay over and deliver to the Trustee the property set forth on Schedule A hereof, receipt of which the Trustee hereby acknowledges. The Trust shall consist of the said property and any other property acquired through investment or reinvestment of the proceeds thereof; and any additions thereto, whether acquired from the Grantor or by gift, bequest, inheritance, corporate action or from any individual or corporation who may desire to place funds or property in the trust for the purposes herein specified by the Grantor and accepted by the Trustee, to be held, administered and disposed of by the Trustee in accordance with the terms hereof. ARTICLE FIRST Revocability The Grantor reserves the right and power by instrument in writing signed and acknowledged by the Grantor and delivered to the Trustee at any time and from time to time to revoke this Agreement in whole or in any part, or to alter or amend all or any of the terms of this Agreement. -1- ,,,.,. , ARTICLE SECOND income and Principal during the Lifetime of the Grantor ~`~ During the lifetime of the Grantor, the net income from the trust fund shall be paid to the Grantor at least monthly, and all or so much of the principal as the Grantor may from time to time may request. The Trustee may also pay to or for the Grantor or to such person or entity as the Grantor shall direct, so much of the principal and in such proportions including all as the Trustee shall determine in their absolute discretion at any time. The Grantor desires the Trustee to exercise this power of invasion liberally during his lifetime and to bear in mind that the source of the trust property is the individual property of the Grantor and that the conveyance made by this Agreement. is primarily intended as a protective measure for the Grantor's welfare. ARTICLE THIRD Income and Principal in the Event of Disability pf Grantor A• In the event of and during the continuance of the incompetence or disability of the Grantor by reason of illness, age, accident or other incapacity, the Trustee shall in their prudent discretion make payment of the income of the trust and of principal as needed directly to the Grantor or to a third person for the sole and exclusive benefit of the Grantor, without the intervention of a guardian, committee or otherwise; and in such event the receipt of the Grantor or of such third person, or evidence of the application of such payment for the sole and exclusive benefit of the Grantor shall be sufficient discharge and acquittance to the Trustee for the payment made pursuant hereto. B. The Grantor directs that the Trustee exercise their discretion at all times to maintain the comfort of the Grantor. The Grantor directs that distributions be made to allow the Grantor to remain in his home for as long as it does not jeopardize the health of the Grantor. -2- .., .n .. ... ....:.. .. .... ~ .. ~ .. ~~ {. C. The Grantor directs distributions of income and principal be made for the needs of the Grantor, including, but~not limited to, the following: (I) medical costs, drugs, treatment and dietary needs of the Grantor; (II) procurement for Grantor of sophisticated medical, psychological and/or dental treatment, experimental or holistic rehabilitative therapies, private rehabilitative or educational training, and home care; (III) Grantor's maintenance and living expenses, such as therapy, laundry, hair cutting and styling, bedding, medical apparatus, supplies and food supplements; (IV) transportation costs, an automobile and/or van for the benefit of Grantor, and modification,' improvement and maintenance of such vehicle(s); (V) items by which Grantor's life will be enriched and made more enjoyable including, but not limited to, furniture, radios, televisions, audio, video .and computer equipment, adaptive toys, electronic devices and/or equipment, and the maintenance of same; (VI) recreational opportunities; trips; family visits; visits to friends and/or relatives; and any other tangible or intangible items which in the prudent discretion of the Trustee would enrich the quality of the Grantor's life; (VII) payment of any premiums and deductible amounts for Grantor on any then existing health care insurance policies covering Grantor or life insurance policies insuring Grantor; and -3- : . .. .. . . ~~ ,. ~. _ ~,,, (VIII) ongoing maintenance of Grantor's ;primary residence. D. In the event of and during the continuance of the incompetence or disability of the Grantor, this trust may not be revoked or amended by a guardian or court appointed fiduciary. ARTICLE FOURTH Distribution of Tangible Personal Property UDOn Death of Grantor Upon the death of the Grantor, all articles of personal, household or domestic use or adornment, including jewelry, clothing, furniture and furnishings, automobiles and all other articles of tangible personal property shall be distributed to the Grantor's children, STEVEN BORTH and KATHERINE BORTH KROMER, then living, in as nearly equal shares as practicable. ARTICLE FIFTH Principal and Income Upon the Death of the Grantor Upon the death of the Grantor, the Trustee shall divide and distribute the remaining trust property as follows: A. All interest in the Up-the-Creek Side Limited Liability Company, including any interest in the real property owned by the Up-the-Creek Side Limited Liability Company shall be distributed to the Grantor's daughter KATHERINE BORTH KRONER. If she is not then living, WILLIAM KROMER, if married to and not separated from KATHERINE BORTH KRONER at the time of her death, shall have the right to all income attributable to the Grantor's interest in Up- the-Creek Side Limited Liability Company, including any interest in the real property owned by the Up-the-Creek Side Limited Liability Company, including the right to use and possession of the real property owned by the Up=the-Creek Side :Limited Liability Company. The right to use and possession of any real property owned by Up-the-Creek Side Limited Liability Company granted to WILLIAM KRONER hereunder shall not be exclusive. Thee Grantor's -4- grandchild MICHAEL KROMER, shall have the right to use or occupy any real property owned by Up-the-Creek Side Limited Liability Company, while WILLIAM KROMER is living. If WILLIAM I~ROMER is not then living, or upon his death, this distribution shall be made to the issue of KATHERINE BORTH KRONER, per stirpes, then living, subject to the terms of Article SIXTH, for a grandchild of the Grantor. B. (I) It is the Grantor's intent that the all Trust property be distributed in equal shares to his children, or their issue, per stirpes. In accordance with this intent, when determining the value of any share passing to KATHERINE, or her issue under this paragraph B., the Trustee shall include the value of all property interests transferred to KATHERINE, WILLIAM, or KATHERINE'S issue under paragraph A. (II) All Trust property not distributed in paragraph A. shall be divided into two separate shares, and distributed, as follows: one share to the Grantor's son STEVEN BORTH and if he is not then living, then to his issue, per stirpes, and one share to the Grantor's daughter KATHERINE BORTH KRONER, and if she is not then living, then to her issue, per stirpes. The Trustee shall divide each share, so that the total value of Trust property distributed to STEVEN BORTH KROMER or his issue, is made equal to the total value of all Trust property distributed to KATHERINE BORTH KRONER, or her issue, including any property distributed in paragraph A above. If and only if there are insufficient liquid or other liquefiable assets to equalize the distribution made by this paragraph B., shall the Trustee distribute membership interests in the Montauk Trading Company, LLC, in unequal shares. (III) Any Trust assets distributable to a grandchild of the Grantor shall be held, administered and distributed in accordance with the trust provisions of Article SIXTH hereof. -5- <. . . .. ,~;~~-~ ~. _~ ~ ~:~ ~ _ ='c~' .. (IV) If STEVEN shall predecease the Grantor, leaving no issue, and if KATHERINE shall predecease the Grantor, leaving, no issue, subject to the rights of William above, their shares shall be distributed to the survivor thereof, or if neither are then living to the issue of either KATHERINE or STEVEN, in equal shares, per stirpes, subject to the Trust provisions of Article SIXTH hereof for any grandchild of the Grantor. ARTICLE SIXTH Grandchildren's Trust If all or any part of trust property is distributable to a grandchild of the Grantor who is then under the age of thirty-five (35), such beneficiary's share shall be held administered and disposed of by the Trustee for the benefit of such beneficiary as follows A. The Trustee shall hold any such share directed to be held pursuant to this Article and invest and reinvest the trust principal, shall collect the income therefrom, and to pay over or apply so much or all of the income and/or principal of the trust, at such time or times as the Trustee other than a beneficiary shall, in their sole and absolute discretion, deem necessary or advisable for health, maintenance, support. and/or education (including special or higher education) of the beneficiary. Any net income which is not paid or applied for' the benefit of a beneficiary in any year shall be added to the principal at the end of such year, and shall be held, administered and disposed of as a part thereof. B. The Trustee shall distribute to the beneficiary one- third (1/3 ) of the then principal when the beneficiary is at least twenty-five ( 25 ) years of age but not yet thirty ( 30 ) years of age. One-half of the then principal shall be distributed to the beneficiary when he/she is at least thirty ( 3Q ) years of age but not yet thirty-five (35), and the balance of the then income and -6- principal shall be distributed to the beneficiary outright when the beneficiary is the age of thirty-five (35). C. In the event the beneficiary shall die before receiving his/her share of the trust assets, the remaining share shall be distributed to his/her issue then living, per stirpes, and in default thereof to such beneficiary's estate. A1tTICLE SEVENTH Property Distributable to Minors If any property held under this Agreement or any trust created hereunder shall be distributable or payable to a minor (for purposes of this Article, "minor" shall mean an individual under the age of twenty-one (21) years), the Trustees are authorized in their sole and absolute discretion and without authorization by any court: A. To defer payment or distribution of the whole or any part of such property and to hold and invest the whole or the undistributed portion thereof in a separate fund for such minor with all the powers and authority set forth in Article TENTH of this Agreement and to accumulate and invest the whole or any part of any income therefrom with the same powers and authority; B. To pay, distribute or apply the whole or any part of any such property or any income therefrom for the care, comfort, maintenance, support, education, use or other beniefit of such minor without regard to the needs of or the legal obligation of any other person or persons to support such minor, either directly or by making payment or disposition thereof for the benefit of such minor to (i) the guardian, wherever appointed, without requiring ancillary guardianship, (ii) any competent adult parent of such minor, (iii) any competent adult person with whom such minor may reside, (iv) such person as the Trustee shall designate as custodian for such minor under the Uniform Transfers to Minors r Act of New York or any other state, and without regard to whether or not the same is currently needed, used or applied for the benefit of such minor, any balance thereof to be paid or distributed to such minor when such minor reaches the age of twenty-one (21) years, or to the legal representative of such minor if such minor shall die prior to distribution of all such property held hereunder, and the receipt of such minor, guardian, parent, person, custodian or legal representative shall be a complete discharge as to such transfer or payment even though the Trustee may be such person; and C. To permit a minor to have the use and. possession of any real or tangible property. ARTICLE EIGHTH Commoa Disaster In case any beneficiary of this Agreement and the Grantor, or any income beneficiary and remainderman of any trust, shall die in such circumstances that there is no sufficient evidence that they died otherwise than simultaneously, it shall be conclusively deemed that such beneficiary predeceased the Grantor, or that such remainderman predeceased such income beneficiary, as the case may be. ARTICLE NINTH Administration Provisions UDOa Grantor's Death A. Other Assets. Upon the death of the Grantor, the Trustee shall immediately collect and add to the trust asset all properties of any nature receivable by the trust as a result of the Grantor's death, whether under the provisions of the Grantor's Will, the Grantor`s revocable trust, beneficiary designations, the exercise of any power of appointment, or otherwise. -8- B. Payment of Death Taxes. All estate, inheritance,, or death taxes imposed by reason of the Settlor's death with respect to any property constituting part of the trust estate and required to be included in the Settlor's gross tax estate under the provisions of this trust agreement shall be paid out of this trust as an administration expense. C. Distributions followin the Death of the grantor. Upon the death of the Grantor, the Trustee may pay from the principal of the .Trust, the Grantor's funeral, burial and last illness expenses, his lawful debts and expenses of the administration of his estate. Until a personal representative of the Grantor's estate has been appointed the Trustee ma make such a ' y p yments as they deem necessary or desirable regardless of whether such debts or expenses shall be legally enforceable against any of the Trust property. Once the Trustee is notified that a personal representative of the Grantor's estate has been appointed, the Trustee shall make such payments only if and to the extent requested so to do in writing by the personal representative. In such event, the Trustee may make payments directly to the personal representative and the Trustee may rely conclusively upon written statements of the personal representative as to the amount and propriety of such payments. ARTICLE TENTH Powers of Trustee In addition to such powers as they have by law, the Trustee is authorized and empowered with respect to any property at any time held under any provisions of this Agreement, including accumulated income, if any, and any property held pursuant to any power in trust hereunder, whether as income ar principal, and until final distribution thereof, in their discretion and without applying to any court for permission to do so or for instructions in regard thereto, as follows: -9- A. Retention of Property. To retain any property without regard to any requirement of diversification of investments, whether or not such property is of the kind in which fiducia?~ies are authorized by law to invest funds; and to retain cash without investment thereof for such period of time as the Trustees shall deem advisable whenever the Trustees shall deem it is inadvisable to invest such cash. B. Disposition of Property. To sell, mortgage, lease (for any term, whether or not extending beyond the term of any trust created by this Trust Agreement or the term fixed by any law), exchange or otherwise dispose of any or all of such property upon any terms as may be deemed advisable, with or without security, and to grant options for any of the foregoing. C. Investments. To invest and reinvest in any securities or other property, real or personal, domestic or foreign, or interests or participation therein, including by way of illustration but not of limitation capital, common and preferred stocks, mortgages, bonds, notes, debentures and certificates of deposit, open or closed end mutual fund shares, and shares of interests in investment trusts and common trust funds maintained by any bank or trust company at any time acting in any fiduciary capacity hereunder, all without regard to any law concerning investment of funds by fiduciaries and without regard to any requirement of diversification of investments. D. Modification of Investments. To manage, maintain, alter, improve, develop or abandon any real or investment property and to grant options in connection therewith, and to foreclose mortgages or continue mortgage investments, to consent to the modification or extension of notes, bonds, mortgages, open account indebtedness or other obligations, whether or not secured or evidenced in any writing; to exercise or dispose of any options, privileges or rights of any agent. -10- E. Participation in Reorganization. To participate in and to consent to or oppose any plan of reorganization, readjustment, recapitalization, consolidation, merger, sale of assets, combination, dissolution, liquidation or other action of, by or with respect to any corporation and to take any action in connection therewith. F. Exercise of Voting Rights. To vote by discretionary proxy or otherwise; to become a party to any voting trust agreement whether or not extending beyond the term of any trust created by this Trust Agreement; or to appoint voting trustees under voting trust agreements and to delegate to such voting trustees such authority and discretion as is customary under such agreements. G. Authority to Borrow. To borrow money for any purpose, from any source, including the Trustees, and in connection therewith to mortgage or pledge estate or trust assets.. H. Nominee Registration. To hold property in the name of the Trustees without designation of any fiduciary capacity, or in the name of a nominee or unregistered. I. Claims. To adjust, abandon, compromise and settle or refer to arbitration any claim in favor of or against any trust created by this Agreement. J. Custodians, Counsel and Advisors. To employ and pay reasonable compensation of accountants, custodians, legal or investment counsel and other agents. K. Distributions. To make any division ar distribution of property in kind or otherwise and to allocate any property or an undivided interest therein to any trust under this Agreement; and to allocate among the recipients the property distributed in kind without any obligation to make proportionate distributions or to -11- distribute to all recipients property having an equivalent federal ,~ income tax basis, it being the Grantor's intention that partial payments or distributions may be made to any person beneficially interested in the trust at any time and in any taxable year and even though such payments or distributions cause such persons. to be taxed on disproportionate amounts of the income of the trust; it being further the Grantor's intention but not his direction that such payments or distributions be made in such manner and at such times as to minimize the aggregate taxes payable by his estate and such trusts and such persons. L. Administration in Solido. To administer arty two or more of the trusts herein created or any part hereof, toglether or as a single fund by holding the principal of such trusts in one or more consolidated funds in which the separate trusts shall have undivided interest. M. General. To pay any expenses in connection with any of the foregoing; and generally, regardless of the unlimited extent of this authorization, to exercise all such rights and powers and to do all such acts as the Grantor might do with respect to such property as if he were living and the absolute owner thereof. No person dealing with the Trustees shall be bound to see to the application or distribution of cash or other property transferred or to inquire into the authority for or the propriety of any action by the Trustee. N. Continuation of Business. To continue to conduct for such length of time and in such manner as the Trustees deem advisable any incorporated or unincorporated business or businesses in which the Grantor was engaged at the time of death any may organize or participate in the formation or oiperation of a corporation or other form of business organization for the conduct of such business. -12- ARTICLB LLEV6NTH Trust Administration '`. With regard only to any continuing trust, upon the death of the Grantor, the following provisions shall apply: A. In the event this Agreement provides for the creation of separate trust shares, the Trustee shall deal with the shares as if they were separate trusts for purposes of the allacation of tax attributes amongst the beneficiaries (such as the allocation of income, gains, losses and distributions), although, unless otherwise specifically provided, such shares shall all constitute one trust for purposes of taxation of the trust (as opposed to the taxation of the individual beneficiaries), and for purposes of determining commissions. The foregoing is not intended to prevent the Trustee from commingling the Trust assets nor from administering and investing the principal of all of the shares as if they constituted the principal of one trust. B. No person interested in any trust hereunder shall have any power to dispose of or in any manner encumber or charge by way of anticipation or otherwise any principal or income of such trust; nor shall any income or principal of such trust be chargeable for any debt or liability of any beneficiary of principal or income of the trust prior to the actual receipt thereof by such beneficiary under the terms hereof. C. Notwithstanding any other provisions of this Trust, the Trustee shall make the final distribution of the principal and any accumulated income of any trust or share established hereunder to the income beneficiary, if living, or if not: living, to the remaindermen, no later than twenty-one (21) years after the last to die of the Grantor, the Grantor's .Spouse a:nd issue who are living at the date of this Trust. -13- D. AnY provision of this notwithstandin Trust to the contrary g, no individual who is both a ` beneficiary of any trust hereunder shall Trustee andya authority to participate in an have the power or distributions of Y decisions regarding discretionary principal or income or terminating distributions to himself or for his invasions or allocations in his own f r regardin g discretionary of receipts and expenses as rinci al oro incomeor his own benefit individual who is P P In addition, no a Trustee hereunder shall have the power or authority to participate in an distributions of Y decisions regarding discretionary principal or income or terminating distributions to any beneficiary hereunder as to whom such Trustee h or other legal obligation as a support for the purpose of dischar in support or other legal obligation, g 9 such distributions for the beneficiaries health, maintenanc ses hereof, and support shall be interpreted or modified as :nece s education constitute a general ary to not power of appointment under Section 2041 of the Code and shall not be deemed a discretionar hereunder, Y distribution E• The Trustee, in its discretion an account of its ~ maY at any time render proceedings with respect to each trust hereunder to all persons entitled to income Burin (or, if any such g the accounting period person shall have died during or after the accounting period, to his or her the persons Personal representative), and to among whom the principal of the Trust :is to be or has been distributed by the Trustee if such Trust has t if such Trust has not terminated erminated, or principal of the Trust would be' to the persons to whom the terminate; distributed were it then to provided, however, that if an account would be so rendered shall be under a elegal diswhom an such account may instead be rendered to either of suc ability, parents or to any guardian of his or her h Person s writin b property. .If approved in ~~ g y the parties to whom such account is rendered as abo ~~. provided, such account shall be final ve ,r~ binding and conclusive upon -14- ' all persons who may then or thereafter have any interest in such trust. F. Notwithstanding any other provision of this instrument, whenever the Trustees hold in any trust hereunder stock issued by an S corporation (as defined in Section 1361(a) of the Code), such trust shall be a trust described in Section 1361(c)(2)(A) of the Code and, whenever it is not a grantor trust described in Section 1361(c)(2)(A)(i), it shall be a qualified subchapter S trust described in Section 1361(d)(3) by reason of the following modifications of such provisions of this instrument, if any, as may be necessary to conform to the requirements of Section 1361(d)(3): (I) During the life of the beneficiary, he or she shall be the only beneficiary of the trust, all of the income of the trust shall be distributed to him or her at least annually, and no income or principal shall be distributed from the trust to any other person. (II) The income interest of the beneficiary shall expire upon his or her death or, if earlier, upon termination of the trust and, in the latter case, the principal of the trust shall then be distributed to him or her. (III) The Trustee shall amend or cause the trust to be further modified judicially, if and to the extent necessary and sufficient to cause the trust to be a qualified subchapter S trust, so as to preserve or make available an election desired by the issuing corporation or the Trustee. To comply with the provisions of this Paragraph F., the Trustees shall, whenever they deem it advisable, transfer any S corporation stock from an existing trust hereunder for benefit of the beneficiary and create a new trust to hold such S corporation stock for benefit of such beneficiary. Such trust property shall -15- not ever revert to the trust from which it was set aside with the exception of meeting the requirements of this p but, shall remain otherwise sub 'ect to all of the arag~aph trust from which it was so transferred. Provisions of the ARTICLE TWELFTH Tru--$tees p'• (I) In the event the Grantor shall fail to qualif a Trustee hereunder, or upon qualif in Y s incapacitated or Y g~ shall die, resign, become be removed from office, STEVEIl~1 BORTH and KATHERINE BORTH KROMER, or the survivor thereof, shall Conti serve as Trustees. nue to (II) The Grantor appoints STEVEN BORTH as the Trustee of any trust created under Article SIXTH hereof for the benefit the Grantor's grandchildren. of (III) FRANK MELLORS BORTH STEVEN BORTH ' KATHERINE BORTH KRONER, and as Trustee, shall each have the authority to administer this trust solely. In addition, the Trustees have the authority to dele ate check writin shall other and any other a g g authority to each dministrative task. B• A Trustee acting hereunder may resign and be dischar e by giving, personally or b y mail, written notice of resignations duly acknowledged, to the income beneficiar hereunder (or if any such beneficiary shall be aym onor each trust of his parents or to the to either shall specify the date when such resi is property). Such notice which date shall be at least thirt gnation shall take effect, mailing thereof Y (30) days after the service or (except as the persons entitled to such notice shall otherwise consent Agreement, if there shall bexthreeas otherwise provided in this hereunder (3) or more Trustees acting any majority decision shall be effective as to all Trustees; if there shall be less than three (3) Truste hereunder, they shall do so unanimously, es acting • -16- ~• Except as otherwise should a vacanc Provided in Paragraph A. above, y unintentionally occur in the without a successor Trustee bein office of Trustee should there be no named successorgTr~tee unor r this Article '' „ or, qualify or ceases to act if n~d• fails to Grantor ~ a successor Trustee (other than the must be appointed b acknowled ed Y written instrument signed and g , in the following order of remaining Trustee named herein Priority; (1) by the appointment ma ~ or (2) by an acting Trustee. Such Y be revoked by the same appointment in the same manner in which the Pa rsons who made the and at any time prior to PPointment was made its becomin ' the next sentence, g effective a~ described in Such appointment shall take effect successor Trustee shall qualif and the written acceptance of the a Y as such, upon the deliver ppointment b Y of the to the income beneficiaries of each trust hereund a so appointed such beneficiary is a minor e~'. or, if any the . to either of his or her parents or to guardian of his or her appointment ma Property. The instrument of Y specify the commissions of the successor so appointed. D• Except as otherwise provisions of this A reement shall aPecif ically prpvided, all g PPlY to an as if named herein. Y successor Trustee discretion created or conferred btes, powers trusts, duties and shall extend to an Y this Agreement upon the Trustee to this Agreement whether or not nustee who may be acting pursuant arced herein. E• In case the Trustee at any time acting hereun for any reason cease to so act der shall Trustee is deceased ~ the retiring Trustee or, if the the Trustee's personal representative, shall upon the effective date of the resi nation turn property to the Trustee who shall thereafter be ac ove the Trust and shall execute and deliver all instruments whi1ng hereunder, necessary to effectively vest title in such Trustee, ch are deemed __ _. __ -17- F. No bond or other security shall be required of the original or any successor Trustee. ,~ G. The Trustee shall incur no liability for any action taken by it or for its omission to take an exercise, in good faith, of the rights and powers hereinabove conferred upon it (including, but not limited to, liability for loss arising from depreciation or shrinkage in value of an property authorized to be held or ac Y liable for the acts or defaults of a of Trustee or rushee shall be The provisions of this A reement shall a 1 former Trustee. g PP Y to any donee of a power during minority. H. If any trustee is, in the judgment of the successor or co-trustee, mentally or physically incapacitated' for the performance of the trustee's duties, it shall not be necessar that such trustee resi n or be removed. Y g The successor or co- trustee may administer all trusts during the incapacity of the trustee as if the incapacitated trustee had resigned as trustee during such incapacity. ARTICLE THIRTEENTH In Terrorem Clause In the event that any person shall, directly or indirectly, under any pretense or for any cause or reason whatever o validity of this trust instrument, or institute, abet, take,tor share, directly or indirectly, in any action or proceeding a ainst the Grantor's estate to impeach, impair, set aside, or invag date any of the provisions of the Grantor's Last Will and Testament or any provisions of this trust instrument, or make any agreement, direct or indirect, in connection with any of the foregoing, with any person instituting, abetting, taking or sharin :in s directly or indirectl g uch action Y~ the Grantor revokes any and all dispositions, devises, be quests, trusts, or other pravisions to or for the benefit of any such person or the issue of such person. -18- ARTICLE F'OUR~ENTH of Tai-.~.Q ~u: --- - - ----•-~~+~as rt'OViSiOriS ~~ A• In any proceedin process upon an g relating to this trust service of Y person under a disability shall not be made when another person not under a disabilit and has the same interest as the Y is a party to the proceeding person under the disability. B• All provisions of this trust shall notwithstanding the birth or adoption of an remain effective hereof . Y child after the date C• All references in this trust to children, issu like shall be deemed to include an a and the adopted and his or her issue b Y child heretofore or hereafter y blood or adoption. D• Wherever necessar of an Y or appropriate, the use in this trust Y gender shall be deemed to include the other gender- use in this trust of either the sin ular or ~ and the deemed to include the other, g the plural shall be E• The headin s 9 of the Articles herein are inserted for convenience onl Y and in no way define, limit or prescribe the intent of such Articles. ARTICLE FIFTEENTH Effective Date and Governin Law This Trust Agreement shall not take effect until the Grantor and the Trustee have executed it. FATNESS, the due execution hereof by the parties hereto as of the day and year first above written. FR1°~NK I~LLORS NORTH, Gr ntor and Trustee STEVEN BORTA, Trustee i /~a2~ KATHERINE BORTH KRO1~R, Trustee -20- STATE OF ~e r~~sy ~~A~~iA ) )ss.: COUNTY OF ~ua+ b.-/,w d ) On the o33`~day of ~~,~~,~ in the year 2005, before me, the undersigned ` personally appeared FRANK MELLORS BORTH, as Grantor and Trustee, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument. STATE OF ! eNn~sfl~dQ./,~. ) )SS.: COUNTY OF ~~ d ~.~.q,/d ) . ~~ Notary public COMMONWEALTH OF PENNSYLVANIA Notarial Seal Vicki L. Hopkins, Notary Public West Pennsboro Twp., Cumberland Caunty My Commission Expires Jan. 15.2008 Member. Pennsyh•an!,. f.~;cciaiion (~• On the o1~rdday of ~ ~ in the year 2005, before me, the undersigned, personally appeared STEVEN BORTH, as Trustee, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that he executed the same in his capacity, and that by his signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument. Notary Public COMMONWEALTH OF PENNSYLVANIA Vicki L• Hopkins ~ Notary Public -21- West Peniuboro Twp., Cumberland County MY Commission Expires Jan. 15, 2008 Memt~er. Pen:igvwar;!;. ~;; <.r)C I'~iUin i7 c Nptar:. , uisait~ yr .~/~/{~/6~, ~ / . )ss.. COUNTY OF ~a ~) On the ~.~day of ~ in the year 2005, before me, the undersigned, personally appeared KAT8LRII~E BORTB KR~MBR, as Trustee, personally known to me or proved to me on the basis of satisfactory evidence to be the individual whose name is subscribed to the within instrument and acknowledged to me that she executed the same in her capacity, and that by her signature on the instrument, the individual, or the person upon behalf of which the individual acted, executed the instrument. ~--r Notary Pub c -~22- SCHEDULE A Initial Trust Property: The cash amount of One Hundred Dollars ($100.00). -23- U K \ UBS Financial Services Inc. Jill M. Wineka, Esquire Purcell, Krug and Haller 1719 North Front Street Harrisburg, PA 17192 Re: UBS Account # MQ-07514-JL Date of Death Valuations for Frank M. Borth Date of prices: 08!1012009 Janurary 5, 2010 Non-adjusted Adjusted fac splks and apino}rs CUSIP/TICKER Como~v Name Sharea/Face Amount Hiah Low t;~laae Hloh Low Close 36185AW2.7 GMAC BK MIDVALE UT US 25000 101.8260 05568PJE8 BMW BANK NA UT US 70000 100.2580 140420DU1 CAPITAL ONE USA 70000 101.7810 55273N798 MFS MUN SER TR PA MUN BD FD 5378.477 10.1800 9.7000 8.7000 10.1800 8.7000 9.7000 820940301 VAN KAMPEN TAX FREE INCOME F INTR I 2998.139 10.8300 10.3200 10.3200 10.8300 .10.3200 10.3200 Prepared by U~SF{ne+an~~~iv°Sic~~~'I~sCa s~~'~a~~ir~'.' FactSet Note: For mutual funds, Low /Close pNces are NAV; High is purtchase price (NAV + Sales Charge). ;4! O N O c '. p N_ ~ +. '~ ~ O 1 r ~ p i ~ ~ p ~ ~ a ~ ° a~ >` O 7r ~ a p ~ -,! ,. .a as - a ~ ~ Q. 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G a a' n n rT ~~ ~o ne c7m„n, Sc~ ~r6~ g 7 N '2"~,~~B,R'n$nna~q. c^'o 77an ~ ° a m ~~a 7ffGss ~~A53n ,~+ rF~T i5o^-°'~ 7i r°~~' .na~$.TOO~ ^ R ~ ~•' 6 a: ~ ~ iQ$~ a ~~! ~ 'QJ, ~ N ~ •7i y "" n ~~G ~ n ~. n q Na ``~~ n~ a •'zR sn ~7 NN 'Z r u 1SUJ( 6111ZI ORLANDO FL 32862-2227 n~/ Sv~TxusT~ UP THE CREEK SIDE LlC 17349 PLANTATION RD ONANCOCK VA 23417-2609 66/E00/0175/0 /73 100004045b849 --- ~-- os/31/2ao9 Account ._, _Statement R~restions? Please cal: 1-800-786-8787 THANK YOU FOR YOUR FINANCIAL BANKING WITH SUNTRUST. TO .LEARN MORE ABOUT SERVICES NEEDS, PLEASE VISIT OUR WEB SITE HOW SUNTRUST CAN MEET _ ._ ..._ _._ ___ . AT WWW.SUNTRUST.COM Account Summary Account T YPe __ _ . Account Number Statement t'~eriot FREE Bt:iSINESS CF{ECKING 1000040456849 08/41/2Wg - tl8/31/2t)fl Description Beginning Balance Amount Description $3,555.20 Average Balance Amoun De{~osfts/Credits Checks $:00 Average Collected Balance $3,555.21 $3 555 21 wthdrawais/Debits $.00 Number of Days in Statement $.00 , . Pt~riod 3• Ending Balance $3,555.20 13atas~ce Activity Date 13afance Gottected Date 19atance Gottected History 08/31 3,555.20 Balance 3,555.20 Balance 4¢576b __ -__ - i Membe~^ FDIC Continuad on next papa ~_._ SUNTRUST BANK Pale 1 of 3 P 0 BOX 622227 36lEDO/Oi75/0 l73 ORLANDO Ft. 32862-2227 1000040456807 -~- ~~-~- 08/31/2009 ,~~~ ~~ / Account ~~UST~ Statement ~u~~~u~fu~~t~tn~~~~u~~~~~u~~~~i~t~u~~nt~~~~i~itl~t~u~ MDNTAUK TRADING COMPANY LLC PO BOX 256 ONANCOCK VA 23417-0256 Auestions? Please call 1-600-786-8787 THANK. YOU FOR BANKING WITH SUNTRUST. TO LEARN MDRf ABOUT NOW S~lNTRUST CAN MEET YOUR FINANCIAL SERVICES NEEDS, PLEASE VISIT OUR WEB SITE AT WW1lJ.SUNTRUST.COM Account Account Type Account Number Statement Period Summary FREE BUSINESS CHECKING 1000040456807 08/01/2009 - 08/`31 /2009 DescriQtion Amount Description Amount Beginning Balance $31,281.30 Average Balance $31 078.45 DepositslCredits Ch k - $.00 Average Goliected Balance , $31,078.49 ec s $821.26 Number of Days in Statement Period 31 Withdrawais/Debits $.00 Ending Balance $30,4'60.04 Checks Check Amount Date Check Amount Date Check Amount Date Number Paid Number Paid ~ Number Paid 1196 134.55 08121 1197 586.71 08125 1198 100.tI0 08125 Checks: 3 , Balance ' Date Balance Collected Date Balance Collected Ad svity Balance Balance History 08/Oi 31,281.30 31;281.30 08/25 30,460.04 30 460.04 08/21 31,146.75 31,,148.75 , AD~!~/IS COUNTY NATIONAL BANK November 12 2009 Purcell Krug & Haller Attn: Jill M Wineka 1719 N Front St Harrisburg PA 17102 RE: Estate of Frank M Borth Dear Ms. Wineka The following information is being provided as per your request: Acct. Type Account No. Account Accrued Ownership Date Principal on Interest to Opened D.O.D. D.O.D. Esteem 159093 $1,192.47 $0.01 Jt w/ Steven Borth and Checking Katherine B Kromer 1/25/2005 Account Esteem 2290316 $9,483.95 $0.83 Jt w/ Steven Borth and 1/16/2008 Checking Katherine B Kromer Account Inquiries concerning ACNB Corporation stock information should be directed to the Registrar and Transfer Company at 1-800-368-5948. If you need any additional information, please contact me at (717)339-5122. Sincerely, _ , Barbara J W er Adams Coun ational Bank Deposit Services Representative II PO Box 3129, C'iETCYSBURG, PA 17325 ~ rHONe 717.334.3161 I rou. r~ 888.334.2262 I wwwacnb.com AIG LIFE INSURANCE COMPANY AIG Life Companies (U.S.) AMERICAN INTERNATIONAL LIFE ASSURANCE COMPANY OF NEW YORK A Member of American International Group, Inc. November 13, 2009 Purcell, Krug & Haller Attn: Jill M. Wineka 1719 N. Front St. Harrisburg, PA 17102-2392 Re: Annuity Contract P000576550 Contract Owner Frank M. Borth, deceased Dear Mrs. Wineka: Thank you for your recent inquiry regarding this annuity contract. We would like to take this opportunity to respond to your request. The value of this contract as of August 10, 2009 the date of death was $64,085.55. According to our records, the current beneficiaries are Steven S. Borth and Katherine B. Kromer, equally. Mrs. Wineka, we appreciate the opportunity to assist you. Should you have any questions, please contact our Client Care Center at 1-800-233-2947. Sincerely, ~.)ll~-~ ~.~ Chuck Clendennen Annuity Claims Department Claims Examiner Annuity Administration P.O. Box 15403 • Amarillo, TX 79105-5403 800.233.2947